Civic Intelligence

The Lincoln Society Inc

EIN 27-3014354 • 501(c)3 • North Haven, CT

Profile

To further and improve the undergraduate education of participating students at yale by promoting an intimate relationship between its members while drawing on the diversity of the yale undergraduate population to create a unique appreciation for the world outside yale. Together, these elements coalesce into an experience not available from any other yale campus organization, creating a lifetime bond between members.

PO Box 16North Haven, CT 06473

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

44th percentile

0.01x

Higher debt load relative to assets than 44% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

94th percentile

1.55x

Higher debt load relative to revenue than 94% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

1st percentile

-447%

Higher net margin than 1% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

37th percentile

-1.6%

Faster asset growth than 37% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets44th percentile

Assets

Up

$1,027,661

Up $110,491 (+12%) from 2021

Liabilities

Down

$3,945

Down $72,529 (-95%) from 2021

Net Assets

Up

$1,023,716

Up $183,020 (+22%) from 2021

Operations
Liabilities / Revenue94th percentileNet Margin1st percentile

Revenue

Up

$199,432

Up $190,453 (+2121%) from 2021

Expenses

Down

$16,412

Down $1,665 (-9.2%) from 2021

Net Income

Up

$183,020

Up $192,118 (+2112%) from 2021

Trend Graphs

Balance Sheet Trend

Asset Growth37th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2021: $917,170Liabilities 2021: $76,474Net Assets 2021: $840,6962021Assets 2022: $1,027,661Liabilities 2022: $3,945Net Assets 2022: $1,023,7162022

Highlighted filing

2022

Assets$1,027,661
Liabilities$3,945
Net Assets$1,023,716
Open 2022 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$100K$0-$100KRevenue 2021: $8,979Expenses 2021: $18,077Net Income 2021: -$9,0982021Revenue 2022: $199,432Expenses 2022: $16,412Net Income 2022: $183,0202022

Highlighted filing

2022

Revenue$199,432
Expenses$16,412
Net Income$183,020
Open 2022 Filing

Filings

Most recent year

2022 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,027,661
Liabilities
$3,945
Net assets
$1,023,716
Revenue
$199,432
Expenses
$16,412
Net income
$183,020
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.03$0.00$1.02$0.20$0.02$0.18
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.92$0.08$0.84$0.01$0.02$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 15, 2023
Return Version
2021v4.2
Gross Receipts
$265,117
Mission and Program Overview

Mission

To further and improve the undergraduate education of participating students at yale by promoting an intimate relationship between its members while drawing on the diversity of the yale undergraduate population to create a unique appreciation for the world outside yale. Together, these elements coalesce into an experience not available from any other yale campus organization, creating a lifetime bond between members.

The lincoln society seeks to foster among its members a deeper and more genuine friendship for one another; a broader view of the world outside of yale; a stronger appreciation for undergraduate life; and to give its members, after graduation, an everlasting bond to yale and to each other.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$807,025$799,877▼ $7,148
Cash and Non-Interest-Bearing Accounts$103,065$211,667▲ $108,602
Other Notes and Loans Receivable, Net$2,967$12,203▲ $9,236
Investments in Publicly Traded Securities$2,222$2,222→ $0
Intangible Assets$1,891$1,692▼ $199
Total Assets$917,170$1,027,661▲ $110,491
Liabilities
Mortgage Notes Payable Secured by Investment Property$72,529$0▼ $72,529
Other Liabilities$3,945$3,945→ $0
Total Liabilities$76,474$3,945▼ $72,529
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$840,696$1,023,716▲ $183,020
Total Net Assets Fund Balance$840,696$1,023,716▲ $183,020
Total Liabilities and Net Assets / Fund Balance$917,170$1,027,661▲ $110,491

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$248,743$11,329$257,246
Land$35,270-$35,270
Buildings$515,864$171,223-
Compensation and Service Providers
Top Officer Pay55th percentile

