Playwrights Project

Nonprofit profile at a glance

EIN
330394250
IRS 990 coverage
2016–2024
Forms available
Form 990 2024
Location
San Diego, CA, USA
Phone
8583842970
Rating
89
Verdict
STRONG
Rating confidence
Moderate
Sector
Performing Arts Organizations

Official website

Reported finances

Revenue
$535,330
Expenses
$718,149
Assets
$788,536
Liabilities
$98,606

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • Cecelia Kouma (Executive Director)
  • Lisa Kirazian (President)
  • Katie Keller (Vice President)

Highest reported compensation

  • Cecelia Kouma (Executive Director): $95,825 total reported compensation
  • Ishita Saxena-Dayal (Director): $401 total reported compensation
  • Ahmed Kenyatta Dents (Director): $280 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Playwrights Projects mission is to empower individuals of all ages and backgrounds to voice stories through theatre, inspiring individual growth and creating meaningful community connections.

What it reported doing in 2024

Out of the Yard Arts in Corrections program 338 currently or formerly incarcerated adults wrote individual plays during 16 workshops writers scripts were performed for 2,038 audience members attended 54 performances inside facilities and out in the public, including live productions at SDSU, UC Irvine, and a Far South/Border North project 5 plays adapted into films which were viewed at multiple sites, including the La Jolla Playhouses WOW Fest. Programs developed communication skills, self-efficacy, creativity, honored the resilience of the human spirit, and educated the general public about life in correctional systems.

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 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 92
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 24
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 90.8%; rating input score 91
  • Fundraising efficiency: $17.3 raised per $1 spent on fundraising; rating input score 54; 54th 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -34.2%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 1.1; rating input score 46; 46th percentile among comparable filings
  • Liabilities to assets ratio: 0.13; rating input score 39; 39th percentile among comparable filings
  • Officer compensation ratio: 13.4%; rating input score 27; 27th percentile among comparable filings

Growth

  • Program expense growth: 6.3% per year; rating input score 100; 49th percentile among comparable filings
  • Revenue growth: 7.4% per year; rating input score 100; 56th percentile among comparable filings
  • Asset growth: 15.7% per year; rating input score 100; 74th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 90.8% of spending went to programs
  • Governance: 12 of 12 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $652K in reported program spending
  • Leadership: top reported pay $96K · 13 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 9 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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: Operating margin scored 5/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 54/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 46/100.
  • High — Sustainability: Officer compensation ratio scored 27/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 39/100.