Civic Intelligence

Lincoln University

990 • Fiscal year 2020 • EIN 94-1347042

Aug 01, 2019 to Jul 31, 2020 • Filed on Apr 01, 2021

Organization Profilewww.lincolnuca.edu
401 15th StreetOakland, CA 94612

(510) 628-8027

Siviq Scores

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

Liabilities / Assets

65th percentile

0.33x

Higher debt load relative to assets than 65% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Liabilities / Revenue

67th percentile

0.42x

Higher debt load relative to revenue than 67% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Net Margin

17th percentile

-15%

Higher net margin than 17% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Top Officer Pay

93rd percentile

$389,289

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 9.0% of source-year revenue.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Asset Growth

24th percentile

-1.3%

Faster asset growth than 24% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Revenue Growth

24th percentile

-14%

Faster revenue growth than 24% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets65th percentile

Assets

Down

$5,541,764

Down $72,355 (-1.3%) from 2019

Net Assets

Down

$3,704,639

Down $1,225,355 (-25%) from 2019

Liabilities

Up

$1,837,125

Up $1,153,000 (+169%) from 2019

Revenue And Expenses
Liabilities / Revenue67th percentileNet Margin17th percentile

Revenue

Down

$4,344,905

Down $725,501 (-14%) from 2019

Expenses

Down

$4,979,398

Down $431,488 (-8.0%) from 2019

Net Income

Down

-$634,493

Down $294,013 (-86%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth24th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $4,067,456Liabilities 2011: $1,053,449Net Assets 2011: $3,014,0072011Assets 2012: $4,138,868Liabilities 2012: $1,104,027Net Assets 2012: $3,034,8412012Assets 2013: $4,113,887Liabilities 2013: $934,270Net Assets 2013: $3,179,6172013Assets 2014: $4,431,445Liabilities 2014: $1,019,644Net Assets 2014: $3,411,8012014Assets 2015: $5,233,443Liabilities 2015: $1,071,764Net Assets 2015: $4,161,6792015Assets 2016: $6,443,053Liabilities 2016: $1,327,514Net Assets 2016: $5,115,5392016Assets 2017: $6,598,035Liabilities 2017: $1,397,612Net Assets 2017: $5,200,4232017Assets 2018: $5,678,972Liabilities 2018: $408,566Net Assets 2018: $5,270,4062018Assets 2019: $5,614,119Liabilities 2019: $684,125Net Assets 2019: $4,929,9942019Assets 2020: $5,541,764Liabilities 2020: $1,837,125Net Assets 2020: $3,704,6392020Assets 2021: $4,471,602Liabilities 2021: $734,636Net Assets 2021: $3,736,9662021Assets 2022: $4,783,001Liabilities 2022: $1,098,584Net Assets 2022: $3,684,4172022Assets 2023: $5,855,090Liabilities 2023: $2,103,862Net Assets 2023: $3,751,2282023Assets 2024: $3,745,555Liabilities 2024: $1,161,683Net Assets 2024: $2,583,8722024

Highlighted filing

2020

Assets$5,541,764
Liabilities$1,837,125
Net Assets$3,704,639
Open 2020 Filing

Operations Trend

Revenue Growth24th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$10M$5.0M$0-$5.0MRevenue 2011: $3,305,706Expenses 2011: $3,179,313Net Income 2011: $126,3932011Revenue 2012: $3,341,996Expenses 2012: $3,319,394Net Income 2012: $22,6022012Revenue 2013: $3,793,640Expenses 2013: $3,654,082Net Income 2013: $139,5582013Revenue 2014: $4,529,820Expenses 2014: $4,298,996Net Income 2014: $230,8242014Revenue 2015: $5,873,033Expenses 2015: $5,123,391Net Income 2015: $749,6422015Revenue 2016: $7,160,284Expenses 2016: $6,203,234Net Income 2016: $957,0502016Revenue 2017: $7,146,980Expenses 2017: $7,078,129Net Income 2017: $68,8512017Revenue 2018: $6,068,494Expenses 2018: $5,996,416Net Income 2018: $72,0782018Revenue 2019: $5,070,406Expenses 2019: $5,410,886Net Income 2019: -$340,4802019Revenue 2020: $4,344,905Expenses 2020: $4,979,398Net Income 2020: -$634,4932020Revenue 2021: $5,245,780Expenses 2021: $4,724,429Net Income 2021: $521,3512021Revenue 2022: $6,271,093Expenses 2022: $6,323,642Net Income 2022: -$52,5492022Revenue 2023: $9,254,706Expenses 2023: $9,187,300Net Income 2023: $67,4062023Revenue 2024: $6,431,447Expenses 2024: $7,603,704Net Income 2024: -$1,172,2572024

