Civic Intelligence

Fort Abraham Lincoln Foundation

EIN 45-0372813 • 501(c)3 • Bismarck, ND

Profile

To preserve, promote adn develop heritage tourism sites and educational activities of significance to north dakota, particularly in the bismarck- mandan region, and to maximize teh educational and economic benefits resulting from those sites and activities.

1700 River RdBismarck, ND 58503

www.fortlincoln.org

Siviq Scores

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

Liabilities / Assets

80th percentile

0.25x

Higher debt load relative to assets than 80% of similar nonprofits.

NTEE A • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

74th percentile

0.65x

Higher debt load relative to revenue than 74% of similar nonprofits.

NTEE A • $25M-$50M nonprofits • Source year 2024

Net Margin

73rd percentile

26%

Higher net margin than 73% of similar nonprofits.

NTEE A • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

9th percentile

$0

Higher top officer pay than 9% of similar nonprofits.

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

NTEE A • $25M-$50M nonprofits • Source year 2024

Asset Growth

58th percentile

5.0%

Faster asset growth than 58% of similar nonprofits.

NTEE A • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

73rd percentile

22%

Faster revenue growth than 73% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Up

$6,316,118

Up $299,308 (+5.0%) from 2023

Liabilities

Down

$1,556,560

Down $315,906 (-17%) from 2023

Net Assets

Up

$4,759,558

Up $615,214 (+15%) from 2023

Revenue

Up

$2,379,375

Up $435,966 (+22%) from 2023

Expenses

Up

$1,764,161

Up $413,996 (+31%) from 2023

Net Income

Up

$615,214

Up $21,970 (+3.7%) from 2023

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $1,430,250Liabilities 2011: $820,818Net Assets 2011: $609,4322011Assets 2012: $1,416,573Liabilities 2012: $819,367Net Assets 2012: $597,2062012Assets 2013: $755,843Liabilities 2013: $667,437Net Assets 2013: $88,4062013Assets 2014: $757,713Liabilities 2014: $613,497Net Assets 2014: $144,2162014Assets 2015: $906,228Liabilities 2015: $534,846Net Assets 2015: $371,3822015Assets 2016: $1,070,839Liabilities 2016: $471,751Net Assets 2016: $599,0882016Assets 2017: $1,166,146Liabilities 2017: $497,120Net Assets 2017: $669,0262017Assets 2018: $1,656,156Liabilities 2018: $934,298Net Assets 2018: $721,8582018Assets 2019: $2,461,667Liabilities 2019: $1,300,400Net Assets 2019: $1,161,2672019Assets 2020: $3,455,428Liabilities 2020: $1,774,734Net Assets 2020: $1,680,6942020Assets 2021: $4,838,632Liabilities 2021: $2,297,178Net Assets 2021: $2,541,4542021Assets 2022: $5,739,988Liabilities 2022: $2,188,888Net Assets 2022: $3,551,1002022Assets 2023: $6,016,810Liabilities 2023: $1,872,466Net Assets 2023: $4,144,3442023Assets 2024: $6,316,118Liabilities 2024: $1,556,560Net Assets 2024: $4,759,5582024

Highlighted filing

2024

Assets$6,316,118
Liabilities$1,556,560
Net Assets$4,759,558

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $736,778Expenses 2011: $710,934Net Income 2011: $25,8442011Expenses 2012: $751,0692012Revenue 2013: $443,768Expenses 2013: $551,881Net Income 2013: -$108,1132013Revenue 2014: $584,704Expenses 2014: $467,098Net Income 2014: $117,6062014Revenue 2015: $974,592Expenses 2015: $695,256Net Income 2015: $279,3362015Revenue 2016: $767,713Expenses 2016: $559,735Net Income 2016: $207,9782016Revenue 2017: $700,271Expenses 2017: $534,578Net Income 2017: $165,6932017Revenue 2018: $608,975Expenses 2018: $560,882Net Income 2018: $48,0932018Revenue 2019: $851,177Expenses 2019: $402,613Net Income 2019: $448,5642019Revenue 2020: $858,868Expenses 2020: $339,441Net Income 2020: $519,4272020Revenue 2021: $1,443,613Expenses 2021: $532,853Net Income 2021: $910,7602021Revenue 2022: $2,124,376Expenses 2022: $1,114,730Net Income 2022: $1,009,6462022Revenue 2023: $1,943,409Expenses 2023: $1,350,165Net Income 2023: $593,2442023Revenue 2024: $2,379,375Expenses 2024: $1,764,161Net Income 2024: $615,2142024

