Mid-Michigan Child Care Centers Inc

Nonprofit profile at a glance

EIN
382221532
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Freeland, MI, USA
Phone
9896952151
Rating
81
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$11,169,045
Expenses
$11,026,686
Assets
$1,451,294
Liabilities
$983,897

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

Leadership & pay

6 people listed

Executive titles in this filing

  • Phillip Scott Hartsough (President)
  • William Dijak (Vice President)
  • Cindy Pierce (Board Member, former CEO)
  • Rachel Appold (CEO)

Highest reported compensation

  • Cindy Pierce (Board Member, former CEO): $109,459 total reported compensation
  • Rachel Appold (CEO): $96,003 total reported compensation

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

Overview

Mission

Mid-Michigan child care centers has been established to promote, provide services, and assist child day care homes in the state of Michigan, to furnish management and advisory services to child day care homes, to provide information about child day care homes to parents, corporations and the community.

What it reported doing in 2024

Usda child care food program the organization monitors and provides reimbursement to licensed day care providers for nutritional meals served to children in day care throughout the state of Michigan fees are paid fully by the usda based on contracts which are renewed annually.

Operating model

Revenue model
Grant-funded. 100% of the money available for current operations came from government grants.
Distribution model
Grant intermediary. The nonprofit sent 90% 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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 94
  • Accountability: 80
  • Sustainability: 31
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.1%; rating input score 98
  • Program expense ratio: 99.4%; rating input score 99
  • Fundraising efficiency: Limited

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: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 83.3%; rating input score 83; 17th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 1.3%; rating input score 39; 39th percentile among comparable filings
  • Total-asset coverage ratio: 0.13; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: 0.68; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 1.9%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: -2.2% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: -1.8% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: -1.4% per year; rating input score 0; 7th percentile among comparable filings

Details

  • Where the money goes: 98.1% of revenue deployed · 99.4% of spending went to programs
  • Governance: 5 of 6 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $11M in reported program spending
  • Leadership: top reported pay $109K · 6 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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: 2 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 39/100.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.