Civic Intelligence

Windy Hill Play

990EZ • Fiscal year 2024 • EIN 93-3973645

Jan 01, 2024 to Dec 31, 2024 • Filed on May 13, 2025

Organization Profilewww.windyhillplay.org
2610 Windy Hill RdDurham, NC 27703-5850

(919) 213-0023

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.87x

Higher debt load relative to assets than 92% of similar nonprofits.

2024 filings • NTEE P20 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

97th percentile

2.54x

Higher debt load relative to revenue than 97% of similar nonprofits.

2024 filings • NTEE P20 • <$500k nonprofits • Source year 2024

Net Margin

78th percentile

37%

Higher net margin than 78% of similar nonprofits.

2024 filings • NTEE P20 • <$500k nonprofits • Source year 2024

Top Officer Pay

92nd percentile

$34,200

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 27.5% of source-year revenue.

2024 filings • NTEE P20 • <$500k nonprofits • Source year 2024

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Balance Sheet
Liabilities / Assets92nd percentile

Assets

$360,894

No earlier filing loaded for comparison.

Net Assets

$45,876

No earlier filing loaded for comparison.

Liabilities

$315,018

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue97th percentileNet Margin78th percentile

Revenue

$124,239

No earlier filing loaded for comparison.

Expenses

$78,363

No earlier filing loaded for comparison.

Net Income

$45,876

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$400K$300K$200K$100K$0Assets 2024: $360,894Liabilities 2024: $315,018Net Assets 2024: $45,8762024

Highlighted filing

2024

Assets$360,894
Liabilities$315,018
Net Assets$45,876
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$150K$100K$50K$0Revenue 2024: $124,239Expenses 2024: $78,363Net Income 2024: $45,8762024

Highlighted filing

2024

Revenue$124,239
Expenses$78,363
Net Income$45,876
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 13, 2025
Return Version
2024v5.0
Gross Receipts
$124,239
Mission and Program Overview

Mission

Windy Hill Play's primary exempt purpose: To build, provide, and support flexible, community-based childcare infrastructures through play-based and nature-focused enrichment that adapts to family needs while fostering strong community connections.

Program Services

DescriptionGrantsExpenses
Flexible Childcare Services: Provided customizable, play-based childcare services to approximately 85 families in Durham through our tiered flexibility model. Operated Monday-Friday from 8:30 AM - 5:30 PM, serving children 16 months and older in a multi-age program that fosters collaborative learning. Our unique approach allowed families to choose from premium, standard, or core plans to meet their specific scheduling needs.-$55,100
Play-Based Learning Program: Facilitated sessions of child-directed, play-based learning activities that encouraged exploration, critical thinking, and imagination. Created nurturing environments where approximately 65 children could develop at their own pace through mixed-age interactions and supportive care, building both social skills and independence.-$14,263
Community Building Initiative: Created a childcare village model supporting 40 families with resources, continuity of care, and community connections. Developed partnerships with parents to build genuine, long-term relationships and provided specialized support during teacher workdays and other non-traditional care needs, filling critical gaps in the local childcare infrastructure.-$9,000
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Princess RahmanCOO & Lead Childcare ProviderFT$34,200-$34,200
Mariah KingCEO & Lead Childcare ProviderFT$5,400-$5,400
Ryan KingBoard Member-$0--
Filing and Contact Details

Filer

Filer Name
Windy Hill Play
EIN
93-3973645
Phone
9192130023
Address
2610 WINDY HILL RD, DURHAM, NC 27703-5850

Signing Officer

Name
Mariah King
Title
CEO
Phone
9192130023
Signed
2025-05-13
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part III - Program Service Accomplishments:

“Windy Hill Play is a 501(c)(3) nonprofit providing flexible, play-based childcare services in Durham, NC. The organization operates with a unique tiered flexibility model that allows families to choose care options that best fit their needs. In 2024, the organization acquired property at 1524 Bacon Street for future expansion. This property is currently in development and not yet operational as a childcare site.”

Form 990-EZ, Part V, Line 38B - Loans from Officers:

“The organization received loans totaling $152,971 from Executive Director/President Mariah King and her spouse Ryan King to fund the acquisition of the 1524 Bacon Street property. According to the loan agreement, there is no interest attached to the loan. The loan will be repaid in full once the organization establishes a sufficient business relationship with First Citizens Bank to secure property financing, which requires 2 years of financial statements. The board approved these loans as part of the organization's strategic growth plan. Additional details are provided in Schedule L, Part II.”

