Civic Intelligence

Children'S Museum of Skagit County

EIN 91-2081180 • 501(c)3 • Burlington, WA

Profile

Since we opened our doors in 2003, the mission of the children's museum of skagit county is to provide an interactive learning environment to promote, encourage and increase an understanding of the arts, science, culture and literature among the children, youth, families and educators in skagit county and beyond. In a carefully constructed environment, with components built in such as comfort and accessibility as well as educational and experiential, inter-generational sharing and play can occur, thereby strengthening the family communication and potential for learning. The museum serves children of all ages and ethnicities, and socio-economic backgrounds, and strives to meet the needs of skagit county's 11.1% of the population that falls below the poverty level. The primary targeted ages for the museum are birth to age 10-12; the majority of children are birth to five years old. We have members of literally all ages. Each year, the museum serves approximately 64,000 visitors, and thou

550 Cascade Mall DriveBurlington, WA 98233

skagitchildrensmuseum.net

Siviq Scores

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

Liabilities / Assets

67th percentile

0.19x

Higher debt load relative to assets than 67% of similar nonprofits.

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

Liabilities / Revenue

74th percentile

0.32x

Higher debt load relative to revenue than 74% of similar nonprofits.

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

Net Margin

28th percentile

-5.5%

Higher net margin than 28% of similar nonprofits.

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

Top Officer Pay

57th percentile

$77,000

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 8.4% of source-year revenue.

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

Asset Growth

69th percentile

12%

Faster asset growth than 69% of similar nonprofits.

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

Revenue Growth

69th percentile

23%

Faster revenue growth than 69% of similar nonprofits.

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

Assets

Down

$1,342,510

Down $84,205 (-5.9%) from 2022

Liabilities

Up

$305,894

Up $269,545 (+742%) from 2022

Net Assets

Down

$1,036,616

Down $353,750 (-25%) from 2022

Revenue

Down

$748,882

Down $92,123 (-11%) from 2022

Expenses

Up

$913,091

Up $209,541 (+30%) from 2022

Net Income

Down

-$164,209

Down $301,664 (-219%) from 2022

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: $701,963Liabilities 2011: $293,283Net Assets 2011: $408,6802011Assets 2012: $681,205Liabilities 2012: $296,579Net Assets 2012: $384,6262012Assets 2013: $669,880Liabilities 2013: $49,280Net Assets 2013: $620,6002013Assets 2015: $748,990Liabilities 2015: $86,651Net Assets 2015: $662,3392015Assets 2016: $769,685Liabilities 2016: $84,987Net Assets 2016: $684,6982016Assets 2017: $769,382Liabilities 2017: $86,574Net Assets 2017: $682,8082017Assets 2018: $804,932Liabilities 2018: $75,582Net Assets 2018: $729,3502018Assets 2019: $1,339,448Liabilities 2019: $206,903Net Assets 2019: $1,132,5452019Assets 2020: $1,603,726Liabilities 2020: $137,280Net Assets 2020: $1,466,4462020Assets 2021: $1,384,986Liabilities 2021: $132,075Net Assets 2021: $1,252,9112021Assets 2022: $1,426,715Liabilities 2022: $36,349Net Assets 2022: $1,390,3662022Assets 2023: $1,342,510Liabilities 2023: $305,894Net Assets 2023: $1,036,6162023

Highlighted filing

2023

Assets$1,342,510
Liabilities$305,894
Net Assets$1,036,616

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $274,7322011Expenses 2012: $265,0932012Expenses 2013: $270,5902013Revenue 2015: $265,664Expenses 2015: $206,491Net Income 2015: $59,1732015Revenue 2016: $303,213Expenses 2016: $280,854Net Income 2016: $22,3592016Revenue 2017: $337,777Expenses 2017: $339,667Net Income 2017: -$1,8902017Revenue 2018: $471,603Expenses 2018: $425,061Net Income 2018: $46,5422018Revenue 2019: $855,566Expenses 2019: $452,371Net Income 2019: $403,1952019Revenue 2020: $1,460,826Expenses 2020: $1,123,925Net Income 2020: $336,9012020Revenue 2021: $254,040Expenses 2021: $399,728Net Income 2021: -$145,6882021Revenue 2022: $841,005Expenses 2022: $703,550Net Income 2022: $137,4552022Revenue 2023: $748,882Expenses 2023: $913,091Net Income 2023: -$164,2092023

