Nonprofit · EIN 35-2340348
SANDCASTLES A LAKE MICHIGAN CHILDRENS MUSEUM INC
Tax-exempt · LUDINGTON, MI 49431
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $358,717 | $307,744 | $50,973 | $856,277 | $6,039 | $850,238 |
| December 31, 2024 | 990 | $291,033 | $317,449 | -$26,416 | $841,639 | $4,903 | $836,736 |
| December 31, 2023 | 990 | $295,915 | $289,587 | $6,328 | $856,252 | $4,532 | $851,720 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $85,000
- Membership dues
- $44,571
- Program service revenue
- $160,772
- Investment income
- $107,005
- Net income from sales of inventory
- $5,940
- Other revenue
- $5,940
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $67,489
- Other salaries and wages
- $104,290
- Salaries, compensation and benefits (total)
- $190,608
- Professional fundraising fees
- $0
- Legal fees
- $130
- Accounting fees
- $5,738
- Occupancy
- $12,292
- Depreciation
- $28,377
- Program services (functional)
- $130,030
- Management and general (functional)
- $173,574
- Fundraising (functional)
- $4,140
Balance sheet and other
- Total assets, start of year
- $841,639
- Total assets, end of year
- $856,277
- Total liabilities, end of year
- $6,039
- Net assets, end of year
- $850,238
- Land, buildings and equipment
- $434,819
- Net assets without donor restrictions
- $715,394
- Net assets with donor restrictions
- $134,844
- Gross receipts
- $362,955
- Employees
- 13
- Volunteers
- 15
- Year formed
- 2007
- State of legal domicile
- MI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Gwen Adams | Executive Director Former | 40 | $61,580 |
| Kristin Korendyke | Executive Director Former | 30 | $4,461 |
| Brian Sak | Interim Executive Director Officer | 20 | $2,150 |
| Sarah Knudsen McMahon | Treasurer Trustee or director | 2 | $1,320 |
| Kelli Stojic | Director Trustee or director | 1 | $0 |
| Marsha Barter | Director Trustee or director | 1 | $0 |
| Sherlyn Houk | President Trustee or director | 1 | $0 |
| Joy Martinez | Director Trustee or director | 1 | $0 |
| Nanette Kibbey Scribner | Vice President Trustee or director | 2 | $0 |
| Darlene Ponko | Secretary Trustee or director | 2 | $0 |
| Jessica Thompson | Director Trustee or director | 1 | $0 |
| Natasha Worden-Bilinski | Director Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Kristin Korendyke | Executive Director Officer | 30 | $68,831 | $2,128 |
| Kelli Stojic | Director Trustee or director | 1 | $0 | $0 |
| Marsha Barter | Director Trustee or director | 1 | $0 | $0 |
| Sherlyn Houk | President Trustee or director | 1 | $0 | $0 |
| Joy Martinez | Director Trustee or director | 1 | $0 | $0 |
| Nanette Kibbey Scribner | Vice President Trustee or director | 2 | $0 | $0 |
| Sarah Knudsen McMahon | Treasurer Trustee or director | 2 | $0 | $0 |
| Darlene Ponko | Secretary Trustee or director | 2 | $0 | $0 |
| Jessica Thompson | Director Trustee or director | 1 | $0 | $0 |
| Natasha Worden-Bilinski | Director Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Kristin Korendyke | Executive Director Officer | 30 | $62,100 | $2,494 |
| Sarah Knudsen McMahon | Treasurer Trustee or director | 2 | $0 | $0 |
| Nanette Kibbey Scribner | Vice President Trustee or director | 2 | $0 | $0 |
| Jessica Thompson | Director Trustee or director | 1 | $0 | $0 |
| Darlene Ponko | Secretary Trustee or director | 2 | $0 | $0 |
| Marsha Barter | Director Trustee or director | 1 | $0 | $0 |
| Kelli Stojic | Director Trustee or director | 1 | $0 | $0 |
| Amanda Kinney | Director Trustee or director | 1 | $0 | $0 |
| Sherlyn Houk | President Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 595, LUDINGTON, MI 49431-0595
- In care of
- % NANETTE KIBBEY SCRIBNER
- Signed the 990
- NANETTE KIBBEY SCRIBNER, Vice President
- Phone
- (231) 233-9326
- Return prepared by
- Kirkpatrick Enterprises LLC
Mission
To create an environment that encourages and inspires children and families to explore their world, offering hands-on discovery while stimulating creativity, curiousity, the love of learning, cultural awareness, and positive interactions within and among families.
Program accomplishments
- Exhibits educate children about life in different environments with interactive activities. This includes living on a farm, planting gardens and understanding the impact of the activities. Field trips are offered throughout the season to groups of children locally and for surrounding communities.Expenses $130,030
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 35-2340348
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2008
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A52)
- Assets (IRS master file)
- $856,277
- Income (IRS master file)
- $362,955
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $358,717 | $307,744 | $856,277 | IRS |
| 990 | December 2024 | $291,033 | $317,449 | $841,639 | IRS |
| 990 | December 2023 | $295,915 | $289,587 | $856,252 | XML |
| 990 | December 2022 | $284,663 | $269,103 | $819,497 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 35-2340348).
Questions about SANDCASTLES A LAKE MICHIGAN CHILDRENS MUSEUM INC
- What is the EIN of SANDCASTLES A LAKE MICHIGAN CHILDRENS MUSEUM INC?
- The employer identification number (EIN) of SANDCASTLES A LAKE MICHIGAN CHILDRENS MUSEUM INC is 35-2340348.
- Is SANDCASTLES A LAKE MICHIGAN CHILDRENS MUSEUM INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2008.
- Are donations to SANDCASTLES A LAKE MICHIGAN CHILDRENS MUSEUM INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SANDCASTLES A LAKE MICHIGAN CHILDRENS MUSEUM INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SANDCASTLES A LAKE MICHIGAN CHILDRENS MUSEUM INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SANDCASTLES A LAKE MICHIGAN CHILDRENS MUSEUM INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who are the officers and directors of SANDCASTLES A LAKE MICHIGAN CHILDRENS MUSEUM INC?
- The 990 for the year ended December 31, 2025 lists 12 people; 4 received compensation from the organization, the highest $61,580 (Gwen Adams, Executive Director).
- How much revenue does SANDCASTLES A LAKE MICHIGAN CHILDRENS MUSEUM INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $358,717, expenses of $307,744 and total assets of $856,277 at year end.
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All nonprofits in LUDINGTON · Michigan · Arts, culture and humanities