Work Activity Center Inc

Nonprofit profile at a glance

EIN
870255186
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
West Valley City, UT, USA
Phone
8019779779
Rating
83
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$3,630,500
Expenses
$3,551,851
Assets
$5,974,681
Liabilities
$755,787

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

Leadership & pay

13 people listed

Executive titles in this filing

  • Kristen Floyd (Executive Director)
  • SHELDON PEARSON (Vice President)
  • SARA VAN WINKLE (President)

Highest reported compensation

  • Kristen Floyd (Executive Director): $100,003 total reported compensation

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

Overview

Mission

The work activity center enriches the lives of people with disabilities by actively providing community opportunities for independence and individual growth.

What it reported doing in 2024

First accomplishmentthe work activity center provides training, supervised residential living, outside supported employment opportunities, in-house work opportunities, community activities, and other activities for adults with disabilities.the work activity center's day programs provide pre-vocational, vocationaland employment skills as well as specialized health and safety andspecialized art training to an average of 70 clients. The programs alsoprovide community access and integration opportunities that are customizedto the individuals' wants and needs. The work activity center's residentialprogram provides 24-hour support in apartments located throughout the saltlake valley for individuals with intellectual disabilities as well ashourly support to individuals with disabilities who reside independently in the salt lake valley.

Operating model

Revenue model
Grant-funded. 65% 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.
  • 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. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 83
  • Accountability: 100
  • Sustainability: 51
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.8%; rating input score 92
  • Program expense ratio: 80.9%; rating input score 81
  • Fundraising efficiency: $28.88 raised per $1 spent on fundraising; rating input score 68; 68th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 88.2%; rating input score 88; 2nd 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: 8 of 8 controls in place; rating input score 100
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 2.2%; rating input score 42; 42nd percentile among comparable filings
  • Total-asset coverage ratio: 1.68; rating input score 56; 56th percentile among comparable filings
  • Liabilities to assets ratio: 0.13; rating input score 54; 54th percentile among comparable filings
  • Officer compensation ratio: 2.8%; rating input score 70; 70th percentile among comparable filings

Growth

  • Program expense growth: -1.1% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: -0.8% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: 3.6% per year; rating input score 100; 27th percentile among comparable filings

Details

  • Where the money goes: 91.8% of revenue deployed · 80.9% of spending went to programs
  • Governance: 12 of 12 board members independent · 8 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $2.9M in reported program spending
  • Leadership: top reported pay $100K · 13 people listed
  • Consistency: 28 of 29 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 2 filed related-organization links
  • 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 — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 42/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 56/100.
  • Review — Sustainability: Liabilities to assets ratio scored 54/100.