Liabilities / Assets
94th percentile
Higher debt load relative to assets than 94% of similar nonprofits.
Friends of Lincoln Theater
EIN 68-0337428 • 501(c)3 • Yountville, CA
Profile
Friends of lincoln theater is dedicated to presenting diverse array of performing artists, producing symphony napa valley, providing the community with arts education and access to an inclusive multi-purpose performing arts space. Lincoln theater nurtures the artists and audiences of tomorrow by putting the community and artists into direct contact today.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
1.22x
Liabilities / Revenue
100th percentile
Higher debt load relative to revenue than 100% of similar nonprofits.
Net Margin
3rd percentile
Higher net margin than 3% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
33rd percentile
Faster asset growth than 33% of similar nonprofits.
Revenue Growth
8th percentile
Faster revenue growth than 8% of similar nonprofits.
Balance Sheet
Assets
Down$226,557
Down $49,991 (-18%) from 2023
Liabilities
Down$275,345
Down $839 (-0.3%) from 2023
Net Assets
Down-$48,788
Down $49,152 (-13503%) from 2023
Revenue
Down$4,142
Down $24,673 (-86%) from 2023
Expenses
Down$53,294
Down $76,558 (-59%) from 2023
Net Income
Up-$49,152
Up $51,885 (+51%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $226,557
- Liabilities
- $275,345
- Net assets
- -$48,788
- Revenue
- $4,142
- Expenses
- $53,294
- Net income
- -$49,152
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 18, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $4,142
Mission and Program Overview
Mission
Friends of lincoln theater is dedicated to presenting diverse array of performing artists, producing symphony napa valley, providing the community with arts education and access to an inclusive multi-purpose performing arts space. Lincoln theater nurtures the artists and audiences of tomorrow by putting the community and artists into direct contact today.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| 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. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| MICHAEL MADDEN | President | PT | $0 | - | - |
| BOB HURLEY | Secretary | - | $0 | - | - |
| TIMOTHY LACZYNSKI | Treasurer | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Friends of Lincoln Theater
- EIN
- 68-0337428
- Phone
- 7079449900
- Address
- PO BOX 2675, YOUNTVILLE, CA 94599
Signing Officer
- Name
- Michael Madden
- Title
- President
- Signed
- 2025-11-18
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Tax Office Alameda LLC
- Address
- 1204 Lincoln Ave Ste B, Alameda, CA 94501
- Preparer
- Jeffrey a Lewis CPA
- Phone
- 5105232313
Supplemental Narrative
Additional Explanations
Other Expenses.1002
“Office Expenses $545”
Other Expenses.1012
“Insurance $4785”
Other Expenses.1
“Employee health insurance $38825”
Other Expenses.2
“Building maintenance $1868”
Other Expenses.3
“Bank & credit card fees $1047”
Other Expenses.4
“COMMUNICATIONS $783”
Other Expenses.5
“Payroll processing fees $444”
Other Assets.1002
“Furniture and Fixtures - Beginning $33480 Furniture and Fixtures - Ending $33480”
Other Assets.1003
“Machinery and Equipment - Beginning $19573 Machinery and Equipment - Ending $19573”
Other Assets.1004
“Miscellaneous - Beginning $1519 Miscellaneous - Ending $1519”
Other Assets.1011
“Prepaid Expenses and Deferred Charges - Beginning $19926 Prepaid Expenses and Deferred Charges - Ending $19926”
Total Liabilities.1001
“Accounts Payable and Accrued Expenses - Beginning $110929 Accounts Payable and Accrued Expenses - Ending $110929”
Total Liabilities.1008
“Unsecured Notes and Loans Payable - Beginning $149900 Unsecured Notes and Loans Payable - Ending $149900”
Total Liabilities.1
“RENTAL DEPOSITS & TICKET SALES - Beginning $7355 RENTAL DEPOSITS & TICKET SALES - Ending $7351”
Total Liabilities.2
“CREDIT CARDS PAYABLE - Beginning $8000 CREDIT CARDS PAYABLE - Ending $7165”
Raw XML Appendix166 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
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| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 133013 |
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| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 512 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
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| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
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| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 226557 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 4142 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 4142 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 19046 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 19046 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 364 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | -48788 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 364 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | -48788 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Treasurer |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 74498 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 74498 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 48297 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | FRIENDS OF LINCOLN THEATER IS DEDICATED TO PRESENTING DIVERSE ARRAY OF PERFORMING ARTISTS, PRODUCING SYMPHONY NAPA VALLEY, PROVIDING THE COMMUNITY WITH ARTS EDUCATION AND ACCESS TO AN INCLUSIVE MULTI-PURPOSE PERFORMING ARTS SPACE. LINCOLN THEATER NURTURES THE ARTISTS AND AUDIENCES OF TOMORROW BY PUTTING THE COMMUNITY AND ARTISTS INTO DIRECT CONTACT TODAY. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | 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. |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 4485 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 276184 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 275345 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 53294 |
| IRS990EZ/TotalRevenueAmt | 0 | 4142 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.LINCOLNTHEATER.COM |
| IRS990ScheduleA/First5Years170Ind | 0 | X |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 26824 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 209630 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 775280 |
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| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 1082378 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1991 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 108 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 485 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 2584 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 64973 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 1082378 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 26824 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 209630 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 775280 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 70644 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 1082378 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 1084962 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Office Expenses $545 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Insurance $4785 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | EMPLOYEE HEALTH INSURANCE $38825 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | BUILDING MAINTENANCE $1868 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | BANK & CREDIT CARD FEES $1047 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | COMMUNICATIONS $783 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | PAYROLL PROCESSING FEES $444 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Furniture and Fixtures - Beginning $33480 Furniture and Fixtures - Ending $33480 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Machinery and Equipment - Beginning $19573 Machinery and Equipment - Ending $19573 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Miscellaneous - Beginning $1519 Miscellaneous - Ending $1519 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | Prepaid Expenses and Deferred Charges - Beginning $19926 Prepaid Expenses and Deferred Charges - Ending $19926 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | Accounts Payable and Accrued Expenses - Beginning $110929 Accounts Payable and Accrued Expenses - Ending $110929 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | Unsecured Notes and Loans Payable - Beginning $149900 Unsecured Notes and Loans Payable - Ending $149900 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | RENTAL DEPOSITS & TICKET SALES - Beginning $7355 RENTAL DEPOSITS & TICKET SALES - Ending $7351 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | CREDIT CARDS PAYABLE - Beginning $8000 CREDIT CARDS PAYABLE - Ending $7165 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Expenses.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1012 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Assets.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other Assets.1003 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Other Assets.1004 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Other Assets.1011 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Total Liabilities.1001 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Total Liabilities.1008 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Total Liabilities.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | Total Liabilities.2 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MICHAEL MADDEN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-18 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | FRIENDS OF LINCOLN THEATER |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | DBA LINCOLN THEATER FOUNDATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FRIE |
| ReturnHeader/Filer/EIN | 0 | 680337428 |
| ReturnHeader/Filer/PhoneNum | 0 | 7079449900 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 2675 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | YOUNTVILLE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 94599 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 921242342 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Tax Office Alameda LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1204 Lincoln Ave Ste B |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Alameda |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 94501 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5105232313 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JEFFREY A LEWIS CPA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-11-18T09:51:19-08:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
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