Lincoln Foundation

Nonprofit profile at a glance

EIN
042445165
IRS 990-EZ coverage
2022–2025
Forms available
Form 990 2024, Form 990-EZ 2025, Form 990-N 2021
Location
Lincoln, MA, USA
Phone
7817998662
Rating
38
Verdict
REVIEW
Rating confidence
Moderate
Sector
Housing Development, Construction, Management

Reported finances

Revenue
$9,097
Expenses
$64,291
Assets
$240,756
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Terri Morgan (President)

People named in this filing

  • Terri Morgan (President)
  • Rhonda Swain (Treasurer)
  • Laura Koller (Secretary)

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

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Administer affordable housing in Lincoln

What it reported doing in 2025

Administer affordable housing in Lincoln, Massachusetts. The Lincoln Foundation works with the Town of Lincoln to facilitate the reslaes of affordable deed restricted homes.

Operating model

Revenue model
Investment-supported. 73% of the money available for current operations came from recurring investment income.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

REVIEW - The filed numbers largely add up and revenue has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 82
  • Sustainability: 39
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -606.7%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 3.74; rating input score 79; 79th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 14.9% per year; rating input score 100; 86th percentile among comparable filings
  • Asset growth: 11.6% per year; rating input score 100; 73rd percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 7 of 8 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: 5 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 — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
  • High — Sustainability: Operating margin scored 2/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.