Civic Intelligence

Delaware Museum of Nature and Science Inc

EIN 51-0083535 • 501(c)3 • Wilmington, DE

View Organization Page

Profile

The museum is an educational corporation formed to ignite a life-long passion for exploring, discovering, and valuing nature and science.

PO Box 3937Wilmington, DE 19807-0937

www.delmns.org

Siviq Scores

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

Liabilities / Assets

14th percentile

0.01x

Higher debt load relative to assets than 14% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

30th percentile

0.13x

Higher debt load relative to revenue than 30% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

5th percentile

-52%

Higher net margin than 5% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

19th percentile

$141,106

Higher top officer pay than 19% of similar nonprofits.

Top officer pay equals 5.5% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

23rd percentile

-1.9%

Faster asset growth than 23% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

15th percentile

-13%

Faster revenue growth than 15% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets14th percentile

Assets

Down

$29,587,265

Down $569,688 (-1.9%) from 2023

Liabilities

Up

$335,366

Up $61,818 (+23%) from 2023

Net Assets

Down

$29,251,899

Down $631,506 (-2.1%) from 2023

Operations
Liabilities / Revenue30th percentileNet Margin5th percentile

Revenue

Down

$2,569,200

Down $398,113 (-13%) from 2023

Expenses

Up

$3,905,710

Up $221,394 (+6.0%) from 2023

Net Income

Down

-$1,336,510

Down $619,507 (-86%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth23rd percentile

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

$40M$30M$20M$10M$0Assets 2011: $23,784,443Liabilities 2011: $99,361Net Assets 2011: $23,685,0822011Assets 2012: $23,870,960Liabilities 2012: $126,092Net Assets 2012: $23,744,8682012Assets 2013: $25,091,965Liabilities 2013: $135,730Net Assets 2013: $24,956,2352013Assets 2014: $24,401,611Liabilities 2014: $102,327Net Assets 2014: $24,299,2842014Assets 2015: $22,975,394Liabilities 2015: $88,920Net Assets 2015: $22,886,4742015Assets 2016: $22,688,785Liabilities 2016: $141,699Net Assets 2016: $22,547,0862016Assets 2017: $25,309,443Liabilities 2017: $166,948Net Assets 2017: $25,142,4952017Assets 2018: $25,910,164Liabilities 2018: $232,318Net Assets 2018: $25,677,8462018Assets 2019: $28,592,150Liabilities 2019: $208,845Net Assets 2019: $28,383,3052019Assets 2020: $30,767,783Liabilities 2020: $390,722Net Assets 2020: $30,377,0612020Assets 2021: $34,238,280Liabilities 2021: $1,126,680Net Assets 2021: $33,111,6002021Assets 2022: $29,399,998Liabilities 2022: $229,879Net Assets 2022: $29,170,1192022Assets 2023: $30,156,953Liabilities 2023: $273,548Net Assets 2023: $29,883,4052023Assets 2024: $29,587,265Liabilities 2024: $335,366Net Assets 2024: $29,251,8992024

Highlighted filing

2024

Assets$29,587,265
Liabilities$335,366
Net Assets$29,251,899
Open 2024 Filing

Operations Trend

Revenue Growth15th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $2,181,4132011Expenses 2012: $2,143,9862012Revenue 2013: $1,995,618Expenses 2013: $2,140,995Net Income 2013: -$145,3772013Revenue 2014: $2,383,493Expenses 2014: $2,192,498Net Income 2014: $190,9952014Revenue 2015: $1,471,546Expenses 2015: $2,234,808Net Income 2015: -$763,2622015Revenue 2016: $1,848,563Expenses 2016: $2,422,235Net Income 2016: -$573,6722016Revenue 2017: $2,955,880Expenses 2017: $2,423,622Net Income 2017: $532,2582017Revenue 2018: $4,270,485Expenses 2018: $2,427,883Net Income 2018: $1,842,6022018Revenue 2019: $2,732,354Expenses 2019: $2,488,874Net Income 2019: $243,4802019Revenue 2020: $2,527,109Expenses 2020: $2,081,872Net Income 2020: $445,2372020Revenue 2021: $3,600,840Expenses 2021: $2,001,921Net Income 2021: $1,598,9192021Revenue 2022: $2,364,916Expenses 2022: $3,177,636Net Income 2022: -$812,7202022Revenue 2023: $2,967,313Expenses 2023: $3,684,316Net Income 2023: -$717,0032023Revenue 2024: $2,569,200Expenses 2024: $3,905,710Net Income 2024: -$1,336,5102024

