Civic Intelligence

Lincoln Central Neighborhood

EIN 35-2079136 • 501(c)3 • Columbus, IN

Profile

To provide programs for the residents in the lincoln/central school area.

1039 Sycamore StreetColumbus, IN 47201

www.lcnfc.org

Siviq Scores

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

Liabilities / Assets

41st percentile

0.03x

Higher debt load relative to assets than 41% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

40th percentile

0.04x

Higher debt load relative to revenue than 40% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

65th percentile

13%

Higher net margin than 65% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

72nd percentile

$114,751

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 10.2% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

74th percentile

15%

Faster asset growth than 74% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

60th percentile

14%

Faster revenue growth than 60% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,441,864

Up $192,571 (+15%) from 2023

Liabilities

Up

$39,609

Up $3,799 (+11%) from 2023

Net Assets

Up

$1,402,255

Up $188,772 (+16%) from 2023

Revenue

Up

$1,119,750

Up $136,374 (+14%) from 2023

Expenses

Up

$973,668

Up $113,364 (+13%) from 2023

Net Income

Up

$146,082

Up $23,010 (+19%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2016: $493,632Liabilities 2016: $6,131Net Assets 2016: $487,5012016Assets 2017: $557,693Liabilities 2017: $10,510Net Assets 2017: $547,1832017Assets 2018: $615,687Liabilities 2018: $12,344Net Assets 2018: $603,3432018Assets 2019: $678,415Liabilities 2019: $16,746Net Assets 2019: $661,6692019Assets 2020: $714,591Liabilities 2020: $16,015Net Assets 2020: $698,5762020Assets 2021: $940,986Liabilities 2021: $20,811Net Assets 2021: $920,1752021Assets 2022: $1,051,304Liabilities 2022: $25,693Net Assets 2022: $1,025,6112022Assets 2023: $1,249,293Liabilities 2023: $35,810Net Assets 2023: $1,213,4832023Assets 2024: $1,441,864Liabilities 2024: $39,609Net Assets 2024: $1,402,2552024

Highlighted filing

2024

Assets$1,441,864
Liabilities$39,609
Net Assets$1,402,255

Operations Trend

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

$1.5M$1.0M$500K$0Revenue 2016: $680,352Expenses 2016: $626,851Net Income 2016: $53,5012016Revenue 2017: $719,570Expenses 2017: $660,535Net Income 2017: $59,0352017Revenue 2018: $692,801Expenses 2018: $632,209Net Income 2018: $60,5922018Revenue 2019: $716,189Expenses 2019: $663,665Net Income 2019: $52,5242019Revenue 2020: $552,576Expenses 2020: $515,951Net Income 2020: $36,6252020Revenue 2021: $810,266Expenses 2021: $601,473Net Income 2021: $208,7932021Revenue 2022: $926,416Expenses 2022: $771,663Net Income 2022: $154,7532022Revenue 2023: $983,376Expenses 2023: $860,304Net Income 2023: $123,0722023Revenue 2024: $1,119,750Expenses 2024: $973,668Net Income 2024: $146,0822024

Highlighted filing

2024

Revenue$1,119,750
Expenses$973,668
Net Income$146,082

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$1,226,026
Mission and Program Overview

Mission

To provide programs for the residents in the lincoln/central school area.

To provide programs and services for the residents living in the lincoln/central school areas

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$504,009$661,719▲ $157,710
Cash and Non-Interest-Bearing Accounts$459,838$488,653▲ $28,815
Savings and Temporary Cash Investments$127,145$128,477▲ $1,332
Land, Buildings, and Equipment, Net$134,802$111,877▼ $22,925
Inventories for Sale or Use$21,927$46,529▲ $24,602
Accounts Receivable$1,572$4,609▲ $3,037
Total Assets$1,249,293$1,441,864▲ $192,571
Liabilities
Deferred Revenue$32,453$33,069▲ $616
Accounts Payable and Accrued Expenses$3,357$6,540▲ $3,183
Total Liabilities$35,810$39,609▲ $3,799
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,213,483$1,402,255▲ $188,772
Total Net Assets Fund Balance$1,213,483$1,402,255▲ $188,772
Total Liabilities and Net Assets / Fund Balance$1,249,293$1,441,864▲ $192,571

