Civic Intelligence

Palouse Discovery Science Center Inc

EIN 82-0523927 • 501(c)3 • Pullman, WA

Profile

To provide science education to the community through exhibits, programs, science-related items available for sale in a gift shop and other science-related activities.

950 NE Nelson CtPullman, WA 99163

www.palousescience.org

Siviq Scores

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

Liabilities / Assets

46th percentile

0.01x

Higher debt load relative to assets than 46% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

55th percentile

0.03x

Higher debt load relative to revenue than 55% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

25th percentile

-8.7%

Higher net margin than 25% of similar nonprofits.

501(c)3 • $500k-$1M 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

32nd percentile

-2.8%

Faster asset growth than 32% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

15th percentile

-22%

Faster revenue growth than 15% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$800,947

Down $23,367 (-2.8%) from 2023

Liabilities

Up

$7,547

Up $624 (+9.0%) from 2023

Net Assets

Down

$793,400

Down $23,991 (-2.9%) from 2023

Revenue

Down

$284,547

Down $79,134 (-22%) from 2023

Expenses

Up

$309,364

Up $24,593 (+8.6%) from 2023

Net Income

Down

-$24,817

Down $103,727 (-131%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $891,025Liabilities 2010: $5,125Net Assets 2010: $885,9002010Assets 2011: $850,636Liabilities 2011: $5,637Net Assets 2011: $844,9992011Assets 2012: $874,167Liabilities 2012: $7,634Net Assets 2012: $866,5332012Assets 2013: $834,187Liabilities 2013: $9,233Net Assets 2013: $824,9542013Assets 2014: $809,092Liabilities 2014: $5,945Net Assets 2014: $803,1472014Assets 2015: $783,457Liabilities 2015: $7,845Net Assets 2015: $775,6122015Assets 2016: $708,726Liabilities 2016: $4,851Net Assets 2016: $703,8752016Assets 2017: $619,791Liabilities 2017: $13,703Net Assets 2017: $606,0882017Assets 2018: $664,020Liabilities 2018: $16,462Net Assets 2018: $647,5582018Assets 2019: $711,432Liabilities 2019: $6,856Net Assets 2019: $704,5762019Assets 2020: $769,124Liabilities 2020: $21,451Net Assets 2020: $747,6732020Assets 2021: $767,831Liabilities 2021: $10,399Net Assets 2021: $757,4322021Assets 2022: $750,006Liabilities 2022: $13,014Net Assets 2022: $736,9922022Assets 2023: $824,314Liabilities 2023: $6,923Net Assets 2023: $817,3912023Assets 2024: $800,947Liabilities 2024: $7,547Net Assets 2024: $793,4002024

Highlighted filing

2024

Assets$800,947
Liabilities$7,547
Net Assets$793,400

Operations Trend

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

$400K$200K$0-$200KRevenue 2010: $166,449Expenses 2010: $201,962Net Income 2010: -$35,5132010Revenue 2011: $187,317Expenses 2011: $228,218Net Income 2011: -$40,9012011Revenue 2012: $236,215Expenses 2012: $214,681Net Income 2012: $21,5342012Revenue 2013: $196,226Expenses 2013: $237,806Net Income 2013: -$41,5802013Revenue 2014: $225,636Expenses 2014: $247,493Net Income 2014: -$21,8572014Revenue 2015: $233,851Expenses 2015: $261,386Net Income 2015: -$27,5352015Revenue 2016: $215,979Expenses 2016: $287,716Net Income 2016: -$71,7372016Revenue 2017: $208,922Expenses 2017: $261,008Net Income 2017: -$52,0862017Revenue 2018: $248,934Expenses 2018: $197,381Net Income 2018: $51,5532018Revenue 2019: $234,021Expenses 2019: $176,265Net Income 2019: $57,7562019Revenue 2020: $224,292Expenses 2020: $181,469Net Income 2020: $42,8232020Revenue 2021: $239,240Expenses 2021: $229,481Net Income 2021: $9,7592021Revenue 2022: $248,276Expenses 2022: $274,376Net Income 2022: -$26,1002022Revenue 2023: $363,681Expenses 2023: $284,771Net Income 2023: $78,9102023Revenue 2024: $284,547Expenses 2024: $309,364Net Income 2024: -$24,8172024

