Nonprofit · EIN 81-0471947
SPIRIT AT PLAY INC
Tax-exempt · MISSOULA, MT 59801
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2025 | 990 | $440,441 | $425,030 | $15,411 | $359,820 | $67,142 | $292,678 |
| August 31, 2024 | 990 | $446,640 | $454,910 | -$8,270 | $343,570 | $66,303 | $277,267 |
| August 31, 2023 | 990 | $495,202 | $504,515 | -$9,313 | $362,500 | $76,963 | $285,537 |
Financial details: 990 for the year ended August 31, 2025
Revenue
- Contributions, gifts and grants
- $3,623
- Program service revenue
- $433,463
- Investment income
- $3,285
- Other revenue
- $70
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $64,400
- Other salaries and wages
- $223,505
- Salaries, compensation and benefits (total)
- $340,028
- Professional fundraising fees
- $0
- Accounting fees
- $4,780
- Occupancy
- $6,625
- Travel
- $330
- Depreciation
- $2,203
- Program services (functional)
- $362,028
- Management and general (functional)
- $59,684
- Fundraising (functional)
- $3,318
Balance sheet and other
- Total assets, start of year
- $343,570
- Total assets, end of year
- $359,820
- Total liabilities, end of year
- $67,142
- Net assets, end of year
- $292,678
- Land, buildings and equipment
- $55,035
- Net assets without donor restrictions
- $292,678
- Gross receipts
- $440,441
- Employees
- 22
- Volunteers
- 50
- Year formed
- 1991
- State of legal domicile
- MT
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended August 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| SUSAN WOLFSEN | Executive Dir. Officer | 40 | $52,649 | $11,525 |
| Monica Perez-Watkins | Member Trustee or director | 0.25 | $0 | $0 |
| ALLISON WILSON | sec 9/1-12/31 Trustee or director, Officer | 0.25 | $0 | $0 |
| ELISE GUEST | sec 1/1-8/31 Trustee or director, Officer | 0.25 | $0 | $0 |
| Ruby Redshaw | Member Trustee or director | 0.25 | $0 | $0 |
| JANET SEIDEL | vp 9/1-12/31 Trustee or director, Officer | 0.25 | $0 | $0 |
| STEPHANIE GOBLE | MEMBER Trustee or director | 0.25 | $0 | $0 |
| Martha Hoober | tres 1/1-8/31 Trustee or director, Officer | 0.25 | $0 | $0 |
| KATIE LAPOINTE | PRES 9/1-12/31 Trustee or director, Officer | 1 | $0 | $0 |
| Tyler Green Hartmann | pres 1/1-8/31 Trustee or director, Officer | 0.25 | $0 | $0 |
| GINGER SILLARS | tres 9/1-12/31 Trustee or director, Officer | 0.25 | $0 | $0 |
| Alex Dalgleish | vp 1/1-8/31 Trustee or director, Officer | 0.25 | $0 | $0 |
| ZOA PHILLIPS | MEMBER Trustee or director | 0.25 | $0 | $0 |
990 for the year ended August 31, 2024: 10 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| SUSAN WOLFSEN | Executive Dir. Officer | 40 | $46,737 | $9,832 |
| Monica Perez-Watkins | Member Trustee or director | 0.25 | $0 | $0 |
| ALLISON WILSON | Secretary Trustee or director, Officer | 0.25 | $0 | $0 |
| Ruby Redshaw | Member Trustee or director | 0.25 | $0 | $0 |
| JANET SEIDEL | Vice President Trustee or director, Officer | 0.25 | $0 | $0 |
| Martha Hoober | Member Trustee or director | 0.25 | $0 | $0 |
| KATIE LAPOINTE | President Trustee or director, Officer | 1 | $0 | $0 |
| Tyler Green Hartmann | Member Trustee or director | 0.25 | $0 | $0 |
| GINGER SILLARS | Treasurer Trustee or director, Officer | 0.25 | $0 | $0 |
| Alex Dalgleish | Member Trustee or director | 0.25 | $0 | $0 |
990 for the year ended August 31, 2023: 7 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| SUSAN WOLFSEN | Executive Dir. Officer | 40 | $54,112 | $9,324 |
| ALLISON WILSON | MEMBER Trustee or director | 1 | $0 | $0 |
| JENNY SWAJKOSKI | Secretary Trustee or director, Officer | 1 | $0 | $0 |
| JANET SEIDEL | MEMBER Trustee or director | 1 | $0 | $0 |
| JESSICA HOLDREN | President Trustee or director, Officer | 4 | $0 | $0 |
| KATIE LAPOINTE | Vice President Trustee or director, Officer | 2 | $0 | $0 |
| GINGER SILLARS | Treasurer Trustee or director, Officer | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 621 STEPHENS AVE, MISSOULA, MT 59801-3811
- In care of
- % SUSAN WOLFSEN
- Principal officer (990 for 2024)
- SUSAN WOLFSEN, 621 STEPHENS AVE, MISSOULA, MT 59801
- Signed the 990
- SUSAN WOLFSEN, Executive Director
- Phone
- (406) 728-7001
- Website
- WWW.SPIRITATPLAY.ORG
- Return prepared by
- Boyle Deveny & Meyer PC
Mission
EARLY CHILDHOOD EDUCATION AND CARE.
