Playground INC FY2024 filing

Tax-deductible

Berkeley, CA501(c)(3)Arts & CultureEIN 94-3336399

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Playground is the bay area's leading playwright incubator. The mission of Playground is to support the development of significant new local voices for the theatre.

501(c)(3) charity; gifts are tax-deductible.
69¢ of each $1 spent went to programs.
$120K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $46K a year · 6% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
69%
of spending
Fine: 69% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$120K
to officers and key staff · 17% of spending
Fine: pay to officers and key staff is 17% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
12 mo
of spending, in cash
Looks good: 11.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
6
named funders · $162K
Looks good: 6 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$154K
16% of total assets
Looks good: liabilities are 16% of assets; 50% or less.
Pt X · Ln 26
Independent board members
14
of 15 voting members
Looks good: 14 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$585K
-25% vs prior year
Spent
$727K
To programs
69%
Net assets
$813K
By yearFY2021–FY2025
Revenue
$585K
FY2024▼ -25%
Revenue by fiscal year
FY2021$550K
FY2022$854K
FY2023$776K
FY2024$585K
FY2025$765K
Expenses
$727K
FY2024▲ +4%
Expenses by fiscal year
FY2021$515K
FY2022$608K
FY2023$699K
FY2024$727K
FY2025$752K
Net assets
$813K
FY2024▼ -15%
Net assets by fiscal year
FY2021$631K
FY2022$878K
FY2023$955K
FY2024$813K
FY2025$825K

From the FY2024 Form 990 (year ending July 2024) · see the original

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You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 2000.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

69 cents of each dollar spent went to programs.

Program services 69% · $501K Management & general 24% · $173K Fundraising 7% · $53K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

14 people listed on the 990; $120K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
$120,000Pt VII · Sec A
Chair Emeritus
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Secretary
$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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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Develops new local theatre voices by incubating playwrights.

Provided by the organization

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3 program services account for $501K of program spending, described in the organization's own filed words · FY2023.
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…

$501Kprogram 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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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

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

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$585K
Ln 12
Gifts and grantsLn 1h$472K
Fees for servicesLn 2g$71K
Other incomeLn 4–11$32K
Money outPt IX
$727K
Ln 25
Programscol B$501K
Managementcol C$173K
Fundraisingcol D$53K
Owns and owesPt X
$813K
net assets · Ln 32
Cash and savingsLn 1–2$697K
Total assetsLn 16$967K
LiabilitiesLn 26$154K
PeoplePt VI, VII
14
listed · VII A
PaidVII A1
Voting boardVI 1a15
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$472K
Government grantsLn 1e$139K
Fees for servicesLn 2g$71K
Investment incomeLn 3$9K
Other incomeLn 4–11$32K
Gains on assetsLn 7$0
Total revenueLn 12$585K
Assets in detailPt X, end of year
CashLn 1$697K
SavingsLn 2$0
Cash and savings togetherLn 1–2$697K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$85K
Other assetsLn 15$99K
Total assetsLn 16$967K
LiabilitiesLn 26$154K
Net assetsLn 32$813K
OperationsPt I, VI
EmployeesI 55
VolunteersI 620
Fiscal year endsHeaderJuly
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$678K$697K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$122K$85K
Total assetsLn 16$1.2M$967K
LiabilitiesLn 26$197K$154K
Net assetsLn 32$955K$813K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$120K$72K$36K$12K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$134K$51K$52K$31K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$7K$7K
Payroll taxesLn 10$27K$24K$2K$1K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$34K$19K$10K$5K
Advertising and promotionLn 12$22K$22K
Office expensesLn 13$2K$2K
Information technologyLn 14$6K$6K
RoyaltiesLn 15$0
OccupancyLn 16$90K$82K$8K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$2K$2K
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$2K$2K$356$119
Other expenses (24a–d)Ln 24$267K$222K$44K
All other expensesLn 24e$13K$10K$4K
Total functional expensesLn 25$727K$501K$173K$53K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $765K$752K$13K$825K 990 PDF
FY2024 Viewing $585K$727K−$142K$813K 990 PDF
FY2023 $776K$699K$77K$955K 990 PDF
FY2022 $854K$608K$246K$878K 990 PDF
FY2021 $550K$515K$35K$631K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (4 parts)
Part VIII · Statement of revenue $584,541 across 10 lines filed
VIII-1e Government grants$138,855
VIII-1f All other contributions, gifts and grants$333,534
VIII-1h Total contributions, gifts and grants$472,389
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $70,597$70,597
VIII-3 Investment incomeRelated to mission $9,307$9,307
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$32,248
VIII-12 Total revenueRelated to mission $79,904$584,541
Part IX · Statement of functional expenses $726,796 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $72,000 · Management $36,000 · Fundraising $12,000$120,000
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $50,563 · Management $52,322 · Fundraising $31,196$134,081
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $7,052$7,052
IX-10 Payroll taxesPrograms $23,601 · Management $2,310 · Fundraising $1,130$27,041
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $18,986 · Management $10,230 · Fundraising $5,000$34,216
IX-12 Advertising and promotionPrograms $21,737$21,737
IX-13 Office expensesManagement $1,840$1,840
IX-14 Information technologyManagement $5,995$5,995
IX-15 Royalties$0
IX-16 OccupancyPrograms $82,498 · Management $7,779$90,277
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsManagement $1,976$1,976
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsurancePrograms $1,899 · Management $356 · Fundraising $119$2,374
IX-24 Other expenses (24a–d)Programs $222,477 · Management $44,348$266,825
IX-24e All other expensesManagement $9,805 · Fundraising $3,577$13,382
IX-25 Total functional expensesPrograms $500,813 · Management $172,961 · Fundraising $53,022$726,796
Part X · Balance sheet $966,877 assets, 21 lines filed
X-1 Cash, non-interest-bearingStart of year $678,311$697,143
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $194,096$83,300
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $1,867$2,441
X-10c Land, buildings and equipment, netStart of year $122,093$85,013
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $155,093$98,980
X-16 Total assetsStart of year $1,151,460$966,877
X-17 Accounts payable and accrued expensesStart of year $10,314$10,750
X-18 Grants payableStart of year $25,762$37,376
X-25 Other liabilitiesStart of year $160,538$106,160
X-26 Total liabilitiesStart of year $196,614$154,286
X-27 Net assets without donor restrictionsStart of year $513,526$513,344
X-28 Net assets with donor restrictionsStart of year $441,320$299,247
X-32 Total net assets or fund balancesStart of year $954,846$812,591
X-33 Total liabilities and net assetsStart of year $1,151,460$966,877
Part XI · Reconciliation of net assets $812,591 net assets at year end
XI-1 Total revenue$584,541
XI-2 Total expenses$726,796
XI-3 Revenue less expenses−$142,255
XI-4 Net assets at start of year$954,846
XI-10 Net assets at end of year$812,591

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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