DECATUR COUNTY AMUSEMENT AUTHORITY (EIN 237245892) - 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

1973

Legal Domicile

Phone

7854752381

Tax Period

2025-01-01 to 2025-12-31

DECATUR COUNTY AMUSEMENT AUTHORITY, founded in 1973, is a micro nonprofit that reported $98K in total revenue in fiscal year 2025. Revenue fell 45% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $17K, a strong 17% operating margin.

Mission

PROVIDE AND OPERATE RIDES, GAMES, ETC. AT DECATUR COUNTY FAIR TO BENEFIT CIVIC AND GENERAL INTEREST OF DECATUR COUNTY KANSAS

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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 (2025)

Revenue Breakdown

Contributions & Grants $12,355

Program Service Revenue $68,126

Investment Income $379

Other Revenue $17,300

TOTAL REVENUE $98,160

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $81,388

Other Expenses $81,388

TOTAL EXPENSES $81,388

Year-over-Year Comparison

	2025	2024	Change
Revenue	$98,160	$177,201	-0.4%
Expenses	$81,388	$115,998	-0.3%
Net Income	$16,772	$61,203	-0.7%

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

N/A

Employees

N/A

Volunteers

150

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
TRACY JENNINGS	MEMBER	10.00	Director	$0	$0	$0
BRET JENNINGS	MEMBER	10.00	Director	$0	$0	$0
COLTON SPRINGER	MEMBER	10.00	Director	$0	$0	$0
CARRIE MORFORD	PRESIDENTTREASURER	10.00	Officer	$0	$0	$0
LINDSAY FORTIN	VICE PRESIDENTSECRETARY	10.00	Officer	$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	$98,160	$81,388	$558,127	$16,772
2024	$177,201	$115,998	$541,355	$61,203

DECATUR COUNTY AMUSEMENT AUTHORITY