Heber City-based nonprofit accountant Carol Sonnenberg was sifting through the finances of an AIDS nonprofit in San Diego on the day of Magic Johnson’s November 1991 press conference. The nonprofit’s staff members and volunteers huddled around a TV in the conference room as the basketball star announced to the world that he’d contracted HIV.

“There were people in the building who were really sick and had lost their jobs and lost their homes,” Sonnenberg said. “He gave a very positive message, and it helped turn the tide on how people looked at (HIV and) AIDS because he publicly owned it.”

That same year, she saw the AIDS-focused nonprofits she was auditing be hit with a “fire hose” of funding as the federal government distributed $220 million in grants through the Ryan White Comprehensive AIDS Resources Emergency Act. 

Being a Certified Public Accountant, or CPA, in the nonprofit sector has allowed Sonnenberg to watch life unfold from the unique perspective of a number cruncher. 

Her involvement in nonprofits has also been invaluable in her personal life. For example, when her nephew was born with a heart defect and needed a blood transfusion, she knew how to handle the situation and whom to contact because she had been audit committee chair of the San Diego Blood Bank.

“I knew how to form the family blood bank, and my blood went into my nephew. I would have never been able to do that if I wasn’t on the blood bank board,” she said. “You never know when you’re going to need a nonprofit.”

Sonnenberg’s involvement in nonprofits began with becoming a Girl Scout at 6 years old. It was at a Girl Scout camp where she learned horseback riding, one of her lifelong passions. She later served as the leader of her younger sisters’ and daughter’s troop and audited Girl Scouts San Diego. 

That experience, along with participating in her local Special Olympics with her brother, who has Down syndrome, as a teenager, formed the basis of Sonnenberg’s passion for nonprofit organizations.

Sonnenberg graduated from California State Polytechnic University, Pomona with a bachelor’s degree in business administration in 1988. She began her studies as an equine science major before realizing just how cutthroat and expensive the industry was. But it turned out that auditing was very similar to wrangling horses. 

“Being not just an accountant, but a consultant and a partner to my clients, you have to be brave, and you have to be kind. So, both at the same time,” she said. “If I’m hard with my clients, they’re not going to want to listen. If I’m hard with the horses, they’re not going to want to listen.”

After graduating college, Sonnenberg began working at her father’s CPA firm, which had “hundreds of homeowners associations” and only five nonprofit organizations as clients. But the nonprofits provided Sonnenberg with a greater sense of purpose in her work.

“I’m like, ‘My people!’ So, I would audit those, and I’m like, ‘Can we get more of these?’” she said. “Within 10 years, we had over 100.”

That’s in large part because Sonnenberg began teaching classes at Nonprofit Solutions in San Diego in 1992. The organization, which had launched a year prior, has now taught over 110,000 practitioners how to more effectively run their nonprofit organizations.

Sonnenberg’s involvement began when she drove to their headquarters and asked to teach a class: “How to Save $1,000 on Your Audit.”

“They said, ‘Sure, but we also need someone to teach nonprofit budgeting and nonprofit tax, and we’re not going to pay you.’ And I’m like, ‘What a good deal!’” she said. 

Teaching was an opportunity for Sonnenberg to provide advice to nonprofits before she audited them. Nonprofits were typically “ill prepared” for audits.

“It’s like movers showing up on moving day and your boxes aren’t even packed,” she said.

Volunteer teaching in the sector she was most interested in was not only a smart business move, allowing her to make connections with potential clients, but enjoyable for the same reasons being a Girl Scout troop leader was. Sonnenberg later taught courses about nonprofit finance at University of San Diego as an adjunct professor between 2004 and 2013. 

Putting together audit reports isn’t all “checklists and forms,” but also involves meetings with the nonprofit’s accountant and CEO, culminating in a brief presentation to the board of directors followed by advice and a Q and A. 

“Now that I’ve already visited 100 other nonprofits and I’ve seen best practices and I’ve seen challenges, I say, ‘You know what I saw somewhere else? I think you guys should try this,’” Sonnenberg said. “Speaking in front of people when you mean it, when you care, when you want them to grow and do better is so easy. People don’t want to look at their audit. I get it. … But this is a tool they use to get bigger.”

Some audit findings, like financial oversights or improper internal controls, require that Sonnenberg create a corrective action plan for the organization to execute by its next audit. 

“Sometimes, I get called in in a crisis. Emergency CFO. I’ve had it where someone’s died and they need a replacement, or someone’s committed fraud and they want a limited investigation,” she said. 

