Liabilities / Assets
48th percentile
Higher debt load relative to assets than 48% of similar nonprofits.
EIN 37-0711798 • 501(c)3 • Lincoln, IL
Profile
Lincoln christian university is a higher education community whose mission is to nuture and equip christians with a biblical worldview to serve and lead in the church and the world. Lcu offers bachelor of arts degrees in biblical studies and christian ministry; master of arts degrees in biblical studies, theology, bible & theology, counseling, ministry, and organizational leadership; and a master of divinity.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
48th percentile
Higher debt load relative to assets than 48% of similar nonprofits.
Liabilities / Revenue
84th percentile
Higher debt load relative to revenue than 84% of similar nonprofits.
Net Margin
1st percentile
Higher net margin than 1% of similar nonprofits.
Top Officer Pay
34th percentile
Higher top officer pay than 34% of similar nonprofits.
Top officer pay equals 11.5% of source-year revenue.
Asset Growth
3rd percentile
Faster asset growth than 3% of similar nonprofits.
Revenue Growth
3rd percentile
Faster revenue growth than 3% of similar nonprofits.
Assets
Down$6,852,160
Down $5,944,913 (-46%) from 2024
Liabilities
Down$765,150
Down $478,730 (-38%) from 2024
Net Assets
Down$6,087,010
Down $5,466,183 (-47%) from 2024
Revenue
Down$788,445
Down $1,332,520 (-63%) from 2024
Expenses
Up$5,777,151
Up $1,364,120 (+31%) from 2024
Net Income
Down-$4,988,706
Down $2,696,640 (-118%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
To nuture and equip christians with a biblical worldview to serve and lead in the church and in the world.
To educate, equip, and encourage churches and those who lead them.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $1,152,347 | $4,346,716 | ▲ $3,194,369 |
| Investments Program Related | $2,754,489 | $2,065,600 | ▼ $688,889 |
| Accounts Receivable | $332,494 | - | - |
| Savings and Temporary Cash Investments | $1,948,440 | $219,511 | ▼ $1,728,929 |
| Other Notes and Loans Receivable, Net | $177,835 | $171,462 | ▼ $6,373 |
| Pledges and Grants Receivable | $122,616 | - | - |
| Investments Other Securities | $6,061,281 | $29,125 | ▼ $6,032,156 |
| Inventories for Sale or Use | $6,721 | - | - |
| Land, Buildings, and Equipment, Net | $11,630 | $2,263 | ▼ $9,367 |
| Cash and Non-Interest-Bearing Accounts | $1,916 | $1,568 | ▼ $348 |
| Total Assets | $12,797,073 | $6,852,160 | ▼ $5,944,913 |
| Other Assets Total | $227,304 | $15,915 | ▼ $211,389 |
| Liabilities | |||
| Other Liabilities | $1,007,577 | $765,150 | ▼ $242,427 |
| Accounts Payable and Accrued Expenses | $182,948 | - | - |
| Deferred Revenue | $53,355 | - | - |
| Total Liabilities | $1,243,880 | $765,150 | ▼ $478,730 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $12,326,683 | $4,747,781 | ▼ $7,578,902 |
| Net Assets Without Donor Restrictions | $-773,490 | $1,339,229 | ▲ $2,112,719 |
| Total Net Assets Fund Balance | $11,553,193 | $6,087,010 | ▼ $5,466,183 |
| Total Liabilities and Net Assets / Fund Balance | $12,797,073 | $6,852,160 | ▼ $5,944,913 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $2,263 | $28,568 | $30,831 |
| Investment Program Related Org | $2,065,600 | - | - |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2024 | $5,237,525 | - | ▼ $214,666 | - | - |
| 2023 | $5,469,723 | $143,750 | ▼ $243,486 | - | $5,237,525 |
| 2022 | $5,422,682 | $177,827 | ▼ $31,706 | - | $5,469,723 |
| 2021 | $5,715,377 | $193,371 | ▼ $293,110 | - | $5,422,682 |
| 2020 | $5,385,565 | $191,458 | ▲ $695,410 | - | $5,715,377 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Dr Silas Mccormick | President | FT | $90,625 | $90,625 |
| Name | Title |
|---|---|
| Dr Karen Diefendorf | Vice Chair |
| Brett Anderson | Trustee |
| Darryl Bolen | Trustee |
| Jennifer Armstrong | Trustee |
| Roger Clark | Trustee |
| Warren Knoles | Secretary |
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $5,244,194 |
| Other Expenses | $368,360 |
| Salaries, Compensation, and Employee Benefits | $164,597 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | $5,226,194 | - | - | $5,226,194 |
| Fees for Services Other | $118,649 | $39,550 | - | $158,199 |
| Current Officers, Directors, Trustees, and Key Employees | $67,969 | $22,656 | - | $90,625 |
| Payroll Taxes | $41,484 | $13,828 | - | $55,312 |
| Grants to Domestic Individuals | $18,000 | - | - | $18,000 |
| Other Expenses | $12,000 | $4,000 | - | $16,000 |
| All Other Expenses | $11,564 | $3,854 | - | $15,418 |
| Fees for Service Investment Mgmnt Fees | - | $13,452 | - | $13,452 |
| Pension Plan Contributions | $7,200 | $2,400 | - | $9,600 |
| Other Salaries and Wages | $6,795 | $2,265 | - | $9,060 |
| Depreciation Depletion | $4,030 | $1,344 | - | $5,374 |
| Fees for Services Legal | $3,376 | $1,126 | - | $4,502 |
| Occupancy | $3,376 | $1,126 | - | $4,502 |
| Total Functional Expenses | $5,629,322 | $147,829 | $0 | $5,777,151 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $5,777,151 |
| Expenses Not Reported on Financial Statements | $5,239,646 |
| Other Expense Adjustments | $5,226,194 |
| Expenses per Audited Statements | $537,505 |
| Total Expenses per Audited Statements | $537,505 |
| Expenses Not Reported on Form 990 | $0 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Ozark Christian College | Joplin, MO | 501(c)(3) | DURING 2025, A GIFT OF THE LINCOLN CHRISTIAN UNIVERSITY'S ENDOWMENT WAS PROVIDED TO OZARK CHRISTIAN COLLEGE, A SEMINARY SCHOOL LOCATED IN JOPLIN, MISSOURI. | $5,022,859 |
| Abilene Christian University | Abilene, TX | 501(c)(3) | 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. | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Charitable Trust Liability | $638,071 |
| Annuity Liability | $127,079 |
“During 2025, lincoln christian university modified its purpose to serving the churches in the communities surrounding lincoln, illinois and offer conferences, certificate based courses, retreats, and pulpit supply.”
“The 990 is emailed to the directors and either approved by unanimous consent to be filed, or discussed and approved at a meeting.”
“The board of trustees along with the officers are required to sign a conflict of interest agreement where they would disclose pertinent information.”
“The board of directors compares the president's compensation to other similar nonprofit organization's compensation packages. The president does the same for employees and reviews those with the board. The process described here was last completed in 2025.”
“Lci's governing documents, conflict of interest agreements and financial statements are available to the public upon request.”
“Miscellaneous: program service expenses 11,564. Management and general expenses 3,854. Fundraising expenses 0. Total expenses 15,418.”
“Change in split interest -76,278.”
“This process has not changed from the prior year.”
“On june 1, 2009, the university adopted the financial accounting standards board's new accounting requirements for accounting for uncertain tax positions. Under these new requirements, a tax position that meets the more-likely-than-not recognition threshold is initially and subsequently measured as the largest amount of tax benefit that has a greater than 50 percent likelihood of being realized upon settlement with a taxing authority that has full knowledge of all relevant information. The university determined that it was not required to record a liability for unrecognized tax benefits as a result of implementing the new requirements.”
“Change in split interest 76,278.”
“Donation of endowment & book collection. 5,226,194.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 182948 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 332494 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO EDUCATE, EQUIP, AND ENCOURAGE CHURCHES AND THOSE WHO LEAD THEM. |