Board Members and Trustees

NameTitle
Lucas RiccardiPresident
Richard S SperryDevelopment Director
Alex MastroyannisDirector
Alyssa NavarroDirector
Andres Fuentes-afflickDirector
Andrew CantuDirector
Brian AgredanoDirector
Callie GleasonDirector
Connor WiikDirector
Damian WeikumDirector
Danielle L KehlDirector
David AdamsDirector
Isabel SperryDirector
Jonathan MartinDirector
Jordan ZimmermanDirector
Justin U ChumkumbaDirector
Kimberly MccabeDirector
Landon ThorneDirector
Laurika Harris-kayeDirector
Luciano CosterDirector
Martin EvansDirector
Matthew BieszardDirector
Nadia AhmadDirector
Philipe MastroyannisDirector
Preetha NandiDirector
Robert MartinDirector
Wendy CaiAlumni Liason Officer
Kaylin WilliamsSecretary
Robert T OlmsteadSpecial Projects Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$218,660
Program Service Revenue
$0
Investment Income
$28
Other Revenue
$-19,256
All Other Contributions
$218,660
Change in Net Assets
$183,020
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$16,412
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Accounting$2,549$2,549-$5,098
Occupancy$3,665--$3,665
Fees for Services Other$1,326$496-$1,822
Depreciation Depletion$1,460--$1,460
Insurance$1,301--$1,301
Interest$461--$461
Other Expenses$24$108-$24
Office Expenses$8$8-$16
Travel$7$7-$14
Total Functional Expenses$13,244$3,168$0$16,412
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposits$3,945
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“Sub-committee of the board of directors reviews the form 990 before submission.”

Form 990, Part VI, Section B, Line 12C

“The treasurer monitors vendors for any conflicts of interest and brings any problems to the full board of directors for resolution.”

Form 990, Part VI, Section C, Line 19

“Made available upon request.”

Filing and Contact Details

Filer

Filer Name
The Lincoln Society Inc
EIN
27-3014354
Phone
6462757546
Address
PO BOX 16, NORTH HAVEN, CT 06473

Signing Officer

Name
Justin Chukumba
Title
Treasurer
Phone
6462757546
Signed
2023-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lucas Riccardi
Formed
2010
Legal Domicile
Ct
Voting Board Members
29
Independent Board Members
29
Employees
0
Volunteers
0

Preparer

Firm
Donald L Perlroth & Co Cpas
Address
250 STATE STREET C-1, NORTH HAVEN, CT 06473-2161
Preparer
John D Gordon CPA
Phone
2032810522
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Bookkeeping: program service expenses 41. Management and general expenses 166. Fundraising expenses 0. Total expenses 207. Student activities and scholarships: program service expenses 1,273. Management and general expenses 318. Fundraising expenses 0. Total expenses 1,591. Bank/broker/paypal fees: program service expenses 12. Management and general expenses 12. Fundraising expenses 0. Total expenses 24.”

