Playground INC EIN 94-3336399 Form 990 (PDF) Claim this org

Playground INC FY2023 filing

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Develops new local theatre voices by incubating playwrights. For fiscal year 2023 it reported $776K in revenue, $699K in expenses, and $955K in net assets.Pt I

Type
Public charity (501(c)(3)) · Arts & Culture
Location
Berkeley, CA
Website
www.playground-sf.org
Filings
5 on file (2021–2023)
Revenue
$776KFY2023
Expenses
$699K
Net assets
$955K
People
12
Filings
5
Updates
0
More identity details & actions ⌄
EIN  94-3336399 Public charity (501(c)(3)) Berkeley, CA
Form 990 (PDF)
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Size
$100K–1M
What they do
Develops new local theatre voices by incubating playwrights.
Leadership
Regina Guggenheim · Chair Emeritus
Money in and out
$776K revenue, $699K expenses
Bottom line
72% program efficiency
Where the money goes · FY2023
Total revenue
$776K
Pt VIII · Ln 12
Total expenses
$699K
Pt IX · Ln 25
Net assets
$955K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $77K
Where spending went · Part IX cols B–D
Program services $0.72 Management & general $0.16 Fundraising $0.11
Program efficiency
72%
of spending reaches programs
Operating runway
11.6mo
months of highly liquid reserves at operating expense rate
Surplus margin
+10%
revenue over expenses, this year

Summary of the Filing

Part I · fiscal year 2023 · Form 990
Revenue
$776K
FY2023▼ -9%
Expenses
$699K
FY2023▲ +15%
Total assets
$1.2M
FY2023▲ +24%
Total liabilities
$197K
FY2023▲ +284%
Total revenue
$776K
Pt VIII · Ln 12
Total expenses
$699K
Pt IX · Ln 25
Net assets
$955K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$77K
Total assetsPt X · Ln 16$1.2M
Program-expense ratioPt IX · col B72%
Voting members of governing bodyPt I · Ln 312
Independent voting membersPt I · Ln 411

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CPlayground INC
EINHdr · item D94-3336399
Principal addressHdr · item CBerkeley, CA
WebsiteHdr · item Jwww.playground-sf.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFArts & Culture (A25)
Ruling yearIRS BMFFeb 2000

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a12
Independent voting membersPt VI · Ln 1b11
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Chair Emeritus
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
VP Development
$0Pt VII · Sec A
$0Pt VII · Sec A
Vp-Communicatio
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A

James a Kleinmann’s $110K as President is at the 92nd percentile of top reported officer pay among 2216 $100K–1M arts & culture nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2022
James a Kleinmann$110,000$120,000$104,800

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Mission & Programs · Part III

Where the work happens

3 program services account for $505K of program spending, described in the organization's own filed words · FY2022.
01

Playground innovator incubator & innovators showcasesupport the development and launch of innovative new theatre companies and new works through a year-long intensive incubator and multi-week showcase, featuring full productions and public showings by incubator PARTICIPANTS.TOTAL expenses for all of the programs noted above amounted to…

$505Kprogram expense
02

Monday night playgroundproduce staged readings of 72 original short works from more than 300 submissions for an online audience of 2000+ with participation of more than 360+ theatre artists (12 PERFORMANCES).PLAYGROUND festival of new worksproduce a three-week online new works festival celebrating the best new short and full-length…

Pt IX · col B
03

Commissioning initiative & playwright residency programdevelop 12-16 new full-length plays by playground alumni, including 4-6 under COMMISSION.PLAYGROUND young playwrights projectprovide playwriting classes for bay area high school students, free and discounted student admissions to public performances, and produce the annual young…

Pt IX · col B

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Statement of Revenue

Part VIII
Contributions & grants$653K · 84%
Program service revenue$87K · 11%
Other revenue$37K · 5%
Contributions & grants84%$653K
Program service revenue11%$87K
Other revenue5%$37K
— government grantsLn 1e$173K
Total revenueLn 12$776K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.72 Management & general $0.16 Fundraising $0.11
Program services72%$505K
Management & general16%$114K
Fundraising11%$79K
Total functional expensesLn 25$699K

Balance Sheet

Part X · end of year
CashLn 1$678K
Total assetsLn 16$1.2M
Total liabilitiesLn 26$197K
Total net assetsLn 32$955K
Months of cash on handcomputed11.6

Financial Metrics

Form 990 · FY2023 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $678K · Operating expenses/yr $699K
11.6 months
Where the money goes
Program services
Program services $505K · Total expenses $699K
72%
Management & General
Management & general $114K · Total expenses $699K
16%
Fundraising
Fundraising $79K · Total expenses $699K
11%
Cost to raise $1
Fundraising expense (3-yr avg) $62K · Solicited contributions (3-yr avg) $362K
$0.17 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $653K · Total revenue $776K
84%
Government reliance
Government grants $173K · Total revenue $776K
22%
Earned-income share
Program service revenue $87K · Total revenue $776K
11%
Investment reliance
Investment income $0 · Total revenue $776K
0%
Program self-sufficiency
Program service revenue $87K · Total expenses $699K
12%
Growth & trend
Revenue growth (YoY)
This year $776K · Prior year $854K
-9%
Net-asset trend (YoY)
End of year $955K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $776K · Expenses $699K
+10%
Liabilities-to-Assets
Total liabilities — · Total assets $1.2M
Net-asset ratio
Net assets $955K · Total assets $1.2M
83%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $1.2M
0%
People & payroll
Highest Reported Total Compensation
Individual Regina Guggenheim · Reported title Chair Emeritus · Highest reported compensation $0 · Total expenses $699K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $280K · Total expenses $699K
40%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 72%
Overhead ratio 16%
Fundraising cost ratio 12%
Revenue growth -9%
Investment management fee ratio 0%
Legal fee ratio 0%
Accounting fee ratio 0%
Fundraising fee ratio 0%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 6 funders →

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$765K revenue · ⤓ 990 PDF
FY2024$585K revenue · ⤓ 990 PDF
FY2023$776K revenue · viewing · ⤓ 990 PDF
FY2022$854K revenue · ⤓ 990 PDF
FY2021$550K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2023IRS
Classification, formation year, addressIRS Business Master File
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