Civic Intelligence

Godly Play Foundation

EIN 31-1589053 • 501(c)3 • Ashland, KS

Profile

The Godly Play Foundation is a non-profit educational organization created for the purpose of facilitating the practice of Godly Play through research, training, and resources. These activities are carried out by the Foundations various divisions, subsidiaries, and strategic alliances including The Center for the Theology of Childhood, Godly Play College of Training, and Godly Play Resources.

PO Box 563 122 W 8th AveAshland, KS 67831

www.godlyplayfoundation.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

33rd percentile

0.01x

Higher debt load relative to assets than 33% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

47th percentile

0.06x

Higher debt load relative to revenue than 47% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

8th percentile

-41%

Higher net margin than 8% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

88th percentile

$108,368

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 5.5% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

50th percentile

4.0%

Faster asset growth than 50% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

8th percentile

-36%

Faster revenue growth than 8% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Assets

Up

$4,000,323

Up $300,290 (+8.1%) from 2022

Liabilities

Up

$51,179

Up $36,239 (+243%) from 2022

Net Assets

Up

$3,949,144

Up $264,051 (+7.2%) from 2022

Revenue

Down

$813,607

Down $1,151,154 (-59%) from 2022

Expenses

Up

$1,151,205

Up $313,245 (+37%) from 2022

Net Income

Down

-$337,598

Down $1,464,399 (-130%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2010: $83,806Liabilities 2010: $77,286Net Assets 2010: $6,5202010Assets 2011: $28,133Liabilities 2011: $16,089Net Assets 2011: $12,0442011Assets 2012: $160,008Liabilities 2012: $0Net Assets 2012: $160,0082012Assets 2013: $351,744Liabilities 2013: $29,089Net Assets 2013: $322,6552013Assets 2014: $528,076Liabilities 2014: $10Net Assets 2014: $528,0662014Assets 2015: $1,533,584Liabilities 2015: $30,789Net Assets 2015: $1,502,7952015Assets 2016: $1,581,821Liabilities 2016: $13,659Net Assets 2016: $1,568,1622016Assets 2017: $1,745,630Liabilities 2017: $15,134Net Assets 2017: $1,730,4962017Assets 2019: $2,165,889Liabilities 2019: $23,242Net Assets 2019: $2,142,6472019Assets 2020: $2,342,499Liabilities 2020: $15,595Net Assets 2020: $2,326,9042020Assets 2021: $2,679,522Liabilities 2021: $29,556Net Assets 2021: $2,649,9662021Assets 2022: $3,700,033Liabilities 2022: $14,940Net Assets 2022: $3,685,0932022Assets 2024: $4,000,323Liabilities 2024: $51,179Net Assets 2024: $3,949,1442024

Highlighted filing

2024

Assets$4,000,323
Liabilities$51,179
Net Assets$3,949,144

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.0M$0-$1.0MExpenses 2010: $487,0842010Expenses 2011: $235,7482011Expenses 2012: $157,2202012Revenue 2013: $514,529Expenses 2013: $378,561Net Income 2013: $135,9682013Revenue 2014: $626,497Expenses 2014: $421,086Net Income 2014: $205,4112014Revenue 2015: $529,788Expenses 2015: $465,166Net Income 2015: $64,6222015Revenue 2016: $729,825Expenses 2016: $694,508Net Income 2016: $35,3172016Revenue 2017: $789,012Expenses 2017: $626,678Net Income 2017: $162,3342017Revenue 2019: $739,429Expenses 2019: $568,624Net Income 2019: $170,8052019Revenue 2020: $685,397Expenses 2020: $538,777Net Income 2020: $146,6202020Revenue 2021: $1,088,131Expenses 2021: $701,150Net Income 2021: $386,9812021Revenue 2022: $1,964,761Expenses 2022: $837,960Net Income 2022: $1,126,8012022Revenue 2024: $813,607Expenses 2024: $1,151,205Net Income 2024: -$337,5982024

