Civic Intelligence

Ministerial Day Care Association

EIN 34-1612897 • 501(c)3 • Cleveland, OH

Profile

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 access to the high quality day care services provided by MDCA.

8409 Hough AvenueCleveland, OH 44103

www.mdca.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

99th percentile

5.10x

Higher debt load relative to assets than 99% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

97th percentile

4.55x

Higher debt load relative to revenue than 97% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

8th percentile

-43%

Higher net margin than 8% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

69th percentile

$54,470

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 8.9% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Asset Growth

4th percentile

-65%

Faster asset growth than 4% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

11th percentile

-34%

Faster revenue growth than 11% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Down

$543,037

Down $1,027,470 (-65%) from 2024

Liabilities

Down

$2,767,533

Down $946,924 (-25%) from 2024

Net Assets

Down

-$2,224,496

Down $80,546 (-3.8%) from 2024

Revenue

Down

$608,895

Down $314,941 (-34%) from 2024

Expenses

Down

$868,260

Down $205,074 (-19%) from 2024

Net Income

Down

-$259,365

Down $109,867 (-73%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0-$2.0M-$4.0MAssets 2021: $2,664,567Liabilities 2021: $4,504,186Net Assets 2021: -$1,839,6192021Assets 2022: $1,618,739Liabilities 2022: $3,674,742Net Assets 2022: -$2,056,0032022Assets 2023: $1,895,987Liabilities 2023: $3,890,439Net Assets 2023: -$1,994,4522023Assets 2024: $1,570,507Liabilities 2024: $3,714,457Net Assets 2024: -$2,143,9502024Assets 2025: $543,037Liabilities 2025: $2,767,533Net Assets 2025: -$2,224,4962025

Highlighted filing

2025

Assets$543,037
Liabilities$2,767,533
Net Assets-$2,224,496

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2021: $949,154Expenses 2021: $1,120,427Net Income 2021: -$171,2732021Revenue 2022: $877,695Expenses 2022: $1,057,619Net Income 2022: -$179,9242022Revenue 2023: $1,086,820Expenses 2023: $1,025,269Net Income 2023: $61,5512023Revenue 2024: $923,836Expenses 2024: $1,073,334Net Income 2024: -$149,4982024Revenue 2025: $608,895Expenses 2025: $868,260Net Income 2025: -$259,3652025

Highlighted filing

2025

Revenue$608,895
Expenses$868,260
Net Income-$259,365

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Feb 1, 2024 to Jan 31, 2025
Signed
Nov 26, 2025
Return Version
2024v5.1
Gross Receipts
$608,895
Mission and Program Overview

Mission

MDCA's mission is to provide high quality day care services to children in the geographical area surrouding its day care facilities. Almost all services are provided to lower income families who may not access to the high quality day services provided by MDCA.

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,383,818$512,667▼ $871,151
Accounts Receivable$27,967$25,909▼ $2,058
Cash and Non-Interest-Bearing Accounts$158,722$4,461▼ $154,261
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$1,570,507$543,037▼ $1,027,470
Other Assets Total$0$0→ $0
Liabilities
Unsecured Notes Loans Payable$2,738,386$2,717,386▼ $21,000
Mortgage Notes Payable Secured by Investment Property$650,765$0▼ $650,765
Other Liabilities$315,605$34,300▼ $281,305
Accounts Payable and Accrued Expenses$9,701$15,847▲ $6,146
Grants Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$3,714,457$2,767,533▼ $946,924
Net Assets / Fund Balance
Net Assets With Donor Restrictions$20,295$0▼ $20,295
Net Assets Without Donor Restrictions$-2,164,245$-2,224,496▼ $60,251
Total Net Assets Fund Balance$-2,143,950$-2,224,496▼ $80,546
Total Liabilities and Net Assets / Fund Balance$1,570,507$543,037▼ $1,027,470

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$494,186$786,703$1,280,859
Equipment$15,031$11,857$26,858
Other Land Buildings$3,450$8,050$11,500
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Endia Terry-parrishyExecutive DirectorFT$54,470$54,470

Board Members and Trustees

NameTitle
Latoya CeasarBoard President
Lenore Jackson-WillinghamBoard member
Revenue and Support

Revenue Composition

Contributions and Grants
$578,887
Program Service Revenue
$29,415
Investment Income
$1
Other Revenue
$592
All Other Contributions
$0
Change in Net Assets
$-259,365
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$518,630
Other Expenses$349,630
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$402,239$67,743$0$469,982
Depreciation Depletion$98,241$5,030$0$103,271
Interest$50,043$2,711$0$52,754
Payroll Taxes$37,742$6,986$0$44,728
Occupancy$36,467$3,068$0$39,535
Office Expenses$24,393$1,284$0$25,677
Insurance$20,850$1,097$0$21,947
Fees for Services Accounting$19,475$1,025$0$20,500
Fees for Services Legal$0$20,000$0$20,000
Fees for Services Other$12,518$658$0$13,176
All Other Expenses$2,126$2,239$0$4,365
Other Expenses$4,143$0$0$4,143
Other Employee Benefits$3,920$0$0$3,920
Total Functional Expenses$756,169$112,091$0$868,260
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Line of Credit Payable$34,300
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI, Line 7A

Current MDCA board members have the authority to elect new board members to serve on the MDCA Board of Directors.

