Liabilities / Assets
80th percentile
Higher debt load relative to assets than 80% of similar nonprofits.
Live Learn & Play Inc
990EZ • Fiscal year 2018 • EIN 46-2658351
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.13x
Liabilities / Revenue
72nd percentile
Higher debt load relative to revenue than 72% of similar nonprofits.
Net Margin
25th percentile
Higher net margin than 25% of similar nonprofits.
Top Officer Pay
77th percentile
Higher top officer pay than 77% of similar nonprofits.
Top officer pay equals 2.6% of source-year revenue.
Asset Growth
16th percentile
Faster asset growth than 16% of similar nonprofits.
Revenue Growth
28th percentile
Faster revenue growth than 28% of similar nonprofits.
Balance Sheet
Assets
Down$12,035
Down $4,652 (-28%) from 2017
Net Assets
Down$10,460
Down $5,043 (-33%) from 2017
Liabilities
Up$1,575
Up $391 (+33%) from 2017
Revenue And Expenses
Revenue
Down$58,635
Down $10,743 (-15%) from 2017
Expenses
Down$63,679
Down $16,547 (-21%) from 2017
Net Income
Up-$5,044
Up $5,804 (+54%) from 2017
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2018 to Dec 31, 2018
- Signed
- Nov 15, 2019
- Return Version
- 2018v3.1
- Gross Receipts
- $60,695
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 | - | $62,726 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| JILL TRIFFO | President | PT | $1,500 | - | $1,500 |
| JOHN L SCOTT | Vice Preside | PT | $0 | - | - |
| WILLIAM C FRITZ JR | Treasurer | - | $0 | - | - |
| MARISOL FAIRCLOUGH | Secretary | - | $0 | - | - |
| MICHAEL G SCHWENTNER | Trustee | - | $0 | - | - |
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
- 2019-11-15
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Tax Smart Advisors LLC
- Address
- 2222 S 12TH ST STE D, ALLENTOWN, PA 18103
- Preparer
- William C Fritz Jr CPA
- Phone
- 6104430509
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses marketing 213 office supplies 475 insurance 1,489 bank and merchant fees 2,802 contractors 1,584 equipment lease 1,552 meals and entertainment 63 payroll processing fees 934 penalties and fines 129 permit and license fees 70 program supplies 198 non-investment depreciation 1,858 total 11,367”
Form 990-ez, Part II, Line 24
“Leasehold improvements 12,016 12,016 less accumulated depreciation 2,724 4,582 total 9,292 7,434”
Form 990-ez, Part II, Line 26
“Payroll tax withholdings 1,184 1,575”
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 Appendix177 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 | 7396 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 4601 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 10978 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -5044 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 672 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 16688 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 12035 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 5731 |
| IRS990EZ/GrossReceiptsAmt | 0 | 60695 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 2 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 15504 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 10460 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 15504 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 10460 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 18132 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 30.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 1500 |
| 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 | 9292 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 7434 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 11367 |
| 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 | 82 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 43984 |
| 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 | 62726 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 33426 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 2060 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 3671 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 1184 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 1575 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 63679 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 62726 |
| IRS990EZ/TotalRevenueAmt | 0 | 58635 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.LIVELEARNANDPLAY.ORG |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | NET INCOME FROM FUNDRAISING EVENTS 24,013 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | PART III, LINE 12 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 10978 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 7097 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 3371 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 12251 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 12018 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 45715 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 2 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 4 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 8 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 6 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 3 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 23 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 43984 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 47337 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 5508 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 96829 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 2 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 4 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 8 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 6 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 3 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 23 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt | 0 | 3671 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 14940 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 5402 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 24013 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.85570 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 142544 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 54962 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 54434 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 8879 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 12251 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 12018 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 142544 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 58635 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 69378 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 14289 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 12257 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 12021 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 166580 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES MARKETING 213 OFFICE SUPPLIES 475 INSURANCE 1,489 BANK AND MERCHANT FEES 2,802 CONTRACTORS 1,584 EQUIPMENT LEASE 1,552 MEALS AND ENTERTAINMENT 63 PAYROLL PROCESSING FEES 934 PENALTIES AND FINES 129 PERMIT AND LICENSE FEES 70 PROGRAM SUPPLIES 198 NON-INVESTMENT DEPRECIATION 1,858 TOTAL 11,367 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | LEASEHOLD IMPROVEMENTS 12,016 12,016 LESS ACCUMULATED DEPRECIATION 2,724 4,582 TOTAL 9,292 7,434 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | PAYROLL TAX WITHHOLDINGS 1,184 1,575 |
| 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 | 2020-03-31 21:24:44Z |
| 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 | 2019-11-15 |
| 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 | 3F1C504F637D1FBE0A3DFF8D1813F2FABA17266F |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | 3F1C504F637D1FBE0A3DFF8D1813F2FABA17266F |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 209.249.147.41 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2019-11-15 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | CS |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 14:35:41 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 814438134 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | TAX SMART ADVISORS LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2222 S 12TH ST STE D |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | ALLENTOWN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 18103 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6104430509 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2019-11-15 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | WILLIAM C FRITZ JR CPA |
| ReturnHeader/ReturnTs | 0 | 2019-11-15T14:35:41-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2018-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2018-12-31 |
| ReturnHeader/TaxYr | 0 | 2018 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2018 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $12,035
- Liabilities
- $1,575
- Net assets
- $10,460
- Revenue
- $58,635
- Expenses
- $63,679
- Net income
- -$5,044