Then, lowering her voice to a conspiratorial whisper, Sonnenberg confessed that financial crisis response gigs are the most “fun.” She thinks that’s because her outdoorsy interests have prepared her for all sorts of survival scenarios, even financial ones. 

Sonnenberg now lives in Heber City with her golden retriever, Daphne, and three horses: mama Zeta, her daughter, April — also known as Wink because of her missing eye — and “mean girl” Lucy, short for Lucifer. Whenever Sonnenberg has a bad day or difficult meeting, her solution is to “hug a horse.”

Sonnenberg started her own CPA firm in 2016 and moved to Heber City in 2021 to be closer to her sisters and daughter, who was attending the University of Utah at the time. 

Some Utah nonprofits she’s audited include Wasatch Immigration Project in Park City, Friends of the Bear River Refuge in Brigham City and Utah Nurse Practitioners. She’s also the founding treasurer of Outdoor Access Project, a nonprofit committed to accessible outdoor recreation statewide.

Sonnenberg’s advice to those wanting to start a nonprofit is, in most cases, not to. 

There are about 1.9 million nonprofits in the United States, and over 12,000 of them in Utah, according to Candid, a nonprofit focused on nonprofit data. Chances are, there is already a local nonprofit that meets a particular need, Sonnenberg said.

“I really encourage people before they start one, ‘Do you know one that’s nearby, or now, even remote, that you can join and make better?’” she said. “If you want to start one, then let’s do the accounting right. … If not me, get another accountant. But don’t waste your time on your computer doing your own accounting and finance and banking when you need to do your mission and purpose.”

The post Heber City accountant finds purpose in nonprofit finance appeared first on Park Record.

Cody Martensen has had a saying written on his mirror for the past decade: “Show me your friends, and I’ll show you your future.”

The motto fits for a man who overcame 21 years of substance abuse and regained custody of his children by joining Circles, a national poverty reduction program and support group run in Utah and Wasatch counties by Community Action Services and Food Bank. 

Martensen is now the director of the program and sole staff member after he was forced to lay off six employees. Community Action Services is significantly scaling back its Circles programs — including by shutting down the Wasatch County program — after losing federal funding.

Community Action Services has run Circles since 2010. It is available to those making less than 200% of the poverty threshold, or about $66,000 annually for a family of four based on federal guidelines.  

Participants complete a 12-week program to learn skills to help them toward financial stability. Then they are paired with mentors, or “allies,” who help them achieve their goals. 

Those goals are not restricted to financial ones. They could also be related to physical or mental health, substance abuse recovery, professional development or post-secondary education, as a few examples.

“We had a client that wanted to learn how to eat better and be more physically active, so the ally would walk a mile a day with them,” Martensen said. “We had an ally that would watch a girl’s kids so she could go get her CNA and get into the medical field. It’s just those intentional friendships, like, ‘Hey, I believe in you. How can I help you?’”

A participant ultimately completes the program by reaching 200% of the poverty threshold. On average, participants increase their incomes by $14,000, according to Jessica Miller, chief impact officer at Community Action Services.

Temporary Assistance for Needy Families grants almost entirely fund the Circles programs in Utah and Wasatch counties. The Utah Department of Workforce Services last funded Circles in July 2023 with a $1 million grant. That funding made it possible to expand to Wasatch County and add youth and Spanish-language classes to the Utah County program.

In anticipation of its three-year grant contract expiring, Community Action Services reapplied for a Temporary Assistance for Needy Families grant, but the Utah Department of Workforce Services declined to fund the program.

Department of Workforce Services spokesman Jared Mendenhall said this year’s grant process was “very competitive” and that the majority of applicants did not receive funding. He did not share how many applicants there were, nor the total amount distributed, because grant contracts are still being finalized.

“We wish that there was no limit to any of our resources and we could fund all the good projects,” he said.

Community Action Services is seeking to fill Circles’ funding gap through local foundations and state and federal funding opportunities, Miller said.

“We remain hopeful that this important community resource will be brought back up to speed quickly so that families can continue their work forward out of poverty,” Miller said.

But for now, the nonprofit has laid off six of its seven Circles employees, closed its Wasatch County program and denied new applicants to the Utah County program, which is now being run entirely by Martensen.

In fiscal year 2026, the programs served 399 individuals in Utah County and 42 in Wasatch County.

Martensen said poverty typically looks different in Wasatch County than in Utah County.

“I have noticed that sometimes people are like, ‘I’m not in poverty.’ The ‘poverty’ word scares them,” he said. “I don’t see the real debt or the real finances until six months down the road. … Usually, the first six months we’re building rapport, and we’re building trust, like, ‘Hey, we’re not here to judge you. We’re just here to learn together.’”

