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← LINCOLN CHRISTIAN UNIVERSITY

Form 990 for tax year 2024

Filed by LINCOLN CHRISTIAN UNIVERSITY.

Totals

Total revenue
$788,445
Total expenses
$5,777,151
Contributions and grants received
$425,845
Grants paid
$5,244,194
Program service revenue
$270,016
Investment income
$92,584
Other revenue
$0
Total assets, end of year
$6,852,160
Total liabilities, end of year
$765,150
Net assets or fund balances, end of year
$6,087,010
Program services expenses (Part IX)
$5,629,322
Management and general expenses
$147,829
Fundraising expenses
$0
Program service expenses (Part III)
$5,629,322

Program services were 97.4% 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

    $425,845

  • 2a · Program service revenue: OTHER INCOME

    total $219,531 · related or exempt $219,531

  • 2b · Program service revenue: CERTIFICATE REVENUE

    total $26,750 · related or exempt $26,750

  • 2c · Program service revenue: AUXILIARY

    total $21,195 · related or exempt $21,195

  • 2d · Program service revenue: CAMPUS EVENTS

    total $2,540 · related or exempt $2,540

  • 3 · Investment income

    total $96,577 · excluded $96,577

  • 7a · Gross sales of assets other than inventory

    securities $2,980,371

  • 7b · Less cost or other basis and sales expenses

    securities $2,980,371 · other assets $3,993

  • 7c · Gain or loss

    securities $0 · other assets -$3,993

  • 7d · Net gain or loss

    total -$3,993 · excluded -$3,993

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $5,226,194 · program services $5,226,194

  • 2 · Grants to domestic individuals

    total $18,000 · program services $18,000

  • 5 · Compensation of officers, directors and key employees

    total $90,625 · program services $67,969 · management and general $22,656

  • 7 · Other salaries and wages

    total $9,060 · program services $6,795 · management and general $2,265

  • 8 · Pension plan contributions

    total $9,600 · program services $7,200 · management and general $2,400

  • 10 · Payroll taxes

    total $55,312 · program services $41,484 · management and general $13,828

  • 11b · Fees: legal

    total $4,502 · program services $3,376 · management and general $1,126

  • 11f · Fees: investment management

    total $13,452 · management and general $13,452

  • 11g · Fees: other

    total $158,199 · program services $118,649 · management and general $39,550

  • 16 · Occupancy

    total $4,502 · program services $3,376 · management and general $1,126

  • 22 · Depreciation, depletion and amortization

    total $5,374 · program services $4,030 · management and general $1,344

  • 24a · Other expenses: BAD DEBT

    total $99,448 · program services $70,086 · management and general $29,362

  • 24b · Other expenses: SUPPLIES

    total $27,041 · program services $20,281 · management and general $6,760

  • 24c · Other expenses: RETREAT EXPENSE

    total $24,424 · program services $18,318 · management and general $6,106

  • 24d · Other expenses: LEASE EXPENSE

    total $16,000 · program services $12,000 · management and general $4,000

  • 24e · All other expenses

    total $15,418 · program services $11,564 · management and general $3,854

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,916 · end of year $1,568

  • 2 · Savings and temporary cash investments

    beginning of year $1,948,440 · end of year $219,511

  • 3 · Pledges and grants receivable

    beginning of year $122,616

  • 4 · Accounts receivable

    beginning of year $332,494

  • 7 · Other notes and loans receivable

    beginning of year $177,835 · end of year $171,462

  • 8 · Inventories for sale or use

    beginning of year $6,721

  • 10a · Land, buildings and equipment: cost or other basis

    $30,831

  • 10b · Land, buildings and equipment: accumulated depreciation

    $28,568

  • 10c · Land, buildings and equipment, net

    beginning of year $11,630 · end of year $2,263

  • 11 · Investments: publicly traded securities

    beginning of year $1,152,347 · end of year $4,346,716

  • 12 · Investments: other securities

    beginning of year $6,061,281 · end of year $29,125

  • 13 · Investments: program-related

    beginning of year $2,754,489 · end of year $2,065,600

  • 15 · Other assets

    beginning of year $227,304 · end of year $15,915

  • 17 · Accounts payable and accrued expenses

    beginning of year $182,948

  • 19 · Deferred revenue

    beginning of year $53,355

  • 25 · Other liabilities

    beginning of year $1,007,577 · end of year $765,150

  • 27 · Net assets without donor restrictions

    beginning of year -$773,490 · end of year $1,339,229

  • 28 · Net assets with donor restrictions

    beginning of year $12,326,683 · end of year $4,747,781

Mission and programs · 2024

Mission

LINCOLN CHRISTIAN INSTITUTE EXISTS TO EDUCATE, EQUIP, AND ENCOURAGE CHURCHES AND THOSE WHO LEAD THEM.

Activities or mission (Part I)

TO EDUCATE, EQUIP, AND ENCOURAGE CHURCHES AND THOSE WHO LEAD THEM.

  • PROGRAM VISION: TO SERVE AS A TRUSTED RESOURCE FOR HEALTHY CHURCHES AND MATURE CHURCH LEADERS WHO ARE SPREADING THE GOSPEL OF JESUS CHRIST. AVERAGE NUMBER IN THE COURSES WAS 15.

    Expenses $5,629,322 · Grants $5,244,194 · Revenue $270,016

As filed on the 2024 return.

Listed in Part VII

  • Brett Anderson

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Jennifer Armstrong

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Darryl Bolen

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Dr Karen Diefendorf

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Warren Knoles

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Roger Clark

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Dr Silas McCormick

    PRESIDENT

    Total calculated
    $90,625
    From this org
    $90,625
    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.

Grants on this return

  • OZARK CHRISTIAN COLLEGE

    $5,022,859

    DURING 2025, A GIFT OF THE LINCOLN CHRISTIAN UNIVERSITY'S ENDOWMENT WAS PROVIDED TO OZARK CHRISTIAN COLLEGE, A SEMINARY SCHOOL LOCATED IN JOPLIN, MISSOURI.

  • ABILENE CHRISTIAN UNIVERSITY

    $0

    DURING 2025, A GIFT OF THE LINCOLN CHRISTIAN SEMINARY RARE BOOK COLLECTION WAS PROVIDED TO ABILENE CHRISTIAN UNIVERSITY, A CHRISTIAN UNIVERSITY LOCATED IN ABILENE, TEXAS.

Assets distributed on this return

Schedule N, as filed: what the organization did with its assets when it liquidated or dissolved, or disposed of more than a quarter of them, and who received them. A recipient with an EIN is usually a successor organization; filers also list expenses such as legal fees here.

Provenance

Return type
form_990
Tax year
2024
Filed
2 December 2025
IRS schema version
2024v5.2
Source object
202523389349300822

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