LINCOLN CLAY ARTS CENTER (EIN 331672363) - Form 990 Financial Analysis & Trantor Score

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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 repurpose, remodel and make ADA compliant the local vacant Carnegie Library building into a community Clay Arts Center to provide the local art community with studio spaces, classroom area for instructions and other community art related uses and events.

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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

LINCOLN CLAY ARTS CENTER