Civic Intelligence

Brooklyn Kindergarten Society

EIN 11-1631820 • 501(c)3 • Brooklyn, NY

Profile

Brooklyn Kindergarten Society provides high-quality early childhood education and family support services, ensuring that children develop the social, emotional, physical and cognitive skills to succeed in kindergarten and beyond.Vision of Excellence:BKS offers children play based learning grounded inScienceTechnologyEngineeringArtsMathematicsChildren at BKS will receive equitable educational experiences that allows them to develop a strong sense of character, cultural identity and academic skills that enhance their genius.

25 Chapel Street Suite 900Brooklyn, NY 11201

www.bksny.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

58th percentile

0.46x

Higher debt load relative to assets than 58% of similar nonprofits.

NTEE B • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

59th percentile

0.61x

Higher debt load relative to revenue than 59% of similar nonprofits.

NTEE B • $10M-$25M nonprofits • Source year 2024

Net Margin

64th percentile

8.9%

Higher net margin than 64% of similar nonprofits.

NTEE B • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

72nd percentile

$248,995

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 2.7% of source-year revenue.

NTEE B • $10M-$25M nonprofits • Source year 2024

Asset Growth

87th percentile

29%

Faster asset growth than 87% of similar nonprofits.

NTEE B • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

74th percentile

20%

Faster revenue growth than 74% of similar nonprofits.

NTEE B • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets58th percentile

Assets

Up

$12,319,478

Up $2,802,796 (+29%) from 2023

Liabilities

Up

$5,677,694

Up $1,764,568 (+45%) from 2023

Net Assets

Up

$6,641,784

Up $1,038,228 (+19%) from 2023

Operations
Liabilities / Revenue59th percentileNet Margin64th percentile

Revenue

Up

$9,260,515

Up $1,537,214 (+20%) from 2023

Expenses

Up

$8,431,974

Up $675,321 (+8.7%) from 2023

Net Income

Up

$828,541

Up $861,893 (+2584%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth87th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0Assets 2011: $2,387,943Liabilities 2011: $172,574Net Assets 2011: $2,215,3692011Assets 2012: $2,823,950Liabilities 2012: $595,618Net Assets 2012: $2,228,3322012Assets 2013: $3,197,577Liabilities 2013: $423,460Net Assets 2013: $2,774,1172013Assets 2014: $3,732,557Liabilities 2014: $284,549Net Assets 2014: $3,448,0082014Assets 2015: $3,773,541Liabilities 2015: $170,313Net Assets 2015: $3,603,2282015Assets 2016: $3,751,265Liabilities 2016: $316,254Net Assets 2016: $3,435,0112016Assets 2017: $3,836,610Liabilities 2017: $372,434Net Assets 2017: $3,464,1762017Assets 2019: $4,921,894Liabilities 2019: $1,503,048Net Assets 2019: $3,418,8462019Assets 2020: $6,377,311Liabilities 2020: $2,706,206Net Assets 2020: $3,671,1052020Assets 2021: $6,886,558Liabilities 2021: $2,341,459Net Assets 2021: $4,545,0992021Assets 2022: $6,646,555Liabilities 2022: $1,260,475Net Assets 2022: $5,386,0802022Assets 2023: $9,516,682Liabilities 2023: $3,913,126Net Assets 2023: $5,603,5562023Assets 2024: $12,319,478Liabilities 2024: $5,677,694Net Assets 2024: $6,641,7842024

Highlighted filing

2024

Assets$12,319,478
Liabilities$5,677,694
Net Assets$6,641,784
Open 2024 Filing

Operations Trend

Revenue Growth74th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0-$5.0MRevenue 2011: $4,313,171Expenses 2011: $4,310,256Net Income 2011: $2,9152011Revenue 2012: $4,285,701Expenses 2012: $4,286,629Net Income 2012: -$9282012Revenue 2013: $5,502,139Expenses 2013: $5,039,885Net Income 2013: $462,2542013Revenue 2014: $6,172,750Expenses 2014: $5,718,650Net Income 2014: $454,1002014Revenue 2015: $6,302,950Expenses 2015: $6,083,663Net Income 2015: $219,2872015Revenue 2016: $7,363,617Expenses 2016: $7,304,012Net Income 2016: $59,6052016Revenue 2017: $7,202,417Expenses 2017: $7,303,360Net Income 2017: -$100,9432017Revenue 2019: $8,043,419Expenses 2019: $8,063,141Net Income 2019: -$19,7222019Revenue 2020: $7,811,196Expenses 2020: $7,694,475Net Income 2020: $116,7212020Revenue 2021: $7,962,879Expenses 2021: $7,682,618Net Income 2021: $280,2612021Revenue 2022: $8,962,087Expenses 2022: $7,645,601Net Income 2022: $1,316,4862022Revenue 2023: $7,723,301Expenses 2023: $7,756,653Net Income 2023: -$33,3522023Revenue 2024: $9,260,515Expenses 2024: $8,431,974Net Income 2024: $828,5412024

