YORBA LINDA SPOTLIGHT THEATER COMPANY (EIN 731684315) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

2003

Legal Domicile

Principal Officer

Elise Lamm

Phone

7142232864

Tax Period

2025-01-01 to 2025-12-31

YORBA LINDA SPOTLIGHT THEATER COMPANY, founded in 2003, is a small nonprofit in the Arts, Culture & Humanities sector that reported $456K in total revenue in fiscal year 2025. Revenue grew 17% year-over-year, indicating healthy expansion.

Mission

The Yorba Linda Spotlight Theater Company is dedicated to providing performing arts education and performance opportunities to the aspiring artists of Orange County and surrounding areas.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $8,636

Program Service Revenue $439,941

Investment Income $6,792

Other Revenue $850

TOTAL REVENUE $456,219

Expense Breakdown

Grants Paid $0

Salaries & Benefits $259,262

Fundraising Expenses $0

Program Expenses $488,093

Other Expenses $228,831

TOTAL EXPENSES $488,093

Year-over-Year Comparison

	2025	2024	Change
Revenue	$456,219	$391,469	+0.2%
Expenses	$488,093	$405,529	+0.2%
Net Income	$-31,874	$-14,060	+1.3%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

100

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

$38,308

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Katlin McCauley	Studio Manager	20	Key Emp	$38,308	$0	$38,308
Charna Lopez	Artistic Director	10	Director	$0	$0	$0
Elise Lamm	Financial Director	10	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	$456,219	$488,093	$187,934	$-31,874
2024	$391,469	$405,529	$231,294	$-14,060
2023	$491,617	$349,209	$234,738	$142,408
2022	$306,616	$309,598	$101,598	$-2,982
2021	$266,174	$245,377	$85,266	$20,797
2019	$235,591	$227,075	$46,442	$8,516
2018	$231,008	$200,336	$42,143	$30,672

YORBA LINDA SPOTLIGHT THEATER COMPANY