Liabilities / Assets
87th percentile
Higher debt load relative to assets than 87% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.35x
Liabilities / Revenue
85th percentile
Higher debt load relative to revenue than 85% of similar nonprofits.
Net Margin
24th percentile
Higher net margin than 24% of similar nonprofits.
Top Officer Pay
93rd percentile
Higher top officer pay than 93% of similar nonprofits.
Top officer pay equals 47.2% of source-year revenue.
Asset Growth
30th percentile
Faster asset growth than 30% of similar nonprofits.
Revenue Growth
35th percentile
Faster revenue growth than 35% of similar nonprofits.
Balance Sheet
Assets
Down$49,881
Down $7,128 (-13%) from 2023
Net Assets
Down$32,589
Down $14,353 (-31%) from 2023
Liabilities
Up$17,292
Up $7,225 (+72%) from 2023
Revenue And Expenses
Revenue
Down$113,833
Down $11,790 (-9.4%) from 2023
Expenses
Up$128,186
Up $156 (+0.1%) from 2023
Net Income
Down-$14,353
Down $11,946 (-496%) from 2023
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jun 1, 2023 to May 31, 2024
- Signed
- Nov 12, 2024
- Return Version
- 2023v5.0
- Gross Receipts
- $114,113
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. | $254 | $121,681 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| LAURA DAY | Treasurer/Di | FT | $53,676 | - | $53,676 |
| KRISTEN MINTE | President | - | $0 | - | - |
| ALISON POSTON | Secretary | - | $0 | - | - |
| JEN FINCH | Director | - | $0 | - | - |
| LORI BESEMER | Director | - | $0 | - | - |
| COURTNEY ENDRES | Director | - | $0 | - | - |
| CHELSEA RUSSELL | Director | - | $0 | - | - |
| EMILY BARRIAULT | 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
- 2024-11-12
- 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 30 office 2,343 information technology 756 conferences/meetings 576 worker comp 979 event supplies 769 classroom supplies 3,409 medical supplies 1,517 bank fees 24 membership dues 30 continuing education 770 small furn and equip 147 miscellaneous 364 non-investment depreciation 253 total 11,967”
Form 990-ez, Part II, Line 24
“Prepaid expenses and deferred charges 2,803 0 furn and equip 7,832 7,832 leasehold imps 2,526 2,526 less accumulated depreciation 421 674 total 12,740 9,684”
Form 990-ez, Part II, Line 26
“Payroll liabilities 2,267 3,244 refundable tuition 7,800 14,048”
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 Appendix161 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 | 44269 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 40197 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 15151 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -14353 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 6987 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 57009 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 49881 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 1930 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 254 |
| IRS990EZ/GrossReceiptsAmt | 0 | 114113 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 8 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 46942 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 32589 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 46942 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 32589 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 7614 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 40.00 |
| 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/AverageHrsPerWkDevotedToPosRt | 7 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 53676 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | KRISTEN MINTE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | ALISON POSTON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | LAURA DAY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | JEN FINCH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | LORI BESEMER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | COURTNEY ENDRES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | CHELSEA RUSSELL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | EMILY BARRIAULT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER/DI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 12740 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 9684 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 11967 |
| 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 | 97024 |
| 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 | 254 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 121681 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 101364 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | true |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 280 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 1650 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 10067 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 17292 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 128186 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 121681 |
| IRS990EZ/TotalRevenueAmt | 0 | 113833 |
| 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 30 OFFICE 2,343 INFORMATION TECHNOLOGY 756 CONFERENCES/MEETINGS 576 WORKER COMP 979 EVENT SUPPLIES 769 CLASSROOM SUPPLIES 3,409 MEDICAL SUPPLIES 1,517 BANK FEES 24 MEMBERSHIP DUES 30 CONTINUING EDUCATION 770 SMALL FURN AND EQUIP 147 MISCELLANEOUS 364 NON-INVESTMENT DEPRECIATION 253 TOTAL 11,967 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | PREPAID EXPENSES AND DEFERRED CHARGES 2,803 0 FURN AND EQUIP 7,832 7,832 LEASEHOLD IMPS 2,526 2,526 LESS ACCUMULATED DEPRECIATION 421 674 TOTAL 12,740 9,684 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | PAYROLL LIABILITIES 2,267 3,244 REFUNDABLE TUITION 7,800 14,048 |
| 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 | 2024-10-15 13:58:12Z |
| 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 | 2024-11-12 |
| 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 | 2024-11-12 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | AUBREY G ENGSTROM JR |
| ReturnHeader/ReturnTs | 0 | 2024-12-09T15:10:25-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-06-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-05-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $49,881
- Liabilities
- $17,292
- Net assets
- $32,589
- Revenue
- $113,833
- Expenses
- $128,186
- Net income
- -$14,353