The Children's Center Utah
Nonprofit profile at a glance
- EIN
- 876114073
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- West Valley City, UT, USA
- Phone
- 8015825534
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Standard
Reported finances
- Revenue
- $12,945,756
- Expenses
- $11,533,349
- Assets
- $30,320,777
- Liabilities
- $711,830
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
25 people listed
Executive titles in this filing
- REBECCA J DUTSON (CEO / DIRECTOR)
Highest reported compensation
- KYLE M SMITH (MD): $335,416 total reported compensation
- REBECCA J DUTSON (CEO / DIRECTOR): $285,440 total reported compensation
- JENNIFER MITCHELL (VP, CLINICAL STRATEGY AND INNOVATION): $239,646 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The mission of the children's center Utah is to provide comprehensive mental health care to enhance the emotional well-being of infants, toddlers, preschoolers, and their families. We are the only organization in Utah and the largest in the mountain west region, providing trauma informed, evidence-based mental health treatment exclusively to children ages birth through six.
What it reported doing in 2024
Outpatient services: through our outpatient services, trained clinicians provide trauma-informed, evidence-based mental health treatment to children birth through age six. At the beginning of treatment, all children receive a comprehensive mental health assessment. Most families are recommended for outpatient therapy. Some are recommended for additional psychological and psychiatric evaluation. Children demonstrating need for intensive support are recommended for our therapeutic preschool program. In fiscal year 2024-25, we provided 8,461 hours of outpatient services.
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. Fundraising costs are high for each dollar raised and reported officer compensation is a large share of total spending, which may reflect staffing concentration.
Rating breakdown
- Financial Efficiency: 71
- Transparency & Controls: 86
- Accountability: 97
- Sustainability: 65
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 70.9%; rating input score 71
- Program expense ratio: 79.1%; rating input score 79
- Fundraising efficiency: $12.82 raised per $1 spent on fundraising; rating input score 45; 45th percentile among comparable filings
Transparency & Controls
- Consistency checks: 93.3%; rating input score 93; 14th percentile among comparable filings
- Pay-setting controls: 4 of 6 controls in place; rating input score 67
- Compensation committee: Pass
- Independent consultant: Pass
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 94.7%; rating input score 95; 28th percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- 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: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 10.9%; rating input score 70; 70th percentile among comparable filings
- Total-asset coverage ratio: 2.63; rating input score 71; 71st percentile among comparable filings
- Liabilities to assets ratio: 0.02; rating input score 89; 89th percentile among comparable filings
- Officer compensation ratio: 13.9%; rating input score 10; 10th percentile among comparable filings
Growth
- Program expense growth: 9% per year; rating input score 100; 66th percentile among comparable filings
- Revenue growth: 11.6% per year; rating input score 100; 79th percentile among comparable filings
- Asset growth: 5.7% per year; rating input score 100; 40th percentile among comparable filings
Details
- Where the money goes: 70.9% of revenue deployed · 79.1% of spending went to programs
- Governance: 18 of 19 board members independent · 9 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $9.1M in reported program spending
- Leadership: top reported pay $335K · 25 people listed · 4 of 6 pay-setting controls reported
- Consistency: 31 of 32 current checks pass · 1 finding to review
- Schedules: 8 filed schedules · includes major donors and executive pay
- Filing history: 15 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 7 filed money-flow records
- Related organizations: 1 filed related-organization link
- 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.
- Moderate — Financial Efficiency: Fundraising efficiency scored 45/100.
- High — Sustainability: Officer compensation ratio scored 10/100.
- Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.