Civic Intelligence

Upper Peninsula Childrens Museum Inc.

990 • Fiscal year 2021 • EIN 38-2971950

Jan 01, 2021 to Dec 31, 2021 • Filed on Jun 24, 2022

123 West Baraga AvenueMarquette, MI 49855

(906) 226-3911

Siviq Scores

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

Liabilities / Assets

74th percentile

0.20x

Higher debt load relative to assets than 74% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

80th percentile

0.32x

Higher debt load relative to revenue than 80% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

38th percentile

5.5%

Higher net margin than 38% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

66th percentile

$46,315

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 13.7% of source-year revenue.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

31st percentile

0.8%

Faster asset growth than 31% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

35th percentile

0.5%

Faster revenue growth than 35% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$526,095

Up $3,933 (+0.8%) from 2020

Net Assets

Up

$419,208

Up $18,604 (+4.6%) from 2020

Liabilities

Down

$106,887

Down $14,671 (-12%) from 2020

Revenue

Up

$337,155

Up $1,776 (+0.5%) from 2020

Expenses

Up

$318,551

Up $12,152 (+4.0%) from 2020

Net Income

Down

$18,604

Down $10,376 (-36%) from 2020

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $509,537Liabilities 2010: $219,968Net Assets 2010: $289,5692010Assets 2011: $463,057Liabilities 2011: $174,605Net Assets 2011: $288,4522011Assets 2012: $436,760Liabilities 2012: $137,437Net Assets 2012: $299,3232012Assets 2013: $405,314Liabilities 2013: $113,445Net Assets 2013: $291,8692013Assets 2014: $611,363Liabilities 2014: $139,867Net Assets 2014: $471,4962014Assets 2015: $630,379Liabilities 2015: $171,665Net Assets 2015: $458,7142015Assets 2016: $584,554Liabilities 2016: $150,723Net Assets 2016: $433,8312016Assets 2017: $538,034Liabilities 2017: $147,208Net Assets 2017: $390,8262017Assets 2018: $527,414Liabilities 2018: $133,554Net Assets 2018: $393,8602018Assets 2019: $499,756Liabilities 2019: $128,131Net Assets 2019: $371,6252019Assets 2020: $522,162Liabilities 2020: $121,558Net Assets 2020: $400,6042020Assets 2021: $526,095Liabilities 2021: $106,887Net Assets 2021: $419,2082021Assets 2022: $556,308Liabilities 2022: $100,128Net Assets 2022: $456,1802022Assets 2023: $632,682Liabilities 2023: $96,641Net Assets 2023: $536,0412023Assets 2024: $656,838Liabilities 2024: $87,641Net Assets 2024: $569,1972024

Highlighted filing

2021

Assets$526,095
Liabilities$106,887
Net Assets$419,208

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $386,1442010Expenses 2011: $365,5072011Expenses 2012: $383,8332012Revenue 2013: $363,778Expenses 2013: $371,230Net Income 2013: -$7,4522013Revenue 2014: $577,968Expenses 2014: $398,342Net Income 2014: $179,6262014Revenue 2015: $349,165Expenses 2015: $361,949Net Income 2015: -$12,7842015Revenue 2016: $341,024Expenses 2016: $365,907Net Income 2016: -$24,8832016Revenue 2017: $318,803Expenses 2017: $361,808Net Income 2017: -$43,0052017Revenue 2018: $354,584Expenses 2018: $351,550Net Income 2018: $3,0342018Revenue 2019: $325,878Expenses 2019: $348,113Net Income 2019: -$22,2352019Revenue 2020: $335,379Expenses 2020: $306,399Net Income 2020: $28,9802020Revenue 2021: $337,155Expenses 2021: $318,551Net Income 2021: $18,6042021Revenue 2022: $369,067Expenses 2022: $332,095Net Income 2022: $36,9722022Revenue 2023: $446,858Expenses 2023: $366,997Net Income 2023: $79,8612023Revenue 2024: $452,246Expenses 2024: $419,090Net Income 2024: $33,1562024

Highlighted filing

2021

Revenue$337,155
Expenses$318,551
Net Income$18,604
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Jun 24, 2022
Return Version
2021v4.0
Gross Receipts
$384,726
Mission and Program Overview

Mission

The upper peninsula children's museum's mission is to empower youth and families to explore, create, and learn together through inclusive, child- designed exhibits that foster community connection and discovery.

