Idaho Lincoln Institute Inc

Nonprofit profile at a glance

EIN
813643802
IRS 990 coverage
2018–2024
Forms available
Form 990 2024
Location
Boise, ID, USA
Rating
55
Verdict
MIXED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$1,128
Expenses
$328
Assets
$1,063
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

2 people listed

People named in this filing

  • David H Leroy (Pres & Exec Dir)
  • Richard A Howard (Treasurer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To use the writings of Abraham Lincoln to inform and inspire fundamental principles to address the impasse and imbalance in our national dialog focussing primarily on the Republican Party and Idaho's electorate as a rallying point for the Nation.

What it reported doing in 2024

The institute proposes to utilize public opinion research, position papers, website, issue oriented press releases and a speaker bureau.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 30
  • Transparency & Controls: 90
  • Accountability: 58
  • Sustainability: 72
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 17.7%; rating input score 18
  • Program expense ratio: 61%; rating input score 61
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 70.9%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 3.24; rating input score 42; 42nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -11.2% per year; rating input score 0; 27th percentile among comparable filings
  • Revenue growth: -3.3% per year; rating input score 0; 48th percentile among comparable filings
  • Asset growth: 12.2% per year; rating input score 100; 83rd percentile among comparable filings

Details

  • Where the money goes: 17.7% of revenue deployed · 61% of spending went to programs
  • Governance: 2 of 2 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $200 in reported program spending
  • Leadership: top reported pay $0 · 2 people listed
  • Consistency: 13 of 13 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2018 to 2024
  • Contacts: How to reach this organization
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 18/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 42/100.