Civic Intelligence

Play to Learn Ministries

990 • Fiscal year 2017 • EIN 61-1714726

Aug 01, 2016 to Jul 31, 2017 • Filed on Nov 07, 2017

101 NE Rd Mize RoadBlue Springs, MO 64014

(816) 988-7142

Siviq Scores

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

Liabilities / Assets

88th percentile

0.67x

Higher debt load relative to assets than 88% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

91st percentile

1.10x

Higher debt load relative to revenue than 91% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

67th percentile

12%

Higher net margin than 67% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

56th percentile

$28,129

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 7.1% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

52nd percentile

4.1%

Faster asset growth than 52% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

67th percentile

15%

Faster revenue growth than 67% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$650,464

Up $25,550 (+4.1%) from 2016

Net Assets

Up

$214,115

Up $60,374 (+39%) from 2016

Liabilities

Down

$436,349

Down $34,824 (-7.4%) from 2016

Revenue

Up

$397,466

Up $53,101 (+15%) from 2016

Expenses

Up

$351,729

Up $26,117 (+8.0%) from 2016

Net Income

Up

$45,737

Up $26,984 (+144%) from 2016

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0-$200KAssets 2014: $633,404Liabilities 2014: $463,758Net Assets 2014: $169,6462014Assets 2015: $629,357Liabilities 2015: $482,609Net Assets 2015: $146,7482015Assets 2016: $624,914Liabilities 2016: $471,173Net Assets 2016: $153,7412016Assets 2017: $650,464Liabilities 2017: $436,349Net Assets 2017: $214,1152017Assets 2018: $633,085Liabilities 2018: $415,331Net Assets 2018: $217,7542018Assets 2019: $616,057Liabilities 2019: $403,417Net Assets 2019: $212,6402019Assets 2020: $643,250Liabilities 2020: $402,999Net Assets 2020: $240,2512020Assets 2021: $638,776Liabilities 2021: $414,353Net Assets 2021: $224,4232021Assets 2022: $496,971Liabilities 2022: $190Net Assets 2022: $496,7812022Assets 2023: $491,194Liabilities 2023: -$1,012Net Assets 2023: $492,2062023Assets 2024: $496,998Liabilities 2024: -$821Net Assets 2024: $497,8192024Assets 2025: $491,130Liabilities 2025: -$762Net Assets 2025: $491,8922025

Highlighted filing

2017

Assets$650,464
Liabilities$436,349
Net Assets$214,115

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2014: $376,917Expenses 2014: $319,298Net Income 2014: $57,6192014Revenue 2015: $288,451Expenses 2015: $296,117Net Income 2015: -$7,6662015Revenue 2016: $344,365Expenses 2016: $325,612Net Income 2016: $18,7532016Revenue 2017: $397,466Expenses 2017: $351,729Net Income 2017: $45,7372017Revenue 2018: $392,831Expenses 2018: $381,112Net Income 2018: $11,7192018Revenue 2019: $354,784Expenses 2019: $359,486Net Income 2019: -$4,7022019Revenue 2020: $301,136Expenses 2020: $261,788Net Income 2020: $39,3482020Revenue 2021: $316,111Expenses 2021: $301,643Net Income 2021: $14,4682021Revenue 2022: $725,294Expenses 2022: $230,019Net Income 2022: $495,2752022Revenue 2023: $1,992Expenses 2023: $6,758Net Income 2023: -$4,7662023Revenue 2024: $14,051Expenses 2024: $8,224Net Income 2024: $5,8272024Revenue 2025: $14,248Expenses 2025: $20,174Net Income 2025: -$5,9262025

Highlighted filing

2017

Revenue$397,466
Expenses$351,729
Net Income$45,737
Jump To
Filing Snapshot
Filing Period
Aug 1, 2016 to Jul 31, 2017
Signed
Nov 7, 2017
Return Version
2016v3.0
Gross Receipts
$397,466
Mission and Program Overview

Mission

SEE STATEMENT O

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$602,552$602,552→ $0
Cash and Non-Interest-Bearing Accounts$22,028$40,249▲ $18,221
Accounts Receivable-$7,183-
Total Assets$624,914$650,464▲ $25,550
Other Assets Total$334$480▲ $146
Liabilities
Other Liabilities$470,044$436,059▼ $33,985
Accounts Payable and Accrued Expenses$1,129$290▼ $839
Total Liabilities$471,173$436,349▼ $34,824
Net Assets / Fund Balance
Unrestricted Net Assets$153,741$214,115▲ $60,374
Total Net Assets Fund Balance$153,741$214,115▲ $60,374
Total Liabilities and Net Assets / Fund Balance$624,914$650,464▲ $25,550

