Civic Intelligence

Bakersfield Play Center

EIN 95-1738185 • 501(c)3 • Bakersfield, CA

Profile

To provide educational child care for the community that focuses on enhancing the development of the whole child.

1620 Kentucky StreetBakersfield, CA 93306

bakersfieldplaycenter.com

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.89x

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

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

81st percentile

0.09x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

49th percentile

1.2%

Higher net margin than 49% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

83rd percentile

34%

Faster asset growth than 83% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

77th percentile

27%

Faster revenue growth than 77% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$35,157

Up $8,939 (+34%) from 2023

Liabilities

Up

$31,341

Up $3,886 (+14%) from 2023

Net Assets

Up

$3,816

Up $5,053 (+408%) from 2023

Revenue

Up

$350,395

Up $75,417 (+27%) from 2023

Expenses

Up

$346,342

Up $68,621 (+25%) from 2023

Net Income

Up

$4,053

Up $6,796 (+248%) from 2023

Trend Graphs

Balance Sheet Trend

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

$80K$60K$40K$20K$0-$20KAssets 2008: $1,108Liabilities 2008: $0Net Assets 2008: $1,1082008Assets 2010: $6,717Liabilities 2010: $0Net Assets 2010: $6,7172010Assets 2011: $5,806Liabilities 2011: $1,226Net Assets 2011: $4,5802011Assets 2012: $834Liabilities 2012: $1,763Net Assets 2012: -$9292012Assets 2013: $12,532Liabilities 2013: $0Net Assets 2013: $12,5322013Assets 2014: $17,193Liabilities 2014: $0Net Assets 2014: $17,1932014Assets 2015: $13,505Liabilities 2015: $0Net Assets 2015: $13,5052015Assets 2016: $0Net Assets 2016: -$7,5162016Assets 2017: $25,327Net Assets 2017: $25,3272017Assets 2018: $0Net Assets 2018: $23,7302018Assets 2019: $6,352Net Assets 2019: $6,3522019Assets 2020: $51,908Liabilities 2020: $47,608Net Assets 2020: $4,3002020Assets 2021: $69,003Liabilities 2021: $47,863Net Assets 2021: $21,1402021Assets 2022: $30,527Liabilities 2022: $29,021Net Assets 2022: $1,5062022Assets 2023: $26,218Liabilities 2023: $27,455Net Assets 2023: -$1,2372023Assets 2024: $35,157Liabilities 2024: $31,341Net Assets 2024: $3,8162024

Highlighted filing

2024

Assets$35,157
Liabilities$31,341
Net Assets$3,816

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2008: $50,469Expenses 2008: $51,865Net Income 2008: -$1,3962008Revenue 2010: $71,405Expenses 2010: $71,776Net Income 2010: -$3712010Revenue 2011: $116,902Expenses 2011: $119,035Net Income 2011: -$2,1332011Revenue 2012: $129,378Expenses 2012: $134,917Net Income 2012: -$5,5392012Revenue 2013: $124,715Expenses 2013: $111,254Net Income 2013: $13,4612013Revenue 2014: $135,010Expenses 2014: $130,349Net Income 2014: $4,6612014Revenue 2015: $127,690Expenses 2015: $131,378Net Income 2015: -$3,6882015Revenue 2016: $142,082Expenses 2016: $149,598Net Income 2016: -$7,5162016Revenue 2017: $140,872Expenses 2017: $115,545Net Income 2017: $25,3272017Revenue 2018: $126,128Expenses 2018: $127,725Net Income 2018: -$1,5972018Revenue 2019: $195,616Expenses 2019: $212,994Net Income 2019: -$17,3782019Revenue 2020: $212,775Expenses 2020: $196,690Net Income 2020: $16,0852020Revenue 2021: $246,124Expenses 2021: $228,974Net Income 2021: $17,1502021Revenue 2022: $225,556Expenses 2022: $263,882Net Income 2022: -$38,3262022Revenue 2023: $274,978Expenses 2023: $277,721Net Income 2023: -$2,7432023Revenue 2024: $350,395Expenses 2024: $346,342Net Income 2024: $4,0532024

