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Old First Nursery School INC FY2021 filing

Tax-deductible

Brooklyn, NY501(c)(3)Education EIN 11-2030029Revenue $254K in FY2021

On file with the IRSPo Box 150246, 11215-0246 · Brooklyn, NYTax-exempt since Jul 2008School — 170(b)(1)(A)(ii)

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Old First Nursery School is dedicated to nurturing child developement through playbased learning

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average surplus $6K a year · 2% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
7 mo
of spending, in cash
Looks good: 7.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $189
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$42K
25% of total assets
Looks good: liabilities are 25% of assets; 50% or less.
Pt X · Ln 26
Independent board members
32
of 32 voting members
Looks good: 32 of 32 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$254K
Spent
$285K
To programs
100%
Net assets
$128K
By yearFY2021–FY2025
Revenue
$254K
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$254K
FY2022$299K
FY2023$284K
FY2024$353K
FY2025$332K
Expenses
$285K
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$285K
FY2022$273K
FY2023$299K
FY2024$302K
FY2025$335K
Net assets
$128K
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$128K
FY2022$154K
FY2023$139K
FY2024$191K
FY2025$188K

From the FY2021 Form 990 (year ending June 2021) · see the original

990 PDF Claim
You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jul 2008.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $285K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

2 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Helen Divjak
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
See Old First Nursery School INC executive salaries →

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Something off? Claim to add context

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Nurtures child development through play-based learning.

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Provided by the organization

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1 program · $285K · in their own filed words · FY2020
01

Nursery school education for 16 children

$285Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Amazonsmile FoundationFY2023$189
Total grants receivedfrom 1 funder$189

By the numbers

The FY2021 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$254K
Ln 12
Fees for servicesLn 2g$210K
Other incomeLn 4–11$34K
Gifts and grantsLn 1h$10K
Money outPt IX
$285K
Ln 25
Programscol B$285K
Owns and owesPt X
$128K
net assets · Ln 32
Cash and savingsLn 1–2$167K
Total assetsLn 16$170K
LiabilitiesLn 26$42K
PeoplePt VI, VII
2
listed · VII A
PaidVII A0
Voting boardVI 1a32
IndependentVI 1b32
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$10K
Fees for servicesLn 2g$210K
Other incomeLn 4–11$34K
Total revenueLn 12$254K
Assets in detailPt X, end of year
CashLn 1$167K
Cash and savings togetherLn 1–2$167K
Land, buildings, equipmentLn 10c$2K
Total assetsLn 16$170K
LiabilitiesLn 26$42K
Net assetsLn 32$128K
OperationsPt I, VI
EmployeesI 52
VolunteersI 60
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$190K$167K
Land, buildings, equipmentLn 10c$3K$2K
Total assetsLn 16$193K$170K
LiabilitiesLn 26$34K$42K
Net assetsLn 32$159K$128K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$115K$115K
Pension plan contributionsLn 8$13K$13K
Other employee benefitsLn 9$25K$25K
Payroll taxesLn 10$9K$9K
Other fees for servicesLn 11g$4K$4K
Advertising and promotionLn 12$180$180
Office expensesLn 13$3K$3K
OccupancyLn 16$81K$81K
Depreciation, depletion and amortizationLn 22$540$540
InsuranceLn 23$3K$3K
Other expenses (24a–d)Ln 24$27K$27K
All other expensesLn 24e$4K$4K
Total functional expensesLn 25$285K$285K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $332K$335K−$3K$188K 990 PDF
FY2024 $353K$302K$51K$191K 990 PDF
FY2023 $284K$299K−$15K$139K 990 PDF
FY2022 $299K$273K$26K$154K 990 PDF
FY2021 Viewing $254K$285K−$31K$128K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $254,090 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$10,000
I-9 Program service revenuePrior year $243,899$210,408
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $46,322$33,682
I-12 Total revenuePrior year $290,221$254,090
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $155,535$161,635
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $96,663$123,404
I-18 Total expensesPrior year $252,198$285,039
I-19 Revenue less expensesPrior year $38,023−$30,949
Part VI · Governance 32 of 32 board members independent, 4 to look at
VI-1a Voting members of the governing body32
VI-1b Independent voting members32
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $254,090 across 5 lines filed
VIII-1f All other contributions, gifts and grants$10,000
VIII-1h Total contributions, gifts and grants$10,000
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $210,408$210,408
VIII-8 Net income from fundraising eventsExcluded from tax $33,682$33,682
VIII-12 Total revenueRelated to mission $210,408 · Unrelated business $0 · Excluded from tax $33,682$254,090
Part IX · Statement of functional expenses $285,039 across 12 lines filed
IX-7 Other salaries and wagesPrograms $115,129$115,129
IX-8 Pension plan contributionsPrograms $12,509$12,509
IX-9 Other employee benefitsPrograms $25,033$25,033
IX-10 Payroll taxesPrograms $8,964$8,964
IX-11g Other fees for servicesPrograms $3,961$3,961
IX-12 Advertising and promotionPrograms $180$180
IX-13 Office expensesPrograms $3,237$3,237
IX-16 OccupancyPrograms $80,552$80,552
IX-22 Depreciation, depletion and amortizationPrograms $540$540
IX-23 InsurancePrograms $3,146$3,146
IX-24 Other expenses (24a–d)Programs $27,401$27,401
IX-24e All other expensesPrograms $4,387$4,387
IX-25 Total functional expensesPrograms $285,039 · Management $0 · Fundraising $0$285,039
Part X · Balance sheet $169,559 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $189,738$167,129
X-10c Land, buildings and equipment, netStart of year $2,970$2,430
X-16 Total assetsStart of year $192,708$169,559
X-25 Other liabilitiesStart of year $33,800$41,600
X-26 Total liabilitiesStart of year $33,800$41,600
X-32 Total net assets or fund balancesStart of year $158,908$127,959
X-33 Total liabilities and net assetsStart of year $192,708$169,559
Part XI · Reconciliation of net assets $127,959 net assets at year end
XI-1 Total revenue$254,090
XI-2 Total expenses$285,039
XI-3 Revenue less expenses−$30,949
XI-4 Net assets at start of year$158,908
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$127,959

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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