Civic Intelligence

Lincoln County Foundation

990 • Fiscal year 2022 • EIN 93-6030371

Jul 01, 2021 to Jun 30, 2022 • Filed on Apr 27, 2023

Organization ProfileLINCF.ORG
PO Box 622Newport, OR 97365-0622

(303) 506-4561

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

46th percentile

0.10x

Higher debt load relative to assets than 46% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Liabilities / Revenue

71st percentile

0.43x

Higher debt load relative to revenue than 71% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Net Margin

90th percentile

55%

Higher net margin than 90% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Top Officer Pay

26th percentile

$48,000

Higher top officer pay than 26% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Asset Growth

19th percentile

-10%

Faster asset growth than 19% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Revenue Growth

96th percentile

186%

Faster revenue growth than 96% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets46th percentile

Assets

Down

$7,497,037

Down $847,258 (-10%) from 2021

Net Assets

Down

$6,750,138

Down $1,095,373 (-14%) from 2021

Liabilities

Up

$746,899

Up $248,115 (+50%) from 2021

Revenue And Expenses
Liabilities / Revenue71st percentileNet Margin90th percentile

Revenue

Up

$1,726,637

Up $1,122,330 (+186%) from 2021

Expenses

Up

$785,171

Up $561,455 (+251%) from 2021

Net Income

Up

$941,466

Up $560,875 (+147%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth19th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2022

Assets$7,497,037
Liabilities$746,899
Net Assets$6,750,138
Open 2022 Filing

Operations Trend

Revenue Growth96th percentile

Revenue, expenses, and net income across loaded years, with this 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

2022

Revenue$1,726,637
Expenses$785,171
Net Income$941,466
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Apr 27, 2023
Return Version
2021v4.0
Gross Receipts
$2,920,513
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$8,169,215$7,442,870▼ $726,345
Savings and Temporary Cash Investments$128,437$30,736▼ $97,701
Pledges and Grants Receivable$45,943$22,971▼ $22,972
Land, Buildings, and Equipment, Net$700$460▼ $240
Total Assets$8,344,295$7,497,037▼ $847,258
Liabilities
Grants Payable$494,660$745,644▲ $250,984
Accounts Payable and Accrued Expenses$4,124$1,255▼ $2,869
Total Liabilities$498,784$746,899▲ $248,115
Net Assets / Fund Balance
Net Assets With Donor Restrictions$3,817,157$3,998,380▲ $181,223
Net Assets Without Donor Restrictions$4,028,354$2,751,758▼ $1,276,596
Total Net Assets Fund Balance$7,845,511$6,750,138▼ $1,095,373
Total Liabilities and Net Assets / Fund Balance$8,344,295$7,497,037▼ $847,258

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$460$740$1,200
Compensation and Service Providers
Top Officer Pay26th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jon Zagel CPAExecutive DiPT$48,000$48,000

Board Members and Trustees

NameTitle
Lori Arce-torresPresident
Jean TurnerDirector
Julie HanrahanDirector
Susan WahlkeDirector
Marcia BuckleyDirector Par
Deborah TrustySecretary
Keith NelsonTreasurer
Patty GravesVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$654,101
Program Service Revenue
$156,315
Investment Income
$916,221
Other Revenue
$0
All Other Contributions
$654,101
Change in Net Assets
$941,466

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 AmountValuation Method
Securities Publicly Traded2$199,164Stock Market Value
Total Noncash Contributions2$199,164-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,658,409
Revenue Not Reported on Financial Statements
$68,228
Revenue Not Reported on Form 990
$-1,987,309
Total Revenue per Audited Statements
$-328,900
Total Revenue per Form 990
$1,726,637
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$628,763
Total Fundraising Expense$121,220
Other Expenses$103,416
Salaries, Compensation, and Employee Benefits$52,992
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$559,705--$559,705
Grants to Domestic Orgs$69,058--$69,058
Fees for Service Investment Mgmnt Fees--$68,228$68,228
Current Officers, Directors, Trustees, and Key Employees--$48,000$48,000
Information Technology-$14,496-$14,496
Fees for Services Accounting-$11,353-$11,353
Conferences and Meetings-$5,000-$5,000
Payroll Taxes--$4,992$4,992
Insurance-$1,978-$1,978
Other Expenses-$705-$705
Office Expenses-$282-$282
Depreciation Depletion-$240-$240
Total Functional Expenses$628,763$35,188$121,220$785,171

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$785,171
Total Expenses per Audited Statements$766,473
Expenses per Audited Statements$716,943
Expenses Not Reported on Financial Statements$68,228
Expenses Not Reported on Form 990$49,530
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Newport Rotary ClubNewport, OR-Support$18,500
Lincoln City KiwanisLincoln City, OR501c3Support$7,860
Wildwood Playgrounds NwPortland, OR-Support$7,528
Or Coast Council for the ArtsNewport, OR-Support$7,256
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
2023-04-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lori Arce-torres
Formed
1965
Legal Domicile
Or
Voting Board Members
7
Independent Board Members
7
Employees
1
Volunteers
7

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.”

