Columbus Area Childrens Museum Inc

Nonprofit profile at a glance

EIN
863569128
IRS 990 coverage
2023–2025
Forms available
Form 990 2025, Form 990-EZ 2022, Form 990-T 2025, Form 990-N 2021
Location
Columbus, NE, USA
Phone
5312308091
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Children's Museums

Reported finances

Revenue
$779,250
Expenses
$491,801
Assets
$1,521,167
Liabilities
$424,260

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • KELLIE CEDER (PRESIDENT)

People named in this filing

  • DAVID CATSINAS (TREASURER)
  • KELLIE CEDER (PRESIDENT)
  • SHEILA HOPPE (VICE-PRESIDE)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization operates a children's museum in columbus, Nebraska. Our mission is to provide a safe and welcoming environment for all children that inspires them to explore, create, and learn through the power of play.

What it reported doing in 2025

Provide an educational setting whereby children can learn about the natural, scientific, and cultural aspects of the world through hands-on experiences and exhibits.

Operating model

Revenue model
Donor-supported. 72% 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 a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 92
  • Accountability: 70
  • Sustainability: 74
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 59.1%; rating input score 59
  • Program expense ratio: 93.3%; rating input score 93
  • Fundraising efficiency: Limited

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; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 36.9%; rating input score 86; 86th percentile among comparable filings
  • Total-asset coverage ratio: 3.09; rating input score 75; 75th percentile among comparable filings
  • Liabilities to assets ratio: 0.28; rating input score 20; 20th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 65.5% per year; rating input score 100; 97th percentile among comparable filings
  • Revenue growth: 37.7% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: 34.2% per year; rating input score 100; 91st percentile among comparable filings

Details

  • Where the money goes: 59.1% of revenue deployed · 93.3% of spending went to programs
  • Governance: 9 of 9 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $459K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 — Financial Efficiency: Mission deployment rate scored 59/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Liabilities to assets ratio scored 20/100.