Works and Process INC FY2020 filing

Tax-deductible

New York, NY501(c)(3)Since 1989Arts & CultureEIN 13-3592291

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

501(c)(3) charity; gifts are tax-deductible.
88¢ of each $1 spent went to programs.
$131K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $435K a year · 20% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
88%
of spending
Looks good: 88% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$131K
to officers and key staff · 13% of spending
Looks good: pay to officers and key staff is 13% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
22 mo
of spending, in cash
Looks good: 21.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
25
named funders · $682K
Looks good: 25 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$58K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
15
of 15 voting members
Looks good: 15 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.0M
Spent
$1.0M
To programs
88%
Net assets
$2.3M
By yearFY2020–FY2025
Revenue
$2.0M
FY2020
Revenue by fiscal year
FY2020$2.0M
FY2021$2.2M
FY2022$1.6M
FY2023$1.8M
FY2024$2.5M
FY2025$3.1M
Expenses
$1.0M
FY2020
Expenses by fiscal year
FY2020$1.0M
FY2021$1.4M
FY2022$2.0M
FY2023$2.0M
FY2024$1.9M
FY2025$2.3M
Net assets
$2.3M
FY2020
Net assets by fiscal year
FY2020$2.3M
FY2021$3.1M
FY2022$2.5M
FY2023$2.5M
FY2024$3.2M
FY2025$4.1M

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

Status and standing

Is it real, and can you give to it?

Tax-deductible?
Yes
Per the IRS master file.
Can I give now?
No revocation on IRS record
Not on the IRS revocation list.
Filing up to date?
Yes — filed FY2025
Legal name (IRS)Hdr · item CWorks and Process INC
EINHdr · item D13-3592291
Exempt statusHdr · item I501(c)(3) · active
Ruling yearIRS BMFJan 1991
Year of formationHdr · item L1989
Latest filingForm 990FY2025 · Form 990
Principal addressHdr · item CNew York, NY
NTEE classificationIRS BMFArts & Culture (A600)

Where the money goes

What each dollar paid for.

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.88 Management & general $0.05 Fundraising $0.07
Program services88%$908K
Management & general5%$52K
Fundraising7%$78K
Total functional expensesLn 25$1.0M

Financial health

Is it on solid ground?

Program efficiency
88%
of spending reaches programs
Operating runway
25.6mo
months of highly liquid reserves at operating expense rate
Surplus margin
+49%
revenue over expenses, this year

Summary of the Filing

Part I · fiscal year 2020 · Form 990
Total assets
$2.4M
FY2020
Total assets by fiscal year
FY2020$2.4M
FY2021$3.1M
FY2022$2.5M
FY2023$2.6M
FY2024$3.2M
FY2025$4.1M
Total liabilities
$58K
FY2020
Total liabilities by fiscal year
FY2020$58K
FY2021$33K
FY2022$15K
FY2023$83K
FY2024$8K
FY2025$23K
Revenue less expensesPt I · Ln 19$982K
Total assetsPt X · Ln 16$2.4M
Program-expense ratioPt IX · col B88%
Voting members of governing bodyPt I · Ln 315
Independent voting membersPt I · Ln 415

Balance Sheet

Part X · end of year
CashLn 1$1.9M
Total assetsLn 16$2.4M
Total liabilitiesLn 26$58K
Total net assetsLn 32$2.3M
Months of cash on handcomputed21.7

Statement of Revenue

Part VIII
Contributions & grants$1.8M · 91%
Program service revenue$165K · 8%
Investment income$12K · 1%
Contributions & grants91%$1.8M
Program service revenue8%$165K
Investment income1%$12K
— government grantsLn 1e$52K
Total revenueLn 12$2.0M