Raw XML AppendixShowing 400 of 446 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
IRS990/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt04124
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt01255
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE 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.
IRS990/AllOtherContributionsAmt0654101
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/PersonNm0KEITH NELSON
IRS990/BooksInCareOfDetail/PhoneNum03035064561
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 622
IRS990/BooksInCareOfDetail/USAddress/CityNm0NEWPORT
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990/BooksInCareOfDetail/USAddress/ZIPCd097365
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt048000
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt048000
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt05000
IRS990/ConferencesMeetingsGrp/TotalAmt05000
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0654101
IRS990/CYGrantsAndSimilarPaidAmt0628763
IRS990/CYInvestmentIncomeAmt0916221
IRS990/CYOtherExpensesAmt0103416
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0156315
IRS990/CYRevenuesLessExpensesAmt0941466
IRS990/CYSalariesCompEmpBnftPaidAmt052992
IRS990/CYTotalExpensesAmt0785171
IRS990/CYTotalFundraisingExpenseAmt0121220
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01726637
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0true
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt0240
IRS990/DepreciationDepletionGrp/TotalAmt0240
IRS990/Desc0LINCOLN COUNTY FOUNDATION PROVIDED GRANTS TO 17 AREA GOVERNMENTAL AGENCIES, NONPROFIT ORGANIZATIONS, AND OTHER ORGANIZATIONS TOTALING 69,058 TO SUPPORT THEIR OPERATIONS AND THE SERVICES THEY PROVIDE TO THE PUBLIC. SEE SCHEDULE I OF THIS RETURN FOR DETAILS.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt03817157
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt03998380
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt01
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt069058
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt011353
IRS990/FeesForServicesAccountingGrp/TotalAmt011353
IRS990/FeesForSrvcInvstMgmntFeesGrp/FundraisingAmt068228
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt068228
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.38
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.19
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt220.08
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.81
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.29
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.29
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt820.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0LORI ARCE-TORRES
IRS990/Form990PartVIISectionAGrp/PersonNm1PATTY GRAVES
IRS990/Form990PartVIISectionAGrp/PersonNm2KEITH NELSON
IRS990/Form990PartVIISectionAGrp/PersonNm3DEBORAH TRUSTY
IRS990/Form990PartVIISectionAGrp/PersonNm4JULIE HANRAHAN
IRS990/Form990PartVIISectionAGrp/PersonNm5JEAN TURNER
IRS990/Form990PartVIISectionAGrp/PersonNm6SUSAN WAHLKE
IRS990/Form990PartVIISectionAGrp/PersonNm7MARCIA BUCKLEY
IRS990/Form990PartVIISectionAGrp/PersonNm8JON ZAGEL CPA
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt848000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR PAR
IRS990/Form990PartVIISectionAGrp/TitleTxt8EXECUTIVE DI
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01965
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt0466256
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantAmt069058
IRS990/GrantsPayableGrp/BOYAmt0494660
IRS990/GrantsPayableGrp/EOYAmt0745644
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt0559705
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt0559705
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt069058
IRS990/GrantsToDomesticOrgsGrp/TotalAmt069058
IRS990/GrantsToIndividualsInd0true
IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt01660132
IRS990/GrossReceiptsAmt02920513
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt07
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt014496
IRS990/InformationTechnologyGrp/TotalAmt014496
IRS990/InsuranceGrp/ManagementAndGeneralAmt01978
IRS990/InsuranceGrp/TotalAmt01978
IRS990/InvestmentIncomeGrp/ExclusionAmt0449965
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0449965
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt08169215
IRS990/InvestmentsPubTradedSecGrp/EOYAmt07442870
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0740
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0700
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0460
IRS990/LandBldgEquipCostOrOtherBssAmt01200
IRS990/LegalDomicileStateCd0OR
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt01193876
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
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.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt07845511
IRS990/NetAssetsOrFundBalancesEOYAmt06750138
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0466256
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0466256
IRS990/NetUnrlzdGainsLossesInvstAmt0-2036839
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt04028354
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02751758
IRS990/NoncashContributionsAmt0199164
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0282
IRS990/OfficeExpensesGrp/TotalAmt0282
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0LICENSES/FEES
IRS990/OtherExpensesGrp/Desc1SUPPLIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01134
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1705
IRS990/OtherExpensesGrp/TotalAmt01134
IRS990/OtherExpensesGrp/TotalAmt1705
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt04992
IRS990/PayrollTaxesGrp/TotalAmt04992
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt045943
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt022971
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0LORI ARCE-TORRES
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0UNUSED SCHOLARSHIPS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0156315
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0156315
IRS990/ProgSrvcAccomActy2Grp/Desc0LINCOLN COUNTY FOUNDATION PROVIDED SCHOLARSHIPS TO 177 STUDENTS TOTALING 559,705 DURING THE FISCAL YEAR ENDED JUNE 30, 2022. THE SCHOLARSHIP PROGRAM IS DESIGNED TO ASSIST STUDENTS IN LINCOLN COUNTY OREGON WITH THEIR EDUCATIONAL ENDEAVORS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0559705
IRS990/ProgSrvcAccomActy2Grp/GrantAmt0559705
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0303789
