Columbia Play Project FY2022 filing

Tax-deductible

Vancouver, WA501(c)(3)EducationEIN 85-3637110Revenue $248K in FY2022

On file with the IRScolumbiaplayproject.orgPo Box 5797, 98668-5797 · Vancouver, WATax-exempt since Apr 2021Publicly supported charity — 170(b)(1)(A)(vi)

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To provide inclusive spaces and programs for the young and young-at-heart to have shared Play experiences that inspire them to discover their passions.

501(c)(3) charity; gifts are tax-deductible.
55¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2022 · 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 4
filings with a surplus
Average surplus $35K a year · 11% of revenue · last 4 filings
Worth a look: a surplus in 2 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
55%
of spending
Worth a look: 55% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Cash reserves
4 mo
of spending, in cash
Looks good: 3.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $35K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$29K
26% of total assets
Looks good: liabilities are 26% of assets; 50% or less.
Pt X · Ln 26
Independent board members
15
of 15 voting members
Looks good: 15 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$248K
+219% vs prior year
Spent
$152K
To programs
55%
Net assets
$81K
By yearFY2021–FY2025
Revenue
$248K
FY2022▲ +219%
Tap a bar for its year
Revenue by fiscal year
FY2021$78K
FY2022$248K
FY2023$109K
FY2024$532K
FY2025$357K
Expenses
$152K
FY2022
Tap a bar for its year
Expenses by fiscal year
FY2021Not on file
FY2022$152K
FY2023$116K
FY2024$413K
FY2025$423K
Net assets
$81K
FY2022▲ +665%
Tap a bar for its year
Net assets by fiscal year
FY2021−$14K
FY2022$81K
FY2023$74K
FY2024$193K
FY2025$128K

From the FY2022 Form 990 · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 2021.

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

Where the money goes

55 cents of each dollar spent went to programs.

Program services 55% · $84K Management & general 11% · $16K Fundraising 34% · $52K

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

15 people listed on the 990.

Part VII, Section A · reportable compensation
Vice Chair
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Board Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Catherine Diaz’s $28K as Executive Director is at the 20th percentile of top reported officer pay among 1613 $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.

See Columbia Play Project executive salaries →

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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 15aNo

Programs and updates

Offers inclusive spaces and programs for shared play, inspiring discovery of passions.

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Provided by the organization

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1 program · $84K · in their own filed words · FY2022
01

Columbia Play Project provided 3 program services and events including the Mobile Children's Museum and Wiggles and Giggles (an educational entertainment series) and Bricktastic!. In 2022, CPP's 25 events attracted and served approximately 12,000 individuals.

$84Kprogram 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 · FY2024
Iq Credit UnionFY2024$10K
Total grants receivedfrom 3 funders$35K
See all 3 funders →

