Civic Intelligence

Oakland Community Nursery School

EIN 22-2210714 • 501(c)3 • Oakland, NJ

Profile

Childcare and education services in bergen and passaic counties, new jersey

95 Bauer DriveOakland, NJ 07436

www.k2knj.com

Siviq Scores

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

Liabilities / Assets

91st percentile

0.95x

Higher debt load relative to assets than 91% of similar nonprofits.

NTEE B • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

68th percentile

0.21x

Higher debt load relative to revenue than 68% of similar nonprofits.

NTEE B • $1M-$5M nonprofits • Source year 2024

Net Margin

33rd percentile

-1.3%

Higher net margin than 33% of similar nonprofits.

NTEE B • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

NTEE B • $1M-$5M nonprofits • Source year 2024

Asset Growth

23rd percentile

-5.6%

Faster asset growth than 23% of similar nonprofits.

NTEE B • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

51st percentile

9.1%

Faster revenue growth than 51% of similar nonprofits.

NTEE B • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$422,945

Down $25,224 (-5.6%) from 2023

Liabilities

Up

$400,000

Up $19,908 (+5.2%) from 2023

Net Assets

Down

$22,945

Down $45,132 (-66%) from 2023

Revenue

Up

$1,898,174

Up $157,717 (+9.1%) from 2023

Expenses

Up

$1,923,399

Up $262,422 (+16%) from 2023

Net Income

Down

-$25,225

Down $104,705 (-132%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2010: $165,898Liabilities 2010: $160,942Net Assets 2010: $4,9562010Assets 2011: $164,884Liabilities 2011: $123,441Net Assets 2011: $41,4432011Assets 2012: $139,923Liabilities 2012: $85,944Net Assets 2012: $53,9792012Assets 2013: $167,670Liabilities 2013: $48,443Net Assets 2013: $119,2272013Assets 2014: $128,199Liabilities 2014: $189,555Net Assets 2014: -$61,3562014Assets 2015: $166,902Liabilities 2015: $152,337Net Assets 2015: $14,5652015Assets 2016: $132,857Liabilities 2016: $113,644Net Assets 2016: $19,2132016Assets 2017: $110,892Liabilities 2017: $69,740Net Assets 2017: $41,1522017Assets 2018: $104,791Liabilities 2018: $23,646Net Assets 2018: $81,1452018Assets 2019: $96,049Liabilities 2019: $0Net Assets 2019: $96,0492019Assets 2020: $467,734Liabilities 2020: $539,935Net Assets 2020: -$72,2012020Assets 2021: $358,015Liabilities 2021: $500,575Net Assets 2021: -$142,5602021Assets 2022: $385,779Liabilities 2022: $397,182Net Assets 2022: -$11,4032022Assets 2023: $448,169Liabilities 2023: $380,092Net Assets 2023: $68,0772023Assets 2024: $422,945Liabilities 2024: $400,000Net Assets 2024: $22,9452024

Highlighted filing

2024

Assets$422,945
Liabilities$400,000
Net Assets$22,945

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2010: $1,295,1752010Expenses 2011: $1,387,4562011Revenue 2012: $1,340,279Expenses 2012: $1,327,743Net Income 2012: $12,5362012Expenses 2013: $1,347,6312013Revenue 2014: $1,249,310Expenses 2014: $1,429,893Net Income 2014: -$180,5832014Revenue 2015: $1,334,774Expenses 2015: $1,258,853Net Income 2015: $75,9212015Revenue 2016: $1,248,202Expenses 2016: $1,243,554Net Income 2016: $4,6482016Revenue 2017: $1,089,094Expenses 2017: $1,067,155Net Income 2017: $21,9392017Revenue 2018: $1,085,426Expenses 2018: $1,045,433Net Income 2018: $39,9932018Revenue 2019: $1,193,547Expenses 2019: $1,178,643Net Income 2019: $14,9042019Revenue 2020: $804,330Expenses 2020: $972,580Net Income 2020: -$168,2502020Revenue 2021: $980,131Expenses 2021: $1,050,490Net Income 2021: -$70,3592021Revenue 2022: $1,562,683Expenses 2022: $1,431,526Net Income 2022: $131,1572022Revenue 2023: $1,740,457Expenses 2023: $1,660,977Net Income 2023: $79,4802023Revenue 2024: $1,898,174Expenses 2024: $1,923,399Net Income 2024: -$25,2252024

