Civic Intelligence

Play Centers Inc

EIN 52-1259566 • 501(c)3 • Parkville, MD

Profile

Child day care-serving infants, pre-schooler, kindergarten,before and after school programs and children with special needs ( approx. 2000 children)

2414 East Joppa RoadParkville, MD 21234-2926

www.playcenters.org

Siviq Scores

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

Liabilities / Assets

84th percentile

0.63x

Higher debt load relative to assets than 84% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

60th percentile

0.24x

Higher debt load relative to revenue than 60% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

27th percentile

-4.4%

Higher net margin than 27% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

56th percentile

$142,750

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

13th percentile

-9.8%

Faster asset growth than 13% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

41st percentile

2.7%

Faster revenue growth than 41% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Assets

Down

$2,111,425

Down $228,927 (-9.8%) from 2024

Liabilities

Up

$1,321,784

Up $16,668 (+1.3%) from 2024

Net Assets

Down

$789,641

Down $245,595 (-24%) from 2024

Revenue

Up

$5,548,758

Up $146,514 (+2.7%) from 2024

Expenses

Down

$5,794,353

Down $1,884 (-0.0%) from 2024

Net Income

Up

-$245,595

Up $148,398 (+38%) from 2024

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $802,601Liabilities 2011: $177,127Net Assets 2011: $625,4742011Assets 2012: $798,948Liabilities 2012: $159,455Net Assets 2012: $639,4932012Assets 2013: $889,768Liabilities 2013: $234,006Net Assets 2013: $655,7622013Assets 2014: $1,227,001Liabilities 2014: $205,602Net Assets 2014: $1,021,3992014Assets 2015: $1,323,230Liabilities 2015: $185,140Net Assets 2015: $1,138,0902015Assets 2016: $1,327,508Liabilities 2016: $239,174Net Assets 2016: $1,088,3342016Assets 2017: $1,146,728Liabilities 2017: $140,919Net Assets 2017: $1,005,8092017Assets 2018: $1,168,362Liabilities 2018: $161,449Net Assets 2018: $1,006,9132018Assets 2019: $1,133,964Liabilities 2019: $52,672Net Assets 2019: $1,081,2922019Assets 2020: $1,652,065Liabilities 2020: $717,335Net Assets 2020: $934,7302020Assets 2021: $1,531,008Liabilities 2021: $1,354,810Net Assets 2021: $176,1982021Assets 2022: $2,207,009Liabilities 2022: $1,352,043Net Assets 2022: $854,9662022Assets 2023: $2,753,120Liabilities 2023: $1,323,891Net Assets 2023: $1,429,2292023Assets 2024: $2,340,352Liabilities 2024: $1,305,116Net Assets 2024: $1,035,2362024Assets 2025: $2,111,425Liabilities 2025: $1,321,784Net Assets 2025: $789,6412025

Highlighted filing

2025

Assets$2,111,425
Liabilities$1,321,784
Net Assets$789,641

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $4,828,4292011Expenses 2012: $5,435,0052012Expenses 2013: $5,543,9812013Revenue 2014: $5,729,961Expenses 2014: $5,364,324Net Income 2014: $365,6372014Revenue 2015: $5,419,407Expenses 2015: $5,374,401Net Income 2015: $45,0062015Revenue 2016: $5,160,337Expenses 2016: $5,210,093Net Income 2016: -$49,7562016Revenue 2017: $5,182,228Expenses 2017: $5,234,500Net Income 2017: -$52,2722017Revenue 2018: $5,169,362Expenses 2018: $5,252,138Net Income 2018: -$82,7762018Revenue 2019: $5,118,875Expenses 2019: $5,044,496Net Income 2019: $74,3792019Revenue 2020: $4,096,938Expenses 2020: $4,265,666Net Income 2020: -$168,7282020Revenue 2021: $2,717,435Expenses 2021: $3,475,967Net Income 2021: -$758,5322021Revenue 2022: $5,482,909Expenses 2022: $4,753,389Net Income 2022: $729,5202022Revenue 2023: $5,962,916Expenses 2023: $5,432,196Net Income 2023: $530,7202023Revenue 2024: $5,402,244Expenses 2024: $5,796,237Net Income 2024: -$393,9932024Revenue 2025: $5,548,758Expenses 2025: $5,794,353Net Income 2025: -$245,5952025

