Liabilities / Assets
88th percentile
Higher debt load relative to assets than 88% of similar nonprofits.
Art Play Inc
EIN 01-0374483 • 501(c)3 • Portland, ME
Profile
Education - help children develop a love of learning through play, cultivate social and emotional development and to build a foundation for independence.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.50x
Liabilities / Revenue
86th percentile
Higher debt load relative to revenue than 86% of similar nonprofits.
Net Margin
34th percentile
Higher net margin than 34% of similar nonprofits.
Top Officer Pay
97th percentile
Higher top officer pay than 97% of similar nonprofits.
Top officer pay equals 40.9% of source-year revenue.
Asset Growth
44th percentile
Faster asset growth than 44% of similar nonprofits.
Revenue Growth
62nd percentile
Faster revenue growth than 62% of similar nonprofits.
Balance Sheet
Assets
Down$47,172
Down $2,709 (-5.4%) from 2024
Liabilities
Up$23,417
Up $6,125 (+35%) from 2024
Net Assets
Down$23,755
Down $8,834 (-27%) from 2024
Revenue
Up$124,019
Up $10,186 (+8.9%) from 2024
Expenses
Up$132,853
Up $4,667 (+3.6%) from 2024
Net Income
Up-$8,834
Up $5,519 (+38%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $47,172
- Liabilities
- $23,417
- Net assets
- $23,755
- Revenue
- $124,019
- Expenses
- $132,853
- Net income
- -$8,834
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jun 1, 2024 to May 31, 2025
- Signed
- Sep 15, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $124,499
Mission and Program Overview
Mission
Education - help children develop a love of learning through play, cultivate social and emotional development and to build a foundation for independence.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| PROVIDED A STRUCTURED EDUCATION TO PRESCHOOL CHILDREN 3 TO 4 YEARS OLD. PROGRAMS RUN MONDAY THROUGH FRIDAY DURING THE SCHOOL YEAR. | $392 | $123,565 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| LAURA DAY | Treasurer/Di | FT | $50,690 | - | $50,690 |
| JENNIFER FINCH | President | - | $0 | - | - |
| LORI BESEMER | Director | - | $0 | - | - |
| COURTNEY ENDRES | Director | - | $0 | - | - |
| CHELSEA RUSSELL | Secretary | - | $0 | - | - |
| EMILY BARRIAULT | Director | - | $0 | - | - |
| MICHELLE RAND | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Art Play Inc
- EIN
- 01-0374483
- Phone
- 2077491494
- Address
- PO BOX 6735, PORTLAND, ME 04103
Signing Officer
- Name
- Laura Day
- Title
- Treasurer/director
- Phone
- 2077491494
- Signed
- 2025-09-15
- Discuss with paid preparer
- Yes
Preparer
- Firm
- SIMENSKY ENGSTROM & ASSOCIATES CPA'S
- Address
- PO BOX 760, SACO, ME 04072
- Preparer
- Aubrey G Engstrom Jr
- Phone
- 2072845943
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses advertising and promotion 333 office 774 information technology 812 conferences/meetings 830 liability 4,059 worker comp 798 event supplies 791 classroom supplies 2,656 medical supplies 503 bank fees 48 membership dues 174 continuing education 1,045 small furn and equip 465 non-investment depreciation 252 total 13,540”
Form 990-ez, Part II, Line 24
“Furn and equip 7,832 7,832 leasehold imps 2,526 2,526 less accumulated depreciation 674 926 total 9,684 9,432”
Form 990-ez, Part II, Line 26
“Payroll liabilities 3,244 11,659 refundable tuition 14,048 11,758”
Form 990-ez, Part III
“Education - help children develop a love of learning through play, cultivate social and emotional development and to build a foundation for independence.”
Raw XML Appendix157 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | KM BOOKKEEPING SERVICES |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2074948549 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 3 MILL POND CIRCLE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | SEBAGO |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | ME |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 04029 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 40197 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 37740 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 21090 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -8834 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 5710 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 49881 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 47172 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 4088 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 392 |
| IRS990EZ/GrossReceiptsAmt | 0 | 124499 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 4 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 32589 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 23755 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 32589 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 23755 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 6359 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 40.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 50690 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | LAURA DAY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | JENNIFER FINCH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | LORI BESEMER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | COURTNEY ENDRES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | CHELSEA RUSSELL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | EMILY BARRIAULT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | MICHELLE RAND |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | TREASURER/DI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 9684 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 9432 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 13540 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | EDUCATION - HELP CHILDREN DEVELOP A LOVE OF LEARNING THROUGH PLAY, CULTIVATE SOCIAL AND EMOTIONAL DEVELOPMENT AND TO BUILD A FOUNDATION FOR INDEPENDENCE. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 99317 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROVIDED A STRUCTURED EDUCATION TO PRESCHOOL CHILDREN 3 TO 4 YEARS OLD. PROGRAMS RUN MONDAY THROUGH FRIDAY DURING THE SCHOOL YEAR. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 392 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 123565 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 106852 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | true |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 480 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 3608 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 17292 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 23417 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 132853 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 123565 |
| IRS990EZ/TotalRevenueAmt | 0 | 124019 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | ARTPLAYSCHOOL.ORG |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | false |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | false |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | false |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | LISTED ON BROCHURES AND REGISTRATION INFO THAT IS AVAILABLE TO THE PUBLIC |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | RACIAL INFORMATION CURRENTLY NOT TRACKED |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, LINE 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE E, LINE 4 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES ADVERTISING AND PROMOTION 333 OFFICE 774 INFORMATION TECHNOLOGY 812 CONFERENCES/MEETINGS 830 LIABILITY 4,059 WORKER COMP 798 EVENT SUPPLIES 791 CLASSROOM SUPPLIES 2,656 MEDICAL SUPPLIES 503 BANK FEES 48 MEMBERSHIP DUES 174 CONTINUING EDUCATION 1,045 SMALL FURN AND EQUIP 465 NON-INVESTMENT DEPRECIATION 252 TOTAL 13,540 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | FURN AND EQUIP 7,832 7,832 LEASEHOLD IMPS 2,526 2,526 LESS ACCUMULATED DEPRECIATION 674 926 TOTAL 9,684 9,432 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | PAYROLL LIABILITIES 3,244 11,659 REFUNDABLE TUITION 14,048 11,758 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | EDUCATION - HELP CHILDREN DEVELOP A LOVE OF LEARNING THROUGH PLAY, CULTIVATE SOCIAL AND EMOTIONAL DEVELOPMENT AND TO BUILD A FOUNDATION FOR INDEPENDENCE. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | LAURA DAY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER/DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2077491494 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-09-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | ART PLAY INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ARTP |
| ReturnHeader/Filer/EIN | 0 | 010374483 |
| ReturnHeader/Filer/PhoneNum | 0 | 2077491494 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 6735 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | PORTLAND |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | ME |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 04103 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 010353028 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | SIMENSKY ENGSTROM & ASSOCIATES CPA'S |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 760 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | SACO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | ME |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 04072 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2072845943 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-26 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | AUBREY G ENGSTROM JR |
| ReturnHeader/ReturnTs | 0 | 2025-12-08T14:36:08-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-06-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-05-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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