Mannakin Theater and Dance
Nonprofit profile at a glance
- EIN
- 474112170
- IRS 990 coverage
- 2020–2025
- Forms available
- Form 990 2025, Form 990-EZ 2019, Form 990-N 2018
- Location
- San Francisco, CA, USA
- Phone
- 4153771837
- Rating
- 83
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Arts, Cultural Organizations - Multipurpose
Reported finances
- Revenue
- $267,789
- Expenses
- $315,735
- Assets
- $214,002
- Liabilities
- $11,436
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- Nathan Cottam (CEO Artistic/Executive Director)
Highest reported compensation
- Nathan Cottam (CEO Artistic/Executive Director): $111,811 total reported compensation
- Traci Cottam (Assistant Director): $48,224 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
At Mannakin Theater & Dance, we craft story-driven performances that resonate with diverse audiences by drawing on timeless human themes and fusing performing arts genre through a creative process that values collaboration and inclusive artistry. Mannakin Theater & Dance operates the iMPACt Center for Art and Dance as an accessible, professional home for performance and creation. Our mission is to provide financially viable rehearsal, performance, and creative space for early- and mid-stage artists and arts organizations, enabling them to develop and present full productions in a high-quality venue. Through affordable infrastructure, shared administrative resources, and fiscal sponsorship services, we invest in the growth, capacity, and sustainability of emerging artists and arts organizations, enriching San Francisco's cultural life for the residents who call the city home and the visitors who experience it as one of the world's leading cultural centers.
What it reported doing in 2025
Carried out ongoing ballet outreach program for 120 youth in East Palo Alto. Tuition is subsidized through grants and contributions and the instruction is located within the underserved community that served by Mannakin Theater & Dance. Students from this program were featured in one major performance in this fiscal year. The return of our unique production of The Nutcracker in the city of East Palo Alto. It was produced at the Eastside College Prep School, in East Palo Alto, CA. 60 youth were part of this production. Families in the school are charged tuition on a tiered scale that is tied to their attested and/or verified income levels. 75% of the students in the school come from families that are in the acutely low or extremely low income levels according to federally established housing assistance guidelines for San Mateo County, California. This program ceased operating in October 2025 and was closed-out over the ensuing months.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Direct operator. The filing allocates 98% 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 89
- Transparency & Controls: 92
- Accountability: 68
- Sustainability: 19
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 100%; rating input score 100
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th 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; 64th percentile among comparable filings
- Governance controls: 2 of 9 controls in place; rating input score 22
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -17.9%; rating input score 13; 13th percentile among comparable filings
- Total-asset coverage ratio: 0.68; rating input score 31; 31st percentile among comparable filings
- Liabilities to assets ratio: 0.05; rating input score 27; 27th percentile among comparable filings
- Officer compensation ratio: 50.7%; rating input score 3; 3rd percentile among comparable filings
Growth
- Program expense growth: 13.7% per year; rating input score 100; 75th percentile among comparable filings
- Revenue growth: 11.5% per year; rating input score 100; 73rd percentile among comparable filings
- Asset growth: 18% per year; rating input score 100; 80th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 100% of spending went to programs
- Governance: 3 of 3 board members independent · 2 of 9 filing controls reported
- Programs: 4 filed program accomplishments · $316K in reported program spending
- Leadership: top reported pay $112K · 4 people listed
- Consistency: 41 of 41 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 6 filing years from 2020 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.
- High — Accountability: Governance controls: 6 of 8 not reported.
- High — Sustainability: Operating margin scored 13/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
- High — Sustainability: Officer compensation ratio scored 3/100.
- High — Sustainability: Liabilities to assets ratio scored 27/100.