Civic Intelligence

Michigan Association for Play Therapy

EIN 38-3271419 • 501(c)3 • Grand Rapids, MI

Profile

To offer continued education opportunities to licensed mental health professionals specializing in play therapy.

2020 Raybrook Ave SE 305Grand Rapids, MI 49546

www.miapt.org

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

82nd percentile

32%

Higher net margin than 82% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

72nd percentile

15%

Faster asset growth than 72% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

60th percentile

6.2%

Faster revenue growth than 60% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$157,335

Up $20,117 (+15%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$157,335

Up $20,117 (+15%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin82nd percentile

Revenue

Up

$63,586

Up $3,723 (+6.2%) from 2024

Expenses

Up

$43,469

Up $10,421 (+32%) from 2024

Net Income

Down

$20,117

Down $6,698 (-25%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth72nd percentile

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

$200K$150K$100K$50K$0Assets 2011: $11,005Liabilities 2011: $02011Assets 2016: $27,615Liabilities 2016: $0Net Assets 2016: $27,6152016Assets 2019: $68,915Liabilities 2019: $02019Assets 2020: $78,520Liabilities 2020: $0Net Assets 2020: $78,5202020Assets 2024: $137,218Liabilities 2024: $0Net Assets 2024: $137,2182024Assets 2025: $157,335Net Assets 2025: $157,3352025

Highlighted filing

2025

Assets$157,335
Liabilities-
Net Assets$157,335
Open 2025 Filing

Operations Trend

Revenue Growth60th percentile

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

$80K$60K$40K$20K$0Revenue 2011: $34,899Expenses 2011: $33,918Net Income 2011: $9812011Revenue 2016: $53,323Expenses 2016: $36,853Net Income 2016: $16,4702016Revenue 2019: $68,122Expenses 2019: $45,761Net Income 2019: $22,3612019Revenue 2020: $49,276Expenses 2020: $39,671Net Income 2020: $9,6052020Revenue 2024: $59,863Expenses 2024: $33,048Net Income 2024: $26,8152024Revenue 2025: $63,586Expenses 2025: $43,469Net Income 2025: $20,1172025

Highlighted filing

2025

Revenue$63,586
Expenses$43,469
Net Income$20,117
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$157,335
Liabilities
-
Net assets
$157,335
Revenue
$63,586
Expenses
$43,469
Net income
$20,117
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.57$1.57$0.64$0.43$0.20
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.37$0.00$1.37$0.60$0.33$0.27
2020Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.79$0.00$0.79$0.49$0.40$0.10
2019Summary only. Only limited summary data is available for this year.$0.69$0.00$0.68$0.46$0.22
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.28$0.00$0.28$0.53$0.37$0.16
2011Summary only. Only limited summary data is available for this year.$0.11$0.00$0.35$0.34$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Oct 28, 2025
Return Version
2024v5.2
Gross Receipts
$63,586
Mission and Program Overview

Mission

To offer continued education opportunities to licensed mental health professionals specializing in play therapy.

Program Services

DescriptionGrantsExpenses
THE ANNUAL CONFERENCE OFFERS WORKSHOPS, LASTS TWO DAYS AND INCLUDES AN INTERNATIONAL SPEAKER. OFFERS CONTINUED EDUCATION CREDITS AND/OR STATE LICENSING.-$15,197
THE WEST REGIONAL WORKSHOP IS A DAY LONG TRAINING WITH A LOCAL SPEAKER. OFFERS CONTINUED EDUCATION CREDITS AND/OR STATE LICENSING.-$2,200
THE EAST REGIONAL WORKSHOP IS A DAY LONG TRAINING WITH A LOCAL SPEAKER. OFFERS CONTINUED EDUCATION CREDITS AND/OR STATE LICENSING.-$2,073
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
SABRINA SLAGTERTrustee-$0--
ABBY RAINEYTrustee-$0--
DOUG GARNERTreasurer-$0--
JACQUELINE SCHERERPresident-$0--
REBECCA NELSONSecretary-$0--
LISA STRUDGEONVice President-$0--
Filing and Contact Details

Filer

Filer Name
Michigan Association for Play Therapy
EIN
38-3271419
Phone
9894023340
Address
2020 RAYBROOK AVE SE 305, GRAND RAPIDS, MI 49546

Signing Officer

Name
Doug Gardner
Title
Treasurer
Signed
2025-10-28
Discuss with paid preparer
Yes

