Learn & Play INC Ta Play & Learn FY2020 filing

Tax-deductible

Ft Washington, PA501(c)(3)Since 1980Human ServicesEIN 23-2192153Revenue $11.7M in FY2020

On file with the IRSplayandlearn.com200 Camp Hill Rd, 19034-2905 · Ft Washington, PATax-exempt since Dec 1982Publicly supported charity — 170(b)(1)(A)(vi)

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The organization provides childcare services and activities to students ranging in age from infant to age 6. Providing activities in an educational and social environment.

501(c)(3) charity; gifts are tax-deductible.
75¢ of each $1 spent went to programs.
$1.7M 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

FY2020 · 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
5 of 6
filings with a surplus
Average surplus $2.0M a year · 15% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
75%
of spending
Looks good: 75% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.7M
to officers and key staff · 15% of spending
Looks good: pay to officers and key staff is 15% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.7 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $37K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$2.8M
18% of total assets
Looks good: liabilities are 18% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 8 voting members
Looks good: 7 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$11.7M
Spent
$11.8M
To programs
75%
Net assets
$12.7M
By yearFY2020–FY2025
Revenue
$11.7M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$11.7M
FY2021$14.0M
FY2022$14.8M
FY2023$13.9M
FY2024$12.9M
FY2025$13.9M
Expenses
$11.8M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$11.8M
FY2021$9.6M
FY2022$10.8M
FY2023$12.2M
FY2024$12.0M
FY2025$12.6M
Net assets
$12.7M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$12.7M
FY2021$18.4M
FY2022$19.1M
FY2023$21.9M
FY2024$25.1M
FY2025$28.5M

From the FY2020 Form 990 (year ending June 2020) · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 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 Dec 1982.

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

Where the money goes

75 cents of each dollar spent went to programs.

Program services 75% · $8.9M Management & general 25% · $2.9M

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

16 people listed on the 990; $1.7M paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Board Member
$635,831Pt VII · Sec A
Director of Development
$355,662Pt VII · Sec A
Chief Executive Officer
$141,988Pt VII · Sec A
Chief Financial Officer
$126,627Pt VII · Sec A
VP, IT Infrastructure & Proj. Mgmt.
$117,934Pt VII · Sec A
Vice President, Human Resources
$110,515Pt VII · Sec A
Senior Project Specialist
$109,379Pt VII · Sec A
Chief Operating Officer
$108,071Pt VII · Sec A

Kimberly Follett’s $157K as Chief Executive Officer is at the 23rd percentile of top reported officer pay among 3122 $10–100M human services 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 · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Judith Cooper—————$635,831
David Cooper—————$355,662
Kimberly Follett$156,679$151,087$147,424$155,558$109,063$141,988
Donna Weber$145,075$139,696$136,804$136,198$118,301$126,627
Melanie Godhania$130,415$126,953$123,035$128,358—$108,071
Trever Kalan—————$117,934
Kimberly Kraft$113,156$110,695$105,892———
Steven Katz—————$110,515

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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Offers childcare and educational activities for children from infancy to age six.

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Provided by the organization

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1 program · $8.9M · in their own filed words · FY2019
01

The organization provides child care services and activities in an educational and social environment for 605 equivalent full time students. In conjunction with their mission, certain children are not denied services in excess of their family means.

$8.9Mprogram 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 · FY2022
Total grants receivedfrom 1 funder$37K