Raw XML AppendixShowing 400 of 541 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt210
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt220
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt230
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt240
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt250
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt260
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt270
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt280
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2ALUMNI LIASON OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SPECIAL PROJECTS OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DEVELOPMENT DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt26DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt27DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt28DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/Form990TFiledInd01
IRS990/FormationYr02010
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt029
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0265117
IRS990/GrossRentsGrp/RealAmt046429
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt029
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt01301
IRS990/InsuranceGrp/TotalAmt01301
IRS990/IntangibleAssetsGrp/BOYAmt01891
IRS990/IntangibleAssetsGrp/EOYAmt01692
IRS990/InterestGrp/ProgramServicesAmt0461
IRS990/InterestGrp/TotalAmt0461
IRS990/InvestmentIncomeGrp/ExclusionAmt028
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt028
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt02222
IRS990/InvestmentsPubTradedSecGrp/EOYAmt02222
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0182552
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0807025
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0799877
IRS990/LandBldgEquipCostOrOtherBssAmt0982429
IRS990/LegalDomicileStateCd0CT
IRS990/LessRentalExpensesGrp/RealAmt065685
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO FURTHER AND IMPROVE THE UNDERGRADUATE EDUCATION OF PARTICIPATING STUDENTS AT YALE BY PROMOTING AN INTIMATE RELATIONSHIP BETWEEN ITS MEMBERS WHILE DRAWING ON THE DIVERSITY OF THE YALE UNDERGRADUATE POPULATION TO CREATE A UNIQUE APPRECIATION FOR THE WORLD OUTSIDE YALE. TOGETHER, THESE ELEMENTS COALESCE INTO AN EXPERIENCE NOT AVAILABLE FROM ANY OTHER YALE CAMPUS ORGANIZATION, CREATING A LIFETIME BOND BETWEEN MEMBERS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt072529
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
IRS990/NetAssetsOrFundBalancesBOYAmt0840696
IRS990/NetAssetsOrFundBalancesEOYAmt01023716
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt0-19256
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0-19256
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0840696
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01023716
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt03665
IRS990/OccupancyGrp/TotalAmt03665
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt08
IRS990/OfficeExpensesGrp/ProgramServicesAmt08
IRS990/OfficeExpensesGrp/TotalAmt016
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0LANDSCAPING
IRS990/OtherExpensesGrp/Desc1REAL ESTATE TAXES
IRS990/OtherExpensesGrp/Desc2WEBSITE
IRS990/OtherExpensesGrp/Desc3SNOW REMOVAL
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0108
IRS990/OtherExpensesGrp/ProgramServicesAmt01238
IRS990/OtherExpensesGrp/ProgramServicesAmt11097
IRS990/OtherExpensesGrp/ProgramServicesAmt2108
IRS990/OtherExpensesGrp/ProgramServicesAmt324
IRS990/OtherExpensesGrp/TotalAmt01238
IRS990/OtherExpensesGrp/TotalAmt11097
IRS990/OtherExpensesGrp/TotalAmt2216
IRS990/OtherExpensesGrp/TotalAmt324
IRS990/OtherLiabilitiesGrp/BOYAmt03945
IRS990/OtherLiabilitiesGrp/EOYAmt03945
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt02967
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt012203
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0LUCAS RICCARDI
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0THURSDAY EVENING MEETINGS FEATURE DISCUSSIONS WHEREIN EACH MEMBER IS REQUIRED TO LEAD THE GROUP DISCUSSION ON A SOCIAL OR POLITICAL ISSUE IN WHICH HE OR SHE HAS EXPERTISE AND/OR A PASSION. SUBJECTS RANGE FROM A PARTICULAR TOPIC IN A MEMBER'S STUDIES OR INVOLVEMENT IN COMMUNITY SERVICE TO DISCUSSION OF EVENTS ON CAMPUS AND CURRENT POLITICAL ISSUES. THURSDAY NIGHT MEETINGS ALLOW MEMBERS TO INVITE PARTICULAR FACULTY MEMBERS TO TALK INFORMALLY ON A TOPIC OR RESEARCH PROJECT THAT THEY CANNOT INCLUDE IN THE REGULAR CLASS CURRICULUM. IT ALSO ALLOWS MEMBERS TO DRAW ON ALUMNI, VIRTUALLY ALL OF WHOM ARE MEMBERS OR HEADS OF NONPROFIT ORGANIZATIONS IN THEIR OWN COMMUNITIES.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt06340
IRS990/ProgSrvcAccomActy3Grp/Desc0THE PREPARATION AND DISTRIBUTION OF VARIOUS NEWSLETTERS THROUGHOUT THE ACADEMIC YEAR TO KEEP THE ALUMNI INFORMED AND UP TO DATE ON THE CURRENT STUDENT MEMBERS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0564
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt020330
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt025
IRS990/PYOtherExpensesAmt018077
IRS990/PYOtherRevenueAmt0-11376
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-9098
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt018077
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt08979
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0183020
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0-19256
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/FactsAndCircumstancesTestTxt0THE ORGANIZATION NORMALLY RECEIVES MORE THAN 10% OF ITS SUPPORT FROM CONTRIBUTIONS ANNUALLY. THE ORGANIZATION SEEKS TO INCREASE THE PUBLIC SUPPORT PERCENTAGE BY ANNUALLY SOLICITING FUNDS FROM THE MEMBERSHIP GROUP AND BY SEEKING NEW MEMBERS FROM THE YALE COMMUNITY.
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0218660
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt020330

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