Play Frontier EIN 83-1439158

Play Frontier

EIN  83-1439158 Public charity (501(c)(3)) Carson, WA
Form 990 (PDF) Compare with another nonprofit →
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Size
$100K–1M
What they do
Provides nature-based play and childcare for young children.
Leadership
Stephen Gray · Board Treasurer
Money in and out
$456K revenue, $438K expenses
Bottom line
100% program efficiency

Provides nature-based play and childcare for young children. For fiscal year 2024 it reported $456K in revenue, $438K in expenses, and $1.1M in net assets.Pt I

Where the money goes · FY2024
Total revenue
$456K
Pt VIII · Ln 12
Total expenses
$438K
Pt IX · Ln 25
Net assets
$1.1M
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $18K
Where spending went · Part IX cols B–D
Program services $1.00
Program efficiency
100%
of spending reaches programs0% vs prior filing year
Operating runway
1.3mo
months of highly liquid reserves at operating expense rate▲ +86% vs prior filing year
Surplus margin
+4%
revenue over expenses, this year▼ -95% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$456K
FY2024▼ -71%
Expenses
$438K
FY2024▼ -4%
Total assets
$1.1M
FY2024▼ -1%
Total liabilities
$36K
FY2024▼ -41%
Total revenue
$456K
Pt VIII · Ln 12
Total expenses
$438K
Pt IX · Ln 25
Net assets
$1.1M
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$18K
Total assetsPt X · Ln 16$1.1M
Program-expense ratioPt IX · col B100%
Voting members of governing bodyPt I · Ln 35
Independent voting membersPt I · Ln 45
Mission & Programs · Part III

Where the work happens

1 program service account for $438K of program spending, described in the organization's own filed words · FY2024.
01

Provide childcare and learning for 38 students

$438Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CPlay Frontier
EINHdr · item D83-1439158
Principal addressHdr · item CCarson, WA
WebsiteHdr · item Jwww.playfrontier.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MWA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFEducation (B21)
Ruling yearIRS BMFSep 2020

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a5
Independent voting membersPt VI · Ln 1b5
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13No
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
Board Treasurer
$0Pt VII · Sec A
Board Secretary
$0Pt VII · Sec A
Board President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director of Operations
$0Pt VII · Sec A
Executive Director
$0Pt VII · Sec A

Tiffany Pearsall’s $64K as Director of Operations is at the 56th percentile of top reported officer pay among 1616 $100K–1M education 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 · 6 named individuals · Part VII

NameFY2023FY2022FY2021FY2020
Tiffany Pearsall$63,743$36,000
Buddha Brown$50,700
Tiffany Pearsall$50,700$27,393
Sofira Urrutia-Lopez$46,210
Buddha Brown$38,727
Kerryn Comstock$11,463

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
Program service revenue$410K · 90%
Contributions & grants$46K · 10%
Program service revenue90%$410K
Contributions & grants10%$46K
Investment income$2
— government grantsLn 1e$1K
Total revenueLn 12$456K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $1.00
Program services100%$438K
Total functional expensesLn 25$438K

Balance Sheet

Part X · end of year
CashLn 1$48K
Total assetsLn 16$1.1M
Total liabilitiesLn 26$36K
Total net assetsLn 32$1.1M
Months of cash on handcomputed1.3

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $48K · Operating expenses/yr $438K
1.3 months
Where the money goes
Program services
Program services $438K · Total expenses $438K
100%
Management & General
Management & general $0 · Total expenses $438K
0%
Fundraising
Fundraising $0 · Total expenses $438K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $107K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $46K · Total revenue $456K
10%
Government reliance
Government grants $1K · Total revenue $456K
0%
Earned-income share
Program service revenue $410K · Total revenue $456K
90%
Investment reliance
Investment income $2 · Total revenue $456K
0%
Program self-sufficiency
Program service revenue $410K · Total expenses $438K
93%
Growth & trend
Revenue growth (YoY)
This year $456K · Prior year $1.6M
-71%
Revenue CAGR
FY2020 $147K · FY2024 $456K
+33%
Net-asset trend (YoY)
End of year $1.1M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $456K · Expenses $438K
+4%
Liabilities-to-Assets
Total liabilities — · Total assets $1.1M
Net-asset ratio
Net assets $1.1M · Total assets $1.1M
97%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $1.1M
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Stephen Gray · Reported title BOARD TREASURER · Highest reported compensation $0 · Total expenses $438K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $327K · Total expenses $438K
75%
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 100%
Overhead ratio 0%
Fundraising cost ratio 0%
Revenue growth -71%
Legal fee ratio 0%
Accounting fee ratio 2%

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 · FY2024
Total grants receivedfrom 2 funders$25K

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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
FY2024 (Latest)$456K revenue · viewing · ⤓ 990 PDF
FY2023$1.6M revenue · ⤓ 990 PDF
FY2022$367K revenue · ⤓ 990 PDF
FY2021$354K revenue · ⤓ 990 PDF
FY2020$147K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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