Association for Play Therapy INC FY2023 filing

Not tax-deductible

Clovis, CA501(c)(6)Since 1994EIN 77-0259621Revenue $2.1M in FY2023

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.

40¢ of each $1 spent went to programs.
$382K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · 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
40%
of spending
Concern: 40% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$382K
to officers and key staff · 19% of spending
Fine: pay to officers and key staff is 19% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 5.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$452
0.01% of total assets
Looks good: liabilities are 0% 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
$2.1M
+13% vs prior year
Spent
$2.0M
To programs
40%
Net assets
$3.3M
By yearFY2021–FY2026
Revenue
$2.1M
FY2023▲ +13%
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
$2.0M
FY2023▲ +15%
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
$3.3M
FY2023▼ -7%
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 FY2023 Form 990 (year ending March 2023) · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 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

40 cents of each dollar spent went to programs.

Program services 40% · $790K Management & general 60% · $1.2M

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; $382K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
President & CEO
$243,183Pt VII · Sec A
Vice Pres & COO
$138,317Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Chairman
$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 · FY2022
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 FY2023 990, line by line.

1The main four
Money inPt VIII
$2.1M
Ln 12
Fees for servicesLn 2g$1.9M
Investment incomeLn 3$148K
Money outPt IX
$2.0M
Ln 25
Programscol B$790K
Managementcol C$1.2M
Owns and owesPt X
$3.3M
net assets · Ln 32
Cash and savingsLn 1–2$904K
Total assetsLn 16$3.3M
LiabilitiesLn 26$452
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$1.9M
Investment incomeLn 3$148K
Gains on assetsLn 7$0
Total revenueLn 12$2.1M
Assets in detailPt X, end of year
CashLn 1$0
SavingsLn 2$904K
Cash and savings togetherLn 1–2$904K
InvestmentsLn 11–13$2.4M
Land, buildings, equipmentLn 10c$9K
Other assetsLn 15$0
Total assetsLn 16$3.3M
LiabilitiesLn 26$452
Net assetsLn 32$3.3M
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 FY23End FY23
Cash and savingsLn 1–2$966K$904K
InvestmentsLn 11–13$2.6M$2.4M
Land, buildings, equipmentLn 10c$13K$9K
Total assetsLn 16$3.6M$3.3M
LiabilitiesLn 26$23K$452
Net assetsLn 32$3.5M$3.3M
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$382K$382K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$307K$154K$154K
Pension plan contributionsLn 8$34K$17K$17K
Other employee benefitsLn 9$65K$32K$32K
Payroll taxesLn 10$54K$27K$27K
Management feesLn 11a$0
Legal feesLn 11b$107K$54K$54K
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$11K$6K$6K
Advertising and promotionLn 12$58K$29K$29K
Office expensesLn 13$11K$6K$6K
Information technologyLn 14$33K$16K$16K
RoyaltiesLn 15$0
OccupancyLn 16$44K$22K$22K
TravelLn 17$64K$32K$32K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$376K$188K$188K
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$5K$2K$2K
InsuranceLn 23$49K$25K$25K
Other expenses (24a–d)Ln 24$311K$155K$155K
All other expensesLn 24e$53K$24K$29K
Total functional expensesLn 25$2.0M$790K$1.2M$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 Viewing $2.1M$2.0M$89K$3.3M 990 PDF
FY2022 $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 FY2023 990 (6 parts)
Part I · Summary $2,055,154 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $1,576,775$1,909,500
I-10 Investment incomePrior year $235,542$148,469
I-11 Other revenuePrior year $3,468−$2,815
I-12 Total revenuePrior year $1,815,785$2,055,154
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $799,577$840,732
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $917,467$1,125,676
I-18 Total expensesPrior year $1,717,044$1,966,408
I-19 Revenue less expensesPrior year $98,741$88,746
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 $2,055,154 across 9 lines filed
Lines not itemized here account for $59,909 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 $1,824,011 · Unrelated business $19,275$1,843,286
VIII-3 Investment incomeExcluded from tax $148,469$148,469
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 $3,490$3,490
VIII-12 Total revenueRelated to mission $1,874,340 · Unrelated business $28,855 · Excluded from tax $151,959$2,055,154
Part IX · Statement of functional expenses $1,966,408 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 $381,500$381,500
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $153,736 · Management $153,735$307,471
IX-8 Pension plan contributionsPrograms $16,810 · Management $16,809$33,619
IX-9 Other employee benefitsPrograms $32,257 · Management $32,256$64,513
IX-10 Payroll taxesPrograms $26,815 · Management $26,814$53,629
IX-11a Management fees$0
IX-11b Legal feesPrograms $53,744 · Management $53,744$107,488
IX-11c Accounting feesPrograms $2,138 · Management $2,137$4,275
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $5,614 · Management $5,614$11,228
IX-12 Advertising and promotionPrograms $28,814 · Management $28,813$57,627
IX-13 Office expensesPrograms $5,614 · Management $5,613$11,227
IX-14 Information technologyPrograms $16,419 · Management $16,419$32,838
IX-15 Royalties$0
IX-16 OccupancyPrograms $21,820 · Management $21,819$43,639
IX-17 TravelPrograms $31,790 · Management $31,789$63,579
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $188,082 · Management $188,082$376,164
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $2,342 · Management $2,341$4,683
IX-23 InsurancePrograms $24,665 · Management $24,665$49,330
IX-24 Other expenses (24a–d)Programs $155,484 · Management $155,483$310,967
IX-24e All other expensesPrograms $23,799 · Management $28,832$52,631
IX-25 Total functional expensesPrograms $789,943 · Management $1,176,465 · Fundraising $0$1,966,408
Part X · Balance sheet $3,292,552 assets, 17 lines filed
X-1 Cash, non-interest-bearing$0
X-2 Savings and temporary cash investmentsStart of year $966,450$903,640
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or useStart of year $12,110$14,169
X-9 Prepaid expenses and deferred chargesStart of year $850$955
X-10c Land, buildings and equipment, netStart of year $13,473$8,790
X-11 Publicly traded securitiesStart of year $2,562,388$2,364,998
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 $3,555,271$3,292,552
X-25 Other liabilitiesStart of year $23,266$452
X-26 Total liabilitiesStart of year $23,266$452
X-32 Total net assets or fund balancesStart of year $3,532,005$3,292,100
X-33 Total liabilities and net assetsStart of year $3,555,271$3,292,552
Part XI · Reconciliation of net assets $3,292,100 net assets at year end
XI-1 Total revenue$2,055,154
XI-2 Total expenses$1,966,408
XI-3 Revenue less expenses$88,746
XI-4 Net assets at start of year$3,532,005
XI-5 Net unrealized gains (losses) on investments−$328,651
XI-10 Net assets at end of year$3,292,100

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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