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Nonprofiteer
← THE LINCOLN INSTITUTE

Form 990 for tax year 2023

Filed by THE LINCOLN INSTITUTE.

Totals

Total revenue
$487,282
Total expenses
$473,071
Contributions and grants received
$487,257
Grants paid
$11,100
Program service revenue
$0
Investment income
$0
Other revenue
$25
Total assets, end of year
$50,125
Total liabilities, end of year
$0
Net assets or fund balances, end of year
$50,125
Program services expenses (Part IX)
$367,947
Management and general expenses
$105,124
Fundraising expenses
$0
Program service expenses (Part III)
$367,947

Program services were 77.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $487,257

  • 11a · Other revenue: MISCELLANEOUS REVENUE

    total $25 · excluded $25

  • 11e · Other revenue, total

    $25

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $11,100 · program services $11,100

  • 5 · Compensation of officers, directors and key employees

    total $128,697 · program services $102,958 · management and general $25,739

  • 7 · Other salaries and wages

    total $162,771 · program services $130,217 · management and general $32,554

  • 10 · Payroll taxes

    total $22,166 · program services $17,733 · management and general $4,433

  • 11c · Fees: accounting

    total $3,306 · management and general $3,306

  • 11g · Fees: other

    total $63,960 · program services $48,948 · management and general $15,012

  • 12 · Advertising and promotion

    total $108 · program services $86 · management and general $22

  • 13 · Office expenses

    total $4,701 · program services $3,761 · management and general $940

  • 16 · Occupancy

    total $5,000 · program services $5,000

  • 17 · Travel

    total $45,553 · program services $36,442 · management and general $9,111

  • 23 · Insurance

    total $8,921 · management and general $8,921

  • 24a · Other expenses: PRODUCTION EXPENSES

    total $7,082 · program services $7,082

  • 24b · Other expenses: SUBSCRIPTIONS

    total $4,395 · program services $4,395

  • 24c · Other expenses: BANK CHARGES

    total $360 · management and general $360

  • 24d · Other expenses: UTILITIES

    total $225 · program services $225

  • 24e · All other expenses

    total $4,726 · management and general $4,726

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $35,914 · end of year $50,125

  • 29 · Capital stock, trust principal or current funds

    beginning of year $0 · end of year $0

  • 30 · Paid-in or capital surplus, or land, building or equipment fund

    beginning of year $0 · end of year $0

  • 31 · Retained earnings, endowment or other funds

    beginning of year $35,914 · end of year $50,125

Mission and programs · 2023

Mission

CONDUCT & SUPPORT EDUCATION PROGRAMS ON PUBLIC POLICY.

  • THE LINCOLN CLUB INSTITUTE'S CAMPUS LIBERTY PROJECT IS THE HEART OF OUR OPERATION AND IS NECESSARY IN ENSURING THE FIGHT FOR FREEDOM REMAINS ALIVE ON OUR CAMPUSES. THIS VENTURE COVERS EVERY ASPECT OF ON-CAMPUS OUTREACH BY TRANSFORMING AND GUIDING CONSERVATIVE STUDENT LEADERS ON VARIOUS TOPICS SUCH AS:- ON-CAMPUS ACTIVISM- RECRUITMENT- STUDENT MENTORSHIP- HOSTING CAMPUS DEBATES & CONSERVATIVE SPEAKERS- FUNDRAISING- PROMOTING EVENTS- PROVIDING LEGAL HELP TO STUDENT ACTIVISTS

    Expenses $367,947 · Grants $11,100

As filed on the 2023 return.

Listed in Part VII

  • RICK ALBRECHT

    BOARD MEMBER/CHAIRMAN

    Total calculated
    $0
    Hours/week
    1
  • KERRY REYNOLDS

    BOARD MEMBER/TREASURER

    Total calculated
    $0
    Hours/week
    1
  • JOHN BEN

    BOARD MEMBER/SECRETARY

    Total calculated
    $0
    Hours/week
    1
  • WAYNE LINDHOLM

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • SUSAN HILLGREN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • TAFA JEFFERSON

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • JOLYNN MAHONEY

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • SETH MORRISON

    PRESIDENT

    Total calculated
    $174,577
    From this org
    $15,000
    From related orgs
    $159,577
    Other
    $0
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $15,000 + $159,577 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $15,000 + $159,577 related
  • NICHOLAS VANDENNIEUWENHOF

    EXECUTIVE DIRECTOR

    Total calculated
    $113,697
    From this org
    $113,697
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2023
Filed
15 May 2025
IRS schema version
2023v6.0
Source object
202521359349316267

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