Above & Beyond Corporation
Nonprofit profile at a glance
- EIN
- 391739087
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Sheboygan, WI, USA
- Phone
- 9204584263
- Rating
- 77
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Children's Museums
Reported finances
- Revenue
- $808,701
- Expenses
- $655,786
- Assets
- $1,895,768
- Liabilities
- $248,858
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
17 people listed
Executive titles in this filing
- TIM SAEGER (PRESIDENT)
Highest reported compensation
- CATHERINE TINKER (EXEC. DIR. A): $53,365 total reported compensation
- JAQUELINE ERDMAN (EXEC. DIR. T): $12,654 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Above & beyond children's museum (abcm) fosters exploration, imagination, and joy through immersive, play-based learning for all children and families.
What it reported doing in 2024
Education & community programs - abcm delivers year-round, play-based education for early learners and school-age children through toddler time, play labs, immersive storytime, camps, field trips, outreach, and "play is healing" activities that build social-emotional skills. In 2024, programs served 5,000+ young explorers, welcomed 1,077 field-trip learners, and engaged 80+ families in "make music with me,- and created connections to thousands of families through our community outreach programming exhibits, access, and museum operations abcm designs, maintains, and operates hands-on exhibits and inclusive play spaces that anchor learning through discovery. 2024 brought new/expanded exhibits-sunshine pinscreen, pegboard play, tree house, wonder workshop, and rhythms & rainbows-and sustained community access including 55,439 on- site visitors and 10,000+ users of the outdoor purple octopus playground. This work also includes facility upkeep and capital improvements that keep the museum safe, welcoming, and educational. Access & inclusion initiatives (museums for all; community collaborations) - program expense: included in program and exhibit totals to reduce cost barriers and broaden reach, abcm participates in museums for all, offering reduced admission for families with ebt/wic/medicaid; ~35% of members qualify. Abcm also coordinated 100+ collaborations with schools, libraries, health and family-service agencies, and community groups to extend access, mental-health supports, literacy, and cultural learning. In partnership with boys and girls club of sheboygan county, abcm's collab club served over 300 kids across 10 sites in 2024.
Operating model
- Revenue model
- Donor-supported. 70% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 65
- Transparency & Controls: 92
- Accountability: 79
- Sustainability: 66
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 59.9%; rating input score 60
- Program expense ratio: 73.6%; rating input score 74
- Fundraising efficiency: $20.57 raised per $1 spent on fundraising; rating input score 59; 59th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 4 of 8 controls in place; rating input score 50
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 18.9%; rating input score 75; 75th percentile among comparable filings
- Total-asset coverage ratio: 2.89; rating input score 74; 74th percentile among comparable filings
- Liabilities to assets ratio: 0.13; rating input score 38; 38th percentile among comparable filings
- Officer compensation ratio: 10.1%; rating input score 37; 37th percentile among comparable filings
Growth
- Program expense growth: 6.4% per year; rating input score 100; 49th percentile among comparable filings
- Revenue growth: 8.4% per year; rating input score 100; 61st percentile among comparable filings
- Asset growth: -0.9% per year; rating input score 0; 15th percentile among comparable filings
Details
- Where the money goes: 59.9% of revenue deployed · 73.6% of spending went to programs
- Governance: 15 of 15 board members independent · 4 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $483K in reported program spending
- Leadership: top reported pay $53K · 17 people listed
- Consistency: 31 of 31 current checks pass
- Schedules: 6 filed schedules · includes major donors
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Related organizations: Filed and resolved organization relationships.
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Accountability: Governance controls: 4 of 8 not reported.
- Review — Financial Efficiency: Fundraising efficiency scored 59/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Officer compensation ratio scored 37/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 38/100.