Civic Intelligence

Lincoln County Historical Society Inc

EIN 58-1798955 • Lincolnton, GA

Pub. 78 Eligible990-N Coverage

Profile

To bring together those people interested in Lincoln county Georgia history.

147 Lumber StreetLincolnton, GA 30817

n/A

Siviq Scores

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

Liabilities / Assets

49th percentile

0.00x

Higher debt load relative to assets than 49% of similar nonprofits.

$500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

51st percentile

0.00x

Higher debt load relative to revenue than 51% of similar nonprofits.

$500k-$1M nonprofits • Source year 2025

Net Margin

97th percentile

91%

Higher net margin than 97% of similar nonprofits.

$500k-$1M nonprofits • Source year 2025

Top Officer Pay

58th percentile

$0

Higher top officer pay than 58% of similar nonprofits.

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

$500k-$1M nonprofits • Source year 2025

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Balance Sheet
Liabilities / Assets49th percentile

Assets

$540,138

No earlier filing loaded for comparison.

Liabilities

$1,607

No earlier filing loaded for comparison.

Net Assets

$538,531

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue51st percentileNet Margin97th percentile

Revenue

$322,381

No earlier filing loaded for comparison.

Expenses

$29,749

No earlier filing loaded for comparison.

Net Income

$292,632

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$600K$400K$200K$0Assets 2025: $540,138Liabilities 2025: $1,607Net Assets 2025: $538,5312025

Highlighted filing

2025

Assets$540,138
Liabilities$1,607
Net Assets$538,531
Open 2025 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$400K$300K$200K$100K$0Revenue 2025: $322,381Expenses 2025: $29,749Net Income 2025: $292,6322025

Highlighted filing

2025

Revenue$322,381
Expenses$29,749
Net Income$292,632
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$540,138
Liabilities
$1,607
Net assets
$538,531
Revenue
$322,381
Expenses
$29,749
Net income
$292,632
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.40$0.02$5.39$3.22$0.30$2.93
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 8, 2026
Return Version
2025v4.0
Gross Receipts
$322,381
Mission and Program Overview

Mission

To bring together those people interested in Lincoln county Georgia history.

To discover and collect material to establish or illustrate the history of Lincoln County, GA, accomplished by creating a historical park with period structures to depict a small community fashioned after little settlements you would have seen in rural Lincoln County

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$220,952$538,531▲ $317,579
Investments in Publicly Traded Securities$195,405$357,252▲ $161,847
Other Notes and Loans Receivable, Net-$150,000-
Cash and Non-Interest-Bearing Accounts$26,753$32,884▲ $6,131
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$222,158$540,138▲ $317,980
Other Assets Total-$2-
Liabilities
Accounts Payable and Accrued Expenses$1,206$1,307▲ $101
Deferred Revenue-$300-
Total Liabilities$1,206$1,607▲ $401
Net Assets / Fund Balance
Total Net Assets Fund Balance$220,952$538,531▲ $317,579
Total Liabilities and Net Assets / Fund Balance$222,158$540,138▲ $317,980
Compensation and Service Providers
Top Officer Pay58th percentile

Board Members and Trustees

NameTitle
Don ThomasPresident
Julie IlhartVice President
Donna AndersonDirector
Gary EdwardsDirector
Jimmy ChappelDirector
Louise WatersDirector
Mike AndersonDirector
Patricia BiggerstaffDirector
Teresa DonehooDirector
Pat ThomasSecretary
L Mack ShealyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,252
Program Service Revenue
$23,407
Investment Income
$19,443
Other Revenue
$277,279
All Other Contributions
$1,072
Change in Net Assets
$292,632
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$29,749
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
Occupancy$8,452--$8,452
Insurance$3,118--$3,118
Fees for Service Investment Mgmnt Fees-$2,711-$2,711
All Other Expenses$1,916--$1,916
Office Expenses-$1,840-$1,840
Other Expenses$1,100--$1,100
Advertising$225--$225
Information Technology-$156-$156
Total Functional Expenses$25,042$4,707$0$29,749
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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

“No review was or will be conducted.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Part VI, Section B, Line 11B

“The organization provides a completed copy of Form 990 including all required schedules to the board of directors, there is a formal review process dictated by formal policy. The policy requires the board of directors to review and direct any questions or concerns to the treasurer and that the minutes document this review.”

Part VI, Section B, Line 12C

“The organization annually requires each board member to complete and sign a statement stating that they do not have or if they do to disclose those conflicts.”

Part VI, Section C, Line 19

“Provide copies if requested.”

Part VIII Line 11A & Schedule A Part III Section B Line 12

“A historical property donated to the organization (LCHS) several years ago was deemed beyond the ability of LCHS to restore and sustain as a viable historical structure. It was never the intention for LCHS to restore and use this property. The intent was to make repairs and maintain the structure for a future use or sell. A year or so ago It became clear to the LCHS board that rehabilitating and maintaining the structure for a future use was beyond it means. As a result LCHS entered into an agreement to sell the property subject to a historical preservation easement in accordance with the Georgia Uniform Conservation Easement Act. Property was sold to a disinterested couple on 01/16/2025 at a price net of expenses of $275,869.”

Filing and Contact Details

Filer

Filer Name
Lincoln County Historical Society Inc
EIN
58-1798955
Phone
7065645720
Address
147 Lumber Street, Lincolnton, GA 30817

Signing Officer

Name
L Mack Shealy
Title
Treasurer
Signed
2026-03-08

Organization Details

Formed
1988
Legal Domicile
Ga
Voting Board Members
11
Independent Board Members
0
Employees
0
Supplemental Narrative

Financial Statement Notes

Part II, Line 5: Summarized Policy

“The organization holds and monitors historic preservation easements. It maintains written policies governing easement acceptance, annual monitoring, enforcement of violations, and permanent recordkeeping. Each easement is documented with a baseline report, inspected at least annually, and enforced as necessary to ensure compliance with easement terms.”

Part II, Line 9: Organization Reporting of conservation easements.

“No value was assigned to this easement as is was not received as a gift but as a condition on the sale of a property.”

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The organization holds and monitors historic preservation easements. It maintains written policies governing easement acceptance, annual monitoring, enforcement of violations, and permanent recordkeeping. Each easement is documented with a baseline report, inspected at least annually, and enforced as necessary to ensure compliance with easement terms.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1No value was assigned to this easement as is was not received as a gift but as a condition on the sale of a property.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part II, Line 5: Summarized Policy
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part II, Line 9: Organization Reporting of conservation easements.
IRS990ScheduleD/TotalEasementsCnt01
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization provides a completed copy of Form 990 including all required schedules to the board of directors, there is a formal review process dictated by formal policy. The policy requires the board of directors to review and direct any questions or concerns to the treasurer and that the minutes document this review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization annually requires each board member to complete and sign a statement stating that they do not have or if they do to disclose those conflicts.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Provide copies if requested.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5A historical property donated to the organization (LCHS) several years ago was deemed beyond the ability of LCHS to restore and sustain as a viable historical structure. It was never the intention for LCHS to restore and use this property. The intent was to make repairs and maintain the structure for a future use or sell. A year or so ago It became clear to the LCHS board that rehabilitating and maintaining the structure for a future use was beyond it means. As a result LCHS entered into an agreement to sell the property subject to a historical preservation easement in accordance with the Georgia Uniform Conservation Easement Act. Property was sold to a disinterested couple on 01/16/2025 at a price net of expenses of $275,869.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Part VIII Line 11a & Schedule A Part III Section B Line 12
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