| IRS990/AllOtherContributionsAmt | 0 | 425845 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 3854 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 11564 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 15418 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | MARGIE MARTIN |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2177323168 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 100 CAMPUS VIEW DRIVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | LINCOLN |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IL |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 62656 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 1916 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1568 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 1 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 22656 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 67969 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 90625 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractTerminationInd | 0 | X |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 425845 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 5244194 |
| IRS990/CYInvestmentIncomeAmt | 0 | 92584 |
| IRS990/CYOtherExpensesAmt | 0 | 368360 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 270016 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -4988706 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 164597 |
| IRS990/CYTotalExpensesAmt | 0 | 5777151 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 788445 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 53355 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 1344 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 4030 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 5374 |
| IRS990/Desc | 0 | 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. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DoingBusinessAsName/BusinessNameLine1Txt | 0 | LINCOLN CHRISTIAN INSTITUTE |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 12326683 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 4747781 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 1 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 26 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 5629322 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 1126 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 3376 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 4502 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 39550 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 118649 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 158199 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 13452 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 13452 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | BRETT ANDERSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JENNIFER ARMSTRONG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | DARRYL BOLEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DR KAREN DIEFENDORF |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | WARREN KNOLES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | ROGER CLARK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | DR SILAS MCCORMICK |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 90625 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | VICE CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | PRESIDENT |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1944 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/OtherAmt | 0 | -3993 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantAmt | 0 | 5244194 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 18000 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 18000 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 5226194 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 5226194 |
| IRS990/GrantsToIndividualsInd | 0 | 1 |
| IRS990/GrantsToOrganizationsInd | 0 | 1 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 2980371 |
| IRS990/GrossReceiptsAmt | 0 | 3772809 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 6721 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 96577 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 96577 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 6061281 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 29125 |
| IRS990/InvestmentsProgramRelatedGrp/BOYAmt | 0 | 2754489 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 2065600 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 1152347 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 4346716 |
| IRS990/IRPDocumentCnt | 0 | 19 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 28568 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 11630 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 2263 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 30831 |
| IRS990/LegalDomicileStateCd | 0 | IL |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 3993 |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 2980371 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | LINCOLN CHRISTIAN INSTITUTE EXISTS TO EDUCATE, EQUIP, AND ENCOURAGE CHURCHES AND THOSE WHO LEAD THEM. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 11553193 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 6087010 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | -3993 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -3993 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -401199 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | -773490 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1339229 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 1126 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 3376 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 4502 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 227304 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 15915 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -76278 |
| IRS990/OtherExpensesGrp/Desc | 0 | BAD DEBT |
| IRS990/OtherExpensesGrp/Desc | 1 | SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 2 | RETREAT EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 3 | LEASE EXPENSE |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 29362 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 6760 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 6106 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 4000 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 70086 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 20281 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 18318 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 12000 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 99448 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 27041 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 24424 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 16000 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 1007577 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 765150 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 2265 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 6795 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 9060 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 177835 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 171462 |
