Play Centers Inc

Nonprofit profile at a glance

EIN
521259566
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Parkville, MD, USA
Phone
4102964880
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Day Care

Official website

Reported finances

Revenue
$5,548,758
Expenses
$5,794,353
Assets
$2,111,425
Liabilities
$1,321,784

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

Leadership & pay

3 people listed

Executive titles in this filing

  • DIANA MELLOTT (PRESIDENT)

Highest reported compensation

  • DIANA MELLOTT (PRESIDENT): $142,750 total reported compensation

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

Overview

Mission

Child day care-serving infants, pre-schooler, kindergarten, before and after school programs and children with special needs ( approx. 2000 children)

What it reported doing in 2024

Child day care - serving infants, pre-school and kindergarten children before and after school programs and children with special needs. (approx. 2000 children)

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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 90
  • Accountability: 79
  • Sustainability: 24
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.5%; rating input score 86
  • Program expense ratio: 82.6%; rating input score 83
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -4.4%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 0.36; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0.63; rating input score 16; 16th percentile among comparable filings
  • Officer compensation ratio: 2.5%; rating input score 73; 73rd percentile among comparable filings

Growth

  • Program expense growth: 0% per year; rating input score 100; 14th percentile among comparable filings
  • Revenue growth: -0.6% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: 7.9% per year; rating input score 100; 49th percentile among comparable filings

Details

  • Where the money goes: 85.5% of revenue deployed · 82.6% of spending went to programs
  • Governance: 3 of 3 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $4.8M in reported program spending
  • Leadership: top reported pay $143K · 3 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 21/100.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • High — Sustainability: Liabilities to assets ratio scored 16/100.