Modoc Work Activity Center EIN 94-2313843

Modoc Work Activity Center

EIN  94-2313843 Public charity (501(c)(3)) Alturas, CA
Form 990 (PDF) Compare with another nonprofit →
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Size
$100K–1M
What they do
Trains and educates individuals with physical and mental handicaps.
Leadership
Barbara Robbins · Treasurersecretary
Money in and out
$344K revenue, $336K expenses
Bottom line
75% program efficiency

Trains and educates individuals with physical and mental handicaps. For fiscal year 2024 it reported $344K in revenue, $336K in expenses, and $476K in net assets.Pt I

Where the money goes · FY2024
Total revenue
$344K
Pt VIII · Ln 12
Total expenses
$336K
Pt IX · Ln 25
Net assets
$476K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $9K
Where spending went · Part IX cols B–D
Program services $0.75 Management & general $0.25
Program efficiency
75%
of spending reaches programs▼ -9% vs prior filing year
Operating runway
2.1mo
months of highly liquid reserves at operating expense rate▲ +40% vs prior filing year
Surplus margin
+3%
revenue over expenses, this year▲ +107% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$344K
FY2024▼ -4%
Expenses
$336K
FY2024▼ -5%
Total assets
$497K
FY2024▲ +2%
Total liabilities
$20K
FY2024▲ +9%
Total revenue
$344K
Pt VIII · Ln 12
Total expenses
$336K
Pt IX · Ln 25
Net assets
$476K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$9K
Total assetsPt X · Ln 16$497K
Program-expense ratioPt IX · col B75%
Voting members of governing bodyPt I · Ln 34
Independent voting membersPt I · Ln 4pending
Mission & Programs · Part III

Where the work happens

3 program services account for $252K of program spending, described in the organization's own filed words · FY2023.
01

Provision of training and services to developmentally disabled adults throughout modoc COUNTY14 clients served

$202Kprogram expense
02

Provision of respite care for disabled PERSONS3 clients served

$30Kprogram expense
03

Provision of transportation services to disabled persons attending the adult CENTER14 clients served

$20Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CModoc Work Activity Center
EINHdr · item D94-2313843
Principal addressHdr · item CAlturas, CA
WebsiteHdr · item Jnone reported
Year of formationHdr · item Lpending
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFEmployment (J33Z)
Ruling yearIRS BMFMar 1978

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a4
Independent voting membersPt VI · Ln 1bpending
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Treasurersecretary
$0Pt VII · Sec A
Representative Large
$0Pt VII · Sec A
Chairperson
$0Pt VII · Sec A
Vice Chairperson
$0Pt VII · Sec A
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Statement of Revenue

Part VIII
Contributions & grants$337K · 98%
Other revenue$6K · 2%
Investment income$2K · 1%
Contributions & grants98%$337K
Other revenue2%$6K
Investment income1%$2K
— government grantsLn 1e$323K
Total revenueLn 12$344K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.75 Management & general $0.25
Program services75%$252K
Management & general25%$83K
Total functional expensesLn 25$336K

Balance Sheet

Part X · end of year
CashLn 1$59K
Total assetsLn 16$497K
Total liabilitiesLn 26$20K
Total net assetsLn 32$476K
Months of cash on handcomputed2.1

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $59K · Operating expenses/yr $336K
2.1 months
Where the money goes
Program services
Program services $252K · Total expenses $336K
75%
Management & General
Management & general $83K · Total expenses $336K
25%
Fundraising
Fundraising $0 · Total expenses $336K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $15K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $337K · Total revenue $344K
98%
Government reliance
Government grants $323K · Total revenue $344K
94%
Earned-income share
Program service revenue $0 · Total revenue $344K
0%
Investment reliance
Investment income $2K · Total revenue $344K
+1%
Program self-sufficiency
Program service revenue $0 · Total expenses $336K
0%
Growth & trend
Revenue growth (YoY)
This year $344K · Prior year $359K
-4%
Net-asset trend (YoY)
End of year $476K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $344K · Expenses $336K
+3%
Liabilities-to-Assets
Total liabilities — · Total assets $497K
Net-asset ratio
Net assets $476K · Total assets $497K
96%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $497K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Barbara Robbins · Reported title TREASURERSECRETARY · Highest reported compensation $0 · Total expenses $336K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $235K · Total expenses $336K
70%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 75%
Overhead ratio 25%
Fundraising cost ratio 0%
Revenue growth -4%
Accounting fee ratio 1%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$344K revenue · viewing · ⤓ 990 PDF
FY2023$359K revenue · ⤓ 990 PDF
FY2022$342K revenue · ⤓ 990 PDF
FY2021$232K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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