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$525,145--
Land$25,000--
Leasehold Improvements$52,407--
Other Assets Org$480--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Janet ClarkPresidentFT$28,129$28,129
Sonya WahlTreasurerPT$14,334$14,334
Carrie LockSecretaryPT$11,738$11,738
Revenue and Support

Revenue Composition

Contributions and Grants
$55,531
Program Service Revenue
$341,935
Investment Income
$0
Other Revenue
$0
All Other Contributions
$54,348
Change in Net Assets
$45,737
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$283,563
Other Expenses$68,166
Total Fundraising Expense$597
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$205,173--$205,173
Current Officers, Directors, Trustees, and Key Employees-$54,201-$54,201
Payroll Taxes$19,109$5,080-$24,189
Interest$22,706--$22,706
Occupancy$14,516--$14,516
Other Expenses$13,028--$13,028
All Other Expenses$1,111$1,199$597$2,907
Fees for Services Other-$1,662-$1,662
Office Expenses-$1,490-$1,490
Advertising$398--$398
Fees for Services Accounting-$350-$350
Total Functional Expenses$287,150$63,982$597$351,729
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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
Mortgage$399,653
Clark Loan$35,000
Payroll Liabilities$1,406
Governance and Compliance

Governance Checklist

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

Governance Explanations

Officer directors etc family relationship Part VI line 2

Janet clark and carrie lock are sisters. Dale and carrie lock are married. All three are members of the board of directors. Rachel lock is carrie locks daughter. She is a part-time employeee.

Form 990 governing body review Part VI line 11

The completed form 990 was provided to the board of directors for review and examination prior to the efile authorization form being signed and the return being efiled.

Conflict of interest policy compliance Part VI line 12C

Officers and directors are expected to use good judgment, to adhere to high ethical standards, and to conduct their affairs in such a manner as to avoid any actual or potential conflict between the personal interests of a director or employee and those of play to learn ministries. A conflict of interest exists when the loyalties or actions of an officer or director are divided between the interests of play to learn ministries and the interest of the officer or director. Both the fact and the appearance of a conflict of interest should be avoided.

Governing documents etc available to public Part VI line 19

Governing documents are made available to the public upon request. The format for how they are provided depends on the document being requested and the format requested by the person requesting the document.

Filing and Contact Details

Filer

Filer Name
Play to Learn Ministries
EIN
61-1714726
Address
101 NE RD MIZE ROAD, BLUE SPRINGS, MO 64014
Doing Business As
Play to Learn Ministries

Signing Officer

Name
Janet Clark
Title
President
Phone
8169887142
Signed
2017-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Janet Clark
Formed
2013
Legal Domicile
Mo
Voting Board Members
9
Independent Board Members
0
Employees
35
Volunteers
50

Preparer

Firm
Meridian Tax & Accounting LLC
Address
1010 INDUSTRAIL DRIVE, Pleasant Hill, MO 64080
Preparer
Kathryn R Griffin Ea
Phone
8007051925
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Reconcilation and cleanup of books to record building loan payments and other items not previously recorded on financial statements.

General explanation attachment

Part iii - line 1 - our mission is to provide a safe and loving, christ-centered environment where children and families can learn and grow. Through early childhood programs, adult education and mentoring, and community outreach, we encourage spiritual, intellectual, and emotional growth and development of positive life skills. We strive to promote a peace-filled community of acceptance, compassion, and support for all those involved in play to learn ministries.

