Play360 Inc

Nonprofit profile at a glance

EIN
273715896
IRS 990-EZ coverage
2019–2025
Forms available
Form 990-EZ 2025, Form 990-N 2025
Location
Bloomington, IN, USA
Phone
8123615888
Rating
92
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Service Organizations

Official website

Reported finances

Revenue
$33,000
Expenses
$64,790
Assets
$33,982
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Jonathan Racek (President)
  • Catherine Racek (Vice President)

People named in this filing

  • Genevieve Pritchard (Treasurer)
  • Jonathan Racek (President)
  • Catherine Racek (Vice President)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Play 360 believes that all children deserve a stimulating education. We strengthen childhood education in low-resource communities through empowering them to build low-cost playgrounds as an extension on the classroom. This fosters collaboration, cooperation, creativity, and innovation among children.

What it reported doing in 2025

Built and supported playground building, and online learning platform for playground building, projects using local labor and materials to improve education for children and to develop skills and collaboration within the community.

Operating model

Revenue model
Donor-supported. 100% 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. Expenses are high relative to revenue and assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 94
  • Transparency & Controls: 100
  • Sustainability: 28
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 85%; rating input score 85

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -96.3%; rating input score 8; 8th percentile among comparable filings
  • Total-asset coverage ratio: 0.52; rating input score 32; 32nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 10.5% per year; rating input score 100; 71st percentile among comparable filings
  • Revenue growth: 3.6% per year; rating input score 100; 64th percentile among comparable filings
  • Asset growth: -10.4% per year; rating input score 0; 17th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 85% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $55K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 7 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 — Sustainability: Operating margin scored 8/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 32/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.