Preparer

Firm
Selby Tax & Accounting PC
Address
841 Slayton Ave, Grand Haven, MI 49417
Preparer
Abby Selby CPA
Phone
6166133222
Supplemental Narrative

Additional Explanations

Other Expenses.1002

“Office Expenses $211”

Other Expenses.1012

“Insurance $1436”

Other Expenses.1

“Annual Conference $15197”

Other Expenses.2

“Administrative Services $10048”

Other Expenses.3

“Website $5261”

Other Expenses.4

“West Regional Conference $2200”

Other Expenses.5

“East Regional Conference $2073”

Other Expenses.6

“APT Conference $2000”

Other Expenses.7

“Bank Charges $1854”

Other Expenses.8

“Virtual Training Expense $1610”

Other Expenses.9

“Dues & Subscriptions $853”

Other Expenses.10

“APT Foundation $160”

Other Expenses.12

“Gifts $70”

Other Expenses.13

“Licenses & Permits $20”

Raw XML Appendix180 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
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IRS990EZ/BooksInCareOfDetail/PersonNm0DOUG GARDNER
IRS990EZ/BooksInCareOfDetail/PhoneNum09894023340
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt02020 RAYBROOK AVE SE 305
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0GRAND RAPIDS
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd049456
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0137218
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0157335
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt03110
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt020117
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0400
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0137218
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0157335
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt063586
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt01696
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0137218
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0157335
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0137218
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0157335
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt14.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt42.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt52.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0SABRINA SLAGTER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ABBY RAINEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2DOUG GARNER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JACQUELINE SCHERER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4REBECCA NELSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5LISA STRUDGEON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Trustee
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Trustee
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Vice President
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt042993
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO OFFER CONTINUED EDUCATION OPPORTUNITIES TO LICENSED MENTAL HEALTH PROFESSIONALS SPECIALIZING IN PLAY THERAPY.
IRS990EZ/PrintingPublicationsPostageAmt076
IRS990EZ/ProgramServiceRevenueAmt058780
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE ANNUAL CONFERENCE OFFERS WORKSHOPS, LASTS TWO DAYS AND INCLUDES AN INTERNATIONAL SPEAKER. OFFERS CONTINUED EDUCATION CREDITS AND/OR STATE LICENSING.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1THE EAST REGIONAL WORKSHOP IS A DAY LONG TRAINING WITH A LOCAL SPEAKER. OFFERS CONTINUED EDUCATION CREDITS AND/OR STATE LICENSING.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2THE WEST REGIONAL WORKSHOP IS A DAY LONG TRAINING WITH A LOCAL SPEAKER. OFFERS CONTINUED EDUCATION CREDITS AND/OR STATE LICENSING.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt015197
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt12073
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt22200
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt043469
IRS990EZ/TotalProgramServiceExpensesAmt019470
IRS990EZ/TotalRevenueAmt063586
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.MIAPT.ORG
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt03110
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt02150
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt05260
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt01696
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt010
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01706
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt058780
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt043478
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0102258
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01696
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt010
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01706
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportTotal509Amt0107518
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt061890
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt045628
IRS990ScheduleA/Total509Grp/TotalAmt0107518
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt063586
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt045638
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0109224
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $211
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Insurance $1436
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Annual Conference $15197
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Administrative Services $10048
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Website $5261
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5West Regional Conference $2200
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6East Regional Conference $2073
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7APT Conference $2000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Bank Charges $1854
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Virtual Training Expense $1610
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Dues & Subscriptions $853
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11APT Foundation $160
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Gifts $70
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Licenses & Permits $20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Expenses.9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Other Expenses.10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Other Expenses.12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Other Expenses.13
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DOUG GARDNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MICHIGAN ASSOCIATION FOR PLAY THERAPY
ReturnHeader/Filer/BusinessNameControlTxt0MICH
ReturnHeader/Filer/EIN0383271419
ReturnHeader/Filer/PhoneNum09894023340
ReturnHeader/Filer/USAddress/AddressLine1Txt02020 RAYBROOK AVE SE 305
ReturnHeader/Filer/USAddress/CityNm0GRAND RAPIDS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049546
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0270776329
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Selby Tax & Accounting PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0841 Slayton Ave
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Grand Haven
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049417
ReturnHeader/PreparerPersonGrp/PhoneNum06166133222
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Abby Selby CPA
ReturnHeader/ReturnTs02025-10-28T05:56:21-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-10-01
ReturnHeader/TaxPeriodEndDt02025-09-30
ReturnHeader/TaxYr02024

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