Part I, Line 16

“Marketing (1207), Gas (1025), Job Supplies (410), Snacks & Entertainment (2737), Software (2663), Professional Development (1050), Taxes & Licenses (8335)”

Part II, Line 24

“Credit card balances ($48), Loan from Masjid Tawheed Wa Sunnah ($160,000), and Loans from Mariah & Ryan King ($152,971)”

Raw XML Appendix259 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BenefitsPaidToOrForMembersAmt00
IRS990EZ/BooksInCareOfDetail/PersonNm0Mariah King
IRS990EZ/BooksInCareOfDetail/PhoneNum09802138389
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt02610 WINDY HILL RD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0DURHAM
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NC
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0277035850
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt00
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0894
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CntrctRcvdGreaterThan100KCnt00
IRS990EZ/ContributionsGiftsGrantsEtcAmt056411
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt045876
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt024858
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt00
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0360894
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt0124239
IRS990EZ/GrossSalesOfInventoryAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt0360000
IRS990EZ/LoansToFromOfficersAmt0152971
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0true
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt00
IRS990EZ/NetAssetsOrFundBalancesEOYAmt045876
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt00
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt045876
IRS990EZ/OccupancyRentUtltsAndMaintAmt01200
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt040.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt140.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt23.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt05400
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt134200
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Mariah King
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Princess Rahman
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Ryan King
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0CEO & Lead Childcare Provider
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1COO & Lead Childcare Provider
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Board Member
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherEmployeePaidOver100kCnt00
IRS990EZ/OtherExpensesTotalAmt018044
IRS990EZ/OtherRevenueTotalAmt00
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Windy Hill Play's primary exempt purpose: To build, provide, and support flexible, community-based childcare infrastructures through play-based and nature-focused enrichment that adapts to family needs while fostering strong community connections.
IRS990EZ/PrintingPublicationsPostageAmt00
IRS990EZ/ProgramServiceRevenueAmt067828
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Play-Based Learning Program: Facilitated sessions of child-directed, play-based learning activities that encouraged exploration, critical thinking, and imagination. Created nurturing environments where approximately 65 children could develop at their own pace through mixed-age interactions and supportive care, building both social skills and independence.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1Flexible Childcare Services: Provided customizable, play-based childcare services to approximately 85 families in Durham through our tiered flexibility model. Operated Monday-Friday from 8:30 AM - 5:30 PM, serving children 16 months and older in a multi-age program that fosters collaborative learning. Our unique approach allowed families to choose from premium, standard, or core plans to meet their specific scheduling needs.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2Community Building Initiative: Created a childcare village model supporting 40 families with resources, continuity of care, and community connections. Developed partnerships with parents to build genuine, long-term relationships and provided specialized support during teacher workdays and other non-traditional care needs, filling critical gaps in the local childcare infrastructure.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt014263
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt155100
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt29000
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt034261
IRS990EZ/SaleOfAssetsGrossAmt00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0NC
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0315018
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt078363
IRS990EZ/TotalProgramServiceExpensesAmt078363
IRS990EZ/TotalRevenueAmt0124239
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationOtherInd0X
IRS990EZ/WebsiteAddressTxt0www.windyhillplay.org
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Line 23 reports land and buildings of $360,000, which represents the 1524 Bacon Street property asset. This property is currently in development as a future childcare site and is not yet operational. Line 26 reports total liabilities of $313,019, which includes: Credit card balances: $48 Loan from Masjid Tawheed Wa Sunnah for property acquisition: $160,000 Loans from Mariah & Ryan King for property acquisition: $152,971
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1The loans reported on line 38b are from organization president Mariah King and her spouse Ryan King for the acquisition and development of the 1524 Bacon Street property, which will serve as a future childcare site.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2Windy Hill Play is a 501(c)(3) nonprofit childcare organization established in 2023. This is our first tax year filing Form 990-EZ. Our mission is to build, provide, and support flexible, community-based childcare infrastructures through play-based and nature-focused enrichment that adapts to family needs while fostering strong community connections.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt3Program service revenue consists of fees for childcare services, including flexible childcare scheduling options, customizable care packages, drop-in services, and specialized care during teacher workdays and other non-traditional times. Our unique model offers three tiers of flexibility (premium, standard, and core) to meet diverse family needs.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Balance Sheet Explanation
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1Line 38b, Schedule L Part II
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2Part III, First 5 Years
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc3Part III, Section A, Line 2
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt056411
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt056411
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt067828
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt067828