Highlighted filing

2024

Revenue$2,379,375
Expenses$1,764,161
Net Income$615,214

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.32$1.56$4.76$2.38$1.76$0.62
2023Detailed filing. Detailed filing data is available for this year.$6.02$1.87$4.14$1.94$1.35$0.59
2022Detailed filing. Detailed filing data is available for this year.$5.74$2.19$3.55$2.12$1.11$1.01
2021Detailed filing. Detailed filing data is available for this year.$4.84$2.30$2.54$1.44$0.53$0.91
2020Detailed filing. Detailed filing data is available for this year.$3.46$1.77$1.68$0.86$0.34$0.52
2019Detailed filing. Detailed filing data is available for this year.$2.46$1.30$1.16$0.85$0.40$0.45
2018Detailed filing. Detailed filing data is available for this year.$1.66$0.93$0.72$0.61$0.56$0.05
2017Detailed filing. Detailed filing data is available for this year.$1.17$0.50$0.67$0.70$0.53$0.17
2016Detailed filing. Detailed filing data is available for this year.$1.07$0.47$0.60$0.77$0.56$0.21
2015Detailed filing. Detailed filing data is available for this year.$0.91$0.53$0.37$0.97$0.70$0.28
2014Detailed filing. Detailed filing data is available for this year.$0.76$0.61$0.14$0.58$0.47$0.12
2013Detailed filing. Detailed filing data is available for this year.$0.76$0.67$0.09$0.44$0.55$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.42$0.82$0.60$0.75
2011Summary only. Only limited summary data is available for this year.$1.43$0.82$0.61$0.74$0.71$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.0
Gross Receipts
$37,328,890
Mission and Program Overview

Mission

To preserve, promote adn develop heritage tourism sites and educational activities of significance to north dakota, particularly in the bismarck- mandan region, and to maximize teh educational and economic benefits resulting from those sites and activities.

To preserve, promote adn develop heritage tourism sites and educational activities of significance to north dakota, particularly in the bismarck- mandan region, adn to maximize the educational and econcomic benefits resulting from those sites and activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,837,041$4,733,594▼ $103,447
Cash and Non-Interest-Bearing Accounts$679,377$903,187▲ $223,810
Accounts Receivable$175,973$379,576▲ $203,603
Investments Other Securities$255,045$255,045→ $0
Inventories for Sale or Use$39,801--
Prepaid Expenses and Deferred Charges$17,079$16,370▼ $709
Intangible Assets$12,494$11,523▼ $971
Savings and Temporary Cash Investments-$8,823-
Total Assets$6,016,810$6,316,118▲ $299,308
Other Assets Total-$8,000-
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,524,868$1,217,605▼ $307,263
Accounts Payable and Accrued Expenses$347,598$338,955▼ $8,643
Total Liabilities$1,872,466$1,556,560▼ $315,906
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,144,344$4,759,558▲ $615,214
Total Net Assets Fund Balance$4,144,344$4,759,558▲ $615,214
Total Liabilities and Net Assets / Fund Balance$6,016,810$6,316,118▲ $299,308

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,651,490$836,094$5,487,584
Land$82,104-$82,104
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jason MatthewsPresident
Brent KleinjanDirector
Chad AndersonDirector
Chris DopsonDirector
Dawn KoppDirector
Jason SchmidtDirector
Justin WeichelDirector
Luann PoitraDirector
Mandy GiengerDirector
Aaron BarthExecutive Di
Jay FeilSecretary
Keith UlmerTreasurer
Katie FitzsimmonsVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$329,862
Program Service Revenue
$0
Investment Income
$1,398
Other Revenue
$2,048,115
All Other Contributions
$252,799
Change in Net Assets
$615,214
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,337,359
Grants and Similar Amounts Paid$326,160
Salaries, Compensation, and Employee Benefits$100,642
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$477,640--$477,640
Grants to Domestic Orgs$326,160--$326,160
Fees for Services Management$212,681--$212,681
Other Salaries and Wages$93,014--$93,014
Advertising$75,227--$75,227
Occupancy$39,921$32,663-$72,584
Depreciation Depletion$50,707$16,397-$67,104
Travel$56,558$4,657-$61,215
Office Expenses$50,831$5,850-$56,681
Insurance$52,574$1,711-$54,285
Fees for Services Lobbying$36,780--$36,780
Fees for Services Accounting-$18,768-$18,768
Fees for Services Legal$8,470--$8,470
Payroll Taxes$7,371$257-$7,628
Other Expenses$6,330$18,878-$6,330
All Other Expenses$1,687$1,838-$3,525
Conferences and Meetings-$1,130-$1,130
Interest$873--$873
Total Functional Expenses$1,662,012$102,149$0$1,764,161
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Midway Lanes Youth BowlingMandan, ND-Youth Bowling Activi$169,585
Agl Landscape ArchitectsBismarck, ND-Riverfront Revitaliz$60,000
Southwest Art GalleryDickinson, ND-Operations$50,000
Northern Plains Heritage FoundationBismarck, ND-Riverfront Revitaliz$18,507
Alliance of National Heritage AreasDade City, FL-Support Heritage$12,500
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$36,586,875
Gaming Direct Expenses$34,720,400
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
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
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, Page 6, Part VI, Line 6

