AMOA-NATIONAL DART ASSOCIATION INC

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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

1985

Legal Domicile

Principal Officer

RACHEL KAMUDA

Phone

7085757094

Tax Period

2024-09-01 to 2025-08-31

AMOA-NATIONAL DART ASSOCIATION INC, founded in 1985, is a community nonprofit that reported $1.6M in total revenue in fiscal year 2024. The organization ran a surplus of $319K, a strong 20% operating margin.

Mission

THE ORGANIZATION IS THE SANCTIONING BODY OF ELECTRONIC DARTING, DEDICATED TO THE STANDARDIZATION, RECOGNITION, PROMOTION AND GROWTH OF COMPETITION WORLDWIDE.

Program Service Accomplishments

Program 1

INTERNATIONAL TEAM DART TOURNAMENT

Program 2

PLAYER SERVICES INCLUDING SANCTION FEES

Program 3

OPERATIONS INCLUDING DART SMART POSTAGE COMMUNICATIONS

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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 $0

Program Service Revenue $1,640,171

Investment Income $-28,951

Other Revenue $0

TOTAL REVENUE $1,611,220

Expense Breakdown

Grants Paid $0

Salaries & Benefits $248,837

Fundraising Expenses $0

Other Expenses $1,043,696

TOTAL EXPENSES $1,292,533

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,611,220	$1,647,721	0.0%
Expenses	$1,292,533	$1,269,549	+0.0%
Net Income	$318,687	$378,172	-0.2%

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

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

$90,986

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ACE LEIDING	PRESIDENT	5.00	Officer Director	$0	$0	$0
PRESTON OBRIGEWITSCH	PAST PRESIDENT	2.50	Officer Director	$0	$0	$0
LISA HINRICHS	DIRECTOR	2.50	Director	$0	$0	$0
CHELSEY ADAMS	DIRECTOR	2.50	Director	$0	$0	$0
KEVIN GILMORE	TREASURER	2.50	Officer Director	$0	$0	$0
JEFF MAHAN	MFG. SPONSOR DIRECTOR	2.50	Director	$0	$0	$0
ED MCCAMMACK JR	MFG. SPONSOR DIRECTOR	2.50	Director	$0	$0	$0
SAM ZAMMUTO	MFG. SPONSOR DIRECTOR	2.50	Director	$0	$0	$0
TOM CECKITTI	VICE PRESIDENT	5.00	Officer Director	$0	$0	$0
NATE LAFLEUR	DIRECTOR	2.50	Director	$0	$0	$0
SHAWN SMITH	DIRECTOR	2.50	Director	$0	$0	$0
TOM DYE	DIRECTOR	2.50	Director	$0	$0	$0
TARA SCUDDER	AMOA LIAISON DIRECTOR	2.50	Director	$0	$0	$0
RACHEL KAMUDA	EXECUTIVE DIRECTOR	40.00	Officer	$90,986	$0	$90,986

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	$1,611,220	$1,292,533	$2,354,711	$318,687
2024	$1,647,721	$1,269,549	$1,999,822	$378,172
2023	$1,614,874	$1,249,861	$1,544,870	$365,013
2022	$1,359,891	$1,300,489	$1,188,521	$59,402
2021	$1,111,495	$1,096,345	$1,236,233	$15,150
2020	$658,915	$649,370	$1,239,433	$9,545
2019	$1,306,557	$1,156,326	$1,264,388	$150,231
2018	$1,257,000	$1,175,077	$1,108,073	$81,923