Civic Intelligence

Work Activity Center Inc

990 • Fiscal year 2022 • EIN 87-0255186

Jul 01, 2021 to Jun 30, 2022 • Filed on Apr 19, 2023

1275 West 2320 SouthWest Valley City, UT 84119

(801) 977-9779

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

36th percentile

0.05x

Higher debt load relative to assets than 36% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Liabilities / Revenue

37th percentile

0.09x

Higher debt load relative to revenue than 37% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Net Margin

38th percentile

1.8%

Higher net margin than 38% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Top Officer Pay

56th percentile

$137,487

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Asset Growth

21st percentile

-8.9%

Faster asset growth than 21% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Revenue Growth

29th percentile

-8.3%

Faster revenue growth than 29% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Assets

Down

$6,134,863

Down $601,059 (-8.9%) from 2021

Net Assets

Down

$5,816,946

Down $19,469 (-0.3%) from 2021

Liabilities

Down

$317,917

Down $581,590 (-65%) from 2021

Revenue

Down

$3,518,913

Down $316,915 (-8.3%) from 2021

Expenses

Down

$3,454,419

Down $35,479 (-1.0%) from 2021

Net Income

Down

$64,494

Down $281,436 (-81%) from 2021

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $3,716,237Liabilities 2011: $576,639Net Assets 2011: $3,139,5982011Assets 2012: $3,792,110Liabilities 2012: $508,775Net Assets 2012: $3,283,3352012Assets 2013: $3,936,673Liabilities 2013: $610,208Net Assets 2013: $3,326,4652013Assets 2014: $3,990,738Liabilities 2014: $564,682Net Assets 2014: $3,426,0562014Assets 2015: $4,026,206Liabilities 2015: $527,350Net Assets 2015: $3,498,8562015Assets 2016: $4,264,067Liabilities 2016: $310,896Net Assets 2016: $3,953,1712016Assets 2017: $4,457,521Liabilities 2017: $294,855Net Assets 2017: $4,162,6662017Assets 2018: $5,195,102Liabilities 2018: $378,885Net Assets 2018: $4,816,2172018Assets 2019: $5,644,625Liabilities 2019: $375,767Net Assets 2019: $5,268,8582019Assets 2020: $6,265,653Liabilities 2020: $800,453Net Assets 2020: $5,465,2002020Assets 2021: $6,735,922Liabilities 2021: $899,507Net Assets 2021: $5,836,4152021Assets 2022: $6,134,863Liabilities 2022: $317,917Net Assets 2022: $5,816,9462022Assets 2023: $4,940,985Liabilities 2023: $123,731Net Assets 2023: $4,817,2542023Assets 2024: $5,036,692Liabilities 2024: $119,361Net Assets 2024: $4,917,3312024Assets 2025: $5,974,681Liabilities 2025: $755,787Net Assets 2025: $5,218,8942025

Highlighted filing

2022

Assets$6,134,863
Liabilities$317,917
Net Assets$5,816,946

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $4,143,945Expenses 2011: $3,891,721Net Income 2011: $252,2242011Expenses 2012: $3,706,9932012Expenses 2013: $3,910,7612013Revenue 2014: $3,826,021Expenses 2014: $3,726,430Net Income 2014: $99,5912014Revenue 2015: $3,748,161Expenses 2015: $3,645,598Net Income 2015: $102,5632015Revenue 2016: $4,217,464Expenses 2016: $4,009,163Net Income 2016: $208,3012016Revenue 2017: $4,197,201Expenses 2017: $4,020,956Net Income 2017: $176,2452017Revenue 2018: $4,817,095Expenses 2018: $4,141,386Net Income 2018: $675,7092018Revenue 2019: $4,646,623Expenses 2019: $4,214,134Net Income 2019: $432,4892019Revenue 2020: $4,239,316Expenses 2020: $4,060,939Net Income 2020: $178,3772020Revenue 2021: $3,835,828Expenses 2021: $3,489,898Net Income 2021: $345,9302021Revenue 2022: $3,518,913Expenses 2022: $3,454,419Net Income 2022: $64,4942022Revenue 2023: $3,217,100Expenses 2023: $3,830,464Net Income 2023: -$613,3642023Revenue 2024: $3,713,594Expenses 2024: $3,603,234Net Income 2024: $110,3602024Revenue 2025: $3,630,500Expenses 2025: $3,551,851Net Income 2025: $78,6492025