Any person currently enrolled in on the of the annual membership categories as established by the board of directors is a member of the fort abraham lincoln foundation.

Form 990, Page 6, Part VI, Line 11B

An electronic draft copy of form 990 is provided to the executive director of the organization for review prior to its filing. All board memebers are encouraged to review the form 990 upon receipt of the draft copy.

Form 990, Page 6, Part VI, Line 12C

All board members complete a disclosure questionaire annualy adn are required to notify all other board members adn management when a potential conflict arises. Fi there is a conflict, the board member abstains from the discussion and vote. If management is involved, the board must approve the action.

Form 990, Page 6, Part VI, Line 15A

The executive committee of the board of directors reviews salary history, organization financial goals met, and comparable non-profit salaries. Teh executive director determines compensation of other key employees based on a review process that includes evaluations and self-evaluations.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Fort Abraham Lincoln Foundation
EIN
45-0372813
Phone
7016634758
Address
1700 RIVER RD, BISMARCK, ND 58503

Signing Officer

Name
Aaron Barth
Title
Executive Director
Phone
7016634758
Signed
2025-11-17

Organization Details

Principal Officer
Aaron Barth
Formed
1982
Legal Domicile
Nd
Voting Board Members
12
Independent Board Members
12
Employees
69

Preparer

Firm
Jennifer Eaton CPA Pc
Address
1640 E CAPITOL AVE, BISMARCK, ND 58501-2102
Preparer
Jennifer Eaton
Phone
7017517123
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To preserve, promote adn develop heritage tourism sites and educational activities of significance to north dakota, particularly in the bismarck- mandan region, and to maximize teh educational and economic benefits resulting from those sites and activities.

Form 990, Part IX, Line 11G

Consulting & engineering 331,892 0 0 consulting 145,748 0 0 total 477,640 0 0

Raw XML AppendixShowing 400 of 620 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/MissionDesc0TO PRESERVE, PROMOTE ADN DEVELOP HERITAGE TOURISM SITES AND EDUCATIONAL ACTIVITIES OF SIGNIFICANCE TO NORTH DAKOTA, PARTICULARLY IN THE BISMARCK- MANDAN REGION, AND TO MAXIMIZE TEH EDUCATIONAL AND ECONOMIC BENEFITS RESULTING FROM THOSE SITES AND ACTIVITIES.
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IRS990/OtherExpensesGrp/Desc1EVENTS
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IRS990/OtherExpensesGrp/ProgramServicesAmt2505
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0257
IRS990/PayrollTaxesGrp/ProgramServicesAmt07371
IRS990/PayrollTaxesGrp/TotalAmt07628
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt016370
IRS990/PrincipalOfficerNm0AARON BARTH
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IRS990/ProgSrvcAccomActy2Grp/Desc0LOCAL GOODWILL TO PROMOTE COMMUNITIES AND ACTIVITIES AND CHARITIES WITHIN THOSE COMMUNITIES.
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IRS990/ProgSrvcAccomActy2Grp/GrantAmt0229903
IRS990/ProgSrvcAccomActy3Grp/Desc0RIVER FRONT DEVELOPMENT TO PROMOTE COMMUNITY ACTIVITIES AND CULTURAL HERITAGE
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IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS NOT HAD LOBBYING EXPENDITURES PRIOR TO 2021.
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt1ORGANIZATION PAID A FIRM TO FOLLOW BILLS AND TALK TO LEGISLATORS BOTH LOCAL AND FEDERAL REGARDING PROMOTION OF HERITAGE AREAS AND PRESERVATION OF HISTORICAL AREAS.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE C, PART II-A
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE C, PART II-B, LINE 1
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