Association for Play Therapy INC FY2022 filing

Not tax-deductible

Clovis, CA501(c)(6)Since 1994EIN 77-0259621Revenue $1.8M in FY2022

On file with the IRSa4pt.org401 Clovis Ave Ste 107, 93612-1181 · Clovis, CATax-exempt since May 1991

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To advance a mental health modality called Play Therapy and serve the clinical and professional interests of those engaged in IT.

42¢ of each $1 spent went to programs.
$341K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

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FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
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
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2026
latest Form 990
Looks good: the latest return is for FY2026, this tax year; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
6 of 6
filings with a surplus
Average surplus $195K a year · 9% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
42%
of spending
Concern: 42% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$341K
to officers and key staff · 20% of spending
Fine: pay to officers and key staff is 20% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
7 mo
of spending, in cash
Looks good: 6.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$23K
0.7% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.8M
+29% vs prior year
Spent
$1.7M
To programs
42%
Net assets
$3.5M
By yearFY2021–FY2026
Revenue
$1.8M
FY2022▲ +29%
Tap a bar for its year
Revenue by fiscal year
FY2021$1.4M
FY2022$1.8M
FY2023$2.1M
FY2024$2.0M
FY2025$2.4M
FY2026$2.6M
Expenses
$1.7M
FY2022▲ +24%
Tap a bar for its year
Expenses by fiscal year
FY2021$1.4M
FY2022$1.7M
FY2023$2.0M
FY2024$2.0M
FY2025$2.0M
FY2026$2.2M
Net assets
$3.5M
FY2022▼ -4%
Tap a bar for its year
Net assets by fiscal year
FY2021$3.7M
FY2022$3.5M
FY2023$3.3M
FY2024$3.7M
FY2025$4.0M
FY2026$4.5M

From the FY2022 Form 990 (year ending March 2022) · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2026) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2026. IRS ruling in May 1991.

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

Where the money goes

42 cents of each dollar spent went to programs.

Program services 42% · $713K Management & general 58% · $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

11 people listed on the 990; $341K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
President & CEO
$217,390Pt VII · Sec A
Vice Pres & COO
$124,017Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Chair-Elect
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2026FY2025FY2024FY2023FY2022FY2021
Kathryn Lebby$276,020$264,119$250,556$243,183$217,390$196,987
Diane L Leon$173,563$159,375$150,000$138,317$124,017$114,151

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

Promotes play therapy and supports its practitioners' professional needs.

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2 programs · in their own filed words · FY2021
01

Education and Credentials

Magazine published quarterly, professional journal, and annual conference relating to the therapy of childs' play, continuing education, and credentials.

Pt IX · col B
02

Services

Book and video store, peer networking opportunities, and information and promotional materials.