Highlighted filing

2024

Revenue$813,607
Expenses$1,151,205
Net Income-$337,598

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.00$0.05$3.95$0.81$1.15$0.34
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.70$0.01$3.69$1.96$0.84$1.13
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.68$0.03$2.65$1.09$0.70$0.39
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.34$0.02$2.33$0.69$0.54$0.15
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.17$0.02$2.14$0.74$0.57$0.17
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.75$0.02$1.73$0.79$0.63$0.16
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.58$0.01$1.57$0.73$0.69$0.04
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.53$0.03$1.50$0.53$0.47$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.53$0.00$0.53$0.63$0.42$0.21
2013Detailed filing. Detailed filing data is available for this year.$0.35$0.03$0.32$0.51$0.38$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.00$0.16$0.16
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.03$0.02$0.01$0.24
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.08$0.08$0.01$0.49
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 6, 2023
Return Version
2022v5.0
Gross Receipts
$2,366,987
Mission and Program Overview

Mission

The Godly Play Foundation is a non-profit religious and educational organization created for the purpose of facilitating the practice of Godly Play through research, training, and resources. These activities are carried out by the Foundations various divisions, subsidiaries, and strategic alliances including The Center for the Theology of Childhood, Godly Play U.S. College of Training, Godly Play Resources and the Godly Play International Council.

The Foundation's mission is to guide the use of the method to support children's spirituality.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$812,862$1,727,676▲ $914,814
Intangible Assets$955,253$955,253→ $0
Investments Other Securities$743,791$826,368▲ $82,577
Inventories for Sale or Use$142,010$158,532▲ $16,522
Land, Buildings, and Equipment, Net$20,634$27,232▲ $6,598
Total Assets$2,679,522$3,700,033▲ $1,020,511
Other Assets Total$4,972$4,972→ $0
Liabilities
Other Liabilities$14,694$14,008▼ $686
Accounts Payable and Accrued Expenses$14,862$932▼ $13,930
Total Liabilities$29,556$14,940▼ $14,616
Net Assets / Fund Balance
Net Assets With Donor Restrictions$988,356$2,092,047▲ $1,103,691
Net Assets Without Donor Restrictions$1,661,610$1,593,046▼ $68,564
Total Net Assets Fund Balance$2,649,966$3,685,093▲ $1,035,127
Total Liabilities and Net Assets / Fund Balance$2,679,522$3,700,033▲ $1,020,511

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$9,432$61,635$71,067
Buildings$17,800$8,748$26,548
Leasehold Improvements$0$2,242$2,242
Other Securities$826,368--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$200,000---$200,000
2021$200,000---$200,000
2020$200,000---$200,000
2019$100,000---$200,000
2018$100,000---$100,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Heather IngersollExecutive DirectorFT$108,368$108,368

Board Members and Trustees

NameTitle
Mary Hunter MaxwellPresident
Cynthia HillVice President
Edward JohnsonBoard Member
Emily GriffinBoard Member
Judy JohnsonBoard Member
Laura WillisBoard Member
Nancy MorrisonBoard Member
Noel SchmidtBoard Member
Rob ONeillBoard Member
L Zoe ColeSecretary
David MadisonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,691,706
Program Service Revenue
$90,199
Investment Income
$-23,998
Other Revenue
$206,854
All Other Contributions
$1,683,366
Change in Net Assets
$1,126,801

