Civic Intelligence

Godly Play Foundation

990 • Fiscal year 2024 • EIN 31-1589053

Jan 01, 2024 to Dec 31, 2024 • Filed on Nov 07, 2025

Organization Profilegodlyplayfoundation.org
PO Box 563 122 W 8th AveAshland, KS 67831

(971) 344-2999

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

34th percentile

0.01x

Higher debt load relative to assets than 34% of similar nonprofits.

2024 filings • 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.

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

Net Margin

7th percentile

-41%

Higher net margin than 7% of similar nonprofits.

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

Top Officer Pay

80th percentile

$138,911

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 17.1% of source-year revenue.

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

Asset Growth

20th percentile

-6.0%

Faster asset growth than 20% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

6th percentile

-43%

Faster revenue growth than 6% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets34th percentile

Assets

Up

$4,000,323

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

Net Assets

Up

$3,949,144

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

Liabilities

Up

$51,179

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

Revenue And Expenses
Liabilities / Revenue47th percentileNet Margin7th percentile

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

Historical Trend

Balance Sheet Trend

Asset Growth20th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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
Open 2024 Filing

Operations Trend

Revenue Growth6th percentile

Revenue, expenses, and net income across loaded years, with this 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
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 7, 2025
Return Version
2024v5.2
Gross Receipts
$1,213,719
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
Savings and Temporary Cash Investments$1,263,702$1,057,447▼ $206,255
Investments Other Securities$937,824$1,034,634▲ $96,810
Intangible Assets$955,253$955,253→ $0
Cash and Non-Interest-Bearing Accounts$877,970$685,356▼ $192,614
Inventories for Sale or Use$185,926$236,120▲ $50,194
Land, Buildings, and Equipment, Net$34,282$31,264▼ $3,018
Accounts Receivable$214--
Total Assets$4,255,419$4,000,323▼ $255,096
Other Assets Total$248$249▲ $1
Liabilities
Accounts Payable and Accrued Expenses$18,476$32,071▲ $13,595
Other Liabilities$12,906$19,108▲ $6,202
Total Liabilities$31,382$51,179▲ $19,797
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,296,925$2,502,979▲ $206,054
Net Assets With Donor Restrictions$1,927,112$1,446,165▼ $480,947
Total Net Assets Fund Balance$4,224,037$3,949,144▼ $274,893
Total Liabilities and Net Assets / Fund Balance$4,255,419$4,000,323▼ $255,096

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,763$37,833$42,596
Buildings$26,501$10,286$36,787
Leasehold Improvements$0$2,242$2,242
Other Securities$1,034,634--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$200,000---$200,000
2023$200,000---$200,000
2022$200,000---$200,000
2021$200,000---$200,000
2020$200,000---$200,000
Compensation and Service Providers
Top Officer Pay80th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Heather IngersollExecutive DirectorFT$128,769$10,142$138,911

Board Members and Trustees

NameTitle
Emily GriffinPresident
Cynthia HillVice President
Ann Carney NelsonBoard Member
Ebony GrissomBoard Member
L Zoe ColeBoard Member
Nancy MorrisonBoard Member
Noel SchmidtBoard Member
Judy JohnsonSecretary
David MadisonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$406,863
Program Service Revenue
$78,903
Investment Income
$112,390
Other Revenue
$215,451
All Other Contributions
$388,208
Change in Net Assets
$-337,598

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$50,163hourly rate
Total Noncash Contributions$50,163-

Audited Revenue Reconciliation

Revenue per Audited Statements
$813,607
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$62,705
Total Revenue per Audited Statements
$876,312
Total Revenue per Form 990
$813,607
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$658,295
Other Expenses$468,420
Grants and Similar Amounts Paid$24,490
Total Fundraising Expense$13,327
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$430,599-$9,731$440,330
Fees for Services Other$207,502-$720$208,222
Comp Disqual Persons$96,577$32,192-$128,769
Fees for Services Legal$50,163--$50,163
Payroll Taxes$42,600$2,463$804$45,867
Other Employee Benefits$42,945-$384$43,329
Travel$41,552--$41,552
All Other Expenses$14,373$5,858-$20,231
Occupancy$19,532$483-$20,015
Advertising$16,639-$585$17,224
Office Expenses$12,836$1,426$575$14,837
Foreign Grants$12,850--$12,850
Insurance$11,975-$341$12,316
Fees for Services Accounting-$11,944-$11,944
Grants to Domestic Orgs$11,640--$11,640
Other Expenses$11,585$10,785$187$10,785
Depreciation Depletion$3,018--$3,018
Total Functional Expenses$1,072,727$65,151$13,327$1,151,205

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,151,205
Total Expenses per Audited Statements$1,151,205
Total Expenses per Form 990$1,151,205
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

International Summary

Offices
0
Employees
1
Spending
$73,781

International Compliance

Foreign grant records maintained
Yes
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 and training.--$73,781
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$17,277
Payroll liabilities$1,831
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
2025-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Heather Ingersoll
Formed
1997
Legal Domicile
Ks
Voting Board Members
9
Independent Board Members
9
Employees
11
Volunteers
31

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 165,185. Management and general expenses 0. Fundraising expenses 720. Total expenses 165,905. Trainer fees: Program service expenses 25,850. Management and general expenses 0. Fundraising expenses 0. Total expenses 25,850. Research and development of materials and resources: Program service expenses 12,342. Management and general expenses 0. Fundraising expenses 0. Total expenses 12,342. Other taxes: Program service expenses 2,317. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,317. Gifts to programs: Program service expenses 1,808. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,808.”

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 comprised 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, 2024. The Organization is no longer subject to examinations by tax authorities for years before 2022. No authorities have commenced income tax examinations as of December 31, 2024.”

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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/Desc0Everyday Godly Play: In 2022, Godly Play received a grant that allows the organization to expand 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.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0293143
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 through 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.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0378318
IRS990/ProgSrvcAccomActy3Grp/GrantAmt011640
IRS990/ProgSrvcAccomActyOtherGrp/Desc0U.S. & International Training: Godly Play Foundation trains and supports a network of independent Godly Play Trainers in the United States and Internationally. 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.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0174010
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt012850
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Document Assets

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Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,000,323
Liabilities
$51,179
Net assets
$3,949,144
Revenue
$813,607
Expenses
$1,151,205
Net income
-$337,598
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$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