Play Centers INC FY2024 filing

Tax-deductible

Parkville, MD501(c)(3)Human ServicesEIN 52-1259566Revenue $5.4M in FY2024

On file with the IRSplaycenters.org2414 E Joppa Rd, 21234-2922 · Parkville, MDTax-exempt since Mar 1983School — 170(b)(1)(A)(ii)

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Child day care-serving infants, pre-schooler, kindergarten,before and after school programs and children with special needs ( approx. 2000 children)

501(c)(3) charity; gifts are tax-deductible.
82¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2024 · 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
2 of 5
filings with a surplus
Average deficit $28K a year · under 1% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
82%
of spending
Looks good: 82% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
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 · $56K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1.3M
56% of total assets
Fine: liabilities are 56% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
3
of 3 voting members
Looks good: 3 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$5.4M
-9% vs prior year
Spent
$5.8M
To programs
82%
Net assets
$1.0M
By yearFY2021–FY2025
Revenue
$5.4M
FY2024▼ -9%
Tap a bar for its year
Revenue by fiscal year
FY2021$2.7M
FY2022$5.5M
FY2023$6.0M
FY2024$5.4M
FY2025$5.5M
Expenses
$5.8M
FY2024▲ +7%
Tap a bar for its year
Expenses by fiscal year
FY2021$3.5M
FY2022$4.8M
FY2023$5.4M
FY2024$5.8M
FY2025$5.8M
Net assets
$1.0M
FY2024▼ -28%
Tap a bar for its year
Net assets by fiscal year
FY2021$176K
FY2022$855K
FY2023$1.4M
FY2024$1.0M
FY2025$790K

From the FY2024 Form 990 (year ending June 2024) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 1983.

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

Where the money goes

82 cents of each dollar spent went to programs.

Program services 82% · $4.8M Management & general 18% · $1.0M

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

3 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
President
$0Pt VII · Sec A

Diana Mellott’s $143K as President is at the 69th percentile of top reported officer pay among 3869 $1–10M 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 · 2 named individuals · Part VII

NameFY2025FY2023FY2022FY2021
Diana Mellott$142,750$145,006$144,951$131,774
Mona Criswell——$120,000$120,000

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 childcare for infants, preschoolers, and school-aged children, including those with special needs.

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Provided by the organization

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1 program · $4.8M · in their own filed words · FY2023
01

Child Day Care

Serving infants, pre-school and kindergarten children before and after school programs and children with special needs. (approx. 2000 children)

