The Playing Field Inc
Nonprofit profile at a glance
- EIN
- 474112110
- IRS 990 coverage
- 2015–2024
- Forms available
- Form 990 2024
- Location
- Madison, WI, USA
- Phone
- 6082861061
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Single Organization Support
Reported finances
- Revenue
- $5,032,176
- Expenses
- $2,871,674
- Assets
- $7,403,868
- Liabilities
- $818,522
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
13 people listed
Executive titles in this filing
- THOMAS GEORGE POPP JR (PRESIDENT)
- ELIZABETH BERGQUIST (VICE PRESIDENT)
- ABBI KRUSE (EXECUTIVE DIRECTOR)
Highest reported compensation
- ABBI KRUSE (EXECUTIVE DIRECTOR): $120,428 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The playing field is dedicated to breaking the barriers faced by low-income families in accessing high-quality early care and education.
What it reported doing in 2024
Education and child care services - program services include providing early education and child care services to children from varying socio-economic backgrounds.during the 2024-25 fiscal year, the playing field was able to supplement tuition subsidies or provide no cost child care for 34 children, ensuring that the true cost of child care was not unreachable for families in need. This support ensured that families had available, safe, high quality child care enabling parents to obtain financial independence through employment. Additionally, financial support in emergency situations was also provided. The family emergency designated funds supported several instances of need by providing rent payments, emergency housing, car repairs, transportation expenses, groceries, and baby supplies. Additionally, scholarship funds were used to support 7 children to ensure continuity of care as they transitioned into preschool programs. In order to provide highly specialized care for a diverse community of children, the playing field also invested in extensive training and professional development opportunities for all staff members. This investment ensures that all children receive the highest quality of individualized care and learning opportunities in the context of their community.
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 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.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
STRONG - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 62
- Transparency & Controls: 92
- Accountability: 95
- Sustainability: 77
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 48.3%; rating input score 48
- Program expense ratio: 82.7%; rating input score 83
- Fundraising efficiency: $34.27 raised per $1 spent on fundraising; rating input score 72; 72nd percentile among comparable filings
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: 7 of 8 controls in place; rating input score 88
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- 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: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 42.9%; rating input score 90; 90th percentile among comparable filings
- Total-asset coverage ratio: 2.58; rating input score 70; 70th percentile among comparable filings
- Liabilities to assets ratio: 0.11; rating input score 57; 57th percentile among comparable filings
- Officer compensation ratio: 4.2%; rating input score 60; 60th percentile among comparable filings
Growth
- Program expense growth: 18.8% per year; rating input score 100; 84th percentile among comparable filings
- Revenue growth: 23.6% per year; rating input score 100; 91st percentile among comparable filings
- Asset growth: 39.9% per year; rating input score 100; 96th percentile among comparable filings
Details
- Where the money goes: 48.3% of revenue deployed · 82.7% of spending went to programs
- Governance: 11 of 11 board members independent · 7 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $2.4M in reported program spending
- Leadership: top reported pay $120K · 13 people listed
- Consistency: 35 of 35 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 10 filing years from 2015 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.
- Moderate — Financial Efficiency: Mission deployment rate scored 48/100.
- Review — Accountability: Governance controls: Document-retention policy not reported.
- Review — Sustainability: Liabilities to assets ratio scored 57/100.