Highlighted filing

2022

Revenue$3,518,913
Expenses$3,454,419
Net Income$64,494
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Apr 19, 2023
Return Version
2021v4.0
Gross Receipts
$3,919,010
Mission and Program Overview

Mission

The work activity center enriches the lives of people with disabilities by actively providing community opportunities for independence and individual growth.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,879,183$2,544,555▼ $334,628
Savings and Temporary Cash Investments$2,056,366$1,924,977▼ $131,389
Land, Buildings, and Equipment, Net$1,299,174$1,186,743▼ $112,431
Accounts Receivable$295,010$271,301▼ $23,709
Prepaid Expenses and Deferred Charges$57,887$51,240▼ $6,647
Inventories for Sale or Use$45,898$47,479▲ $1,581
Cash and Non-Interest-Bearing Accounts$720$630▼ $90
Total Assets$6,735,922$6,134,863▼ $601,059
Other Assets Total$101,684$107,938▲ $6,254
Liabilities
Other Liabilities$597,769--
Accounts Payable and Accrued Expenses$301,738$218,207▼ $83,531
Escrow Account Liability-$99,710-
Total Liabilities$899,507$317,917▼ $581,590
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,508,364$5,433,991▼ $74,373
Net Assets With Donor Restrictions$328,051$382,955▲ $54,904
Total Net Assets Fund Balance$5,836,415$5,816,946▼ $19,469
Total Liabilities and Net Assets / Fund Balance$6,735,922$6,134,863▼ $601,059

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$906,932$2,193,445$3,100,377
Equipment$38,248$531,498$569,746
Land$226,997-$226,997
Other Land Buildings$14,566$196,629$211,195
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
E Kathryn McconaughyExecutive DiFT$118,899$18,588$137,487

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$2,927,961
Program Service Revenue
$771,763
Investment Income
$-187,947
Other Revenue
$7,136
All Other Contributions
$319,885
Change in Net Assets
$64,494

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,503,922
Revenue Not Reported on Financial Statements
$14,991
Revenue Not Reported on Form 990
$-83,963
Total Revenue per Audited Statements
$3,419,959
Total Revenue per Form 990
$3,518,913
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,296,742
Other Expenses$1,138,807
Total Fundraising Expense$47,856
Professional Fundraising Fees$18,870
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,569,421$275,043$23,408$1,867,872
Occupancy$280,594--$280,594
Depreciation Depletion$162,396$3,937-$166,333
Payroll Taxes$135,065$23,683$2,088$160,836
Current Officers, Directors, Trustees, and Key Employees$117,786$20,629$1,681$140,096
Travel$139,922-$6$139,928
Other Employee Benefits$107,992$18,839$1,107$127,938
Insurance$104,742--$104,742
Office Expenses$75,085$6,648$696$82,429
All Other Expenses$34,569$522-$35,091
Fees for Services Other$26,753$5,386-$32,139
Fees for Services Professional Fundraising--$18,870$18,870
Fees for Services Accounting-$16,150-$16,150
Fees for Service Investment Mgmnt Fees-$14,991-$14,991
Other Expenses$1,662$318-$1,980
Fees for Services Legal-$1,360-$1,360
Total Functional Expenses$3,019,057$387,506$47,856$3,454,419

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,454,419
Expenses per Audited Statements$3,439,428
Total Expenses per Audited Statements$3,439,428
Expenses Not Reported on Financial Statements$14,991
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$18,870
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The by-laws state that any contributor who donates more than 50 on an annual basis is considered a member.

Form 990, Page 6, Part VI, Line 7A

Members have the ability to ratify and nominate for ratification, but reserve no other decision making authority.

Form 990, Page 6, Part VI, Line 7B

Members have the ability to ratify and nominate for ratification, but reserve no other decision making authority.

Form 990, Page 6, Part VI, Line 11B

All trustees are provided a copy of the annual tax form 990 prior to being filed. The executive committee makes the final decision on whether the tax return is complete and accurate prior to being filed. All trustees have the right to make any inquiry and provide comments or possible modification prior to the return being filed.

Form 990, Page 6, Part VI, Line 12C

Trustees and officers must disclose in writing any conflicts of interest that may arise. Matters requiring a decision by the board that involves a conflict of interest must be approved by a vote of a majority of board trustees or the committee consisting entirely of members who have no direct or indirect interest in the transaction. Trustees or officers with a conflict of interest shall refrain from participating in consideration of the matter and shall not vote on such matters.

