Civic Intelligence

Live Learn & Play Inc

990EZ • Fiscal year 2019 • EIN 46-2658351

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 05, 2020

Organization ProfileWWW.LIVELEARNANDPLAY.ORG
PO Box 206Emmaus, PA 18049

(610) 797-5483

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2019

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2019

Net Margin

21st percentile

-13%

Higher net margin than 21% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

77th percentile

$692

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 5.4% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

14th percentile

-33%

Faster asset growth than 14% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

4th percentile

-78%

Faster revenue growth than 4% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$8,012

Down $4,023 (-33%) from 2018

Net Assets

Down

$8,012

Down $2,448 (-23%) from 2018

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin21st percentile

Revenue

Down

$12,700

Down $45,935 (-78%) from 2018

Expenses

Down

$14,405

Down $49,274 (-77%) from 2018

Net Income

Up

-$1,705

Up $3,339 (+66%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth14th percentile

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

$30K$20K$10K$0Assets 2014: $15,352Liabilities 2014: $02014Assets 2015: $26,707Liabilities 2015: $02015Assets 2016: $26,930Liabilities 2016: $579Net Assets 2016: $26,3512016Assets 2017: $16,687Liabilities 2017: $1,184Net Assets 2017: $15,5032017Assets 2018: $12,035Liabilities 2018: $1,575Net Assets 2018: $10,4602018Assets 2019: $8,012Net Assets 2019: $8,0122019Assets 2020: $2,107Liabilities 2020: $02020

Highlighted filing

2019

Assets$8,012
Liabilities-
Net Assets$8,012
Open 2019 Filing

Operations Trend

Revenue Growth4th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$100K$50K$0-$50KRevenue 2014: $38,737Expenses 2014: $8,524Net Income 2014: $30,2132014Revenue 2015: $15,988Expenses 2015: $4,633Net Income 2015: $11,3552015Revenue 2016: $14,289Expenses 2016: $14,645Net Income 2016: -$3562016Revenue 2017: $69,378Expenses 2017: $80,226Net Income 2017: -$10,8482017Revenue 2018: $58,635Expenses 2018: $63,679Net Income 2018: -$5,0442018Revenue 2019: $12,700Expenses 2019: $14,405Net Income 2019: -$1,7052019Revenue 2020: $587Expenses 2020: $6,492Net Income 2020: -$5,9052020

Highlighted filing

2019

Revenue$12,700
Expenses$14,405
Net Income-$1,705
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 5, 2020
Return Version
2019v5.0
Gross Receipts
$20,973
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

DescriptionGrantsExpenses
SERVICES AND PROGRAMS PROVIDED WITHIN SENSORY GYM AND RESOURCE CENTER FOR FAMILIES AND CHILDREN FOR ALL AGES AND ABILITIES-$14,304
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JILL TRIFFOPresidentPT$692-$692
JOHN L SCOTTVice Preside-$0--
WILLIAM C FRITZ JRTreasurer-$0--
MARISOL FAIRCLOUGHSecretary-$0--
MICHAEL G SCHWENTNERTrustee-$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
2020-11-05
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 office supplies 46 insurance 1,854 bank and merchant fees 991 contractors 180 equipment lease 306 meals and entertainment 90 payroll processing fees 604 program supplies 784 total 4,855”

Form 990-ez, Part I, Line 20

“Book / tax depreciation difference -744”

Form 990-ez, Part II, Line 24

“Leasehold improvements 12,016 0 less accumulated depreciation 4,582 0 total 7,434 0”

Form 990-ez, Part II, Line 26

“Payroll tax withholdings 1,575 0”