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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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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0480
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0UNDEPOSTIED FUNDS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01406
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1399653
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt235000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1MORTGAGE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2CLARK LOAN
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0602552
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0480
IRS990ScheduleD/TotalLiabilityAmt0436059
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JANET CLARK AND CARRIE LOCK ARE SISTERS. DALE AND CARRIE LOCK ARE MARRIED. ALL THREE ARE MEMBERS OF THE BOARD OF DIRECTORS. RACHEL LOCK IS CARRIE LOCKS DAUGHTER. SHE IS A PART-TIME EMPLOYEEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE COMPLETED FORM 990 WAS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW AND EXAMINATION PRIOR TO THE EFILE AUTHORIZATION FORM BEING SIGNED AND THE RETURN BEING EFILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OFFICERS AND DIRECTORS ARE EXPECTED TO USE GOOD JUDGMENT, TO ADHERE TO HIGH ETHICAL STANDARDS, AND TO CONDUCT THEIR AFFAIRS IN SUCH A MANNER AS TO AVOID ANY ACTUAL OR POTENTIAL CONFLICT BETWEEN THE PERSONAL INTERESTS OF A DIRECTOR OR EMPLOYEE AND THOSE OF PLAY TO LEARN MINISTRIES. A CONFLICT OF INTEREST EXISTS WHEN THE LOYALTIES OR ACTIONS OF AN OFFICER OR DIRECTOR ARE DIVIDED BETWEEN THE INTERESTS OF PLAY TO LEARN MINISTRIES AND THE INTEREST OF THE OFFICER OR DIRECTOR. BOTH THE FACT AND THE APPEARANCE OF A CONFLICT OF INTEREST SHOULD BE AVOIDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THE FORMAT FOR HOW THEY ARE PROVIDED DEPENDS ON THE DOCUMENT BEING REQUESTED AND THE FORMAT REQUESTED BY THE PERSON REQUESTING THE DOCUMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4RECONCILATION AND CLEANUP OF BOOKS TO RECORD BUILDING LOAN PAYMENTS AND OTHER ITEMS NOT PREVIOUSLY RECORDED ON FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PART III - LINE 1 - OUR MISSION IS TO PROVIDE A SAFE AND LOVING, CHRIST-CENTERED ENVIRONMENT WHERE CHILDREN AND FAMILIES CAN LEARN AND GROW. THROUGH EARLY CHILDHOOD PROGRAMS, ADULT EDUCATION AND MENTORING, AND COMMUNITY OUTREACH, WE ENCOURAGE SPIRITUAL, INTELLECTUAL, AND EMOTIONAL GROWTH AND DEVELOPMENT OF POSITIVE LIFE SKILLS. WE STRIVE TO PROMOTE A PEACE-FILLED COMMUNITY OF ACCEPTANCE, COMPASSION, AND SUPPORT FOR ALL THOSE INVOLVED IN PLAY TO LEARN MINISTRIES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5General explanation attachment
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
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IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalContributionsAmt055531
IRS990/TotalEmployeeCnt035
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0597
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt063982
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0287150
IRS990/TotalFunctionalExpensesGrp/TotalAmt0351729
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0471173
IRS990/TotalLiabilitiesEOYAmt0436349
IRS990/TotalLiabilitiesGrp/BOYAmt0471173
IRS990/TotalLiabilitiesGrp/EOYAmt0436349
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0153741
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IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0287150
IRS990/TotalProgramServiceRevenueAmt0341935
IRS990/TotalReportableCompFromOrgAmt054201
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0341935
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0397466
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0624914
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0650464
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0153741
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0214115
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02806 NW 1ST STREET
IRS990/USAddress/CityNm0BLUE SPRINGS
IRS990/USAddress/StateAbbreviationCd0MO
IRS990/USAddress/ZIPCd064014
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.PLAYTOLEARNPRESCHOOL.ORG
IRS990/WhistleblowerPolicyInd0true
IRS990/WrittenPolicyOrProcedureInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JANET CLARK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08169887142
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PLAY TO LEARN MINISTRIES
ReturnHeader/Filer/BusinessNameControlTxt0PLAY
ReturnHeader/Filer/EIN0611714726
ReturnHeader/Filer/USAddress/AddressLine1Txt0101 NE RD MIZE ROAD
ReturnHeader/Filer/USAddress/CityNm0BLUE SPRINGS
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ReturnHeader/Filer/USAddress/ZIPCd064014
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId03B01ABFC6BFD4FB24A63E9E244C24A914B63B52A
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId03B01ABFC6BFD4FB24A63E9E244C24A914B63B52A
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId04327312017334bbzibvy
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02017-11-30
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt074.95.110.245
ReturnHeader/FilingSecurityInformation/IPDt02017-11-30
ReturnHeader/FilingSecurityInformation/IPTm017:47:52
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0208115611
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MERIDIAN TAX & ACCOUNTING LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01010 INDUSTRAIL DRIVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Pleasant Hill
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd064080
ReturnHeader/PreparerPersonGrp/PhoneNum08007051925
ReturnHeader/PreparerPersonGrp/PreparationDt02017-11-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KATHRYN R GRIFFIN EA
ReturnHeader/ReturnTs02017-11-30T17:45:58-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-08-01
ReturnHeader/TaxPeriodEndDt02017-07-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.91$0.01$4.92$0.14$0.20$0.06
2024Summary only. Only limited summary data is available for this year.$4.97$0.01$4.98$0.14$0.08$0.06
2023Summary only. Only limited summary data is available for this year.$4.91$0.01$4.92$0.02$0.07$0.05
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.97$0.00$4.97$7.25$2.30$4.95
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.39$4.14$2.24$3.16$3.02$0.14
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.43$4.03$2.40$3.01$2.62$0.39
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.16$4.03$2.13$3.55$3.59$0.05
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.33$4.15$2.18$3.93$3.81$0.12
2017Detailed filing. Detailed filing data is available for this year.$6.50$4.36$2.14$3.97$3.52$0.46
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.25$4.71$1.54$3.44$3.26$0.19
2015Summary only. Only limited summary data is available for this year.$6.29$4.83$1.47$2.88$2.96$0.08
2014Detailed filing. Detailed filing data is available for this year.$6.33$4.64$1.70$3.77$3.19$0.58