Learn & Play INC Ta Play & Learn FY2021 filing

Tax-deductible

Ft Washington, PA501(c)(3)Since 1980Human ServicesEIN 23-2192153Revenue $14.0M in FY2021

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.
76¢ of each $1 spent went to programs.
$334K 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

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
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 $2.2M a year · 16% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
76%
of spending
Looks good: 76% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$334K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
1 mo
of spending, in cash
Fine: 1.1 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
$1.8M
9% of total assets
Looks good: liabilities are 9% 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
$14.0M
+20% vs prior year
Spent
$9.6M
To programs
76%
Net assets
$18.4M
By yearFY2020–FY2024
Revenue
$14.0M
FY2021▲ +20%
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
FY2024$13.9M
Expenses
$9.6M
FY2021▼ -18%
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
FY2024$12.6M
Net assets
$18.4M
FY2021▲ +45%
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
FY2024$28.5M

From the FY2021 Form 990 (year ending June 2021) · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 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 Dec 1982.

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

Where the money goes

76 cents of each dollar spent went to programs.

Program services 76% · $7.3M Management & general 24% · $2.3M

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

12 people listed on the 990; $334K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Chief Financial Officer
$118,301Pt VII · Sec A
Chief Executive Officer
$109,063Pt VII · Sec A
VP, IT Infrastructure & Proj. Mgmt.
$103,901Pt VII · Sec A
Secretary
$2,588Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Board Member
$0Pt 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

NameFY2024FY2024FY2023FY2022FY2021FY2020
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.

Provided by the organization

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1 program · $7.3M · in their own filed words · FY2020
01

The organization provides child care services and activities in an educational and social environment for 709 equivalent full time students. In conjunction with their mission, certain children are not denied services in excess of their family means.

$7.3Mprogram 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 FY2021 990, line by line.

