Civic Intelligence

Little Buckeye Children'S Museum

990 • Fiscal year 2022 • EIN 27-3014824

Jul 01, 2021 to Jun 30, 2022 • Filed on Nov 10, 2022

175 West Third StMansfield, OH 44902

(419) 522-2332

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

78th percentile

0.35x

Higher debt load relative to assets than 78% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

88th percentile

1.09x

Higher debt load relative to revenue than 88% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

91st percentile

55%

Higher net margin than 91% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

88th percentile

50%

Faster asset growth than 88% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

23rd percentile

-14%

Faster revenue growth than 23% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$3,784,166

Up $1,256,571 (+50%) from 2021

Net Assets

Up

$2,470,431

Up $664,137 (+37%) from 2021

Liabilities

Up

$1,313,735

Up $592,434 (+82%) from 2021

Revenue

Down

$1,202,894

Down $201,531 (-14%) from 2021

Expenses

Up

$538,487

Up $250,836 (+87%) from 2021

Net Income

Down

$664,407

Down $452,367 (-41%) from 2021

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0M$3.0M$2.0M$1.0M$0Assets 2012: $162,519Liabilities 2012: $22,881Net Assets 2012: $139,6382012Assets 2013: $167,716Liabilities 2013: $26,336Net Assets 2013: $141,3802013Assets 2014: $174,239Liabilities 2014: $3,365Net Assets 2014: $170,8742014Assets 2015: $163,290Liabilities 2015: $3,332Net Assets 2015: $159,9582015Assets 2016: $191,753Liabilities 2016: $2,615Net Assets 2016: $189,1382016Assets 2018: $223,046Liabilities 2018: $6,697Net Assets 2018: $216,3492018Assets 2020: $720,747Liabilities 2020: $31,944Net Assets 2020: $688,8032020Assets 2021: $2,527,595Liabilities 2021: $721,301Net Assets 2021: $1,806,2942021Assets 2022: $3,784,166Liabilities 2022: $1,313,735Net Assets 2022: $2,470,4312022Assets 2025: $3,847,902Liabilities 2025: $1,118,513Net Assets 2025: $2,729,3892025

Highlighted filing

2022

Assets$3,784,166
Liabilities$1,313,735
Net Assets$2,470,431

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2012: $167,3422012Expenses 2013: $214,2952013Revenue 2014: $167,689Expenses 2014: $138,195Net Income 2014: $29,4942014Revenue 2015: $168,981Expenses 2015: $180,224Net Income 2015: -$11,2432015Revenue 2016: $242,473Expenses 2016: $213,293Net Income 2016: $29,1802016Revenue 2018: $311,782Expenses 2018: $290,931Net Income 2018: $20,8512018Revenue 2020: $751,279Expenses 2020: $578,670Net Income 2020: $172,6092020Revenue 2021: $1,404,425Expenses 2021: $287,651Net Income 2021: $1,116,7742021Revenue 2022: $1,202,894Expenses 2022: $538,487Net Income 2022: $664,4072022Revenue 2025: $729,404Expenses 2025: $1,177,928Net Income 2025: -$448,5242025

Highlighted filing

2022

Revenue$1,202,894
Expenses$538,487
Net Income$664,407
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Nov 10, 2022
Return Version
2021v4.2
Gross Receipts
$1,202,894
Mission and Program Overview

Mission

To create extraordinary learning experiences across the arts, sciences and humanities that have the power to transform the lives of children and families.

The little buckeye children's museum is a unique, safe, and welcoming environment where children from 0-12 and families can strengthen relationships and experience the benefits of play that are critical to human development. The museum's colorful, interactive exhibits support exploration, imagination, creativity, and self-discovery through science, art, and literacy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$314,533$378,722▲ $64,189
Land, Buildings, and Equipment, Net$55,225$38,710▼ $16,515
Inventories for Sale or Use$376$376→ $0
Total Assets$2,527,595$3,784,166▲ $1,256,571
Other Assets Total$2,157,461$3,366,358▲ $1,208,897
Liabilities
Mortgage Notes Payable Secured by Investment Property$624,279$1,312,608▲ $688,329
Unsecured Notes Loans Payable$63,817$0▼ $63,817
Other Liabilities$513$983▲ $470
Accounts Payable and Accrued Expenses$32,692$144▼ $32,548
Total Liabilities$721,301$1,313,735▲ $592,434
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,802,253$2,466,661▲ $664,408
Net Assets With Donor Restrictions$4,041$3,770▼ $271
Total Net Assets Fund Balance$1,806,294$2,470,431▲ $664,137
Total Liabilities and Net Assets / Fund Balance$2,527,595$3,784,166▲ $1,256,571

