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Lincoln Theatre Association

EIN 20-5886656 · Columbus, OH

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthStrong93 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE MISSION OF THE LINCOLN THEATRE ASSOCIATION IS TO SERVE AS THE STEWARD OF THE HISTORIC LANDMARK THEATRE, AS AN INCUBATOR FOR TALENTED, EMERGING ARTISTS IN OUR COMMUNITY, AS A PRESENTER OF THE HIGHEST QUALITY ARTISTS FROM AROUND THE WORLD, AND AS A CREATIVE PARTNER THAT IS AN ECONOMIC CATALYST FOR THE REVITALIZATION OF THE KING-LINCOLN DISTRICT AND DOWNTOWN COLUMBUS.

Income
$1.9 million
Spending
$1.9 million
Spent on programs
91%
Reserves
9.1 months of spending
Largest source of income
fees for its services, 36%
Employees
41
Volunteers
171

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 93 out of 100.

  • Reserves

    28 of 35

    Spendable reserves would cover 9.1 months of spending.

  • Debt

    20 of 20

    It owes 2% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 2% of income.

  • Income trend

    15 of 15

    Income rose 22% on the year before.

  • Spending floor

    15 of 15

    91% of spending went to programs and raising each dollar of donations cost 3 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100.

  • Independent board

    25 of 25

    21 of 21 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)
  1. $1.5 million spent. THE LINCOLN THEATRE ASSOCIATION (LTA) OPERATES THE HISTORIC LINCOLN THEATRE, LOCATED IN THE KING-LINCOLN DISTRICT OF COLUMBUS, OHIO. THE OPERATION OF THE LINCOLN THEATRE INCLUDES MANAGING RENTALS OF THE THEATRE, REHEARSAL AND BALLROOM SPACES. LTA STAFF ALSO OVERSEE THE OFFICE AND EDUCATION SPACES. THE ACTIVITY OBJECTIVES ARE TO SUPPORT EMERGING AND ESTABLISHED LOCAL ARTISTS AND ARTS ORGANIZATIONS DURING SPACE RENTALS, PROVIDING ADDITIONAL TICKETING AND MARKETING SUPPORT IN SPECIFIC SITUATIONS. DURING FY25, OVER 27,000 PEOPLE ATTENDED IN-PERSON EVENTS, CONCERTS, LECTURES, AND EDUCATIONAL PROGRAMS THAT TOOK PLACE AT THE LINCOLN THEATRE.
  2. $118,669 spent. LTA PROVIDES EDUCATION PROGRAMS FOR PEOPLE OF ALL AGES, FROM PROFESSIONAL ARTISTS TO CHILDREN EXPERIENCING THEIR FIRST ART CLASS. OUR FREE PROGRAMS FOR LOCAL, PROFESSIONAL ARTISTS INCLUDED ONE-DAY WORKSHOPS AND A FULL-YEAR INTENSIVE. OUR OBJECTIVE IS TO PROVIDE KNOWLEDGE AND SUPPORT ESSENTIAL TO SUSTAINING A CAREER IN THE ARTS. IN FY25, LTA WORKED WITH 67 PROFESSIONAL ARTISTS DURING EDUCATIONAL PROGRAMS. LTA ALSO ENGAGED OUR COMMUNITY IN CELEBRATION AND CONVERSATION THROUGH TWO FREE PUBLIC EVENTS. OUR ANNUAL WALK OF FAME HONORS THOSE WHO HAVE MADE AN IMPORTANT CONTRIBUTION TO OHIO. THE 2025 WALK OF FAME, HELD ON JULY 27, 2024 PAID TRIBUTE TO COLUMBUS ARTIST ELIJAH PIERCE, THE ARCHITECT MOODY NOLAN AND THE ARCHITECTURE FIRM HARDLINES DESIGN COMPANY. LTA'S COMMUNITY CONVERSATION SERIES IS A COMMUNITY DISCUSSION AROUND AN ARTS TOPIC FEATURING A PANEL OF DISTINGUISHED EXPERTS WITH AN AUDIENCE Q&A. IN MARCH 2025, THE LTA HOSTED A COMMUNITY CONVERSATION ENTITLED "FOUR WOMEN - MAYA, ABBEY, LORRAINE, AND NINA". THE OBJECTIVE FOR WALK OF FAME AND COMMUNITY CONVERSATIONS IS TO EDUCATE THE PUBLIC ABOUT ISSUES IMPORTANT TO ARTISTS AND TO CELEBRATE ARTISTS WORKING IN OUR COMMUNITY. THE LARGEST LTA EDUCATION PROGRAM FOR CHILDREN IS THE PATTERNZ SUMMER CAMP. IN FY25, PATTERNZ SERVED HUNDREDS OF CHILDREN AGES 6-13 FOR EIGHT WEEKS, WORKING WITH OVER 150 YOUNG PEOPLE FOR THE SUMMER AND PROVIDING VALUABLE ARTS EDUCATION EXPERIENCES. YOUTH ENROLLED IN THE 2025 SUMMER CAMP PARTICIPATED IN WORKSHOPS LEARNING ABOUT DANCE, VISUAL ARTS, THEATRE, AND MUSIC. ARTS EDUCATION IS THE OBJECTIVE FOR PATTERNZ SUMMER CAMP.
  3. $133,804 spent. LTA'S PUBLIC PROGRAMS HELD IN FY25 FEATURED LOCAL ARTISTS DURING 19 CONCERTS HELD IN MULTIPLE SPACES THROUGHOUT THE LINCOLN THEATRE. THE ARTISTS WHO PERFORMED IN OUR CONCERT SERIES INCLUDED MUSICIANS, VOCALISTS, SPOKEN WORD ARTISTS, DANCERS, AND DJS. THE BACKSTAGE AT THE LINCOLN CONCERT SERIES SHOWCASED LOCAL ARTISTS IN AN INTIMATE SETTING, PLACING AUDIENCE MEMBERS ON THE STAGE OF THE LINCOLN WITH THE PERFORMERS. THE CLUB LINCOLN CONCERT SERIES FEATURED EMERGING ARTISTS AND TOOK PLACE IN THE THEATRE'S SECOND-FLOOR BALLROOM. JAZZ ON THE MEZZ WAS ADDED AS A NEW, ANNUAL CONCERT SERIES. THE WINE DOWN LINCOLN PATIO JAZZ SERIES TOOK PLACE FROM MAY TO SEPTEMBER 2024 AND FEATURED JAZZ MUSICIANS ON THE LINCOLN THEATRE'S OUTDOOR PATIO. THE OBJECTIVE FOR ALL LTA CONCERT SERIES IS TO SUPPORT AND FEATURE LOCAL ARTISTS, ESPECIALLY THOSE AT THE START OF THEIR CAREERS.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending June 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since January 2007.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.