Park City Tots Inc

Nonprofit profile at a glance

EIN
472876497
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
Park City, UT, USA
Phone
4357318860
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Child Day Care

Official website

Reported finances

Revenue
$2,678,487
Expenses
$2,460,329
Assets
$2,428,330
Liabilities
$1,004,682

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

Leadership & pay

14 people listed

Executive titles in this filing

  • DEB DANSON (PRESIDENT)

Highest reported compensation

  • SUE BANERJEE (EXECUTIVE DI): $117,925 total reported compensation

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

Overview

Mission

Park city tots is a non-profit organization dedicated to providing high quality, affordable, and safe childcare for working families in the park city community. Our extended day learning program focuses on early childhood education, social development, and cultural awareness for children ages 6 weeks through 5 years old.

What it reported doing in 2024

During the fiscal year ended june 30, 2025, pc tots continued to advance its mission of providing high-quality early childhood education and care to families in our community. Key program accomplishments include: 1.expanded access and enrollment support - served around 119 children across multiple centers, maintaining a high enrollment rate despite fluctuations in workforce demand. - increased participation in state and city assistance programs, helping families access tuition support and reducing financial barriers to enrollment. - enhanced family outreach and enrollment communication, ensuring families were informed of program offerings, deadlines, and support resources. 2.educational program enhancements - implemented updated curriculum strategies focused on social-emotional learning, literacy, and numeracy readiness, resulting in measurable growth in children's developmental milestones. - provided ongoing professional development for teachers, including specialized training in early childhood education best practices, classroom management, and developmental assessments. - expanded individualized learning supports to better serve children with diverse learning needs. 3.community engagement and partnerships - strengthened partnerships with local organizations to provide comprehensive family support services. - offered family engagement workshops and events that promoted parent participation in children's learning and development. 4.operational and program quality improvements - improved systems for tracking child progress and program outcomes, enabling data-driven decision-making and enhanced reporting to stakeholders. - upgraded classroom and center resources to support a safe, stimulating, and nurturing learning environment. - continued to implement health, safety, and accessibility standards, ensuring compliance with regulatory requirements and best practices. 5.financial stewardship in support of program goals - successfully managed scholarship allocations, state assistance programs, and tuition collections to maintain program sustainability while maximizing access for families. - optimized resource utilization across centers, balancing quality care with responsible financial management. Through these accomplishments, pc tots reaffirmed its commitment to nurturing young learners, supporting families, and building a strong foundation for lifelong success.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 92
  • Accountability: 84
  • Sustainability: 48
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.9%; rating input score 80
  • Program expense ratio: 86.7%; rating input score 87
  • Fundraising efficiency: $9.9 raised per $1 spent on fundraising; rating input score 37; 37th 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: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 8.1%; rating input score 59; 59th percentile among comparable filings
  • Total-asset coverage ratio: 0.99; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: 0.41; rating input score 26; 26th percentile among comparable filings
  • Officer compensation ratio: 4.8%; rating input score 55; 55th percentile among comparable filings

Growth

  • Program expense growth: 15.2% per year; rating input score 100; 78th percentile among comparable filings
  • Revenue growth: 16.2% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: 12.8% per year; rating input score 100; 68th percentile among comparable filings

Details

  • Where the money goes: 79.9% of revenue deployed · 86.7% of spending went to programs
  • Governance: 9 of 9 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2.1M in reported program spending
  • Leadership: top reported pay $118K · 14 people listed
  • Consistency: 31 of 31 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 10 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 37/100.
  • Review — Sustainability: Operating margin scored 59/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
  • High — Sustainability: Liabilities to assets ratio scored 26/100.
  • Review — Sustainability: Officer compensation ratio scored 55/100.