Chambers County Childrens Museum

Nonprofit profile at a glance

EIN
301211457
IRS 990 coverage
2021–2024
Forms available
Form 990 2024
Location
Mont Belvieu, TX, USA
Phone
7138580680
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Children's Museums

Official website

Reported finances

Revenue
$1,329,581
Expenses
$824,928
Assets
$6,729,673
Liabilities
$3,526,694

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • MACY MIDDLETON (President/Chair)

Highest reported compensation

  • MELODY KRAUS (Executive Dir.): $60,300 total reported compensation
  • COURTNEY DORSEY (PROGRAM DIR.): $50,250 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The chambers county children's museum seeks to insprire discovery through innovative, hands-on experiences and exploratory play.

What it reported doing in 2024

In 2024, the Chambers County Childrens Museum had 57 small group events, which included 10 camo sessions, 44 fieldtrips and 3 corporate events.

Operating model

Revenue model
Donor-supported. 67% 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.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 36
  • Transparency & Controls: 86
  • Accountability: 90
  • Sustainability: 73
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 23.6%; rating input score 24
  • Program expense ratio: 37.6%; rating input score 38
  • Fundraising efficiency: $152.29 raised per $1 spent on fundraising; rating input score 90; 90th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 16th 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: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 38%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 8.16; rating input score 90; 90th percentile among comparable filings
  • Liabilities to assets ratio: 0.52; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 13.4%; rating input score 27; 27th percentile among comparable filings

Growth

  • Program expense growth: 97.8% per year; rating input score 100; 99th percentile among comparable filings
  • Revenue growth: 25.8% per year; rating input score 100; 90th percentile among comparable filings
  • Asset growth: 52.7% per year; rating input score 100; 97th percentile among comparable filings

Details

  • Where the money goes: 23.6% of revenue deployed · 37.6% of spending went to programs
  • Governance: 10 of 10 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $310K in reported program spending
  • Leadership: top reported pay $60K · 12 people listed
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2021 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 24/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 38/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.
  • High — Sustainability: Officer compensation ratio scored 27/100.