Martensen’s biggest concern about Circles leaving Wasatch County is losing the relationships and trust he and other employees have built locally over the past three years. If the program were re-established in the area, it would be like starting over, he said.

The sight of his coworkers’ empty desks has also upset him.

“My staff were distraught. They loved what they did, and we had spent two years (since I became director) building this team and getting everybody trained,” he said. “The reason I picked these people and fought so hard to keep them was they really did care. They really had their own personal stories of triumph and had been through it and just wanted to help people.”

That’s why Martensen became director of the program. He was originally a participant himself eight years ago. He had struggled with drug addiction since he was 13, lost custody of his children and been in and out of jails and psych wards until his early 30s. 

Then, he joined Circles, surrounding himself with peers who would hold him accountable to his goals.

“When you hang out with doctors, chances are, you’re going to be a doctor. You hang out with investors, chances are, you’re going to be a really good investor,” he said. “I think it’s the same thing for Circles. If you’re hanging out with people who are working on their health and working on their finances and working on fixing their credit and working on achieving goals, then chances are, you’re going to do that stuff, too.”

In Circles, Martensen was no longer facing his problems on his own. One time, his car broke down, and within a few days, his peers had found him 10 cheap cars to replace it.

“Surrounding yourself with good people that want nothing but the best for you, it just does something for your mental stability, your emotional stability,” he said.

These days, Martensen can’t believe he’s built the life he has today. He recently welcomed his seventh child into the world. 

“I’ll have experiences with my baby, and I’ll call my older kids, and I’m like, ‘Hey, I’m sorry for not being the best dad back then.’ They’re like, ‘I know, Dad. You don’t have to keep calling us and telling us sorry,’” Martensen said.

Though Martensen is sad about Circles losing funding, he’s choosing to approach the situation with optimism, just as the program taught him to do.

“This is nothing compared to what I’ve been through,” he said. “My addiction almost took me out a couple times. So, I’m grateful to be here. (Circles) takes what I’ve been through and gives a purpose. I didn’t go through all that pain and anguish for nothing. I can use what I’ve been through to … instill hope in people, like, ‘Hey, I was there too. I made it out. I live a good life today.’ If that’s all I can do with what I’ve been through, then I’m doing a good job.”

The loss of funding will not affect Community Action Services’ food banks, which will continue to operate in both Utah and Wasatch counties. The nonprofit accepts donations and is seeking committed Circles volunteers in Utah County. Learn more at communityactionprovo.org.

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When Heber City native Jess Judd heard in 2020 that the Provo-based LGBTQ+ nonprofit Encircle was establishing a youth community center in their hometown, it was like a weight lifted off their shoulders.

“I thought, ‘Finally, this pressure that I, a teenager, have been under for years, is finally relieved for a moment, and I can just simply exist in a space where I feel safe without having to constantly fight for it,’” they said.

Now a 24-year-old Encircle volunteer, Judd is preparing to carry on the fight for a local LGBTQ+ safe space as Encircle announced the imminent closure of its historic home at 81 E. Center St. on July 2, citing low attendance and engagement. The community center, which opened in June 2023, will shut its doors at the end of the month. 

It will be the first of Encircle’s community centers to close since the nonprofit started in 2016. Encircle also has homes in Provo, Salt Lake City, Ogden and St. George.

Encircle offers support groups, activities, events and therapy at its homes. LGBTQ+ youth aged 12-25 can also visit to simply hang out with friends in an accepting environment. 

Before announcing the closure, Encircle conducted a community readiness assessment that studied engagement, leadership support, volunteer capacity, local resources and long-term sustainability at the Heber City home. The assessment and methodology were independently reviewed and validated by Dr. Lisa Diamond, a professor of psychology and gender studies at the University of Utah.

“The findings reinforced what several years of operational experience had already shown: While need exists among LGBTQ+ youth and families in the region, the broader conditions necessary to sustain a dedicated physical location have not developed to the same degree seen in Encircle’s other communities,” Encircle said in a press release about the closure.

‘I can’t be in Heber anymore’

Judd is fundraising in hopes of purchasing the home from Encircle or buying or renting another space in Heber City that could serve as a LGBTQ+ community center. Judd is currently in contact with a realtor to look at potential locations. If that also falls through, the money will go toward programming events and get-togethers for queer youth. 

Encircle did not respond to numerous requests for comment by the time of publication on whether it would consider selling Judd the Heber City home. 

