Liabilities / Assets
58th percentile
Higher debt load relative to assets than 58% of similar nonprofits.
EIN 94-3052481 • 501(c)3 • Mount Vernon, WA
Profile
To entertain, inform and inspire our diverse community through cinema, live performances and educational programs while preserving the historic lincoln theatre.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
58th percentile
Higher debt load relative to assets than 58% of similar nonprofits.
Liabilities / Revenue
66th percentile
Higher debt load relative to revenue than 66% of similar nonprofits.
Net Margin
44th percentile
Higher net margin than 44% of similar nonprofits.
Top Officer Pay
45th percentile
Higher top officer pay than 45% of similar nonprofits.
Top officer pay equals 2.6% of source-year revenue.
Asset Growth
89th percentile
Faster asset growth than 89% of similar nonprofits.
Revenue Growth
7th percentile
Faster revenue growth than 7% of similar nonprofits.
Assets
Up$1,871,312
Up $592,124 (+46%) from 2023
Liabilities
Up$217,490
Up $192,344 (+765%) from 2023
Net Assets
Up$1,653,822
Up $399,780 (+32%) from 2023
Revenue
Down$1,119,780
Down $770,553 (-41%) from 2023
Expenses
Down$1,100,477
Down $435,246 (-28%) from 2023
Net Income
Down$19,303
Down $335,307 (-95%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
To entertain, inform and inspire our diverse community through cinema, live performance and educational programs while preserving the historic lincoln theatre.
To entertain, unform,and inspire our diverse community through cinema, live perfromances, and educational programs while preserving the historic linoln theatre.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $598,487 | $608,360 | ▲ $9,873 |
| Land, Buildings, and Equipment, Net | $464,269 | $594,082 | ▲ $129,813 |
| Cash and Non-Interest-Bearing Accounts | $214,262 | $90,200 | ▼ $124,062 |
| Prepaid Expenses and Deferred Charges | - | $31,746 | - |
| Accounts Receivable | $-85 | $7,906 | ▲ $7,991 |
| Inventories for Sale or Use | $3,450 | $3,450 | → $0 |
| Pledges and Grants Receivable | $-1,195 | - | - |
| Total Assets | $1,279,188 | $1,871,312 | ▲ $592,124 |
| Other Assets Total | $0 | $535,568 | ▲ $535,568 |
| Liabilities | |||
| Deferred Revenue | - | $138,112 | - |
| Accounts Payable and Accrued Expenses | $25,146 | $79,378 | ▲ $54,232 |
| Total Liabilities | $25,146 | $217,490 | ▲ $192,344 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | - | $883,146 | - |
| Net Assets Without Donor Restrictions | $1,254,042 | $770,676 | ▼ $483,366 |
| Total Net Assets Fund Balance | $1,254,042 | $1,653,822 | ▲ $399,780 |
| Total Liabilities and Net Assets / Fund Balance | $1,279,188 | $1,871,312 | ▲ $592,124 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $69,782 | $414,308 | $484,090 |
| Leasehold Improvements | $365,063 | $68,240 | $433,303 |
| Other Land Buildings | $159,237 | $759 | $159,996 |
| Other Assets Org | $615 | - | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Roger Gietzen | Executive Director | FT | $29,668 | $29,668 |
| Name | Title |
|---|---|
| Gregory Norton | President |
| Duane Petzoldt | Vice President |
| Conrad Askland | Board Member |
| Doris Brevoort | Board Member |
| Germaine Kornegay | Board Member |
| Joe Bowen | Board Member |
| Susan Redd | Board Member |
| Ron Guttu | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $626,075 |
| Salaries, Compensation, and Employee Benefits | $474,402 |
| Total Fundraising Expense | $68,853 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $251,496 | $119,050 | $26,702 | $397,248 |
| Office Expenses | $47,963 | $15,680 | $19,709 | $83,352 |
| Advertising | $65,702 | - | $9,854 | $75,556 |
| Payroll Taxes | $27,502 | $16,174 | $3,628 | $47,304 |
| Depreciation Depletion | $44,040 | $225 | - | $44,265 |
| Fees for Services Accounting | - | $34,398 | - | $34,398 |
| Occupancy | $25,500 | $5,176 | $3,215 | $33,891 |
| Other Employee Benefits | $17,691 | $9,932 | $2,227 | $29,850 |
| Other Expenses | $11,107 | $4,037 | $3,222 | $11,107 |
| All Other Expenses | $5,317 | - | - | $5,317 |
| Information Technology | $1,776 | $888 | $296 | $2,960 |
| Fees for Services Other | - | $1,761 | - | $1,761 |
| Conferences and Meetings | - | $1,561 | - | $1,561 |
| Insurance | $592 | $254 | - | $846 |
| Travel | - | $518 | - | $518 |
| Total Functional Expenses | $821,970 | $209,654 | $68,853 | $1,100,477 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $1,249,745 |
| Expenses per Audited Statements | $1,100,477 |
| Total Expenses per Form 990 | $1,100,477 |
| Expenses Not Reported on Form 990 | $149,268 |
| Expenses Not Reported on Financial Statements | $0 |
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $38,947 |
| Fundraising Gross Income | $31,740 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Brewfest | $35,803 | $31,740 | $38,947 | $-7,207 |
| Total Events | $35,803 | $31,740 | $38,947 | $-7,207 |
“Individuals can become lincoln theatre members by paying an annual fee of $30. There are various membership levels which include various benefits such as film passes and on screen recognition. All board members are able to vote on the board of directors at the annual membership meeting.”