Highlighted filing

2023

Revenue$748,882
Expenses$913,091
Net Income-$164,209

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$1.34$0.31$1.04$0.75$0.91$0.16
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.43$0.04$1.39$0.84$0.70$0.14
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.38$0.13$1.25$0.25$0.40$0.15
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.60$0.14$1.47$1.46$1.12$0.34
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.34$0.21$1.13$0.86$0.45$0.40
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.80$0.08$0.73$0.47$0.43$0.05
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.77$0.09$0.68$0.34$0.34$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.77$0.08$0.68$0.30$0.28$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.75$0.09$0.66$0.27$0.21$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.67$0.05$0.62$0.27
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.68$0.30$0.38$0.27
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.29$0.41$0.27
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2017 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Nov 13, 2017
Return Version
2016v3.0
Gross Receipts
$429,687
Mission and Program Overview

Mission

Since we opened our doors in 2003, the mission of the children's museum of skagit county is to provide an interactive learning environment to promote, encourage and increase an understanding of the arts, science, culture and literature among the children, youth, families and educators in skagit county and beyond. In a carefully constructed environment, with components built in such as comfort and accessibility as well as educational and experiential, inter-generational sharing and play can occur, thereby strengthening the family communication and potential for learning. The museum serves children of all ages and ethnicities, and socio-economic backgrounds, and strives to meet the needs of skagit county's 11.1% of the population that falls below the poverty level. The primary targeted ages for the museum are birth to age 10-12; the majority of children are birth to five years old. We have members of literally all ages. Each year, the museum serves approximately 64,000 visitors, and thou

See Schedule O

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$33,785$47,164▲ $13,379
Cash and Non-Interest-Bearing Accounts$22,947$2,315▼ $20,632
Land, Buildings, and Equipment, Net$259$259→ $0
Inventories for Sale or Use$250$250→ $0
Total Assets$769,685$769,382▼ $303
Other Assets Total$712,444$719,394▲ $6,950
Liabilities
Accounts Payable and Accrued Expenses$84,987$86,574▲ $1,587
Total Liabilities$84,987$86,574▲ $1,587
Net Assets / Fund Balance
Unrestricted Net Assets$684,698$682,808▼ $1,890
Total Net Assets Fund Balance$684,698$682,808▼ $1,890
Total Liabilities and Net Assets / Fund Balance$769,685$769,382▼ $303

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$259$53,089$53,348
Other Assets Org$5,000--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Catherine L AndersonExec DirectorFT$40,000$40,000

Board Members and Trustees

NameTitle
Paul NielsenPresident
Bethany Hull SomersVice President
Barb WeymouthDirector
Baylee JonesDirector
Ian HortonDirector
Jesus Perez LinaresDirector
Maryann ReadyDirector
Holly GildnesCo-secretary
Tracey LevineCo-secretary
Janae DillsStudent Member
Bj Larson DdsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$78,826
Program Service Revenue
$214,296
Investment Income
$21
Other Revenue
$44,634
All Other Contributions
$78,826
Change in Net Assets
$-1,890

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$220,080
Other Expenses$119,587
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$199,918$0$0$199,918
Payroll Taxes$20,162$0$0$20,162
Advertising$20,097$0$0$20,097
Occupancy$17,879$0$0$17,879
All Other Expenses$14,700$0$0$14,700
Insurance$8,832$0$0$8,832
Conferences and Meetings$2,685$0$0$2,685
Other Expenses$2,195$0$0$2,195
Office Expenses$1,076$0$0$1,076
Fees for Services Legal$900$0$0$900
Total Functional Expenses$339,667$0$0$339,667
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$97,389
Fundraising Direct Expenses$62,130
Professional Fundraising Fees$0
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
Backup withholding compliance
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
CHILDREN'S MUSEUM OF SKAGIT COUNTY
EIN
91-2081180
Phone
3607578888
Address
550 CASCADE MALL DRIVE, BURLINGTON, WA 98233

Signing Officer

Name
Paul Nielson
Title
President
Phone
3607578888
Signed
2017-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Nielson
Formed
2005
Legal Domicile
Wa
Voting Board Members
11
Independent Board Members
11
Employees
18
Volunteers
88

