Civic Intelligence

Columbia Play Project

EIN 85-3637110 • 501(c)3 • Vancouver, WA

Profile

The Columbia Play Project provide inclusive spaces and programs for the young and young-at-heart to have shared play experiences that inspire them to discover their passions.

2700 Caples Ave Box 5797Vancouver, WA 98668

columbiaplayproject.org

Siviq Scores

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

Liabilities / Assets

70th percentile

0.13x

Higher debt load relative to assets than 70% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.05x

Higher debt load relative to revenue than 62% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

75th percentile

22%

Higher net margin than 75% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

92nd percentile

80%

Faster asset growth than 92% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

98th percentile

388%

Faster revenue growth than 98% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$220,862

Up $97,934 (+80%) from 2023

Liabilities

Down

$27,828

Down $20,996 (-43%) from 2023

Net Assets

Up

$193,034

Up $118,930 (+160%) from 2023

Revenue

Up

$532,066

Up $423,108 (+388%) from 2023

Expenses

Up

$413,135

Up $296,744 (+255%) from 2023

Net Income

Up

$118,931

Up $126,364 (+1700%) from 2023

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0-$100KAssets 2021: $26,498Liabilities 2021: $40,896Net Assets 2021: -$14,3982021Assets 2022: $110,439Liabilities 2022: $29,103Net Assets 2022: $81,3362022Assets 2023: $122,928Liabilities 2023: $48,824Net Assets 2023: $74,1042023Assets 2024: $220,862Liabilities 2024: $27,828Net Assets 2024: $193,0342024

Highlighted filing

2024

Assets$220,862
Liabilities$27,828
Net Assets$193,034

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2021: $77,552Expenses 2021: $107,616Net Income 2021: -$30,0642021Revenue 2022: $247,608Expenses 2022: $151,874Net Income 2022: $95,7342022Revenue 2023: $108,958Expenses 2023: $116,391Net Income 2023: -$7,4332023Revenue 2024: $532,066Expenses 2024: $413,135Net Income 2024: $118,9312024

Highlighted filing

2024

Revenue$532,066
Expenses$413,135
Net Income$118,931

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 7, 2025
Return Version
2024v5.1
Gross Receipts
$532,066
Mission and Program Overview

Mission

The Columbia Play Project provide inclusive spaces and programs for the young and young-at-heart to have shared play experiences that inspire them to discover their passions.

To provide inclusive spaces and programs for the young and young-at-heart to have shared play experiences that inspire them to discover their passions.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$68,136$123,103▲ $54,967
Pledges and Grants Receivable-$65,000-
Land, Buildings, and Equipment, Net$44,815$31,973▼ $12,842
Intangible Assets$9,477--
Prepaid Expenses and Deferred Charges-$786-
Accounts Receivable$500--
Total Assets$122,928$220,862▲ $97,934
Liabilities
Accounts Payable and Accrued Expenses$48,824$27,828▼ $20,996
Total Liabilities$48,824$27,828▼ $20,996
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$54,530$153,034▲ $98,504
Net Assets With Donor Restrictions$19,574$40,000▲ $20,426
Total Net Assets Fund Balance$74,104$193,034▲ $118,930
Total Liabilities and Net Assets / Fund Balance$122,928$220,862▲ $97,934

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$31,973$32,232$64,205
Compensation and Service Providers

Board Members and Trustees

NameTitle
Amelia ShelleyBoard Chair
Suba JagannathanVice-chair
Alyssa HoytDirector
Christina MonksDirector
Dave BarcosDirector
G Cody Qj GoldbergDirector
Hailey HeathDirector
Kate SacamanoDirector
Miguel HererraDirector
Jeanne BennettExecutive Director
Mary SissonSecretary
Elise WestbrooksTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Riff Creative LLCEngagement Campaign610 ESTHER STREET SUITE 200, Vancouver, WA 98660$226,365
Revenue and Support

Revenue Composition

Contributions and Grants
$505,763
Program Service Revenue
$26,290
Investment Income
$13
Other Revenue
$0
All Other Contributions
$220,585
Change in Net Assets
$118,931
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$376,844
Salaries, Compensation, and Employee Benefits$36,291
Total Fundraising Expense$10,880
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$6,134$261,000$8,810$275,944
Other Salaries and Wages$32,612--$32,612
Advertising$13,315--$13,315
Depreciation Depletion$12,841--$12,841
Occupancy$12,073--$12,073
Conferences and Meetings$9,040--$9,040
Insurance$3,086$4,292-$7,378
All Other Expenses$1,494$3,637$2,070$7,201
Fees for Services Accounting-$7,156-$7,156
Information Technology$6,200--$6,200
Payroll Taxes$3,679--$3,679
Other Expenses$2,323$2,371-$2,323
Office Expenses-$850-$850
Total Functional Expenses$120,344$281,911$10,880$413,135
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
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

Form 990, Part VI, Section B, Line 11B

After the executive director reviews a draft of the 990, a full copy is emailed to the board for review before being signed and submitted electronically to the irs.

