Trailside Elementary Parent Teacher Organization

Nonprofit profile at a glance

EIN
460641333
IRS 990-EZ coverage
2023–2024
Forms available
Form 990-EZ 2024, Form 990-N 2022
Location
Park City, UT, USA
Phone
4356455680
Rating
54
Verdict
MIXED
Rating confidence
Moderate
Sector
Parent/Teacher Group

Official website

Reported finances

Revenue
$85,484
Expenses
$62,192
Assets
$125,601

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

Leadership & pay

9 people listed

Executive titles in this filing

  • Dominique Smith (President)

People named in this filing

  • Cortni Swisher (Treasurer)
  • Hannah Cline (Secretary)
  • Dominique Smith (President)

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

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

Overview

Mission

We are a Parent Teacher Organization (PTO). We provide parents and teachers with the opportunity to work together to supplement and enrich the educational experience. We fundraise to support school academic programs, teacher grants, academic activities, social events, staff support, and health/wellness programs. We recruit volunteers to help at the school. We collect, deposit and disburse all funds according to the budget - maintaining a current record of income, expenditures & assets.

What it reported doing in 2024

The Accelerated Reader Program is purchased annually by the PTO and is used throughout the entire school year, benefiting approximately 290 students in Grades 2-5. It is a software program that helps students personalize and enhance their reading experience - they test to determine their reading level, then choose books that are at their level. When finished reading a book, students then take a comprehension quiz and it helps students and teachers determine the status of their learning.

Operating model

Revenue model
Donor-supported. 98% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 16
  • Transparency & Controls: 100
  • Sustainability: 63
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 13.9%; rating input score 14
  • Program expense ratio: 19.1%; rating input score 19

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 27.2%; rating input score 79; 79th percentile among comparable filings
  • Total-asset coverage ratio: 2.02; rating input score 65; 65th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -54.5% per year; rating input score 0; 7th percentile among comparable filings
  • Revenue growth: 18.6% per year; rating input score 100; 89th percentile among comparable filings
  • Asset growth: 20.8% per year; rating input score 100; 87th percentile among comparable filings

Details

  • Where the money goes: 13.9% of revenue deployed · 19.1% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $12K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 5 of 7 current checks pass · 2 findings to review
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • 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 — Financial Efficiency: Mission deployment rate scored 14/100.
  • High — Financial Efficiency: Program expense ratio scored 19/100.
  • Moderate — Transparency & Controls: Part I part ii net assets crosscheck did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.