Civic Intelligence

Lake Erie Nature and Science Center

EIN 34-0845030 • 501(c)3 • Bay Village, OH

Profile

Lake erie nature & science center educates and inspires each of us to understand, appreciate, and take responsibility for our natural world. Serving nearly 100,000 people each year with animal exhibits and programs, planetarium shows, and wildlife rehabilitation services, the center meets a growing need in our community for connections to the natural world. The center offers scheduled programs for all ages and abilities and free admission to exhibits and live animal displays. A unique combination of resources can be found only at the center: live animal exhibits and displays about natural history and space science are offered free of charge. Nature-based preschool classes are among the first and largest in the region and build on children's inherent curiosity. The planetarium is one of two public access domes in the area offering programs for all ages. Wildlife rehabilitation services encourage interest in animals, and is the only facility of its kind in cuyahoga county.

28728 Wolf RoadBay Village, OH 44140

www.lensc.org

Siviq Scores

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

Liabilities / Assets

29th percentile

0.03x

Higher debt load relative to assets than 29% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

37th percentile

0.08x

Higher debt load relative to revenue than 37% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

16th percentile

-15%

Higher net margin than 16% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

43rd percentile

$114,436

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 4.1% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

41st percentile

1.4%

Faster asset growth than 41% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

78th percentile

33%

Faster revenue growth than 78% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Assets

Up

$8,515,653

Up $119,871 (+1.4%) from 2024

Liabilities

Down

$236,199

Down $2,160 (-0.9%) from 2024

Net Assets

Up

$8,279,454

Up $122,031 (+1.5%) from 2024

Revenue

Up

$2,799,178

Up $702,098 (+33%) from 2024

Expenses

Up

$3,216,302

Up $1,697,967 (+112%) from 2024

Net Income

Down

-$417,124

Down $995,869 (-172%) from 2024

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0Assets 2010: $4,284,963Liabilities 2010: $54,937Net Assets 2010: $4,230,0262010Assets 2011: $4,277,705Liabilities 2011: $83,315Net Assets 2011: $4,194,3902011Assets 2012: $4,663,397Liabilities 2012: $86,074Net Assets 2012: $4,577,3232012Assets 2014: $5,154,489Liabilities 2014: $125,239Net Assets 2014: $5,029,2502014Assets 2015: $4,317,218Liabilities 2015: $99,043Net Assets 2015: $4,218,1752015Assets 2016: $4,522,586Liabilities 2016: $269,274Net Assets 2016: $4,253,3122016Assets 2017: $4,429,543Liabilities 2017: $90,707Net Assets 2017: $4,338,8362017Assets 2018: $4,731,137Liabilities 2018: $160,220Net Assets 2018: $4,570,9172018Assets 2019: $5,140,718Liabilities 2019: $146,143Net Assets 2019: $4,994,5752019Assets 2020: $5,295,982Liabilities 2020: $86,179Net Assets 2020: $5,209,8032020Assets 2021: $6,746,119Liabilities 2021: $141,365Net Assets 2021: $6,604,7542021Assets 2022: $6,453,356Liabilities 2022: $129,514Net Assets 2022: $6,323,8422022Assets 2023: $7,489,080Liabilities 2023: $233,753Net Assets 2023: $7,255,3272023Assets 2024: $8,395,782Liabilities 2024: $238,359Net Assets 2024: $8,157,4232024Assets 2025: $8,515,653Liabilities 2025: $236,199Net Assets 2025: $8,279,4542025

Highlighted filing

2025

Assets$8,515,653
Liabilities$236,199
Net Assets$8,279,454

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,167,3312010Expenses 2011: $1,133,0882011Expenses 2012: $1,272,5012012Revenue 2014: $1,921,571Expenses 2014: $1,928,281Net Income 2014: -$6,7102014Revenue 2015: $1,287,242Expenses 2015: $1,900,787Net Income 2015: -$613,5452015Revenue 2016: $1,656,706Expenses 2016: $1,566,019Net Income 2016: $90,6872016Revenue 2017: $1,314,589Expenses 2017: $1,414,666Net Income 2017: -$100,0772017Revenue 2018: $1,468,664Expenses 2018: $1,283,107Net Income 2018: $185,5572018Revenue 2019: $1,587,939Expenses 2019: $1,343,824Net Income 2019: $244,1152019Revenue 2020: $1,540,412Expenses 2020: $1,173,502Net Income 2020: $366,9102020Revenue 2021: $1,196,399Expenses 2021: $796,718Net Income 2021: $399,6812021Revenue 2022: $1,686,404Expenses 2022: $1,067,040Net Income 2022: $619,3642022Revenue 2023: $1,759,368Expenses 2023: $1,254,295Net Income 2023: $505,0732023Revenue 2024: $2,097,080Expenses 2024: $1,518,335Net Income 2024: $578,7452024Revenue 2025: $2,799,178Expenses 2025: $3,216,302Net Income 2025: -$417,1242025

