Works in Progress Nyc FY2023 filing

Tax-deductible

New York, NY501(c)(3)EducationEIN 20-0874976

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To provide on the job work training by accepting candidates from local schools for work to earn educational credits towards their high school degree.

501(c)(3) charity; gifts are tax-deductible.
88¢ of each $1 spent went to programs.
$95K 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average surplus $11K a year · 1% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 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
$95K
to officers and key staff · 10% of spending
Looks good: pay to officers and key staff is 10% 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
1
named funder · $5K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$379K
89% of total assets
Concern: liabilities are 89% of assets; over 80%.
Pt X · Ln 26
Independent board members
4
of 5 voting members
Looks good: 4 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$871K
-21% vs prior year
Spent
$960K
To programs
88%
Net assets
$45K
By yearFY2020–FY2024
Revenue
$871K
FY2023▼ -21%
Revenue by fiscal year
FY2020$418K
FY2021$902K
FY2022$1.1M
FY2023$871K
FY2024$1.0M
Expenses
$960K
FY2023▼ -8%
Expenses by fiscal year
FY2020$494K
FY2021$713K
FY2022$1.0M
FY2023$960K
FY2024$1.0M
Net assets
$45K
FY2023▼ -66%
Net assets by fiscal year
FY2020−$118K
FY2021$71K
FY2022$133K
FY2023$45K
FY2024$13K

From the FY2023 Form 990 · see the original

You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 2004.

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

Where the money goes

88 cents of each dollar spent went to programs.

Program services 88% · $840K Management & general 12% · $119K

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

6 people listed on the 990; $95K paid to officers and key staff.

Part VII, Section A · reportable compensation
Exec Dir
$93,222Pt VII · Sec A
$1,800Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A

Emily Clark’s $96K as Exec Dir is at the 29th percentile of top reported officer pay among 3394 $1–10M education 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

NameFY2024FY2023FY2022FY2021FY2020
Emily Clark$96,250$93,222$100,663$66,002$38,165
Alexander Campaz—$1,800$8,325——

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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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
  • Loans to or from officersSch L · Pt II1 listed

Programs and updates

Offers on-the-job training to local students, helping them earn credits for their high school degrees.

Provided by the organization

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1 program service account for $840K of program spending, described in the organization's own filed words · FY2023.
01

Work training for high school students

$840Kprogram 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
Total grants receivedfrom 1 funder$5K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$871K
Ln 12
Fees for servicesLn 2g$871K
Other incomeLn 4–11$588
Money outPt IX
$960K
Ln 25
Programscol B$840K
Managementcol C$119K
Owns and owesPt X
$45K
net assets · Ln 32
Cash and savingsLn 1–2$135K
Total assetsLn 16$424K
LiabilitiesLn 26$379K
PeoplePt VI, VII
6
listed · VII A
PaidVII A2
Voting boardVI 1a5
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$871K
Other incomeLn 4–11$588
Total revenueLn 12$871K
Assets in detailPt X, end of year
CashLn 1$135K
Cash and savings togetherLn 1–2$135K
Land, buildings, equipmentLn 10c$62K
Other assetsLn 15$192K
Total assetsLn 16$424K
LiabilitiesLn 26$379K
Net assetsLn 32$45K
OperationsPt I, VI
EmployeesI 513
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$191K$135K
Land, buildings, equipmentLn 10c$78K$62K
Total assetsLn 16$537K$424K
LiabilitiesLn 26$404K$379K
Net assetsLn 32$133K$45K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$93K$79K$14K
Other salaries and wagesLn 7$288K$244K$43K
Payroll taxesLn 10$32K$28K$5K
Accounting feesLn 11c$10K$10K
Other fees for servicesLn 11g$150$150
Advertising and promotionLn 12$2K$2K
Office expensesLn 13$23K$19K$3K
OccupancyLn 16$15K$13K$2K
InterestLn 20$27K$27K
Depreciation, depletion and amortizationLn 22$16K$14K$2K
InsuranceLn 23$15K$11K$4K
Other expenses (24a–d)Ln 24$432K$425K$8K
All other expensesLn 24e$6K$5K$1K
Total functional expensesLn 25$960K$840K$119K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $1.0M$1.0M−$32K$13K 990 PDF
FY2023 Viewing $871K$960K−$89K$45K 990 PDF
FY2022 $1.1M$1.0M$62K$133K 990 PDF
FY2021 $902K$713K$189K$71K 990 PDF
FY2020 $418K$494K−$76K−$118K 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 (4 parts)
Part VIII · Statement of revenue $871,230 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $870,642$870,642
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $588$588
VIII-12 Total revenueRelated to mission $871,230$871,230
Part IX · Statement of functional expenses $959,774 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $79,239 · Management $13,983$93,222
IX-7 Other salaries and wagesPrograms $244,409 · Management $43,131$287,540
IX-10 Payroll taxesPrograms $27,614 · Management $4,873$32,487
IX-11c Accounting feesManagement $9,781$9,781
IX-11g Other fees for servicesManagement $150$150
IX-12 Advertising and promotionPrograms $1,825$1,825
IX-13 Office expensesPrograms $19,428 · Management $3,429$22,857
IX-16 OccupancyPrograms $12,950 · Management $2,285$15,235
IX-20 InterestManagement $27,205$27,205
IX-22 Depreciation, depletion and amortizationPrograms $13,709 · Management $2,419$16,128
IX-23 InsurancePrograms $11,297 · Management $3,535$14,832
IX-24 Other expenses (24a–d)Programs $424,771 · Management $7,702$432,473
IX-24e All other expensesPrograms $5,033 · Management $1,006$6,039
IX-25 Total functional expensesPrograms $840,275 · Management $119,499 · Fundraising $0$959,774
Part X · Balance sheet $423,689 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $190,704$135,391
X-4 Accounts receivableStart of year $65,473$23,800
X-8 Inventories for sale or useStart of year $2,000$2,000
X-9 Prepaid expenses and deferred chargesStart of year $8,286$8,286
X-10c Land, buildings and equipment, netStart of year $78,340$62,212
X-15 Other assetsStart of year $192,000$192,000
X-16 Total assetsStart of year $536,803$423,689
X-17 Accounts payable and accrued expensesStart of year $39,625$35,055
X-26 Total liabilitiesStart of year $403,625$379,055
X-27 Net assets without donor restrictionsStart of year $133,178$44,634
X-32 Total net assets or fund balancesStart of year $133,178$44,634
X-33 Total liabilities and net assetsStart of year $536,803$423,689
Part XI · Reconciliation of net assets $44,634 net assets at year end
XI-1 Total revenue$871,230
XI-2 Total expenses$959,774
XI-3 Revenue less expenses−$88,544
XI-4 Net assets at start of year$133,178
XI-10 Net assets at end of year$44,634

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

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