Highlighted filing

2024

Revenue$284,547
Expenses$309,364
Net Income-$24,817

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.01$0.08$7.93$2.85$3.09$0.25
2023Detailed filing. Detailed filing data is available for this year.$8.24$0.07$8.17$3.64$2.85$0.79
2022Detailed filing. Detailed filing data is available for this year.$7.50$0.13$7.37$2.48$2.74$0.26
2021Detailed filing. Detailed filing data is available for this year.$7.68$0.10$7.57$2.39$2.29$0.10
2020Detailed filing. Detailed filing data is available for this year.$7.69$0.21$7.48$2.24$1.81$0.43
2019Detailed filing. Detailed filing data is available for this year.$7.11$0.07$7.05$2.34$1.76$0.58
2018Detailed filing. Detailed filing data is available for this year.$6.64$0.16$6.48$2.49$1.97$0.52
2017Detailed filing. Detailed filing data is available for this year.$6.20$0.14$6.06$2.09$2.61$0.52
2016Detailed filing. Detailed filing data is available for this year.$7.09$0.05$7.04$2.16$2.88$0.72
2015Summary only. Only limited summary data is available for this year.$7.83$0.08$7.76$2.34$2.61$0.28
2014Summary only. Only limited summary data is available for this year.$8.09$0.06$8.03$2.26$2.47$0.22
2013Summary only. Only limited summary data is available for this year.$8.34$0.09$8.25$1.96$2.38$0.42
2012Summary only. Only limited summary data is available for this year.$8.74$0.08$8.67$2.36$2.15$0.22
2011Summary only. Only limited summary data is available for this year.$8.51$0.06$8.45$1.87$2.28$0.41
2010Summary only. Only limited summary data is available for this year.$8.91$0.05$8.86$1.66$2.02$0.36
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 25, 2025
Return Version
2024v5.2
Gross Receipts
$287,430
Mission and Program Overview

Mission

To provide science education to the community through exhibits, programs, science-related items available for sale in a gift shop and other science-related activities.

To connect children of all ages to their families, communities, and the world beyond through interactive STEAM exploration.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$674,325$651,621▼ $22,704
Cash and Non-Interest-Bearing Accounts$83,364$80,848▼ $2,516
Savings and Temporary Cash Investments$50,146$50,261▲ $115
Investments in Publicly Traded Securities$12,597$13,308▲ $711
Inventories for Sale or Use$3,882$4,909▲ $1,027
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$824,314$800,947▼ $23,367
Other Assets Total-$0-
Liabilities
Other Liabilities$6,923$7,547▲ $624
Total Liabilities$6,923$7,547▲ $624
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$817,391$793,400▼ $23,991
Total Net Assets Fund Balance$817,391$793,400▼ $23,991
Total Liabilities and Net Assets / Fund Balance$824,314$800,947▼ $23,367

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$276,763$231,158$507,921
Other Land Buildings$5,602$228,237$233,839
Leasehold Improvements$197,509$34,448$231,957
Land$168,000-$168,000
Equipment$3,747$142,112$145,859
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Meri E JoswiakExecutive DirectorFT$67,714$67,714

Board Members and Trustees

NameTitle
Sara KinserPresident
Taylor ShewchuckVice President
Erin-Kae RiceBoard Member
Jill ElbrachtBoard Member
Katie BridgesBoard Member
Nathan WellerBoard Member
Oluwaseyi AkinrotimiBoard Member
Roland ChenBoard Member
Tarah SullivanBoard Member
Jennafer McCutchenSecretary
Whitney CallahanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$212,324
Program Service Revenue
$47,796
Investment Income
$685
Other Revenue
$23,742
All Other Contributions
$181,209
Change in Net Assets
$-24,817
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$160,803
Other Expenses$148,561
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$70,443--$70,443
Current Officers, Directors, Trustees, and Key Employees$20,314$47,400-$67,714
Depreciation Depletion-$22,704-$22,704
Payroll Taxes$15,142$6,673-$21,815
Insurance-$14,182-$14,182
All Other Expenses$5,399$7,430-$12,829
Fees for Services Accounting-$10,872-$10,872
Other Expenses$9,904$9,525-$9,525
Advertising-$3,651-$3,651
Other Employee Benefits-$831-$831
Office Expenses-$446-$446
Travel-$279-$279
Interest-$175-$175
Total Functional Expenses$121,202$188,162$0$309,364
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$21,500
Fundraising Direct Expenses$830
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Corporate Sponsers Breakfast$21,500$21,500$72$21,428
Total Events$21,500$21,500$830$20,670
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$5,494
Unearned Revenue$1,985
Sales Tax Payable$68
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

A complete copy of the tax return is reviewed by the board of directors prior to submission for filing to ensure that a complete and accurate return is filed.

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

Board members are asked annually to review the conflict of interest policy and inform the board of directors of any conflicts.

