Workers Assistance Program INC FY2023 filing

Tax-deductible

Austin, TX501(c)(3)Since 1977Mental HealthEIN 74-1847991Revenue $7.1M in FY2023

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.
78¢ of each $1 spent went to programs.
$104K 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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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
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
78%
of spending
Looks good: 78% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$104K
to officers and key staff · 2% of spending
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Looks good: 3.1 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
$909K
28% of total assets
Looks good: liabilities are 28% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 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
$7.1M
+10% vs prior year
Spent
$6.9M
To programs
78%
Net assets
$2.4M
By yearFY2020–FY2025
Revenue
$7.1M
FY2023▲ +10%
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
$6.9M
FY2023▲ +16%
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
$2.4M
FY2023+0.3%
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 FY2023 Form 990 (year ending August 2023) · figures checked against the IRS filing · see the original

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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 Nov 1997.

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

Where the money goes

78 cents of each dollar spent went to programs.

Program services 78% · $5.4M Management & general 22% · $1.5M

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; $104K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
$104,334Pt VII · Sec A
Chairman
$0Pt VII · Sec A
Vice Chairman
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
FMR Coordinator of Special
$0Pt VII · Sec A
Board Liason
$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.

See Workers Assistance Program 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

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 · $5.4M · in their own filed words · FY2022
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.