Form 990, Part VI, Section B, Line 12C

The board is required to confirm compliance with the conflict of interest policy annually.

Form 990, Part VI, Section C, Line 19

The financial information and governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Columbia Play Project
EIN
85-3637110
Phone
3607988768
Address
2700 CAPLES AVE BOX 5797, VANCOUVER, WA 98668

Signing Officer

Name
Elise Westbrooks
Title
Treasurer
Phone
3607988768
Signed
2025-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elise Westbrooks
Formed
2020
Legal Domicile
Wa
Voting Board Members
11
Independent Board Members
11
Employees
8
Volunteers
40

Preparer

Firm
Plymale & Gillespie Cpas Pllc
Address
PO BOX 765, VANCOUVER, WA 98666-0765
Preparer
Michael Gillespie
Phone
3606950068
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Planning for museum construction: program service expenses 0. Management and general expenses 261,000. Fundraising expenses 0. Total expenses 261,000. Fundraising contractors: program service expenses 0. Management and general expenses 0. Fundraising expenses 8,810. Total expenses 8,810. Program contractors: program service expenses 6,134. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,134.

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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0786
IRS990/PrincipalOfficerNm0ELISE WESTBROOKS
IRS990/PriorPeriodAdjustmentsAmt0-1
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624110
IRS990/ProgramServiceRevenueGrp/Desc0CHILDRENS' PROGRAMS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt026290
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt026290
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt089449
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt043
IRS990/PYOtherExpensesAmt0105194
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt019466
IRS990/PYRevenuesLessExpensesAmt0-7433
IRS990/PYSalariesCompEmpBnftPaidAmt011197
IRS990/PYTotalExpensesAmt0116391
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0108958
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0118931
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt026290
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0505763
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt089449
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0247590
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt077550
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0920352
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt013
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt043
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt018
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt02
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt076
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt045756
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97650
IRS990ScheduleA/PublicSupportTotal170Amt0898761
IRS990ScheduleA/SubstantialContributorsTotAmt021591
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0505763
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt089449
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0247590
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt077550
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0920352
IRS990ScheduleA/TotalSupportAmt0920428
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt031973
IRS990ScheduleD/EquipmentGrp/DepreciationAmt032232
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt064205
IRS990ScheduleD/TotalBookValueLandBuildingsAmt031973
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AFTER THE EXECUTIVE DIRECTOR REVIEWS A DRAFT OF THE 990, A FULL COPY IS EMAILED TO THE BOARD FOR REVIEW BEFORE BEING SIGNED AND SUBMITTED ELECTRONICALLY TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD IS REQUIRED TO CONFIRM COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FINANCIAL INFORMATION AND GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PLANNING FOR MUSEUM CONSTRUCTION: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 261,000. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 261,000. FUNDRAISING CONTRACTORS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 8,810. TOTAL EXPENSES 8,810. PROGRAM CONTRACTORS: PROGRAM SERVICE EXPENSES 6,134. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,134.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0122928
IRS990/TotalAssetsEOYAmt0220862
IRS990/TotalAssetsGrp/BOYAmt0122928
IRS990/TotalAssetsGrp/EOYAmt0220862
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0505763
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt010880
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0281911
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0120344
IRS990/TotalFunctionalExpensesGrp/TotalAmt0413135
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt048824
IRS990/TotalLiabilitiesEOYAmt027828
IRS990/TotalLiabilitiesGrp/BOYAmt048824
IRS990/TotalLiabilitiesGrp/EOYAmt027828
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt074104
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0193034
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0120344
IRS990/TotalProgramServiceRevenueAmt026290
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt013
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt026290
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0532066
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt040
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0122928
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0220862
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02700 CAPLES AVE BOX 5797
IRS990/USAddress/CityNm0VANCOUVER
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd098668
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0COLUMBIAPLAYPROJECT.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ELISE WESTBROOKS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03607988768

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