“I want to believe that Encircle’s mission to provide a safe space is still there, and even though they’re not willing to sponsor that, at least let us have the means of keeping that here ourselves,” Judd said.

Judd hopes to collaborate with other LGBTQ+ organizations on the project, potentially Summit Pride, and possibly create their own nonprofit.

This is not the first project Judd has undertaken to make their hometown a more inclusive place for its LGBTQ+ residents.

Judd founded an LGBTQ+ youth coalition that organized community events and approached the Heber City Council in 2022 with a proposal for a city-sponsored Pride event. The City Council approved the idea but transformed it into Unity Week. The annual celebration, which began that year, includes beautification projects and live music but does not recognize the LGBTQ+ community in particular.

Though Judd has long been committed to bettering Heber City, their first reaction to hearing the news about Encircle’s closure was an overwhelming desire to move away.

“I was like, ‘I can’t be in Heber anymore because I’m not safe,’” Judd said. “I cannot imagine what these kids who are as young as 12 years old are thinking, because it’s possible for me to leave if I really wanted to. It is not possible for those kids to leave.” 

Thinking of the next generation of LGBTQ+ youth informed Judd’s decision to try to fill the void Encircle Heber will leave.

Judd’s GoFundMe has raised about $3,000 thus far; the largest donation is $500 from an 18-year-old Encircle patron. The fundraiser can be found at gofund.me/b664da2a9.

‘We seriously aren’t just numbers’

Encircle declined to share its full community readiness assessment with The Park Record. 

However, Encircle Heber received more than 6,100 visits since its opening as of February this year, according to statistics Encircle provided The Park Record that month. 

Additionally, Encircle’s 2025 annual report shows the Heber City home received nearly 2,200 visits last year, with an average of nine guests per day and 15 volunteers per week.

The report said Encircle Heber “has seen strong engagement at major community events” but that “daily attendance at the home has been lower than anticipated.” 

“We believe this is largely due to limited public transportation and the town’s commuter-based population,” the report said.

In 2025, the Provo and Salt Lake City homes both had over 8,000 visits, the St. George home had nearly 7,000, and the Ogden home, which opened in September, had about 900.

Judd believes it is unfair to compare attendance in Heber City with the homes in more populous counties.

Wasatch County’s population was about 39,000 in 2025, according to data from the Kem C. Gardner Policy Institute at the University of Utah. The populations of the other counties where Encircle homes are located range from 209,000 in Washington County to over 1.2 million in Salt Lake County. 

Even if attendance was low, the need for an LGBTQ+ community center in Wasatch County still exists, as Encircle acknowledged in its press release.

Heber City resident Cherry Jones, who is collaborating with Judd on the fundraising, has been attending Encircle since its opening. 

He said he was suicidal and isolated before attending Encircle but that he found his closest friends at the Heber City home. Now, other LGBTQ+ youth will not have that same opportunity.

“I’m OK with where I’m at right now, but that was because of Encircle … because the community had a place to go,” he said. 

He added, “We seriously aren’t just numbers. We are human beings.”

Judd echoed that sentiment.

“The fact is, there were people at the house every day. And even if there was one person there, that is one person who is getting help and feeling safe in our community, and to me, that’s what the purpose is. That’s what matters,” they said. “It’s for every single person that enters that door.”

‘Broader organizational health’

It is unclear whether Encircle’s decision to close its Heber City home was a financial one. Encircle said in its press release that the closure was “not a reflection of Encircle’s broader organizational health.”

Encircle’s IRS tax forms paint a clearer picture of the nonprofit’s financial situation. 

Encircle spent more than $4.7 million in 2025. Other than 2022, when Encircle spent $5.1 million, that’s the most the nonprofit ever spent in a single year. Additionally, 2025 saw Encircle’s largest-ever disparity between annual revenue and expenses. Its revenues were only around $2.7 million, according to Encircle’s IRS Form 990 from that year.

Much of the difference appears to have been paid through Encircle’s net assets, which, at the end of 2025, were nearly $7.2 million.

Encircle’s IRS Form 990s show that it has spent more than it has earned every year since 2022. But it has been supported by the substantial funds it raised in 2021. The nonprofit raked in $14.5 million in revenue that year, in no small part thanks to publicity and fundraising efforts spearheaded by Apple CEO Tim Cook, Imagine Dragons vocalist Dan Reynolds and Utah Jazz and Utah Mammoth owner Ryan Smith.

Encircle’s revenues have been much smaller every other year. The year with the second-highest annual revenues for Encircle was 2022, when it raised nearly $4.1 million.

Encircle did not return a request for comment about whether closing the Heber City home was related to cost-cutting measures in the organization.

