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THE LINCOLN INSTITUTE

EIN 47-1825149 IRVINE, CA

Revenue 2023
$487,282
Expenses 2023
$473,071

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

As filed

Subsection
03
NTEE code
B05
Classification
1200
Street
2525 MAIN ST STE 100

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Officers and directors · 2023

As listed in Part VII of the 2023 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • 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 — 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. Earlier years are each on their own filing page.

Filings

  • 2023
    Revenue
    $487,282
    Expenses
    $473,071
    Contributions
    $487,257
    Grants paid
    $11,100
  • 2022
    Revenue
    $168,356
    Expenses
    $220,442
    Contributions
    $168,356
    Grants paid
    $6,500
  • 2022
    Revenue
    $386,981
    Expenses
    $546,011
    Contributions
    $384,589
    Grants paid
    $2,311

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

Related organizations

From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.

Declared on its 2023 return

Declared as related by

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 10 September 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.