Highlighted filing

2024

Revenue$9,260,515
Expenses$8,431,974
Net Income$828,541
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$12,319,478
Liabilities
$5,677,694
Net assets
$6,641,784
Revenue
$9,260,515
Expenses
$8,431,974
Net income
$828,541
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$12.3$5.68$6.64$9.26$8.43$0.83
2023Detailed filing. Detailed filing data is available for this year.$9.52$3.91$5.60$7.72$7.76$0.03
2022Detailed filing. Detailed filing data is available for this year.$6.65$1.26$5.39$8.96$7.65$1.32
2021Detailed filing. Detailed filing data is available for this year.$6.89$2.34$4.55$7.96$7.68$0.28
2020Detailed filing. Detailed filing data is available for this year.$6.38$2.71$3.67$7.81$7.69$0.12
2019Summary only. Only limited summary data is available for this year.$4.92$1.50$3.42$8.04$8.06$0.02
2017Summary only. Only limited summary data is available for this year.$3.84$0.37$3.46$7.20$7.30$0.10
2016Summary only. Only limited summary data is available for this year.$3.75$0.32$3.44$7.36$7.30$0.06
2015Detailed filing. Detailed filing data is available for this year.$3.77$0.17$3.60$6.30$6.08$0.22
2014Detailed filing. Detailed filing data is available for this year.$3.73$0.28$3.45$6.17$5.72$0.45
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.20$0.42$2.77$5.50$5.04$0.46
2012Summary only. Only limited summary data is available for this year.$2.82$0.60$2.23$4.29$4.29$0.00
2011Summary only. Only limited summary data is available for this year.$2.39$0.17$2.22$4.31$4.31$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 12, 2025
Return Version
2023v6.0
Gross Receipts
$11,000,731
Mission and Program Overview

Mission

Since 1891, the mission of the BKS has been to ensure that the children in its centers develop the social emotional, physical, & cognitive skills they need to succeed.BKS' approach, which consists of high quality, developmentally appropriate education, for low-income children, marries best educational practices with community services. We seek to involve parents and caregivers as partners, encouraging them to nurture the development of these critical learning skills in their children and empowering them to advocate effectively for their children. BKS is a recognized model of community-based early childhood education, while retaining and deepening its on-the-ground focus on specific Brooklyn neighborhoods.

Bks mission to ensure that the children in its centers develop the social, emotional, physical and cognitive skills they need to succeed.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$4,783,814$5,519,444▲ $735,630
Investments in Publicly Traded Securities$3,181,023$3,367,003▲ $185,980
Pledges and Grants Receivable-$1,275,613-
Savings and Temporary Cash Investments-$264,705-
Prepaid Expenses and Deferred Charges$62,325$63,395▲ $1,070
Accounts Receivable$308,510$812▼ $307,698
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$9,516,682$12,319,478▲ $2,802,796
Other Assets Total$1,181,010$1,828,506▲ $647,496
Liabilities
Deferred Revenue$2,124,572$3,286,179▲ $1,161,607
Other Liabilities$1,234,895$1,889,663▲ $654,768
Accounts Payable and Accrued Expenses$553,659$501,852▼ $51,807
Total Liabilities$3,913,126$5,677,694▲ $1,764,568
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,603,556$6,522,217▲ $918,661
Net Assets With Donor Restrictions-$119,567-
Total Net Assets Fund Balance$5,603,556$6,641,784▲ $1,038,228
Total Liabilities and Net Assets / Fund Balance$9,516,682$12,319,478▲ $2,802,796

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements-$185,187$185,187
Equipment-$151,271$151,271
Other Assets Org$32,375--
Compensation and Service Providers
Top Officer Pay72nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Melisha JackmanExecutive DirectorFT$215,280$33,715$248,995
Olena JaffeDirector of ComplianceFT$102,584$42,946$145,530
Kiere WynneDp Dr of EducationFT$119,536$17,100$136,636
Nandy Cauvil-DuverglasProgram DirectorFT$101,365$16,435$117,800
Crystal TaittProgram DirectorFT$114,545$55$114,600

Board Members and Trustees

NameTitle
Amerika WilliamsonChairman
Anthony CattarinaVice Chairperso
Caliz DiazBoard Member
Carter HamontreeBoard Member
Christine BensonBoard Member
Davida DavidBoard member
Harry ShulmanBoard Member
Hope LesaneBoard Member
Jason SalmonBoard member
Kathy WeigelBoard Member
Laura TrevelyanBoard member
Lisa Gadson ClarkBoard Member
Paula DunbarBoard Member
Rachel ApthorpeBoard Member
Rebecca YaggyBoard Member
Shwetha RingelBoard Member
William FulbrechtBoard Member
William YatesBoard Member
Ashley WilliamsExecutive Director
Matthew CosentinoSecretary
Eda HenriesTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Charter School of Business ManagementFinancial Management425 East 79th St Suite 1F, New York, NY 10075$300,836
Allan s joseph cpa pllcfinancial management5 hanover square, new york, NY 10004$120,000
John H LinderDevelopment Consultant343 Gold Street Apt 2602, Brooklyn, NY 11201$104,196
Revenue and Support