Part VI, Line 11A

Prior to submission of the 990 tax return to the IRS the 990 tax return is made available to Board members for their review for completeness and accuracy. if changes are needed these changes are made prior to submitting the return to the IRS.

Part VI, Line 15

The MDCA Board of Directors approves the annual salary of the MDCA Executive Director and then delegates the authority to the Executive Director to approve the salaries of all other MDCA employees.

Part VI, line 9

| Name of the person:, Address of the person:| Latoya Ceasor- Board President, 10728 Armor Avenue, Cleveland, OH, 44108|

Filing and Contact Details

Filer

Filer Name
Ministerial Day Care Association
EIN
34-1612897
Phone
2168816924
Address
8409 Hough Avenue, Cleveland, OH 44103

Signing Officer

Name
Endia Terry Parrish
Title
Executive Director
Phone
2168816924
Signed
2025-11-26

Organization Details

Principal Officer
Endia Terry-Parrish
Formed
1965
Legal Domicile
Oh
Voting Board Members
2
Independent Board Members
2
Employees
21
Volunteers
0
Supplemental Narrative

Additional Explanations

Part XI, Line 9

| Description:, Explanation:, Amount:| payable & related accrued interest expense. A sheriff sale occurred in December 2024 that resulted in the elimination of both the assets Building & related accumulated depreciation and the liabilities Mortgage payable & accrued interest expense. This sale resulted in a noncash-Gain on sale of Superior Building or $178,819-an increase in ending net assets., MDCAs mortgage holder foreclosed on MDCAs Superior Avenue Day Care Center for delinquent mortgage, $178819|

Raw XML AppendixShowing 400 of 621 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeFromGamingGrp/ExclusionAmt00
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeOrLossGrp/ExclusionAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt00
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-2164245
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-2224496
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt03068
IRS990/OccupancyGrp/ProgramServicesAmt036467
IRS990/OccupancyGrp/TotalAmt039535
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01284
IRS990/OfficeExpensesGrp/ProgramServicesAmt024393
IRS990/OfficeExpensesGrp/TotalAmt025677
IRS990/OfficerMailingAddressInd0true
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt0178819
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt03920
IRS990/OtherEmployeeBenefitsGrp/TotalAmt03920
IRS990/OtherExpensesGrp/Desc0Food & Food Supplies
IRS990/OtherExpensesGrp/Desc1Build. repair Supplies
IRS990/OtherExpensesGrp/Desc2Licenses & permits
IRS990/OtherExpensesGrp/Desc3Vehicle repairs
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1250
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt036081
IRS990/OtherExpensesGrp/ProgramServicesAmt14743
IRS990/OtherExpensesGrp/ProgramServicesAmt23188
IRS990/OtherExpensesGrp/ProgramServicesAmt34143
IRS990/OtherExpensesGrp/TotalAmt036081
IRS990/OtherExpensesGrp/TotalAmt14993
IRS990/OtherExpensesGrp/TotalAmt23188
IRS990/OtherExpensesGrp/TotalAmt34143
IRS990/OtherLiabilitiesGrp/BOYAmt0315605
IRS990/OtherLiabilitiesGrp/EOYAmt034300
IRS990/OtherRevenueMiscGrp/BusinessCd0611710
IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous revenues
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
IRS990/OtherRevenueMiscGrp/ExclusionAmt10
IRS990/OtherRevenueMiscGrp/ExclusionAmt20
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt10
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt20
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0592
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt10
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt20
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt10
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt20
IRS990/OtherRevenueTotalAmt0592
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt067743
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0402239
IRS990/OtherSalariesAndWagesGrp/TotalAmt0469982
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06986
IRS990/PayrollTaxesGrp/ProgramServicesAmt037742
IRS990/PayrollTaxesGrp/TotalAmt044728
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Endia Terry-Parrish
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0client co-pays & client tuition
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
IRS990/ProgramServiceRevenueGrp/ExclusionAmt30
IRS990/ProgramServiceRevenueGrp/ExclusionAmt40
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt10
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt20
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt30
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt40
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt029415
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt10
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt20
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt30
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt40
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt30
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt40
IRS990/ProgSrvcAccomActy2Grp/Desc0Ohio 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.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt026858
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt06563
IRS990/ProgSrvcAccomActy3Grp/Desc0United 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.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0167012
IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt048848
IRS990/ProgSrvcAccomActyOtherGrp/Desc0Starting Point Employee Bonus Retention Grant - This program is funded by Starting Point that is located in Cleveland Ohio. Both revenue and expenses were $10000.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt010000
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt00
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt010000

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