1The main four
Money inPt VIII
$14.0M
Ln 12
Fees for servicesLn 2g$9.0M
Gifts and grantsLn 1h$4.1M
Investment incomeLn 3$573K
Money outPt IX
$9.6M
Ln 25
Programscol B$7.3M
Managementcol C$2.3M
Owns and owesPt X
$18.4M
net assets · Ln 32
Cash and savingsLn 1–2$883K
Total assetsLn 16$20.2M
LiabilitiesLn 26$1.8M
PeoplePt VI, VII
12
listed · VII A
PaidVII A4
Voting boardVI 1a8
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$4.1M
Government grantsLn 1e$2.8M
Noncash giftsLn 1g$8K
Fees for servicesLn 2g$9.0M
Investment incomeLn 3$573K
Other incomeLn 4–11$376K
Gains on assetsLn 7$257K
Total revenueLn 12$14.0M
Assets in detailPt X, end of year
CashLn 1$883K
Cash and savings togetherLn 1–2$883K
InvestmentsLn 11–13$16.9M
Land, buildings, equipmentLn 10c$872K
Other assetsLn 15$9K
Total assetsLn 16$20.2M
LiabilitiesLn 26$1.8M
Net assetsLn 32$18.4M
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 FY21End FY21
Cash and savingsLn 1–2$1.6M$883K
InvestmentsLn 11–13$11.3M$16.9M
Land, buildings, equipmentLn 10c$1.1M$872K
Total assetsLn 16$15.5M$20.2M
LiabilitiesLn 26$2.8M$1.8M
Net assetsLn 32$12.7M$18.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$130K$130K
Pay of current officers, directors and key staffLn 5$358K$358K
Other salaries and wagesLn 7$5.5M$4.6M$927K
Other employee benefitsLn 9$600K$517K$83K
Payroll taxesLn 10$436K$341K$95K
Legal feesLn 11b$8K$8K
Accounting feesLn 11c$32K$32K
Other fees for servicesLn 11g$66K$66K
Advertising and promotionLn 12$99K$99K
Office expensesLn 13$55K$30K$25K
Information technologyLn 14$43K$43K
OccupancyLn 16$557K$494K$62K
TravelLn 17$10K$10K
Conferences, conventions and meetingsLn 19$34K$34K
Depreciation, depletion and amortizationLn 22$248K$215K$33K
InsuranceLn 23$265K$265K
Other expenses (24a–d)Ln 24$1.1M$971K$147K
All other expensesLn 24e$95K$63K$31K
Total functional expensesLn 25$9.6M$7.3M$2.3M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
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 Viewing $14.0M$9.6M$4.4M$18.4M 990 PDF
FY2020 $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 FY2021 990 (6 parts)
Part I · Summary $14,001,464 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $871,766$4,067,594
I-9 Program service revenuePrior year $9,410,658$8,985,099
I-10 Investment incomePrior year $1,047,653$572,726
I-11 Other revenuePrior year $354,450$376,045
I-12 Total revenuePrior year $11,684,527$14,001,464
I-13 Grants and similar amounts paidPrior year $148,571$129,774
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $9,194,619$6,887,447
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $2,414,800$2,629,544
I-18 Total expensesPrior year $11,757,990$9,646,765
I-19 Revenue less expensesPrior year −$73,463$4,354,699
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 $14,001,464 across 11 lines filed
VIII-1e Government grants$2,768,275
VIII-1f All other contributions, gifts and grants$1,299,319
VIII-1g Noncash contributions (included above)$7,659
VIII-1h Total contributions, gifts and grants$4,067,594
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $8,985,099$8,985,099
VIII-3 Investment incomeExcluded from tax $315,522$315,522
VIII-6 Net rental income or lossRelated to mission $30,212$30,212
VIII-7 Net gain or loss on sales of assetsExcluded from tax $257,204$257,204
VIII-8 Net income from fundraising eventsExcluded from tax $11,991$11,991
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $333,842$333,842
VIII-12 Total revenueRelated to mission $9,349,153 · Unrelated business $0 · Excluded from tax $584,717$14,001,464
Part IX · Statement of functional expenses $9,646,765 across 18 lines filed
IX-2 Grants to domestic individualsPrograms $129,774$129,774
IX-5 Pay of current officers, directors and key staffManagement $358,038$358,038
IX-7 Other salaries and wagesPrograms $4,566,913 · Management $926,827$5,493,740
IX-9 Other employee benefitsPrograms $517,274 · Management $82,555$599,829
IX-10 Payroll taxesPrograms $341,287 · Management $94,553$435,840
IX-11b Legal feesManagement $7,623$7,623
IX-11c Accounting feesManagement $32,450$32,450
IX-11g Other fees for servicesManagement $65,907$65,907
IX-12 Advertising and promotionManagement $99,313$99,313
IX-13 Office expensesPrograms $29,915 · Management $25,186$55,101
IX-14 Information technologyManagement $43,060$43,060
IX-16 OccupancyPrograms $494,304 · Management $62,459$556,763
IX-17 TravelManagement $9,779$9,779
IX-19 Conferences, conventions and meetingsManagement $33,990$33,990
IX-22 Depreciation, depletion and amortizationPrograms $214,684 · Management $33,352$248,036
IX-23 InsuranceManagement $264,945$264,945
IX-24 Other expenses (24a–d)Programs $970,687 · Management $147,082$1,117,769
IX-24e All other expensesPrograms $63,464 · Management $31,344$94,808
IX-25 Total functional expensesPrograms $7,328,302 · Management $2,318,463 · Fundraising $0$9,646,765
Part X · Balance sheet $20,169,763 assets, 13 lines filed
Asset lines not itemized here account for $853,849; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $1,632,927$882,904
X-4 Accounts receivableStart of year $220,899$400,680
X-9 Prepaid expenses and deferred chargesStart of year $322,325$233,533
X-10c Land, buildings and equipment, netStart of year $1,117,554$871,942
X-11 Publicly traded securitiesStart of year $11,273,722$16,917,622
X-15 Other assetsStart of year $9,233$9,233
X-16 Total assetsStart of year $15,482,379$20,169,763
X-17 Accounts payable and accrued expensesStart of year $619,556$1,112,493
X-19 Deferred revenueStart of year $526,021$660,737
X-26 Total liabilitiesStart of year $2,810,652$1,773,230
X-27 Net assets without donor restrictionsStart of year $12,671,727$18,396,533
X-32 Total net assets or fund balancesStart of year $12,671,727$18,396,533
X-33 Total liabilities and net assetsStart of year $15,482,379$20,169,763
Part XI · Reconciliation of net assets $18,396,533 net assets at year end
XI-1 Total revenue$14,001,464
XI-2 Total expenses$9,646,765
XI-3 Revenue less expenses$4,354,699
XI-4 Net assets at start of year$12,671,727
XI-5 Net unrealized gains (losses) on investments$1,828,408
XI-8 Prior period adjustments−$458,301
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$18,396,533

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

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