Smith Memorial Playground and Playhouse, located in East Fairmount Park, has been a treasured destination for over 100 years. Its mission is to provide and promote opportunities for unstructured free play for children. Smith contributes to the development of healthy children, strong families, and safe communities by:1) Maintaining a proud tradition for free family admission;2) Partnering with community-based organizations to reach a diverse audience; and 3) Advocating for the importance of play.

501(c)(3) charity; gifts are tax-deductible.
67¢ of each $1 spent went to programs.
$133K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $436K a year · 26% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
67%
of spending
Fine: 67% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$133K
to officers and key staff · 9% of spending
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
4 mo
of spending, in cash
Looks good: 4.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $9K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$709K
34% of total assets
Looks good: liabilities are 34% of assets; 50% or less.
Pt X · Ln 26
Independent board members
20
of 20 voting members
Looks good: 20 of 20 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.3M
+81% vs prior year
Spent
$1.4M
To programs
67%
Net assets
$1.4M
By yearFY2020–FY2024
Revenue
$2.3M
FY2023▲ +81%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.2M
FY2021$1.2M
FY2022$1.2M
FY2023$2.3M
FY2024$1.6M
Expenses
$1.4M
FY2023▲ +27%
Tap a bar for its year
Expenses by fiscal year
FY2020$790K
FY2021$1.7M
FY2022$1.1M
FY2023$1.4M
FY2024$1.3M
Net assets
$1.4M
FY2023▲ +68%
Tap a bar for its year
Net assets by fiscal year
FY2020$5.7M
FY2021$829K
FY2022$805K
FY2023$1.4M
FY2024$1.7M

From the FY2023 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 2004.

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

Where the money goes

67 cents of each dollar spent went to programs.

Program services 67% · $959K Management & general 22% · $314K Fundraising 11% · $164K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

21 people listed on the 990; $133K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Di
$132,797Pt VII · Sec A
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Frances Hoover’s $141K as Executive Di is at the 59th percentile of top reported officer pay among 1842 $1–10M recreation & sports 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 · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Frances Hoover$140,632$132,797$126,378$120,324$122,538

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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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 15aYes

Programs and updates

Provides and promotes unstructured free play opportunities for children.

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1 program · $959K · in their own filed words · FY2023
01

Smith memorial playground and playhouse, located in east fairmount park, has been a treasured destination for over 100 years. Its mission is to provide and promote opportunities for unstructured free play for children.

