Play N Learn Center Inc

Nonprofit profile at a glance

EIN
920047999
IRS 990 coverage
2009–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Fairbanks, AK, USA
Phone
9074790900
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Child Day Care

Official website

Reported finances

Revenue
$4,415,443
Expenses
$3,959,498
Assets
$5,989,922
Liabilities
$776,512

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

Leadership & pay

15 people listed

Executive titles in this filing

  • STEVE BOUTA (VICE PRESIDENT)
  • JEFF RENTZEL (PRESIDENT)
  • KELLY DOUGHTY (EXECUTIVE DIRECTOR)

Highest reported compensation

  • BARBARA HALE-ELLANNA (FINANCE DIRECTOR): $85,312 total reported compensation
  • KELLY DOUGHTY (EXECUTIVE DIRECTOR): $74,700 total reported compensation

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

Overview

Mission

Helping children, families, and communities thrive by providing high quality family-focused services that advocate for and strengthen children, families, and staff.

What it reported doing in 2024

Child care program: school age program - provides before and after school services for children who attend pearl creek and ladd elementary, and full time care during holidays and school breaks, during the school year.co-pay - the amount of full day early head start, head start and school age families pay, whch is determined by the state of Alaska or the tanana chiefs conference.sprouts and clubhouse - child care and before and after school program for employees of head start and partnering organizations.

Operating model

Revenue model
Donor-supported. 81% of the money available for current operations came from contributions and gifts.
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. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 92
  • Accountability: 86
  • Sustainability: 58
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.7%; rating input score 79
  • Program expense ratio: 87.7%; rating input score 88
  • 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 10.3%; rating input score 63; 63rd percentile among comparable filings
  • Total-asset coverage ratio: 1.51; rating input score 52; 52nd percentile among comparable filings
  • Liabilities to assets ratio: 0.13; rating input score 53; 53rd percentile among comparable filings
  • Officer compensation ratio: 4%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: 0.5% per year; rating input score 100; 15th percentile among comparable filings
  • Revenue growth: 3.2% per year; rating input score 100; 28th percentile among comparable filings
  • Asset growth: 14.1% per year; rating input score 100; 72nd percentile among comparable filings

Details

  • Where the money goes: 78.7% of revenue deployed · 87.7% of spending went to programs
  • Governance: 13 of 13 board members independent · 6 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $3.5M in reported program spending
  • Leadership: top reported pay $85K · 15 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 52/100.
  • Review — Sustainability: Liabilities to assets ratio scored 53/100.