Highlighted filing

2024

Revenue$2,569,200
Expenses$3,905,710
Net Income-$1,336,510
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$29,587,265
Liabilities
$335,366
Net assets
$29,251,899
Revenue
$2,569,200
Expenses
$3,905,710
Net income
-$1,336,510
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$29.6$0.34$29.3$2.57$3.91$1.34
2023Detailed filing. Detailed filing data is available for this year.$30.2$0.27$29.9$2.97$3.68$0.72
2022Detailed filing. Detailed filing data is available for this year.$29.4$0.23$29.2$2.36$3.18$0.81
2021Detailed filing. Detailed filing data is available for this year.$34.2$1.13$33.1$3.60$2.00$1.60
2020Detailed filing. Detailed filing data is available for this year.$30.8$0.39$30.4$2.53$2.08$0.45
2019Detailed filing. Detailed filing data is available for this year.$28.6$0.21$28.4$2.73$2.49$0.24
2018Detailed filing. Detailed filing data is available for this year.$25.9$0.23$25.7$4.27$2.43$1.84
2017Detailed filing. Detailed filing data is available for this year.$25.3$0.17$25.1$2.96$2.42$0.53
2016Detailed filing. Detailed filing data is available for this year.$22.7$0.14$22.5$1.85$2.42$0.57
2015Detailed filing. Detailed filing data is available for this year.$23.0$0.09$22.9$1.47$2.23$0.76
2014Detailed filing. Detailed filing data is available for this year.$24.4$0.10$24.3$2.38$2.19$0.19
2013Detailed filing. Detailed filing data is available for this year.$25.1$0.14$25.0$2.00$2.14$0.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.9$0.13$23.7$2.14
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.8$0.10$23.7$2.18
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 19, 2025
Return Version
2024v5.2
Gross Receipts
$3,621,051
Mission and Program Overview

Mission

The museum is an educational corporation formed for the purpose of encouraging and cultivating learning in the natural sciences and natural history.

Investigate nature & science, preserve & interpret collections, conduct scientific research

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$14,965,898$15,406,723▲ $440,825
Land, Buildings, and Equipment, Net$14,228,223$13,443,663▼ $784,560
Savings and Temporary Cash Investments$428,308$251,658▼ $176,650
Cash and Non-Interest-Bearing Accounts$214,253$225,474▲ $11,221
Prepaid Expenses and Deferred Charges$194,032$179,093▼ $14,939
Pledges and Grants Receivable$83,970$44,106▼ $39,864
Inventories for Sale or Use$34,268$35,438▲ $1,170
Accounts Receivable$8,001$1,110▼ $6,891
Total Assets$30,156,953$29,587,265▼ $569,688
Liabilities
Deferred Revenue$167,142$191,667▲ $24,525
Accounts Payable and Accrued Expenses$106,406$143,699▲ $37,293
Total Liabilities$273,548$335,366▲ $61,818
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$28,706,939$28,122,072▼ $584,867
Net Assets With Donor Restrictions$1,176,466$1,129,827▼ $46,639
Total Net Assets Fund Balance$29,883,405$29,251,899▼ $631,506
Total Liabilities and Net Assets / Fund Balance$30,156,953$29,587,265▼ $569,688

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,813,825$5,537,497$8,351,322
Other Land Buildings$5,023,762$1,160,003$6,183,765
Leasehold Improvements$4,227,241$1,125,818$5,353,059
Equipment$668,835$879,662$1,548,497
Land$710,000-$710,000
Other Securities$2,019,670--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$14,965,898$111,376▲ $1,425,944$1,096,495$15,406,723
2023$13,709,257$617,711▲ $1,796,285$1,157,355$14,965,898
2022$19,951,877-▼ $2,678,338$3,564,282$13,709,257
2021$19,073,773-▲ $1,781,880$903,776$19,951,877
2020$18,232,727-▲ $1,924,300$1,083,254$19,073,773
Compensation and Service Providers
Top Officer Pay19th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
William H SpruanceExec. Dir.,trustee LiaisonFT$131,132$9,974$141,106

