Civic Intelligence

Science & Discovery Center Of

EIN 59-1540948 • 501(c)3 • Panama City, FL

Profile

To educate and inspire children and adults through hands-on, interactive exhibits and programs that promote discovery of science, technology and history.

308 Airport RoadPanama City, FL 32405

scienceanddiscoverycenter.org

Siviq Scores

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

Liabilities / Assets

34th percentile

0.00x

Higher debt load relative to assets than 34% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

35th percentile

0.00x

Higher debt load relative to revenue than 35% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

21st percentile

-12%

Higher net margin than 21% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Asset Growth

24th percentile

-7.6%

Faster asset growth than 24% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

23rd percentile

-13%

Faster revenue growth than 23% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Down

$785,260

Down $26,645 (-3.3%) from 2023

Liabilities

Down

$1,976

Down $3,122 (-61%) from 2023

Net Assets

Down

$783,284

Down $23,523 (-2.9%) from 2023

Revenue

Up

$540,769

Up $32,813 (+6.5%) from 2023

Expenses

Up

$564,292

Up $28,689 (+5.4%) from 2023

Net Income

Up

-$23,523

Up $4,124 (+15%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $1,148,406Liabilities 2011: $49,003Net Assets 2011: $1,099,4032011Assets 2012: $1,028,302Liabilities 2012: $26,731Net Assets 2012: $1,001,5712012Assets 2013: $995,848Liabilities 2013: $29,392Net Assets 2013: $966,4562013Assets 2014: $972,677Liabilities 2014: $7,024Net Assets 2014: $965,6532014Assets 2015: $949,549Liabilities 2015: $5,395Net Assets 2015: $944,1542015Assets 2016: $932,436Liabilities 2016: $2,416Net Assets 2016: $930,0202016Assets 2017: $910,915Liabilities 2017: $6,704Net Assets 2017: $904,2112017Assets 2018: $930,778Liabilities 2018: $913Net Assets 2018: $929,8652018Assets 2020: $970,308Liabilities 2020: $69,063Net Assets 2020: $901,2452020Assets 2021: $795,344Liabilities 2021: $23,720Net Assets 2021: $771,6242021Assets 2022: $837,775Liabilities 2022: $3,321Net Assets 2022: $834,4542022Assets 2023: $811,905Liabilities 2023: $5,098Net Assets 2023: $806,8072023Assets 2024: $785,260Liabilities 2024: $1,976Net Assets 2024: $783,2842024

Highlighted filing

2024

Assets$785,260
Liabilities$1,976
Net Assets$783,284

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $374,209Expenses 2011: $472,037Net Income 2011: -$97,8282011Revenue 2012: $353,911Expenses 2012: $451,747Net Income 2012: -$97,8362012Revenue 2013: $389,892Expenses 2013: $484,594Net Income 2013: -$94,7022013Revenue 2014: $388,951Expenses 2014: $389,754Net Income 2014: -$8032014Revenue 2015: $429,828Expenses 2015: $451,327Net Income 2015: -$21,4992015Revenue 2016: $365,842Expenses 2016: $379,976Net Income 2016: -$14,1342016Revenue 2017: $335,867Expenses 2017: $361,676Net Income 2017: -$25,8092017Revenue 2018: $384,422Expenses 2018: $358,768Net Income 2018: $25,6542018Revenue 2020: $885,607Expenses 2020: $858,978Net Income 2020: $26,6292020Revenue 2021: $231,774Expenses 2021: $361,395Net Income 2021: -$129,6212021Revenue 2022: $442,943Expenses 2022: $380,113Net Income 2022: $62,8302022Revenue 2023: $507,956Expenses 2023: $535,603Net Income 2023: -$27,6472023Revenue 2024: $540,769Expenses 2024: $564,292Net Income 2024: -$23,5232024

Highlighted filing

2024

Revenue$540,769
Expenses$564,292
Net Income-$23,523

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Feb 13, 2025
Return Version
2023v6.0
Gross Receipts
$547,923
Mission and Program Overview

Mission

To educate and inspire children and adults through hands-on, interactive exhibits and programs that promote discovery of science, technology and history.

CHILDRENS MUSEUM

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$642,619$615,538▼ $27,081
Cash and Non-Interest-Bearing Accounts$168,606$169,042▲ $436
Total Assets$811,905$785,260▼ $26,645
Other Assets Total$680$680→ $0
Liabilities
Accounts Payable and Accrued Expenses$5,098$1,976▼ $3,122
Total Liabilities$5,098$1,976▼ $3,122
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$806,807$783,284▼ $23,523
Total Net Assets Fund Balance$806,807$783,284▼ $23,523
Total Liabilities and Net Assets / Fund Balance$811,905$785,260▼ $26,645

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$537,685$1,003,548$1,541,233
Land$77,853-$77,853
Compensation and Service Providers

