Work Activity Center INC FY2020 filing

Tax-deductible

West Valley, UT501(c)(3)EIN 87-0255186Revenue $4.2M in FY2020

On file with the IRSworkactivitycenter.org1275 W 2320 S, 84119-1448 · West Valley, UTTax-exempt since Jan 1963Publicly supported charity — 170(b)(1)(A)(vi)

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The Work Activity Center enriches the lives of people with disabilities by actively providing community opportunities for independence and individual growth.

501(c)(3) charity; gifts are tax-deductible.
88¢ 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

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
5 of 6
filings with a surplus
Average surplus $27K a year · under 1% of revenue · last 6 filings
Fine: a surplus in 5 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
$115K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
7 mo
of spending, in cash
Looks good: 6.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $14K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$800K
13% of total assets
Looks good: liabilities are 13% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$4.2M
Spent
$4.1M
To programs
88%
Net assets
$5.5M
By yearFY2020–FY2025
Revenue
$4.2M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$4.2M
FY2021$3.8M
FY2022$3.5M
FY2023$3.2M
FY2024$3.7M
FY2025$3.6M
Expenses
$4.1M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$4.1M
FY2021$3.5M
FY2022$3.5M
FY2023$3.8M
FY2024$3.6M
FY2025$3.6M
Net assets
$5.5M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$5.5M
FY2021$5.8M
FY2022$5.8M
FY2023$4.8M
FY2024$4.9M
FY2025$5.2M

From the FY2020 Form 990 (year ending June 2020) · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 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 1963.

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% · $3.6M Management & general 10% · $413K Fundraising 2% · $82K

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

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

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Executive Director
$114,722Pt VII · Sec A
President
$0Pt VII · Sec A
Past President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

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

NameFY2025FY2024FY2023FY2022FY2021FY2020
E Kathryn McConaughy——$123,767$118,899$124,564$114,722
Kristen Floyd$100,003$96,369————

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

Provides community opportunities for independence and growth for people with disabilities.

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Provided by the organization

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2 programs · $3.6M · in their own filed words · FY2019
01

The Work Activity Center Provides Training, Supervised Residential Living, Outside Supported Employment Opportunities, In-House Work Opportunities and Other Activities for Adults with Disabilities.

$3.4Mprogram expense
02

The Work Activity Center is the Parent company of Covenant Employment Services whose mission is to assist individuals to increase independence by overcoming work related barriers. Covenant's Employment specialists work one-on-one with the customer by helping them with Pre-Job placement activities, such as resume building, helping them…

$144Kprogram 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
Total grants receivedfrom 2 funders$14K