Board Members and Trustees

NameTitle
Eda Montgomery PhdPresident
Richard F CairnsVice President
Alok PatelTrustee
David a Rusenko CPATrustee
Deirdre Doherty PhdTrustee
E Bradford Du Pont JrTrustee
Edward T NovakTrustee
Elyse RatsepTrustee
Fabrice Veron PhdTrustee
Ian R McconnelTrustee
Jennifer KmiecTrustee
Myoshi C AubainTrustee
Nicholas Brokaw PhdTrustee
Nina Burnaford EsqTrustee
Samuel I HylandTrustee
Timothy B WeymouthTrustee
John S LarsonSecretary
George B TrammellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$927,786
Program Service Revenue
$783,305
Investment Income
$709,637
Other Revenue
$148,472
All Other Contributions
$538,447
Change in Net Assets
$-1,336,510

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded7$27,874Fair Market Value (FMV) - Publicly Traded
Total Noncash Contributions7$27,874-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,569,200
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$983,421
Total Revenue per Audited Statements
$3,552,621
Total Revenue per Form 990
$2,569,200
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,957,743
Salaries, Compensation, and Employee Benefits$1,829,240
Total Fundraising Expense$207,535
Grants and Similar Amounts Paid$118,727
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,180,370$153,693$104,109$1,438,172
Depreciation Depletion$851,828$51,482$12,918$916,228
Occupancy$155,607$9,409$2,347$167,363
Current Officers, Directors, Trustees, and Key Employees$83,252$28,221$29,633$141,106
Fees for Services Other$79,325$32,629$12,315$124,269
Other Employee Benefits$101,518$12,171$5,446$119,135
Grants to Domestic Orgs$118,727--$118,727
Payroll Taxes$93,454$13,278$9,959$116,691
Information Technology$71,723$12,421$9,372$93,516
Advertising$68,656--$68,656
Office Expenses$52,356$7,011$8,261$67,628
Insurance$56,594$6,721$858$64,173
All Other Expenses$34,109$9,659$7,479$51,247
Travel$24,255$591$46$24,892
Fees for Services Accounting-$19,500-$19,500
Other Expenses$3,365$12,015$1,432$15,380
Pension Plan Contributions$11,376$1,547$1,213$14,136
Total Functional Expenses$3,231,475$466,700$207,535$3,905,710

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,184,127
Expenses per Audited Statements$3,905,710
Total Expenses per Form 990$3,905,710
Expenses Not Reported on Form 990$278,417
Expenses Not Reported on Financial Statements$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
University of MiamiCoral Gables, FL501(c)(3)Subrecipient of National Science Foundation Grant$29,545
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$147,363
Fundraising Direct Expenses$26,767
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Wine and Dinosaurs$132,803$129,790$18,635$111,155
Oyster Fest$18,109$17,573$3,011$14,562
Total Events$150,912$147,363$26,767$120,596
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
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
Yes
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 the audit committee and the completed form 990 is distributed to the board prior to filing.”

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

“Trustees are required to annually sign conflict of interest statements and disclose any known or potential conflicts. The conflict of interest statements are reviewed by the executive director. Any reported conflicts are presented and addressed accordingly through the executive committee of the board.”

Form 990, Part VI, Section B, Line 15

“The museum's executive committee reviews and approves the salary level for the executive director. The museum's executive committee uses comparable compensation data for similarly qualified persons in functionally comparable positions in reviewing and establishing compensation levels.”

Form 990, Part VI, Section C, Line 19

“Governing documents, conflict of interest policy, and financial statements are held with the organization and are available upon request.”