$959Kprogram 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 · FY2025
Total grants receivedfrom 1 funder$9K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$2.3M
Ln 12
Gifts and grantsLn 1h$2.1M
Fees for servicesLn 2g$179K
Other incomeLn 4–11$12K
Money outPt IX
$1.4M
Ln 25
Programscol B$959K
Managementcol C$314K
Fundraisingcol D$164K
Owns and owesPt X
$1.4M
net assets · Ln 32
Cash and savingsLn 1–2$536K
Total assetsLn 16$2.1M
LiabilitiesLn 26$709K
PeoplePt VI, VII
21
listed · VII A
PaidVII A1
Voting boardVI 1a20
IndependentVI 1b20
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.1M
Fundraising eventsLn 1c$84K
Fees for servicesLn 2g$179K
Investment incomeLn 3$8K
Other incomeLn 4–11$12K
Total revenueLn 12$2.3M
Assets in detailPt X, end of year
CashLn 1$536K
Cash and savings togetherLn 1–2$536K
Land, buildings, equipmentLn 10c$591K
Other assetsLn 15$25K
Total assetsLn 16$2.1M
LiabilitiesLn 26$709K
Net assetsLn 32$1.4M
OperationsPt I, VI
EmployeesI 546
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$355K$536K
Land, buildings, equipmentLn 10c$621K$591K
Total assetsLn 16$1.6M$2.1M
LiabilitiesLn 26$793K$709K
Net assetsLn 32$805K$1.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$137K$85K$35K$17K
Other salaries and wagesLn 7$471K$287K$122K$61K
Pension plan contributionsLn 8$2K$2K
Other employee benefitsLn 9$9K$7K$905$1K
Payroll taxesLn 10$49K$19K$20K$10K
Accounting feesLn 11c$107K$107K
Other fees for servicesLn 11g$84K$42K$3K$40K
Office expensesLn 13$13K$6K$3K$3K
OccupancyLn 16$45K$27K$12K$6K
TravelLn 17$33K$33K
InsuranceLn 23$15K$14K$291$145
Other expenses (24a–d)Ln 24$406K$399K$7K
All other expensesLn 24e$67K$36K$12K$19K
Total functional expensesLn 25$1.4M$959K$314K$164K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $1.6M$1.3M$337K$1.7M 990 PDF
FY2023 Viewing $2.3M$1.4M$817K$1.4M 990 PDF
FY2022 $1.2M$1.1M$113K$805K 990 PDF
FY2021 $1.2M$1.7M−$480K$829K 990 PDF
FY2020 $2.2M$790K$1.4M$5.7M 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 FY2023 990 (6 parts)
Part I · Summary $2,253,989 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,011,868$2,054,985
I-9 Program service revenuePrior year $218,733$179,251
I-10 Investment incomePrior year $1,385$7,742
I-11 Other revenuePrior year $10,212$12,011
I-12 Total revenuePrior year $1,242,198$2,253,989
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $632,176$668,578
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $497,250$768,745
I-18 Total expensesPrior year $1,129,426$1,437,323
I-19 Revenue less expensesPrior year $112,772$816,666
Part VI · Governance 20 of 20 board members independent, no flags
VI-1a Voting members of the governing body20
VI-1b Independent voting members20
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $2,253,989 across 9 lines filed
VIII-1a Federated campaigns$2,397
VIII-1b Membership dues$2,501
VIII-1c Fundraising events$84,187
VIII-1f All other contributions, gifts and grants$1,965,900
VIII-1h Total contributions, gifts and grants$2,054,985
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $179,251$179,251
VIII-3 Investment incomeExcluded from tax $7,742$7,742
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $12,011$12,011
VIII-12 Total revenueRelated to mission $191,262 · Excluded from tax $7,742$2,253,989
Part IX · Statement of functional expenses $1,437,323 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $84,987 · Management $34,527 · Fundraising $17,264$136,778
IX-7 Other salaries and wagesPrograms $287,383 · Management $122,491 · Fundraising $61,245$471,119
IX-8 Pension plan contributionsPrograms $2,361$2,361
IX-9 Other employee benefitsPrograms $6,975 · Management $905 · Fundraising $1,178$9,058
IX-10 Payroll taxesPrograms $18,720 · Management $20,197 · Fundraising $10,345$49,262
IX-11c Accounting feesManagement $106,737$106,737
IX-11g Other fees for servicesPrograms $42,026 · Management $2,522 · Fundraising $39,504$84,052
IX-13 Office expensesPrograms $6,466 · Management $2,916 · Fundraising $3,296$12,678
IX-16 OccupancyPrograms $27,440 · Management $11,695 · Fundraising $5,848$44,983
IX-17 TravelPrograms $33,022$33,022
IX-23 InsurancePrograms $14,113 · Management $291 · Fundraising $145$14,549
IX-24 Other expenses (24a–d)Programs $399,454 · Fundraising $6,745$406,199
IX-24e All other expensesPrograms $36,058 · Management $11,550 · Fundraising $18,917$66,525
IX-25 Total functional expensesPrograms $959,005 · Management $313,831 · Fundraising $164,487$1,437,323
Part X · Balance sheet $2,059,655 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $355,411$536,042
X-3 Pledges and grants receivableStart of year $615,274$898,211
X-4 Accounts receivable$2,894
X-9 Prepaid expenses and deferred chargesStart of year $5,987$6,226
X-10c Land, buildings and equipment, netStart of year $621,280$591,411
X-15 Other assets$24,871
X-16 Total assetsStart of year $1,597,952$2,059,655
X-17 Accounts payable and accrued expensesStart of year $34,268$80,867
X-24 Unsecured notes and loans payable$35,584
X-25 Other liabilitiesStart of year $758,344$592,868
X-26 Total liabilitiesStart of year $792,612$709,319
X-27 Net assets without donor restrictionsStart of year $383,970$478,449
X-28 Net assets with donor restrictionsStart of year $421,370$871,887
X-32 Total net assets or fund balancesStart of year $805,340$1,350,336
X-33 Total liabilities and net assetsStart of year $1,597,952$2,059,655
Part XI · Reconciliation of net assets $1,350,336 net assets at year end
XI-1 Total revenue$2,253,989
XI-2 Total expenses$1,437,323
XI-3 Revenue less expenses$816,666
XI-4 Net assets at start of year$805,340
XI-9 Other changes in net assets−$271,670
XI-10 Net assets at end of year$1,350,336

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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