Civic Intelligence

Playwrights Project

990 • Fiscal year 2018 • EIN 33-0394250

Jul 01, 2017 to Jun 30, 2018 • Filed on Apr 26, 2019

3675 Ruffin Road Room 330San Diego, CA 92123

(858) 384-2970

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

76th percentile

0.07x

Higher debt load relative to assets than 76% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

77th percentile

0.05x

Higher debt load relative to revenue than 77% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

36th percentile

-1.7%

Higher net margin than 36% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

95th percentile

$66,678

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 13.5% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

41st percentile

-2.2%

Faster asset growth than 41% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

78th percentile

30%

Faster revenue growth than 78% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$326,871

Down $7,502 (-2.2%) from 2017

Net Assets

Down

$302,971

Down $8,187 (-2.6%) from 2017

Liabilities

Up

$23,900

Up $685 (+3.0%) from 2017

Revenue

Up

$495,587

Up $113,710 (+30%) from 2017

Expenses

Up

$503,774

Up $27,548 (+5.8%) from 2017

Net Income

Up

-$8,187

Up $86,162 (+91%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.0M$500K$0Assets 2017: $334,373Liabilities 2017: $23,215Net Assets 2017: $311,1582017Assets 2018: $326,871Liabilities 2018: $23,900Net Assets 2018: $302,9712018Assets 2019: $289,116Liabilities 2019: $27,024Net Assets 2019: $262,0922019Assets 2020: $328,568Liabilities 2020: $35,226Net Assets 2020: $293,3422020Assets 2021: $393,531Liabilities 2021: $34,357Net Assets 2021: $359,1742021Assets 2022: $440,480Liabilities 2022: $46,534Net Assets 2022: $393,9462022Assets 2023: $834,169Liabilities 2023: $46,254Net Assets 2023: $787,9152023Assets 2024: $959,464Liabilities 2024: $86,715Net Assets 2024: $872,7492024

Highlighted filing

2018

Assets$326,871
Liabilities$23,900
Net Assets$302,971

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KRevenue 2017: $381,877Expenses 2017: $476,226Net Income 2017: -$94,3492017Revenue 2018: $495,587Expenses 2018: $503,774Net Income 2018: -$8,1872018Revenue 2019: $470,050Expenses 2019: $510,929Net Income 2019: -$40,8792019Revenue 2020: $459,896Expenses 2020: $428,646Net Income 2020: $31,2502020Revenue 2021: $485,457Expenses 2021: $419,172Net Income 2021: $66,2852021Revenue 2022: $432,401Expenses 2022: $396,684Net Income 2022: $35,7172022Revenue 2023: $859,011Expenses 2023: $464,978Net Income 2023: $394,0332023Revenue 2024: $859,995Expenses 2024: $775,161Net Income 2024: $84,8342024

Highlighted filing

2018

Revenue$495,587
Expenses$503,774
Net Income-$8,187
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Apr 26, 2019
Return Version
2017v2.3
Gross Receipts
$495,587
Mission and Program Overview

Mission

Playwrights Projects mission is to advance literacy, creativity, and communication by empowering individuals to voice their stories through playwriting programs and theatre productions conducted through San Diego County. Programs serve individuals of all backgrounds, including underserved populations foster youth, seniors, immigrants, incarcerated.

Since 1985, Playwrights Project has advanced literacy, creativity, and communication by empowering individuals to voice their stories through playwriting programs and theatre productions throughout San Diego County.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$169,234$170,095▲ $861
Pledges and Grants Receivable$56,951$88,286▲ $31,335
Accounts Receivable$22,108$58,710▲ $36,602
Prepaid Expenses and Deferred Charges$10,050$7,339▼ $2,711
Cash and Non-Interest-Bearing Accounts$74,859$1,928▼ $72,931
Land, Buildings, and Equipment, Net$1,171$513▼ $658
Total Assets$334,373$326,871▼ $7,502
Liabilities
Accounts Payable and Accrued Expenses$23,215$23,900▲ $685
Total Liabilities$23,215$23,900▲ $685
Net Assets / Fund Balance
Unrestricted Net Assets$189,961$191,354▲ $1,393
Temporarily Rstr Net Assets$89,802$80,222▼ $9,580
Permanently Rstr Net Assets$31,395$31,395→ $0
Total Net Assets Fund Balance$311,158$302,971▼ $8,187
Total Liabilities and Net Assets / Fund Balance$334,373$326,871▼ $7,502

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$513$33,470$33,983

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$32,748-▲ $63-$32,811
2016$32,699-▲ $49-$32,748
2015$32,650-▲ $49-$32,699
2014$32,601-▲ $49-$32,650
2013$32,558-▲ $43-$32,601
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Cecelia KoumaExecutive DirectorFT$66,678$66,678

Board Members and Trustees

NameTitle
Gene SummPast President
Kathy KrevatPresident
Lynne FreeleyVice President
Alison WhitelawDirector
Ann Hornby MDDirector
Annette Hall NevilleDirector
Holly Smith JonesDirector
Jerry BuckleyDirector
Mary BaumDirector
Mary F HarrisonDirector
Susie Nancarrow GlennDirector
Vanoli ChanderDirector
Latanya WestSecretary
David A CarrTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$322,141
Program Service Revenue
$172,212
Investment Income
$1,192
Other Revenue
$42
All Other Contributions
$159,812
Change in Net Assets
$-8,187