Highlighted filing

2024

Revenue$1,898,174
Expenses$1,923,399
Net Income-$25,225

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$0.40$0.02$1.90$1.92$0.03
2023Summary only. Only limited summary data is available for this year.$0.45$0.38$0.07$1.74$1.66$0.08
2022Summary only. Only limited summary data is available for this year.$0.39$0.40$0.01$1.56$1.43$0.13
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.36$0.50$0.14$0.98$1.05$0.07
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.47$0.54$0.07$0.80$0.97$0.17
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.10$0.00$0.10$1.19$1.18$0.01
2018Summary only. Only limited summary data is available for this year.$0.10$0.02$0.08$1.09$1.05$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.11$0.07$0.04$1.09$1.07$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.13$0.11$0.02$1.25$1.24$0.00
2015Summary only. Only limited summary data is available for this year.$0.17$0.15$0.01$1.33$1.26$0.08
2014Summary only. Only limited summary data is available for this year.$0.13$0.19$0.06$1.25$1.43$0.18
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.05$0.12$1.35
2012Summary only. Only limited summary data is available for this year.$0.14$0.09$0.05$1.34$1.33$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.12$0.04$1.39
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.16$0.00$1.30
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Jul 14, 2025
Return Version
2023v6.0
Gross Receipts
$1,898,174
Mission and Program Overview

Mission

Childcare and education services in bergen and passaic counties, new jersey

Child care and educational services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$291,626$252,593▼ $39,033
Cash and Non-Interest-Bearing Accounts$120,986$138,197▲ $17,211
Land, Buildings, and Equipment, Net$17,502$14,100▼ $3,402
Total Assets$448,169$422,945▼ $25,224
Other Assets Total$18,055$18,055→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$380,092$400,000▲ $19,908
Total Liabilities$380,092$400,000▲ $19,908
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$68,077$22,945▼ $45,132
Total Net Assets Fund Balance$68,077$22,945▼ $45,132
Total Liabilities and Net Assets / Fund Balance$448,169$422,945▼ $25,224

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$14,098$156,395$170,493
Equipment$2$108,661$108,663
Compensation and Service Providers

Board Members and Trustees

NameTitle
Barbara KaiserPresident/trustee
Heather MorrealeVice President/trustee
Wayne HassenbalgTrustee
Michael KraftSecretary/treasurer/truste
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,895,134
Investment Income
$3,040
Other Revenue
$0
Change in Net Assets
$-25,225
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,033,940
Other Expenses$889,459
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$919,769$18,771-$938,540
Occupancy$268,129--$268,129
Fees for Services Management$89,737$114,210-$203,947
Payroll Taxes$79,816$1,629-$81,445
All Other Expenses$60,906$3,532-$64,438
Other Expenses$41,818$924-$41,818
Insurance$36,636$4,071-$40,707
Interest-$20,508-$20,508
Other Employee Benefits$13,676$279-$13,955
Office Expenses-$7,546-$7,546
Fees for Services Accounting-$4,000-$4,000
Depreciation Depletion$3,402--$3,402
Total Functional Expenses$1,747,929$175,470$0$1,923,399
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Other officer compensation reviewed
No
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 A, Line 2

Michael kraft is related to barbara kaiser.

Form 990, Part VI, Section A, Line 8B

There is no committee to act on behalf of the board.

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

Irs form 990 was reviewed by the board prior to filing.

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

Board members and employees are required to update conflict of interests forms annually.

Form 990, Part VI, Section C, Line 18

The organization makes its governing documents available upon request.

Form 990, Part VI, Section C, Line 19

The organization makes its annual form 990 available upon request.

