West Valley Arts Foundation

Nonprofit profile at a glance

EIN
800783246
IRS 990 coverage
2020–2023
Forms available
Form 990 2023, Form 990-EZ 2019
Location
West Valley City, UT, USA
Phone
8019633507
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support

Official website

Reported finances

Revenue
$593,440
Expenses
$1,491,862
Assets
$8,423
Liabilities
$1,864,348

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • WAYNE PYLE (PAST PRESIDENT)
  • IFO PILI (President)

Highest reported compensation

  • WAYNE PYLE (PAST PRESIDENT): $369,131 total reported compensation
  • J ERIC BUNDERSON (LEGAL COUNCIL): $255,944 total reported compensation
  • JIM WELCH (Treasurer): $243,957 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

West Valley Arts provides opportunities to learn, experience, and celebrate arts, culture, and community.

What it reported doing in 2023

The West Valley Arts Foundation (WVA) offers a diverse array of programs that enrich the cultural landscape of West Valley City and the broader Salt Lake City area. The center's three primary program services, as measured by expenses, are: 1. Theatre Productions and PerformancesWVA serves as a hub for high-quality theatrical experiences, featuring a variety of productions that cater to diverse audiences. The center's intimate theatre-in-the-round, with 500 fixed stadium seats, enhances audience engagement by providing close proximity between performers and spectators. Notable productions have included "A Tale of Two Cities", Shakespear in Love", "The Lightning Thief", "Legally Blonde", and "Jekyll & Hyde". These performances have garnered critical acclaim, with the center being recognized as the Best Semi-Professional Theatre in 2023 by Broadway World. 2. Educational Programs WVA is committed to fostering creativity and artistic expression through its educational initiatives. The center offers a range of classes and workshops designed for various age groups, including children, youth, and adults. These programs aim to cultivate the next generation of artists and provide opportunities for community members to engage with the arts. The center also emphasizes inclusivity, ensuring that arts eduction is accessible to all residents, regardless of background or experience level. 3. Special EventsBeyond its regular theatrical productions, WVA hosted a variety of special events that celebrate cultural diversity and community engagement. These events include concerts, art exhibitions, and community celebrations, such as the WorldStage Concert Series and the Dia de los Muertos (Day of the Dead) Celebration. These events provide platforms for local artists and performers to showcase their talents and offer residents opportunities to experience a wide range of cultural expressions. Through these program services, the West Valley Arts Foundation plays a pivotal role in enriching the cultural fabric of the community, offering residents and visitors alike opportunities to experience, learn, and celebrate the arts.

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.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 65
  • Accountability: 54
  • Sustainability: 2
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 86.6%; rating input score 87
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 45.5%; rating input score 45; 11th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -151.4%; rating input score 1; 1st percentile among comparable filings
  • Total-asset coverage ratio: 0.01; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: 221.34; rating input score 0; 0th percentile among comparable filings
  • Officer compensation ratio: 23.5%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: 24.6% per year; rating input score 100; 86th percentile among comparable filings
  • Revenue growth: 26.8% per year; rating input score 100; 90th percentile among comparable filings
  • Asset growth: -12.7% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 86.6% of spending went to programs
  • Governance: 5 of 11 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $1.3M in reported program spending
  • Leadership: top reported pay $369K · 14 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 17 of 17 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 4 filing years from 2020 to 2023
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 1 filed related-organization link
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Accountability: Independent voting board scored 45/100.
  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • High — Sustainability: Operating margin scored 1/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.