Park City School District Parent Teacher Organization

Nonprofit profile at a glance

EIN
900160264
IRS 990 coverage
2010–2017
Forms available
Form 990 2017
Location
Park City, UT, USA
Phone
8012943155
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Parent/Teacher Group

Reported finances

Revenue
$32,939
Expenses
$107,720
Assets
$54,710
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • CHRISTIE WORTHINGTON (PRESIDENT)

People named in this filing

  • CHRISTIE WORTHINGTON (PRESIDENT)
  • BELINDA ADAMS (TREASURER)
  • AMY CUTT (SECRETARY)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To support and supervise the charitable and educational purposes of the local subordinate pto/ptso organizations and to supervise the operations of separate subordinates as related to the group exemption letter.

What it reported doing in 2017

To promote and support the educational programs in park city and to provide a link between the schools and the parents in park city. To fund learning and other activities that cannot be funded by the public school system.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 78% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and the required major-donor schedule is missing or incomplete.

Rating breakdown

  • Financial Efficiency: 99
  • Transparency & Controls: 81
  • Accountability: 70
  • Sustainability: 26
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 99.2%; rating input score 99
  • Fundraising efficiency: $745.13 raised per $1 spent on fundraising; rating input score 98; 98th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 99.4%; rating input score 99; 59th percentile among comparable filings
  • Major donor itemization: No; rating input score 0
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -227%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 0.51; rating input score 18; 18th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 72; 72nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: -9.7% per year; rating input score 0; 34th percentile among comparable filings
  • Revenue growth: -6.5% per year; rating input score 0; 43rd percentile among comparable filings
  • Asset growth: 2.6% per year; rating input score 100; 61st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 99.2% of spending went to programs
  • Governance: 5 of 5 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $107K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 3 filed schedules · includes major donors and grants
  • Filing history: 6 filing years from 2010 to 2017
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 5 filed related-organization links
  • 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 — Accountability: Governance controls: 4 of 6 not reported.
  • High — Transparency & Controls: Major donor itemization scored 0/100.
  • High — Sustainability: Operating margin scored 10/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 18/100.