Leviathan Lab Inc
Nonprofit profile at a glance
- EIN
- 611732369
- IRS 990 coverage
- 2016–2024
- Forms available
- Form 990 2024, Form 990-EZ 2023, Form 990-N 2020
- Location
- New York, NY, USA
- Phone
- 3475813047
- Rating
- 85
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Theater
Reported finances
- Revenue
- $125,310
- Expenses
- $120,000
- Assets
- $5,310
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- Ariel Estrada (President)
People named in this filing
- Hugh Tipping (Treasurer/Acting Secretary)
- Ariel Estrada (President)
- Sheila Bandyopadhyay (Officer)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Founded in 2009, Leviathan Lab is an award-winning not-for-profit creative studio whose mission is the advancement of Asian American, Native Hawaiian, and Pacific Islander performing artists and their work. Through the speaking of AANHPI artists' words, and the presentation of AANHPI bodies, presence, and gestures on stage and film, Leviathan works to open spaces that promote social justice, bridge communities, and assert the power of art to change the world. We function as a lab where early-career and established AANHPI artists can be courageous, experiment, and thrive as they create works that captivate the audiences we serve. Under the direction of Founder and Producing Artistic Director Ariel Estrada, Leviathan's programs for AANHPI theatre artists include DEVELOPMENT OF NEW PLAYS through commissions, workshops and readings.
What it reported doing in 2024
THERE WERE LIGHTS Book, music, lyrics, and choreography Albert Guerzon (B'way: INTO THE WOODS, MAMMA MIA) Music arrangements and direction by Christian Almiron Direction and co-choreography by Monica Kapoor Rehearsals: 3/17/25-3/28/25 Performances: 3/28/25 at 12:00 noon and 3:30 p.m. Pay-as-you-are ticketing Two in-person, public workshop presentations of THERE WERE LIGHTS, a new dance musical that follows three people-one lapsed Catholic, Filipino actor, an atheist, widowed Filipina young mother, and a deeply religious, elder, widowed, and Black cemetery caretaker-brought together by a young boy searching for his loved ones in the afterlife. Together, they face their collective grief in the wake of the pandemic and learn to celebrate both their found community and the diversity of their beliefs. Artists engaged: 21. Audience members: 74.
Operating model
- Revenue model
- Grant-funded. 64% of the money available for current operations came from government grants.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 87
- Transparency & Controls: 84
- Accountability: 88
- Sustainability: 42
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 95.8%; rating input score 96
- Program expense ratio: 100%; rating input score 100
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90%; rating input score 90; 9th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 5 of 7 controls in place; rating input score 71
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 4.2%; rating input score 49; 49th percentile among comparable filings
- Total-asset coverage ratio: 0.04; rating input score 4; 4th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: 23.9% per year; rating input score 100; 87th percentile among comparable filings
- Revenue growth: 19.8% per year; rating input score 100; 87th percentile among comparable filings
- Asset growth: 10.8% per year; rating input score 100; 68th percentile among comparable filings
Details
- Where the money goes: 95.8% of revenue deployed · 100% of spending went to programs
- Governance: 7 of 7 board members independent · 5 of 7 filing controls reported
- Programs: 4 filed program accomplishments · $120K in reported program spending
- Leadership: top reported pay $0 · 7 people listed
- Consistency: 39 of 40 current checks pass · 1 finding to review
- Schedules: 3 filed schedules · includes major donors
- Filing history: 2 filing years from 2016 to 2024
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- Related organizations: Filed and resolved organization relationships.
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Sustainability: Total-asset coverage ratio scored 4/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Moderate — Sustainability: Operating margin scored 49/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.