Civic Intelligence

Playground Inc.

990 • Fiscal year 2023 • EIN 94-3336399

Aug 01, 2022 to Jul 31, 2023 • Filed on Apr 18, 2024

3286 Adeline St 8Berkeley, CA 94703

(415) 992-6677

Siviq Scores

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

Liabilities / Assets

65th percentile

0.17x

Higher debt load relative to assets than 65% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

69th percentile

0.25x

Higher debt load relative to revenue than 69% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

61st percentile

10.0%

Higher net margin than 61% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

79th percentile

24%

Faster asset growth than 79% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

26th percentile

-9.1%

Faster revenue growth than 26% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$1,151,460

Up $222,607 (+24%) from 2022

Net Assets

Up

$954,846

Up $77,261 (+8.8%) from 2022

Liabilities

Up

$196,614

Up $145,346 (+284%) from 2022

Revenue

Down

$776,313

Down $77,597 (-9.1%) from 2022

Expenses

Up

$699,052

Up $91,250 (+15%) from 2022

Net Income

Down

$77,261

Down $168,847 (-69%) from 2022

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $136,601Liabilities 2010: $9,821Net Assets 2010: $126,7802010Assets 2011: $126,662Liabilities 2011: $4,555Net Assets 2011: $122,1072011Assets 2012: $202,206Liabilities 2012: $12,315Net Assets 2012: $189,8912012Assets 2013: $185,184Liabilities 2013: $12,570Net Assets 2013: $172,6142013Assets 2014: $241,959Liabilities 2014: $9,399Net Assets 2014: $232,5602014Assets 2015: $336,871Liabilities 2015: $15,864Net Assets 2015: $321,0072015Assets 2016: $476,961Liabilities 2016: $16,988Net Assets 2016: $459,9732016Assets 2017: $544,960Liabilities 2017: $55,701Net Assets 2017: $489,2592017Assets 2018: $542,531Liabilities 2018: $52,811Net Assets 2018: $489,7202018Assets 2019: $495,436Liabilities 2019: $51,917Net Assets 2019: $443,5192019Assets 2020: $692,414Liabilities 2020: $95,654Net Assets 2020: $596,7602020Assets 2021: $789,172Liabilities 2021: $157,695Net Assets 2021: $631,4772021Assets 2022: $928,853Liabilities 2022: $51,268Net Assets 2022: $877,5852022Assets 2023: $1,151,460Liabilities 2023: $196,614Net Assets 2023: $954,8462023Assets 2024: $966,877Liabilities 2024: $154,286Net Assets 2024: $812,5912024Assets 2025: $1,153,550Liabilities 2025: $328,448Net Assets 2025: $825,1022025

Highlighted filing

2023

Assets$1,151,460
Liabilities$196,614
Net Assets$954,846

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2010: $118,867Expenses 2010: $161,935Net Income 2010: -$43,0682010Expenses 2011: $173,8022011Revenue 2012: $324,862Expenses 2012: $257,078Net Income 2012: $67,7842012Expenses 2013: $300,4282013Revenue 2014: $407,176Expenses 2014: $347,230Net Income 2014: $59,9462014Revenue 2015: $397,511Expenses 2015: $309,064Net Income 2015: $88,4472015Revenue 2016: $507,341Expenses 2016: $368,375Net Income 2016: $138,9662016Revenue 2017: $481,889Expenses 2017: $452,603Net Income 2017: $29,2862017Revenue 2018: $441,338Expenses 2018: $440,877Net Income 2018: $4612018Revenue 2019: $460,872Expenses 2019: $507,073Net Income 2019: -$46,2012019Revenue 2020: $715,714Expenses 2020: $562,473Net Income 2020: $153,2412020Revenue 2021: $549,838Expenses 2021: $515,121Net Income 2021: $34,7172021Revenue 2022: $853,910Expenses 2022: $607,802Net Income 2022: $246,1082022Revenue 2023: $776,313Expenses 2023: $699,052Net Income 2023: $77,2612023Revenue 2024: $584,541Expenses 2024: $726,796Net Income 2024: -$142,2552024Revenue 2025: $764,710Expenses 2025: $752,199Net Income 2025: $12,5112025

