Civic Intelligence

Play to Learn Ministries

990 • Fiscal year 2018 • EIN 61-1714726

Aug 01, 2017 to Jul 31, 2018 • Filed on Nov 07, 2018

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

89th percentile

0.66x

Higher debt load relative to assets than 89% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

91st percentile

1.06x

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

49th percentile

3.0%

Higher net margin than 49% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

59th percentile

$33,600

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 8.6% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

35th percentile

-2.7%

Faster asset growth than 35% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

38th percentile

-1.2%

Faster revenue growth than 38% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Down

$633,085

Down $17,379 (-2.7%) from 2017

Net Assets

Up

$217,754

Up $3,639 (+1.7%) from 2017

Liabilities

Down

$415,331

Down $21,018 (-4.8%) from 2017

Revenue

Down

$392,831

Down $4,635 (-1.2%) from 2017

Expenses

Up

$381,112

Up $29,383 (+8.4%) from 2017

Net Income

Down

$11,719

Down $34,018 (-74%) from 2017

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

2018

Assets$633,085
Liabilities$415,331
Net Assets$217,754

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

2018

Revenue$392,831
Expenses$381,112
Net Income$11,719
Jump To
Filing Snapshot
Filing Period
Aug 1, 2017 to Jul 31, 2018
Signed
Nov 7, 2018
Return Version
2017v2.2
Gross Receipts
$392,831
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$40,249$29,081▼ $11,168
Accounts Receivable$7,183--
Total Assets$650,464$633,085▼ $17,379
Other Assets Total$480$1,452▲ $972
Liabilities
Other Liabilities$436,059$415,895▼ $20,164
Accounts Payable and Accrued Expenses$290$-564▼ $854
Total Liabilities$436,349$415,331▼ $21,018
Net Assets / Fund Balance
Unrestricted Net Assets$214,115$217,754▲ $3,639
Total Net Assets Fund Balance$214,115$217,754▲ $3,639
Total Liabilities and Net Assets / Fund Balance$650,464$633,085▼ $17,379

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$525,145--
Land$25,000--
Leasehold Improvements$52,407--
Other Assets Org$1,452--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Janet ClarkPresidentFT$33,600$33,600
Carrie LockSecretaryPT$14,939$14,939
Sonya WahlTreasurerPT$13,058$13,058
Revenue and Support

Revenue Composition

Contributions and Grants
$69,664
Program Service Revenue
$323,167
Investment Income
$0
Other Revenue
$0
All Other Contributions
$59,971
Change in Net Assets
$11,719
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$302,660
Other Expenses$78,452
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$215,046--$215,046
Current Officers, Directors, Trustees, and Key Employees-$61,598-$61,598
Payroll Taxes$20,513$5,503-$26,016
Occupancy$19,813--$19,813
Interest$18,278--$18,278
Other Expenses$10,484--$10,484
Office Expenses$73$5,232-$5,305
All Other Expenses$3,648$237-$3,885
Advertising$3,054--$3,054
Fees for Services Accounting-$1,099-$1,099
Total Functional Expenses$307,443$73,669$0$381,112
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$382,822
Clark Loan$31,500
Payroll Liabilities$1,573
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
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
2018-11-07
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 INDUSTRIAL DRIVE, PLEASANT HILL, MO 64080
Preparer
Kathryn R Griffin
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/OtherLiabilitiesOrgGrp/Desc2CLARK LOAN
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0602552
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01452
IRS990ScheduleD/TotalLiabilityAmt0415895
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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0650464
IRS990/TotalAssetsEOYAmt0633085
IRS990/TotalAssetsGrp/BOYAmt0650464
IRS990/TotalAssetsGrp/EOYAmt0633085
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt069664
IRS990/TotalEmployeeCnt035
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt073669
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0307443
IRS990/TotalFunctionalExpensesGrp/TotalAmt0381112
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0436349
IRS990/TotalLiabilitiesEOYAmt0415331
IRS990/TotalLiabilitiesGrp/BOYAmt0436349
IRS990/TotalLiabilitiesGrp/EOYAmt0415331
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0214115
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0217754
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0307443
IRS990/TotalProgramServiceRevenueAmt0323167
IRS990/TotalReportableCompFromOrgAmt061597
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0323167
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0392831
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0650464
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0633085
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0214115
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0217754
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/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JANET CLARK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08169887142
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-07
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
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MO
ReturnHeader/Filer/USAddress/ZIPCd064014
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId03B01ABFC6BFD4FB24A63E9E244C24A914B63B52A
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId03B01ABFC6BFD4FB24A63E9E244C24A914B63B52A
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId043273120183315pbtgnb
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02018-11-27
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt074.95.110.245
ReturnHeader/FilingSecurityInformation/IPDt02018-11-27
ReturnHeader/FilingSecurityInformation/IPTm016:26:58
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0208115611
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MERIDIAN TAX & ACCOUNTING LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01010 INDUSTRIAL DRIVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PLEASANT HILL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd064080
ReturnHeader/PreparerPersonGrp/PhoneNum08007051925
ReturnHeader/PreparerPersonGrp/PreparationDt02018-11-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KATHRYN R GRIFFIN
ReturnHeader/ReturnTs02018-11-27T16:24:27-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-08-01
ReturnHeader/TaxPeriodEndDt02018-07-31
ReturnHeader/TaxYr02017

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
2018Detailed filing. Detailed filing data is available for this year.$6.33$4.15$2.18$3.93$3.81$0.12
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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