Civic Intelligence

Old First Nursery School Inc

EIN 11-2030029 • 501(c)3 • Brooklyn, NY

Profile

To educate nursery age children and build various lifetime skills. The cirriculum focuses on the following areas;daily living skills,emotional & social skills,physical skills(running, climbing etc,) and developing cognitive skills.

123 7th Avenue PO Box 246Brooklyn, NY 11215

n/A

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.17x

Higher debt load relative to assets than 82% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

83rd percentile

0.12x

Higher debt load relative to revenue than 83% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

43rd percentile

-0.9%

Higher net margin than 43% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

69th percentile

10%

Faster asset growth than 69% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2025

Revenue Growth

62nd percentile

8.1%

Faster revenue growth than 62% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2025

Assets

Down

$226,534

Down $5,646 (-2.4%) from 2024

Liabilities

Down

$39,000

Down $2,600 (-6.3%) from 2024

Net Assets

Down

$187,534

Down $3,046 (-1.6%) from 2024

Revenue

Down

$331,811

Down $21,524 (-6.1%) from 2024

Expenses

Up

$334,856

Up $32,660 (+11%) from 2024

Net Income

Down

-$3,045

Down $54,184 (-106%) from 2024

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2015: $110,072Liabilities 2015: $43,819Net Assets 2015: $66,2532015Assets 2016: $111,093Liabilities 2016: $46,129Net Assets 2016: $64,9642016Assets 2017: $105,447Liabilities 2017: $49,549Net Assets 2017: $55,8982017Assets 2018: $124,388Liabilities 2018: $49,788Net Assets 2018: $74,6002018Assets 2019: $162,485Liabilities 2019: $41,600Net Assets 2019: $120,8852019Assets 2020: $192,708Liabilities 2020: $33,800Net Assets 2020: $158,9082020Assets 2021: $169,559Liabilities 2021: $41,600Net Assets 2021: $127,9592021Assets 2022: $200,644Liabilities 2022: $46,500Net Assets 2022: $154,1442022Assets 2023: $185,541Liabilities 2023: $46,100Net Assets 2023: $139,4412023Assets 2024: $232,180Liabilities 2024: $41,600Net Assets 2024: $190,5802024Assets 2025: $226,534Liabilities 2025: $39,000Net Assets 2025: $187,5342025

Highlighted filing

2025

Assets$226,534
Liabilities$39,000
Net Assets$187,534

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2015: $216,380Expenses 2015: $205,105Net Income 2015: $11,2752015Revenue 2016: $226,215Expenses 2016: $233,818Net Income 2016: -$7,6032016Revenue 2017: $214,100Expenses 2017: $223,165Net Income 2017: -$9,0652017Revenue 2018: $230,663Expenses 2018: $229,364Net Income 2018: $1,2992018Revenue 2019: $276,254Expenses 2019: $229,969Net Income 2019: $46,2852019Revenue 2020: $290,221Expenses 2020: $252,198Net Income 2020: $38,0232020Revenue 2021: $254,090Expenses 2021: $285,039Net Income 2021: -$30,9492021Revenue 2022: $298,833Expenses 2022: $272,648Net Income 2022: $26,1852022Revenue 2023: $283,840Expenses 2023: $298,543Net Income 2023: -$14,7032023Revenue 2024: $353,335Expenses 2024: $302,196Net Income 2024: $51,1392024Revenue 2025: $331,811Expenses 2025: $334,856Net Income 2025: -$3,0452025

Highlighted filing

2025

Revenue$331,811
Expenses$334,856
Net Income-$3,045

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 29, 2025
Return Version
2024v5.2
Gross Receipts
$370,461
Mission and Program Overview

Mission

Old First Nursery School is

Old first nursery school is dedicated to nurturing child developement through playbased learning

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$231,370$226,264▼ $5,106
Rtn Earn Endowment Incm Other Fnds$190,580$187,534▼ $3,046
Land, Buildings, and Equipment, Net$810$270▼ $540
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$232,180$226,534▼ $5,646
Liabilities
Other Liabilities$41,600$39,000▼ $2,600
Total Liabilities$41,600$39,000▼ $2,600
Net Assets / Fund Balance
Total Net Assets Fund Balance$190,580$187,534▼ $3,046
Total Liabilities and Net Assets / Fund Balance$232,180$226,534▼ $5,646

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$270$5,130$5,400
Compensation and Service Providers

Board Members and Trustees

NameTitle
Brooke HolidayTreasurer
Szelena GrayTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$283,507
Investment Income
$0
Other Revenue
$48,304
Change in Net Assets
$-3,045
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$189,385
Other Expenses$145,471
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$133,535--$133,535
Occupancy$103,427--$103,427
Other Employee Benefits$27,434--$27,434
Payroll Taxes$17,966--$17,966
Pension Plan Contributions$10,450--$10,450
Insurance$7,048--$7,048
Office Expenses$4,672--$4,672
All Other Expenses$2,418--$2,418
Other Expenses$2,236--$2,236
Information Technology$844--$844
Depreciation Depletion$540--$540
Total Functional Expenses$334,856$0$0$334,856
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$86,954
Fundraising Direct Expenses$38,650
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Prepaid Tuition$39,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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

Form 990 is distributed to the full board for review

Form 990, Part VI, Section C, line 19

All documents and reports are available for public inspection in the schools office

Filing and Contact Details

Filer

Filer Name
Old First Nursery School Inc
EIN
11-2030029
Phone
3474606367
Address
123 7TH AVENUE PO BOX 246, BROOKLYN, NY 11215

Signing Officer

Name
Stephen Conigliaro
Title
Treasurer
Phone
3474606367
Signed
2025-10-29
Discuss with paid preparer
No

Organization Details

Principal Officer
Stephen Conigliaro
Formed
1959
Legal Domicile
Ny
Voting Board Members
32
Independent Board Members
32
Employees
2
Volunteers
0

Preparer

Firm
HIRSCH OELBAUM BRAM & HANOVER CPA'S
Address
42 WEST 39TH STREET 4TH FLR, NEW YORK, NY 10018
Preparer
Mitchell Lisker
Phone
2122278034
Supplemental Narrative

Additional Explanations

Part V, Line 3B

Old first nursery school purchases and sells christmas trees in december each year. This activity is not regularly carried on.

Raw XML Appendix316 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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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1ITEM 4B NO SCHOLARSHIP AWARDED
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2DOCUMENTATION CONCERNING SOLICITATION OF CONTRIBUTION ARE IN THE SCHOOLS RECORDS
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL DOCUMENTS AND REPORTS ARE AVAILABLE FOR PUBLIC INSPECTION IN THE SCHOOLS OFFICE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OLD FIRST NURSERY SCHOOL PURCHASES AND SELLS CHRISTMAS TREES IN DECEMBER EACH YEAR. THIS ACTIVITY IS NOT REGULARLY CARRIED ON.
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HIRSCH OELBAUM BRAM & HANOVER CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt042 WEST 39TH STREET 4TH FLR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NEW YORK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd010018
ReturnHeader/PreparerPersonGrp/PhoneNum02122278034
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MITCHELL LISKER
ReturnHeader/ReturnTs02025-10-29T16:25:38-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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