Works and Process INC FY2023 filing

Tax-deductible

New York, NY501(c)(3)Since 1989Arts & CultureEIN 13-3592291Revenue $1.8M in FY2023

On file with the IRS155 E 44th St Rm 1005, 10017-4100 · New York, NYTax-exempt since Jan 1991Publicly supported charity — 170(b)(1)(A)(vi)

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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.
87¢ of each $1 spent went to programs.
$172K 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

FY2023 · 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
87%
of spending
Looks good: 87% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$172K
to officers and key staff · 9% of spending
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.7 months of spending in cash; 1 to 3.
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
$83K
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
14
of 14 voting members
Looks good: 14 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.8M
+10% vs prior year
Spent
$2.0M
To programs
87%
Net assets
$2.5M
By yearFY2020–FY2025
Revenue
$1.8M
FY2023▲ +10%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.0M
FY2021$2.2M
FY2022$1.6M
FY2023$1.8M
FY2024$2.5M
FY2025$3.1M
Expenses
$2.0M
FY2023▲ +3%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.0M
FY2021$1.4M
FY2022$2.0M
FY2023$2.0M
FY2024$1.9M
FY2025$2.3M
Net assets
$2.5M
FY2023▲ +1%
Tap a bar for its year
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 FY2023 Form 990 · figures checked against the IRS filing · see the original

Form 990 (PDF) Claim
You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jan 1991.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

87 cents of each dollar spent went to programs.

Program services 87% · $1.8M Management & general 4% · $83K Fundraising 9% · $179K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

16 people listed on the 990; $172K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$160,000Pt VII · Sec A
$12,000Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$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.

See Works and Process INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Educates the public about the performing arts' creative process.

Provided by the organization

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1 program · $1.8M · in their own filed words · FY2023
01

In 2023, works & process presented 73 live multidisciplinary PERFORMANCES/EVENTS in the guggenheim's museum's theater (with 3 in the museum's rotunda) as well as in lincoln center's clark studio theater and kaplan penthouse, the new york public library for the performing arts' cafe and auditorium, summerstage in central park, von king…

