Civic Intelligence

Lincoln County Foundation

EIN 93-6030371 • 501(c)3 • Newport, OR

Profile

The lincoln county foundation is an agency established to receive, administer and disburse funds and other property to assist the people of lincoln county, oregon; particularly the young people through grants and scholarships.

PO Box 622Newport, OR 97365-0622

lincf.org

Siviq Scores

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

Liabilities / Assets

50th percentile

0.12x

Higher debt load relative to assets than 50% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

86th percentile

1.15x

Higher debt load relative to revenue than 86% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

10th percentile

-28%

Higher net margin than 10% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

53rd percentile

6.0%

Faster asset growth than 53% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

78th percentile

29%

Faster revenue growth than 78% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets50th percentile

Assets

Up

$8,552,916

Up $482,749 (+6.0%) from 2023

Liabilities

Up

$1,066,235

Up $225,191 (+27%) from 2023

Net Assets

Up

$7,486,681

Up $257,558 (+3.6%) from 2023

Operations
Liabilities / Revenue86th percentileNet Margin10th percentile

Revenue

Up

$926,209

Up $208,507 (+29%) from 2023

Expenses

Up

$1,181,867

Up $432,746 (+58%) from 2023

Net Income

Down

-$255,658

Down $224,239 (-714%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth53rd percentile

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

$10M$5.0M$0Assets 2011: $3,225,156Liabilities 2011: $164,300Net Assets 2011: $3,060,8562011Assets 2012: $3,308,344Liabilities 2012: $227,000Net Assets 2012: $3,081,3442012Assets 2013: $3,463,598Liabilities 2013: $211,675Net Assets 2013: $3,251,9242013Assets 2014: $4,269,151Liabilities 2014: $240,725Net Assets 2014: $4,028,4262014Assets 2015: $4,477,168Liabilities 2015: $238,025Net Assets 2015: $4,239,1432015Assets 2016: $4,309,177Liabilities 2016: $231,961Net Assets 2016: $4,077,2162016Assets 2017: $4,991,846Liabilities 2017: $289,261Net Assets 2017: $4,702,5852017Assets 2018: $5,418,919Liabilities 2018: $340,663Net Assets 2018: $5,078,2562018Assets 2019: $6,051,730Liabilities 2019: $364,116Net Assets 2019: $5,687,6142019Assets 2020: $6,465,153Liabilities 2020: $464,210Net Assets 2020: $6,000,9432020Assets 2021: $8,344,295Liabilities 2021: $498,784Net Assets 2021: $7,845,5112021Assets 2022: $7,497,037Liabilities 2022: $746,899Net Assets 2022: $6,750,1382022Assets 2023: $8,070,167Liabilities 2023: $841,044Net Assets 2023: $7,229,1232023Assets 2024: $8,552,916Liabilities 2024: $1,066,235Net Assets 2024: $7,486,6812024

Highlighted filing

2024

Assets$8,552,916
Liabilities$1,066,235
Net Assets$7,486,681
Open 2024 Filing

Operations Trend

Revenue Growth78th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $654,866Expenses 2011: $125,381Net Income 2011: $529,4852011Revenue 2012: $217,156Expenses 2012: $196,668Net Income 2012: $20,4882012Revenue 2013: $221,130Expenses 2013: $401,126Net Income 2013: -$179,9962013Revenue 2014: $481,076Expenses 2014: $179,326Net Income 2014: $301,7502014Revenue 2015: $441,168Expenses 2015: $195,365Net Income 2015: $245,8032015Revenue 2016: $340,121Expenses 2016: $183,865Net Income 2016: $156,2562016Revenue 2017: $413,652Expenses 2017: $255,658Net Income 2017: $157,9942017Revenue 2018: $388,073Expenses 2018: $240,091Net Income 2018: $147,9822018Revenue 2019: $942,327Expenses 2019: $309,630Net Income 2019: $632,6972019Revenue 2020: $622,504Expenses 2020: $361,363Net Income 2020: $261,1412020Revenue 2021: $604,307Expenses 2021: $223,716Net Income 2021: $380,5912021Revenue 2022: $1,726,637Expenses 2022: $785,171Net Income 2022: $941,4662022Revenue 2023: $717,702Expenses 2023: $749,121Net Income 2023: -$31,4192023Revenue 2024: $926,209Expenses 2024: $1,181,867Net Income 2024: -$255,6582024

