Workers Assistance Program INC

Tax-deductible

Austin, TX501(c)(3)Since 1977Mental HealthEIN 74-1847991Revenue $6.4M in FY2025

On file with the IRSworkerassistance.com2525 Wallingwood Drive Bldg 5, 78746-6900 · Austin, TXTax-exempt since Nov 1997Publicly supported charity — 170(b)(1)(A)(vi)

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WAP's mission is to create better workplaces, schools, and communities WAPs committed to providing affordable services that help individuals and organizations achieve optimum states of performance and well being through youth involvement, training, drug-free.

501(c)(3) charity; gifts are tax-deductible.
80¢ of each $1 spent went to programs.
$115K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2025 · 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
5 of 6
filings with a surplus
Average surplus $323K a year · 5% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
80%
of spending
Looks good: 80% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$115K
to officers and key staff · 2% of spending
Top officer’s pay lower than 58% of similar orgs
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Looks good: 4.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $501K
Looks good: 4 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$635K
18% of total assets
Looks good: liabilities are 18% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$6.4M
-6% vs prior year
Spent
$6.1M
To programs
80%
Net assets
$2.9M
By yearFY2020–FY2025
Revenue
$6.4M
FY2025▼ -6%
Tap a bar for its year
Revenue by fiscal year
FY2020$5.7M
FY2021$6.3M
FY2022$6.5M
FY2023$7.1M
FY2024$6.8M
FY2025$6.4M
Expenses
$6.1M
FY2025▼ -6%
Tap a bar for its year
Expenses by fiscal year
FY2020$6.1M
FY2021$5.4M
FY2022$5.9M
FY2023$6.9M
FY2024$6.5M
FY2025$6.1M
Net assets
$2.9M
FY2025▲ +29%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.0M
FY2021$1.9M
FY2022$2.3M
FY2023$2.4M
FY2024$2.3M
FY2025$2.9M

From the FY2025 Form 990 (year ending August 2025) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Nov 1997.

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

Where the money goes

80 cents of each dollar spent went to programs.

Program services 80% · $4.9M Management & general 20% · $1.2M

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

5 people listed on the 990; $115K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$115,379Pt VII · Sec A
Chairman
$0Pt VII · Sec A
Vice Chairman
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Interim Secretary/Board Liaison
$0Pt VII · Sec A

Dwayne Smertzer’s $115K as CEO is at the 42nd percentile of top reported officer pay among 1683 $1–10M mental health 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 · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Dwayne Smertzer$115,379$115,379————
Dwayne Smetzer——$104,334$111,136$109,000$85,823
Debra Ellison—————$99,209

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

Programs and updates

Improves workplaces, schools, and communities through affordable services for peak performance and well-being.

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Provided by the organization

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1 program · $4.9M · in their own filed words · FY2024
01

Work-based programs provide prevention services to at-risk individuals. The programs promote peer assistance and leadership skills as well as substance abuse prevention and intervention strategies. School-based programs provide prevention services to at-risk students.

$4.9Mprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2023
Total grants receivedfrom 4 funders$501K
See all 4 funders →
Grants paid · 8 grants · $4.2M · 2021–2024
Unitemized GrantFY2024$921,157
Unitemized GrantFY2023$846,680
Unitemized GrantFY2023$846,680
Fair Shot PacFY2022$520,000
Fair Shot PacFY2021$349,000
Austin Afl CIOTX · FY2021$40,000