Program accomplishments
- Spirit at Play (SAP) Early Child Program, established in 1991, serves children from ages 2 to 6 during the school term and children up to age 9 in the summer program. This non-profit educational program is licensed through the State of Montanas Department of Public Health & Human Services.The school strives to follow the National Association for the Education of Young Childrens (NAEYC) guidelines for early childhood programs. NAEYCs Developmentally Appropriate Practice, Howard Gardners Multiple Intelligences Theory, Reggio Emilia Philosophy, Play-Based Education and the Project Approach are blended and utilized as educational systems for the children enrolled in the program. Spirit at Play is continually working toward being sustainable and the children are being taught sustainable ways to work within the school and the local community to utilize its resources.The School is committed to providing early childhood education to the whole community and does not participate in any form of discrimination based on race, religion, sex, national origin, handicap, or age.Some of the unique activities that the staff make available to children and families enrolled in the school are: swimming, ice skating, sign language, creative movement, exposure to other languages and cultures, music and theater.During our fiscal year ending 8-31-25, we served 40 different children throughout the year, including our summer program.Expenses $362,028 · revenue $433,533
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in August, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | August 31, 2026 | January 15, 2027 | Not due yet |
| 2024 | August 31, 2025 | January 15, 2026 | 990 on file |
| 2023 | August 31, 2024 | January 15, 2025 | 990 on file |
IRS record
- EIN
- 81-0471947
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1994
- Accounting year ends
- August
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B200)
- Assets (IRS master file)
- $359,820
- Income (IRS master file)
- $440,441
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | August 2025 | $440,441 | $425,030 | $359,820 | XML |
| 990 | August 2024 | $446,640 | $454,910 | $343,570 | XML |
| 990 | August 2023 | $495,202 | $504,515 | $362,500 | XML |
| 990 | August 2022 | $498,853 | $406,261 | $369,408 | IRS |
| 990 | August 2021 | – | – | – | IRS |
| 990 | August 2020 | – | – | – | IRS |
| 990 | August 2019 | – | – | – | IRS |
| 990 | August 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 81-0471947).
Questions about SPIRIT AT PLAY INC
- What is the EIN of SPIRIT AT PLAY INC?
- The employer identification number (EIN) of SPIRIT AT PLAY INC is 81-0471947.
- Is SPIRIT AT PLAY INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1994.
- Are donations to SPIRIT AT PLAY INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SPIRIT AT PLAY INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SPIRIT AT PLAY INC due?
- The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SPIRIT AT PLAY INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended August 2025.
- Who is the principal officer of SPIRIT AT PLAY INC?
- The 990 for the year ended August 31, 2025 names SUSAN WOLFSEN.
- Who are the officers and directors of SPIRIT AT PLAY INC?
- The 990 for the year ended August 31, 2025 lists 13 people; 1 received compensation from the organization, the highest $52,649 (SUSAN WOLFSEN, Executive Dir.).
- How much revenue does SPIRIT AT PLAY INC have?
- On its 990 for the year ended August 31, 2025 it reported revenue of $440,441, expenses of $425,030 and total assets of $359,820 at year end.
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