It is unclear how much it costs to run Encircle Heber. The location had two part-time employees and offered only virtual therapy at the time of the announcement. The home’s full-time program director, Elise Villaroman, left last July to serve as the program director of the new Ogden center.

According to Judd, an interim director filled the role until January, and day-to-day operations were handed over to the two part-time employees. 

At that time, the Heber City home also changed its hours. Formerly open weekdays, it shifted to only Mondays, Wednesdays and Fridays.

‘Thrown to the wolves’

Volunteers and guests are still grappling with the news of Encircle Heber’s closure one week after the announcement.

Volunteer and ally Jaxson Persch first became involved with Encircle Heber around three years ago and runs weekly tabletop role-playing games, including a Sunday event for adults out of his home in Midway.

He said he wanted to volunteer at Encircle because it was one of a few community spaces not associated with the Church of Jesus Christ of Latter-day Saints. He was unsure at first if he would be welcomed at Encircle as a straight man but was surprised by what he found.

“I’ve gotten incredibly comfortable around the queer community, and I consider them far more welcoming than most straight people I’ve met,” he said. “The people here who have their very traditional views kind of believe this valley belongs to them. They’re going to see this as a victory.”

Persch plans to continue hosting his Sunday game sessions, but the center’s sessions for those under 18 will be discontinued, leaving younger Encircle patrons with fewer gathering spaces. 

The idea of local LGBTQ+ kids losing a safe space has been particularly devastating for Alison Meldrum, a 19 year old who often visits the Encircle Heber City location. She said having a circle of accepting people helped her come out as transgender and ultimately saved her life. 

Meldrum has attended Encircle Heber for about a year. She formerly lived in Kaysville, where she was closer to Salt Lake City, which has an abundance of LGBTQ+ spaces. When she moved to Heber City, she felt anxious even leaving the house — until she found her community at Encircle.

“I hope that the (Encircle) higher-ups realize how much more of a blow it is to these small communities where there is no other place to go,” she said.

Meldrum’s girlfriend, 20-year-old Crow Daugaard, said the same. She was raised in Midway and first heard about Encircle’s programs from a therapist four years ago.

Daugaard said at that time she was shy, awkward and not fully accepting of the LGBTQ+ community, despite being part of it herself. But as she repeatedly attended Encircle programs, she became happier and ultimately decided to give back to the organization that had helped her as a volunteer at the Heber City home.

The couple recently moved from Heber City to Layton, and Daugaard considered volunteering at Encircle’s Ogden home. But after the organization announced the closure of the Heber City location, she’s not sure she wants to continue volunteering, citing broken trust.

“From the beginning, I was told that Encircle is home. It is home for people who don’t feel safe in their own homes. And now, that home is being shut down,” she said. “Essentially, they are being evicted, thrown to the wolves.”

Encircle stated in its press release that the organization “remains deeply committed to its mission of bringing family and community together to enable LGBTQ+ young people to thrive” and will continue operations at its other locations. 

The following is a noncomprehensive list of LGBTQ+ resources: 

• Wasatch High School has a Gay Straight Alliance. The faculty advisor is Lauren Cressman.
• Summit Pride focuses on events, visibility, advocacy and scholarships in Summit County.
• Flourish Therapy Inc. offers mental health resources virtually and in-person at its Orem, South Jordan and Salt Lake City locations.
• Mama Dragons supports Utah’s mothers of LGBTQ+ children through support groups and by teaching inclusive parenting.
• The University of Utah provides gender-affirming care through its Transgender Health Program.
• The Trevor Project is dedicated to suicide prevention nationwide and operates a 24/7 hotline.

The post Encircle volunteers seek to replace Heber City’s only LGBTQ+ space appeared first on Park Record.

Recycle Utah hosted their 100 Mile Meal fundraising event Saturday evening, August 12, 2017, at a private ranch near Oakley. The event featured games, live music and a five-course meal made with local foods that were sourced from within 100 miles of the recycling center in Park City. (Tanzi Propst/Park Record)

Link to full gallery here: https://parkrecordphoto.smugmug.com/PHOTOS-100-Mile-Meal/

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Locals and non-profit representatives gathered in Miner’s Park on Main Street Friday morning, Nov. 18, 2016, to celebrate the annual opening of the Giving Tree Festival. The incoming president of the Park City Rotary Club, Giving Tree Festival director and Big Brothers Big Sisters organization manager participated in a ceremonial ribbon-cutting, which officially kicked-off the online auction and parade of trees. (Tanzi Propst/Park Record)

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