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 Appendix179 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/BusinessName/BusinessNameLine1Txt0LIVE LEARN & PLAY INC
IRS990EZ/BooksInCareOfDetail/PhoneNum06107975483
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt03300 LEHIGH STREET SUITE 518
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0ALLENTOWN
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0PA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd018103
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt04602
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt08012
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt03244
IRS990EZ/CostOrOtherBasisExpenseSaleAmt06690
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-1705
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt012036
IRS990EZ/Form990TotalAssetsGrp/EOYAmt08012
IRS990EZ/FundraisingGrossIncomeAmt03333
IRS990EZ/GainOrLossFromSaleOfAssetsAmt0-6690
IRS990EZ/GrossReceiptsAmt020973
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt028
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt010461
IRS990EZ/NetAssetsOrFundBalancesEOYAmt08012
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt010461
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt08012
IRS990EZ/OccupancyRentUtltsAndMaintAmt02015
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt0692
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JILL TRIFFO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JOHN L SCOTT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2WILLIAM C FRITZ JR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3MARISOL FAIRCLOUGH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4MICHAEL G SCHWENTNER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4TRUSTEE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt07434
IRS990EZ/OtherChangesInNetAssetsAmt0-744
IRS990EZ/OtherExpensesTotalAmt04855
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0SERVICES AND PROGRAMS PROVIDED WITHIN SENSORY GYM AND RESOURCE CENTER FOR FAMILIES AND CHILDREN FOR ALL AGES AND ABILITIES
IRS990EZ/PrintingPublicationsPostageAmt0101
IRS990EZ/ProgramServiceRevenueAmt014368
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0SERVICES AND PROGRAMS PROVIDED WITHIN SENSORY GYM AND RESOURCE CENTER FOR FAMILIES AND CHILDREN FOR ALL AGES AND ABILITIES
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt014304
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt07434
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt01583
IRS990EZ/SpecialEventsNetIncomeLossAmt01750
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt01575
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt014405
IRS990EZ/TotalProgramServiceExpensesAmt014304
IRS990EZ/TotalRevenueAmt012700
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.LIVELEARNANDPLAY.ORG
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0NET INCOME FROM FUNDRAISING EVENTS 24,013
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt03244
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt010978
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt07097
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt03371
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt012251
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt036941
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt02
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt04
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt08
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt06
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt020
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt017729
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt043984
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt047337
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt05508
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0114558
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt02
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt04
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt08
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt06
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt020
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt03671
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt014940
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt05402
IRS990ScheduleA/OtherIncome509Grp/TotalAmt024013
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.86310
IRS990ScheduleA/PublicSupportPY509Pct00.85570
IRS990ScheduleA/PublicSupportTotal509Amt0151499
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt020973
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt054962
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt054434
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt08879
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt012251
IRS990ScheduleA/Total509Grp/TotalAmt0151499
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt020973
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt058635
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt069378
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt014289
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt012257
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0175532
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES OFFICE SUPPLIES 46 INSURANCE 1,854 BANK AND MERCHANT FEES 991 CONTRACTORS 180 EQUIPMENT LEASE 306 MEALS AND ENTERTAINMENT 90 PAYROLL PROCESSING FEES 604 PROGRAM SUPPLIES 784 TOTAL 4,855
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOOK / TAX DEPRECIATION DIFFERENCE -744
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LEASEHOLD IMPROVEMENTS 12,016 0 LESS ACCUMULATED DEPRECIATION 4,582 0 TOTAL 7,434 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PAYROLL TAX WITHHOLDINGS 1,575 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SERVICES AND PROGRAMS PROVIDED WITHIN SENSORY GYM AND RESOURCE CENTER FOR FAMILIES AND CHILDREN FOR ALL AGES AND ABILITIES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JILL TRIFFO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06107975483
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIVE LEARN & PLAY INC
ReturnHeader/Filer/BusinessNameControlTxt0LIVE
ReturnHeader/Filer/EIN0462658351
ReturnHeader/Filer/PhoneNum06107975483
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 206
ReturnHeader/Filer/USAddress/CityNm0EMMAUS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd018049
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId03F1C504F637D1FBE0A3DFF8D1813F2FABA17266F
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId03F1C504F637D1FBE0A3DFF8D1813F2FABA17266F
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0209.249.147.41
ReturnHeader/FilingSecurityInformation/IPDt02020-11-09
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm018:11:44
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0814438134
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TAX SMART ADVISORS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02222 S 12TH ST STE D
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ALLENTOWN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd018103
ReturnHeader/PreparerPersonGrp/PhoneNum06104430509
ReturnHeader/PreparerPersonGrp/PreparationDt02020-11-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WILLIAM C FRITZ JR CPA
ReturnHeader/ReturnTs02020-11-09T18:11:44-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$8,012
Liabilities
-
Net assets
$8,012
Revenue
$12,700
Expenses
$14,405
Net income
-$1,705
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2020Summary only. Only limited summary data is available for this year.$2.11$0.00$0.59$6.49$5.91
2019Detailed filing. Detailed filing data is available for this year.$8.01$8.01$12.7$14.4$1.71
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.0$1.58$10.5$58.6$63.7$5.04
2017Detailed filing. Detailed filing data is available for this year.$16.7$1.18$15.5$69.4$80.2$10.8
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$26.9$0.58$26.4$14.3$14.6$0.36
2015Summary only. Only limited summary data is available for this year.$26.7$0.00$16.0$4.63$11.4
2014Summary only. Only limited summary data is available for this year.$15.4$0.00$38.7$8.52$30.2