Civic Intelligence

Leslie Science and Nature Center

EIN 38-3497426 • 501(c)3 • Ann Arbor, MI

Profile

Leslie science and nature center creates moments of discovery that inspire curiosity, exploration, and respect for stem and the natural world. Together with the ann arbor hands-on museum, we envision a world where curiosity today leads to more purposeful lives tomorrow.

1831 Traver RoadAnn Arbor, MI 48103

www.lesliesnc.org

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2021

Liabilities / Revenue

61st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

41st percentile

-1.7%

Higher net margin than 41% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

9th percentile

-100%

Faster asset growth than 9% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

78th percentile

29%

Faster revenue growth than 78% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Down

$0

Down $913,057 (-100%) from 2020

Liabilities

Down

$0

Down $888,377 (-100%) from 2020

Net Assets

Down

$0

Down $24,680 (-100%) from 2020

Revenue

Up

$424,027

Up $95,725 (+29%) from 2020

Expenses

Down

$431,319

Down $232,789 (-35%) from 2020

Net Income

Up

-$7,292

Up $328,514 (+98%) from 2020

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $718,354Liabilities 2011: $41,695Net Assets 2011: $676,6592011Assets 2012: $641,114Liabilities 2012: $36,866Net Assets 2012: $604,2482012Assets 2013: $539,265Liabilities 2013: $50,708Net Assets 2013: $488,5572013Assets 2014: $525,968Liabilities 2014: $51,373Net Assets 2014: $474,5952014Assets 2015: $515,854Liabilities 2015: $28,429Net Assets 2015: $487,4252015Assets 2016: $446,029Liabilities 2016: $30,641Net Assets 2016: $415,3882016Assets 2017: $495,506Liabilities 2017: $177,115Net Assets 2017: $318,3912017Assets 2018: $772,131Liabilities 2018: $235,218Net Assets 2018: $536,9132018Assets 2019: $768,304Liabilities 2019: $407,818Net Assets 2019: $360,4862019Assets 2020: $913,057Liabilities 2020: $888,377Net Assets 2020: $24,6802020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021

Highlighted filing

2021

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $566,942Expenses 2011: $530,306Net Income 2011: $36,6362011Expenses 2012: $636,2152012Revenue 2013: $483,561Expenses 2013: $599,253Net Income 2013: -$115,6922013Revenue 2014: $627,731Expenses 2014: $641,693Net Income 2014: -$13,9622014Revenue 2015: $647,424Expenses 2015: $654,787Net Income 2015: -$7,3632015Revenue 2016: $593,314Expenses 2016: $676,632Net Income 2016: -$83,3182016Revenue 2017: $638,931Expenses 2017: $735,928Net Income 2017: -$96,9972017Revenue 2018: $1,069,069Expenses 2018: $850,547Net Income 2018: $218,5222018Revenue 2019: $786,657Expenses 2019: $963,084Net Income 2019: -$176,4272019Revenue 2020: $328,302Expenses 2020: $664,108Net Income 2020: -$335,8062020Revenue 2021: $424,027Expenses 2021: $431,319Net Income 2021: -$7,2922021

Highlighted filing

2021

Revenue$424,027
Expenses$431,319
Net Income-$7,292

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2020 to Aug 31, 2021
Signed
Jul 6, 2022
Return Version
2020v4.0
Gross Receipts
$426,585
Mission and Program Overview

Mission

Leslie science and nature center creates moments of discovery that inspire curiosity, exploration, and respect for stem and the natural world. Together with the ann arbor hands-on museum, we envision a world where curiosity today leads to more purposeful lives tomorrow.