Highlighted filing

2025

Revenue$2,799,178
Expenses$3,216,302
Net Income-$417,124

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$8.52$0.24$8.28$2.80$3.22$0.42
2024Detailed filing. Detailed filing data is available for this year.$8.40$0.24$8.16$2.10$1.52$0.58
2023Detailed filing. Detailed filing data is available for this year.$7.49$0.23$7.26$1.76$1.25$0.51
2022Detailed filing. Detailed filing data is available for this year.$6.45$0.13$6.32$1.69$1.07$0.62
2021Detailed filing. Detailed filing data is available for this year.$6.75$0.14$6.60$1.20$0.80$0.40
2020Detailed filing. Detailed filing data is available for this year.$5.30$0.09$5.21$1.54$1.17$0.37
2019Detailed filing. Detailed filing data is available for this year.$5.14$0.15$4.99$1.59$1.34$0.24
2018Detailed filing. Detailed filing data is available for this year.$4.73$0.16$4.57$1.47$1.28$0.19
2017Detailed filing. Detailed filing data is available for this year.$4.43$0.09$4.34$1.31$1.41$0.10
2016Detailed filing. Detailed filing data is available for this year.$4.52$0.27$4.25$1.66$1.57$0.09
2015Detailed filing. Detailed filing data is available for this year.$4.32$0.10$4.22$1.29$1.90$0.61
2014Detailed filing. Detailed filing data is available for this year.$5.15$0.13$5.03$1.92$1.93$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.66$0.09$4.58$1.27
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.28$0.08$4.19$1.13
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.28$0.05$4.23$1.17
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 13, 2025
Return Version
2024v5.2
Gross Receipts
$3,739,319
Mission and Program Overview

Mission

The mission of lake erie nature and science center (the center) is to educate and inspire people to understand, appreciate and take responsibility for our natural world. The center's vision is to give every child and adult first-hand learning experiences with nature and science and to promote a lifelong interest in discovery of our natural world.

The mission of the lake erie nature and science center is to educate and inspire all of us to understand, appreciate, and take responsibility for the natural world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,990,186$4,400,168▲ $409,982
Savings and Temporary Cash Investments$2,595,328$2,141,972▼ $453,356
Cash and Non-Interest-Bearing Accounts$40,000--
Land, Buildings, and Equipment, Net$32,448$24,336▼ $8,112
Accounts Receivable$1,000$600▼ $400
Total Assets$8,395,782$8,515,653▲ $119,871
Other Assets Total$1,736,820$1,948,577▲ $211,757
Liabilities
Deferred Revenue$153,485$194,184▲ $40,699
Other Liabilities$32,009$21,658▼ $10,351
Accounts Payable and Accrued Expenses$52,865$20,357▼ $32,508
Total Liabilities$238,359$236,199▼ $2,160
Net Assets / Fund Balance
Net Assets With Donor Restrictions$5,803,295$5,852,353▲ $49,058
Net Assets Without Donor Restrictions$2,354,128$2,427,101▲ $72,973
Total Net Assets Fund Balance$8,157,423$8,279,454▲ $122,031
Total Liabilities and Net Assets / Fund Balance$8,395,782$8,515,653▲ $119,871

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$24,336$90,868$115,204
Other Assets Org$21,658--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$3,999,197$106,030▲ $459,920$154,752$4,410,395
2023$3,476,866$235,333▲ $437,237$150,239$3,999,197
2022$3,108,049$214,933▲ $301,484$147,600$3,476,866
2021$3,734,083$83,048▼ $575,137$133,945$3,108,049
2020$3,046,560$85,604▲ $727,411$125,492$3,734,083
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Catherine TimkoExecutive DirectorFT$106,318$8,118$114,436

