Civic Intelligence

Lincoln County Foundation

990 • Fiscal year 2023 • EIN 93-6030371

Jul 01, 2022 to Jun 30, 2023 • Filed on Apr 16, 2024

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.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

85th percentile

1.17x

Higher debt load relative to revenue than 85% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

29th percentile

-4.4%

Higher net margin than 29% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

26th percentile

$48,000

Higher top officer pay than 26% of similar nonprofits.

Top officer pay equals 6.7% of source-year revenue.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Asset Growth

56th percentile

7.6%

Faster asset growth than 56% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

5th percentile

-58%

Faster revenue growth than 5% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets46th percentile

Assets

Up

$8,070,167

Up $573,130 (+7.6%) from 2022

Net Assets

Up

$7,229,123

Up $478,985 (+7.1%) from 2022

Liabilities

Up

$841,044

Up $94,145 (+13%) from 2022

Revenue And Expenses
Liabilities / Revenue85th percentileNet Margin29th percentile

Revenue

Down

$717,702

Down $1,008,935 (-58%) from 2022

Expenses

Down

$749,121

Down $36,050 (-4.6%) from 2022

Net Income

Down

-$31,419

Down $972,885 (-103%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth56th 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

2023

Assets$8,070,167
Liabilities$841,044
Net Assets$7,229,123
Open 2023 Filing

Operations Trend

Revenue Growth5th 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

2023

Revenue$717,702
Expenses$749,121
Net Income-$31,419
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Apr 16, 2024
Return Version
2022v5.0
Gross Receipts
$1,660,677
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$7,442,870$7,944,208▲ $501,338
Savings and Temporary Cash Investments$30,736$125,739▲ $95,003
Pledges and Grants Receivable$22,971--
Land, Buildings, and Equipment, Net$460$220▼ $240
Total Assets$7,497,037$8,070,167▲ $573,130
Liabilities
Grants Payable$745,644$838,380▲ $92,736
Accounts Payable and Accrued Expenses$1,255$2,664▲ $1,409
Total Liabilities$746,899$841,044▲ $94,145
Net Assets / Fund Balance
Net Assets With Donor Restrictions$3,998,380$3,892,742▼ $105,638
Net Assets Without Donor Restrictions$2,751,758$3,336,381▲ $584,623
Total Net Assets Fund Balance$6,750,138$7,229,123▲ $478,985
Total Liabilities and Net Assets / Fund Balance$7,497,037$8,070,167▲ $573,130

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$220$980$1,200
Compensation and Service Providers
Top Officer Pay26th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jon ZagelExecutive DiPT$48,000$48,000

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$417,096
Program Service Revenue
$81,044
Investment Income
$219,562
Other Revenue
$0
All Other Contributions
$417,096
Change in Net Assets
$-31,419

Audited Revenue Reconciliation

Revenue per Audited Statements
$654,709
Revenue Not Reported on Financial Statements
$62,993
Revenue Not Reported on Form 990
$558,404
Total Revenue per Audited Statements
$1,213,113
Total Revenue per Form 990
$717,702
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$603,778
Other Expenses$92,340
Total Fundraising Expense$67,996
Salaries, Compensation, and Employee Benefits$53,003
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$495,135--$495,135
Grants to Domestic Orgs$108,643--$108,643
Fees for Service Investment Mgmnt Fees--$62,993$62,993
Current Officers, Directors, Trustees, and Key Employees-$48,000-$48,000
Information Technology-$16,214-$16,214
Fees for Services Accounting-$8,080-$8,080
Payroll Taxes--$5,003$5,003
Insurance-$2,243-$2,243
Office Expenses-$437-$437
Depreciation Depletion-$240-$240
Other Expenses-$124-$124
Total Functional Expenses$603,778$77,347$67,996$749,121

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$749,121
Total Expenses per Audited Statements$734,128
Expenses per Audited Statements$686,128
Expenses Not Reported on Financial Statements$62,993
Expenses Not Reported on Form 990$48,000
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Angels AnonymousLincoln City, OR-Support$30,388
Lincoln City Cultural CenterLincoln City, OR-Support$20,175
Lincoln City Rotary Projects FundLincoln City, OR-Support$16,284
Wildwood Playgrounds NwPortland, OR-Support$7,528
KidwindSt Paul, MN-Support$6,100
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
2024-04-16
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.”

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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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Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$8,070,167
Liabilities
$841,044
Net assets
$7,229,123
Revenue
$717,702
Expenses
$749,121
Net income
-$31,419
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