Highlighted filing

2023

Revenue$776,313
Expenses$699,052
Net Income$77,261
Jump To
Filing Snapshot
Filing Period
Aug 1, 2022 to Jul 31, 2023
Signed
Apr 18, 2024
Return Version
2022v5.0
Gross Receipts
$786,790
Mission and Program Overview

Mission

More than just another play development program, playground focuses on the creation of a true theatre community by nurturing the collaborative process between first-time or early development playwrights, and established, professional actors and directors

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$688,241$678,311▼ $9,930
Pledges and Grants Receivable$83,848$194,096▲ $110,248
Land, Buildings, and Equipment, Net$155,564$122,093▼ $33,471
Prepaid Expenses and Deferred Charges-$1,867-
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$928,853$1,151,460▲ $222,607
Other Assets Total$1,200$155,093▲ $153,893
Liabilities
Other Liabilities$7,225$160,538▲ $153,313
Deferred Revenue$38,210$25,762▼ $12,448
Accounts Payable and Accrued Expenses$5,833$10,314▲ $4,481
Total Liabilities$51,268$196,614▲ $145,346
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$512,212$513,575▲ $1,363
Net Assets With Donor Restrictions$365,373$441,271▲ $75,898
Total Net Assets Fund Balance$877,585$954,846▲ $77,261
Total Liabilities and Net Assets / Fund Balance$928,853$1,151,460▲ $222,607

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$95,334$197,353$292,687
Equipment$26,759$59,001$85,760
Other Assets Org$1,200--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Stephanie PrenticeChair
Regina GuggenheimChair Emeritus
James A KleinmannPresident
David SteeleDirector
Diana BurbanoDirector
Lisa MammelDirector
Philippa KellyDirector
Rebecca MartinezDirector
Katie MaySecretary
NitinTreasurer
Emilie TalbotVP Development
Rondrell McCormickVP-Communicatio
Revenue and Support

Revenue Composition

Contributions and Grants
$652,502
Program Service Revenue
$87,178
Investment Income
$0
Other Revenue
$36,633
All Other Contributions
$479,306
Change in Net Assets
$77,261

Audited Revenue Reconciliation

Revenue per Audited Statements
$776,313
Total Revenue per Audited Statements
$776,313
Total Revenue per Form 990
$776,313
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$418,948
Salaries, Compensation, and Employee Benefits$280,104
Total Fundraising Expense$79,471
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$158,484$34,954$55,200$248,638
Occupancy$74,013$8,258-$82,271
Depreciation Depletion-$43,114-$43,114
Fees for Services Other$6,197$9,940$19,150$35,287
Payroll Taxes$24,338$2,796$4,332$31,466
Advertising$12,975--$12,975
Other Expenses$10,542$6,254-$6,254
Information Technology-$5,995-$5,995
Insurance$1,859$349$116$2,324
Conferences and Meetings-$1,209-$1,209
All Other Expenses-$501$673$1,174
Office Expenses-$1,063-$1,063
Total Functional Expenses$505,148$114,433$79,471$699,052

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$699,052
Total Expenses per Audited Statements$699,052
Total Expenses per Form 990$699,052
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$47,110
Fundraising Direct Expenses$10,477
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Special events$47,110$47,110$10,477$36,633
Total Events$47,110$47,110$10,477$36,633
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease liability$154,563
Security deposits$5,975
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
Yes
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 prepared by an outside tax professional. The form is then reviewed bythe organization's management, a member of the board of directors, and the executivedirector. This group of individuals then discusses the contents of the return withthe outside tax professional. After a full review, the final version of the taxreturn is provided to all members of the organization's voting body. Arepresentative of management authorizes the final form 990 which is then e-filedwith the internal revenue service.

Form 990, Part VI, Section B, Line 12C

Members of the board of directors review all potential conflicts of interest atleast annually. All personnel and board members are required to disclose (inwriting) potential conflicts and any related party affiliations. Loans between theorganization and members of management and the board are strictly prohibited. Theorganization seeks full transparency on all relationships. Any potential conflicts(in fact or appearance) are discussed openly and resolved in accordance with theorganization's policies and procedures.

