Civic Intelligence

Above and Beyond Corporation

EIN 39-1739087 • 501(c)3 • Sheboygan, WI

Profile

Above & beyond children's museum is a safe and special place for all children and their caring adults where play and education connect through exploration and discovery.

902 N 8th StreetSheboygan, WI 53081

www.abkids.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.13x

Higher debt load relative to assets than 60% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

73rd percentile

0.31x

Higher debt load relative to revenue than 73% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

72nd percentile

19%

Higher net margin than 72% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

59th percentile

7.1%

Faster asset growth than 59% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

78th percentile

32%

Faster revenue growth than 78% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,895,768

Up $125,842 (+7.1%) from 2023

Liabilities

Down

$248,858

Down $31,205 (-11%) from 2023

Net Assets

Up

$1,646,910

Up $157,047 (+11%) from 2023

Revenue

Up

$808,701

Up $197,601 (+32%) from 2023

Expenses

Up

$655,786

Up $70,260 (+12%) from 2023

Net Income

Up

$152,915

Up $127,341 (+498%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,748,702Liabilities 2010: $495,091Net Assets 2010: $1,253,6112010Assets 2011: $1,718,470Liabilities 2011: $472,045Net Assets 2011: $1,246,4252011Assets 2012: $1,821,848Liabilities 2012: $479,846Net Assets 2012: $1,342,0022012Assets 2013: $1,819,664Liabilities 2013: $468,088Net Assets 2013: $1,351,5762013Assets 2014: $1,756,922Liabilities 2014: $445,574Net Assets 2014: $1,311,3482014Assets 2015: $1,881,956Liabilities 2015: $298,359Net Assets 2015: $1,583,5972015Assets 2016: $1,864,679Liabilities 2016: $303,137Net Assets 2016: $1,561,5422016Assets 2017: $1,870,003Liabilities 2017: $272,592Net Assets 2017: $1,597,4112017Assets 2018: $1,084,023Liabilities 2018: $256,853Net Assets 2018: $827,1702018Assets 2019: $1,089,925Liabilities 2019: $240,138Net Assets 2019: $849,7872019Assets 2020: $1,049,900Liabilities 2020: $227,166Net Assets 2020: $822,7342020Assets 2021: $1,409,849Liabilities 2021: $226,264Net Assets 2021: $1,183,5852021Assets 2022: $1,774,787Liabilities 2022: $317,377Net Assets 2022: $1,457,4102022Assets 2023: $1,769,926Liabilities 2023: $280,063Net Assets 2023: $1,489,8632023Assets 2024: $1,895,768Liabilities 2024: $248,858Net Assets 2024: $1,646,9102024

Highlighted filing

2024

Assets$1,895,768
Liabilities$248,858
Net Assets$1,646,910

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $207,1612010Revenue 2011: $185,868Expenses 2011: $202,478Net Income 2011: -$16,6102011Expenses 2012: $252,6022012Revenue 2013: $253,862Expenses 2013: $244,288Net Income 2013: $9,5742013Revenue 2014: $226,753Expenses 2014: $266,981Net Income 2014: -$40,2282014Revenue 2015: $554,232Expenses 2015: $281,983Net Income 2015: $272,2492015Revenue 2016: $256,298Expenses 2016: $278,353Net Income 2016: -$22,0552016Revenue 2017: $345,802Expenses 2017: $309,929Net Income 2017: $35,8732017Revenue 2018: $394,422Expenses 2018: $357,417Net Income 2018: $37,0052018Revenue 2019: $459,905Expenses 2019: $437,288Net Income 2019: $22,6172019Revenue 2020: $268,782Expenses 2020: $295,835Net Income 2020: -$27,0532020Revenue 2021: $643,527Expenses 2021: $296,976Net Income 2021: $346,5512021Revenue 2022: $645,539Expenses 2022: $433,052Net Income 2022: $212,4872022Revenue 2023: $611,100Expenses 2023: $585,526Net Income 2023: $25,5742023Revenue 2024: $808,701Expenses 2024: $655,786Net Income 2024: $152,9152024