Preparer

Firm
Padgett & Padgett Pllc
Address
1302 Cleveland Ave, Mount Vernon, WA 98273
Preparer
Steven Padgett CPA
Phone
3604241040
Supplemental Narrative

Additional Explanations

Other

Form 990 - organization's missionsince we opened our doors in 2003, the mission of the children's museum of skagit county is to provide an interactive learning environment to promote, encourage and increase an understanding of the arts, science, culture and literature among the children, youth, families and educators in skagit county and beyond. In a carefully constructed environment, with components built in such as comfort and accessibility as well as ducational and experiential, inter-generational sharing and play can occur, thereby strengthening the family communication and potential for learning. The museum serves children of all ages and ethnicities, and socio-economic backgrounds, and strives to meet the needs of skagit county's 11.1% of the population that falls below the poverty level. The primary targeted ages for the museum are birth to age 10-12; the majority of children are birth to five years old. We have members of literally all ages. Each year, the museum serves approximately 64,000 visitors, and thousands more through their on-going partnerships with other community agencies. Scholarships are granted, as possible, to schools for field trips who meet the criteria of percentage of students participating in the free and reduced lunch program. With community free days once a month and a policy of providing passes, memberships, field trips and birthday parties to the community's at-risk, vulnerable and homeless families, the children's museum is a place that is accessible to all.in addition to admissions, memberships, field trips, camps and classes, events and parties, we have a museum explorers preschool and toddler tuesday program, parenting education programs and off-site community programs. The museum store offers books and developmental activities related to steam learning.

Pt VI, Line 11B

Organization's process to review form 990 review of the form 990 is conducted by the executive committee of the board of directors initially, followed by the full board of directors. As appropriate, or by recommendation of the cpa firm who prepares the form 990, additional review may be conducted by professionals or committees to ensure that compliance is being met and that the form 990 corresponds with any annual reports produced and distributed.

Pt VI, Line 19

Governing documents disclosure explanationgoverning documents for the children's museum of skagit county (cmsc) are available to the public in several ways. The mission statement is posted in the museum, on our website and within correspondence. Our form 1023 and form 990 is available to grantors, donors and the general public upon request. Further, those documents are always available in print form within the children's museum. Updated copies of the organizational articles of incorporation and bylaws are kept by the secretary or co-secretaries of cmsc, as well as in print on-site at cmsc and available to the general public. Other policies regarding personnel and other business of cmsc are available to the board, staff and public for review. The board regularly reviews the documents for compliance and to ensure updates are being made.

Form 990, Part IX, Line 24E

Telephone 4114. 4114. 0. 0.

Form 990, Part IX, Line 24E

Outside services 5563. 5563. 0. 0.

Form 990, Part IX, Line 24E

Other programs 3901. 3901. 0. 0.

Form 990, Part IX, Line 24E

Dues and subscriptions 1111. 1111. 0. 0.

Form 990, Part IX, Line 24E

Other expenses 11. 11. 0. 0.