“Members elect the directors of the foundation by majority vote of those present at the annual meeting.”
“The form 990 was reviewed by the executive director and treasurer before it is filed.”
“Officers and board members are required to disclose conflicts of interests. New officers and board members are made aware of the conflict of interest policy and disclosure requirements.”
“Form 990 is available upon request or online through guidestar.org”
“All governing documents are made available to the public upon request.”
“A new independent auditor was selected during the year.”
“The lincoln theater center foundation, pursuant to a letter of determination from the internal revenue service, is a non-profit organization exempted from the federal income tax under section 501(c)(3) of the internal revenue service code of 1986. As of june, 30 2024 the entity had no unrealated business activities subject to federal income taxes. Management evaluated the entities tax positions and concluded that the entity had taken no uncertain tax positions.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 25146 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 79378 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | -85 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 7906 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO ENTERTAIN, UNFORM,AND INSPIRE OUR DIVERSE COMMUNITY THROUGH CINEMA, LIVE PERFROMANCES, AND EDUCATIONAL PROGRAMS WHILE PRESERVING THE HISTORIC LINOLN THEATRE. |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 9854 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 65702 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 75556 |
| IRS990/AllOtherContributionsAmt | 0 | 132082 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 5317 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 5317 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | TRISHA BATES |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3604197129 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 712 SOUTH FIRST STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | MOUNT VERNON |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | WA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 98273 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 214262 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 90200 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 1561 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 1561 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContriRptFundraisingEventAmt | 0 | 4063 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 447534 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 16776 |
| IRS990/CYOtherExpensesAmt | 0 | 626075 |
| IRS990/CYOtherRevenueAmt | 0 | 70459 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 585011 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 19303 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 474402 |
| IRS990/CYTotalExpensesAmt | 0 | 1100477 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 68853 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1119780 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 138112 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 225 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 44040 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 44265 |
| IRS990/Desc | 0 | THE LINCOLN THEATRE PROVIDES A VENUE FOR A WIDE RANGE OF CONCERTS AND LIVE EVENTS THAT SERVE THE COMMUNITY. THIS INCLUDES PERFORMANCES BY SKAGIT VALLEY SCHOOL DISTRICT BANDS AND CHOIRS, PRODUCTIONS BY REGIONAL PERFORMING ARTS ORGANIZATIONS SUCH AS THEATRE ARTS GUILD AND META, AND EVENTS HOSTED BY COMMUNITY GROUPS INCLUDING THE MOUNT VERNON LIBRARY AND THE BOYS AND GIRLS CLUB. THIS PROGRAM SUPPORTS ARTS EDUCATION, CULTURAL ENRICHMENT, AND COMMUNITY ENGAGEMENT. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonatedServicesAndUseFcltsAmt | 0 | 120000 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 883146 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 14 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 399099 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 34398 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 34398 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 1761 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 1761 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | GREGORY NORTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DUANE PETZOLDT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | RON GUTTU |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | SUSAN REDD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | CONRAD ASKLAND |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | GERMAINE KORNEGAY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | DORIS BREVOORT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | JOE BOWEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | ROGER GIETZEN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 29668 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | EXECUTIVE DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1988 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 1 |
| IRS990/FundraisingAmt | 0 | 4063 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 38947 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 31740 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GovernmentGrantsAmt | 0 | 235994 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1198152 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 116374 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/FundraisingAmt | 0 | 296 |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 888 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 1776 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 2960 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 254 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 592 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 846 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 3450 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 3450 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 16776 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 16776 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 42 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 483307 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 464269 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 594082 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1077389 |
| IRS990/LegalDomicileStateCd | 0 | WA |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 39425 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 75395 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO ENTERTAIN, UNFORM,AND INSPIRE OUR DIVERSE COMMUNITY THROUGH CINEMA, LIVE PERFROMANCES, AND EDUCATIONAL PROGRAMS WHILE PRESERVING THE HISTORIC LINOLN THEATRE. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1254042 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1653822 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | -7207 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | -7207 |
| IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 76949 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 76949 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1254042 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 770676 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 3215 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 5176 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 25500 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 33891 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 19709 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 15680 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 47963 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 83352 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 0 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 535568 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 2227 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 9932 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 17691 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 29850 |
| IRS990/OtherExpensesGrp/Desc | 0 | CONCERTS AND LIVE EVENT |
| IRS990/OtherExpensesGrp/Desc | 1 | CONCESSIONS |