Highlighted filing

2024

Revenue$926,209
Expenses$1,181,867
Net Income-$255,658
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$8,552,916
Liabilities
$1,066,235
Net assets
$7,486,681
Revenue
$926,209
Expenses
$1,181,867
Net income
-$255,658
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$8.55$1.07$7.49$0.93$1.18$0.26
2023Detailed filing. Detailed filing data is available for this year.$8.07$0.84$7.23$0.72$0.75$0.03
2022Detailed filing. Detailed filing data is available for this year.$7.50$0.75$6.75$1.73$0.79$0.94
2021Detailed filing. Detailed filing data is available for this year.$8.34$0.50$7.85$0.60$0.22$0.38
2020Detailed filing. Detailed filing data is available for this year.$6.47$0.46$6.00$0.62$0.36$0.26
2019Detailed filing. Detailed filing data is available for this year.$6.05$0.36$5.69$0.94$0.31$0.63
2018Detailed filing. Detailed filing data is available for this year.$5.42$0.34$5.08$0.39$0.24$0.15
2017Detailed filing. Detailed filing data is available for this year.$4.99$0.29$4.70$0.41$0.26$0.16
2016Summary only. Only limited summary data is available for this year.$4.31$0.23$4.08$0.34$0.18$0.16
2015Summary only. Only limited summary data is available for this year.$4.48$0.24$4.24$0.44$0.20$0.25
2014Detailed filing. Detailed filing data is available for this year.$4.27$0.24$4.03$0.48$0.18$0.30
2013Summary only. Only limited summary data is available for this year.$3.46$0.21$3.25$0.22$0.40$0.18
2012Summary only. Only limited summary data is available for this year.$3.31$0.23$3.08$0.22$0.20$0.02
2011Summary only. Only limited summary data is available for this year.$3.23$0.16$3.06$0.65$0.13$0.53
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 25, 2025
Return Version
2023v6.0
Gross Receipts
$2,221,956
Mission and Program Overview

Mission

The lincoln county foundation is an agency established to receive administer and disburse funds and other property to assist the people of lincoln county,oregon; particularly the yuoung people through grants and scholarships.

The lincoln county foundation is an agency established to receive, administer and disburse funds and other property to assist the people of lincoln county, oregon; particularly the young people through grants and scholarships.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$7,944,208$8,451,857▲ $507,649
Savings and Temporary Cash Investments$125,739$101,059▼ $24,680
Land, Buildings, and Equipment, Net$220--
Total Assets$8,070,167$8,552,916▲ $482,749
Liabilities
Grants Payable$838,380$1,066,235▲ $227,855
Accounts Payable and Accrued Expenses$2,664--
Total Liabilities$841,044$1,066,235▲ $225,191
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,336,381$4,215,193▲ $878,812
Net Assets With Donor Restrictions$3,892,742$3,271,488▼ $621,254
Total Net Assets Fund Balance$7,229,123$7,486,681▲ $257,558
Total Liabilities and Net Assets / Fund Balance$8,070,167$8,552,916▲ $482,749

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$1,200$1,200
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Jon ZagelExecutive DiPT$48,280$48,280

Board Members and Trustees

NameTitle
Lori Arce-torresPresident
Jean TurnerDirector
Josh ZantellaDirector
Julie HanrahanDirector
Marcia BuckleyDirector
Susan WahlkeSecretary
Keith NelsonTreasurer an
Patty GravesVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$487,399
Program Service Revenue
$0
Investment Income
$670,412
Other Revenue
$-231,602
All Other Contributions
$487,399
Change in Net Assets
$-255,658

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table1$45,400
Total Noncash Contributions1$45,400

Audited Revenue Reconciliation

Revenue per Audited Statements
$926,209
Total Revenue per Audited Statements
$926,209
Total Revenue per Form 990
$926,209
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$942,153
Other Expenses$186,656
Total Fundraising Expense$125,021
Salaries, Compensation, and Employee Benefits$53,058
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$681,319--$681,319
Grants to Domestic Orgs$260,834--$260,834
Fees for Service Investment Mgmnt Fees--$113,715$113,715
Current Officers, Directors, Trustees, and Key Employees$38,624$4,828$4,828$48,280
Information Technology-$15,524-$15,524
Fees for Services Accounting-$7,760-$7,760
Payroll Taxes$3,823$477$478$4,778
Insurance-$1,868-$1,868
Other Expenses-$301$6,000$301
Office Expenses-$259-$259
Depreciation Depletion-$220-$220
Total Functional Expenses$984,600$72,246$125,021$1,181,867

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,181,867
Total Expenses per Audited Statements$1,181,867
Total Expenses per Form 990$1,181,867
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
City of WaldportWaldport, ORGovRuberize Playground$130,000
Lincoln County Historical SocietyNewport, OR501c3Support$50,000
Oregon Coast Community CollegeNewport, OR501c3Support$25,474
Seashore Family LiteracyWaldport, OR-Heat Pump$19,952
Olalla CenterToledo, OR501c3Chain Link Fence$6,221
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
Yes
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 11B

“Board members have the opportunity to review the form 990 prior to filing. The filing is approved at the next available board meeting.”

