Civic Intelligence

Lower Lincoln Eso Inc

EIN 92-3504518 • 501(c)3 • Valparaiso, IN

Profile

Lower lincoln eso inc is an entrepreneurial support organization (eso) in northwest indiana that offers a nurturing environment where startups and innovators thrive. Eso purpose is to support entrepreneurs by providing entrepreneurial workshops, educational programming, mentoring and community engagement.

212 E Lincolnway LlValparaiso, IN 46383

n/A

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.92x

Higher debt load relative to assets than 92% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

89th percentile

0.28x

Higher debt load relative to revenue than 89% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

50th percentile

1.7%

Higher net margin than 50% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

99th percentile

4608%

Faster asset growth than 99% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

41st percentile

-11%

Faster revenue growth than 41% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets92nd percentile

Assets

$970

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

$970

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue89th percentileNet Margin50th percentile

Revenue

$168,681

No earlier filing loaded for comparison.

Expenses

$172,970

No earlier filing loaded for comparison.

Net Income

-$4,289

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset Growth99th percentile

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

$1.0K$500$0Assets 2024: $970Liabilities 2024: $0Net Assets 2024: $9702024

Highlighted filing

2024

Assets$970
Liabilities$0
Net Assets$970
Open 2024 Filing

Operations Trend

Revenue Growth41st percentile

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

$200K$150K$100K$50K$0-$50KRevenue 2024: $168,681Expenses 2024: $172,970Net Income 2024: -$4,2892024

Highlighted filing

2024

Revenue$168,681
Expenses$172,970
Net Income-$4,289
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$970
Liabilities
$0
Net assets
$970
Revenue
$168,681
Expenses
$172,970
Net income
-$4,289
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$1.69$1.73$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 14, 2025
Return Version
2024v5.1
Gross Receipts
$168,681
Mission and Program Overview

Mission

Lower lincoln eso inc is an entrepreneurial support organization (eso) in northwest indiana that offers a nurturing environment where startups and innovators thrive. Eso purpose is to support entrepreneurs by providing entrepreneurial workshops, educational programming, mentoring and community engagement.

Program Services

DescriptionGrantsExpenses
PROVIDED FUNDING ENTREPRENEURIAL WORKSHOPS, EDUCATIONAL PROGRAMMING, MENTORING AND COMMUNITY ENGAGEMENT.$168,681$172,969
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
WADE BREIZKEPresidentPT$0--
MATT WELLSVice President-$0--
BLAIR MILOSecretary-$0--
Filing and Contact Details

Filer

Filer Name
Lower Lincoln Eso Inc
EIN
92-3504518
Phone
2194778892
Address
212 E LINCOLNWAY LL, VALPARAISO, IN 46383

Signing Officer

Name
Wade Breitzke
Title
President
Phone
2194778892
Signed
2025-05-14
Discuss with paid preparer
Yes

Preparer

Firm
Swartz Retson & Co Pc
Address
235 E 86TH AVENUE, MERRILLVILLE, IN 46410
Preparer
Gregory R Ward
Phone
2197693616
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: travel. Amount: 730. Description: bank fees. Amount: 76. Description: meals. Amount: 1,709. Description: computer and related expenses. Amount: 7,468. Total to form 990-ez, line 16: 9,983.”

Form 990-ez, Part II, Line 26 - Other Liabilities

“Description: accountants payable. Beg. Of year amount: 4,822. End of year amount: 0.”

Raw XML Appendix137 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/PersonNm0WADE BREITZKE
IRS990EZ/BooksInCareOfDetail/PhoneNum02194778892
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0212 LINCOLNWAY
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0VALPARAISO
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd046383
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt010081
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0970
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt0168681
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-4289
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0100455
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt010081
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0970
IRS990EZ/GrossReceiptsAmt0168681
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt05259
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0970
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt05259
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0970
IRS990EZ/OccupancyRentUtltsAndMaintAmt039576
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt07.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0WADE BREIZKE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MATT WELLS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2BLAIR MILO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt09983
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0LOWER LINCOLN ESO INC IS AN ENTREPRENEURIAL SUPPORT ORGANIZATION (ESO) IN NORTHWEST INDIANA THAT OFFERS A NURTURING ENVIRONMENT WHERE STARTUPS AND INNOVATORS THRIVE. ESO PURPOSE IS TO SUPPORT ENTREPRENEURS BY PROVIDING ENTREPRENEURIAL WORKSHOPS, EDUCATIONAL PROGRAMMING, MENTORING AND COMMUNITY ENGAGEMENT.
IRS990EZ/PrintingPublicationsPostageAmt022956
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDED FUNDING ENTREPRENEURIAL WORKSHOPS, EDUCATIONAL PROGRAMMING, MENTORING AND COMMUNITY ENGAGEMENT.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt0168681
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0172969
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SchoolOperatingInd00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0IN
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt04822
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0172970
IRS990EZ/TotalProgramServiceExpensesAmt0172969
IRS990EZ/TotalRevenueAmt0168681
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0168681
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt025000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0193681
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt0193681
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0168681
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt025000
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0193681
IRS990ScheduleA/TotalSupportAmt0193681
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
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: TRAVEL. AMOUNT: 730. DESCRIPTION: BANK FEES. AMOUNT: 76. DESCRIPTION: MEALS. AMOUNT: 1,709. DESCRIPTION: COMPUTER AND RELATED EXPENSES. AMOUNT: 7,468. TOTAL TO FORM 990-EZ, LINE 16: 9,983.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: ACCOUNTANTS PAYABLE. BEG. OF YEAR AMOUNT: 4,822. END OF YEAR AMOUNT: 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0WADE BREITZKE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02194778892
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOWER LINCOLN ESO INC
ReturnHeader/Filer/BusinessNameControlTxt0LOWE
ReturnHeader/Filer/EIN0923504518
ReturnHeader/Filer/PhoneNum02194778892
ReturnHeader/Filer/USAddress/AddressLine1Txt0212 E LINCOLNWAY LL
ReturnHeader/Filer/USAddress/CityNm0VALPARAISO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd046383
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0351509921
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SWARTZ RETSON & CO PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0235 E 86TH AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MERRILLVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd046410
ReturnHeader/PreparerPersonGrp/PhoneNum02197693616
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GREGORY R WARD
ReturnHeader/ReturnTs02025-05-15T13:59:19-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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