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$36,721$419,744$456,465
Buildings$6,864$155,900$162,764
Leasehold Improvements$53,292-$53,292
Land$15,000-$15,000
Other Securities$661,719--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Randy AllmanNon-voting Executive DirecFT$114,751$114,751
Diane DoupNon-voting Community OutreFT$77,197$77,197

Board Members and Trustees

NameTitle
Eric FreyPresident
Ben HarpringBoard Member
Blair KuetheBoard Member
Craig MonroeBoard Member
Dan GreeneBoard Member
Jack CombestBoard Member
Jacque DouglasBoard Member
Karen KoenigBoard Member
Leo PortaluppiBoard Member
Maria RodriguezBoard Member
Rick RobertsBoard Member
Susan WhipkerBoard Member
Tracie GowerBoard Member
Robin HilberSecretary
Grant TuckerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$317,752
Program Service Revenue
$494,950
Investment Income
$14,491
Other Revenue
$292,557
All Other Contributions
$202,752
Change in Net Assets
$146,082
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$491,359
Other Expenses$482,309
Total Fundraising Expense$13,366
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$204,053$12,002$1,622$217,677
Current Officers, Directors, Trustees, and Key Employees$111,330$71,021$9,597$191,948
Payroll Taxes$58,921$10,098$1,365$70,384
Depreciation Depletion$53,062$3,721-$56,783
Occupancy$46,597$7,222-$53,819
Advertising$20,375--$20,375
Fees for Services Accounting$450$14,060-$14,510
Insurance$7,908$5,293-$13,201
Other Expenses$12,471$24,366-$12,471
Other Employee Benefits$6,583$4,199$568$11,350
All Other Expenses$8,518$101-$8,619
Office Expenses$2,434$4,069$214$6,717
Total Functional Expenses$804,150$156,152$13,366$973,668
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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

A copy of the form 990 is provided to members of the board. Each director then individually reviews the form 990 prior to filing.

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

The organization requires each board member to disclose any conflicts of interest as soon as they are aware. The board members are required to annually fill out and sign a disclosure statement regarding any conflicts of interest.

Form 990, Part VI, Section B, Line 15A

The salary of the executive director is determined after the executive director undergoes a performance review. The executive committee then recommends a salary to the board of directors.

Form 990, Part VI, Section C, Line 19

The board provides its governing documents, conflict of interest policy, and the financial statements to the public upon request.

Filing and Contact Details

Filer

Filer Name
Lincoln Central Neighborhood
EIN
35-2079136
Phone
8123791630
Address
1039 SYCAMORE STREET, COLUMBUS, IN 47201

Signing Officer

Name
Randy Allman
Title
Executive Director
Phone
8123791630
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Randy Allman
Formed
1996
Legal Domicile
In
Voting Board Members
15
Independent Board Members
15
Employees
42
Volunteers
600

Preparer

Firm
Kemper CPA Group Llp
Address
625 S DAN JONES ROAD, AVON, IN 46123
Preparer
Lesley a Rhoden CPA
Phone
3178399136
Supplemental Narrative

Additional Explanations

Part XII, Line 1

The center utilizes the modified cash basis of accounting. Modifications to the cash basis of accounting include recording donated assts at their fair market value and the amortization of capitalized assets over estimated useful lives.

Form 990, Part XII, Line 2C

The entire board takes responsibility and oversight of the review and the selection of the independent accountant.

