Kingman Museum INC EIN 38-3585906 Form 990 (PDF) Claim this org

Kingman Museum INC

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Offers lifelong learning in natural history, the universe, cultures, and STEAM. For fiscal year 2021 it reported $206K in revenue, $184K in expenses, and $46K in net assets.Pt I

Type
Public charity (501(c)(3)) · Arts & Culture
Location
Battle Creek, MI
Website
www.kingmanmuseum.org
Filings
2 on file (2020–2021)
Revenue
$206KFY2021
Expenses
$184K
Net assets
$46K
People
9
Filings
2
Updates
0
More identity details & actions ⌄
EIN  38-3585906 Public charity (501(c)(3)) Battle Creek, MI
Form 990 (PDF)
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Size
$100K–1M
What they do
Offers lifelong learning in natural history, the universe, cultures, and STEAM.
Leadership
Eltine Deyoung · Executive Di · $48K
Money in and out
$206K revenue, $184K expenses
Bottom line
81% program efficiency
Where the money goes · FY2021
Total revenue
$206K
Pt VIII · Ln 12
Total expenses
$184K
Pt IX · Ln 25
Net assets
$46K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $22K
Where spending went · Part IX cols B–D
Program services $0.81 Management & general $0.18 Fundraising $0.01
Program efficiency
81%
of spending reaches programs▼ -4% vs prior filing year
Operating runway
5.0mo
months of highly liquid reserves at operating expense rate▲ +233% vs prior filing year
Surplus margin
+10%
revenue over expenses, this year▲ +107% vs prior filing year

Summary of the Filing

Part I · fiscal year 2021 · Form 990
Revenue
$206K
FY2021▲ +76%
Expenses
$184K
FY2021▼ -38%
Total assets
$48K
FY2021▲ +19%
Total liabilities
$3K
FY2021▼ -84%
Total revenue
$206K
Pt VIII · Ln 12
Total expenses
$184K
Pt IX · Ln 25
Net assets
$46K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$22K
Total assetsPt X · Ln 16$48K
Program-expense ratioPt IX · col B81%
Voting members of governing bodyPt I · Ln 38
Independent voting membersPt I · Ln 48

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CKingman Museum INC
EINHdr · item D38-3585906
Principal addressHdr · item CBattle Creek, MI
WebsiteHdr · item Jwww.kingmanmuseum.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MMI
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFArts & Culture (A56)
Ruling yearIRS BMFFeb 2003

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a8
Independent voting membersPt VI · Ln 1b8
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Executive Di
$47,700Pt VII · Sec A
President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Eltine Deyoung’s $48K as Executive Di is at the 96th percentile of top reported officer pay among 250 <$100K arts & culture nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2021FY2020
Eltine Deyoung$47,700$42,338

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Mission & Programs · Part III

Where the work happens

1 program service account for $149K of program spending, described in the organization's own filed words · FY2020.
01

Kingman museum features 20 different shows in our digistar 4 planetarium and provides tours featuring michigan habitats, the human body, and exotic animals and insects of the world. Classes are also offered on the past, present, and future of earth and outer space.

$149Kprogram expense

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Statement of Revenue

Part VIII
Contributions & grants$197K · 96%
Program service revenue$8K · 4%
Contributions & grants96%$197K
Program service revenue4%$8K
Investment income$191
Other revenue$984
Total revenueLn 12$206K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.81 Management & general $0.18 Fundraising $0.01
Program services81%$149K
Management & general18%$33K
Fundraising1%$3K
Total functional expensesLn 25$184K

Balance Sheet

Part X · end of year
CashLn 1$45K
Total assetsLn 16$48K
Total liabilitiesLn 26$3K
Total net assetsLn 32$46K
Months of cash on handcomputed3.0

Financial Metrics

Form 990 · FY2021 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $45K · Operating expenses (Pt IX) $184K · Less non-cash grants $75K · Cash operating expenses/yr $110K
5.0 months
Where the money goes
Program services
Program services $149K · Total expenses $184K
81%
Management & General
Management & general $33K · Total expenses $184K
18%
Fundraising
Fundraising $3K · Total expenses $184K
1%
Cost to raise $1
Fundraising expense (2-yr avg) $3K · Solicited contributions (2-yr avg) $124K
$0.02 to raise $1 (2-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $197K · Total revenue $206K
96%
Government reliance
Government grants — · Total revenue $206K
Earned-income share
Program service revenue $8K · Total revenue $206K
4%
Investment reliance
Investment income $191 · Total revenue $206K
+0.09%
Program self-sufficiency
Program service revenue $8K · Total expenses $184K
4%
Growth & trend
Revenue growth (YoY)
This year $206K · Prior year $117K
+76%
Net-asset trend (YoY)
End of year $46K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $206K · Expenses $184K
+10%
Liabilities-to-Assets
Total liabilities — · Total assets $48K
Net-asset ratio
Net assets $46K · Total assets $48K
95%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $48K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Eltine Deyoung · Reported title EXECUTIVE DI · Highest reported compensation $48K · Total expenses $184K
26%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $89K · Total expenses $184K
48%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 81%
Overhead ratio 18%
Fundraising cost ratio 1%
Revenue growth 76%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$57

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2021 (Latest)$206K revenue · viewing · ⤓ 990 PDF
FY2020$117K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2021IRS
Classification, formation year, addressIRS Business Master File
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