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt00
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearAmt00
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct00.00000
IRS990ScheduleA/PublicSupportTotal509Amt0124239
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/SupportedOrganizationsCnt00
IRS990ScheduleA/SupportedOrganizationsTotalCnt00
IRS990ScheduleA/SupportSumAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0124239
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/Total509Grp/TotalAmt0124239
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0124239
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0124239
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt01529721
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Property acquisition - 1524 Bacon Street
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Mariah and Ryan King
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Executive Director/President & Spouse
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0The loans from Mariah King (Executive Director/President) and Ryan King (spouse) totaling $152,971 were made to fund the acquisition and initial development of the property at 1524 Bacon Street in Durham, NC. This property is intended to serve as a future childcare facility for Windy Hill Play to expand its mission of providing flexible, play-based childcare services to the Durham community. The organization's board of directors approved these loans as part of the organization's strategic growth plan. The property acquisition represents a significant investment in the organization's future capacity to serve more families with childcare needs in Durham. As noted in Part III of Form 990-EZ, this property is still in the development phase and not yet operational as a childcare site. According to the loan agreement, there is no interest attached to the loan. The loan will be made payable in full once the organization is able to work with First Citizens Bank to attach a loan to the property that will support the building development. The organization requires 2 years of financial statements to support this business relationship with the bank. The loans were properly documented with written agreements and were necessary to secure the property, which is recorded as an asset valued at $360,000 on the organization's balance sheet. Additional funding for the property came from a loan from Masjid Tawheed Wa Sunnah ($160,000) and designated donations for the Bacon Street project. Retry Does this make sense or are their red flags? Edit Scrutinized nonprofit's finances, found no significant operational risks. 10s Assessment of Your Form 990-EZ Filing Overall, your Form 990-EZ filing appears appropriate and doesn't contain significant red flags. Here's an analysis: Strengths Proper disclosure of related party transactions - You've transparently reported the loans from Mariah King and spouse with appropriate explanations Clear mission alignment - The property acquisition directly supports your childcare mission Board approval and documentation - The loans have board approval and written agreements No-interest loan terms - The interest-free nature benefits the organization Reasonable compensation - Executive compensation is modest ($5,400 for Mariah King) Clear future plans - You've explained the refinancing strategy with First Citizens Bank Minor Considerations First-year property acquisition - While purchasing a $360,000 property in your first year is significant, you've explained this as part of your strategic growth plan and have designated funding sources Consistency between financial sections - We've ensured consistency between Part I (activities) and Part II (balance sheet) Recommendations Document board decisions thoroughly - Continue maintaining detailed minutes of board decisions regarding the property and loans Develop a formal refinancing timeline - Create a written plan for the anticipated refinancing with First Citizens Bank Track designated contributions carefully - Maintain clear records of donations specifically for the Bacon Street property Your approach of being transparent about the related party transactions and providing context around the property acquisition is exactly what the IRS expects to see. The no-interest loan from officers actually demonstrates their commitment to the organization's mission rather than raising concerns.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Part II, Loans to or from Interested Persons
IRS990ScheduleL/TotalBalanceDueAmt01529721
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Windy Hill Play is a 501(c)(3) nonprofit providing flexible, play-based childcare services in Durham, NC. The organization operates with a unique tiered flexibility model that allows families to choose care options that best fit their needs. In 2024, the organization acquired property at 1524 Bacon Street for future expansion. This property is currently in development and not yet operational as a childcare site.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization received loans totaling $152,971 from Executive Director/President Mariah King and her spouse Ryan King to fund the acquisition of the 1524 Bacon Street property. According to the loan agreement, there is no interest attached to the loan. The loan will be repaid in full once the organization establishes a sufficient business relationship with First Citizens Bank to secure property financing, which requires 2 years of financial statements. The board approved these loans as part of the organization's strategic growth plan. Additional details are provided in Schedule L, Part II.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Marketing (1207), Gas (1025), Job Supplies (410), Snacks & Entertainment (2737), Software (2663), Professional Development (1050), Taxes & Licenses (8335)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Credit card balances ($48), Loan from Masjid Tawheed Wa Sunnah ($160,000), and Loans from Mariah & Ryan King ($152,971)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part III - Program Service Accomplishments:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part V, Line 38b - Loans from Officers:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part II, Line 24
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Mariah King
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum09192130023
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WINDY HILL PLAY
ReturnHeader/Filer/BusinessNameControlTxt0WIND
ReturnHeader/Filer/EIN0933973645
ReturnHeader/Filer/PhoneNum09192130023
ReturnHeader/Filer/USAddress/AddressLine1Txt02610 WINDY HILL RD
ReturnHeader/Filer/USAddress/CityNm0DURHAM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd0277035850
ReturnHeader/ReturnTs02025-05-13T16:53:26Z
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$360,894
Liabilities
$315,018
Net assets
$45,876
Revenue
$124,239
Expenses
$78,363
Net income
$45,876
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.61$3.15$0.46$1.24$0.78$0.46
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2024 filings • 501(c)3 • <$500k nonprofits