Definitions
Museum Size
| Size Category | Total Operating Expenses | Building Size (square feet) |
Annual Attendance |
Staff |
| Small | Less than $487,326 | Less than 12,000 | Less than 50,000 | Less than 14 |
| Medium | $487,326 – $2.3 million | 12,000 – 44,040 | 50,000 – 148,667 | 14 – 41 |
| Large | More than $2.3 million | More than 44,040 | More than 148,667 | More than 41 |
Barchas-Lichtenstein, J., Voiklis, J., Flinner, K., & Fraser, J. (2017). Using museum size & locale to understand capacity.
ACM Trends 1(7) New York: Knology & Association of Children’s Museums.
Activities & Governance – Attendance, Staff and Volunteers
Attendance – ACM surveys. Total general attendance, including members, at the museum each fiscal year.
Attendance Ratio: This ratio shows the number of annual museum visitors per one museum staff member (number of annual visitors: one staff member). The information for this ratio is pulled from museums’ self-reported annual attendance numbers and the total staff reported on a museum’s annual Form 990.
Staff – Collected through 990s on Line 5.Total number of individuals employed in calendar year [of filing].
Staff Ratio: This ratio shows the total number of staff per one volunteer (number of staff: one volunteer). This information is pulled from a museum’s annual Form 990.
Volunteers – Collected through 990s on Line 6. Full-time and part-time, including volunteer members of the organization’s governing body, who provided volunteer services to the organization during the reporting year.]
Revenues – Program Services Income and other revenue streams
Program Services Income – Collected through 990s on Line 9. For each program service (related to mission), organizations must report any revenue derived directly from the activity, such as fees for services or from the sale of goods that directly relate to the listed activity.
Program Services Ratio: This ratio shows the percentage of annual programmatic income, in U.S. dollars, compared to the total annual income received.
Program Services Income Sub-Ratio: This ratio shows the amount of annual programmatic services income, in U.S. dollars, per one museum visitor (programmatic income in U.S. dollars: one museum visitor). This ratio can provide more context to the Program Services Ratio.
Total revenue—Collected through 990s as a sum of lines 8 through 11 or directly from line 12. Inclusive of Program Services Income.
Expenses – Labor Expenses & Non-Labor Expenses
Labor Expenses – Collected through 990s line 15. Total compensation to current officers, directors, trustees, and key employees for the organization’s tax year must be reported on Line 5. Compensation includes all forms of income and benefits including pension plan contributions and fringe benefits.
Labor Expenses Ratio: This ratio shows the total annual labor expenses as a percentage of a museum’s total annual expenses. The information for this ratio is pulled from a museum’s annual Form 990.
Labor Expenses Sub-Ratio: This ratio shows, in U.S. dollars, the amount of labor expenses spent per one dollar of programmatic income received (labor U.S. dollars spent: one U.S. dollar programmatic income). This ratio can provide more context to a museum’s use of non-labor expenses compared to the Non-Labor Expense Ratio. It can also give more context to a museum’s programmatic income compared to the Total Expense Sub-Ratio.
Non-Labor Expenses – Collected through 990s by subtracting line 15 from line 18.
Non-Labor Expenses Ratio: This ratio shows the total annual non-labor expenses as a percentage of a museum’s total annual expenses.
Non-Labor Expenses Sub-Ratio: This ratio shows, in U.S. dollars, the amount of non-labor money spent per one dollar of programmatic income received (non-labor U.S. dollars spent: one U.S. dollar programmatic income). This ratio can provide more context to a museum’s use of non-labor expenses compared to the Non-Labor Expense Ratio. It can also give more context to a museum’s programmatic income compared to the Total Expense Sub-Ratio.
Total Expenses – Collected through 990s through line 18
Total Expenses Ratio: This ratio shows, in U.S. dollars, the total annual expenses per one museum visitor (total annual U.S. dollars spent: one visitor).
Total Expenses Sub-Ratio: This ratio shows, in U.S. dollars, the total annual expenses per one dollar of programmatic income (total annual U.S. dollars spent: one U.S. dollar programmatic income).
Net Revenue
Net Revenue – Collected through 990s as a subtraction of line 18 from line 12 or directly from line 19.
Net Revenue Ratio: This ratio shows, in U.S. dollars, the total annual income per one dollar of annual expense (annual income in U.S. dollars: one dollar of annual expense).