| IRS990/PartialLiquidationInd | 0 | 1 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 13828 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 41484 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 55312 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 2400 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 7200 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 9600 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 122616 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | SILAS MCCORMICK |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611310 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611310 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 611310 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 611710 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | OTHER INCOME |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | CERTIFICATE REVENUE |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | AUXILIARY |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | CAMPUS EVENTS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 219531 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 26750 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 21195 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 2540 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 219531 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 26750 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 21195 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 2540 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 1682063 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 469275 |
| IRS990/PYInvestmentIncomeAmt | 0 | -1118682 |
| IRS990/PYOtherExpensesAmt | 0 | 1710078 |
| IRS990/PYOtherRevenueAmt | 0 | -10610 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1568194 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -2292066 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 2233678 |
| IRS990/PYTotalExpensesAmt | 0 | 4413031 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 2120965 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -4988706 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 1 |
| IRS990/RevenueAmt | 0 | 270016 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 1948440 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 219511 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 425845 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1682063 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1989636 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 3761770 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 4234814 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 12094128 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 96577 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 135588 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 221669 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 160422 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 49444 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 663700 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 19097535 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.94800 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.94890 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 12094128 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 425845 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1682063 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1989636 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 3761770 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 4234814 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 12094128 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 12757828 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/BoardDesignatedBalanceEOYPct | 0 | 0.00000 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 5237525 |
| IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 5022859 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -214666 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 5469723 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt | 0 | 143750 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 5237525 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 132462 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -243486 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 5422682 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt | 0 | 177827 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 5469723 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 99080 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -31706 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 5715377 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt | 0 | 193371 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 5422682 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 192956 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -293110 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 5385565 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt | 0 | 191458 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 5715377 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 557056 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 695410 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 2263 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 28568 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 30831 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 5239646 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 537505 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InvestmentExpensesNotIncld2Amt | 0 | 13452 |
| IRS990ScheduleD/InvestmentExpensesNotIncldAmt | 0 | 13452 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 0 | 2065600 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 0 | LAND |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd | 0 | F |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | -401199 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 5226194 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 127079 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 638071 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | ANNUITY LIABILITY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | CHARITABLE TRUST LIABILITY |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 76278 |
| IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct | 0 | 0.00000 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | -401199 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 89730 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 698715 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | ON JUNE 1, 2009, THE UNIVERSITY ADOPTED THE FINANCIAL ACCOUNTING STANDARDS BOARD'S NEW ACCOUNTING REQUIREMENTS FOR ACCOUNTING FOR UNCERTAIN TAX POSITIONS. UNDER THESE NEW REQUIREMENTS, A TAX POSITION THAT MEETS THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD IS INITIALLY AND SUBSEQUENTLY MEASURED AS THE LARGEST AMOUNT OF TAX BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON SETTLEMENT WITH A TAXING AUTHORITY THAT HAS FULL KNOWLEDGE OF ALL RELEVANT INFORMATION. THE UNIVERSITY DETERMINED THAT IT WAS NOT REQUIRED TO RECORD A LIABILITY FOR UNRECOGNIZED TAX BENEFITS AS A RESULT OF IMPLEMENTING THE NEW REQUIREMENTS. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | CHANGE IN SPLIT INTEREST 76,278. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | DONATION OF ENDOWMENT & BOOK COLLECTION. 5,226,194. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TermEndowmentBalanceEOYPct | 0 | 0.00000 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 2263 |
| IRS990ScheduleD/TotalBookValueProgramRltdAmt | 0 | 2065600 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 5777151 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 765150 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 788445 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 297516 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 537505 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 1 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt | 0 | 18000 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 0 | HARDSHIP |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 0 | 1 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 5022859 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 1 | 0 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501(C)(3) |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 1 | 501(C)(3) |
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