Audited Revenue Reconciliation

Revenue per Audited Statements
$495,587
Revenue Not Reported on Form 990
$3,080
Total Revenue per Audited Statements
$498,667
Total Revenue per Form 990
$495,587
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$346,169
Other Expenses$157,605
Total Fundraising Expense$42,458
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$202,964$2,402$29,423$234,789
Fees for Services Other$69,892$4,900$110$74,902
Comp Disqual Persons$56,489$5,850$3,096$65,435
Other Expenses$30,984$522$1,436$32,942
Payroll Taxes$24,027$947$2,938$27,912
Occupancy$17,297$449$1,549$19,295
Other Employee Benefits$15,958$474$1,601$18,033
Travel$9,830$5$289$10,124
Advertising$6,578$45$980$7,603
Insurance$4,906$136$474$5,516
Office Expenses$2,164$60$209$2,433
Depreciation Depletion-$658-$658
Total Functional Expenses$444,770$16,546$42,458$503,774

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$506,854
Expenses per Audited Statements$503,774
Total Expenses per Form 990$503,774
Expenses Not Reported on Form 990$3,080
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Form 990 is reviewed by the Board of Directors prior to filing.

Form 990, Part VI, Section B, Line 12

The ByLaws require that the Board disclose information that could be considered a conflict of interest as any such conflicts arise. Each Board member upon joining the Board signs a document verifying their agreement to the terms and conditions. Conflict of Interest Certification form is signed annually.

Form 990, Part VI, Section B, Line 15A

The Executive Committee reviews the Executive Directors performance and considers pay scales of comparably sized nonprofits in determining salary recommendations to the Board for approval.

Form 990, Part VI, Section C, Line 19

Governing documents, conflict of interest policy, and financial statements are available to the public upon request at Playwrights Projects office.

Form 990, Part VII, Line 15

Executive Directors compensation includes 56,406 for executive director services and 10,272 for teaching artist services.

Filing and Contact Details

Filer

Filer Name
Playwrights Project
EIN
33-0394250
Phone
8583842970
Address
3675 Ruffin Road Room 330, San Diego, CA 92123

Signing Officer

Name
Cecelia Kouma
Title
Executive Director
Signed
2019-04-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathy Krevat President
Formed
1985
Legal Domicile
CA
Voting Board Members
14
Independent Board Members
14
Employees
31
Volunteers
120

Preparer

Firm
Sonnenberg & Co CPAs
Address
5190 Governor Dr 201, San Diego, CA 92122
Preparer
Leonard C Sonnenberg
Phone
8584575252
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

Program Service Expenses 41,838, Grants and allocations 0, Revenue 3,711 COMMUNITY STORYTELLING Programs for the community involve writing workshops or one-on-one story collections interviews and play commissions dramatizing moments from the lives of community members. Resulting scripts are performed by actors at community centers and theatres. Participants exercise creativity, advance critical thinking, and honor the wisdom gained from personal experience. Specific focus groups include Telling Stories 26 Foster Youth wrote plays in workshops and 217 attended plays About Face 90 veterans at Vista Detention Facility wrote plays performed inside Border Lines/Mosaic 4 writers developed plays on immigration audiences totaled 571. Lifestages/Recollections 12 seniors wrote plays attended by 26 individuals.

Form 990, Part III, Line 4D

Program Service Expenses 15,019, Grants and allocations 0, Revenue 0 CALIFORNIA YOUNG PLAYWRIGHTS CONTEST 465 youth under age 19 entered our statewide playwriting contest, submitting a total of 432 scripts some students wrote in pairs. Student writers competed for a professional production of their script in PBYW and those who requested feedback received script critiques. 6 winners from the prior years contest had plays professionally produced in Plays by Young Writers.

Form 990, Part IX, Line 5

Executive Directors compensation includes 52,525 for executive director services and 12,910 for teaching artist services.

Form 990, Part IX, Line 11E

Contracted services include theatre artists contracted to perform plays developed in the programs, graphic design, and auditor fees.

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IRS990/MissionDesc0Playwrights Projects mission is to advance literacy, creativity, and communication by empowering individuals to voice their stories through playwriting programs and theatre productions conducted through San Diego County. Programs serve individuals of all backgrounds, including underserved populations foster youth, seniors, immigrants, incarcerated.
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IRS990/PrincipalOfficerNm0Kathy Krevat President
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IRS990/ProgSrvcAccomActy2Grp/Desc0Production Play Festival Our professional production of the 33rd season of the Plays by Young Writers Festival presented 6 winning scripts from our California Young Playwrights Contest at The Old Globe. Four plays by writers age 15 to 18 were fully produced, and two plays by writers ages 11-12 were staged readings. Six performances were weekday matinees for school groups and five performances were attended by the general public for a total of 2,261. Another 155 individuals attended informal readings of the plays.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Out of the Yard Arts in Corrections program 546 currently or formerly incarcerated adults wrote plays from their personal stories during workshops or commissions scripts were performed for 830 audience members inside facilities and out in the public including SD Rep, SDSU, and LAAC, encouraging communication, buidling self efficacy, inspiring creativity, advancing literacy skills, honoring the resilience of the human spirit, and educating the general public about life in the correctional system.
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