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

Members of the board of directors review the compensation of all high-levelpersonnel periodically in accordance with irs rules and regulations. Efforts aremade to secure compensation data from industry sources in order to determinecompetitiveness and appropriateness of salaries. Every effort is made to ensure thatthe process is thorough and transparent in accordance with irs guidelines and theorganization's policies and procedures.

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

Compensation of other high-level personnel and key employees is reviewedperiodically by members of management. Efforts are made to secure compensation datafrom industry sources in order to determine competitiveness and appropriateness ofsalaries and all related benefits. All decisions are then documented in personnelfiles.

Form 990, Part VI, Section C, Line 19

All of the organization's governing documents, financial statements and other legalfilings are maintained in a secure environment and held available for inspection bytax authorities and the general public. Tax returns are posted annually towww.guidestar.org (where they are available for viewing as electronic copies) andare also available for a physical inspection at the organization's office in sanfrancisco, california.

Filing and Contact Details

Filer

Filer Name
Playground
EIN
94-3336399
Phone
4159926677
Address
3286 Adeline St 8, Berkeley, CA 94703

Signing Officer

Name
James Kleinmann
Title
President
Signed
2024-04-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James A Kleinmann
Formed
1994
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
11
Employees
145
Volunteers
20

Preparer

Firm
Allan Liu CPA
Address
201 WILLOW AVE, MILLBRAE, CA 94030
Preparer
Allan Liu
Phone
6506921172
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IRS990/Form990PartVIISectionAGrp/PersonNm0Regina Guggenheim
IRS990/Form990PartVIISectionAGrp/PersonNm1James A Kleinmann
IRS990/Form990PartVIISectionAGrp/PersonNm2Nitin
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Chair Emeritus
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IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
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IRS990/MissionDesc0MORE THAN JUST ANOTHER PLAY DEVELOPMENT PROGRAM, PLAYGROUND FOCUSES ON THE CREATION OF A TRUE THEATRE COMMUNITY BY NURTURING THE COLLABORATIVE PROCESS BETWEEN FIRST-TIME OR EARLY DEVELOPMENT PLAYWRIGHTS, AND ESTABLISHED, PROFESSIONAL ACTORS AND DIRECTORS
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IRS990/PrincipalOfficerNm0James A Kleinmann
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IRS990/ProgSrvcAccomActy2Grp/Desc0MONDAY 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 PLAYS, INCLUDING BEST OF PLAYGROUND, AN ANNUAL SHOWCASE FEATURING A FULLY-PRODUCED EVENING-LENGTH PROGRAM OF THE BEST 6-7 SHORT WORKS FROM THE MONDAY NIGHT SERIES, STAGED READINGS OF NEW FULL-LENGTH PLAYS COMMISSIONED AND/OR DEVELOPED BY PLAYGROUND, AND PREMIERES OF TWO FULL-LENGTH PLAYS DEVELOPED IN PAST FESTIVALS, FOR AN AUDIENCE OF 1,200+ WITH PARTICIPATION OF NEARLY 100 THEATRE ARTISTS (12 PERFORMANCES).
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.15$0.33$0.83$0.76$0.75$0.01
2024Detailed filing. Detailed filing data is available for this year.$0.97$0.15$0.81$0.58$0.73$0.14
2023Detailed filing. Detailed filing data is available for this year.$1.15$0.20$0.95$0.78$0.70$0.08
2022Detailed filing. Detailed filing data is available for this year.$0.93$0.05$0.88$0.85$0.61$0.25
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.79$0.16$0.63$0.55$0.52$0.03
2020Detailed filing. Detailed filing data is available for this year.$0.69$0.10$0.60$0.72$0.56$0.15
2019Detailed filing. Detailed filing data is available for this year.$0.50$0.05$0.44$0.46$0.51$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.54$0.05$0.49$0.44$0.44$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.54$0.06$0.49$0.48$0.45$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.48$0.02$0.46$0.51$0.37$0.14
2015Detailed filing. Detailed filing data is available for this year.$0.34$0.02$0.32$0.40$0.31$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.24$0.01$0.23$0.41$0.35$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.19$0.01$0.17$0.30
2012Summary only. Only limited summary data is available for this year.$0.20$0.01$0.19$0.32$0.26$0.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.13$0.00$0.12$0.17
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.01$0.13$0.12$0.16$0.04