Lower Bottom Playaz Inc

Nonprofit profile at a glance

EIN
453745370
IRS 990 coverage
2021–2025
Forms available
Form 990 2025, Form 990-EZ 2020, Form 990-N 2019
Location
Oakland, CA, USA
Phone
5104578999
Rating
70
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Theater

Official website

Reported finances

Revenue
$540,177
Expenses
$348,821
Assets
$734,379
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • AYODELE NZINGA (EXECUTIVE DIRECTOR)

Highest reported compensation

  • AYODELE NZINGA (EXECUTIVE DIRECTOR): $109,100 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Mission- creating community one story at a time.motto- to create what we need from what we have been gifted.invested in the equitable representation of black people in the arts and the world since creation.

What it reported doing in 2025

The primary purpose of the lower bottom playaz, inc is to foster the creation, production, and presentation of quality theater in the tradition of the black arts continuum.

Operating model

Revenue model
Donor-supported. 94% of the money available for current operations came from contributions and gifts.
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

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 44
  • Transparency & Controls: 100
  • Accountability: 70
  • Sustainability: 71
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 37.4%; rating input score 37
  • Program expense ratio: 57.8%; rating input score 58
  • Fundraising efficiency: $11.6 raised per $1 spent on fundraising; rating input score 40; 40th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 75%; rating input score 75; 19th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 35.4%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 2.11; rating input score 66; 66th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 31.3%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: 1% per year; rating input score 100; 18th percentile among comparable filings
  • Revenue growth: 16.5% per year; rating input score 100; 77th percentile among comparable filings
  • Asset growth: 27.1% per year; rating input score 100; 87th percentile among comparable filings

Details

  • Where the money goes: 37.4% of revenue deployed · 57.8% of spending went to programs
  • Governance: 3 of 4 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $202K in reported program spending
  • Leadership: top reported pay $109K · 4 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Financial Efficiency: Mission deployment rate scored 37/100.
  • Review — Financial Efficiency: Program expense ratio scored 58/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 40/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Officer compensation ratio scored 7/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.