Learn-n-play Inc

Nonprofit profile at a glance

EIN
521684147
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Randallstown, MD, USA
Phone
4105045723
Rating
31
Verdict
REVIEW
Rating confidence
Moderate
Sector
Child Day Care

Reported finances

Revenue
$1,797,573
Expenses
$1,186,360
Assets
$953,265
Liabilities
$3,170

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

2 people listed

Executive titles in this filing

  • KIM ANDERSON MACK (PRESIDENT)

Highest reported compensation

  • KIM ANDERSON MACK (PRESIDENT): $189,100 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Daycare-school children

What it reported doing in 2025

Daycare-teaching children to be creative - providing quality care for children of working parents; opportunity for educational/social development of child

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 99% 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 and program spending has grown recently. 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: 8
  • Transparency & Controls: 64
  • Accountability: 5
  • Sustainability: 61
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 8.1%; rating input score 8
  • Program expense ratio: 12.4%; rating input score 12
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • 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: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 34%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 0.8; rating input score 37; 37th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 68; 68th percentile among comparable filings
  • Officer compensation ratio: 15.9%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: 24.6% per year; rating input score 100; 84th percentile among comparable filings
  • Revenue growth: 39.4% per year; rating input score 100; 94th percentile among comparable filings
  • Asset growth: 52.5% per year; rating input score 100; 95th percentile among comparable filings

Details

  • Where the money goes: 8.1% of revenue deployed · 12.4% of spending went to programs
  • Governance: 0 of 2 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $147K in reported program spending
  • Leadership: top reported pay $189K · 2 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 25 of 25 current checks pass
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 5 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 8/100.
  • High — Financial Efficiency: Program expense ratio scored 12/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Accountability: Governance controls: 7 of 8 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
  • High — Sustainability: Officer compensation ratio scored 23/100.