Young Tracks Inc

Nonprofit profile at a glance

EIN
841149964
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Oak Creek, CO, USA
Phone
9708198355
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Child Day Care

Reported finances

Revenue
$673,522
Expenses
$432,942
Assets
$467,256
Liabilities
$2,657

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • KATE CARLTON (PRESIDENT)
  • KIM MARTIN (EXECUTIVE DIRECTOR)

Highest reported compensation

  • KIM MARTIN (EXECUTIVE DIRECTOR): $26,187 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide preschool & childcare services

What it reported doing in 2025

Provided preschool & childcare 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.

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: 82
  • Transparency & Controls: 92
  • Accountability: 74
  • Sustainability: 66
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.2%; rating input score 91
  • Program expense ratio: 81.3%; rating input score 81
  • Fundraising efficiency: $12.83 raised per $1 spent on fundraising; rating input score 43; 43rd 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; 64th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • 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: 35.7%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 1.08; rating input score 45; 45th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 64; 64th percentile among comparable filings
  • Officer compensation ratio: 6%; rating input score 48; 48th percentile among comparable filings

Growth

  • Program expense growth: 1.7% per year; rating input score 100; 21st percentile among comparable filings
  • Revenue growth: 2.9% per year; rating input score 100; 24th percentile among comparable filings
  • Asset growth: -2.5% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 91.2% of revenue deployed · 81.3% of spending went to programs
  • Governance: 3 of 3 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $352K in reported program spending
  • Leadership: top reported pay $26K · 4 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 14 filing years from 2011 to 2025
  • 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.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 43/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 45/100.
  • Moderate — Sustainability: Officer compensation ratio scored 48/100.