Board Members and Trustees

NameTitle
Zach StephensPresident
Char ShryockVice President
Allen WaddleBoard Member
Bruce CadyBoard Member
Chris WinczewskiBoard Member
Colleen BementBoard Member
Dan CoilBoard Member
Eric GermanBoard Member
Iken SansBoard Member
Jeff PawlowskiBoard Member
John CavalierBoard Member
Joy EvansBoard Member
Kelsey SmithBoard Member
Lindsay RadisekBoard Member
Lisa FallonBoard Member
Monica NewellBoard Member
Neil WhitfordBoard Member
Phil CallesenBoard Member
R Scott ThomasBoard Member
Devin BarrySecretary
Bryan GackaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,981,502
Program Service Revenue
$496,213
Investment Income
$314,958
Other Revenue
$6,505
All Other Contributions
$1,958,877
Change in Net Assets
$-417,124

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,816,373
Revenue Not Reported on Financial Statements
$-17,195
Revenue Not Reported on Form 990
$864,817
Other Revenue Adjustments
$-17,195
Total Revenue per Audited Statements
$3,681,190
Total Revenue per Form 990
$2,799,178
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,227,008
Salaries, Compensation, and Employee Benefits$989,294
Total Fundraising Expense$181,978
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$611,012$43,740$95,525$750,277
Current Officers, Directors, Trustees, and Key Employees$37,950$39,100$37,950$115,000
Information Technology$77,075$13,601-$90,676
Payroll Taxes$50,475$6,469$10,445$67,389
Office Expenses$48,623$8,580-$57,203
Other Employee Benefits$42,415$5,436$8,777$56,628
Occupancy$45,030$7,947-$52,977
All Other Expenses$18,307$2,547$23,416$44,270
Other Expenses$30,840$10,036-$30,840
Advertising$17,595-$5,865$23,460
Insurance$16,771$2,960-$19,731
Fees for Services Accounting-$13,000-$13,000
Depreciation Depletion$6,895$1,217-$8,112
Conferences and Meetings$5,364$947-$6,311
Total Functional Expenses$2,878,744$155,580$181,978$3,216,302

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,559,159
Expenses per Audited Statements$3,216,302
Total Expenses per Form 990$3,216,302
Expenses Not Reported on Form 990$342,857
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$23,700
Fundraising Direct Expenses$17,195
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Event$46,325$23,700$4,660$19,040
Total Events$46,325$23,700$17,195$6,505
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease$21,658
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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

Line 11a explanation - an electronic copy of the form 990 and required schedules are provided to each member of the finance committee for review. Members of the committee review the form 990 and schedules for accuracy. Upon successful completion of the review, the committee votes to approve the form 990 and provides the return to the full board. Upon notification to the preparer that the full board has been provided the return, the form 990 is filed with the irs.

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

It is the policy of the board of directors of lake erie nature & science center that no board member shall profit in any way from the transaction of any business with this organization involving the sale of services or products or the use of capital or lease and/or purchase of real estate, except as provided in compliance with the board's conflict of interest policy. The board of directors' governance committee ensures that incoming board candidates do not have a conflict of interest and that each current board member reads and signs the conflict of interest policy on an annual basis.

Form 990, Part VI, Section B, Line 15A

The finance committee approves the executive director's compensation through the budget process and recommend such compensation to the full board for approval. The full board votes to approve the compensation and such vote is recorded in the minutes of the meeting.

Form 990, Part VI, Section C, Line 19

Lake erie nature and science center's form 990, governing documents, financial statements and conflict of interest policy are available upon request by calling the center at 440-871-2900.