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

“The board of directors or committees functioning under board jurisdiction follow the approval by disinterested vote rule. This rule involves a favorable vote by directors or committee members not involved in the conflict of interest. Board directors or committee members involved in the conflict of interest may participate in the discussion of the issue but may not be involved in the final decision.”

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

“Board directors are volunteers who manage and execute all aspects of lcf operations and programs.”

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

“Lcf hired a part-time executive director in 2020. His compensation was determined by reviewing his qualifications, ability to work part-time, and comparison to wages at similar organizations as approved by the board of directors.”

Form 990, Page 6, Part VI, Line 19

“Governing documents and financial statements are made available upon request. Form 990 is also available at guidestar.org.”

Filing and Contact Details

Filer

Filer Name
Lincoln County Foundation
EIN
93-6030371
Phone
3035064561
Address
PO BOX 622, NEWPORT, OR 97365-0622

Signing Officer

Name
Lori Arce-torres
Title
President
Phone
3035064561
Signed
2025-04-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lori Arce-torres
Formed
1965
Legal Domicile
Or
Voting Board Members
8
Independent Board Members
8
Employees
1
Volunteers
8

Preparer

Firm
Grimstad & Associates
Address
PO BOX 1930, NEWPORT, OR 97365
Preparer
Signe Grimstad
Phone
5412655411
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The lincoln county foundation is an agency established to receive, administer and disburse funds and other property to assist the people of lincoln county, oregon; particularly the young people through grants and scholarships.”

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IRS990/MissionDesc0THE LINCOLN COUNTY FOUNDATION IS AN AGENCY ESTABLISHED TO RECEIVE, ADMINISTER AND DISBURSE FUNDS AND OTHER PROPERTY TO ASSIST THE PEOPLE OF LINCOLN COUNTY, OREGON; PARTICULARLY THE YOUNG PEOPLE THROUGH GRANTS AND SCHOLARSHIPS.
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IRS990/ProgSrvcAccomActy2Grp/Desc0LINCOLN COUNTY FOUNDATION PROVIDED SCHOLARSHIPS TO 126 STUDENTS TOTALING 681,319 DURING THE FISCAL YEAR ENDED JUNE 30, 2024. THE SCHOLARSHIP PROGRAM IS DESIGNED TO ASSIST STUDENTS IN LINCOLN COUNTY OREGON WITH THEIR EDUCATIONAL ENDEAVORS.
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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0CITY OF WALDPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1LINCOLN COUNTY HISTORICAL SOCIETY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2OLALLA CENTER
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3OREGON COAST COMMUNITY COLLEGE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4SEASHORE FAMILY LITERACY
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE LINCOLN COUNTY FOUNDATION IS AN AGENCY ESTABLISHED TO RECEIVE, ADMINISTER AND DISBURSE FUNDS AND OTHER PROPERTY TO ASSIST THE PEOPLE OF LINCOLN COUNTY, OREGON; PARTICULARLY THE YOUNG PEOPLE THROUGH GRANTS AND SCHOLARSHIPS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS HAVE THE OPPORTUNITY TO REVIEW THE FORM 990 PRIOR TO FILING. THE FILING IS APPROVED AT THE NEXT AVAILABLE BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS OR COMMITTEES FUNCTIONING UNDER BOARD JURISDICTION FOLLOW THE APPROVAL BY DISINTERESTED VOTE RULE. THIS RULE INVOLVES A FAVORABLE VOTE BY DIRECTORS OR COMMITTEE MEMBERS NOT INVOLVED IN THE CONFLICT OF INTEREST. BOARD DIRECTORS OR COMMITTEE MEMBERS INVOLVED IN THE CONFLICT OF INTEREST MAY PARTICIPATE IN THE DISCUSSION OF THE ISSUE BUT MAY NOT BE INVOLVED IN THE FINAL DECISION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD DIRECTORS ARE VOLUNTEERS WHO MANAGE AND EXECUTE ALL ASPECTS OF LCF OPERATIONS AND PROGRAMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4LCF HIRED A PART-TIME EXECUTIVE DIRECTOR IN 2020. HIS COMPENSATION WAS DETERMINED BY REVIEWING HIS QUALIFICATIONS, ABILITY TO WORK PART-TIME, AND COMPARISON TO WAGES AT SIMILAR ORGANIZATIONS AS APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990 IS ALSO AVAILABLE AT GUIDESTAR.ORG.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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