Financial Statement Notes

PART X, LINE 2:

The organization is exempt from federal income tax under section 501(c)(3) of the internal revenue code. However, income from certain activities not directly related to the organization's tax-exempt purpose is subject to taxation as unrelated business income. In addition, the organization qualifies for the charitable contribution deduction under section 170(b)(1)(a) and has been classified as an organization other than a private foundation under section 509(a)(2).

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IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE PROGRAMS FOR THE RESIDENTS IN THE LINCOLN/CENTRAL SCHOOL AREA.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01213483
IRS990/NetAssetsOrFundBalancesEOYAmt01402255
IRS990/NetIncomeOrLossGrp/ExclusionAmt0273240
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0273240
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt019196
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt019196
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt052290
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01213483
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01402255
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt07222
IRS990/OccupancyGrp/ProgramServicesAmt046597
IRS990/OccupancyGrp/TotalAmt053819
IRS990/OfficeExpensesGrp/FundraisingAmt0214
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04069
IRS990/OfficeExpensesGrp/ProgramServicesAmt02434
IRS990/OfficeExpensesGrp/TotalAmt06717
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0568
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt04199
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt06583
IRS990/OtherEmployeeBenefitsGrp/TotalAmt011350
IRS990/OtherExpensesGrp/Desc0CINEMA EXPENSES
IRS990/OtherExpensesGrp/Desc1COMMUNITY SUPPORT
IRS990/OtherExpensesGrp/Desc2BANK CHARGES
IRS990/OtherExpensesGrp/Desc3REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt024366
IRS990/OtherExpensesGrp/ProgramServicesAmt0222735
IRS990/OtherExpensesGrp/ProgramServicesAmt146006
IRS990/OtherExpensesGrp/ProgramServicesAmt22707
IRS990/OtherExpensesGrp/ProgramServicesAmt312471
IRS990/OtherExpensesGrp/TotalAmt0222735
IRS990/OtherExpensesGrp/TotalAmt146006
IRS990/OtherExpensesGrp/TotalAmt227073
IRS990/OtherExpensesGrp/TotalAmt312471
IRS990/OtherRevenueMiscGrp/BusinessCd0624100
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0121
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0121
IRS990/OtherRevenueTotalAmt0121
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt01622
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt012002
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0204053
IRS990/OtherSalariesAndWagesGrp/TotalAmt0217677
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt01365
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt010098
IRS990/PayrollTaxesGrp/ProgramServicesAmt058921
IRS990/PayrollTaxesGrp/TotalAmt070384
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0RANDY ALLMAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624100
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAMS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0494950
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0494950
IRS990/ProgSrvcAccomActy2Grp/Desc0YES CINEMA PROVIDES SUPPORT FOR VARIOUS COMMUNITY PROGRAMS AND SERVICES THROUGH THE SHOWING OF ALTERNATIVE, CULTURAL, AND EDUCATIONAL FILMS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0601528
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0411991
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0251860
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt05717
IRS990/PYOtherExpensesAmt0408532
IRS990/PYOtherRevenueAmt0237285
IRS990/PYProgramServiceRevenueAmt0488514
IRS990/PYRevenuesLessExpensesAmt0123072
IRS990/PYSalariesCompEmpBnftPaidAmt0451772
IRS990/PYTotalExpensesAmt0860304
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0983376
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0146082
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt019196
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt082959
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0127145
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0128477
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0218812
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0251860
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0385075
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0384120
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0306836
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01546703
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt055702
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt05937
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt015153
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt013052
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt08707
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt098551
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt03482366
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.85260
IRS990ScheduleA/PublicSupportPY170Pct00.87000
IRS990ScheduleA/PublicSupportTotal170Amt01402666
IRS990ScheduleA/SubstantialContributorsTotAmt0144037
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0218812
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0251860
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0385075
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0384120
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0306836
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01546703
IRS990ScheduleA/TotalSupportAmt01645254
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt06864
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0155900
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0162764
IRS990ScheduleD/EquipmentGrp/BookValueAmt036721
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0419744
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0456465
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt015000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt015000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt053292
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt053292
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0661719

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