Children at Play Early Intervention Center

Nonprofit profile at a glance

EIN
550868334
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Staten Island, NY, USA
Phone
7183707529
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Specialized Education Institutions

Official website

Reported finances

Revenue
$13,437,765
Expenses
$12,975,121
Assets
$5,161,140
Liabilities
$2,285,326

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • KAREN BRYANT (EXECUTIVE DIRECTOR)

Highest reported compensation

  • KAREN BRYANT (EXECUTIVE DIRECTOR): $189,351 total reported compensation
  • LEONA MANNUZZA (EDUCATIONAL DIRECTOR): $108,376 total reported compensation
  • ASHLEY MAZZONE (DIRECTOR OF OPERATIONS): $89,468 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide each child with a unique and individualized educational, therapeutic experience which will lay the foundation for the future as a capable and productive member of their community

What it reported doing in 2024

Children at play provides educational & therapeutic services to preschool children (2.7 to 5.0 years old) with developmental disabilities for the New York city department of education (nycdoe) and home-based care services for the office of people with developmental disabilities (opwdd). The following services we provide for preschool children are special classed in center-based settings, special education itinerant teaching (seit) services individual evaluations, speech, occupational and or physical therapies. In addition, children at play is committed to educating parents to understand and advocate for the special needs of their children throughout childhood, adolescence and adulthood.(continued on schedule o)children at play works with parents to continue to be a resource to their children outside of the classroom environment.

Operating model

Revenue model
Earned-program. 99% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 71
  • Accountability: 100
  • Sustainability: 37
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.3%; rating input score 89
  • Program expense ratio: 92.5%; rating input score 92
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • 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; 66th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 3.4%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 0.4; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: 0.44; rating input score 33; 33rd percentile among comparable filings
  • Officer compensation ratio: 3.3%; rating input score 66; 66th percentile among comparable filings

Growth

  • Program expense growth: 21.3% per year; rating input score 100; 91st percentile among comparable filings
  • Revenue growth: 12.1% per year; rating input score 100; 80th percentile among comparable filings
  • Asset growth: 17.3% per year; rating input score 100; 85th percentile among comparable filings

Details

  • Where the money goes: 89.3% of revenue deployed · 92.5% of spending went to programs
  • Governance: 9 of 9 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $12M in reported program spending
  • Leadership: top reported pay $189K · 12 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 30 of 30 current checks pass
  • Schedules: 7 filed schedules · includes executive pay
  • Filing history: 12 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Total-asset coverage ratio scored 11/100.
  • Moderate — Sustainability: Operating margin scored 48/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 33/100.