Can Play EIN 46-1443733

Can Play

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Offers adaptive sports for children and adults with disabilities, illness, or challenges to play at full speed. For fiscal year 2025 it reported $461K in revenue, $512K in expenses, and $479K in net assets.Pt I

Founded
2012
Type
Public charity (501(c)(3)) · Recreation & Sports
Location
West Des Moines, IA
Website
www.can-play.org
Filings
6 on file (2020–2025)
Revenue
$461KFY2025
Expenses
$512K
Net assets
$479K
People
13
Filings
6
Updates
0
More identity details & actions ⌄
EIN  46-1443733 Public charity (501(c)(3)) West Des Moines, IA Founded 2012
Form 990 (PDF)
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Size
$100K–1M
What they do
Offers adaptive sports for children and adults with disabilities, illness, or challenges to play at full speed.
Leadership
Melissa Clarke-Wharff · Co-Founder · $84K
Money in and out
$461K revenue, $512K expenses
Bottom line
72% program efficiency
Where the money goes · FY2025
Total revenue
$461K
Pt VIII · Ln 12
Total expenses
$512K
Pt IX · Ln 25
Net assets
$479K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$51K
Where spending went · Part IX cols B–D
Program services $0.72 Management & general $0.19 Fundraising $0.09
Program efficiency
72%
of spending reaches programs▼ -8% vs prior filing year
Operating runway
10.7mo
months of highly liquid reserves at operating expense rate▼ -3% vs prior filing year
Surplus margin
-11%
revenue over expenses, this year▲ +70% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$461K
FY2025▼ -11%
Expenses
$512K
FY2025▼ -28%
Total assets
$479K
FY2025▼ -29%
Total liabilities
$0
FY2025▼ -100%
Total revenue
$461K
Pt VIII · Ln 12
Total expenses
$512K
Pt IX · Ln 25
Net assets
$479K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$51K
Total assetsPt X · Ln 16$479K
Program-expense ratioPt IX · col B72%
Voting members of governing bodyPt I · Ln 39
Independent voting membersPt I · Ln 49
Mission & Programs · Part III

Where the work happens

1 program service account for $370K of program spending, described in the organization's own filed words · FY2025.
01

Can play provides opportunities for play to thousands of children and adults each year through our adapted and no-cost programming. Our programs are built with a goal of showing our participants, their families, our communities and the world that no matter your limitations, everybody can play.

$370Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CCan Play
EINHdr · item D46-1443733
Principal addressHdr · item CWest Des Moines, IA
WebsiteHdr · item Jwww.can-play.org
Year of formationHdr · item L2012
State of legal domicileHdr · item MIA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFRecreation & Sports (N60)
Ruling yearIRS BMFFeb 2013

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a9
Independent voting membersPt VI · Ln 1b9
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
$83,500Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Past Chair
$0Pt VII · Sec A
$0Pt VII · Sec A

Melissa Clarke-Wharff’s $84K as Co-Founder is at the 87th percentile of top reported officer pay among 1018 $100K–1M 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 · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Melissa Clarke-Wharff$83,500$79,000$79,000$80,000$74,000$68,496
Dylan Declerck Left Dec 2024$69,257
Dylan Declerck$67,258$67,582$63,239

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
Contributions & grants$186K · 40%
Program service revenue$144K · 31%
Other revenue$109K · 24%
Investment income$22K · 5%
Contributions & grants40%$186K
Program service revenue31%$144K
Other revenue24%$109K
Investment income5%$22K
Total revenueLn 12$461K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.72 Management & general $0.19 Fundraising $0.09
Program services72%$370K
Management & general19%$96K
Fundraising9%$45K
Total functional expensesLn 25$512K

Balance Sheet

Part X · end of year
CashLn 1$456K
Total assetsLn 16$479K
Total liabilitiesLn 26$0
Total net assetsLn 32$479K
Months of cash on handcomputed10.7

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $456K · Operating expenses/yr $512K
10.7 months
Where the money goes
Program services
Program services $370K · Total expenses $512K
72%
Management & General
Management & general $96K · Total expenses $512K
19%
Fundraising
Fundraising $45K · Total expenses $512K
9%
Cost to raise $1
Fundraising expense (3-yr avg) $52K · Solicited contributions (3-yr avg) $289K
$0.18 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $186K · Total revenue $461K
40%
Government reliance
Government grants — · Total revenue $461K
Earned-income share
Program service revenue $144K · Total revenue $461K
31%
Investment reliance
Investment income $22K · Total revenue $461K
+5%
Program self-sufficiency
Program service revenue $144K · Total expenses $512K
28%
Growth & trend
Revenue growth (YoY)
This year $461K · Prior year $519K
-11%
Revenue CAGR
FY2020 $598K · FY2025 $461K
-5%
Net-asset trend (YoY)
End of year $479K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $461K · Expenses $512K
-11%
Liabilities-to-Assets
Total liabilities — · Total assets $479K
Net-asset ratio
Net assets $479K · Total assets $479K
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $479K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Melissa Clarke-Wharff · Reported title CO-FOUNDER · Highest reported compensation $84K · Total expenses $512K
16%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $323K · Total expenses $512K
63%
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 72%
Overhead ratio 19%
Fundraising cost ratio 24%
Revenue growth -11%

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 · FY2025
Total grants receivedfrom 2 funders$15K

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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
FY2025 (Latest)$461K revenue · viewing · ⤓ 990 PDF
FY2024$519K revenue · ⤓ 990 PDF
FY2023$671K revenue · ⤓ 990 PDF
FY2022$655K revenue · ⤓ 990 PDF
FY2021$526K revenue · ⤓ 990 PDF
FY2020$598K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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