Leslie science and nature center educates and inspires children and adults to discover, understand, and respect their natural environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$734,079--
Land, Buildings, and Equipment, Net$80,346--
Accounts Receivable$54,117--
Pledges and Grants Receivable$40,718--
Inventories for Sale or Use$2,558--
Prepaid Expenses and Deferred Charges$1,139--
Cash and Non-Interest-Bearing Accounts$100--
Total Assets$913,057$0▼ $913,057
Liabilities
Accounts Payable and Accrued Expenses$888,172--
Deferred Revenue$205--
Total Liabilities$888,377$0▼ $888,377
Net Assets / Fund Balance
Net Assets With Donor Restrictions$334,870--
Net Assets Without Donor Restrictions$-310,190--
Total Net Assets Fund Balance$24,680$0▼ $24,680
Total Liabilities and Net Assets / Fund Balance$913,057$0▼ $913,057
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Susan WesthoffExecutive DiFT$82,644$82,644

Board Members and Trustees

NameTitle
Megan TorranceTrustee
Tom MckarnsTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$331,830
Program Service Revenue
$94,451
Investment Income
$304
Other Revenue
$-2,558
All Other Contributions
$331,830
Change in Net Assets
$-7,292
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$431,319
Total Fundraising Expense$59,526
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$24,482$2,451$272$27,205
Insurance$5,433$7,238-$12,671
Fees for Services Accounting-$11,050-$11,050
Depreciation Depletion$9,697$542$60$10,299
Information Technology$6,840$684$76$7,600
Fees for Services Other$5,436-$273$5,709
Other Expenses$2,696$124$1,854$4,674
Office Expenses$2,194$290$640$3,124
Travel$439$12$5$456
Conferences and Meetings-$42$404$446
Advertising--$342$342
Total Functional Expenses$304,107$67,686$59,526$431,319
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
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

A draft form 990 is provided by the preparer to management for their review, comment, and approval. After any changes are made, the form is filed with the irs.

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

All key employees and board trustees are required to sign a conflict of interest policy annually.

Form 990, Page 6, Part VI, Line 15A

The executive director is reviewed by a committee of the board of trustees including a formal written evaluation. Any compensation change is commesurate with performance compared to data from local non-profits to stay competitive and appropriate.

Form 990, Page 6, Part VI, Line 15B

The association for nature center administrators and the michigan non- profit association have provided comparative salaries used in determining appropriate salaries and benefits. All employees receive a written evaluation and review of their performance before any salary adjustment.

Form 990, Page 6, Part VI, Line 19

Upon request to the organization

Filing and Contact Details

Filer

Filer Name
Leslie Science and Nature Center
EIN
38-3497426
Phone
7349971075
Address
1831 TRAVER ROAD, ANN ARBOR, MI 48103

Signing Officer

Name
Susan Westhoff
Title
Executive Director
Phone
7349971075
Signed
2022-07-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susan Westhoff
Formed
1999
Legal Domicile
Mi
Voting Board Members
3
Independent Board Members
3
Employees
0

Preparer

Firm
Willis & Jurasek Pc Cpas
Address
4100 SPRING ARBOR ROAD, JACKSON, MI 49201-9306
Preparer
Christine E Kratzer CPA
Phone
5177888660
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Leslie science and nature center creates moments of discovery that inspire curiosity, exploration, and respect for stem and the natural world. Together with the ann arbor hands-on museum, we envision a world where curiosity today leads to more purposeful lives tomorrow.

Form 990, Page 2, Part III, Line 4D

General programs: the mission of lsnc is to educate and inspire children and adults to discover, understand, and respect their natural environment. Lsnc does this through maintaining their grounds, trails, critter house, and raptor enclosures which are available for the public to visit and enjoy.

Form 990, Part XI, Line 9

In-kind rent 0 transfer of assets to aahom -17,388 total -17,388

Financial Statement Notes

Schedule D, Page 3, Part X

Professional standards require an analysis of uncertain tax positions for the purpose of determining whether benefits associated with those positions may be recognized for financial statement purposes. Based on the analysis, the organizations have determined that thye have no material uncertain tax positions for which the beneifts may not be recognized nor for which disclosure is required.