Filing and Contact Details

Filer

Filer Name
Oakland Community Nursery School
EIN
22-2210714
Phone
2013370057
Address
95 BAUER DRIVE, OAKLAND, NJ 07436

Signing Officer

Name
Barbara Kaiser
Title
President
Phone
2013370057
Signed
2025-07-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Barbara Kaiser
Formed
1978
Legal Domicile
Nj
Voting Board Members
4
Independent Board Members
4
Employees
88
Volunteers
0

Preparer

Firm
Cliftonlarsonallen Llp
Address
293 EISENHOWER PARKWAY 2ND FLOOR, LIVINGSTON, NJ 07039
Preparer
Bridget Hartnett
Phone
9739949494
Raw XML Appendix347 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.

Path#Value
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IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
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IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
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IRS990/CYOtherExpensesAmt0889459
IRS990/CYOtherRevenueAmt00
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IRS990/CYSalariesCompEmpBnftPaidAmt01033940
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IRS990/DescribedInSection501c3Ind01
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IRS990/Form990PartVIISectionAGrp/PersonNm2HEATHER MORREALE
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
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IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY/TREASURER/TRUSTE
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT/TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT/TRUSTEE
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IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
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IRS990/LoanOutstandingInd00
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IRS990ScheduleA/SchoolInd0X
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IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
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IRS990ScheduleE/MaintainScholarshipsRecsInd01
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IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION ADVERTISES THROUGH THE LOCAL AND REGIONAL NEWSPAPERS, AND WEBSITES USING SOCIAL MEDIA MARKETING AND INTERNET ADS, WELCOME ALL STUDENTS TO THE PROGRAM.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MICHAEL KRAFT IS RELATED TO BARBARA KAISER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE IS NO COMMITTEE TO ACT ON BEHALF OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2IRS FORM 990 WAS REVIEWED BY THE BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD MEMBERS AND EMPLOYEES ARE REQUIRED TO UPDATE CONFLICT OF INTERESTS FORMS ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS ANNUAL FORM 990 AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
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IRS990/SignificantNewProgramSrvcInd00
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IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0448169
IRS990/TotalAssetsEOYAmt0422945
IRS990/TotalAssetsGrp/BOYAmt0448169
IRS990/TotalAssetsGrp/EOYAmt0422945
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt088
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0175470
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01747929
IRS990/TotalFunctionalExpensesGrp/TotalAmt01923399
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0380092
IRS990/TotalLiabilitiesEOYAmt0400000
IRS990/TotalLiabilitiesGrp/BOYAmt0380092
IRS990/TotalLiabilitiesGrp/EOYAmt0400000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt068077
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt022945
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01747929
IRS990/TotalProgramServiceRevenueAmt01895134
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt03040
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01895134
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01898174
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0448169
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0422945
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt095 BAUER DRIVE
IRS990/USAddress/CityNm0OAKLAND
IRS990/USAddress/StateAbbreviationCd0NJ
IRS990/USAddress/ZIPCd007436
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.KRADLE2KINDERGARTEN.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BARBARA KAISER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02013370057
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OAKLAND COMMUNITY NURSERY SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0OAKL
ReturnHeader/Filer/EIN0222210714
ReturnHeader/Filer/PhoneNum02013370057
ReturnHeader/Filer/USAddress/AddressLine1Txt095 BAUER DRIVE
ReturnHeader/Filer/USAddress/CityNm0OAKLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NJ
ReturnHeader/Filer/USAddress/ZIPCd007436
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0221430039
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CLIFTONLARSONALLEN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0293 EISENHOWER PARKWAY 2ND FLOOR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LIVINGSTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NJ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd007039
ReturnHeader/PreparerPersonGrp/PhoneNum09739949494
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRIDGET HARTNETT
ReturnHeader/ReturnTs02025-07-15T08:42:31-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-09-01
ReturnHeader/TaxPeriodEndDt02024-08-31
ReturnHeader/TaxYr02023

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