Association for Play Therapy Inc
Nonprofit profile at a glance
- EIN
- 770259621
- IRS 990 coverage
- 2010–2025
- Forms available
- Form 990 2025
- Location
- Clovis, CA, USA
- Phone
- 5592983400
- Rating
- 56
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $2,610,898
- Expenses
- $2,164,944
- Assets
- $4,467,427
- Liabilities
- $377
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
11 people listed
Executive titles in this filing
- KATHRYN LEBBY (President & CEO)
Highest reported compensation
- KATHRYN LEBBY (President & CEO): $276,020 total reported compensation
- DIANE L LEON (Vice Pres & COO): $173,563 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To advance a mental health modality called play therapy and serve the clinical and professional interests of those engaged in it.
What it reported doing in 2025
Education and credentials - magazine published quarterly, professional journal, and annual conference relating to the therapy of childs' play, continuing education, and credentials.
Operating model
- Revenue model
- Other-operating. 82% of the money available for current operations came from other operating revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 33
- Transparency & Controls: 60
- Accountability: 82
- Sustainability: 61
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 34%; rating input score 34
- Program expense ratio: 41%; rating input score 41
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90.9%; rating input score 91; 7th percentile among comparable filings
- Pay-setting controls: 1 of 6 controls in place; rating input score 17
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 5 of 9 controls in place; rating input score 56
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 17.1%; rating input score 68; 68th percentile among comparable filings
- Total-asset coverage ratio: 2.06; rating input score 58; 58th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
- Officer compensation ratio: 20.8%; rating input score 14; 14th percentile among comparable filings
Growth
- Program expense growth: 2.3% per year; rating input score 100; 21st percentile among comparable filings
- Revenue growth: 5.7% per year; rating input score 100; 42nd percentile among comparable filings
- Asset growth: 7.9% per year; rating input score 100; 49th percentile among comparable filings
Details
- Where the money goes: 34% of revenue deployed · 41% of spending went to programs
- Governance: 9 of 9 board members independent · 5 of 9 filing controls reported
- Programs: 2 filed program accomplishments
- Leadership: top reported pay $276K · 11 people listed · 1 of 6 pay-setting controls reported
- Consistency: 27 of 28 current checks pass · 1 finding to review
- Schedules: 4 filed schedules · includes executive pay
- Filing history: 16 filing years from 2010 to 2025
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Financial Efficiency: Mission deployment rate scored 34/100.
- Moderate — Financial Efficiency: Program expense ratio scored 41/100.
- Review — Accountability: Governance controls: 4 of 9 not reported.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Review — Sustainability: Total-asset coverage ratio scored 58/100.
- High — Sustainability: Officer compensation ratio scored 14/100.