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IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt0212170
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PROFESSIONAL STANDARDS REQUIRE AN ANALYSIS OF UNCERTAIN TAX POSITIONS FOR THE PURPOSE OF DETERMINING WHETHER BENEFITS ASSOCIATED WITH THOSE POSITIONS MAY BE RECOGNIZED FOR FINANCIAL STATEMENT PURPOSES. BASED ON THE ANALYSIS, THE ORGANIZATIONS HAVE DETERMINED THAT THYE HAVE NO MATERIAL UNCERTAIN TAX POSITIONS FOR WHICH THE BENEIFTS MAY NOT BE RECOGNIZED NOR FOR WHICH DISCLOSURE IS REQUIRED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0NET ASSETS
IRS990ScheduleN/DispositionOfAssetsDetail/BusinessName/BusinessNameLine1Txt0ANN ARBOR HANDS-ON MUSEUM
IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt02021-08-31
IRS990ScheduleN/DispositionOfAssetsDetail/EIN0382236345
IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt017388
IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt0501(C)3
IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt0VALUATION
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine1Txt0220 EAST ANN STREET
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/CityNm0ANN ARBOR
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IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0SUSAN WESTHOFF, CURRENT BOARD MEMBER OF THE ORGANIZATION, WILL CONTINUE AS AN EMPLOYEE OF ANN ARBOR HANDS-ON MUSEUM AS SHE HAS BEEN FOR SEVERAL YEARS.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE N, PART II, PAGE 2, LINE 2E
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LESLIE SCIENCE AND NATURE CENTER CREATES MOMENTS OF DISCOVERY THAT INSPIRE CURIOSITY, EXPLORATION, AND RESPECT FOR STEM AND THE NATURAL WORLD. TOGETHER WITH THE ANN ARBOR HANDS-ON MUSEUM, WE ENVISION A WORLD WHERE CURIOSITY TODAY LEADS TO MORE PURPOSEFUL LIVES TOMORROW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GENERAL PROGRAMS: THE MISSION OF LSNC IS TO EDUCATE AND INSPIRE CHILDREN AND ADULTS TO DISCOVER, UNDERSTAND, AND RESPECT THEIR NATURAL ENVIRONMENT. LSNC DOES THIS THROUGH MAINTAINING THEIR GROUNDS, TRAILS, CRITTER HOUSE, AND RAPTOR ENCLOSURES WHICH ARE AVAILABLE FOR THE PUBLIC TO VISIT AND ENJOY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A DRAFT FORM 990 IS PROVIDED BY THE PREPARER TO MANAGEMENT FOR THEIR REVIEW, COMMENT, AND APPROVAL. AFTER ANY CHANGES ARE MADE, THE FORM IS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL KEY EMPLOYEES AND BOARD TRUSTEES ARE REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE EXECUTIVE DIRECTOR IS REVIEWED BY A COMMITTEE OF THE BOARD OF TRUSTEES INCLUDING A FORMAL WRITTEN EVALUATION. ANY COMPENSATION CHANGE IS COMMESURATE WITH PERFORMANCE COMPARED TO DATA FROM LOCAL NON-PROFITS TO STAY COMPETITIVE AND APPROPRIATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ASSOCIATION FOR NATURE CENTER ADMINISTRATORS AND THE MICHIGAN NON- PROFIT ASSOCIATION HAVE PROVIDED COMPARATIVE SALARIES USED IN DETERMINING APPROPRIATE SALARIES AND BENEFITS. ALL EMPLOYEES RECEIVE A WRITTEN EVALUATION AND REVIEW OF THEIR PERFORMANCE BEFORE ANY SALARY ADJUSTMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6UPON REQUEST TO THE ORGANIZATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7IN-KIND RENT 0 TRANSFER OF ASSETS TO AAHOM -17,388 TOTAL -17,388
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
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IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt124895
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IRS990/USAddress/CityNm0ANN ARBOR
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