Mini Sota Agricultural Childrens Museum

Nonprofit profile at a glance

EIN
921619710
IRS 990 coverage
2023–2025
Forms available
Form 990 2025
Location
Benson, MN, USA
Phone
3207607917
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Children's Museums

Reported finances

Revenue
$237,382
Expenses
$109,716
Assets
$871,299
Liabilities
$285,000

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

Leadership & pay

11 people listed

Executive titles in this filing

  • KATIE SATERBAK (PRESIDENT)

People named in this filing

  • GINGER CLAUSSEN (FOUNDER)
  • KELLY MICHAELSON (SECRETARY)
  • KATIE SATERBAK (PRESIDENT)

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

Our mission at mini sota agricultural children's museum is to create an environment where children of all ages can explore the diverse field of agriculture through interactive exhibits. We will fulfill that mission through our five pillars and an array of exhibits that can evolve with the field of agriculture. Through nonprofit status, we will be able to involve our community members and businesses in a way that benefits both those who donate and our museum. It will allow us to focus our efforts and funds on educational programs, and provide access for all to play.

What it reported doing in 2025

The purpose of this corporation is to receive contributions of money and other property through gifts, grants or bequests and to hold, invest and expand contributions in compliance with existing laws for the promotion, study and education of agriculture of swift county and the surrounding region and communities, including but not limited to the fields of machinery, grain production, engineering, livestock and local impact.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 most voting board members are independent. A relatively small share of available resources goes toward mission work and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 51
  • Transparency & Controls: 92
  • Accountability: 88
  • Sustainability: 78
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 40.1%; rating input score 40
  • Program expense ratio: 84.5%; rating input score 85
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: 53.8%; rating input score 92; 92nd percentile among comparable filings
  • Total-asset coverage ratio: 7.94; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0.33; rating input score 12; 12th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 149.9% per year; rating input score 100; 99th percentile among comparable filings
  • Revenue growth: -4.2% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: 50.8% per year; rating input score 100; 96th percentile among comparable filings

Details

  • Where the money goes: 40.1% of revenue deployed · 84.5% of spending went to programs
  • Governance: 11 of 11 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $93K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 5 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.
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 40/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Liabilities to assets ratio scored 12/100.