Highlighted filing

2020

Revenue$4,344,905
Expenses$4,979,398
Net Income-$634,493
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2019 to Jul 31, 2020
Signed
Apr 1, 2021
Return Version
2019v5.0
Gross Receipts
$4,344,905
Mission and Program Overview

Mission

To provide traditional educational programs in diverse fields of study, delivered by experienced educators, and leading to outstanding employment opportunities for American and international students

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$24,053$1,747,252▲ $1,723,199
Other Notes and Loans Receivable, Net$1,450,000$0▼ $1,450,000
Savings and Temporary Cash Investments$1,062,473$1,196,096▲ $133,623
Land, Buildings, and Equipment, Net$1,259,144$1,126,171▼ $132,973
Pledges and Grants Receivable$135,000$582,024▲ $447,024
Accounts Receivable$393,131$542,758▲ $149,627
Prepaid Expenses and Deferred Charges$164,667$165,454▲ $787
Investments in Publicly Traded Securities$17,223$10,773▼ $6,450
Inventories for Sale or Use$417$520▲ $103
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Total Assets$5,614,119$5,541,764▼ $72,355
Other Assets Total$1,108,011$170,716▼ $937,295
Liabilities
Unsecured Notes Loans Payable-$659,800-
Accounts Payable and Accrued Expenses$509,466$587,511▲ $78,045
Other Liabilities$41,467$580,132▲ $538,665
Deferred Revenue$133,192$9,682▼ $123,510
Total Liabilities$684,125$1,837,125▲ $1,153,000
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,716,040$3,531,081▼ $1,184,959
Net Assets With Donor Restrictions$213,954$173,558▼ $40,396
Total Net Assets Fund Balance$4,929,994$3,704,639▼ $1,225,355
Total Liabilities and Net Assets / Fund Balance$5,614,119$5,541,764▼ $72,355

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$633,684$1,017,534$1,651,218
Other Land Buildings$111,726$696,396$808,122
Land$302,942-$302,942
Leasehold Improvements$77,819$146,526$224,345
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mikhail BrodskyPresidentFT$99,680$289,609$389,289
Marshall J BurakTrusteeFT$115,700-$115,700
Alexander AnokhinAssistant ProvostFT$74,125$29,500$103,625
Sergey K AityanInstructorFT$79,900$23,400$103,300
Sherry LiangControllerFT$97,686-$97,686
Michael A GuerraCOOFT$84,943-$84,943
Allan SamsonChairmanPT$39,900-$39,900

Board Members and Trustees

NameTitle
John OeiVice-Chairman
Anatoli BolotovTrustee
Annique D AsghedomTrustee
Elena GiventalTrustee
John SiebelTrustee
Michael OrkinTrustee
Stephen N BlumenkrantzTrustee
Emanuel BeerSecretary
Gary Varum SETreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$167,066
Program Service Revenue
$4,076,935
Investment Income
$87,987
Other Revenue
$12,917
All Other Contributions
$153,000
Change in Net Assets
$-634,493

