The Play Group Theatre
Legal name: Play Group Theater for Children and Young Adults Inc
Nonprofit profile at a glance
- EIN
- 133755191
- IRS 990 coverage
- 2010–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- White Plains, NY, US
- Phone
- (914) 946-4433
- Rating
- 76
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Arts Education
Reported finances
- Revenue
- $1,032,131
- Expenses
- $1,069,450
- Assets
- $1,332,941
- Liabilities
- $959,410
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
11 people listed
Highest reported compensation
- JILL ABUSCH (PGT ARTISTIC D): $99,695 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 enable students to develop collaborative and communication skills, artistry, self-esteem, love of theatre and a dedication to the community as a whole.
What it reported doing in 2024
The play group theater (pgt) is an educational theatre providing diverse actor training and performance opportunities to children and teens regardless of financial means. Throughout the academic year, students participate in various quality performing arts programs including: pgt's mainstage program, which produces full-scale plays and musicals with young actors presented to a public audience; theatre lab, which produces and presents original and devised works with students actors in pgt's black box theatre; and pgt summer theatre, which provides full day summer theatre programs with four, two, and one week options for students ages 4-17. Pgt outreach programs provide professional development and artist residencies for local schools and organizations.
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 85% 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. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 68
- Transparency & Controls: 90
- Accountability: 84
- Sustainability: 33
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 75.4%; rating input score 75
- Program expense ratio: 72.7%; rating input score 73
- Fundraising efficiency: $5.11 raised per $1 spent on fundraising; rating input score 18; 18th percentile among comparable filings
Transparency & Controls
- Consistency checks: 92.9%; rating input score 93; 19th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 90.9%; rating input score 91; 23rd percentile among comparable filings
- Governance controls: 6 of 8 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -3.6%; rating input score 27; 27th percentile among comparable filings
- Total-asset coverage ratio: 1.25; rating input score 50; 50th percentile among comparable filings
- Liabilities to assets ratio: 0.72; rating input score 10; 10th percentile among comparable filings
- Officer compensation ratio: 9.3%; rating input score 39; 39th percentile among comparable filings
Growth
- Program expense growth: -1.4% per year; rating input score 0; 14th percentile among comparable filings
- Revenue growth: 0.9% per year; rating input score 100; 18th percentile among comparable filings
- Asset growth: 5% per year; rating input score 100; 39th percentile among comparable filings
Details
- What they do: 3 programs and campaigns described on the official site · 2 operating locations identified
- Where the money goes: 75.4% of revenue deployed · 72.7% of spending went to programs
- Governance: 10 of 11 board members independent · 6 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $777K in reported program spending
- Leadership: top reported pay $100K · 11 people listed
- Consistency: 27 of 28 current checks pass · 1 finding to review
- Schedules: 7 filed schedules · includes major donors and grants
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: Filed and resolved organization relationships.
- 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: Fundraising efficiency scored 18/100.
- Review — Accountability: Governance controls: 2 of 8 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Sustainability: Operating margin scored 27/100.
- Review — Sustainability: Total-asset coverage ratio scored 50/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Sustainability: Liabilities to assets ratio scored 10/100.
- Moderate — Sustainability: Officer compensation ratio scored 39/100.