Civic Intelligence

Mabee-Gerrer Museum

EIN 73-1392868 • 501(c)3 • Shawnee, OK

Profile

Operation of an art museum that is open to the public.

1900 W MacarthurShawnee, OK 74804

www.mgmoa.org

Siviq Scores

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

Liabilities / Assets

25th percentile

0.00x

Higher debt load relative to assets than 25% of similar nonprofits.

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

Liabilities / Revenue

31st percentile

0.01x

Higher debt load relative to revenue than 31% of similar nonprofits.

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

Net Margin

4th percentile

-80%

Higher net margin than 4% of similar nonprofits.

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

Top Officer Pay

65th percentile

$95,482

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 28.9% of source-year revenue.

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

Asset Growth

17th percentile

-9.3%

Faster asset growth than 17% of similar nonprofits.

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

Revenue Growth

3rd percentile

-64%

Faster revenue growth than 3% of similar nonprofits.

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

Assets

Down

$1,492,351

Down $153,477 (-9.3%) from 2023

Liabilities

Up

$3,898

Up $2,922 (+299%) from 2023

Net Assets

Down

$1,488,453

Down $156,399 (-9.5%) from 2023

Revenue

Down

$330,570

Down $575,968 (-64%) from 2023

Expenses

Up

$594,499

Up $17,531 (+3.0%) from 2023

Net Income

Down

-$263,929

Down $593,499 (-180%) 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 2011: $1,007,505Liabilities 2011: $64,004Net Assets 2011: $943,5012011Assets 2012: $867,887Liabilities 2012: $34,067Net Assets 2012: $833,8202012Assets 2013: $874,469Liabilities 2013: $5,582Net Assets 2013: $868,8872013Assets 2014: $970,492Liabilities 2014: $19,392Net Assets 2014: $951,1002014Assets 2015: $955,700Liabilities 2015: $8,258Net Assets 2015: $947,4422015Assets 2016: $803,540Liabilities 2016: $7,660Net Assets 2016: $795,8802016Assets 2017: $882,649Liabilities 2017: $8,386Net Assets 2017: $874,2632017Assets 2018: $881,208Liabilities 2018: $14,813Net Assets 2018: $866,3952018Assets 2019: $821,109Liabilities 2019: $11,440Net Assets 2019: $809,6692019Assets 2020: $879,806Liabilities 2020: $8,313Net Assets 2020: $871,4932020Assets 2021: $1,035,308Liabilities 2021: $9,121Net Assets 2021: $1,026,1872021Assets 2022: $1,263,694Liabilities 2022: $20,621Net Assets 2022: $1,243,0732022Assets 2023: $1,645,828Liabilities 2023: $976Net Assets 2023: $1,644,8522023Assets 2024: $1,492,351Liabilities 2024: $3,898Net Assets 2024: $1,488,4532024

Highlighted filing

2024

Assets$1,492,351
Liabilities$3,898
Net Assets$1,488,453

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $504,470Expenses 2011: $402,372Net Income 2011: $102,0982011Revenue 2012: $423,734Expenses 2012: $429,655Net Income 2012: -$5,9212012Revenue 2013: $500,762Expenses 2013: $469,617Net Income 2013: $31,1452013Revenue 2014: $592,394Expenses 2014: $573,359Net Income 2014: $19,0352014Revenue 2015: $577,600Expenses 2015: $568,813Net Income 2015: $8,7872015Revenue 2016: $396,592Expenses 2016: $522,047Net Income 2016: -$125,4552016Revenue 2017: $516,676Expenses 2017: $490,758Net Income 2017: $25,9182017Revenue 2018: $449,584Expenses 2018: $484,514Net Income 2018: -$34,9302018Revenue 2019: $411,035Expenses 2019: $472,734Net Income 2019: -$61,6992019Revenue 2020: $500,693Expenses 2020: $430,075Net Income 2020: $70,6182020Revenue 2021: $398,345Expenses 2021: $410,297Net Income 2021: -$11,9522021Revenue 2022: $932,195Expenses 2022: $587,941Net Income 2022: $344,2542022Revenue 2023: $906,538Expenses 2023: $576,968Net Income 2023: $329,5702023Revenue 2024: $330,570Expenses 2024: $594,499Net Income 2024: -$263,9292024

Highlighted filing

2024

Revenue$330,570
Expenses$594,499
Net Income-$263,929

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.49$0.00$1.49$0.33$0.59$0.26
2023Detailed filing. Detailed filing data is available for this year.$1.65$0.00$1.64$0.91$0.58$0.33
2022Detailed filing. Detailed filing data is available for this year.$1.26$0.02$1.24$0.93$0.59$0.34
2021Detailed filing. Detailed filing data is available for this year.$1.04$0.01$1.03$0.40$0.41$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.88$0.01$0.87$0.50$0.43$0.07
2019Detailed filing. Detailed filing data is available for this year.$0.82$0.01$0.81$0.41$0.47$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.88$0.01$0.87$0.45$0.48$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.88$0.01$0.87$0.52$0.49$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.80$0.01$0.80$0.40$0.52$0.13
2015Detailed filing. Detailed filing data is available for this year.$0.96$0.01$0.95$0.58$0.57$0.01
2014Summary only. Only limited summary data is available for this year.$0.97$0.02$0.95$0.59$0.57$0.02
2013Summary only. Only limited summary data is available for this year.$0.87$0.01$0.87$0.50$0.47$0.03
2012Summary only. Only limited summary data is available for this year.$0.87$0.03$0.83$0.42$0.43$0.01
2011Summary only. Only limited summary data is available for this year.$1.01$0.06$0.94$0.50$0.40$0.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$613,269
Mission and Program Overview