Filing and Contact Details

Filer

Filer Name
Delaware Museum of Nature and Science
EIN
51-0083535
Phone
3026589111
Address
PO BOX 3937, WILMINGTON, DE 19807-0937

Signing Officer

Name
William H Spruance
Title
Executive Director
Phone
3026589111
Signed
2025-08-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William H Spruance
Formed
1957
Legal Domicile
De
Voting Board Members
18
Independent Board Members
18
Employees
77
Volunteers
101

Preparer

Firm
Bonadio & Co Llp
Address
2711 CENTERVILLE ROAD SUITE 100, WILMINGTON, DE 19808
Preparer
Peter S Kennedy CPA
Phone
3026566632
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The museum has an audit committee that assumes responsibility for oversight of the financial statement audit and the selection of the independent auditors.”

Financial Statement Notes

PART III, LINE 1A:

“The museum does not capitalize donated collection items or recognize them as revenues. Purchases of collection items are recorded as decreases in net assets without donor restrictions in the year in which the items are acquired or as decreases in net assets with donor restrictions if the assets used to purchase the items are restricted by donors. Proceeds from de-accessions or insurance recoveries are reflected as increases in net assets.”

PART III, LINE 4:

“The collections are held for public exhibition, education, or research in furtherance of public service rather than financial gain. They are protected, kept unencumbered, cared for, and preserved, and are subject to a policy that requires the proceeds from sales of collection items to be used to acquire other items for collections or for the direct care of existing collections. The museum's collections include statues; bird, mollusk, mammal, mineral, and bird egg specimens; art; and books.”

PART V, LINE 4:

“The museum's board of trustees has designated the use of investments for selected transactions in museum operations. Under the board's direction, certain donations received since 1980 which were invested under trust arrangements will remain intact and the museum considers these board-designated funds. Net proceeds from sales of donated land are similarly designated. Investment earnings and gains or losses from investment transactions are made available by the board, at its discretion, for use in the museum's operations. None of the invested contributions have been restricted as to their use by the donors. The investments are accounted for as unrestricted board designated net assets. The museum manages two endowment funds: 1.the society of natural history of delaware endowment supports programs for cultivation and study of natural sciences and the encouragement thereof. 2.the ellice and rosa mcdonald foundation endowment provides perpetual financial support for the ongoing care of the museum's scientific collections. The museum's investment committee manages the society of natural history of delaware and ellice and rosa mcdonald foundation endowments with investment policies approved by the board of trustees.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Gift shop expenses 278,417.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Gift shop expenses 278,417.”

Raw XML AppendixShowing 400 of 699 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/ActivityOrMissionDesc0INVESTIGATE NATURE & SCIENCE, PRESERVE & INTERPRET COLLECTIONS, CONDUCT SCIENTIFIC RESEARCH
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IRS990/Desc0IN 2024, THE DELAWARE MUSEUM OF NATURE AND SCIENCE WELCOMED 79,764 GUESTS: 61% FROM GENERAL, MEMBER, RECIPROCAL AND DISCOUNTED ADMISSION; 19% FROM FORMAL EDUCATION PROGRAMS INCLUDING SCHOOL TOURS, SCOUTS AND CAMPS; 16% FROM SPECIAL EVENTS, BIRTHDAY PARTIES AND RENTALS; 4% FROM MISCELLANEOUS VISITATION. THE GALLERIES INCLUDE THE REGIONAL JOURNEY GALLERY, THE ALISON K BRADFORD GLOBAL JOURNEY GALLERY, THE ELLICE AND ROSA MCDONALD FOUNDATION PALEOZONE, HANDS-ON EXPERIENCES IN THE PNC GROW-UP GREAT NATURE NOOK AND THE BILL AND DENISE SPENCE DISCOVERY GALLERY , AND THE EDERIC EXHIBITION HALL, WHICH HOSTED TWO TRAVELING EXHIBITS.
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE DELAWARE MUSEUM OF NATURE AND SCIENCE MAINTAINS A LIBRARY, LABORATORIES, AND EXTENSIVE SCIENTIFIC COLLECTIONS USED BY RESEARCHERS WORLDWIDE. THESE COLLECTIONS INCLUDE: MALACOLOGY (2.3 MILLION SPECIMENS), ORNITHOLOGY (113,000 SPECIMENS), MAMMOLOGY (6,000 SPECIMENS), AND SMALLER ENTOMOLOGY, PALEONTOLOGY AND BOTANY COLLECTIONS.
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