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,344,905
Total Revenue per Audited Statements
$4,344,905
Total Revenue per Form 990
$4,344,905
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,610,122
Other Expenses$1,369,276
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,179,203$607,523-$2,786,726
Current Officers, Directors, Trustees, and Key Employees$157,300$208,863-$366,163
Occupancy$260,471$70,278-$330,749
Other Employee Benefits$206,647$43,043-$249,690
Payroll Taxes$153,887$53,656-$207,543
Advertising$161,579--$161,579
Depreciation Depletion$112,412$37,471-$149,883
Office Expenses$84,325$15,331-$99,656
Other Expenses$57,004$9,106-$66,110
Fees for Services Management$19,705$21,200-$40,905
All Other Expenses$33,998--$33,998
Fees for Services Other$32,580--$32,580
Information Technology$29,510$257-$29,767
Insurance$20,100$6,700-$26,800
Travel$18,091$6,252-$24,343
Fees for Services Accounting-$10,268-$10,268
Fees for Services Legal-$8,316-$8,316
Conferences and Meetings$3,412$2,658-$6,070
Total Functional Expenses$3,858,932$1,120,466$0$4,979,398

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,979,398
Total Expenses per Audited Statements$4,979,398
Total Expenses per Form 990$4,979,398
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Irrevocable letter of credit$580,132
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
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, Line 11B: Form 990 Review Process

“The Form 990 is prepared by an independent CPA and is reviewed by the management and the committee of the Board of Trustees before it was filed.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“The Conflict of interest statement has been sent out to each of the board of trustee annually. Trustees shall disclose any personal interest that may conflict with the interest of the University and to refrain from voting or otherwise influencing a decision of the University on any matter in which such conflict or the appearance of a conflict exists.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Copies of the University's governing documents and financial statements are available to the public upon request from the President's Office.”

Filing and Contact Details

Filer

Filer Name
Lincoln University
EIN
94-1347042
Phone
5106288027
Address
401 15TH STREET, OAKLAND, CA 94612

Signing Officer

Name
Albert Loh
Title
CFO
Signed
2021-04-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mikhail Brodsky
Formed
1926
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
123

Preparer

Firm
Tang & Lee Llp
Address
967 CORPORATE WAY, FREMONT, CA 94539
Preparer
Alan S Leecpa
Phone
6506926865
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

“Other Expense-Title IV = -$10730”

Other Changes In Net Assets Or Fund Balances - Other Decreases

“Overdrawn-Title IV Adjustment = -$580132”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,541,764
Liabilities
$1,837,125
Net assets
$3,704,639
Revenue
$4,344,905
Expenses
$4,979,398
Net income
-$634,493
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.75$1.16$2.58$6.43$7.60$1.17
2023Detailed filing. Detailed filing data is available for this year.$5.86$2.10$3.75$9.25$9.19$0.07
2022Detailed filing. Detailed filing data is available for this year.$4.78$1.10$3.68$6.27$6.32$0.05
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.47$0.73$3.74$5.25$4.72$0.52
2020Detailed filing. Detailed filing data is available for this year.$5.54$1.84$3.70$4.34$4.98$0.63
2019Summary only. Only limited summary data is available for this year.$5.61$0.68$4.93$5.07$5.41$0.34
2018Summary only. Only limited summary data is available for this year.$5.68$0.41$5.27$6.07$6.00$0.07
2017Summary only. Only limited summary data is available for this year.$6.60$1.40$5.20$7.15$7.08$0.07
2016Summary only. Only limited summary data is available for this year.$6.44$1.33$5.12$7.16$6.20$0.96
2015Summary only. Only limited summary data is available for this year.$5.23$1.07$4.16$5.87$5.12$0.75
2014Summary only. Only limited summary data is available for this year.$4.43$1.02$3.41$4.53$4.30$0.23
2013Summary only. Only limited summary data is available for this year.$4.11$0.93$3.18$3.79$3.65$0.14
2012Summary only. Only limited summary data is available for this year.$4.14$1.10$3.03$3.34$3.32$0.02
2011Summary only. Only limited summary data is available for this year.$4.07$1.05$3.01$3.31$3.18$0.13