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$248K
Ln 12
Gifts and grantsLn 1h$247K
Fees for servicesLn 2g$225
Investment incomeLn 3$19
Money outPt IX
$152K
Ln 25
Programscol B$84K
Managementcol C$16K
Fundraisingcol D$52K
Owns and owesPt X
$81K
net assets · Ln 32
Cash and savingsLn 1–2$44K
Total assetsLn 16$110K
LiabilitiesLn 26$29K
PeoplePt VI, VII
15
listed · VII A
PaidVII A0
Voting boardVI 1a15
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$247K
Government grantsLn 1e$0
Noncash giftsLn 1g$1K
Fundraising eventsLn 1c$1K
Fees for servicesLn 2g$225
Investment incomeLn 3$19
Total revenueLn 12$248K
Assets in detailPt X, end of year
CashLn 1$44K
Cash and savings togetherLn 1–2$44K
Land, buildings, equipmentLn 10c$58K
Total assetsLn 16$110K
LiabilitiesLn 26$29K
Net assetsLn 32$81K
OperationsPt I, VI
EmployeesI 58
VolunteersI 640
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$26K$44K
Land, buildings, equipmentLn 10c$58K
Total assetsLn 16$26K$110K
LiabilitiesLn 26$41K$29K
Net assetsLn 32−$14K$81K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$3K$3K
Other fees for servicesLn 11g$72K$29K$43K
Advertising and promotionLn 12$9K$6K$3K$360
Office expensesLn 13$3K$428$2K$217
Information technologyLn 14$11K$3K$893$8K
OccupancyLn 16$13K$12K$968
Conferences, conventions and meetingsLn 19$567$427$40$100
Depreciation, depletion and amortizationLn 22$7K$7K
InsuranceLn 23$5K$5K
Other expenses (24a–d)Ln 24$25K$24K$363$692
All other expensesLn 24e$3K$2K$583
Total functional expensesLn 25$152K$84K$16K$52K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $357K$423K−$65K$128K 990 PDF
FY2024 $532K$413K$119K$193K 990 PDF
FY2023 $109K$116K−$7K$74K 990 PDF
FY2022 Viewing $248K$152K$96K$81K 990 PDF
FY2021 $78K−$14K 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 $247,608 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $77,550$247,364
I-9 Program service revenue$225
I-10 Investment incomePrior year $2$19
I-11 Other revenue$0
I-12 Total revenuePrior year $77,552$247,608
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising feesPrior year $56,846$0
I-17 Other expensesPrior year $50,770$151,874
I-18 Total expensesPrior year $107,616$151,874
I-19 Revenue less expensesPrior year −$30,064$95,734
Part VI · Governance 15 of 15 board members independent, 4 to look at
VI-1a Voting members of the governing body15
VI-1b Independent voting members15
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $247,608 across 11 lines filed
Lines not itemized here account for $225 of total revenue; see the IRS return.
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$1,270
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$246,094
VIII-1g Noncash contributions (included above)$1,450
VIII-1h Total contributions, gifts and grants$247,364
VIII-3 Investment incomeRelated to mission $19 · Unrelated business $0 · Excluded from tax $0$19
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $244 · Unrelated business $0 · Excluded from tax $0$247,608
Part IX · Statement of functional expenses $151,874 across 11 lines filed
IX-11c Accounting feesManagement $2,888$2,888
IX-11g Other fees for servicesPrograms $28,825 · Fundraising $42,675$71,500
IX-12 Advertising and promotionPrograms $6,265 · Management $2,615 · Fundraising $360$9,240
IX-13 Office expensesPrograms $428 · Management $2,418 · Fundraising $217$3,063
IX-14 Information technologyPrograms $2,750 · Management $893 · Fundraising $7,696$11,339
IX-16 OccupancyPrograms $12,460 · Management $968$13,428
IX-19 Conferences, conventions and meetingsPrograms $427 · Management $40 · Fundraising $100$567
IX-22 Depreciation, depletion and amortizationPrograms $6,550$6,550
IX-23 InsuranceManagement $5,332$5,332
IX-24 Other expenses (24a–d)Programs $23,855 · Management $363 · Fundraising $692$24,910
IX-24e All other expensesPrograms $2,474 · Management $583$3,057
IX-25 Total functional expensesPrograms $84,034 · Management $16,100 · Fundraising $51,740$151,874
Part X · Balance sheet $110,439 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $26,498$44,368
X-9 Prepaid expenses and deferred charges$8,415
X-10c Land, buildings and equipment, net$57,656
X-16 Total assetsStart of year $26,498$110,439
X-17 Accounts payable and accrued expensesStart of year $40,896$29,103
X-26 Total liabilitiesStart of year $40,896$29,103
X-27 Net assets without donor restrictionsStart of year −$14,398$50,283
X-28 Net assets with donor restrictionsStart of year $0$31,053
X-32 Total net assets or fund balancesStart of year −$14,398$81,336
X-33 Total liabilities and net assetsStart of year $26,498$110,439
Part XI · Reconciliation of net assets $81,336 net assets at year end
XI-1 Total revenue$247,608
XI-2 Total expenses$151,874
XI-3 Revenue less expenses$95,734
XI-4 Net assets at start of year−$14,398
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$81,336

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

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