The upper peninsula children's museum's mission is to engage youth and families to discover through interactive exhibits and learning opportunities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$402,236$392,183▼ $10,053
Cash and Non-Interest-Bearing Accounts$78,639$121,595▲ $42,956
Prepaid Expenses and Deferred Charges$2,926$3,017▲ $91
Total Assets$522,162$526,095▲ $3,933
Other Assets Total$38,361$9,300▼ $29,061
Liabilities
Mortgage Notes Payable Secured by Investment Property$108,926$98,656▼ $10,270
Accounts Payable and Accrued Expenses$12,632$8,231▼ $4,401
Total Liabilities$121,558$106,887▼ $14,671
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$382,765$406,099▲ $23,334
Net Assets With Donor Restrictions$17,839$13,109▼ $4,730
Total Net Assets Fund Balance$400,604$419,208▲ $18,604
Total Liabilities and Net Assets / Fund Balance$522,162$526,095▲ $3,933

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$331,512$980,929$1,312,441
Other Land Buildings$52,394$132,144$184,538
Equipment$8,277$37,235$45,512
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Nheena Weyer IttnerExecutive DiFT$46,315$46,315

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$202,521
Program Service Revenue
$91,877
Investment Income
$0
Other Revenue
$42,757
All Other Contributions
$102,105
Change in Net Assets
$18,604
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$221,835
Other Expenses$96,716
Total Fundraising Expense$22,168
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$120,357$23,002$15,319$158,678
Current Officers, Directors, Trustees, and Key Employees$17,144$24,578$4,593$46,315
Depreciation Depletion$17,334$1,089-$18,423
Payroll Taxes$11,013$4,281$1,548$16,842
Fees for Services Accounting$650$10,600-$11,250
Insurance$10,344$650-$10,994
Fees for Services Other$4,920-$428$5,348
Office Expenses$1,934$1,829-$3,763
Interest$3,383$212-$3,595
All Other Expenses$3,157$100$280$3,537
Other Expenses$2,160$415-$2,160
Advertising$1,120--$1,120
Conferences and Meetings-$283-$283
Total Functional Expenses$228,045$68,338$22,168$318,551
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$7,880
Fundraising Direct Expenses$698
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
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, Page 6, Part VI, Line 11B

This form 990 will be reviewed by the board president and treasurer prior to sending. The form 990 is presented to the full board for approval.

Form 990, Page 6, Part VI, Line 12C

The board collects and reviews each board member's conflict of interest statement every january.

Form 990, Page 6, Part VI, Line 19

Governing documents, conflict of interest policy, and financial statements are available upon request

Filing and Contact Details

Filer

Filer Name
UPPER PENINSULA CHILDREN'S MUSEUM
EIN
38-2971950
Phone
9062263911
Address
123 WEST BARAGA AVENUE, MARQUETTE, MI 49855

Signing Officer

Name
Nheena Weyer Ittner
Title
Executive Director
Phone
9062263911
Signed
2022-06-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nheena Weyer Ittner
Formed
1990
Legal Domicile
Mi
Voting Board Members
13
Independent Board Members
13
Employees
21
Volunteers
124

