DECATUR AREA ARTS COUNCIL INC (EIN 237105580) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1967

Legal Domicile

Principal Officer

NICK SMITH

Phone

2174233189

Tax Period

2024-09-01 to 2025-08-31

DECATUR AREA ARTS COUNCIL INC, founded in 1967, is a small nonprofit that reported $533K in total revenue in fiscal year 2024. Expenses of $458K left a modest 14% surplus.

Mission

TO PLAN, COORDINATE, PROMOTE AND DEVELOP OPPORTUNITY FOR AND APPRECIATION OF CULTURAL ACTIVITIES

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $284,969

Program Service Revenue $129,504

Investment Income $63,527

Other Revenue $54,725

TOTAL REVENUE $532,725

Expense Breakdown

Grants Paid $0

Salaries & Benefits $193,026

Fundraising Expenses $39,567

Program Expenses $230,815

Other Expenses $264,759

TOTAL EXPENSES $457,785

Year-over-Year Comparison

	2024	2023	Change
Revenue	$532,725	$512,040	+0.0%
Expenses	$457,785	$490,710	-0.1%
Net Income	$74,940	$21,330	+2.5%

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

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARILYN DAVIS	DIRECTOR	0.25	Director	$0	$0	$0
SHANI GOSS	DIRECTOR	0.25	Director	$0	$0	$0
JIM JACKSON	DIRECTOR	0.25	Director	$0	$0	$0
SHYLER KRAUS	DIRECTOR	0.25	Director	$0	$0	$0
EMMA ROARK	DIRECTOR	0.25	Director	$0	$0	$0
TONEE ROPER	DIRECTOR	0.25	Director	$0	$0	$0
JEREMY SARNA	DIRECTOR	0.25	Director	$0	$0	$0
NICK SMITH	PRESIDENT	0.25	Officer Director	$0	$0	$0
LAURA WALKER	DIRECTOR	0.25	Director	$0	$0	$0
SCOTT WRAY	DIRECTOR	0.25	Director	$0	$0	$0
ELIZABETH MERRILL	TREASURER	0.25	Officer Director	$0	$0	$0
DARIN COFFMAN	DIRECTOR	0.25	Director	$0	$0	$0

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
2025	$532,725	$457,785	$1,504,622	$74,940
2024	$512,040	$490,710	$1,431,062	$21,330
2023	$384,686	$457,977	$1,442,516	$-73,291
2022	$273,854	$396,581	$1,520,083	$-122,727
2021	$443,858	$298,822	$1,637,940	$145,036
2020	$373,375	$391,850	$1,525,700	$-18,475
2019	$419,816	$458,447	$1,518,826	$-38,631
2018	$440,682	$468,409	$1,556,656	$-27,727

DECATUR AREA ARTS COUNCIL INC