Pt IX · col B

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$1.8M
Ln 12
Fees for servicesLn 2g$1.6M
Investment incomeLn 3$236K
Other incomeLn 4–11$3K
Money outPt IX
$1.7M
Ln 25
Programscol B$713K
Managementcol C$1.0M
Owns and owesPt X
$3.5M
net assets · Ln 32
Cash and savingsLn 1–2$966K
Total assetsLn 16$3.6M
LiabilitiesLn 26$23K
PeoplePt VI, VII
11
listed · VII A
PaidVII A2
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$1.6M
Investment incomeLn 3$236K
Other incomeLn 4–11$3K
Gains on assetsLn 7$0
Total revenueLn 12$1.8M
Assets in detailPt X, end of year
CashLn 1$0
SavingsLn 2$966K
Cash and savings togetherLn 1–2$966K
InvestmentsLn 11–13$2.6M
Land, buildings, equipmentLn 10c$13K
Other assetsLn 15$0
Total assetsLn 16$3.6M
LiabilitiesLn 26$23K
Net assetsLn 32$3.5M
OperationsPt I, VI
EmployeesI 511
Fiscal year endsHeaderMarch
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 FY22End FY22
Cash and savingsLn 1–2$1.2M$966K
InvestmentsLn 11–13$2.4M$2.6M
Land, buildings, equipmentLn 10c$19K$13K
Total assetsLn 16$3.7M$3.6M
LiabilitiesLn 26$17K$23K
Net assetsLn 32$3.7M$3.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$336K$336K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$313K$156K$156K
Pension plan contributionsLn 8$37K$18K$18K
Other employee benefitsLn 9$64K$32K$32K
Payroll taxesLn 10$49K$25K$25K
Management feesLn 11a$0
Legal feesLn 11b$98K$49K$49K
Accounting feesLn 11c$4K$2K$2K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$10K$5K$5K
Advertising and promotionLn 12$33K$16K$16K
Office expensesLn 13$9K$5K$5K
Information technologyLn 14$34K$17K$17K
RoyaltiesLn 15$0
OccupancyLn 16$42K$21K$21K
TravelLn 17$58K$29K$29K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$267K$134K$134K
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$5K$3K$3K
InsuranceLn 23$40K$20K$20K
Other expenses (24a–d)Ln 24$277K$161K$116K
All other expensesLn 24e$38K$19K$19K
Total functional expensesLn 25$1.7M$713K$1.0M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2026 Latest $2.6M$2.2M$446K$4.5M 990 PDF
FY2025 $2.4M$2.0M$439K$4.0M 990 PDF
FY2024 $2.0M$2.0M$70K$3.7M 990 PDF
FY2023 $2.1M$2.0M$89K$3.3M 990 PDF
FY2022 Viewing $1.8M$1.7M$99K$3.5M 990 PDF
FY2021 $1.4M$1.4M$25K$3.7M 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 FY2022 990 (6 parts)
Part I · Summary $1,815,785 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $1,273,216$1,576,775
I-10 Investment incomePrior year $125,943$235,542
I-11 Other revenuePrior year $4,804$3,468
I-12 Total revenuePrior year $1,403,963$1,815,785
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $755,349$799,577
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $624,031$917,467
I-18 Total expensesPrior year $1,379,380$1,717,044
I-19 Revenue less expensesPrior year $24,583$98,741
Part VI · Governance 9 of 9 board members independent, no flags
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
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 $1,815,785 across 9 lines filed
Lines not itemized here account for $101,784 of total revenue; see the IRS return.
VIII-1h Total contributions, gifts and grants$0
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,452,506 · Unrelated business $23,150$1,475,656
VIII-3 Investment incomeExcluded from tax $235,542$235,542
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $2,803$2,803
VIII-12 Total revenueRelated to mission $1,537,387 · Unrelated business $40,053 · Excluded from tax $238,345$1,815,785
Part IX · Statement of functional expenses $1,717,044 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffManagement $336,407$336,407
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $156,332 · Management $156,332$312,664
IX-8 Pension plan contributionsPrograms $18,366 · Management $18,366$36,732
IX-9 Other employee benefitsPrograms $32,147 · Management $32,146$64,293
IX-10 Payroll taxesPrograms $24,741 · Management $24,740$49,481
IX-11a Management fees$0
IX-11b Legal feesPrograms $49,164 · Management $49,163$98,327
IX-11c Accounting feesPrograms $2,105 · Management $2,105$4,210
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $5,167 · Management $5,166$10,333
IX-12 Advertising and promotionPrograms $16,310 · Management $16,310$32,620
IX-13 Office expensesPrograms $4,649 · Management $4,649$9,298
IX-14 Information technologyPrograms $17,201 · Management $17,201$34,402
IX-15 Royalties$0
IX-16 OccupancyPrograms $21,188 · Management $21,188$42,376
IX-17 TravelPrograms $28,908 · Management $28,907$57,815
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $133,590 · Management $133,590$267,180
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $2,636 · Management $2,635$5,271
IX-23 InsurancePrograms $20,233 · Management $20,232$40,465
IX-24 Other expenses (24a–d)Programs $161,129 · Management $115,931$277,060
IX-24e All other expensesPrograms $18,875 · Management $19,235$38,110
IX-25 Total functional expensesPrograms $712,741 · Management $1,004,303 · Fundraising $0$1,717,044
Part X · Balance sheet $3,555,271 assets, 17 lines filed
X-1 Cash, non-interest-bearing$0
X-2 Savings and temporary cash investmentsStart of year $1,237,984$966,450
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or useStart of year $10,142$12,110
X-9 Prepaid expenses and deferred chargesStart of year $16,397$850
X-10c Land, buildings and equipment, netStart of year $18,744$13,473
X-11 Publicly traded securitiesStart of year $2,423,331$2,562,388
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $3,706,598$3,555,271
X-25 Other liabilitiesStart of year $17,314$23,266
X-26 Total liabilitiesStart of year $17,314$23,266
X-32 Total net assets or fund balancesStart of year $3,689,284$3,532,005
X-33 Total liabilities and net assetsStart of year $3,706,598$3,555,271
Part XI · Reconciliation of net assets $3,532,005 net assets at year end
XI-1 Total revenue$1,815,785
XI-2 Total expenses$1,717,044
XI-3 Revenue less expenses$98,741
XI-4 Net assets at start of year$3,689,284
XI-5 Net unrealized gains (losses) on investments−$256,020
XI-10 Net assets at end of year$3,532,005

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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