Lake Erie Nature and Science Center

Nonprofit profile at a glance

EIN
340845030
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Bay Village, OH, USA
Phone
4408712900
Rating
91
Verdict
STRONG
Rating confidence
Moderate
Sector
Science and Technology Museums

Official website

Reported finances

Revenue
$2,799,178
Expenses
$3,216,302
Assets
$8,515,653
Liabilities
$236,199

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

Leadership & pay

22 people listed

Executive titles in this filing

  • ZACH STEPHENS (PRESIDENT)
  • CHAR SHRYOCK (VICE PRESIDENT)
  • CATHERINE TIMKO (EXECUTIVE DIRECTOR)

Highest reported compensation

  • CATHERINE TIMKO (EXECUTIVE DIRECTOR): $114,436 total reported compensation

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

Overview

Mission

Lake erie nature & science center educates and inspires each of us to understand, appreciate, and take responsibility for our natural world. Serving more than 100,000 people each year with animal exhibits and programs, planetarium shows, and wildlife rehabilitation services, and

What it reported doing in 2024

Animal exhibits, programs and wildlife rehabilitation: live animal exhibits and programs connect people to the natural world with up close views of mammals, raptors, waterfowl, reptiles, and fish. Wildlife rehabilitation services assist people who bring ill or injured wildlife to our facility, and provide proper treatment for wildlife with the goal of release. Our center is the only facility of its kind in cuyahoga county that provides the public with wildlife rehabilitation services. Wildlife services and live animal exhibits are managed under rules and standards of federal, state and local permits. College students gain valuable experience in wildlife rehabilitation, animal care, and public animal programs through internships.

Operating model

Revenue model
Donor-supported. 71% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 90
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 42
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 89.5%; rating input score 90
  • Fundraising efficiency: $10.89 raised per $1 spent on fundraising; rating input score 40; 40th 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: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -14.9%; rating input score 9; 9th percentile among comparable filings
  • Total-asset coverage ratio: 2.65; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 3.6%; rating input score 65; 65th percentile among comparable filings

Growth

  • Program expense growth: 1.4% per year; rating input score 100; 19th percentile among comparable filings
  • Revenue growth: 3.6% per year; rating input score 100; 31st percentile among comparable filings
  • Asset growth: 5.3% per year; rating input score 100; 36th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 89.5% of spending went to programs
  • Governance: 21 of 21 board members independent · 8 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $2.9M in reported program spending
  • Leadership: top reported pay $114K · 22 people listed
  • Consistency: 31 of 31 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 40/100.
  • High — Sustainability: Operating margin scored 9/100.