Highlighted filing

2024

Revenue$808,701
Expenses$655,786
Net Income$152,915

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.90$0.25$1.65$0.81$0.66$0.15
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.77$0.28$1.49$0.61$0.59$0.03
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.77$0.32$1.46$0.65$0.43$0.21
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.41$0.23$1.18$0.64$0.30$0.35
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.05$0.23$0.82$0.27$0.30$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.09$0.24$0.85$0.46$0.44$0.02
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.08$0.26$0.83$0.39$0.36$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.87$0.27$1.60$0.35$0.31$0.04
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.86$0.30$1.56$0.26$0.28$0.02
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.88$0.30$1.58$0.55$0.28$0.27
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.76$0.45$1.31$0.23$0.27$0.04
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.82$0.47$1.35$0.25$0.24$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.82$0.48$1.34$0.25
2011Summary only. Only limited summary data is available for this year.$1.72$0.47$1.25$0.19$0.20$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.75$0.50$1.25$0.21
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 6, 2025
Return Version
2024v5.0
Gross Receipts
$853,055
Mission and Program Overview

Mission

Center that provides exploration and education for children and their families.

Above & beyond children's museum (abcm) fosters exploration, imagination, and joy through immersive, play-based learning for all children and families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,365,906$1,407,274▲ $41,368
Savings and Temporary Cash Investments$252,089$280,853▲ $28,764
Cash and Non-Interest-Bearing Accounts$81,630$176,931▲ $95,301
Accounts Receivable$250$10,564▲ $10,314
Prepaid Expenses and Deferred Charges-$6,970-
Pledges and Grants Receivable$27,500$3,000▼ $24,500
Investments in Publicly Traded Securities$32,283$2,422▼ $29,861
Total Assets$1,769,926$1,895,768▲ $125,842
Other Assets Total$10,268$7,754▼ $2,514
Liabilities
Mortgage Notes Payable Secured by Investment Property$166,450$149,143▼ $17,307
Accounts Payable and Accrued Expenses$101,910$72,003▼ $29,907
Deferred Revenue$1,263$19,683▲ $18,420
Other Liabilities$10,440$8,029▼ $2,411
Total Liabilities$280,063$248,858▼ $31,205
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,315,422$1,500,837▲ $185,415
Net Assets With Donor Restrictions$174,441$146,073▼ $28,368
Total Net Assets Fund Balance$1,489,863$1,646,910▲ $157,047
Total Liabilities and Net Assets / Fund Balance$1,769,926$1,895,768▲ $125,842

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$813,084$557,669$1,370,753
Other Land Buildings$541,713$226,431$768,144
Equipment$30,477$9,118$39,595
Land$22,000-$22,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Catherine TinkerExec. Director aFT$53,365$53,365
Jaqueline ErdmanExec. Director TFT$12,654$12,654

Board Members and Trustees

NameTitle
Tim SaegerPresident
BRIAN O'LAUGHLINBoard Member
Chris KennedyBoard Member
Dana KrepskyBoard Member
Herb HumkeBoard Member
Kathryn DinolfoBoard Member
Kathryn LilyBoard Member
Kim LapointBoard Member
Michael TietjenBoard Member
Stacy GantnerBoard Member
Todd WagnerBoard Member
Zach PethanBoard Member
Anne BlankeSecretary
Kathleen EatonTreasurer
Carrie GreenVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$592,117
Program Service Revenue
$196,982
Investment Income
$1,018
Other Revenue
$18,584
All Other Contributions
$554,763
Change in Net Assets
$152,915

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Securities Publicly Traded590$50,217
Other Non Cash Contri Table2$16,000
Other Non Cash Contri Table1$5,000
Other Non Cash Contri Table1$2,448
Total Noncash Contributions594$73,665