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeReported AmountValuation Method
Other Non Cash Contri Table$91,587hourly rate
Total Noncash Contributions$91,587-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,964,761
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-91,674
Total Revenue per Audited Statements
$1,873,087
Total Revenue per Form 990
$1,964,761
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$451,136
Other Expenses$386,824
Total Fundraising Expense$13,437
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$231,284$40,004$10,437$281,725
Fees for Services Other$98,092$13,668-$111,760
Current Officers, Directors, Trustees, and Key Employees$81,276$27,092-$108,368
Fees for Services Legal-$91,587-$91,587
Fees for Services Accounting-$43,140-$43,140
Payroll Taxes$25,606$5,133$798$31,537
Other Employee Benefits$29,506--$29,506
Occupancy$17,662$1,848-$19,510
Travel$15,712-$116$15,828
Office Expenses$9,588$1,066$123$10,777
All Other Expenses$9,264--$9,264
Other Expenses$8,884--$8,884
Conferences and Meetings$7,165--$7,165
Depreciation Depletion$3,102--$3,102
Advertising$1,015-$1,963$2,978
Insurance$1,885--$1,885
Total Functional Expenses$600,985$223,538$13,437$837,960

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$837,960
Total Expenses per Audited Statements$837,960
Total Expenses per Form 990$837,960
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

International Summary

Offices
0
Employees
1
Spending
$65,984

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
North AmericaProgram servicesInternational development-1$65,984
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Salaries payable$10,642
Payroll liabilities$3,366
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 1A

The President, Vice-President, Secretary, Executive Director and Treasurer constitute the Executive Committee. The Executive Committee has the responsibility of carrying out the directives of the Board of Directors and overseeing the functioning of the Foundation between Board meetings. The Board may, in its discretion appoint other members of the Board to the Executive Committee.

Form 990, Part VI, Section B, line 11B

Form 990 is reviewed by the Board Treasurer and Executive Director prior to the distribution to the full Board of Directors for discussion before filing with the IRS.

Form 990, Part VI, Section B, line 12C

The Goldy Play Foundation's Conflict of Interest policy covers directors, officers and members of a committee with Board-delegated powers. Annual disclosure of any conflicts of interest is required and monitored by the board's Secretary who is a member of the Executive Committee. Regular discussion at board meetings covers changes to board members relationships with the Foundation's programs. Board members who are 'interested parties' to any topic (i.e. Board members who are Godly Play trainers) are asked by the Secretary to excuse themselves from votes in which they have a conflict of interest.

Form 990, Part VI, Section B, line 15A

The Board Executive Committee reviews recommended compensation levels for comparable not-for-profit organizations, and negotiated a reasonable salary with the Executive Director. This was subsequently approved by the Board and is adjusted as necessary during quarterly reviews of financial performance and assessment of the Executive Director's ongoing performance.

Form 990, Part VI, Section C, line 19

Available on request

Filing and Contact Details

Filer

Filer Name
Godly Play Foundation
EIN
31-1589053
Phone
9713442999
Address
PO Box 563 122 W 8th Ave, Ashland, KS 67831

Signing Officer

Name
Heather Ingersoll
Title
Executive Director
Phone
9713442999
Signed
2023-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Heather Ingersoll
Formed
1997
Legal Domicile
Ks
Voting Board Members
11
Independent Board Members
11
Employees
12
Volunteers
24

Preparer

Firm
Kennedy McKee & Company LLP
Address
PO Box 1477, Dodge City, KS 67801-1477
Preparer
John Hendrickson
Phone
6202273135
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 11G

Other Professional Services: Program service expenses 44,850. Management and general expenses 13,668. Fundraising expenses 0. Total expenses 58,518. Trainer fees: Program service expenses 47,642. Management and general expenses 0. Fundraising expenses 0. Total expenses 47,642. Other taxes: Program service expenses 2,565. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,565. Credit card fees: Program service expenses 3,035. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,035.

Form 990 Part XII, line 2C

The Organization has a Finance Committee that duties include "oversees selection and review of annual audit". This committee is comrpised of members of the board of directors who meet and report to the board.

Financial Statement Notes

Part V, Line 4:

The Godly Play Foundation's Endowment is intended to produce income for the purpose of supporting the administrative and management expenses of the organization.

Part X, Line 2:

The Organization is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code. In addition, the Organization qualifies for the charitable deduction under Section 170(b)(1)(A) and has been classified as an organization other than a private foundation under Section 509(a)(2). The Organization has not identified any uncertainties in federal or state income taxes for any open tax years as of December 31, 2022. The Organization is no longer subject to examinations by tax authorities for years before 2020. No authorities have commenced income tax examinations as of December 31, 2022.