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$6.4M
Ln 12
Fees for servicesLn 2g$5.4M
Gifts and grantsLn 1h$1.1M
Money outPt IX
$6.1M
Ln 25
Programscol B$4.9M
Managementcol C$1.2M
Owns and owesPt X
$2.9M
net assets · Ln 32
Cash and savingsLn 1–2$2.5M
Total assetsLn 16$3.6M
LiabilitiesLn 26$635K
PeoplePt VI, VII
5
listed · VII A
PaidVII A1
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.1M
Fees for servicesLn 2g$5.4M
Gains on assetsLn 7$0
Total revenueLn 12$6.4M
Assets in detailPt X, end of year
CashLn 1$920K
SavingsLn 2$1.6M
Cash and savings togetherLn 1–2$2.5M
Land, buildings, equipmentLn 10c$522K
Other assetsLn 15$70K
Total assetsLn 16$3.6M
LiabilitiesLn 26$635K
Net assetsLn 32$2.9M
OperationsPt I, VI
EmployeesI 543
VolunteersI 60
Fiscal year endsHeaderAugust
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 FY25End FY25
Cash and savingsLn 1–2$2.6M$2.5M
Land, buildings, equipmentLn 10c$541K$522K
Total assetsLn 16$3.5M$3.6M
LiabilitiesLn 26$930K$635K
Net assetsLn 32$2.6M$2.9M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$921K$921K
Pay of current officers, directors and key staffLn 5$136K$95K$41K
Other salaries and wagesLn 7$2.2M$1.6M$675K
Pension plan contributionsLn 8$178K$125K$54K
Other employee benefitsLn 9$169K$118K$51K
Payroll taxesLn 10$179K$125K$54K
Legal feesLn 11b$10K$678$10K
Accounting feesLn 11c$56K$4K$53K
Other fees for servicesLn 11g$1.8M$1.7M$106K
Office expensesLn 13$120K$64K$56K
OccupancyLn 16$72K$23K$48K
TravelLn 17$99K$85K$14K
Depreciation, depletion and amortizationLn 22$19K$19K
Other expenses (24a–d)Ln 24$140K$119K$22K
All other expensesLn 24e$0$0$0$0
Total functional expensesLn 25$6.1M$4.9M$1.2M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $6.4M$6.1M$332K$2.9M 990 PDF
FY2024 $6.8M$6.5M$324K$2.3M 990 PDF
FY2023 $7.1M$6.9M$271K$2.4M 990 PDF
FY2022 $6.5M$5.9M$535K$2.3M 990 PDF
FY2021 $6.3M$5.4M$880K$1.9M 990 PDF
FY2020 $5.7M$6.1M−$406K$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
See the full FY2025 990 (6 parts)
Part I · Summary $6,442,431 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,316,797$1,079,738
I-9 Program service revenuePrior year $5,541,486$5,362,693
I-10 Investment incomePrior year $35,689$0
I-11 Other revenuePrior year $17,577$0
I-12 Total revenuePrior year $6,911,549$6,442,431
I-13 Grants and similar amounts paidPrior year $846,680$921,157
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $3,003,749$2,898,454
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $2,709,634$2,290,335
I-18 Total expensesPrior year $6,560,063$6,109,946
I-19 Revenue less expensesPrior year $351,486$332,485
Part VI · Governance 4 of 4 board members independent, no flags
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
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 $6,442,431 across 7 lines filed
VIII-1f All other contributions, gifts and grants$1,079,738
VIII-1h Total contributions, gifts and grants$1,079,738
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $5,362,693$5,362,693
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $5,362,693 · Unrelated business $0 · Excluded from tax $0$6,442,431
Part IX · Statement of functional expenses $6,109,946 across 15 lines filed
IX-2 Grants to domestic individualsPrograms $921,157$921,157
IX-5 Pay of current officers, directors and key staffPrograms $94,782 · Management $40,937$135,719
IX-7 Other salaries and wagesPrograms $1,562,122 · Management $674,694$2,236,816
IX-8 Pension plan contributionsPrograms $124,546 · Management $53,792$178,338
IX-9 Other employee benefitsPrograms $118,076 · Management $50,999$169,075
IX-10 Payroll taxesPrograms $124,663 · Management $53,843$178,506
IX-11b Legal feesPrograms $678 · Management $9,676$10,354
IX-11c Accounting feesPrograms $3,697 · Management $52,769$56,466
IX-11g Other fees for servicesPrograms $1,667,347 · Management $106,281$1,773,628
IX-13 Office expensesPrograms $63,739 · Management $56,474$120,213
IX-16 OccupancyPrograms $23,100 · Management $48,475$71,575
IX-17 TravelPrograms $85,066 · Management $14,096$99,162
IX-22 Depreciation, depletion and amortizationManagement $18,548$18,548
IX-24 Other expenses (24a–d)Programs $118,603 · Management $21,786$140,389
IX-24e All other expensesPrograms $0 · Management $0 · Fundraising $0$0
IX-25 Total functional expensesPrograms $4,907,576 · Management $1,202,370 · Fundraising $0$6,109,946
Part X · Balance sheet $3,577,549 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $595,636$920,476
X-2 Savings and temporary cash investmentsStart of year $1,959,264$1,550,000
X-3 Pledges and grants receivableStart of year $82,115$89,134
X-4 Accounts receivableStart of year $260,262$320,360
X-9 Prepaid expenses and deferred chargesStart of year $51,825$105,037
X-10c Land, buildings and equipment, netStart of year $540,680$522,132
X-15 Other assetsStart of year $50,000$70,410
X-16 Total assetsStart of year $3,539,782$3,577,549
X-17 Accounts payable and accrued expensesStart of year $738,597$378,190
X-19 Deferred revenueStart of year $191,039$183,986
X-25 Other liabilitiesStart of year $0$72,742
X-26 Total liabilitiesStart of year $929,636$634,918
X-27 Net assets without donor restrictionsStart of year $2,380,480$2,692,723
X-32 Total net assets or fund balancesStart of year $2,610,146$2,942,631
X-33 Total liabilities and net assetsStart of year $3,539,782$3,577,549
Part XI · Reconciliation of net assets $2,942,631 net assets at year end
XI-1 Total revenue$6,442,431
XI-2 Total expenses$6,109,946
XI-3 Revenue less expenses$332,485
XI-4 Net assets at start of year$2,610,146
XI-10 Net assets at end of year$2,942,631

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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