Audited Revenue Reconciliation

Revenue per Audited Statements
$808,701
Revenue Not Reported on Form 990
$44,116
Total Revenue per Audited Statements
$852,817
Total Revenue per Form 990
$808,701
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$328,815
Other Expenses$326,971
Total Fundraising Expense$28,779
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$163,978$52,639$6,663$223,280
Depreciation Depletion$86,030--$86,030
Occupancy$80,714$4,205-$84,919
Current Officers, Directors, Trustees, and Key Employees$16,504$33,010$16,505$66,019
Office Expenses$6,236$24,223$466$30,925
Payroll Taxes$22,947$2,803$1,109$26,859
Advertising$11,004-$3,668$14,672
Other Employee Benefits-$12,657-$12,657
Interest$10,626$559-$11,185
Insurance$10,277$541-$10,818
Fees for Services Accounting-$9,075-$9,075
Fees for Services Other-$3,815-$3,815
Other Expenses$2,302$399$368$3,069
Total Functional Expenses$482,849$144,158$28,779$655,786

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$695,770
Expenses per Audited Statements$655,786
Total Expenses per Form 990$655,786
Expenses Not Reported on Form 990$39,984
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$53,316
Fundraising Direct Expenses$38,562
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Tastefully Chil$63,096$53,316$14,834$38,482
Total Events$63,096$53,316$21,905$31,411
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Finance Lease Liability$8,029
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, Page 6, Part VI, Line 11B

Form 990 is sent to all board members prior to filing. It is reviewed and signed by the board president.

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

Board members are required to sign the conflict of interest policy annually.

Form 990, Page 6, Part VI, Line 19

The financial statements, governing documents and conflict of interest policy are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Above & Beyond Corporation
EIN
39-1739087
Phone
9204584263
Address
902 N 8TH STREET, SHEBOYGAN, WI 53081

Signing Officer

Name
BRIAN O'LAUGHLIN
Title
Board Member
Phone
9204584263
Signed
2025-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
BRIAN O'LAUGHLIN
Formed
1993
Legal Domicile
Wi
Voting Board Members
15
Independent Board Members
15
Employees
23
Volunteers
100

Preparer

Firm
Huberty & Associates Sc
Address
825 S TAYLOR DR, SHEBOYGAN, WI 53081
Preparer
Karin G Harms CPA
Phone
9204522255
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 2

During 2024, above & beyond children's museum (abcm) expanded its early childhood and family engagement programs to meet growing community demand for accessible, play-based learning opportunities that promote social- emotional wellness and family connection. Building on its "play is healing" framework, abcm introduced new initiatives including the early childhood music programming and collab club, a partnership with the boys & girls club of sheboygan county providing after-school enrichment through hands-on stem and arts-based play. Collectively, these efforts served more than 5,000 children and caregivers across sheboygan county.

Form 990, Page 2, Part III, Line 3

During 2024, above & beyond children's museum underwent a comprehensive rebranding and mission update to better reflect its commitment to inclusive, community-centered, and play-based learning. The organization refined its guiding statement to emphasize fostering exploration, imagination, and joy through immersive play, and realigned program priorities under new strategic initiatives focused on access, inclusion, and family engagement. As part of this transition, abcm restructured and expanded existing programming to strengthen impact, improve alignment with community needs, and support long-term sustainability. These updates built on the museum's foundational work in early childhood education and family wellness while positioning it for continued growth and partnership across sheboygan county and beyond.

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

Education & community programs - abcm delivers year-round, play-based education for early learners and school-age children through toddler time, play labs, immersive storytime, camps, field trips, outreach, and "play is healing" activities that build social-emotional skills. In 2024, programs served 5,000+ young explorers, welcomed 1,077 field-trip learners, and engaged 80+ families in "make music with me,- and created connections to thousands of families through our community outreach programming exhibits, access, and museum operations abcm designs, maintains, and operates hands-on exhibits and inclusive play spaces that anchor learning through discovery. 2024 brought new/expanded exhibits-sunshine pinscreen, pegboard play, tree house, wonder workshop, and rhythms & rainbows-and sustained community access including 55,439 on- site visitors and 10,000+ users of the outdoor purple octopus playground. This work also includes facility upkeep and capital improvements that keep the museum safe, welcoming, and educational. Access & inclusion initiatives (museums for all; community collaborations) - program expense: included in program and exhibit totals to reduce cost barriers and broaden reach, abcm participates in museums for all, offering reduced admission for families with ebt/wic/medicaid; ~35% of members qualify. Abcm also coordinated 100+ collaborations with schools, libraries, health and family-service agencies, and community groups to extend access, mental-health supports, literacy, and cultural learning. In partnership with boys and girls club of sheboygan county, abcm's collab club served over 300 kids across 10 sites in 2024.

