Passes our checks

Cherished Miracles Learning Center Inc

EIN 27-0389353 · Cincinnati, OH

Public records show a registered, tax-exempt organization in good standing.

What it says it does

Our mission is to provide a solid foundation of learning so that children can easily transition into a grade school environment.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Weak: 42 out of 100. Higher than 10% of charities in its peer group (human services, $1m to $10m).

Reserves
0 of 35
Spendable reserves are negative: it owes or has committed more than it holds.
Debt
5 of 20
It owes 67% of what it owns.
Living within its means
12 of 15
Income exceeded spending by 0% of income.
Income trend
10 of 15
Income fell 3% on the year before.
Spending floor
15 of 15
98% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Strong: 93 out of 100. Higher than 55% of charities in its peer group (human services, $1m to $10m).

Independent board
18 of 25
3 of 3 voting board members are independent.
Conflict of interest policy
15 of 15
Has a written conflict of interest policy.
Whistleblower policy
8 of 8
Has a written whistleblower policy.
Record keeping policy
7 of 7
Has a written policy on keeping and destroying records.
Board minutes
5 of 5
Keeps minutes of board meetings.
Board sees the tax return
10 of 10
Gave the board a copy of this return before filing it.
Independent check of accounts
15 of 15
Its accounts were audited by an independent accountant.
No reported misuse
10 of 10
Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (4)

$1,200 spent. We have continued to retain and offer screening services to our students being Social Emotional Ages and Stages and Developmental Ages and Stages for early detection of social and developmental delays in students. We also have information for local programs and offer assistance with getting families the support they need if their child has a special need.
Maintained Step up to quality 4 stars award for another year. One of the qualifications to obtain this rating is to have more highly educated teachers (college degree and CDA) which requires the center to pay more in salary to obtain and retain these teachers. This has increased our payroll expenses to pay for higher qualified staff.
$8,400 spent. Maintian a more inclusive parent communication app where teachers send pictures and videos throughout the day to parents along with student activities for the day to foster in including parents in the educational progress of their children. Center covers cost in operating expenses. (Kangarootime)
$1.0 million spent. All other program service expenses itemized in return

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

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? Worth knowing.
Status was revoked on May 15, 2023 for not filing returns for three years, and reinstated on May 15, 2023.
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 December 2024.
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 April 2025.
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.