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$11.7M
Ln 12
Fees for servicesLn 2g$9.4M
Investment incomeLn 3$1.0M
Gifts and grantsLn 1h$872K
Money outPt IX
$11.8M
Ln 25
Programscol B$8.9M
Managementcol C$2.9M
Owns and owesPt X
$12.7M
net assets · Ln 32
Cash and savingsLn 1–2$1.6M
Total assetsLn 16$15.5M
LiabilitiesLn 26$2.8M
PeoplePt VI, VII
16
listed · VII A
PaidVII A9
Voting boardVI 1a8
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$872K
Government grantsLn 1e$758K
Fees for servicesLn 2g$9.4M
Investment incomeLn 3$1.0M
Other incomeLn 4–11$354K
Gains on assetsLn 7$752K
Total revenueLn 12$11.7M
Assets in detailPt X, end of year
CashLn 1$1.6M
Cash and savings togetherLn 1–2$1.6M
InvestmentsLn 11–13$11.3M
Land, buildings, equipmentLn 10c$1.1M
Other assetsLn 15$9K
Total assetsLn 16$15.5M
LiabilitiesLn 26$2.8M
Net assetsLn 32$12.7M
OperationsPt I, VI
EmployeesI 5294
VolunteersI 635
Fiscal year endsHeaderJune
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 FY20End FY20
Cash and savingsLn 1–2$945K$1.6M
InvestmentsLn 11–13$11.2M$11.3M
Land, buildings, equipmentLn 10c$1.2M$1.1M
Total assetsLn 16$14.8M$15.5M
LiabilitiesLn 26$1.6M$2.8M
Net assetsLn 32$13.3M$12.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$149K$149K
Pay of current officers, directors and key staffLn 5$395K$194K$201K
Pay of disqualified personsLn 6$7.5M$5.8M$1.6M
Pension plan contributionsLn 8$78K$41K$36K
Other employee benefitsLn 9$677K$575K$102K
Payroll taxesLn 10$574K$434K$140K
Legal feesLn 11b$18K$18K
Accounting feesLn 11c$36K$36K
Other fees for servicesLn 11g$174K$174K
Advertising and promotionLn 12$117K$117K
Office expensesLn 13$232K$193K$40K
Information technologyLn 14$35K$35K
OccupancyLn 16$1.1M$1.0M$123K
TravelLn 17$6K$6K
Depreciation, depletion and amortizationLn 22$240K$198K$42K
InsuranceLn 23$137K$137K
Other expenses (24a–d)Ln 24$283K$244K$38K
All other expensesLn 24e$11K$11K
Total functional expensesLn 25$11.8M$8.9M$2.9M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $13.9M$12.6M$1.3M$28.5M 990 PDF
FY2024 $12.9M$12.0M$859K$25.1M 990 PDF
FY2023 $13.9M$12.2M$1.8M$21.9M 990 PDF
FY2022 $14.8M$10.8M$4.0M$19.1M 990 PDF
FY2021 $14.0M$9.6M$4.4M$18.4M 990 PDF
FY2020 Viewing $11.7M$11.8M−$73K$12.7M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (6 parts)
Part I · Summary $11,684,527 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $620,268$871,766
I-9 Program service revenuePrior year $11,678,815$9,410,658
I-10 Investment incomePrior year $287,615$1,047,653
I-11 Other revenuePrior year $386,681$354,450
I-12 Total revenuePrior year $12,973,379$11,684,527
I-13 Grants and similar amounts paidPrior year $206,007$148,571
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $9,188,708$9,194,619
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $2,812,680$2,414,800
I-18 Total expensesPrior year $12,207,395$11,757,990
I-19 Revenue less expensesPrior year $765,984−$73,463
Part VI · Governance 7 of 8 board members independent, 1 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members7
VI-2 Family or business relationship among officers or directorsYes
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 $11,684,527 across 11 lines filed
VIII-1d Related organizations$93,085
VIII-1e Government grants$758,313
VIII-1f All other contributions, gifts and grants$20,368
VIII-1h Total contributions, gifts and grants$871,766
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $9,410,658$9,410,658
VIII-3 Investment incomeExcluded from tax $295,959$295,959
VIII-6 Net rental income or lossRelated to mission $34,994$34,994
VIII-7 Net gain or loss on sales of assetsExcluded from tax $751,694$751,694
VIII-8 Net income from fundraising eventsExcluded from tax $12,296$12,296
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $307,160$307,160
VIII-12 Total revenueRelated to mission $9,752,812 · Unrelated business $0 · Excluded from tax $1,059,949$11,684,527
Part IX · Statement of functional expenses $11,757,990 across 18 lines filed
IX-2 Grants to domestic individualsPrograms $148,571$148,571
IX-5 Pay of current officers, directors and key staffPrograms $194,351 · Management $201,123$395,474
IX-6 Pay of disqualified personsPrograms $5,835,673 · Management $1,634,641$7,470,314
IX-8 Pension plan contributionsPrograms $41,434 · Management $36,469$77,903
IX-9 Other employee benefitsPrograms $575,106 · Management $102,147$677,253
IX-10 Payroll taxesPrograms $433,695 · Management $139,980$573,675
IX-11b Legal feesManagement $17,638$17,638
IX-11c Accounting feesManagement $35,960$35,960
IX-11g Other fees for servicesManagement $174,096$174,096
IX-12 Advertising and promotionManagement $117,067$117,067
IX-13 Office expensesPrograms $192,906 · Management $39,508$232,414
IX-14 Information technologyManagement $35,350$35,350
IX-16 OccupancyPrograms $1,002,191 · Management $122,686$1,124,877
IX-17 TravelManagement $6,372$6,372
IX-22 Depreciation, depletion and amortizationPrograms $197,891 · Management $42,342$240,233
IX-23 InsuranceManagement $136,813$136,813
IX-24 Other expenses (24a–d)Programs $244,205 · Management $38,490$282,695
IX-24e All other expensesManagement $11,285$11,285
IX-25 Total functional expensesPrograms $8,866,023 · Management $2,891,967 · Fundraising $0$11,757,990
Part X · Balance sheet $15,482,379 assets, 16 lines filed
Asset lines not itemized here account for $905,719; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $945,163$1,632,927
X-4 Accounts receivableStart of year $238,023$220,899
X-9 Prepaid expenses and deferred chargesStart of year $320,867$322,325
X-10c Land, buildings and equipment, netStart of year $1,227,029$1,117,554
X-11 Publicly traded securitiesStart of year $10,884,592$11,273,722
X-12 Other securitiesStart of year $274,419$0
X-15 Other assetsStart of year $9,233$9,233
X-16 Total assetsStart of year $14,846,152$15,482,379
X-17 Accounts payable and accrued expensesStart of year $597,768$619,556
X-19 Deferred revenueStart of year $706,960$526,021
X-24 Unsecured notes and loans payable$1,665,075
X-25 Other liabilitiesStart of year $274,419$0
X-26 Total liabilitiesStart of year $1,579,147$2,810,652
X-27 Net assets without donor restrictionsStart of year $13,267,005$12,671,727
X-32 Total net assets or fund balancesStart of year $13,267,005$12,671,727
X-33 Total liabilities and net assetsStart of year $14,846,152$15,482,379
Part XI · Reconciliation of net assets $12,671,727 net assets at year end
XI-1 Total revenue$11,684,527
XI-2 Total expenses$11,757,990
XI-3 Revenue less expenses−$73,463
XI-4 Net assets at start of year$13,267,005
XI-5 Net unrealized gains (losses) on investments−$521,815
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$12,671,727

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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