Friends of Lincoln Theater Dba Lincoln Theater Foundation

Nonprofit profile at a glance

EIN
680337428
IRS 990-EZ coverage
2023–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2022, Form 990-EZ 2024
Location
Yountville, CA, US
Phone
707.944.9900
Rating confidence
Limited
Sector
Single Organization Support

Official website

Reported finances

Revenue
$4,142
Expenses
$53,294
Assets
$226,557
Liabilities
$275,345

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • MICHAEL MADDEN (President)

People named in this filing

  • MICHAEL MADDEN (President)
  • BOB HURLEY (Secretary)
  • TIMOTHY LACZYNSKI (Treasurer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the Napa Valley Performing Arts Center at Lincoln Theater is to enrich the cultural life of the Napa Valley by presenting a diverse array of performing arts and educational programs.

What it reported doing in 2024

Through contributions received, the organization has provided arts education and presented a diverse collection of performing artists, while maintaining the theater to allow for a multi-purpose performing arts space for the napa valley community.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 82
  • Sustainability: 32
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -1,186.7%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 4.25; rating input score 81; 81st percentile among comparable filings
  • Liabilities to assets ratio: 1.22; rating input score 4; 4th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -18.1% per year; rating input score 0; 16th percentile among comparable filings
  • Asset growth: -5.9% per year; rating input score 0; 23rd percentile among comparable filings

Details

  • What they do: Mission, programs, and operating context captured from the official website.
  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 2/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 4/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.
  • High — Grant Readiness: California registration: this organization is not authorized to operate as a charity in California.