Play Groups School EIN 11-1698657

Play Groups School

EIN  11-1698657 Public charity (501(c)(3)) East Setauket, NY Founded 1974
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Size
$1–10M
What they do
Nurtures young children's growth through play-based learning and parent engagement.
Leadership
Madelon Friedman · Educational · $150K
Money in and out
$1.3M revenue, $1.2M expenses
Bottom line
84% program efficiency

Nurtures young children's growth through play-based learning and parent engagement. For fiscal year 2024 it reported $1.3M in revenue, $1.2M in expenses, and $2.1M in net assets.Pt I

Where the money goes · FY2024
Total revenue
$1.3M
Pt VIII · Ln 12
Total expenses
$1.2M
Pt IX · Ln 25
Net assets
$2.1M
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $108K
Where spending went · Part IX cols B–D
Program services $0.84 Management & general $0.16
Program efficiency
84%
of spending reaches programs0% vs prior filing year
Operating runway
17.6mo
months of highly liquid reserves at operating expense rate▲ +5% vs prior filing year
Surplus margin
+8%
revenue over expenses, this year▲ +577% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$1.3M
FY2024▲ +3%
Expenses
$1.2M
FY2024▼ -4%
Total assets
$2.1M
FY2024▲ +5%
Total liabilities
$0
FY2024
Total revenue
$1.3M
Pt VIII · Ln 12
Total expenses
$1.2M
Pt IX · Ln 25
Net assets
$2.1M
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$108K
Total assetsPt X · Ln 16$2.1M
Program-expense ratioPt IX · col B84%
Voting members of governing bodyPt I · Ln 314
Independent voting membersPt I · Ln 414
Mission & Programs · Part III

Where the work happens

1 program service account for $1.0M of program spending, described in the organization's own filed words · FY2024.
01

Play groups school operates a school-year preschool for children between the ages of 2 and 5, a summer camp program for children between the ages of 3 and 7, and a grown-up and me program for toddlers.

$1.0Mprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CPlay Groups School
EINHdr · item D11-1698657
Principal addressHdr · item CEast Setauket, NY
WebsiteHdr · item Jwww.playgroupsschool.com
Year of formationHdr · item L1974
State of legal domicileHdr · item MNY
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFEducation (B210)
Ruling yearIRS BMFDec 1975

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a14
Independent voting membersPt VI · Ln 1b14
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Educational
$150,317Pt VII · Sec A
Outdoor Ed D
$141,874Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Madelon Friedman’s $150K as Educational is at the 65th percentile of top reported officer pay among 3392 $1–10M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021
Madelon Friedman$150,317$149,171$165,331$161,819$131,375
Maggie Agoglia$141,874$138,257$121,170$109,032

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Statement of Revenue

Part VIII
Program service revenue$1.2M · 88%
Investment income$107K · 8%
Contributions & grants$44K · 3%
Program service revenue88%$1.2M
Investment income8%$107K
Contributions & grants3%$44K
Other revenue$6K
Total revenueLn 12$1.3M

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.84 Management & general $0.16
Program services84%$1.0M
Management & general16%$196K
Total functional expensesLn 25$1.2M

Balance Sheet

Part X · end of year
CashLn 1$558K
Total assetsLn 16$2.1M
Total liabilitiesLn 26$0
Total net assetsLn 32$2.1M
Months of cash on handcomputed5.5

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $1.8M · Operating expenses/yr $1.2M
17.6 months
Where the money goes
Program services
Program services $1.0M · Total expenses $1.2M
84%
Management & General
Management & general $196K · Total expenses $1.2M
16%
Fundraising
Fundraising $0 · Total expenses $1.2M
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $32K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $44K · Total revenue $1.3M
3%
Government reliance
Government grants — · Total revenue $1.3M
Earned-income share
Program service revenue $1.2M · Total revenue $1.3M
88%
Investment reliance
Investment income $107K · Total revenue $1.3M
+8%
Program self-sufficiency
Program service revenue $1.2M · Total expenses $1.2M
96%
Growth & trend
Revenue growth (YoY)
This year $1.3M · Prior year $1.3M
+3%
Revenue CAGR
FY2020 $1.1M · FY2024 $1.3M
+4%
Net-asset trend (YoY)
End of year $2.1M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $1.3M · Expenses $1.2M
+8%
Liabilities-to-Assets
Total liabilities — · Total assets $2.1M
Net-asset ratio
Net assets $2.1M · Total assets $2.1M
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $1.2M · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $2.1M
60%
People & payroll
Highest Reported Total Compensation
Individual Madelon Friedman · Reported title EDUCATIONAL · Highest reported compensation $150K · Total expenses $1.2M
12%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $1.0M · Total expenses $1.2M
83%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 84%
Overhead ratio 16%
Revenue growth 3%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$31K

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024$1.3M revenue · ⤓ 990 PDF
FY2023$1.3M revenue · ⤓ 990 PDF
FY2022$1.3M revenue · ⤓ 990 PDF
FY2021$1.1M revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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