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$4.2M
Ln 12
Fees for servicesLn 2g$3.8M
Gifts and grantsLn 1h$376K
Investment incomeLn 3$73K
Money outPt IX
$4.1M
Ln 25
Programscol B$3.6M
Managementcol C$413K
Fundraisingcol D$82K
Owns and owesPt X
$5.5M
net assets · Ln 32
Cash and savingsLn 1–2$2.3M
Total assetsLn 16$6.3M
LiabilitiesLn 26$800K
PeoplePt VI, VII
13
listed · VII A
PaidVII A1
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$376K
Noncash giftsLn 1g$117K
Fees for servicesLn 2g$3.8M
Investment incomeLn 3$73K
Other incomeLn 4–11$12K
Gains on assetsLn 7−$5K
Total revenueLn 12$4.2M
Assets in detailPt X, end of year
CashLn 1$0
SavingsLn 2$2.3M
Cash and savings togetherLn 1–2$2.3M
InvestmentsLn 11–13$2.2M
Land, buildings, equipmentLn 10c$1.3M
Other assetsLn 15$8K
Total assetsLn 16$6.3M
LiabilitiesLn 26$800K
Net assetsLn 32$5.5M
OperationsPt I, VI
EmployeesI 5104
VolunteersI 693
Fiscal year endsHeaderJune
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 FY20End FY20
Cash and savingsLn 1–2$1.2M$2.3M
InvestmentsLn 11–13$2.2M$2.2M
Land, buildings, equipmentLn 10c$1.4M$1.3M
Total assetsLn 16$5.6M$6.3M
LiabilitiesLn 26$376K$800K
Net assetsLn 32$5.3M$5.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$140K$119K$18K$3K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$2.4M$2.0M$309K$49K
Pension plan contributionsLn 8$13K$11K$2K$116
Other employee benefitsLn 9$134K$116K$17K$1K
Payroll taxesLn 10$217K$185K$27K$4K
Management feesLn 11a$0
Legal feesLn 11b$12K$12K
Accounting feesLn 11c$34K$10K$24K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$20K$20K
Investment management feesLn 11f$0
Other fees for servicesLn 11g$30K$29K$2K
Advertising and promotionLn 12$3K$3K
Office expensesLn 13$85K$71K$10K$5K
Information technologyLn 14$23K$23K
RoyaltiesLn 15$0
OccupancyLn 16$272K$272K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$3K$2K$259
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$167K$163K$4K
InsuranceLn 23$76K$76K
Other expenses (24a–d)Ln 24$458K$458K$175
Total functional expensesLn 25$4.1M$3.6M$413K$82K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $3.6M$3.6M$79K$5.2M 990 PDF
FY2024 $3.7M$3.6M$110K$4.9M 990 PDF
FY2023 $3.2M$3.8M−$613K$4.8M 990 PDF
FY2022 $3.5M$3.5M$64K$5.8M 990 PDF
FY2021 $3.8M$3.5M$346K$5.8M 990 PDF
FY2020 Viewing $4.2M$4.1M$178K$5.5M 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 FY2020 990 (6 parts)
Part I · Summary $4,239,316 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $474,442$375,884
I-9 Program service revenuePrior year $4,053,068$3,778,429
I-10 Investment incomePrior year $86,431$72,735
I-11 Other revenuePrior year $32,682$12,268
I-12 Total revenuePrior year $4,646,623$4,239,316
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 $2,957,641$2,877,710
I-16a Professional fundraising feesPrior year $18,000$19,500
I-17 Other expensesPrior year $1,238,493$1,163,729
I-18 Total expensesPrior year $4,214,134$4,060,939
I-19 Revenue less expensesPrior year $432,489$178,377
Part VI · Governance 12 of 12 board members independent, no flags
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
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 $4,239,316 across 11 lines filed
Lines not itemized here account for $291,555 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$375,884
VIII-1g Noncash contributions (included above)$117,354
VIII-1h Total contributions, gifts and grants$375,884
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $3,493,450$3,493,450
VIII-3 Investment incomeExcluded from tax $78,155$78,155
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$5,420−$5,420
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $5,692$5,692
VIII-12 Total revenueRelated to mission $3,790,697 · Excluded from tax $72,735$4,239,316
Part IX · Statement of functional expenses $4,060,939 across 30 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $118,748 · Management $18,109 · Fundraising $2,801$139,658
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $2,016,705 · Management $309,223 · Fundraising $48,877$2,374,805
IX-8 Pension plan contributionsPrograms $11,108 · Management $1,597 · Fundraising $116$12,821
IX-9 Other employee benefitsPrograms $115,831 · Management $16,657 · Fundraising $1,201$133,689
IX-10 Payroll taxesPrograms $185,201 · Management $27,085 · Fundraising $4,451$216,737
IX-11a Management fees$0
IX-11b Legal feesPrograms $12,075$12,075
IX-11c Accounting feesPrograms $10,300 · Management $24,110$34,410
IX-11d Lobbying fees$0
IX-11e Professional fundraising feesFundraising $19,500$19,500
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $28,596 · Management $1,851$30,447
IX-12 Advertising and promotionPrograms $2,758$2,758
IX-13 Office expensesPrograms $70,547 · Management $10,041 · Fundraising $4,613$85,201
IX-14 Information technologyPrograms $22,979$22,979
IX-15 Royalties$0
IX-16 OccupancyPrograms $272,009$272,009
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $2,402 · Management $259$2,661
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $163,201 · Management $4,043$167,244
IX-23 InsurancePrograms $75,572$75,572
IX-24 Other expenses (24a–d)Programs $458,198 · Management $175$458,373
IX-25 Total functional expensesPrograms $3,566,230 · Management $413,150 · Fundraising $81,559$4,060,939
Part X · Balance sheet $6,265,653 assets, 24 lines filed
X-1 Cash, non-interest-bearingStart of year $0$0
X-2 Savings and temporary cash investmentsStart of year $1,230,744$2,329,492
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $415,104$339,697
X-8 Inventories for sale or useStart of year $43,920$46,518
X-9 Prepaid expenses and deferred chargesStart of year $64,708$63,766
X-10c Land, buildings and equipment, netStart of year $1,442,836$1,304,236
X-11 Publicly traded securitiesStart of year $2,153,253$2,173,901
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $13,353$8,043
X-16 Total assetsStart of year $5,644,625$6,265,653
X-17 Accounts payable and accrued expensesStart of year $375,767$235,836
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$10,394
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-25 Other liabilitiesStart of year $0$554,223
X-26 Total liabilitiesStart of year $375,767$800,453
X-27 Net assets without donor restrictionsStart of year $5,004,246$5,154,962
X-28 Net assets with donor restrictionsStart of year $264,612$310,238
X-32 Total net assets or fund balancesStart of year $5,268,858$5,465,200
X-33 Total liabilities and net assetsStart of year $5,644,625$6,265,653
Part XI · Reconciliation of net assets $5,465,200 net assets at year end
XI-1 Total revenue$4,239,316
XI-2 Total expenses$4,060,939
XI-3 Revenue less expenses$178,377
XI-4 Net assets at start of year$5,268,858
XI-5 Net unrealized gains (losses) on investments$17,965
XI-10 Net assets at end of year$5,465,200

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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