EVANS CITY — Working under the hood of a 1992 black Ford tow truck, Will Balentine stopped to take a quick break.

"We do everything here from body work to changing motors" said the 49-year-old mechanic, describing a typical auto shop.

But Balentine is one of three mechanics who work for the Wheels of Work program. The nonprofit program is operated by the Lighthouse Foundation, a Christian outreach based in Middlesex Township.

As part of its service, WOW receives donated vehicles from people or businesses and makes them available to people in need.

The state Department of Public Welfare gives eligible individuals and families a $750 grant to buy a car from WOW. Fifty percent of the cars are bought outright for less fortunate families who rely on a payment plan to pay off the car.

"The car I got wasn't my taste but that didn't even matter," said Amanda Duffer, 21, of Gibsonia. "I was so thankful that I had a way to go back and forth to work and could keep my job."

Two years ago, Duffer needed a car to get to work. She bought a burgundy 1994 Buick Skylark from WOW for $500 on a flexible payment plan. When the car started to show signs of failure, she took it back to be repaired and bought a Dodge Avenger to replace it.

Duffer said now, because of help from WOW, she is self-sufficient and has since purchased a different vehicle on her own.

WOW director Dave Martin said more than 1,600 cars have been distributed since the organization was established in 1999 and has usually met community need.

In 2007, however, vehicle donations declined to less than 150 vehicles from about 200 the previous year. In 2007, two wheelchair accessible vans were donated, which did not meet the demand.

The program may be experiencing a decrease in donations because people don't know that they can write the donated car off in their taxes, employees said.

As of 2005, a person can no longer claim fair market value for a donated car unless a person claims what the charity receives when they sell it.

WOW offers an exception to the rule. Anyone who donates a car, truck, van, fleet vehicle, boat or RV to which they hold a clear title is eligible for a tax write-off because the donation is being used to elevate poverty.

"These folks have been turned down by everyone. These are a lot of single mothers. Their husbands left them and they need to get their kids to school," Martin said of the program's clients.

"That's what makes you feel good at the end of the day. It's helping people like that."

In 2007, WOW completed more than $70,000 in free repairs and repaired more than 100 vehicles through a welfare repair grant program.

Eligible families can fill out the proper paperwork and leave with a car, which after restoration, can cost $150 and last more than two years, Balentine said. Although clients sometimes make payments on vehicles, they cannot borrow money through WOW, he added.

Our focus is not to be a car dealership," said Jaime Carter, spokeswoman for the Lighthouse Foundation. "It's to help people who need transportation."

The Christian-based organization relies on monetary and vehicle donations to make ends meet. They will repair any vehicle provided to them in any shape and help eligible families get insurance, and in some cases, down payment assistance for a replacement vehicle.

The organization sells the cars to low-income families for the cost of labor and parts.

"Others are sold at minimal prices," said Vern Borchert, director of the Lighthouse Foundation. "Way below market value."

"To be honest, we put more money in than what we get back," Martin said. "From an economic sense, we'd be better off junking it."

"We're just trying to help the folks that need help," said 74-year-old Nick Coroian, a WOW mechanic.

"A lot of people just don't have that kind of money."

The Lighthouse Foundation operates through the private and public support of more than 1,500 individuals, churches, agencies, foundations, business and service organizations. NexTier Bank provides the Wheels for Work garage on Route 68.