$4.8Mprogram 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 · FY2020
Total grants receivedfrom 1 funder$56K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$5.4M
Ln 12
Fees for servicesLn 2g$5.3M
Investment incomeLn 3$72K
Gifts and grantsLn 1h$58K
Money outPt IX
$5.8M
Ln 25
Programscol B$4.8M
Managementcol C$1.0M
Owns and owesPt X
$1.0M
net assets · Ln 32
Cash and savingsLn 1–2$2.2M
Total assetsLn 16$2.3M
LiabilitiesLn 26$1.3M
PeoplePt VI, VII
3
listed · VII A
PaidVII A0
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$58K
Government grantsLn 1e$58K
Fees for servicesLn 2g$5.3M
Investment incomeLn 3$72K
Total revenueLn 12$5.4M
Assets in detailPt X, end of year
CashLn 1$1.7M
SavingsLn 2$460K
Cash and savings togetherLn 1–2$2.2M
Land, buildings, equipmentLn 10c$35K
Other assetsLn 15$61K
Total assetsLn 16$2.3M
LiabilitiesLn 26$1.3M
Net assetsLn 32$1.0M
OperationsPt I, VI
EmployeesI 5117
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$2.6M$2.2M
Land, buildings, equipmentLn 10c$45K$35K
Total assetsLn 16$2.8M$2.3M
LiabilitiesLn 26$1.3M$1.3M
Net assetsLn 32$1.4M$1.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$4.1M$3.4M$730K
Pension plan contributionsLn 8$22K$22K
Payroll taxesLn 10$383K$383K
Accounting feesLn 11c$25K$25K
Advertising and promotionLn 12$23K$23K
Office expensesLn 13$37K$37K
OccupancyLn 16$413K$413K
Depreciation, depletion and amortizationLn 22$9K$9K
InsuranceLn 23$127K$127K
Other expenses (24a–d)Ln 24$353K$267K$86K
All other expensesLn 24e$324K$223K$101K
Total functional expensesLn 25$5.8M$4.8M$1.0M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $5.5M$5.8M−$246K$790K 990 PDF
FY2024 Viewing $5.4M$5.8M−$394K$1.0M 990 PDF
FY2023 $6.0M$5.4M$531K$1.4M 990 PDF
FY2022 $5.5M$4.8M$730K$855K 990 PDF
FY2021 $2.7M$3.5M−$759K$176K 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 FY2024 990 (6 parts)
Part I · Summary $5,402,244 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $530,585$58,192
I-9 Program service revenuePrior year $5,388,726$5,272,324
I-10 Investment incomePrior year $42,539$71,728
I-11 Other revenuePrior year $1,066$0
I-12 Total revenuePrior year $5,962,916$5,402,244
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $4,067,064$4,485,771
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,365,132$1,310,466
I-18 Total expensesPrior year $5,432,196$5,796,237
I-19 Revenue less expensesPrior year $530,720−$393,993
Part VI · Governance 3 of 3 board members independent, 2 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members3
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $5,402,244 across 5 lines filed
VIII-1e Government grants$58,192
VIII-1h Total contributions, gifts and grants$58,192
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $5,272,324$5,272,324
VIII-3 Investment incomeRelated to mission $71,728$71,728
VIII-12 Total revenueRelated to mission $5,344,052$5,402,244
Part IX · Statement of functional expenses $5,796,237 across 11 lines filed
IX-7 Other salaries and wagesPrograms $3,350,538 · Management $729,522$4,080,060
IX-8 Pension plan contributionsManagement $22,500$22,500
IX-10 Payroll taxesPrograms $383,211$383,211
IX-11c Accounting feesManagement $25,167$25,167
IX-12 Advertising and promotionManagement $22,845$22,845
IX-13 Office expensesManagement $36,624$36,624
IX-16 OccupancyPrograms $412,566$412,566
IX-22 Depreciation, depletion and amortizationPrograms $9,400$9,400
IX-23 InsurancePrograms $127,088$127,088
IX-24 Other expenses (24a–d)Programs $267,096 · Management $85,656$352,752
IX-24e All other expensesPrograms $222,614 · Management $101,410$324,024
IX-25 Total functional expensesPrograms $4,772,513 · Management $1,023,724 · Fundraising $0$5,796,237
Part X · Balance sheet $2,340,352 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $2,201,174$1,726,215
X-2 Savings and temporary cash investmentsStart of year $388,108$459,698
X-4 Accounts receivableStart of year $58,213$58,213
X-10c Land, buildings and equipment, netStart of year $44,650$35,250
X-15 Other assetsStart of year $60,975$60,976
X-16 Total assetsStart of year $2,753,120$2,340,352
X-17 Accounts payable and accrued expensesStart of year $48,017$25,831
X-25 Other liabilitiesStart of year $1,275,874$1,279,285
X-26 Total liabilitiesStart of year $1,323,891$1,305,116
X-27 Net assets without donor restrictionsStart of year $1,429,229$1,035,236
X-32 Total net assets or fund balancesStart of year $1,429,229$1,035,236
X-33 Total liabilities and net assetsStart of year $2,753,120$2,340,352
Part XI · Reconciliation of net assets $1,035,236 net assets at year end
XI-1 Total revenue$5,402,244
XI-2 Total expenses$5,796,237
XI-3 Revenue less expenses−$393,993
XI-4 Net assets at start of year$1,429,229
XI-10 Net assets at end of year$1,035,236

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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