Mission

Operation of an art museum that is open to the public

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$438,783$720,102▲ $281,319
Investments in Publicly Traded Securities$688,050$501,116▼ $186,934
Cash and Non-Interest-Bearing Accounts$307,275$92,206▼ $215,069
Savings and Temporary Cash Investments$36,484$0▼ $36,484
Inventories for Sale or Use$16,246$13,411▼ $2,835
Land, Buildings, and Equipment, Net$1,385$1,385→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$1,645,828$1,492,351▼ $153,477
Other Assets Total$157,605$164,131▲ $6,526
Liabilities
Accounts Payable and Accrued Expenses$976$3,898▲ $2,922
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$976$3,898▲ $2,922
Net Assets / Fund Balance
Net Assets With Donor Restrictions$610,823$794,826▲ $184,003
Net Assets Without Donor Restrictions$1,034,029$693,627▼ $340,402
Total Net Assets Fund Balance$1,644,852$1,488,453▼ $156,399
Total Liabilities and Net Assets / Fund Balance$1,645,828$1,492,351▼ $153,477

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,385-$1,385
Other Assets Org$164,131--
Other Securities$720,102--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$610,823$184,003--$794,826
2022$610,823---$610,823
2021$610,823---$610,823
2020$610,823---$610,823
2019$610,823---$610,823
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dane PolleiDirector & Chief CuratorFT$80,652$14,830$95,482

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$239,368
Program Service Revenue
$17,062
Investment Income
$42,087
Other Revenue
$32,053
All Other Contributions
$118,752
Change in Net Assets
$-263,929

Audited Revenue Reconciliation

Revenue per Audited Statements
$330,570
Revenue Not Reported on Form 990
$148,181
Total Revenue per Audited Statements
$478,751
Total Revenue per Form 990
$330,570
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$367,150
Other Expenses$227,349
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$228,419--$228,419
Current Officers, Directors, Trustees, and Key Employees$95,482--$95,482
Occupancy$43,700--$43,700
All Other Expenses$39,409--$39,409
Advertising$27,475--$27,475
Payroll Taxes$22,753--$22,753
Insurance$22,002--$22,002
Fees for Services Accounting$21,400--$21,400
Other Employee Benefits$16,566--$16,566
Travel$13,748--$13,748
Fees for Services Other$12,813--$12,813
Other Expenses$10,543--$10,543
Pension Plan Contributions$3,930--$3,930
Total Functional Expenses$594,499$0$0$594,499

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$635,149
Expenses per Audited Statements$594,499
Total Expenses per Form 990$594,499
Expenses Not Reported on Form 990$40,650
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$51,739
Fundraising Direct Expenses$40,650
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala Auction$102,364$40,964$37,854$3,110
Off the Wall$9,910$9,310$2,200$7,110
Total Events$113,739$51,739$40,650$11,089
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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

Part VI, Section A, Line 7A

The executive committee can act for the board if needed. (bylaws adopted april of 2020)

Part VI, Section B, Line 11B

The 990 is reviewed by the budget and finance committee, then presented to the board of trustees.

Part VI, Section B, Line 12C

The board of trustees annually reviews the conflict of interest policy with the board and staff members.

Part VI, Section B, Line 15

The board of directors reviews salaries based on salary surveys by the american alliance of museums.

Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy, and financial statements are available upon request or online.

Filing and Contact Details

Filer

Filer Name
Mabee-gerrer Museum
EIN
73-1392868
In Care Of
% MABEE-GERRER MUSEUM
Phone
4058785300
Address
1900 W MACARTHUR, SHAWNEE, OK 74804

Signing Officer

Name
Dane Pollei
Title
Executive Director
Phone
4058785100
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dane Pollei
Formed
1992
Legal Domicile
Ok
Voting Board Members
13
Independent Board Members
13
Employees
13
Volunteers
40

Preparer

Firm
Finley & Cook PLLC
Address
1421 E 45th Street, Shawnee, OK 74804
Phone
4058787300
Supplemental Narrative

Additional Explanations

Part III, Line 2

During the fiscal year, the museum began offering mosaic mondays, which offers art activities for neurodivergent youth.

Financial Statement Notes

Part III, Line 1A

The Museum has collected or received donated items through the years. The collection items are preserved in the Museum and used for public exhibit and education. Museum policy requires the proceeds of collection items sold to be used to acquire other items for the collection. Written acquisition and deaccession policies are part of the administrative policies of the Museum. In accordance with ASC 958, the Museum does not capitalize the collection on its financial statements.

Part III, Line 4

8,000 years of art are used to teach k-12 students, college students, and adults about world history and culture. They are also used in teacher training programs to show the value of art in teaching language arts, science, math, and social studies.

Part V, Line 4

The endowment funds are permanently restricted. Income earned on endowment funds may be used to fund general operations.

Part X, Line 2

The Museum evaluates and accounts for its uncertain tax positions in accordance with ASC Topic 740, "Income Taxes." Through its evaluation of the Museum's uncertain tax positions, management has determined no uncertain tax positions existed as of June 30, 2024 or 2023 which would require the Museum to record a liability for the uncertain tax position in its financial statements. Interest and penalties, if any, resulting from any uncertain tax position required to be recorded by the Museum would be presented in the statements of activities.

Part XI, Line 2D

Special event expenses $40,650

Part XII, Line 2D

Special event expenses $40,650

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