$1.8Mprogram expense

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 →

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$1.8M
Ln 12
Gifts and grantsLn 1h$1.3M
Fees for servicesLn 2g$545K
Investment incomeLn 3$99K
Money outPt IX
$2.0M
Ln 25
Programscol B$1.8M
Managementcol C$83K
Fundraisingcol D$179K
Owns and owesPt X
$2.5M
net assets · Ln 32
Cash and savingsLn 1–2$285K
Total assetsLn 16$2.6M
LiabilitiesLn 26$83K
PeoplePt VI, VII
16
listed · VII A
PaidVII A2
Voting boardVI 1a14
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.3M
Government grantsLn 1e$55K
Noncash giftsLn 1g$8K
Fundraising eventsLn 1c$309K
Fees for servicesLn 2g$545K
Investment incomeLn 3$99K
Gains on assetsLn 7−$114K
Total revenueLn 12$1.8M
Assets in detailPt X, end of year
CashLn 1$283K
SavingsLn 2$2K
Cash and savings togetherLn 1–2$285K
InvestmentsLn 11–13$2.1M
Land, buildings, equipmentLn 10c$10K
Total assetsLn 16$2.6M
LiabilitiesLn 26$83K
Net assetsLn 32$2.5M
OperationsPt I, VI
EmployeesI 54
VolunteersI 620
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$239K$285K
InvestmentsLn 11–13$1.9M$2.1M
Land, buildings, equipmentLn 10c$8K$10K
Total assetsLn 16$2.5M$2.6M
LiabilitiesLn 26$15K$83K
Net assetsLn 32$2.5M$2.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$186K$139K$24K$23K
Other salaries and wagesLn 7$135K$108K$9K$18K
Other employee benefitsLn 9$30K$24K$2K$4K
Payroll taxesLn 10$23K$18K$2K$3K
Accounting feesLn 11c$20K$20K
Professional fundraising feesLn 11e$42K$42K
Investment management feesLn 11f$10K$10K
Other fees for servicesLn 11g$1.0M$1.0M$23K
Advertising and promotionLn 12$146K$143K$3K$284
Office expensesLn 13$7K$6K$488$907
Information technologyLn 14$11K$1K$3K$7K
TravelLn 17$51K$47K$3K$322
Depreciation, depletion and amortizationLn 22$2K$2K$104$312
InsuranceLn 23$9K$5K$3K$804
Other expenses (24a–d)Ln 24$297K$236K$4K$57K
All other expensesLn 24e$5K$4K$376$698
Total functional expensesLn 25$2.0M$1.8M$83K$179K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $3.1M$2.3M$791K$4.1M 990 PDF
FY2024 $2.5M$1.9M$582K$3.2M 990 PDF
FY2023 Viewing $1.8M$2.0M−$224K$2.5M 990 PDF
FY2022 $1.6M$2.0M−$324K$2.5M 990 PDF
FY2021 $2.2M$1.4M$801K$3.1M 990 PDF
FY2020 $2.0M$1.0M$982K$2.3M 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
See the full FY2023 990 (6 parts)
Part I · Summary $1,795,275 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,335,444$1,264,402
I-9 Program service revenuePrior year $332,076$545,196
I-10 Investment incomePrior year −$32,474−$14,323
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $1,635,046$1,795,275
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $343,216$374,449
I-16a Professional fundraising feesPrior year $25,355$41,699
I-17 Other expensesPrior year $1,590,269$1,602,746
I-18 Total expensesPrior year $1,958,840$2,018,894
I-19 Revenue less expensesPrior year −$323,794−$223,619
Part VI · Governance 14 of 14 board members independent, no flags
VI-1a Voting members of the governing body14
VI-1b Independent voting members14
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,795,275 across 10 lines filed
VIII-1c Fundraising events$309,173
VIII-1e Government grants$55,160
VIII-1f All other contributions, gifts and grants$900,069
VIII-1g Noncash contributions (included above)$7,700
VIII-1h Total contributions, gifts and grants$1,264,402
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $545,196$545,196
VIII-3 Investment incomeExcluded from tax $99,213$99,213
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$113,536−$113,536
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $545,196 · Unrelated business $0 · Excluded from tax −$14,323$1,795,275
Part IX · Statement of functional expenses $2,018,894 across 16 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $139,361 · Management $24,194 · Fundraising $22,646$186,201
IX-7 Other salaries and wagesPrograms $108,154 · Management $9,463 · Fundraising $17,575$135,192
IX-9 Other employee benefitsPrograms $24,379 · Management $2,133 · Fundraising $3,961$30,473
IX-10 Payroll taxesPrograms $18,066 · Management $1,581 · Fundraising $2,936$22,583
IX-11c Accounting feesManagement $19,537$19,537
IX-11e Professional fundraising feesFundraising $41,699$41,699
IX-11f Investment management feesManagement $9,634$9,634
IX-11g Other fees for servicesPrograms $1,022,717 · Fundraising $22,803$1,045,520
IX-12 Advertising and promotionPrograms $142,903 · Management $2,638 · Fundraising $284$145,825
IX-13 Office expensesPrograms $5,580 · Management $488 · Fundraising $907$6,975
IX-14 Information technologyPrograms $1,476 · Management $2,665 · Fundraising $6,804$10,945
IX-17 TravelPrograms $47,463 · Management $3,156 · Fundraising $322$50,941
IX-22 Depreciation, depletion and amortizationPrograms $1,661 · Management $104 · Fundraising $312$2,077
IX-23 InsurancePrograms $4,944 · Management $2,875 · Fundraising $804$8,623
IX-24 Other expenses (24a–d)Programs $236,441 · Management $3,767 · Fundraising $57,091$297,299
IX-24e All other expensesPrograms $4,296 · Management $376 · Fundraising $698$5,370
IX-25 Total functional expensesPrograms $1,757,441 · Management $82,611 · Fundraising $178,842$2,018,894
Part X · Balance sheet $2,624,190 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $98,121$282,645
X-2 Savings and temporary cash investmentsStart of year $140,804$1,999
X-3 Pledges and grants receivableStart of year $292,375$122,280
X-4 Accounts receivableStart of year $44,266$72,465
X-9 Prepaid expenses and deferred chargesStart of year $34,008$64,622
X-10c Land, buildings and equipment, netStart of year $8,482$9,655
X-11 Publicly traded securitiesStart of year $1,902,891$2,070,524
X-16 Total assetsStart of year $2,520,947$2,624,190
X-17 Accounts payable and accrued expensesStart of year $15,252$83,414
X-26 Total liabilitiesStart of year $15,252$83,414
X-27 Net assets without donor restrictionsStart of year $2,211,497$2,457,516
X-28 Net assets with donor restrictionsStart of year $294,198$83,260
X-32 Total net assets or fund balancesStart of year $2,505,695$2,540,776
X-33 Total liabilities and net assetsStart of year $2,520,947$2,624,190
Part XI · Reconciliation of net assets $2,540,776 net assets at year end
XI-1 Total revenue$1,795,275
XI-2 Total expenses$2,018,894
XI-3 Revenue less expenses−$223,619
XI-4 Net assets at start of year$2,505,695
XI-5 Net unrealized gains (losses) on investments$258,700
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$2,540,776

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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