Highlighted filing

2025

Revenue$5,548,758
Expenses$5,794,353
Net Income-$245,595

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.11$1.32$0.79$5.55$5.79$0.25
2024Detailed filing. Detailed filing data is available for this year.$2.34$1.31$1.04$5.40$5.80$0.39
2023Detailed filing. Detailed filing data is available for this year.$2.75$1.32$1.43$5.96$5.43$0.53
2022Detailed filing. Detailed filing data is available for this year.$2.21$1.35$0.85$5.48$4.75$0.73
2021Detailed filing. Detailed filing data is available for this year.$1.53$1.35$0.18$2.72$3.48$0.76
2020Detailed filing. Detailed filing data is available for this year.$1.65$0.72$0.93$4.10$4.27$0.17
2019Detailed filing. Detailed filing data is available for this year.$1.13$0.05$1.08$5.12$5.04$0.07
2018Detailed filing. Detailed filing data is available for this year.$1.17$0.16$1.01$5.17$5.25$0.08
2017Detailed filing. Detailed filing data is available for this year.$1.15$0.14$1.01$5.18$5.23$0.05
2016Detailed filing. Detailed filing data is available for this year.$1.33$0.24$1.09$5.16$5.21$0.05
2015Detailed filing. Detailed filing data is available for this year.$1.32$0.19$1.14$5.42$5.37$0.05
2014Detailed filing. Detailed filing data is available for this year.$1.23$0.21$1.02$5.73$5.36$0.37
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.23$0.66$5.54
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.80$0.16$0.64$5.44
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.80$0.18$0.63$4.83
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 3, 2025
Return Version
2024v5.0
Gross Receipts
$5,548,758
Mission and Program Overview

Mission

Child day care-serving infants, pre-schooler, kindergarten,before and after school programs and children with special needs ( approx. 2000 children)

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,726,215$1,398,219▼ $327,996
Savings and Temporary Cash Investments$459,698$450,589▼ $9,109
Accounts Receivable$58,213$58,213→ $0
Land, Buildings, and Equipment, Net$35,250$25,850▼ $9,400
Total Assets$2,340,352$2,111,425▼ $228,927
Other Assets Total$60,976$178,554▲ $117,578
Liabilities
Other Liabilities$1,279,285$1,306,257▲ $26,972
Accounts Payable and Accrued Expenses$25,831$15,527▼ $10,304
Total Liabilities$1,305,116$1,321,784▲ $16,668
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,035,236$789,641▼ $245,595
Total Net Assets Fund Balance$1,035,236$789,641▼ $245,595
Total Liabilities and Net Assets / Fund Balance$2,340,352$2,111,425▼ $228,927

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$25,850$25,571$51,421
Other Assets Org$60,976--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Diana MellottPresidentFT$142,750$142,750

Board Members and Trustees

NameTitle
Earl S OxleyDirector
Mona CriswellDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$5,499,304
Investment Income
$49,172
Other Revenue
$282
Change in Net Assets
$-245,595
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,557,060
Other Expenses$1,237,293
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,476,349$514,539-$3,990,888
Payroll Taxes$421,422--$421,422
Occupancy$277,353$94,967-$372,320
All Other Expenses$152,724$109,874-$262,598
Current Officers, Directors, Trustees, and Key Employees-$142,750-$142,750
Insurance$127,597--$127,597
Fees for Services Accounting$72,514$23,482-$95,996
Other Expenses$56,202$52,187-$56,202
Office Expenses-$36,823-$36,823
Advertising-$29,158-$29,158
Depreciation Depletion$9,400--$9,400
Pension Plan Contributions-$2,000-$2,000
Total Functional Expenses$4,788,573$1,005,780$0$5,794,353
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$282
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
Ppp Grants$1,266,900
Credit Cards$27,623
Surcharges / Overpayments$7,524
Payroll Tax$3,206
Wage and Insurance Due$1,004
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

Members are invited by the board of directors

Form 990, Page 6, Part VI, Line 7B

CAPITAL EXPENSES

Form 990, Page 6, Part VI, Line 11B

Subject to review and approvial of board of directors.

