CHILDREN'S MUSEUM AND THEATRE OF MAINE (EIN 010352258) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1977

Legal Domicile

Principal Officer

JULIE BUTCHER PEZZINO

Phone

2078281234

Tax Period

2023-07-01 to 2024-06-30

CHILDREN'S MUSEUM AND THEATRE OF MAINE is a 501(c)(3) with EIN 010352258, based in PORTLAND, ME. Founded in 1977, the organization files IRS Form 990 and reported its most recent data for fiscal year 2023. In that period, it reported $3,294,822 in total revenue and $4,472,102 in total expenses, with net assets of $12,722,040.

Mission

AT THE CHILDREN'S MUSEUM & THEATRE OF MAINE, WE SET THE STAGE FOR EVERY CHILD TO IMAGINE AND LEARN THROUGH PLAY.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $1,452,802

Program Service Revenue $1,758,583

Investment Income $19,594

Other Revenue $63,843

TOTAL REVENUE $3,294,822

Expense Breakdown

Grants Paid $0

Salaries & Benefits $2,797,935

Fundraising Expenses $447,045

Program Expenses $2,618,001

Other Expenses $1,674,167

TOTAL EXPENSES $4,472,102

Year-over-Year Comparison

	2023	2022	Change
Revenue	$3,294,822	$3,338,115	0.0%
Expenses	$4,472,102	$3,870,336	+0.2%
Net Income	$-1,177,280	$-532,221	+1.2%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

159

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$142,925

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KRISTIN VALDMANIS	PRESIDENT	7.50	Officer Director	$0	$0	$0
JULIE OUELLETTE	VICE PRESIDE	7.50	Officer Director	$0	$0	$0
TABITHA LAMONTAGNE	TREASURER	7.50	Officer Director	$0	$0	$0
GAIL RINGEL	SECRETARY	7.50	Officer Director	$0	$0	$0
HEATHER ROBINSON	AT LARGE	7.50	Officer Director	$0	$0	$0
BARBEE GILMAN	AT LARGE	7.50	Officer Director	$0	$0	$0
PATTI BUTLER	DIRECTOR	2.00	Director	$0	$0	$0
UDAI CHOPRA	DIRECTOR	2.00	Director	$0	$0	$0
JENNIE COYNE	DIRECTOR	2.00	Director	$0	$0	$0
JEFF GLIDDEN	DIRECTOR	2.00	Director	$0	$0	$0
MATTHEW KESSELHAUT	DIRECTOR	2.00	Director	$0	$0	$0
MELISSA MCKERSIE	DIRECTOR	2.00	Director	$0	$0	$0
ALLISON MCLAUGHLIN	DIRECTOR	2.00	Director	$0	$0	$0
ROSALEEN PARSONS	DIRECTOR	2.00	Director	$0	$0	$0
ASHLEY PILSBURY	DIRECTOR	2.00	Director	$0	$0	$0
MANASSE SHINGIRO	DIRECTOR	2.00	Director	$0	$0	$0
JULIA TRUJILLO	DIRECTOR	2.00	Director	$0	$0	$0
TIFFANIE WINTERS	DIRECTOR	2.00	Director	$0	$0	$0
JEFF ZACHAU	DIRECTOR	2.00	Director	$0	$0	$0
JULIE BUTCHER PEZZINO	EXECUTIVE DI	40.00	Officer	$142,925	$0	$142,925

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$3,294,822	$4,472,102	$14,714,447	$-1,177,280
2023	$3,338,115	$3,870,336	$16,273,299	$-532,221
2022	$3,280,457	$3,251,455	$17,294,902	$29,002
2021	$2,889,070	$1,036,515	$17,523,127	$1,852,555
2020	$7,187,455	$1,376,167	$12,979,706	$5,811,288
2018	$2,625,468	$1,659,546	$5,206,739	$965,922

CHILDREN'S MUSEUM AND THEATRE OF MAINE