Ministerial Day Care Association
Public records show a registered, tax-exempt organization in good standing.
Points to look into
- It owes more than it owns.
These come from the organization's own tax return. There may be a good explanation; ask the charity.
What it says it does
MDCAs mission is to provide high quality day care services to children in the geographical area surrounding its day care facilities. Almost all services are provided to lower income families who may not have access to the high quality day care services provided by MDCA.
- Income
- $608,895
- Spending
- $868,260
- Spent on programs
- 87%
- Reserves
- -37.8 months of spending
- Largest source of income
- government grants, 95%
- Employees
- 21
- Volunteers
- 0
- Highest pay
- $54,470, executive director
Source: Form 990 for the year ending January 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 15 out of 100.
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
0 of 20It owes 510% of what it owns.
Living within its means
0 of 15Spending exceeded income by 43% of income.
Income trend
0 of 15Income fell 34% on the year before.
Spending floor
15 of 1587% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending January 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Weak: 36 out of 100.
Independent board
0 of 252 of 2 voting board members are independent.
Conflict of interest policy
0 of 15Reports no 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
5 of 5Sets its chief executive's pay through independent review and comparison.
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 January 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 (4)
- $552,299 spent. Voucher Program- Toddler,preschool and after school. This program is funded through the Ohio Department of Jobs and Family Services ODJFS. This program provides services to eligible toddler and preschool children when the child;s family is enrolled in the Voucher program. Children served are aged 0-5 and receive day care services at MDCA. This program also provides after school services to children in elementary school.
- $26,858 spent. Ohio Child Care Resources & Referral Grant Association OCCRRA programs. This program was funded by the state of Ohio as part of the COVID 19 pandemic crisis. Funds were used exclusively for salaries of MDCA employees who were retained through the COVID 19 pandemic crisis.
- $167,012 spent. United States Department of Agriculture USDA. This program was funded as a pass through through the Ohio Department of Education ODE. The purpose of this program is to provide high quality nutritious foods in accordance with USDA guidelines to children served by MDCA. A lunch and snacks are provided to children receiving services under this program.
- $10,000 spent. Starting Point Employee Bonus Retention Grant - This program is funded by Starting Point that is located in Cleveland Ohio. Both revenue and expenses were $10000.
Source: Form 990 for the year ending January 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 November 6, 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 January 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 October 1980.
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 November 4, 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.