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0157431
IRS990/PYInvestmentIncomeAmt0300518
IRS990/PYOtherExpensesAmt030898
IRS990/PYRevenuesLessExpensesAmt0380591
IRS990/PYSalariesCompEmpBnftPaidAmt035387
IRS990/PYTotalExpensesAmt0223716
IRS990/PYTotalRevenueAmt0604307
IRS990/ReconcilationRevenueExpnssAmt0941466
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0128437
IRS990/SavingsAndTempCashInvstGrp/EOYAmt030736
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0SCHOLARSHIP REFUNDS 8,116 UNUSED SCHOLARSHIPS 257,963
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0454937
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0303789
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0287883
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0498363
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0107252
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01652224
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0449965
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0300518
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0323809
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0296202
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0272705
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01643199
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0258263
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0156315
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0101648
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt08116
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0266079
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.46390
IRS990ScheduleA/PublicSupportPY170Pct00.42580
IRS990ScheduleA/PublicSupportTotal170Amt01652224
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0454937
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0303789
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0287883
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0498363
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0107252
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01652224
IRS990ScheduleA/TotalSupportAmt03561502
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
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt049530
IRS990ScheduleD/DonatedServicesUseFcltsAmt049530
IRS990ScheduleD/EquipmentGrp/BookValueAmt0460
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0740
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01200
IRS990ScheduleD/ExpensesNotReportedAmt049530
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt068228
IRS990ScheduleD/ExpensesSubtotalAmt0716943
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt068228
IRS990ScheduleD/InvestmentExpensesNotIncldAmt068228
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-2036839
IRS990ScheduleD/RevenueNotReportedAmt0-1987309
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt068228
IRS990ScheduleD/RevenueSubtotalAmt01658409
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0460
IRS990ScheduleD/TotalExpensesPerForm990Amt0785171
IRS990ScheduleD/TotalRevenuePerForm990Amt01726637
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0-328900
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0766473
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0559705
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0177
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0BOOK/CASH
IRS990ScheduleI/RecipientTable/CashGrantAmt07860
IRS990ScheduleI/RecipientTable/CashGrantAmt17256
IRS990ScheduleI/RecipientTable/CashGrantAmt218500
IRS990ScheduleI/RecipientTable/CashGrantAmt37528
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501C3
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0LINCOLN CITY KIWANIS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1OR COAST COUNCIL FOR THE ARTS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2NEWPORT ROTARY CLUB
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3WILDWOOD PLAYGROUNDS NW
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0PO BOX 333
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1777 W OLIVE ST
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt2PO BOX 235
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt32127 NE 10TH AVE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0LINCOLN CITY
IRS990ScheduleI/RecipientTable/USAddress/CityNm1NEWPORT
IRS990ScheduleI/RecipientTable/USAddress/CityNm2NEWPORT
IRS990ScheduleI/RecipientTable/USAddress/CityNm3PORTLAND
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0OR
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1OR
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2OR
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd3OR
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd097367
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd197365
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd297365
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd397212
IRS990ScheduleI/Total501c3OrgCnt010
IRS990ScheduleI/TotalOtherOrgCnt07
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/ContributionCnt02
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/MethodOfDeterminingRevenuesTxt0STOCK MARKET VALUE
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NonCashCheckboxInd0X
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NoncashContributionsRptF990Amt0199164
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt08344295
IRS990/TotalAssetsEOYAmt07497037
IRS990/TotalAssetsGrp/BOYAmt08344295
IRS990/TotalAssetsGrp/EOYAmt07497037
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0654101
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0121220
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt035188
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0628763
IRS990/TotalFunctionalExpensesGrp/TotalAmt0785171
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0498784
IRS990/TotalLiabilitiesEOYAmt0746899
IRS990/TotalLiabilitiesGrp/BOYAmt0498784
IRS990/TotalLiabilitiesGrp/EOYAmt0746899
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt07845511
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt06750138
IRS990/TotalProgramServiceExpensesAmt0628763
IRS990/TotalProgramServiceRevenueAmt0156315
IRS990/TotalReportableCompFromOrgAmt048000
IRS990/TotalRevenueGrp/ExclusionAmt0449965
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0622571
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01726637

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$7,497,037
Liabilities
$746,899
Net assets
$6,750,138
Revenue
$1,726,637
Expenses
$785,171
Net income
$941,466
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