Filing and Contact Details

Filer

Filer Name
Lake Erie Nature and Science Center
EIN
34-0845030
Phone
4408712900
Address
28728 WOLF ROAD, BAY VILLAGE, OH 44140

Signing Officer

Name
Catherine Timko
Title
Executive Director
Phone
4408712900
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Catherine Timko
Formed
1950
Legal Domicile
Oh
Voting Board Members
21
Independent Board Members
21
Employees
32
Volunteers
72

Preparer

Firm
Card Palmer Sibbison & Co
Address
4545 HINCKLEY PARKWAY, CLEVELAND, OH 44109-6009
Preparer
Daniel S Gibel CPA
Phone
2166216100
Supplemental Narrative

Additional Explanations

FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:

Free admission, the center meets a growing need in our community for connections to the natural world. The center offers scheduled programs for all ages and abilities and free admission to exhibits and live animal displays. A unique combination of resources can be found only at the center: live animal exhibits and displays about natural history and space science are offered free of charge. Nature-based preschool classes are among the first and largest in the region and build on children's inherent curiosity. The planetarium is one of two public access domes in the area offering programs for all ages. Wildlife rehabilitation services encourage interest in animals, and is the only facility of its kind in cuyahoga county.

Program Accomplishments

The mission of lake erie nature and science center (the center) is to educate and inspire people to understand, appreciate and take responsibility for our natural world. The center delivers this mission by providing children and families with a living, breathing connection to the natural world through informal science education. A unique combination of resources can be found only at lake erie nature & science center: live animal displays, wildlife rehabilitation services, a public access planetarium, a nature-based preschool, and a park setting along the shores of lake erie. The center is one of the region's most affordable destinations to learn about the natural world, offering free admission and free wildlife rehabilitation services 7 days a week, 356 days a year. Learning experiences at the center are accessible, repeatable, and sequential, and all programs meet science content standards. Return visits by families and students are one of the most important indicators of mission impact, and demonstrate ongoing learning and discovery. The center is serving the fourth generation of families and students with an ever widening community reach. Visitors from throughout northeast ohio come to the center for high-quality learning experiences such as planetarium shows, preschool classes, scout programs, school field trips, high school wildlife program, and seasonal family events. Last year the center served more than 80,000 preschool children, families, school age students, high school students, college interns and adults. Lake erie nature & science center is the only facility of its kind in cuyahoga county that provides the public with wildlife rehabilitation services. Trained employees responded to more than 9,000 public inquiries about wildlife and received from the public nearly 2,000 ill or injured animals in need of treatment. The center's walter r. Schuele planetarium is one of two publicly accessible domes in cleveland and served 17,000 people with engaging physics and space science presentations. Its park setting, with direct access to lake erie, places many center programs in a living outdoor classroom. Since its founding in 1945 by elberta fleming the center's educational model promotes long-term appreciation and interest as evidenced by four generations of family visitors with an ever-widening community reach. In june, 2025, the nature center held a grand reopening of the outdoor exhibits of the wildlife gardens after a successful renovation project, the center's largest capital investment to improve the free admission experience for visitors of all ages. The $1,900,000 project, funded by contributions and grants, creates more engaging learning experiences about native animals for visitors. The newly renovated outdoor area features an aviary, eagle habitat, and wildlife rehabilitation ponds surrounded by beautifully designed native plant landscapes. The project was completed on time and has increased visitation by 15 to 30%. Enjoyed by most of the 100,000 annual visitors, the wildlife gardens are the primary reason for their visit, and an experience treasured by families over four generations. This special 20,000 foot space offers close-up views of native animals, helping visitors connect with and learn about natural world.

FORM 990, PART XI, LINE 9:

Split interest trust change in fair market value 222,108.

Financial Statement Notes

PART V, LINE 4:

Endowment investments are board designated and donor restricted. The center targets an annual distribution equal to 4% to 5% of the average endowment balance over the prior 12 quarters (3 years). The board designated endowment is used for operating purposes and the donor restricted endowments are used for purposes as intended by the donor.

PART X, LINE 2:

The internal revenue service has ruled that the center is a publicly supported organization and is a tax-exempt organization under section 501(c)(3) of the internal revenue code. In addition, the state of ohio has also granted the center tax-exempt status. As of june 30, 2025 the center has no uncertain income tax positions. The center records related interest expenses and penalties, if any, as a tax expense, consistent with this guidance. The center's open audit periods are for the tax years ended june 30, 2022 through june 30, 2025. In evaluating the center's tax provisions and accruals, future taxable income and tax planning strategies are considered. The center believes its estimates are appropriate based on the current facts and circumstances.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Change in split interest trust value 222,108.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Fundraising expenses included in part viii, line 8b -17,195.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expenses included in part viii, line 8b 17,195.