Form 990, Page 6, Part VI, Line 12C

Board of directors reviews non-daily transactions to determine if there are any possible conflicts.

Form 990, Page 6, Part VI, Line 15A

Subject to review and approvial of board of directors.

Form 990, Page 6, Part VI, Line 15B

Subject to review and approvial of board of directors.

Form 990, Page 6, Part VI, Line 19

ON WRITTEN REQUEST

Filing and Contact Details

Filer

Filer Name
Play Centers Inc
EIN
52-1259566
Phone
4102964880
Address
2414 EAST JOPPA ROAD, PARKVILLE, MD 21234-2926

Signing Officer

Name
Earl S Oxley
Title
Director
Phone
4102964880
Signed
2025-11-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Earl S Oxley
Formed
1982
Legal Domicile
Md
Voting Board Members
3
Independent Board Members
3
Employees
291

Preparer

Firm
Earl S Oxley CPA
Address
201 EASTERN BLVD, BALTIMORE, MD 21221
Preparer
Earl S Oxley CPA
Phone
4103910047
Supplemental Narrative

Additional Explanations

Form 990, Part V

The organazation did not have any unrelated business activities.

Form 990, Part XI, Line 9

Accural vs cash 0 rounding 0

Raw XML Appendix358 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.

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IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt025114262
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt05548758
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt05402244
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt05962916
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt05482909
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt02717435
IRS990ScheduleA/Total509Grp/TotalAmt025114262
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt05548758
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt05402244
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt05962916
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt05482909
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt02717435
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt025114262
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0117578
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt160976
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0EMPLOYEE LOAN
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1MORTGAGE RECEIVABLE
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt025850
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt025571
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt051421
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01266900
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt127623
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt27524
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt33206
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt41004
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PPP GRANTS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CREDIT CARDS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2SURCHARGES / OVERPAYMENTS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3PAYROLL TAX
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4WAGE AND INSURANCE DUE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt025850
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0178554
IRS990ScheduleD/TotalLiabilityAmt01306257
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANAZATION DID NOT HAVE ANY UNRELATED BUSINESS ACTIVITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ARE INVITED BY THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CAPITAL EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SUBJECT TO REVIEW AND APPROVIAL OF BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD OF DIRECTORS REVIEWS NON-DAILY TRANSACTIONS TO DETERMINE IF THERE ARE ANY POSSIBLE CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SUBJECT TO REVIEW AND APPROVIAL OF BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6SUBJECT TO REVIEW AND APPROVIAL OF BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ON WRITTEN REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8ACCURAL VS CASH 0 ROUNDING 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART V
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 9
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02340352
IRS990/TotalAssetsEOYAmt02111425
IRS990/TotalAssetsGrp/BOYAmt02340352
IRS990/TotalAssetsGrp/EOYAmt02111425
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt0291
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01005780
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04788573
IRS990/TotalFunctionalExpensesGrp/TotalAmt05794353
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01305116
IRS990/TotalLiabilitiesEOYAmt01321784
IRS990/TotalLiabilitiesGrp/BOYAmt01305116
IRS990/TotalLiabilitiesGrp/EOYAmt01321784
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01035236
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0789641
IRS990/TotalProgramServiceExpensesAmt04788573
IRS990/TotalProgramServiceRevenueAmt05499304
IRS990/TotalReportableCompFromOrgAmt0142750
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt05548476
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt05548758
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02340352
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02111425
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0611 RIVERSIDE DR
IRS990/USAddress/CityNm0ESSEX
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd021221
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.PLAYCENTERS.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0EARL S OXLEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04102964880
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PLAY CENTERS INC
ReturnHeader/Filer/BusinessNameControlTxt0PLAY
ReturnHeader/Filer/EIN0521259566
ReturnHeader/Filer/PhoneNum04102964880
ReturnHeader/Filer/USAddress/AddressLine1Txt02414 EAST JOPPA ROAD
ReturnHeader/Filer/USAddress/CityNm0PARKVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd0212342926
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0520908395
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0EARL S OXLEY CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0201 EASTERN BLVD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BALTIMORE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd021221
ReturnHeader/PreparerPersonGrp/PhoneNum04103910047
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0EARL S OXLEY CPA
ReturnHeader/ReturnTs02025-11-10T09:36:43-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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