Members of Churches of Christ for
Public records show a registered, tax-exempt organization in good standing.
What it says it does
In addition to the mission statement noted on Page 1, Part 1, MCCS is an organization independent of but recognized by the Boy Scouts of America, Girl Scouts USA, Trail Life USA, and American Heritage Girls programs. Our Servant Leadership programs allow scouts to earn their religious recognition for scouting at all youth scouting levels.
- Income
- $150,642
- Spending
- $130,491
- Spent on programs
- 52%
- Reserves
- 103.4 months of spending
- Largest source of income
- investment income, 73%
- Employees
- 0
- Volunteers
- 0
- Highest pay
- $55,000, executive director
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Strong: 93 out of 100.
Reserves
35 of 35Spendable reserves would cover 103.4 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
15 of 15Income exceeded spending by 13% of income.
Income trend
15 of 15Income rose 17% on the year before.
Spending floor
8 of 1552% of spending went to programs and raising each dollar of donations cost 39 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 82 out of 100.
Independent board
25 of 2514 of 14 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
5 of 5Sets its chief executive's pay through independent review and comparison.
No reported misuse
10 of 10Reports 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
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)
- $20,461 spent. Provide support, chaplaincy, devotional, and worship services to faith-based Scouting organizations at their retreats, encampments and jamborees. This includes the Boy Scouts of America, Girl Scouts of America, American Heritage Girls, and Trail Life USA.
- $34,102 spent. Furnish study guides, instructions and religious scouting medals and certificates to approximately 800 Churches of Christ youth(and other Christian-based organizations) involved in Scouting. The study guides and program are age-(or grade) based and are offered for elementary school grades through high school.
- $6,821 spent. Offer a college scholarship program for deserving Scouts who have earned the Scout Religious Recognition, and file merit-based scholarship assistance for college and other post-secondary educational opportunities.
- $6,820 spent. Provide, promote and recognize 20 Faithful Servant medals annually. Furnish guidelines for religious/Scouting service requirements for adult Scout church members.
Source: Form 990 for the year ending December 31, 2024, 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 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 October 1988.
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.