Liabilities / Assets
75th percentile
Higher debt load relative to assets than 75% of similar nonprofits.
Live Learn & Play Inc
990EZ • Fiscal year 2017 • EIN 46-2658351
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.07x
Liabilities / Revenue
68th percentile
Higher debt load relative to revenue than 68% of similar nonprofits.
Net Margin
18th percentile
Higher net margin than 18% of similar nonprofits.
Top Officer Pay
76th percentile
Higher top officer pay than 76% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
12th percentile
Faster asset growth than 12% of similar nonprofits.
Revenue Growth
98th percentile
Faster revenue growth than 98% of similar nonprofits.
Balance Sheet
Assets
Down$16,687
Down $10,243 (-38%) from 2016
Net Assets
Down$15,503
Down $10,848 (-41%) from 2016
Liabilities
Up$1,184
Up $605 (+104%) from 2016
Revenue And Expenses
Revenue
Up$69,378
Up $55,089 (+386%) from 2016
Expenses
Up$80,226
Up $65,581 (+448%) from 2016
Net Income
Down-$10,848
Down $10,492 (-2947%) from 2016
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2017 to Dec 31, 2017
- Signed
- Aug 15, 2018
- Return Version
- 2017v2.3
- Gross Receipts
- $75,871
Mission and Program Overview
Mission
Services and programs provided within sensory gym and resource center for families and children for all ages and abilities
Program Services
| Description | Grants | Expenses |
|---|---|---|
| SERVICES AND PROGRAMS PROVIDED WITHIN SENSORY GYM AND RESOURCE CENTER FOR FAMILIES AND CHILDREN FOR ALL AGES AND ABILITIES | - | $80,226 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| JILL TRIFFO | President | PT | $0 | - | - |
| JOHN L SCOTT | Vice Preside | PT | $0 | - | - |
| WILLIAM C FRITZ JR | Treasurer | - | $0 | - | - |
| MARISOL FAIRCLOUGH | Secretary | - | $0 | - | - |
| MICHAEL G SCHWENTNER | Trustee | - | $0 | - | - |
Fundraising, Events, and Gaming
Fundraising Events
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| 5k Superhero Ev | $18,781 | $18,781 | $4,459 | $14,322 |
| Total Events | $18,781 | $18,781 | $4,459 | $14,322 |
Filing and Contact Details
Filer
- Filer Name
- Live Learn & Play Inc
- EIN
- 46-2658351
- Phone
- 6107975483
- Address
- PO BOX 206, EMMAUS, PA 18049
Signing Officer
- Name
- Jill Triffo
- Title
- President
- Phone
- 6107975483
- Signed
- 2018-08-15
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Tax Smart Advisors LLC
- Address
- 2005 CITY LINE RD STE 303, BETHLEHEM, PA 18017
- Preparer
- William C Fritz Jr CPA
- Phone
- 6104430509
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses marketing 157 office supplies 3,219 insurance 2,653 bank and merchant fees 2,750 meals and entertainment 377 permit and license fees 150 program supplies 526 contractors 1,065 equipment lease 507 payroll processing fees 716 non-investment depreciation 2,323 total 14,443”
Form 990-ez, Part II, Line 24
“Leasehold improvements 12,016 12,016 less accumulated depreciation 401 2,724 total 11,615 9,292”
Form 990-ez, Part II, Line 26
“Payroll tax withholdings 579 1,184”
Form 990-ez, Part III
“Services and programs provided within sensory gym and resource center for families and children for all ages and abilities”
Raw XML Appendix171 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 | LIVE LEARN & PLAY INC |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 6107975483 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 3300 LEHIGH STREET SUITE 518 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | ALLENTOWN |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 18103 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 15315 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 7395 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 7097 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -10848 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 26930 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 16687 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 21433 |
| IRS990EZ/GrossReceiptsAmt | 0 | 75871 |
| 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 | 26351 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 15503 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 26351 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 15503 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 30101 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 30.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | JILL TRIFFO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | JOHN L SCOTT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | WILLIAM C FRITZ JR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | MARISOL FAIRCLOUGH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | MICHAEL G SCHWENTNER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | TRUSTEE |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 11615 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 9292 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 14443 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | SERVICES AND PROGRAMS PROVIDED WITHIN SENSORY GYM AND RESOURCE CENTER FOR FAMILIES AND CHILDREN FOR ALL AGES AND ABILITIES |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 76 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 47337 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | SERVICES AND PROGRAMS PROVIDED WITHIN SENSORY GYM AND RESOURCE CENTER FOR FAMILIES AND CHILDREN FOR ALL AGES AND ABILITIES |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 80226 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 35606 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 6493 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 14940 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 579 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 1184 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 80226 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 80226 |
| IRS990EZ/TotalRevenueAmt | 0 | 69378 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.LIVELEARNANDPLAY.ORG |
| IRS990ScheduleA/First5Years509Ind | 0 | X |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 54434 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 8879 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 12251 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 12018 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 87582 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 4 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 8 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 6 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 3 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 21 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 24718 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 24718 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 4 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 8 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 6 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 3 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 21 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt | 0 | 43056 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt | 0 | 43056 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 112300 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 79152 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 8879 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 12251 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 12018 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 112300 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 122212 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 8887 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 12257 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 12021 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 155377 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 4459 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | 5K SUPERHERO EV |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 18781 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 18781 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 18781 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 18781 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 14322 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 4459 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 4459 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES MARKETING 157 OFFICE SUPPLIES 3,219 INSURANCE 2,653 BANK AND MERCHANT FEES 2,750 MEALS AND ENTERTAINMENT 377 PERMIT AND LICENSE FEES 150 PROGRAM SUPPLIES 526 CONTRACTORS 1,065 EQUIPMENT LEASE 507 PAYROLL PROCESSING FEES 716 NON-INVESTMENT DEPRECIATION 2,323 TOTAL 14,443 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | LEASEHOLD IMPROVEMENTS 12,016 12,016 LESS ACCUMULATED DEPRECIATION 401 2,724 TOTAL 11,615 9,292 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | PAYROLL TAX WITHHOLDINGS 579 1,184 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | SERVICES AND PROGRAMS PROVIDED WITHIN SENSORY GYM AND RESOURCE CENTER FOR FAMILIES AND CHILDREN FOR ALL AGES AND ABILITIES |
| 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 | 2018-06-14 16:35:46Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JILL TRIFFO |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6107975483 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2018-08-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LIVE LEARN & PLAY INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LIVE |
| ReturnHeader/Filer/EIN | 0 | 462658351 |
| ReturnHeader/Filer/PhoneNum | 0 | 6107975483 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 206 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | EMMAUS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 18049 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | AC28BC65E53550D5D7284E21E06C72C59D43065A |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | 1B5804FEEE4A74E37A6CEC53DE6386B9DAFE8E64 |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 34.210.238.135 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2018-08-23 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | CD |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 10:51:27 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 814438134 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | TAX SMART ADVISORS LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2005 CITY LINE RD STE 303 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | BETHLEHEM |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 18017 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6104430509 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2018-08-23 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | WILLIAM C FRITZ JR CPA |
| ReturnHeader/ReturnTs | 0 | 2018-08-23T11:51:27-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2017-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2017-12-31 |
| ReturnHeader/TaxYr | 0 | 2017 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2017 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $16,687
- Liabilities
- $1,184
- Net assets
- $15,503
- Revenue
- $69,378
- Expenses
- $80,226
- Net income
- -$10,848