Financial Statement Notes

Schedule D, Page 3, Part X

The organization is tax-exempt under section 501(c)(3) of the internal revenue code. The tax-exempt status is based upon the stated purpose of the operations and supporting evidence presented to the internal revenue service with the application for tax-exempt status. Such status is subject to re-evaluation should there be changes in operation, character, or purpose of the organization. Additionally, income from certain activities not directly related to the organizations tax-exempt purpose is subject to taxation as unrelated business income. The organization has evaluated tax positions taken for filing with the internal revenue service and all state jurisdictions where it operates. The organization believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on the organizations financial condition, results of operations or cash flows. Accordingly, the organization has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at december 31, 2024. All years not closed by statute of limitations remain open for examination.

Schedule D, Page 4, Part XI, Line 2D

Fundraising expenses 38,562 gift shop expenses 1,422

Schedule D, Page 4, Part XII, Line 2D

Fundraising expenses 38,562 gift shop expneses 1,422

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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/Desc0EDUCATION & COMMUNITY PROGRAMS - ABCM DELIVERS YEAR-ROUND, PLAY-BASED EDUCATION FOR EARLY LEARNERS AND SCHOOL-AGE CHILDREN THROUGH TODDLER TIME, PLAY LABS, IMMERSIVE STORYTIME, CAMPS, FIELD TRIPS, OUTREACH, AND "PLAY IS HEALING" ACTIVITIES THAT BUILD SOCIAL-EMOTIONAL SKILLS. IN 2024, PROGRAMS SERVED 5,000+ YOUNG EXPLORERS, WELCOMED 1,077 FIELD-TRIP LEARNERS, AND ENGAGED 80+ FAMILIES IN "MAKE MUSIC WITH ME,- AND CREATED CONNECTIONS TO THOUSANDS OF FAMILIES THROUGH OUR COMMUNITY OUTREACH PROGRAMMING EXHIBITS, ACCESS, AND MUSEUM OPERATIONS ABCM DESIGNS, MAINTAINS, AND OPERATES HANDS-ON EXHIBITS AND INCLUSIVE PLAY SPACES THAT ANCHOR LEARNING THROUGH DISCOVERY. 2024 BROUGHT NEW/EXPANDED EXHIBITS-SUNSHINE PINSCREEN, PEGBOARD PLAY, TREE HOUSE, WONDER WORKSHOP, AND RHYTHMS & RAINBOWS-AND SUSTAINED COMMUNITY ACCESS INCLUDING 55,439 ON- SITE VISITORS AND 10,000+ USERS OF THE OUTDOOR PURPLE OCTOPUS PLAYGROUND. THIS WORK ALSO INCLUDES FACILITY UPKEEP AND CAPITAL IMPROVEMENTS THAT KEEP THE MUSEUM SAFE, WELCOMING, AND EDUCATIONAL. ACCESS & INCLUSION INITIATIVES (MUSEUMS FOR ALL; COMMUNITY COLLABORATIONS) - PROGRAM EXPENSE: INCLUDED IN PROGRAM AND EXHIBIT TOTALS TO REDUCE COST BARRIERS AND BROADEN REACH, ABCM PARTICIPATES IN MUSEUMS FOR ALL, OFFERING REDUCED ADMISSION FOR FAMILIES WITH EBT/WIC/MEDICAID; ~35% OF MEMBERS QUALIFY. ABCM ALSO COORDINATED 100+ COLLABORATIONS WITH SCHOOLS, LIBRARIES, HEALTH AND FAMILY-SERVICE AGENCIES, AND COMMUNITY GROUPS TO EXTEND ACCESS, MENTAL-HEALTH SUPPORTS, LITERACY, AND CULTURAL LEARNING. IN PARTNERSHIP WITH BOYS AND GIRLS CLUB OF SHEBOYGAN COUNTY, ABCM'S COLLAB CLUB SERVED OVER 300 KIDS ACROSS 10 SITES IN 2024.
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