Preparer

Firm
Anderson Tackman & Company Plc
Address
102 W WASHINGTON ST SUITE 109, MARQUETTE, MI 49855
Preparer
Lindsey C Besonen CPA
Phone
9062251166
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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01829
IRS990/OfficeExpensesGrp/ProgramServicesAmt01934
IRS990/OfficeExpensesGrp/TotalAmt03763
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherExpensesGrp/Desc0UTILITIES
IRS990/OtherExpensesGrp/Desc1SUPPLIES
IRS990/OtherExpensesGrp/Desc2BANK/CREDIT CARDS FEES
IRS990/OtherExpensesGrp/Desc3PARKING
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01299
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1415
IRS990/OtherExpensesGrp/ProgramServicesAmt020681
IRS990/OtherExpensesGrp/ProgramServicesAmt110037
IRS990/OtherExpensesGrp/ProgramServicesAmt23811
IRS990/OtherExpensesGrp/ProgramServicesAmt32160
IRS990/OtherExpensesGrp/TotalAmt021980
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IRS990/OtherExpensesGrp/TotalAmt24226
IRS990/OtherExpensesGrp/TotalAmt32160
IRS990/OtherRevenueMiscGrp/Desc0REIMB/COPIES
IRS990/OtherRevenueMiscGrp/Desc1OTHER REVENUES
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt03994
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt11837
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03994
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt11837
IRS990/OtherRevenueTotalAmt05831
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt015319
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt023002
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0120357
IRS990/OtherSalariesAndWagesGrp/TotalAmt0158678
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01548
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04281
IRS990/PayrollTaxesGrp/ProgramServicesAmt011013
IRS990/PayrollTaxesGrp/TotalAmt016842
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02926
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03017
IRS990/PrincipalOfficerNm0NHEENA WEYER ITTNER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0MUSEUM ADMISSIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt091877
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt091877
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0237364
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt095431
IRS990/PYOtherRevenueAmt048533
IRS990/PYProgramServiceRevenueAmt049482
IRS990/PYRevenuesLessExpensesAmt028980
IRS990/PYSalariesCompEmpBnftPaidAmt0210968
IRS990/PYTotalExpensesAmt0306399
IRS990/PYTotalRevenueAmt0335379
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt018604
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt029473
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt091877
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 336,475
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0202521
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0237364
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0110282
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0104333
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt093632
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0748132
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt091877
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt049482
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0158943
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0155800
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0163817
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0619919
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt029744
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt029744
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt05831
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt055125
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt056653
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt0157512
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt061354
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0336475
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.78880
IRS990ScheduleA/PublicSupportPY509Pct00.76440
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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0286846
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0260133
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0257449
IRS990ScheduleA/Total509Grp/TotalAmt01368051
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0329973
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0341971
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0325878
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0417645
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0318803
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01734270
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0331512
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0980929
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01312441
IRS990ScheduleD/EquipmentGrp/BookValueAmt08277
IRS990ScheduleD/EquipmentGrp/DepreciationAmt037235
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt045512
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt052394
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0132144
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0184538
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0392183
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THIS FORM 990 WILL BE REVIEWED BY THE BOARD PRESIDENT AND TREASURER PRIOR TO SENDING. THE FORM 990 IS PRESENTED TO THE FULL BOARD FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD COLLECTS AND REVIEWS EACH BOARD MEMBER'S CONFLICT OF INTEREST STATEMENT EVERY JANUARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.57$0.88$5.69$4.52$4.19$0.33
2023Detailed filing. Detailed filing data is available for this year.$6.33$0.97$5.36$4.47$3.67$0.80
2022Detailed filing. Detailed filing data is available for this year.$5.56$1.00$4.56$3.69$3.32$0.37
2021Detailed filing. Detailed filing data is available for this year.$5.26$1.07$4.19$3.37$3.19$0.19
2020Detailed filing. Detailed filing data is available for this year.$5.22$1.22$4.01$3.35$3.06$0.29
2019Detailed filing. Detailed filing data is available for this year.$5.00$1.28$3.72$3.26$3.48$0.22
2018Detailed filing. Detailed filing data is available for this year.$5.27$1.34$3.94$3.55$3.52$0.03
2017Detailed filing. Detailed filing data is available for this year.$5.38$1.47$3.91$3.19$3.62$0.43
2016Detailed filing. Detailed filing data is available for this year.$5.85$1.51$4.34$3.41$3.66$0.25
2015Detailed filing. Detailed filing data is available for this year.$6.30$1.72$4.59$3.49$3.62$0.13
2014Detailed filing. Detailed filing data is available for this year.$6.11$1.40$4.71$5.78$3.98$1.80
2013Detailed filing. Detailed filing data is available for this year.$4.05$1.13$2.92$3.64$3.71$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.37$1.37$2.99$3.84
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.63$1.75$2.88$3.66
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.10$2.20$2.90$3.86