Highlighted filing

2024

Revenue$350,395
Expenses$346,342
Net Income$4,053

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.35$0.31$0.04$3.50$3.46$0.04
2023Detailed filing. Detailed filing data is available for this year.$0.26$0.27$0.01$2.75$2.78$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.31$0.29$0.02$2.26$2.64$0.38
2021Detailed filing. Detailed filing data is available for this year.$0.69$0.48$0.21$2.46$2.29$0.17
2020Detailed filing. Detailed filing data is available for this year.$0.52$0.48$0.04$2.13$1.97$0.16
2019Detailed filing. Detailed filing data is available for this year.$0.06$0.06$1.96$2.13$0.17
2018Detailed filing. Detailed filing data is available for this year.$0.00$0.24$1.26$1.28$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.25$0.25$1.41$1.16$0.25
2016Detailed filing. Detailed filing data is available for this year.$0.00$0.08$1.42$1.50$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.14$0.00$0.14$1.28$1.31$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.17$0.00$0.17$1.35$1.30$0.05
2013Detailed filing. Detailed filing data is available for this year.$0.13$0.00$0.13$1.25$1.11$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.01$0.02$0.01$1.29$1.35$0.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.06$0.01$0.05$1.17$1.19$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.07$0.00$0.07$0.71$0.72$0.00
2008Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.01$0.00$0.01$0.50$0.52$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$351,645
Mission and Program Overview

Mission

To provide educational child care for community

To provide educational child care for the community that focuses on enhancing the development of the whole child. Currently there are forty students in attendance, ages ranging from two to six years old.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$23,184$22,768▼ $416
Cash and Non-Interest-Bearing Accounts$3,034$12,389▲ $9,355
Total Assets$26,218$35,157▲ $8,939
Liabilities
Unsecured Notes Loans Payable$27,455$25,778▼ $1,677
Other Liabilities$0$5,563▲ $5,563
Total Liabilities$27,455$31,341▲ $3,886
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-1,237$3,816▲ $5,053
Total Net Assets Fund Balance$-1,237$3,816▲ $5,053
Total Liabilities and Net Assets / Fund Balance$26,218$35,157▲ $8,939

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$22,068$4,041$26,109
Other Land Buildings$700$2,800$3,500
Compensation and Service Providers

Board Members and Trustees

NameTitle
Adriana VasquezPresident
Gabe UlloaVice President
Angie EsparzaExecutive Director
Erica OlivaParent Liason
Juliana ArreolaParent Liason
Byron R MiltonSecretary
Jessica WilsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$47,268
Program Service Revenue
$290,919
Investment Income
$0
Other Revenue
$12,208
All Other Contributions
$22,270
Change in Net Assets
$4,053
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$218,670
Other Expenses$127,672
Total Fundraising Expense$6,332
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$161,243--$161,243
Occupancy$53,052--$53,052
Payroll Taxes$50,102--$50,102
Fees for Services Other$7,594--$7,594
Other Employee Benefits$7,325--$7,325
Fees for Services Legal$6,028--$6,028
Insurance$2,745--$2,745
Other Expenses$865$866$6,332$1,731
Information Technology-$1,429-$1,429
Depreciation Depletion$1,416--$1,416
Office Expenses-$1,224-$1,224
All Other Expenses-$81-$81
Total Functional Expenses$333,160$6,850$6,332$346,342
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$11,642
Fundraising Direct Expenses$0
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
Wac Bill$5,563
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 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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

There are no separate committees other than the governing body at this time.

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

The form 990 is reviewed by the executive director, president, and treasurer before presentation to the board for approval.

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

Potential conflicts of interest are discussed during the annual meeting. The board is working on a current signature statement.

Form 990, Part VI, Section B, Line 15

The board of directors determines the pay of the executive director using comparable salaries for the local area.