Raw XML AppendixShowing 400 of 467 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 - ORGANIZATION'S MISSIONSINCE WE OPENED OUR DOORS IN 2003, THE MISSION OF THE CHILDREN'S MUSEUM OF SKAGIT COUNTY IS TO PROVIDE AN INTERACTIVE LEARNING ENVIRONMENT TO PROMOTE, ENCOURAGE AND INCREASE AN UNDERSTANDING OF THE ARTS, SCIENCE, CULTURE AND LITERATURE AMONG THE CHILDREN, YOUTH, FAMILIES AND EDUCATORS IN SKAGIT COUNTY AND BEYOND. IN A CAREFULLY CONSTRUCTED ENVIRONMENT, WITH COMPONENTS BUILT IN SUCH AS COMFORT AND ACCESSIBILITY AS WELL AS DUCATIONAL AND EXPERIENTIAL, INTER-GENERATIONAL SHARING AND PLAY CAN OCCUR, THEREBY STRENGTHENING THE FAMILY COMMUNICATION AND POTENTIAL FOR LEARNING. THE MUSEUM SERVES CHILDREN OF ALL AGES AND ETHNICITIES, AND SOCIO-ECONOMIC BACKGROUNDS, AND STRIVES TO MEET THE NEEDS OF SKAGIT COUNTY'S 11.1% OF THE POPULATION THAT FALLS BELOW THE POVERTY LEVEL. THE PRIMARY TARGETED AGES FOR THE MUSEUM ARE BIRTH TO AGE 10-12; THE MAJORITY OF CHILDREN ARE BIRTH TO FIVE YEARS OLD. WE HAVE MEMBERS OF LITERALLY ALL AGES. EACH YEAR, THE MUSEUM SERVES APPROXIMATELY 64,000 VISITORS, AND THOUSANDS MORE THROUGH THEIR ON-GOING PARTNERSHIPS WITH OTHER COMMUNITY AGENCIES. SCHOLARSHIPS ARE GRANTED, AS POSSIBLE, TO SCHOOLS FOR FIELD TRIPS WHO MEET THE CRITERIA OF PERCENTAGE OF STUDENTS PARTICIPATING IN THE FREE AND REDUCED LUNCH PROGRAM. WITH COMMUNITY FREE DAYS ONCE A MONTH AND A POLICY OF PROVIDING PASSES, MEMBERSHIPS, FIELD TRIPS AND BIRTHDAY PARTIES TO THE COMMUNITY'S AT-RISK, VULNERABLE AND HOMELESS FAMILIES, THE CHILDREN'S MUSEUM IS A PLACE THAT IS ACCESSIBLE TO ALL.IN ADDITION TO ADMISSIONS, MEMBERSHIPS, FIELD TRIPS, CAMPS AND CLASSES, EVENTS AND PARTIES, WE HAVE A MUSEUM EXPLORERS PRESCHOOL AND TODDLER TUESDAY PROGRAM, PARENTING EDUCATION PROGRAMS AND OFF-SITE COMMUNITY PROGRAMS. THE MUSEUM STORE OFFERS BOOKS AND DEVELOPMENTAL ACTIVITIES RELATED TO STEAM LEARNING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORGANIZATION'S PROCESS TO REVIEW FORM 990 REVIEW OF THE FORM 990 IS CONDUCTED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS INITIALLY, FOLLOWED BY THE FULL BOARD OF DIRECTORS. AS APPROPRIATE, OR BY RECOMMENDATION OF THE CPA FIRM WHO PREPARES THE FORM 990, ADDITIONAL REVIEW MAY BE CONDUCTED BY PROFESSIONALS OR COMMITTEES TO ENSURE THAT COMPLIANCE IS BEING MET AND THAT THE FORM 990 CORRESPONDS WITH ANY ANNUAL REPORTS PRODUCED AND DISTRIBUTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS DISCLOSURE EXPLANATIONGOVERNING DOCUMENTS FOR THE CHILDREN'S MUSEUM OF SKAGIT COUNTY (CMSC) ARE AVAILABLE TO THE PUBLIC IN SEVERAL WAYS. THE MISSION STATEMENT IS POSTED IN THE MUSEUM, ON OUR WEBSITE AND WITHIN CORRESPONDENCE. OUR FORM 1023 AND FORM 990 IS AVAILABLE TO GRANTORS, DONORS AND THE GENERAL PUBLIC UPON REQUEST. FURTHER, THOSE DOCUMENTS ARE ALWAYS AVAILABLE IN PRINT FORM WITHIN THE CHILDREN'S MUSEUM. UPDATED COPIES OF THE ORGANIZATIONAL ARTICLES OF INCORPORATION AND BYLAWS ARE KEPT BY THE SECRETARY OR CO-SECRETARIES OF CMSC, AS WELL AS IN PRINT ON-SITE AT CMSC AND AVAILABLE TO THE GENERAL PUBLIC. OTHER POLICIES REGARDING PERSONNEL AND OTHER BUSINESS OF CMSC ARE AVAILABLE TO THE BOARD, STAFF AND PUBLIC FOR REVIEW. THE BOARD REGULARLY REVIEWS THE DOCUMENTS FOR COMPLIANCE AND TO ENSURE UPDATES ARE BEING MADE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TELEPHONE 4114. 4114. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OUTSIDE SERVICES 5563. 5563. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OTHER PROGRAMS 3901. 3901. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DUES AND SUBSCRIPTIONS 1111. 1111. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7OTHER EXPENSES 11. 11. 0. 0.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
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