$5.4Mprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$7.1M
Ln 12
Fees for servicesLn 2g$5.0M
Gifts and grantsLn 1h$2.1M
Other incomeLn 4–11$28K
Money outPt IX
$6.9M
Ln 25
Programscol B$5.4M
Managementcol C$1.5M
Owns and owesPt X
$2.4M
net assets · Ln 32
Cash and savingsLn 1–2$1.8M
Total assetsLn 16$3.3M
LiabilitiesLn 26$909K
PeoplePt VI, VII
6
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.1M
Fees for servicesLn 2g$5.0M
Investment incomeLn 3$25K
Other incomeLn 4–11$28K
Gains on assetsLn 7$0
Total revenueLn 12$7.1M
Assets in detailPt X, end of year
CashLn 1$374K
SavingsLn 2$1.4M
Cash and savings togetherLn 1–2$1.8M
Land, buildings, equipmentLn 10c$539K
Other assetsLn 15$50K
Total assetsLn 16$3.3M
LiabilitiesLn 26$909K
Net assetsLn 32$2.4M
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 FY23End FY23
Cash and savingsLn 1–2$1.4M$1.8M
Land, buildings, equipmentLn 10c$532K$539K
Total assetsLn 16$2.9M$3.3M
LiabilitiesLn 26$543K$909K
Net assetsLn 32$2.3M$2.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$928K$928K
Other salaries and wagesLn 7$2.3M$1.8M$551K
Pension plan contributionsLn 8$141K$107K$33K
Other employee benefitsLn 9$173K$132K$41K
Payroll taxesLn 10$212K$162K$50K
Legal feesLn 11b$6K$180$6K
Accounting feesLn 11c$268K$8K$260K
Investment management feesLn 11f$49K$49K
Other fees for servicesLn 11g$1.8M$1.7M$107K
Advertising and promotionLn 12$41K$41K
Office expensesLn 13$76K$58K$18K
OccupancyLn 16$145K$119K$26K
TravelLn 17$95K$80K$15K
Conferences, conventions and meetingsLn 19$4K$3K$560
InterestLn 20$204$204
Depreciation, depletion and amortizationLn 22$4K$3K$949
InsuranceLn 23$22K$22K$223
Other expenses (24a–d)Ln 24$546K$166K$381K
All other expensesLn 24e$0$0$0$0
Total functional expensesLn 25$6.9M$5.4M$1.5M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $6.4M$6.1M$332K$2.9M 990 PDF
FY2024 $6.8M$6.5M$324K$2.3M 990 PDF
FY2023 Viewing $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 FY2023 990 (6 parts)
Part I · Summary $7,149,524 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,690,827$2,077,254
I-9 Program service revenuePrior year $4,587,304$5,018,467
I-10 Investment incomePrior year $765$25,447
I-11 Other revenuePrior year $194,582$28,356
I-12 Total revenuePrior year $6,473,478$7,149,524
I-13 Grants and similar amounts paidPrior year $1,234,478$927,813
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $3,193,113$2,860,596
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,511,098$3,090,428
I-18 Total expensesPrior year $5,938,689$6,878,837
I-19 Revenue less expensesPrior year $534,789$270,687
Part VI · Governance 5 of 5 board members independent, no flags
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
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 $7,149,524 across 8 lines filed
Lines not itemized here account for $28,356 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$2,077,254
VIII-1h Total contributions, gifts and grants$2,077,254
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $5,018,467$5,018,467
VIII-3 Investment incomeExcluded from tax $25,447$25,447
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 $5,018,467 · Unrelated business $0 · Excluded from tax $53,803$7,149,524
Part IX · Statement of functional expenses $6,878,837 across 19 lines filed
IX-1 Grants to domestic organizationsPrograms $927,813$927,813
IX-7 Other salaries and wagesPrograms $1,784,209 · Management $550,544$2,334,753
IX-8 Pension plan contributionsPrograms $107,454 · Management $33,157$140,611
IX-9 Other employee benefitsPrograms $132,193 · Management $40,790$172,983
IX-10 Payroll taxesPrograms $162,200 · Management $50,049$212,249
IX-11b Legal feesPrograms $180 · Management $5,832$6,012
IX-11c Accounting feesPrograms $8,038 · Management $259,889$267,927
IX-11f Investment management feesPrograms $48,958$48,958
IX-11g Other fees for servicesPrograms $1,726,804 · Management $106,993$1,833,797
IX-12 Advertising and promotionPrograms $41,123$41,123
IX-13 Office expensesPrograms $57,769 · Management $18,448$76,217
IX-16 OccupancyPrograms $119,073 · Management $26,138$145,211
IX-17 TravelPrograms $79,619 · Management $15,165$94,784
IX-19 Conferences, conventions and meetingsPrograms $2,940 · Management $560$3,500
IX-20 InterestManagement $204$204
IX-22 Depreciation, depletion and amortizationPrograms $3,007 · Management $949$3,956
IX-23 InsurancePrograms $22,033 · Management $223$22,256
IX-24 Other expenses (24a–d)Programs $165,750 · Management $380,734$546,483
IX-24e All other expensesPrograms $0 · Management $0 · Fundraising $0$0
IX-25 Total functional expensesPrograms $5,389,163 · Management $1,489,675 · Fundraising $0$6,878,837
Part X · Balance sheet $3,262,676 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $164,537$373,502
X-2 Savings and temporary cash investmentsStart of year $1,219,293$1,432,113
X-3 Pledges and grants receivableStart of year $272,989$106,660
X-4 Accounts receivableStart of year $500,595$707,417
X-9 Prepaid expenses and deferred chargesStart of year $200,691$53,945
X-10c Land, buildings and equipment, netStart of year $531,571$539,039
X-15 Other assets$50,000
X-16 Total assetsStart of year $2,889,676$3,262,676
X-17 Accounts payable and accrued expensesStart of year $473,792$641,893
X-19 Deferred revenueStart of year $68,827$267,142
X-26 Total liabilitiesStart of year $542,619$909,035
X-27 Net assets without donor restrictionsStart of year $2,347,057$2,353,641
X-32 Total net assets or fund balancesStart of year $2,347,057$2,353,641
X-33 Total liabilities and net assetsStart of year $2,889,676$3,262,676
Part XI · Reconciliation of net assets $2,353,641 net assets at year end
XI-1 Total revenue$7,149,524
XI-2 Total expenses$6,878,837
XI-3 Revenue less expenses$270,687
XI-4 Net assets at start of year$2,347,057
XI-8 Prior period adjustments−$264,103
XI-10 Net assets at end of year$2,353,641

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

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