Children At Play Inc

Nonprofit profile at a glance

EIN
352323088
IRS 990 coverage
2016–2017
Forms available
Form 990 2017, Form 990-EZ 2014, Form 990-N 2009
Location
Kitty Hawk, NC, USA
Rating
32
Verdict
REVIEW
Rating confidence
Moderate
Sector
Theater

Reported finances

Revenue
$141,356
Expenses
$126,584
Assets
$24,376
Liabilities
$899

Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • ALYSSA HANNON (President)

Highest reported compensation

  • ROBIN HOLTON (Director): $29,106 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Operate a children's museum to provide interactive play and learning opportunities that challenge children and families to learn and grow together.

What it reported doing in 2017

Operated a children's museum that provides family oriented play and learning opportunities for children ages 1-9 and their families. The facility serves residents and visitors in the Outer Bank of NC.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

REVIEW - The filed numbers largely add up. 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: 4
  • Transparency & Controls: 76
  • Accountability: 16
  • Sustainability: 41
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 2.1%; rating input score 2
  • Program expense ratio: 2.3%; rating input score 2
  • Fundraising efficiency: $4.09 raised per $1 spent on fundraising; rating input score 19; 19th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 84.6%; rating input score 85; 2nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: Limited
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 10.5%; rating input score 65; 65th percentile among comparable filings
  • Total-asset coverage ratio: 0.19; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 43; 43rd percentile among comparable filings
  • Officer compensation ratio: 23%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: -96.6% per year; rating input score 0; 1st percentile among comparable filings
  • Revenue growth: 12% per year; rating input score 100; 79th percentile among comparable filings
  • Asset growth: -2.9% per year; rating input score 0; 23rd percentile among comparable filings

Details

  • Where the money goes: 2.1% of revenue deployed · 2.3% of spending went to programs
  • Governance: 3 of 8 filing controls reported
  • Programs: 2 filed program accomplishments
  • Leadership: top reported pay $29K · 10 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2016 to 2017
  • 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.

Key Signals

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

  • High — Financial Efficiency: Mission deployment rate scored 2/100.
  • High — Financial Efficiency: Program expense ratio scored 2/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 19/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 11/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 17/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 43/100.