Lincoln Community Center

Nonprofit profile at a glance

EIN
310584315
IRS 990 coverage
2011–2024
Forms available
Form 990 2024, Form 990-EZ 2010
Location
Troy, OH, USA
Phone
9373352715
Rating
89
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$963,313
Expenses
$1,055,866
Assets
$4,517,208
Liabilities
$9,213

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

Leadership & pay

15 people listed

Executive titles in this filing

  • MATT LEVORCHICK (PRESIDENT)

People named in this filing

  • BEN AYERS (MEMBER)
  • BRYAN BEGG (MEMBER)
  • KAREN BOONE (MEMBER)

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 provide a facility for the residents of troy and the vicinity to engage in educational, social, cultural and recreational activities. The center provides opportunities for people of all ages to participate in a wide range of programs that educate and stimulate the public, enhance self- confidence, and promote mental and physical health.

What it reported doing in 2024

The history of the lincoln community center is one of tradition, pride, dedication and purpose, which lends itself to a significant part of troy's own rich history. Prior to the construction of the lincoln community center in 1939, the lot was the site of the lincoln school. The school operated from 1865 to 1874 as an all-age black school until the state legislature passed the arnett bill. The lincoln school building was then used to teach reading, writing and arithmetic to younger preschool-aged black children. The transformation from neighborhood school to community center began around 1916. In that year, the miami athletics, a semi-pro football team, asked the board of education to allow the team to use the building and dressing room and the grounds as a practice field. The following year a group of citizens went one step further and asked the board to turn the grounds over to the community for a playground and meeting space. The school board granted, and soon after, lincoln center hall was open. The lincoln community association, later known as the lincoln community center association inc. Was established in 1924. The center toughed out the hardships of the 1930s, as did the rest of the country, until a reorganizational meeting in 1937 changed everything. E. T. Atwell, of the national recreation association, provided professional counseling and advice that laid the groundwork for an advisory board, board of directors, and the employment of a full-time director. Mr. John spencer, president of hobart manufacturing co., lent financial backing for the construction of a new building, complete with a full-size gym and a 54,000 -gallon pool. In april of 1938, the project was approved. A year and a half later, the new building was dedicated. The lincoln center community association had not only survived the great depression, but a building was planned and constructed that was one of only two of its kind in a town or troy's size in america. Today, the lincoln community center offers over 50 programs including after school tutoring, youth basketball leagues, senior aquatic classes, pickleball, senior fitness classes, a full workout gym, job readiness programs and much more for people of all ages. In 2021, the center underwent a complete facelift to the original building and an addition was added that doubled the footprint of the campus. The addition encompasses a full- service kitchen, new gym, and five classrooms. There have been decades of change, growth and revitalization leading up to the 21st century. Lcc is a multicultural community center steeped in history and tradition, deeply invested in its community and facing the future with optimism. The lincoln community center remains a vital part of troy's future, evolving to meet the needs of the community it serves. The lcc mission statement is to provide a gathering place that offers educational, recreational and mentoring opportunities for all ethnicities and age groups in the troy area community. In 2024, the lincoln center has provided service to more than 67,000 patrons, and daily provides affordable programs to 100+ senior citizens through deep water arthritis class and pickle ball games. The after-school program served more than 80 students daily and for the 2023-2024 academic year. Lcc hosts students on probation for the junvenile court system, is now a title xx provider for low-income families, and is a hub of resources, connection and celebration for the minority families in our community. Lincoln center accesses a wide variety of funding streams, including more than 325,000 in grants, including funding from the duke foundation, the mathile family foundation, the troy foundation, and the miami county foundation. Corporate relationships with local employers are very important for funding, volunteers, and teaching our young people about local careers and skilled jobs. Corporations we partnered with in 2024 include uvmc/premier health, itw/hobart, creative labels, hobart we

Operating model

Revenue model
Donor-supported. 83% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 93
  • Transparency & Controls: 86
  • Accountability: 94
  • Sustainability: 51
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 93.5%; rating input score 93
  • Fundraising efficiency: $21.71 raised per $1 spent on fundraising; rating input score 61; 61st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 16th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -9.6%; rating input score 17; 17th percentile among comparable filings
  • Total-asset coverage ratio: 4.28; rating input score 82; 82nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 78; 78th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 16.3% per year; rating input score 100; 77th percentile among comparable filings
  • Revenue growth: 15.6% per year; rating input score 100; 79th percentile among comparable filings
  • Asset growth: 22.6% per year; rating input score 100; 85th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 93.5% of spending went to programs
  • Governance: 13 of 13 board members independent · 6 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $987K in reported program spending
  • Leadership: top reported pay $0 · 15 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • 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 — Sustainability: Operating margin scored 17/100.
  • Review — Accountability: Governance controls: Document-retention policy not reported.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.