Financial Metrics

Form 990 · FY2020 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $2.2M · Operating expenses/yr $1.0M
25.6 months
Where the money goes
Program services
Program services $908K · Total expenses $1.0M
88%
Management & General
Management & general $52K · Total expenses $1.0M
5%
Fundraising
Fundraising $78K · Total expenses $1.0M
7%
Cost to raise $1
Fundraising expense $78K · Solicited contributions $1.8M
$0.04 to raise $1
Where the money comes from
Contribution dependence
Contributions & grants $1.8M · Total revenue $2.0M
91%
Government reliance
Government grants $52K · Total revenue $2.0M
3%
Earned-income share
Program service revenue $165K · Total revenue $2.0M
8%
Investment reliance
Investment income $12K · Total revenue $2.0M
+0.6%
Program self-sufficiency
Program service revenue $165K · Total expenses $1.0M
16%
Growth & trend
Revenue growth (YoY)
This year $2.0M · Prior year —
No prior year on file
Net-asset trend (YoY)
End of year $2.3M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $2.0M · Expenses $1.0M
+49%
Liabilities-to-Assets
Total liabilities — · Total assets $2.4M
—
Net-asset ratio
Net assets $2.3M · Total assets $2.4M
98%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $336K · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $2.4M
14%
People & payroll
Highest Reported Total Compensation
Individual Duke Dang · Reported title GENERAL MANAGER · Highest reported compensation $128K · Total expenses $1.0M
12%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $217K · Total expenses $1.0M
21%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 88%——
Overhead ratio 5%——
Fundraising cost ratio 4%——
Investment management fee ratio 0.09%——
Accounting fee ratio 3%——

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Leadership and pay

Who runs it, and what are they paid?

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
General Manager
$127,923Pt VII · Sec A
$3,000Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Duke Dang’s $160K as Executive Director is at the 71st percentile of top reported officer pay among 3924 $1–10M arts & culture nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Duke Dang$160,000$160,000$160,000$159,231$142,500$127,923
Robert Mayer$12,000$12,000$12,000$12,000$12,000$3,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Governance & Policies

Part VI
  • 15Voting board membersPt VI · Ln 1a
  • 15Independent board membersPt VI · Ln 1b
  • Conflict-of-interest policyPt VI · Ln 12aYes
  • Whistleblower policyPt VI · Ln 13Yes
  • Document retention policyPt VI · Ln 14Yes
  • Top official’s pay independently reviewedPt VI · Ln 15aYes
  • Family or business ties among leadersPt VI · Ln 2Yes

Mission and programs

What it does.

Educates the public about the performing arts' creative process.

Provided by the organization

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Mission & Programs · Part III

Where the work happens

1 program service account for $908K of program spending, described in the organization's own filed words · FY2020.
01

In 2020 works & process produced 10 performances in the theater at the guggenheim before the pandemic forced a shutdown. Resolute in our support of artists, and seeing how artists were facing widespread cancellation, works & process immediately launched works & process artists (wpa) virtual commissions inviting and paying 281 artists…

$908Kprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 25 funders →

Filing history

Every return on file.

YearRevenueExpensesChangeFiling
FY2025 Latest $3.1M$2.3M+22% 990 PDF
FY2024 $2.5M$1.9M+41% 990 PDF
FY2023 $1.8M$2.0M+10% 990 PDF
FY2022 $1.6M$2.0M-26% 990 PDF
FY2021 $2.2M$1.4M+10% 990 PDF
FY2020 Viewing $2.0M$1.0M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash

Full filing: Form 990 for FY2020

Every line we hold from the return, cited to its Part and line.
Part IX · Statement of functional expenses $1,037,901 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $113,655 · Management $6,158 · Fundraising $20,791$140,604
IX-7 Other salaries and wagesPrograms $38,873 · Management $127 · Fundraising $7,768$46,768
IX-9 Other employee benefitsPrograms $11,183 · Management $816 · Fundraising $41$12,040
IX-10 Payroll taxesPrograms $15,387 · Management $877 · Fundraising $1,268$17,532
IX-11c Accounting feesManagement $35,763$35,763
IX-11f Investment management feesManagement $2,042$2,042
IX-11g Other fees for servicesPrograms $477,006 · Fundraising $33,275$510,281
IX-12 Advertising and promotionPrograms $43,664 · Management $69 · Fundraising $508$44,241
IX-13 Office expensesPrograms $25,034 · Management $306 · Fundraising $918$26,258
IX-14 Information technologyPrograms $1,411 · Management $88 · Fundraising $1,960$3,459
IX-17 TravelPrograms $25,404$25,404
IX-23 InsurancePrograms $8,223 · Management $3,610 · Fundraising $1,542$13,375
IX-24 Other expenses (24a–d)Programs $148,070 · Management $2,180 · Fundraising $9,471$159,721
IX-24e All other expensesPrograms $413$413
IX-25 Total functional expensesPrograms $908,323 · Management $52,036 · Fundraising $77,542$1,037,901

Not shown yet: ratings, outcomes, and peer benchmarks. A Form 990 doesn’t report them.

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2020IRS
Classification, formation year, addressIRS Business Master File
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