Form 990, Part VI, Section C, Line 19

Public documents are available upon written request.

Filing and Contact Details

Filer

Filer Name
Bakersfield Play Center
EIN
95-1738185
Phone
6613254064
Address
1620 KENTUCKY STREET, BAKERSFIELD, CA 93306

Signing Officer

Name
Angie Esparza
Title
Executive Director
Phone
6613254064
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Angie Esparza
Formed
2010
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
9
Volunteers
30

Preparer

Firm
Daniells Phillips Vaughan & Bock
Address
300 NEW STINE ROAD, BAKERSFIELD, CA 93309
Preparer
Marianne a Diaz Ea
Phone
6618347411
Raw XML Appendix393 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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IRS990/BooksInCareOfDetail/PhoneNum06613254064
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IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0291485
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt058910
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt032671
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt012635
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt052468
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt069462
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0226146
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt068
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt070
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0529897
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0145
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt05873
IRS990ScheduleA/OtherIncome170Grp/TotalAmt06018
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97340
IRS990ScheduleA/PublicSupportPY170Pct00.97720
IRS990ScheduleA/PublicSupportTotal170Amt0226146
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt058910
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt032671
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt012635
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt052468
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt069462
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0226146
IRS990ScheduleA/TotalSupportAmt0232334
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt0100
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt0100
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/BuildingsGrp/BookValueAmt022068
IRS990ScheduleD/BuildingsGrp/DepreciationAmt04041
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt026109
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0700
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02800
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05563
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0WAC BILL
IRS990ScheduleD/TotalBookValueLandBuildingsAmt022768
IRS990ScheduleD/TotalLiabilityAmt05563
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE NO SEPARATE COMMITTEES OTHER THAN THE GOVERNING BODY AT THIS TIME.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR, PRESIDENT, AND TREASURER BEFORE PRESENTATION TO THE BOARD FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2POTENTIAL CONFLICTS OF INTEREST ARE DISCUSSED DURING THE ANNUAL MEETING. THE BOARD IS WORKING ON A CURRENT SIGNATURE STATEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS DETERMINES THE PAY OF THE EXECUTIVE DIRECTOR USING COMPARABLE SALARIES FOR THE LOCAL AREA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PUBLIC DOCUMENTS ARE AVAILABLE UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt026218
IRS990/TotalAssetsEOYAmt035157
IRS990/TotalAssetsGrp/BOYAmt026218
IRS990/TotalAssetsGrp/EOYAmt035157
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt047268
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt06332
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt06850
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0333160
IRS990/TotalFunctionalExpensesGrp/TotalAmt0346342
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt027455
IRS990/TotalLiabilitiesEOYAmt031341
IRS990/TotalLiabilitiesGrp/BOYAmt027455
IRS990/TotalLiabilitiesGrp/EOYAmt031341
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-1237
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03816
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0333160
IRS990/TotalProgramServiceRevenueAmt0290919
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt011642
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0291485
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0350395
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt026218
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt035157
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt027455
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt025778
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01620 KENTUCKY STREET
IRS990/USAddress/CityNm0BAKERSFIELD
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd093306
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0BAKERSFIELDPLAYCENTER.COM
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ANGIE ESPARZA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06613254064
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BAKERSFIELD PLAY CENTER
ReturnHeader/Filer/BusinessNameControlTxt0BAKE
ReturnHeader/Filer/EIN0951738185
ReturnHeader/Filer/PhoneNum06613254064
ReturnHeader/Filer/USAddress/AddressLine1Txt01620 KENTUCKY STREET
ReturnHeader/Filer/USAddress/CityNm0BAKERSFIELD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd093306
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0952972229
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DANIELLS PHILLIPS VAUGHAN & BOCK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0300 NEW STINE ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BAKERSFIELD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd093309
ReturnHeader/PreparerPersonGrp/PhoneNum06618347411
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARIANNE A DIAZ EA
ReturnHeader/ReturnTs02025-11-17T15:48:20-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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