Dodge City ? Over the past four years, the Boot Hill Museum has received $775,000 in local sales tax money to keep it afloat, according to figures from City Hall.

But some local officials wonder what the museum, founded in 1947 as a tribute to the heritage that has made Dodge City known throughout the world as a symbol of the Old West, has done to improve its financial viability.

The museum’s board of directors and its interim director, Lara Brehm, say a steady decline of tourists in western Kansas is a major reason why Boot Hill has faced financial problems. The museum also has seen a decrease in the number of local visitors.

In the 1970s and ’80s, the museum often brought in close to 300,000 visitors a year. The museum now reports between 60,000 to 70,000 visitors annually.

“Attendance isn’t what it was 30 or 40 years ago,” Brehm said. “And until the last couple years, we haven’t needed funds to cover our deficits.”

According to city records, Boot Hill received its first boost in 2004 – $200,000 from the “Why Not Dodge?” sales tax fund. The museum has returned for funds every year since – $275,000 in 2005, $150,000 in 2006 and another $150,000 last year.

The museum now is asking the city and county to allow it to receive “Why Not Dodge?” funds every year.

George Henrichs, chairman of the museum’s board of directors, said expenses have continued to rise even as the number of visitors declined. The museum brings in about $900,000 in revenues each year, but its costs top $1 million.

Brehm said the “Why Not Dodge?” funds have gone into the museum’s operational budget, which is used to pay general bills, maintenance and overhead costs.

Mayor Kent Smoll, who reluctantly voted to give the museum funds in 2007, said he doesn’t think local governments should be involved in the museum business. Smoll said Boot Hill should be held accountable for why it needs the money and should explain what it’s doing to solve the problem.

“If you always do what you always do, you always get what you always got,” Smoll said. “I’m just curious if Boot Hill has really stepped back and said, ‘Are we really doing everything that we need to make this a success?”‘

Museum leaders say they are trying to change Boot Hill’s direction.

Local officials agree that the museum has a positive influence on the community. Sales tax revenues in Dodge City generally increase during the museum’s key months – June through September.

Still, they have asked about the museum’s efforts to obtain state and federal grants. But Brehm said not many are directed at operational expenses.

Dan Carey-Whalen, director of grants for the Kansas Humanities Council, one of the state’s main fund-granting entities, confirmed that few grants are available to cover day-to-day costs. He said the council offers grants only for specific events or to create new exhibits.

Carey-Whalen suggested that Boot Hill could apply for grants for events that could increase local interest in the museum.

The museum has set up three special events through the Kansas Humanities Program for 2008, including two speakers and one traveling exhibit.

Henrichs said those events could help boost local attendance.

The city and county, meanwhile, have hired Heberling Associates, a Pennsylvania-based cultural advising firm, to find ways to boost the area’s lagging tourism industry.