Form 990, Page 6, Part VI, Line 15A

Compensation for top officials are approved by the board of trustees through a budget approval after using weighted average salaries in line with other utah comparable nonprofits. The compensation process is documented in the personnel files. Policy 102 indicates that the board of trustees annually conduct a review of the executive director through performance appraisals, which would accompany any adjusstments and or increases in compensation through performance evaluations in policy 233.

Form 990, Page 6, Part VI, Line 19

Work activity center will provide any documents which are open to the public disclosure rules once it receives a request.

Filing and Contact Details

Filer

Filer Name
Work Activity Center Inc
EIN
87-0255186
Phone
8019779779
Address
1275 WEST 2320 SOUTH, WEST VALLEY CITY, UT 84119

Signing Officer

Name
Kristen Floyd
Title
Executive Director
Phone
8019779779
Signed
2023-04-19

Organization Details

Principal Officer
Kristen Floyd
Formed
1958
Legal Domicile
Ut
Voting Board Members
12
Independent Board Members
12
Employees
155
Volunteers
68

Preparer

Firm
Larson & Company Pc
Address
11240 S RIVER HEIGHTS DR SUITE 300, SOUTH JORDAN, UT 84095-5123
Preparer
Richard Scoresby CPA
Phone
8013131900
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

The work activity center provides training, supervised residential living, outside supported employment opportunities, in-house work opportunities, community activities, and other activities for adults with disabilities. The work activity center's day programs provide pre-vocational, vocational and employment skills as well as specialized health and safety and specialized art training to an average of 70 clients. The programs also provide community access and integration opportunities that are customized to the individuals' wants and needs. The work activity center's residential program provides 24-hour support in apartments located throughout the salt lake valley for individuals with intellectual disabilities as well as hourly support to individuals with disabilities who reside independently in the salt lake valley.

Financial Statement Notes

Schedule D, Page 2, Part IV, Line 2B

The center administers trust funds for some individual clients and reflects the asset and liability on the statements of financial position. Upon receipt of funds, the center records an increase in the asset account and an equal offsetting liability in its statements of financial position under the caption "client pooled trust acocunts." no investment incomeis recorded as a result of these transactions as any increase or decrease in the investment is also made to the liability account. The center records the withdrawals and market adjustments monthly in the general ledger. The participants may withdraw these funds in accordance with the trust agreements.

Schedule D, Page 3, Part X

The center follows the provisions of uncertain tax provisions as addressed in fasb accounting standards codification 740-10. The center recognized no liability for unrecognized tax benefits. The center has no uncertain tax positions at june 30, 2022 and 2021. The center recognizes interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. No such interest or penalties were recognized during the periods presented. The center had no accruals for interest and penalties at june 30, 2022 and 2021.

Schedule D, Page 4, Part XIII

Part iv, line 2b custodial arrangement: the organization administers trust funds for some individual clients and reflects the asset and liability on the statements of financial position. The participants may withdraw these funds in accordance with the trust agreements.

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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.97$0.76$5.22$3.63$3.55$0.08
2024Detailed filing. Detailed filing data is available for this year.$5.04$0.12$4.92$3.71$3.60$0.11
2023Detailed filing. Detailed filing data is available for this year.$4.94$0.12$4.82$3.22$3.83$0.61
2022Detailed filing. Detailed filing data is available for this year.$6.13$0.32$5.82$3.52$3.45$0.06
2021Detailed filing. Detailed filing data is available for this year.$6.74$0.90$5.84$3.84$3.49$0.35
2020Detailed filing. Detailed filing data is available for this year.$6.27$0.80$5.47$4.24$4.06$0.18
2019Detailed filing. Detailed filing data is available for this year.$5.64$0.38$5.27$4.65$4.21$0.43
2018Detailed filing. Detailed filing data is available for this year.$5.20$0.38$4.82$4.82$4.14$0.68
2017Detailed filing. Detailed filing data is available for this year.$4.46$0.29$4.16$4.20$4.02$0.18
2016Detailed filing. Detailed filing data is available for this year.$4.26$0.31$3.95$4.22$4.01$0.21
2015Detailed filing. Detailed filing data is available for this year.$4.03$0.53$3.50$3.75$3.65$0.10
2014Detailed filing. Detailed filing data is available for this year.$3.99$0.56$3.43$3.83$3.73$0.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.94$0.61$3.33$3.91
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.79$0.51$3.28$3.71
2011Summary only. Only limited summary data is available for this year.$3.72$0.58$3.14$4.14$3.89$0.25