Form 990, Part VI, Section B, Line 15B

The board of directors are all independent professionals who deliberated and decided on the compensation for the executive director. There are no other officers or key employees of the organizaton being compensated.

Form 990, Part VI, Section C, Line 19

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

Filing and Contact Details

Filer

Filer Name
Palouse Discovery Science Center Inc
EIN
82-0523927
Phone
5093326869
Address
950 NE Nelson Ct, Pullman, WA 99163

Signing Officer

Name
Sara Kinser
Title
President
Signed
2025-08-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sara Kinser
Formed
1999
Legal Domicile
Wa
Voting Board Members
11
Independent Board Members
11
Employees
8
Volunteers
173

Preparer

Firm
Carmel Minogue CPA & Associates
Address
105 E Main St, Pullman, WA 99163
Preparer
Carmel Minogue CPA
Phone
5093321225
Supplemental Narrative

Additional Explanations

Form 990, Part 1, Description of Organization Mission:

To provide science education to the community through exhibits, programs, and science related activities.

Raw XML AppendixShowing 400 of 504 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/GrossReceiptsAmt0287430
IRS990/GrossSalesOfInventoryAmt05125
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IRS990/IncludeFIN48FootnoteInd0false
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IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt014182
IRS990/InsuranceGrp/TotalAmt014182
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt0175
IRS990/InterestGrp/TotalAmt0175
IRS990/InventoriesForSaleOrUseGrp/BOYAmt03882
IRS990/InventoriesForSaleOrUseGrp/EOYAmt04909
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IRS990/InvestmentsPubTradedSecGrp/BOYAmt012597
IRS990/InvestmentsPubTradedSecGrp/EOYAmt013308
IRS990/IRPDocumentCnt03
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IRS990/LandBldgEquipBasisNetGrp/BOYAmt0674325
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0651621
IRS990/LandBldgEquipCostOrOtherBssAmt01287576
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IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt031115
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0To connect children of all ages to their families, communities, and the world beyond through interactive STEAM exploration.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0817391
IRS990/NetAssetsOrFundBalancesEOYAmt0793400
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt020670
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt03072
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt03072
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0826
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0817391
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0793400
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IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0446
IRS990/OfficeExpensesGrp/TotalAmt0446
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0831
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0831
IRS990/OtherExpensesGrp/Desc0Repairs & Maintenance
IRS990/OtherExpensesGrp/Desc1Utilities
IRS990/OtherExpensesGrp/Desc2Exhibit Expense
IRS990/OtherExpensesGrp/Desc3Processing Fees
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt046702
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt117292
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt29525
IRS990/OtherExpensesGrp/ProgramServicesAmt09904
IRS990/OtherExpensesGrp/TotalAmt046702
IRS990/OtherExpensesGrp/TotalAmt117292
IRS990/OtherExpensesGrp/TotalAmt29904
IRS990/OtherExpensesGrp/TotalAmt39525
IRS990/OtherLiabilitiesGrp/BOYAmt06923
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IRS990/OtherSalariesAndWagesGrp/TotalAmt070443
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
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IRS990/PayrollTaxesGrp/ProgramServicesAmt015142
IRS990/PayrollTaxesGrp/TotalAmt021815
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Sara Kinser
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IRS990/ProgramServiceRevenueGrp/Desc0Admission Fees
IRS990/ProgramServiceRevenueGrp/Desc1Programs - After School
IRS990/ProgramServiceRevenueGrp/Desc2Programs - Birthdays
IRS990/ProgramServiceRevenueGrp/Desc3Programs - Events
IRS990/ProgramServiceRevenueGrp/Desc4Programs - Summer
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt020044
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt19254
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt28660
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt31036
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt48802
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt28660
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31036
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt48802
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0320247
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IRS990/PYRevenuesLessExpensesAmt078910
IRS990/PYSalariesCompEmpBnftPaidAmt0164279
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IRS990/PYTotalRevenueAmt0363681
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt050146
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0233825
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0320247
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0195841
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0205267
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0218812
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01173992
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0500
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01358
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt02542
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0137381
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IRS990ScheduleA/PublicSupportPY170Pct00.45760
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01173992
IRS990ScheduleA/TotalSupportAmt01176534
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
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IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0276763
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0231158
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0507921
IRS990ScheduleD/EquipmentGrp/BookValueAmt03747
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0142112
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0145859
IRS990ScheduleD/LandGrp/BookValueAmt0168000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0168000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0197509
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt034448
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0231957
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt05602
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0228237
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0233839
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05494
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt168
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21985
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll Liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Sales Tax Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Unearned Revenue
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0651621

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