LINCOLN CLAY ARTS CENTER

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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

2024

Legal Domicile

Principal Officer

David Riccitiello

Phone

7072925526

Tax Period

2025-01-01 to 2025-12-31

LINCOLN CLAY ARTS CENTER, founded in 2024, is a small nonprofit in the Human Services sector that reported $281K in total revenue in fiscal year 2025. Revenue surged 154% from the prior year, signaling strong growth momentum. The organization ran a surplus of $281K, a strong 100% operating margin.

Mission

To promote, foster and support the clay and ceramic arts in the City of Lincoln, Placer County and the Greater Sacramento Region through exhibits, shows, tours, education and other activities for artists and for those who appreciate the arts and value the positive impact the arts have on communities.

Program Service Accomplishments

Program 1

Expenses: $0 Revenue: $280,200

Grant and Funds were not received until November 26, 2025. No accomplishments made during 2025, but repurposing and remodel plans have commenced.

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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 $280,200

Program Service Revenue $0

Investment Income $672

Other Revenue $0

TOTAL REVENUE $280,872

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $0

Other Expenses $200

TOTAL EXPENSES $200

Year-over-Year Comparison

	2025	2024	Change
Revenue	$280,872	$110,707	+1.5%
Expenses	$200	$110,707	-1.0%
Net Income	$280,672	$0	N/A

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

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
David Riccitiello	Board Chair, President, CEO	30	Director	$0	$0	$0
James Carnathan	Vice Chairman, Vice President	15	Director	$0	$0	$0
Robert Green	Secretary, Treasurer	15	Director	$0	$0	$0
Thomas Moe	Director	20	Director	$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	$280,872	$200	$280,672	$280,672