Civic Intelligence

West Valley Arts Foundation

EIN 80-0783246 • 501(c)3 • West Valley City, UT

Profile

West Valley Arts provides opportunities to learn, experience, and celebrate arts, culture, and community.

3600 Constitution BlvdWest Valley City, UT 84119

www.wvcarts.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

100th percentile

41.73x

Higher debt load relative to assets than 100% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

93rd percentile

1.23x

Higher debt load relative to revenue than 93% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

12th percentile

-30%

Higher net margin than 12% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

7th percentile

-38%

Faster asset growth than 7% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

38th percentile

0.5%

Faster revenue growth than 38% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Down

$8,423

Down $15,085 (-64%) from 2023

Liabilities

Up

$1,864,348

Up $883,337 (+90%) from 2023

Net Assets

Down

-$1,855,925

Down $898,422 (-94%) from 2023

Revenue

Down

$593,440

Down $206,739 (-26%) from 2023

Expenses

Up

$1,491,862

Up $451,808 (+43%) from 2023

Net Income

Down

-$898,422

Down $658,547 (-275%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.0M$0-$1.0M-$2.0MAssets 2014: $83,001Net Assets 2014: $83,0012014Assets 2015: $80,513Liabilities 2015: $1,666Net Assets 2015: $78,8472015Assets 2016: $138,392Liabilities 2016: $1,666Net Assets 2016: $136,7262016Assets 2017: $55,988Liabilities 2017: $1,666Net Assets 2017: $54,3222017Assets 2018: $72,988Liabilities 2018: $1,666Net Assets 2018: $71,3222018Assets 2019: $112,778Liabilities 2019: $23,0502019Assets 2020: $57,264Liabilities 2020: $23,052Net Assets 2020: $34,2122020Assets 2021: $73,947Liabilities 2021: $3,005Net Assets 2021: $70,9422021Assets 2022: $37,970Liabilities 2022: $755,598Net Assets 2022: -$717,6282022Assets 2023: $23,508Liabilities 2023: $981,011Net Assets 2023: -$957,5032023Assets 2024: $8,423Liabilities 2024: $1,864,348Net Assets 2024: -$1,855,9252024

Highlighted filing

2024

Assets$8,423
Liabilities$1,864,348
Net Assets-$1,855,925

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.0M$0-$1.0MRevenue 2014: $85,801Expenses 2014: $2,800Net Income 2014: $83,0012014Revenue 2015: $14,925Expenses 2015: $19,079Net Income 2015: -$4,1542015Revenue 2016: $66,958Expenses 2016: $9,079Net Income 2016: $57,8792016Revenue 2017: $20,405Expenses 2017: $102,809Net Income 2017: -$82,4042017Revenue 2018: $17,980Expenses 2018: $980Net Income 2018: $17,0002018Revenue 2019: $61,736Expenses 2019: $43,330Net Income 2019: $18,4062019Revenue 2020: $53,308Expenses 2020: $108,824Net Income 2020: -$55,5162020Revenue 2021: $670,313Expenses 2021: $633,583Net Income 2021: $36,7302021Revenue 2022: $795,812Expenses 2022: $1,584,382Net Income 2022: -$788,5702022Revenue 2023: $800,179Expenses 2023: $1,040,054Net Income 2023: -$239,8752023Revenue 2024: $593,440Expenses 2024: $1,491,862Net Income 2024: -$898,4222024

Highlighted filing

2024

Revenue$593,440
Expenses$1,491,862
Net Income-$898,422

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 4, 2025
Return Version
2023v6.0
Gross Receipts
$593,440
Mission and Program Overview

Mission

The mission of the Utah Cultural Celebration Center is dedicated to enriching and strengthening communities by promoting the expression of the arts, education, opportunities for economic development and the celebration of human diversity.

West Valley Arts provides opportunities to learn, experience, and celebrate arts, culture, and community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$23,508$8,423▼ $15,085
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$23,508$8,423▼ $15,085
Other Assets Total-$0-
Liabilities
Other Liabilities$896,958$1,814,954▲ $917,996
Accounts Payable and Accrued Expenses$60,545$49,325▼ $11,220
Deferred Revenue$23,508$69▼ $23,439
Total Liabilities$981,011$1,864,348▲ $883,337
Net Assets / Fund Balance
Net Assets With Donor Restrictions-$20,000-
Net Assets Without Donor Restrictions$-957,503$-1,875,925▼ $918,422
Total Net Assets Fund Balance$-957,503$-1,855,925▼ $898,422
Total Liabilities and Net Assets / Fund Balance$23,508$8,423▼ $15,085
Compensation and Service Providers

Employees

NameTitleOtherTotal
Jamie YoungVice Chairman$133,358$133,358
Tera SmithSecretary$90,940$90,940

Board Members and Trustees

NameTitle
Andrew CarrolChairman
Wayne PylePast President
Ifo PiliPresident
Don JerseyBoard Member
Elizabeth WeightBoard Member
Erin CarlsonBoard Member
Laurie StringhamBoard Member
Sam JohnsonBoard Member
Jeff OlsenExecutive Director
Nancy DayFormer Member
J Eric BundersonLegal Council
Jim WelchTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$263,942
Program Service Revenue
$329,498
Investment Income
$0
Other Revenue
$0
All Other Contributions
$15,188
Change in Net Assets
$-898,422
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,491,862
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$1,276,358$199,715-$199,715
Fees for Services Other$10,130--$10,130
Information Technology$3,095--$3,095
Travel$2,060--$2,060
Office Expenses$504--$504
Total Functional Expenses$1,292,147$199,715$0$1,491,862
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Wvc$1,814,954
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The available board members will review the return.

Form 990, Part VI, Section B, Line 12C

The foundation follows the city's policies regarding conflicts of interest. One time disclosure of potential conflicts of interest are required.

Form 990, Part VI, Section C, Line 19

Through the wvc recorder/secretary

Filing and Contact Details

Filer

Filer Name
West Valley Arts Foundation
EIN
80-0783246
Phone
8019633507
Address
3600 Constitution Blvd, West Valley City, UT 84119

Signing Officer

Name
Ifo Pili
Title
President
Signed
2025-04-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andrew Carrol
Formed
2012
Legal Domicile
Ut
Voting Board Members
11
Independent Board Members
5
Employees
0
Volunteers
520

Preparer

Firm
Carver Florek & James Cpas
Address
2246 N UNIVERSITY PARK BLVD, LAYTON, UT 84041
Preparer
Rebecca Balaich CPA
Phone
8019261177
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