Board Members and Trustees

NameTitle
Matthew NienowPresident
Bethany WomackDirector
Debi McdanielDirector
Gerald LowtherDirector
Matthew PowellDirector
Sarah Guillot-registerDirector
Todd FuderDirector
Trendon EllisDirector
Michelle SmithExecutive Di
Gina Tullo-williamsSecretary/tr
Revenue and Support

Revenue Composition

Contributions and Grants
$71,913
Program Service Revenue
$433,099
Investment Income
$1,102
Other Revenue
$34,655
Change in Net Assets
$-23,523
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$303,608
Other Expenses$260,684
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$303,608--$303,608
Occupancy$34,114--$34,114
Insurance$32,292--$32,292
Depreciation Depletion$27,081--$27,081
Office Expenses$12,803--$12,803
Other Expenses$12,225--$12,225
All Other Expenses$4,774--$4,774
Advertising$2,888--$2,888
Fees for Services Accounting$705--$705
Travel$472--$472
Total Functional Expenses$564,292$0$0$564,292
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$34,741
Fundraising Direct Expenses$3,938
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Other$34,741$34,741$3,938$30,803
Total Events$34,741$34,741$3,938$30,803
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
No
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
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

A review is performed by the executive director before filing.

Form 990, Page 6, Part VI, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Science & Discovery Center of
EIN
59-1540948
Phone
8507696128
Address
308 AIRPORT ROAD, PANAMA CITY, FL 32405
Doing Business As
Science and Discovery Center

Signing Officer

Name
Michelle Smith
Title
Executive Director
Phone
8507696128
Signed
2025-02-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Matthew Nienow
Formed
1969
Legal Domicile
Fl
Voting Board Members
9
Independent Board Members
9
Employees
35
Volunteers
100

Preparer

Firm
Tipton Marler Garner & Chastain
Address
P O BOX 1100, PANAMA CITY, FL 32402-1100
Preparer
D Mark Gusmus CPA
Phone
8507699491
Supplemental Narrative

Additional Explanations

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

The museum depreciates assets using straight line

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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt02142819
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt041809
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt045355
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt038308
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt01370
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0731
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0127573
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.72980
IRS990ScheduleA/PublicSupportPY170Pct00.78530
IRS990ScheduleA/PublicSupportTotal170Amt0355252
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt071913
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0122538
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt098610
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt047181
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt015010
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0355252
IRS990ScheduleA/TotalSupportAmt0486768
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
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/LandGrp/BookValueAmt077853
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt077853
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0537685
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01003548
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01541233
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0615538
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt03938
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0OTHER
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt034741
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt034741
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt034741
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt034741
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt030803
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt03938
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt03938
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MUSEUM DEPRECIATES ASSETS USING STRAIGHT LINE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A REVIEW IS PERFORMED BY THE EXECUTIVE DIRECTOR BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0FL
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0811905
IRS990/TotalAssetsEOYAmt0785260
IRS990/TotalAssetsGrp/BOYAmt0811905
IRS990/TotalAssetsGrp/EOYAmt0785260
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt071913
IRS990/TotalEmployeeCnt035
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0564292
IRS990/TotalFunctionalExpensesGrp/TotalAmt0564292
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05098
IRS990/TotalLiabilitiesEOYAmt01976
IRS990/TotalLiabilitiesGrp/BOYAmt05098
IRS990/TotalLiabilitiesGrp/EOYAmt01976
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0806807
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0783284
IRS990/TotalOtherProgSrvcExpenseAmt0331
IRS990/TotalProgramServiceExpensesAmt0564292
IRS990/TotalProgramServiceRevenueAmt0433099
IRS990/TotalRevenueGrp/ExclusionAmt034655
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0434201
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0540769
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0811905
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0785260
IRS990/TravelGrp/ProgramServicesAmt0472
IRS990/TravelGrp/TotalAmt0472
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0308 AIRPORT RD
IRS990/USAddress/CityNm0PANAMA CITY
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd032405
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0SCIENCEANDDISCOVERYCENTER.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHELLE SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08507696128
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-02-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SCIENCE & DISCOVERY CENTER OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0NORTHWEST FLORIDA INC
ReturnHeader/Filer/BusinessNameControlTxt0SCIE
ReturnHeader/Filer/EIN0591540948
ReturnHeader/Filer/PhoneNum08507696128
ReturnHeader/Filer/USAddress/AddressLine1Txt0308 AIRPORT ROAD
ReturnHeader/Filer/USAddress/CityNm0PANAMA CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd032405
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0201217629
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TIPTON MARLER GARNER & CHASTAIN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0P O BOX 1100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PANAMA CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0324021100
ReturnHeader/PreparerPersonGrp/PhoneNum08507699491
ReturnHeader/PreparerPersonGrp/PreparationDt02025-02-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0D MARK GUSMUS CPA
ReturnHeader/ReturnTs02025-02-19T15:04:46-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01

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