Raw XML AppendixShowing 400 of 610 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/Desc0NATURE-BASED PRESCHOOL AND FIELD TRIPS FOR SCHOOL AGE CHILDREN: THE CENTER PROVIDES YOUNG CHILDREN AND STUDENTS WITH HANDS-ON NATURE EXPLORATION, PLANETARIUM VISITS AND ANIMAL ENCOUNTERS THAT COMPLEMENT SOCIAL AND ACADEMIC DEVELOPMENT. NATURE-BASED CLASSES AND SUMMER CAMPS FOR PRESCHOOL AGE CHILDREN ARE LED BY EXPERIENCED TEACHERS WHO ENCOURAGE CHILDREN TO EXPLORE THE OUTDOORS, MEET NEW FRIENDS, ENCOUNTER LOCAL WILDLIFE, AND DISCOVER THE WONDERS OF THE SKY. AT FIELD TRIPS AND SUMMER CAMPS, SCHOOL AGE CHILDREN LEARN ABOUT NATIVE WILDLIFE, NATURAL HISTORY AND ASTRONOMY ALIGNED WITH ACADEMIC STANDARDS IN MATH, BIOLOGY, SPACE SCIENCE, AND SOCIAL STUDIES.
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IRS990/MissionDesc0LAKE ERIE NATURE & SCIENCE CENTER EDUCATES AND INSPIRES EACH OF US TO UNDERSTAND, APPRECIATE, AND TAKE RESPONSIBILITY FOR OUR NATURAL WORLD. SERVING MORE THAN 100,000 PEOPLE EACH YEAR WITH ANIMAL EXHIBITS AND PROGRAMS, PLANETARIUM SHOWS, AND WILDLIFE REHABILITATION SERVICES, AND
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IRS990/ProgSrvcAccomActy2Grp/Desc0SPACE SCIENCE EDUCATION: SEEING CONSTELLATIONS IN THE NIGHT SKY AND LEARNING ABOUT THE UNIVERSE UNDER A FULL DOME IS AN EXPERIENCE TREASURED BY VISITORS YOUNG AND OLD. OUR FULL DOME PLANETARIUM THEATER AND DUAL PROJECTION TECHNOLOGY PROVIDES VISITORS WITH AN IMMERSIVE LEARNING EXPERIENCE THROUGH HIGH-RESOLUTION, 360 DEGREE IMAGES AND A REALISTIC, BREATHTAKING DISPLAY OF OVER 3,000 STARS. PLANETARIUM PROGRAMS ARE DESIGNED TO REACH VISITORS OF ANY AGE ESPECIALLY CHILDREN 0-6, AND SCHOOL AGE CHILDREN. OUR SCHUELE PLANETARIUM IS ONE OF ONLY TWO IN THE CLEVELAND AREA THAT ARE PUBLICLY ACCESSIBLE. TELESCOPE VIEWING PROGRAMS AT OUR PARK SETTING AND OUR ASTRONOMY CLUB INVOLVE A COMMUNITY OF LEARNERS ABOUT SPACE SCIENCE.
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IRS990/ProgSrvcAccomActy3Grp/Desc0ANIMAL EXHIBITS, PROGRAMS AND WILDLIFE REHABILITATION: LIVE ANIMAL EXHIBITS AND PROGRAMS CONNECT PEOPLE TO THE NATURAL WORLD WITH UP CLOSE VIEWS OF MAMMALS, RAPTORS, WATERFOWL, REPTILES, AND FISH. WILDLIFE REHABILITATION SERVICES ASSIST PEOPLE WHO BRING ILL OR INJURED WILDLIFE TO OUR FACILITY, AND PROVIDE PROPER TREATMENT FOR WILDLIFE WITH THE GOAL OF RELEASE. OUR CENTER IS THE ONLY FACILITY OF ITS KIND IN CUYAHOGA COUNTY THAT PROVIDES THE PUBLIC WITH WILDLIFE REHABILITATION SERVICES. WILDLIFE SERVICES AND LIVE ANIMAL EXHIBITS ARE MANAGED UNDER RULES AND STANDARDS OF FEDERAL, STATE AND LOCAL PERMITS. COLLEGE STUDENTS GAIN VALUABLE EXPERIENCE IN WILDLIFE REHABILITATION, ANIMAL CARE, AND PUBLIC ANIMAL PROGRAMS THROUGH INTERNSHIPS.
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