Madonna Center Incorporated
Nonprofit profile at a glance
- EIN
- 741143119
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024, Form 990-T 2024
- Location
- San Antonio, TX, USA
- Phone
- 2104322374
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Human Service Organizations
Reported finances
- Revenue
- $3,193,138
- Expenses
- $3,051,134
- Assets
- $2,973,760
- Liabilities
- $89,730
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
12 people listed
Executive titles in this filing
- LAURA BARBERENA (VICE PRESIDENT)
- DAVID TOOMEY III (PRESIDENT)
- ROGER CABALLERO (CHIEF EXECUTIVE OFFICER)
Highest reported compensation
- ROGER CABALLERO (CHIEF EXECUTIVE OFFICER): $117,300 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Provide comprehensive services for children, families and elderly with special emphasis on the socially and economically disadvantaged
What it reported doing in 2024
Provided day care for children aged 2 months to 13 years, focused on developmental activties suited to each age group. Provided development for motor skills, reading, language, creativity and social skills provided educational, recreational and leadership development for youth aged 5 to 10 during summer camp. Inlcuded swimming lessons, reading clubs and educational field trips
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 71
- Transparency & Controls: 77
- Accountability: 100
- Sustainability: 50
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 70.1%; rating input score 70
- Program expense ratio: 72.2%; rating input score 72
- Fundraising efficiency: $44.1 raised per $1 spent on fundraising; rating input score 76; 76th percentile among comparable filings
Transparency & Controls
- Consistency checks: 80%; rating input score 80; 0th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 8 of 8 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 4.4%; rating input score 49; 49th percentile among comparable filings
- Total-asset coverage ratio: 0.97; rating input score 36; 36th percentile among comparable filings
- Liabilities to assets ratio: 0.03; rating input score 76; 76th percentile among comparable filings
- Officer compensation ratio: 3.8%; rating input score 62; 62nd percentile among comparable filings
Growth
- Program expense growth: 12.4% per year; rating input score 100; 71st percentile among comparable filings
- Revenue growth: 14.4% per year; rating input score 100; 80th percentile among comparable filings
- Asset growth: 12.1% per year; rating input score 100; 66th percentile among comparable filings
Details
- Where the money goes: 70.1% of revenue deployed · 72.2% of spending went to programs
- Governance: 11 of 11 board members independent · 8 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $2.2M in reported program spending
- Leadership: top reported pay $117K · 12 people listed
- Consistency: 26 of 29 current checks pass · 3 findings to review
- Schedules: 5 filed schedules · includes major donors
- Filing history: 11 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: Filed and resolved organization relationships.
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- Moderate — Sustainability: Operating margin scored 49/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Moderate — Transparency & Controls: Schedule D expense reconciliation did not reconcile in the filed values.
- Moderate — Transparency & Controls: Schedule D revenue reconciliation did not reconcile in the filed values.
- High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.