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$34,045$167,878$201,923
Leasehold Improvements$4,157$18,791$22,948
Equipment$330$8,789$9,119
Land$178-$178
Other Assets Org$3,364,758--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jason GuilliamsBoard Member - Board Chair
Steve CumminsBoard Member - Vice Chair
Ann DownsBoard Member
Brad StrongBoard Member
Jodi SnavelyBoard Member
Linda SampsonBoard Member
Margie TasseffBoard Member
Matthew StanfieldBoard Member
Nyasha OdenBoard Member
Scott HeimannBoard Member
Stephanie BlanchardBoard Member
Susan MartinBoard Member - Secretary
Barrett ThomasBoard Member - Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,024,016
Program Service Revenue
$177,059
Investment Income
$0
Other Revenue
$1,819
All Other Contributions
$932,451
Change in Net Assets
$664,407
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$325,656
Salaries, Compensation, and Employee Benefits$212,831
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$116,594--$116,594
Occupancy$93,643--$93,643
Current Officers, Directors, Trustees, and Key Employees-$55,127-$55,127
Advertising$50,564--$50,564
Interest-$44,383-$44,383
Other Employee Benefits$26,697--$26,697
Office Expenses$23,345--$23,345
Fees for Services Accounting-$20,087-$20,087
Depreciation Depletion$16,515--$16,515
Payroll Taxes$10,106$4,307-$14,413
All Other Expenses$12,594--$12,594
Insurance$6,786--$6,786
Other Expenses$6,348--$6,348
Travel$5,652--$5,652
Fees for Services Legal-$439-$439
Total Functional Expenses$414,144$124,343$0$538,487
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Payroll Taxes and Deductions$983
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Form 990 is reviewed by all board members.

Form 990, Part VI, Section B, Line 12C

Board of directors review for conflicts of interest periodically.

Form 990, Part VI, Section C, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Buckeye Imagination Museum
EIN
27-3014824
Phone
4195222332
Address
175 WEST THIRD ST, MANSFIELD, OH 44902

Signing Officer

Name
Jason Guilliams
Title
Board Chair
Phone
4195222332
Signed
2022-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jason Guilliams
Formed
2010
Legal Domicile
Oh
Voting Board Members
13
Independent Board Members
13
Employees
11
Volunteers
25

Preparer

Firm
BANKS & ASSOCIATES CPA'S LLC
Address
406 MARION AVENUE, MANSFIELD, OH 44903
Preparer
Thomas M Banks CPA
Phone
4195252828
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Employee contributions -270.

990 XII 2C

Board periodically reviews accounting services to ensure independence.

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IRS990/OtherExpensesGrp/ProgramServicesAmt36348
IRS990/OtherExpensesGrp/TotalAmt020686
IRS990/OtherExpensesGrp/TotalAmt114786
IRS990/OtherExpensesGrp/TotalAmt29828
IRS990/OtherExpensesGrp/TotalAmt36348
IRS990/OtherLiabilitiesGrp/BOYAmt0513
IRS990/OtherLiabilitiesGrp/EOYAmt0983
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0116594
IRS990/OtherSalariesAndWagesGrp/TotalAmt0116594
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04307
IRS990/PayrollTaxesGrp/ProgramServicesAmt010106
IRS990/PayrollTaxesGrp/TotalAmt014413
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0JASON GUILLIAMS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0177059
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0177059
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01387830
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt03750
IRS990/PYOtherExpensesAmt0175247
IRS990/PYOtherRevenueAmt0123
IRS990/PYProgramServiceRevenueAmt012722
IRS990/PYRevenuesLessExpensesAmt01116774
IRS990/PYSalariesCompEmpBnftPaidAmt0112077
IRS990/PYTotalExpensesAmt0287651
IRS990/PYTotalProfFndrsngExpnsAmt0327
IRS990/PYTotalRevenueAmt01404425
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0664407
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0178878
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt091565
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0168190
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0163291
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0151922
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0127614
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0702582
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0178878
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt012845
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0115589
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0178953
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0184077
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0670342
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0932451
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt01216100
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0472399
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt0419098
IRS990ScheduleA/OtherIncome509Grp/TotalAmt03040048
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.31110
IRS990ScheduleA/PublicSupportPY509Pct00.38920
IRS990ScheduleA/PublicSupportTotal509Amt01372924
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsPY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0270443
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0181035
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0278880
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0330875
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0311691
IRS990ScheduleA/Total509Grp/TotalAmt01372924
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01202894
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01397135
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0751279
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0749973
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0311691
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04412972
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt0330
IRS990ScheduleD/EquipmentGrp/DepreciationAmt08789
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt09119
IRS990ScheduleD/LandGrp/BookValueAmt0178
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0178
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt04157
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt018791
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt022948
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01600
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt13364758
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1CONSTRUCTION IN PROGRESS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt034045
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0167878
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0201923
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0983
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL TAXES AND DEDUCTIONS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt038710
IRS990ScheduleD/TotalBookValueOtherAssetsAmt03366358
IRS990ScheduleD/TotalLiabilityAmt0983
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY ALL BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD OF DIRECTORS REVIEW FOR CONFLICTS OF INTEREST PERIODICALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EMPLOYEE CONTRIBUTIONS -270.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD PERIODICALLY REVIEWS ACCOUNTING SERVICES TO ENSURE INDEPENDENCE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4990 XII 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02527595
IRS990/TotalAssetsEOYAmt03784166
IRS990/TotalAssetsGrp/BOYAmt02527595
IRS990/TotalAssetsGrp/EOYAmt03784166
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01024016
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0124343

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