THE WINTERSET IOWA THEATER (EIN 813112413) - 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

2017

Legal Domicile

Principal Officer

REBECCA FONS

Phone

5154622979

Tax Period

2025-01-01 to 2025-12-31

THE WINTERSET IOWA THEATER, founded in 2017, is a small nonprofit in the Arts, Culture & Humanities sector that reported $235K in total revenue in fiscal year 2025. Revenue fell 31% from the prior year — a significant decline worth monitoring. Expenses of $207K left a modest 12% surplus.

Mission

TO PROVIDE A COMMUNITY BASED VISUAL ART CENTER; PRESENTING BOTH FILMS AND LIVE PERFORMANCES (INCLUDED BUT NOT LIMITED TO THEATER, MUSIC, DANCE, EDUCATION PROGRAMS AND MASTER CLASSES) IN WINTERSET, IOWA.

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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 $115,765

Program Service Revenue $67,115

Investment Income $0

Other Revenue $52,546

TOTAL REVENUE $235,426

Expense Breakdown

Grants Paid $0

Salaries & Benefits $45,723

Fundraising Expenses $5,310

Program Expenses $184,933

Other Expenses $160,926

TOTAL EXPENSES $206,649

Year-over-Year Comparison

	2025	2024	Change
Revenue	$235,426	$340,600	-0.3%
Expenses	$206,649	$169,159	+0.2%
Net Income	$28,777	$171,441	-0.8%

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

$5,000

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DAN BUSH	MEMBER	1.00	Director	$0	$0	$0
JIM MEASE	MEMBER	1.00	Director	$0	$0	$0
MARIANNE FONS	MEMBER	1.00	Director	$0	$0	$0
REBECCA FONS	PRESIDENT	5.00	Officer	$5,000	$0	$5,000
LAURA BERTELSON	SECRETARY	10.00	Officer	$0	$0	$0
CATHERINE LENERS	TREASURER	5.00	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	$235,426	$206,649	$756,614	$28,777
2024	$340,600	$169,159	$863,444	$171,441
2023	$167,236	$191,688	$758,783	$-24,452
2022	$134,680	$170,611	$801,990	$-35,931
2021	$200,435	$153,748	$891,402	$46,687
2020	$126,743	$132,544	$903,362	$-5,801
2019	$154,317	$176,631	$865,613	$-22,314
2018	$322,152	$208,245	$929,174	$113,907

THE WINTERSET IOWA THEATER