Revenue Composition

Contributions and Grants
$8,969,714
Program Service Revenue
$2,661
Investment Income
$281,442
Other Revenue
$6,698
All Other Contributions
$339,170
Change in Net Assets
$828,541

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,220,070
Revenue Not Reported on Financial Statements
$40,445
Revenue Not Reported on Form 990
$209,687
Total Revenue per Audited Statements
$9,429,757
Total Revenue per Form 990
$9,260,515
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,709,271
Other Expenses$2,722,703
Total Fundraising Expense$274,696
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,769,723$623,398$11,219$4,404,340
Occupancy$656,164$115,690$4,386$776,240
Other Employee Benefits$629,794$110,925$2,693$743,412
Fees for Services Other$396,453$20,010$788$417,251
Fees for Services Accounting-$394,345-$394,345
Payroll Taxes$286,122$58,002$2,268$346,392
Current Officers, Directors, Trustees, and Key Employees$31,818$159,090$21,211$212,119
Fees for Services Management$32,662$6,579$104,455$143,696
Conferences and Meetings--$121,013$121,013
Office Expenses$78,895$15,347$604$94,846
Information Technology$59,172$11,919$469$71,560
All Other Expenses$64,382--$64,382
Other Expenses$45,812$9,860$5,290$60,962
Advertising$36,464$7,143$281$43,888
Fees for Service Investment Mgmnt Fees-$40,445-$40,445
Pension Plan Contributions$2,485$504$19$3,008
Travel$1,018$113-$1,131
Total Functional Expenses$6,375,536$1,781,742$274,696$8,431,974

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$8,431,974
Expenses per Audited Statements$8,391,529
Total Expenses per Audited Statements$8,391,529
Expenses Not Reported on Financial Statements$40,445
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$48,337
Fundraising Gross Income$48,337
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Yuletide$537,080$48,337$48,337$0
NYC Marathon$26,897---
Total Events$563,977$48,337$48,337-
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease liability - operating leases$1,889,663
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The Governing Board reviews and approves IRS form 990 and NYS CHAR 500 forms before finalization.”

Form 990, Part VI, Section B, Line 12C

“Bks maintains a conflict of interest policies for officers, directors and all employees. The executive director reviews these policies with all staff each year. Officers, directors are required to complete a conflict of interest certification and disclosure when joining the board, and on an annual basis thereafter.”

Form 990, Part VI, Section B, Line 15A

“The compensation for executive director is determined based on a comparison vs.other similarly sized and/or functional organizations in the sector, forms 990 ofother organizations and compensations surveys along with input the governancecommittee and ultimate determination by the board of directors.”

Form 990, Part VI, Section B, Line 15B

“Each year, the executive committee reviews comparable salaries based on recognizedstudy and reviews the performance of the executive director to determine if the existing salary falls within these ranges. After a deliberation of this matter, a new proposed salary and benefit package is voted on.”

Form 990, Part VI, Section C, Line 19

“Other Organization Documents Publicly Availabe Financial statements are available on request.”

Filing and Contact Details

Filer

Filer Name
Brooklyn Kindergarten Society
EIN
11-1631820
Phone
7186239803
Address
25 CHAPEL STREET SUITE 900, BROOKLYN, NY 11201

Signing Officer

Name
Eda Henries
Title
Treasurer
Signed
2025-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eda Henries
Formed
1891
Legal Domicile
Ny
Voting Board Members
20
Independent Board Members
20
Employees
121
Volunteers
22

Preparer

Firm
Ncheng Llp Certified Public Accountants
Address
40 WALL ST 32ND FL, NEW YORK, NY 10005
Preparer
Nina Bahazhevska
Phone
2127850100
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“BKS is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code (the Code) and has been determined not to be a private foundation under Section 509(a)(1) of the Code. BKS has adopted the provisions pertaining to uncertain tax positions and has determine that there are no material uncertain tax positions and has determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statement. Periods ending June 30, 2021 and after remain open to examination to applicable taxing authorities.”

Raw XML AppendixShowing 400 of 699 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/MissionDesc0Brooklyn Kindergarten Society provides high-quality early childhood education and family support services, ensuring that children develop the social, emotional, physical and cognitive skills to succeed in kindergarten and beyond.Vision of Excellence:BKS offers children play based learning grounded inScienceTechnologyEngineeringArtsMathematicsChildren at BKS will receive equitable educational experiences that allows them to develop a strong sense of character, cultural identity and academic skills that enhance their genius.
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