Children's Service Society of Utah

Nonprofit profile at a glance

EIN
870212451
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Salt Lake City, UT, USA
Phone
8013557444
Rating
89
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$5,429,384
Expenses
$5,540,700
Assets
$1,885,494
Liabilities
$999,399

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • LIESL EINERSON (PRESIDENT)
  • GAYLE WYNER (VICE PRESIDENT)
  • ENCARNI GALLARDO PORRAS (EXECUTIVE DIRECTOR)

Highest reported compensation

  • ENCARNI GALLARDO PORRAS (EXECUTIVE DIRECTOR): $118,790 total reported compensation
  • BRUCE MOIO (ACCOUNTING DIRECTOR): $78,528 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Children's service society provides services to families, individuals and the community to enhance the safety and well-being of children and their caregivers. All the services help prevent child abuse.

What it reported doing in 2024

Building blocks childcare center in taylorsville, Utah was purchased by children's service society (css) in november 2021 to provide preschool and childcare for underserved families. The center has been recently remodeled to create a safe, healthy, and high-quality learning environment. At peak capacity serves up to 47 children, ages 6 month to 5 years old. The center's goal is to meet the growth, developmental, and early education needs of children, while fostering quality childcare, and promoting positive relationships in biological, adoptive, and kinship families.in partnership with united way of salt lake, low-income families are eligible for free or discounted childcare and preschool. By offering financial relief and family support through childcare, our program strives to close the achievement gap in early education. During the enrollment period, applicants will meet with center staff to determine eligibility and pricing.as children are enrolled, staff, parents, and caregivers work together as a team to provide opportunities for children to grow in an inclusive, culturally sensitive, safe, and developmentally appropriate setting. The program will aid children in developing a sense of personal identity and a sense of their immediate community and cultural diversity. Each child will be better prepared to enter kindergarten with the necessary skills to thrive and be successful.

Operating model

Revenue model
Grant-funded. 81% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 90
  • Transparency & Controls: 92
  • Accountability: 95
  • Sustainability: 25
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93%; rating input score 93
  • Program expense ratio: 91.1%; rating input score 91
  • Fundraising efficiency: $28.76 raised per $1 spent on fundraising; rating input score 68; 68th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -2.1%; rating input score 26; 26th percentile among comparable filings
  • Total-asset coverage ratio: 0.34; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: 0.53; rating input score 20; 20th percentile among comparable filings
  • Officer compensation ratio: 3.6%; rating input score 65; 65th percentile among comparable filings

Growth

  • Program expense growth: 10.4% per year; rating input score 100; 65th percentile among comparable filings
  • Revenue growth: 7.8% per year; rating input score 100; 59th percentile among comparable filings
  • Asset growth: 7.9% per year; rating input score 100; 49th percentile among comparable filings

Details

  • Where the money goes: 93% of revenue deployed · 91.1% of spending went to programs
  • Governance: 11 of 11 board members independent · 8 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $5M in reported program spending
  • Leadership: top reported pay $119K · 13 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 26/100.
  • High — Sustainability: Total-asset coverage ratio scored 11/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • High — Sustainability: Liabilities to assets ratio scored 20/100.