Early Care and Learning Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
The primary purpose of ECAL Inc. is to strengthen the quality of early learning programs for young children that increase their social, emotional and academic readiness for future learning. ECAL Inc. established Caring Communities: Birth to 3 in 2008 to transform program philosophy and practice in early education settings for infants and toddlers. The program has successfully implemented the model in 49 classrooms in Central Ohio and 1 in Cincinnati. CC: B-3 has assisted in improving the overall center quality, with several centers receiving increased quality ratings from Ohio's Step Up to Quality rating system. CC: B-3 impacted the quality of care for 400 infants and toddlers during this reporting year. Centers who make the commitment to transform their programs from single age classrooms to classroom communities of infants and toddlers together maintain that model despite funding challenges because they understand the added value of a mixed-age setting with consistent caregivers.
- Income
- $573,137
- Spending
- $617,854
- Spent on programs
- 98%
- Reserves
- 0.7 months of spending
- Largest source of income
- government grants, 83%
- Employees
- 0
- Volunteers
- 33
- Highest pay
- $2,260, co-president
Source: Form 990 for the year ending July 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Fair: 51 out of 100. Higher than 18% of charities in its peer group (education, $250k to $1m).
Reserves
4 of 35Spendable reserves would cover 0.7 months of spending.
Debt
20 of 20It owes 1% of what it owns.
Living within its means
4 of 15Spending exceeded income by 8% of income.
Spending floor
15 of 1598% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending July 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 71 out of 100. Higher than 52% of charities in its peer group (education, $250k to $1m).
Independent board
25 of 2512 of 12 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
0 of 5Reports no independent review process for its chief executive's pay.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending July 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (3)
- $439,900 spent. ECAL, Inc. recognizes that high-quality programs cost more to implement. For that reason, in 2008, ECAL, Inc. partnered with Ohio State University to apply for an Early Head Start program requiring a CC: B-3 like model. This application was successful and allowed most centers implementing the CC: B-3 model to receive EHS funds to support the high-quality programming that is required by the CC: B-3 model. With the expansion the has occurred of the CC: B-3 model throughout Central Ohio, the EHS funding has not kept up with the number of children supported through the model. So this year, with the support of a Community Partnership Grant from Franklin County Commissioners, ECAL, Inc. was began providing Quality Supplement Grants to centers to support operating expenses on behalf of children not enrolled in an EHS classroom and living in a family below 300% of poverty. These grants have supported the addition of classroom staff reducing ratios, added teaching assistants, increased salaries for staff, added benefits for staff to support staff retention and paying for professional development of classroom staff.
- $92,131 spent. ECAL Inc believes in investing in the ongoing support of classroom staff and center leadership in the implementation of the high-quality CC: B-3 program. As a result, ECAL Inc offers 30 training courses that are Ohio Approved for professional development. It also offers coaching services for teachers and center directors for program improvement. This program year, ECAL Inc developed a detailed classroom observation tool, which was field tested in over 30 classrooms implementing the CC: B-3 model. This required a 3-hour observation in each classroom followed by a detailed report of the status of the implementation of all key elements of the CC: B-3 model and specific suggestions for improved implementation. These reports were then used by the center leadership and the coaches to develop specific continuous improvements plans for each classroom as needed. ECAL Inc implemented a Brigance assessment system, assessing 300 children in this reporting year. This information is provided to classroom staff and center leadership to provide individualized training plans for children based on their developmental status. Both systems are used by ECAL leadership to develop targeted trainings and coaching approaches to address development delay trends seen in the child assessments and trends in key element implementation. ECAL Inc also believes in peer support in ensuring high-quality center operation. To that end, CC: B-3 Directors meet monthly to discuss local and state public policy issues affecting early education centers and share best practices in all areas of operations and program implementation.
- $73,856 spent. ECAL Inc. provides support to sites wishing to transform existing classrooms or add additional classrooms utilizing the CC: B-3 program approach. When a center is considering adopting this approach, ECAL Inc does an assessment of the center readiness for the approach, then provides matching funds for the physical transformation of the space and subsidized foundational trainings in the philosophy and practice of the CC: B-3 model. They also provide coaching in setting up the room to provide the appropriate atmosphere conducive to the philosophy and coaching in the implementation of the model as the center begins operation. While CC: B-3 has always supported the expansion, additional grants were received in the last reporting year to allow for more expansion and for greater reductions in costs to the implementing centers. During this reporting year, ECAL Inc added sites with six classrooms serving 50 additional children.
Source: Form 990 for the year ending July 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending July 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since July 2008.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.