| IRS990/OtherExpensesGrp/Desc | 2 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/Desc | 3 | EDUCATIONAL EXPENSES |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 3222 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 4037 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 243690 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 72780 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 6814 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 11107 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 243690 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 72780 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 14073 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 11107 |
| IRS990/OtherInd | 0 | X |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 711190 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 717 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 717 |
| IRS990/OtherRevenueTotalAmt | 0 | 717 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 26702 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 119050 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 251496 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 397248 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 3628 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 16174 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 27502 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 47304 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | -1195 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 31746 |
| IRS990/PrincipalOfficerNm | 0 | RONALD L GUTTU |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 260477 |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 711190 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 711110 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 711110 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 711110 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 4 | 711190 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CONCERTS AND LIVE EVEN |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | CONCESSIONS INCOME |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | FILM TICKET SALES |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | TICKET HANDLING FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | EDUCATIONAL INCOME |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 284046 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 144216 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 77288 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 67148 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 12313 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 284046 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 144216 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 77288 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 67148 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 12313 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | THE ORGANIZATION OPERATES A PRIMARILY VOLUNTEER RUN CONCESSIONS PROGRAM AT THE LINCOLN THEATRE, OFFERING ORGANIC POPCORN SOURCED FROM THE SKAGIT VALLEY FOOD CO-OP, ASSORTED SNACKS, AND A VARIETY OF BEVERAGES. PROCEEDS SUPPORT THE THEATRE'S NONPROFIT MISSION, WHILE EMPHASIZING PARTNERSHIPS WITH LOCAL BUSINESSES AND PROVIDING HIGH-QUALITY REFRESHMENTS TO ENHANCE THE PATRON EXPERIENCE. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 202631 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 144216 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | THE LINCOLN THEATRE PRESENTS A CURATED SELECTION OF FILMS TO EDUCATE, ENTERTAIN, AND INSPIRE THE COMMUNITY. THE PROGRAM FEATURES INDEPENDENT, CLASSIC, FOREIGN, AND DOCUMENTARY FILMS, AS WELL AS CULTURALLY SIGNIFICANT AND FAMILY-FRIENDLY TITLES. BY OFFERING DIVERSE CINEMATIC EXPERIENCES, THE THEATRE PROMOTES FILM AS AN ART FORM AND FOSTERS DIALOGUE, CULTURAL AWARENESS, AND COMMUNITY ENGAGEMENT. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 202940 |
| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 145153 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | THE LINCOLN THEATRE OFFERS SKAGIT THEATRE CAMP AND THE LINCOLN PLAYERS THEATRE SCHOOL TO PROVIDE HIGH-QUALITY, SKILLS-BASED PERFORMING ARTS EDUCATION FOR STUDENTS OF ALL AGES. LED BY EXPERIENCED THEATRE PROFESSIONALS, THESE PROGRAMS EMPHASIZE ONE-ON-ONE INSTRUCTION, CREATIVITY, AND PERSONAL GROWTH IN A SUPPORTIVE CLASSROOM SETTING WITHIN THE HISTORIC LINCOLN THEATRE. THROUGH PARTNERSHIPS WITH LOCAL SCHOOLS, ORGANIZATIONS, AND SOCIAL SERVICE AGENCIES, THE THEATRE ENSURES BROAD ACCESS TO ARTS EDUCATION AND COMMUNITY ENRICHMENT ACROSS SKAGIT VALLEY. |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 0 | 17300 |
| IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt | 0 | 12313 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 600509 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 449 |
| IRS990/PYOtherExpensesAmt | 0 | 0 |
| IRS990/PYOtherRevenueAmt | 0 | 166319 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1123056 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 1890333 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 0 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1890333 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 19303 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 76949 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 284046 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 598487 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 608360 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 446951 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 591509 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 637914 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 509886 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 140609 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 2326869 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 131810 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 449 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 140 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 124 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 433 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 132956 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 399160 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 1123057 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 362423 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 68885 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 777859 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 2731384 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt | 0 | 23178 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt | 0 | 15751 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 38929 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 131810 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 449 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 140 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 124 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 433 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 132956 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.02440 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt | 0 | 214768 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 214768 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.93610 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 5097182 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 846111 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 1737744 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1016088 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 578771 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 918468 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 5097182 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 1192689 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 1738193 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 1016228 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 578895 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 918901 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 5444906 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/DonatedServicesUseFcltsAmt | 0 | 120000 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 69782 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 414308 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 484090 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 149268 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1100477 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 365063 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 68240 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 433303 |
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