West Valley Arts and Cultural Found Ation
Public records show a registered, tax-exempt organization in good standing.
Points to look into
- It owes more than it owns.
These come from the organization's own tax return. There may be a good explanation; ask the charity.
What it says it does
West Valley Arts provides opportunities to learn, experience, and celebrate arts, culture, and community.
- Income
- $593,440
- Spending
- $1.5 million
- Spent on programs
- 87%
- Reserves
- -15.1 months of spending
- Largest source of income
- fees for its services, 56%
- Employees
- 0
- Volunteers
- 520
- Highest pay
- $369,131, past president
Source: Form 990 for the year ending June 30, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 15 out of 100. Higher than 0% of charities in its peer group (philanthropy, $250k to $1m).
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
0 of 20It owes 22134% of what it owns.
Living within its means
0 of 15Spending exceeded income by 151% of income.
Income trend
0 of 15Income fell 26% on the year before.
Spending floor
15 of 1587% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending June 30, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 70 out of 100. Higher than 45% of charities in its peer group (philanthropy, $250k to $1m).
Independent board
5 of 255 of 11 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
0 of 5Reports that it does not keep minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
0 of 5Reports no independent review process for its chief executive's pay.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending June 30, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- $1.3 million spent. The West Valley Arts Foundation (WVA) offers a diverse array of programs that enrich the cultural landscape of West Valley City and the broader Salt Lake City area. The center's three primary program services, as measured by expenses, are: 1. Theatre Productions and PerformancesWVA serves as a hub for high-quality theatrical experiences, featuring a variety of productions that cater to diverse audiences. The center's intimate theatre-in-the-round, with 500 fixed stadium seats, enhances audience engagement by providing close proximity between performers and spectators. Notable productions have included "A Tale of Two Cities", Shakespear in Love", "The Lightning Thief", "Legally Blonde", and "Jekyll & Hyde". These performances have garnered critical acclaim, with the center being recognized as the Best Semi-Professional Theatre in 2023 by Broadway World. 2. Educational Programs WVA is committed to fostering creativity and artistic expression through its educational initiatives. The center offers a range of classes and workshops designed for various age groups, including children, youth, and adults. These programs aim to cultivate the next generation of artists and provide opportunities for community members to engage with the arts. The center also emphasizes inclusivity, ensuring that arts eduction is accessible to all residents, regardless of background or experience level. 3. Special EventsBeyond its regular theatrical productions, WVA hosted a variety of special events that celebrate cultural diversity and community engagement. These events include concerts, art exhibitions, and community celebrations, such as the WorldStage Concert Series and the Dia de los Muertos (Day of the Dead) Celebration. These events provide platforms for local artists and performers to showcase their talents and offer residents opportunities to experience a wide range of cultural expressions. Through these program services, the West Valley Arts Foundation plays a pivotal role in enriching the cultural fabric of the community, offering residents and visitors alike opportunities to experience, learn, and celebrate the arts.
Source: Form 990 for the year ending June 30, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending June 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since September 2012.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.