Raw XML AppendixShowing 400 of 586 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.

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IRS990/AdvertisingGrp/TotalAmt02978
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IRS990/Desc0Publications and Materials: In December 2007, The Godly Play Foundation was gifted a series of publications including the "Complete Guide to Godly Play" volumes 1 through 6 from the founder and author, The Reverend Dr. Jerome Berryman. Additional publications and articles continue to be developed and gifted to the Foundation with the "Complete Guide" now at 8 volumes. Godly Play Foundation receives royalty income from its publisher, Church Publishing, Incorporated. Godly Play is a Montessori based program and, as such, there are materials (e.g. Arks, Temples) that are used in combination with the publications to deliver the Godly Play method. Godly Play Foundation is producing and selling the materials that support its programs through it's Godly Play Resources division.
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IRS990/Form990PartVIISectionAGrp/PersonNm0Mary Hunter Maxwell
IRS990/Form990PartVIISectionAGrp/PersonNm1Cynthia Hill
IRS990/Form990PartVIISectionAGrp/PersonNm2L Zoe Cole
IRS990/Form990PartVIISectionAGrp/PersonNm3David Madison
IRS990/Form990PartVIISectionAGrp/PersonNm4Rob ONeill
IRS990/Form990PartVIISectionAGrp/PersonNm5Noel Schmidt
IRS990/Form990PartVIISectionAGrp/PersonNm6Emily Griffin
IRS990/Form990PartVIISectionAGrp/PersonNm7Judy Johnson
IRS990/Form990PartVIISectionAGrp/PersonNm8Edward Johnson
IRS990/Form990PartVIISectionAGrp/PersonNm9Heather Ingersoll
IRS990/Form990PartVIISectionAGrp/PersonNm10Laura Willis
IRS990/Form990PartVIISectionAGrp/PersonNm11Nancy Morrison
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IRS990/MissionDesc0The Godly Play Foundation is a non-profit religious and educational organization created for the purpose of facilitating the practice of Godly Play through research, training and resources.
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IRS990/ProgSrvcAccomActy2Grp/Desc0U.S. Training: Godly Play Foundation trains and supports a network of independent Godly Play Trainers in the United States. The Godly Play approach teaches classical religious (e.g. Christian, Quaker, Jewish) language in a way that enhances the child's authentic experience of God. Trainers learn to us Montessori's approach to education to stimulate children's active participation in story and ritual and to awaken their creativity for the learning of the language, sacred stories, parables, liturgical action and silence of their religious tradition. The Godly Play Foundation maintains and enchances the offerings and curriculum used by the trainer network as they train church school teachers, hospital chaplains and others who use the Godly Play method.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Research and Development: The Godly Play Foundation through its division, The Center for the Theology of Childhood, conducts research and development into childhood spirituality and the practices of nurturing and developing that spirituality thorugh story and play. The Center also is responsible for Godly Play publications, creating new and revising current editions.The Foundation also provides membership support services as well as international development activites.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0Everyday Godly Play: In 2022, Godly Play recieved a grant that allows the organization to exapnd their resources to support parents and caregivers in their homes and through their faith communites. The project will include an online hub for resources, inspiration, and community building for parents and caregivers with relevant pathways for religious education leaders. The overarching goals of this project are to:Empower parents and caregivers to foster a sustainable and integrated family spirituality through these critical activities, equipping them to incorporate rhythm, wonder, play, and narrative in their relationships with their children by providing access to resources, courses, storytelling materials, and community support. Equip religious education professionals to imagine and implement innovative models for empowering and equipping parents and caregivers to sustain an integrated family spirituality. Support clergy and church leadership in cultivating a faith community that embraces and promotes a holistic approach to ministry centered on the spiritual needs of children and families.
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