Montessori American Indian Childcare Center Incorporated

What it reported doing in 2024

The Montessori American Indian Childcare Center provides direct care for children ages 3-6 years old as a Rule Three Licensed Childcare Center in the state of MN. As such, the Montessori American Indian Childcare Center charges a monthly tuition for their services. Tuition is received in the forms of 1) direct payments from parents, and 2) payments on behalf of low-income children through public tuition assistance scholarships, namely County Childcare Assistance Program (CCAP) and Think Small Early Learning Scholarships. MAICC provides daily transportation to and from their home for many children. MAICC also participates in the Child & Adult Care Food Program (CACFP) and provides breakfast, lunch and an afternoon snack for all children. MAICC is aware of the importance of family and a stable home environment and as such provides additional programming opportunities to provide a wrap-around approach. Wrap around services include Family Nest and additional parenting engagement activities; Prenatal to Three (P23) programming that offers weekly playgroup, one on one visits, a lending library and a monthly workshop to families with children between birth and age three; Family Coaching and Outreach Connections as a core partner in the Ramsey County Economic Mobility Hub; and more recently a new Dual Training Pathway to support the professional development and increase the number of American Indian early childhood providers. MAICC received funding through various grants to fund our direct care, support services to parents and families and general operating expenses. In FY25, MAICC moved to a new location in August 2024. Renovations to prepare the new locations were completed. Renovations at the new location will allow MAICC to expand. The new space has two rooms for ages 3-6 years old, one room to care for toddlers ages 18 months to 3 years old (currently being used as the Prenatal to Three room), two staff offices, a laundry room, and access to a commercial kitchen. In FY25, a total of forty-six (46) children, ages birth to 6, from thirty-six (36) unduplicated families were provided with care and early learning services and programming. This represents 29 children from 25 families served in the Children's House and 17 families representing 20 children with 25 adults participating in the Prenatal to Three (P23) Program. There were twelve (12) newly enrolled children in the Children's House and seven (7) new families in the past year. The Program Expenses for MAICC are allocated in the following ways: Personnel (63%), Building & Space (7%), Operating Expenses (22%), and Programming (7%) comprised of Activity/Program Costs, which include Classroom Supplies, Food, Transportation, Parent Support, and Family Stabilization.

Financial Efficiency

• Mission deployment rate: 79.2%; rating input score 79
• Program expense ratio: 75.2%; rating input score 75
• Fundraising efficiency: $11.91 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: 100%; rating input score 100; 76th percentile among comparable filings
• 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: 8 of 9 controls in place; rating input score 89
  • Conflict-of-interest policy: Pass
  • Whistleblower policy: Pass
  • Document-retention policy: Pass
  • CEO compensation review process: Pass
  • 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: -4.9%; rating input score 24; 24th percentile among comparable filings
• Total-asset coverage ratio: 1.31; rating input score 51; 51st percentile among comparable filings
• Liabilities to assets ratio: 0.19; rating input score 33; 33rd percentile among comparable filings
• Officer compensation ratio: 12.2%; rating input score 30; 30th percentile among comparable filings

Growth

• Program expense growth: 13.1% per year; rating input score 100; 71st percentile among comparable filings
• Revenue growth: 15.1% per year; rating input score 100; 79th percentile among comparable filings
• Asset growth: 25% per year; rating input score 100; 87th percentile among comparable filings