Where Angels Play Foundation

Nonprofit profile at a glance

EIN
462265918
IRS 990 coverage
2013–2024
Forms available
Form 990 2024, Form 990-EZ 2020, Form 990-N 2021
Location
Oakhurst, NJ, USA
Phone
7325952619
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Arts, Cultural Organizations - Multipurpose

Official website

Reported finances

Revenue
$959,798
Expenses
$690,794
Assets
$951,403
Liabilities
$450,000

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

Leadership & pay

7 people listed

Executive titles in this filing

  • WILLIAM LAVIN (PRESIDENT)
  • CHRISTOPHER MCGOWAN (VICE PRESIDENT)
  • MARY KATE HERBERT (EXECUTIVE DIRECTOR)

Highest reported compensation

  • MARY KATE HERBERT (EXECUTIVE DIRECTOR): $75,000 total reported compensation
  • WILLIAM LAVIN (PRESIDENT): $24,000 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 organization's mission is to create joyful places to play and to provide hope, recovery, and a return to family values in the wake of senseless violence and tragedy. Each playground constructed will be personalized for whom the playground honors; the structures will be safe, fun places for children to be children, a gift to our youth in an effort to enhance and sustain their precious childhood.

Operating model

Revenue model
Donor-supported. 95% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 98% 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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 92
  • Transparency & Controls: 87
  • Accountability: 67
  • Sustainability: 59
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 86.1%; rating input score 86
  • Fundraising efficiency: $37.78 raised per $1 spent on fundraising; rating input score 73; 73rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.1%; rating input score 94; 25th 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: 71.4%; rating input score 71; 15th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 28%; rating input score 83; 83rd percentile among comparable filings
  • Total-asset coverage ratio: 1.38; rating input score 53; 53rd percentile among comparable filings
  • Liabilities to assets ratio: 0.47; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 14.3%; rating input score 24; 24th percentile among comparable filings

Growth

  • Program expense growth: -3.2% per year; rating input score 0; 10th percentile among comparable filings
  • Revenue growth: -2.8% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: 11.1% per year; rating input score 100; 62nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 86.1% of spending went to programs
  • Governance: 5 of 7 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $595K in reported program spending
  • Leadership: top reported pay $75K · 7 people listed
  • Highest-paid contractors: 1 contractor listed · $404K reported
  • Consistency: 26 of 26 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 10 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 53/100.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.
  • High — Sustainability: Officer compensation ratio scored 24/100.