Works and Process Inc

Nonprofit profile at a glance

EIN
133592291
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
New York, NY, USA
Phone
2127580024
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Performing Arts Organizations

Reported finances

Revenue
$3,090,346
Expenses
$2,299,337
Assets
$4,104,414
Liabilities
$22,715

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

Leadership & pay

15 people listed

Executive titles in this filing

  • DUKE DANG (EXECUTIVE DIRECTOR)

Highest reported compensation

  • DUKE DANG (EXECUTIVE DIRECTOR): $174,923 total reported compensation
  • ROBERT MAYER (CFO): $12,000 total reported compensation

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

Overview

Mission

To provide the opportunity for the public to learn about the process involved in creating artistic works such as dance, music, opera and theater.

What it reported doing in 2025

In 2025, works & process presented 65 live multidisciplinary performances/events in the guggenheim museum's theater (with 13 in the museum's rotunda) as well as in national sawdust, the New York public library for the performing arts' auditorium, summerstage in von king park, and manhattan west; these engagements served 23,075 local audiences and 1.3 million + digital audiences(via works & process youtube and external media). All programs illuminated the creative process, blending performance highlights and discussion to build greater understanding, appreciation, and engagement. Works & process also partnered with a network of 20 residency partners in ct, ma, nj, ny, and vt for an additional 13 presentations and 23 fully funded works & process creative residencies. 204 artists benefited from 170 days of residencies and were provided with industry leading residency fees, housing and 24/7 studio access, continuing their critical work of developing new performance pieces. At the guggenheim museum, tickets were sold at a face value of $65-$25. At national sawdust, tickets were sold at a face value of $32.27. At the New York public library for the performing arts, summerstage, and manhattan west, all programs were free or choose-what-you-pay. Projects commissioned by works & process and incubated in works & process residencies toured spanning co, ma, nc, ne, ny, oh, sc, va, wa, wi, and england.

Operating model

Revenue model
Donor-supported. 63% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 79
  • Accountability: 91
  • Sustainability: 67
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.2%; rating input score 67
  • Program expense ratio: 88.7%; rating input score 89
  • Fundraising efficiency: $13.84 raised per $1 spent on fundraising; rating input score 47; 47th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 92.9%; rating input score 93; 24th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 25.6%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 1.79; rating input score 54; 54th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 82; 82nd percentile among comparable filings
  • Officer compensation ratio: 8.1%; rating input score 40; 40th percentile among comparable filings

Growth

  • Program expense growth: 7.5% per year; rating input score 100; 50th percentile among comparable filings
  • Revenue growth: 7.3% per year; rating input score 100; 54th percentile among comparable filings
  • Asset growth: 13% per year; rating input score 100; 68th percentile among comparable filings

Details

  • Where the money goes: 67.2% of revenue deployed · 88.7% of spending went to programs
  • Governance: 13 of 14 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $2M in reported program spending
  • Leadership: top reported pay $175K · 15 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 32 of 32 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 14 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 47/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 54/100.
  • Moderate — Sustainability: Officer compensation ratio scored 40/100.