Lincoln University
Nonprofit profile at a glance
- EIN
- 941347042
- IRS 990 coverage
- 2019–2024
- Forms available
- Form 990 2024
- Location
- Oakland, CA, USA
- Phone
- 5106288028
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $4,606,016
- Expenses
- $6,145,381
- Assets
- $2,084,683
- Liabilities
- $1,044,601
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
14 people listed
Executive titles in this filing
- Mikhail Brodsky (President)
People named in this filing
- Joseph Tanios (Trustee)
- John Oei (Vice-Chairman)
- Emanuel Beer (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. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
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
What it reported doing in 2024
The University has provided higher education to the local and international students, and offers undergraduate and graduate degrees in business and diagnostic imaging in allied health fields.
Operating model
- Revenue model
- Earned-program. 98% of the money available for current operations came from fees and other program revenue.
- 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.
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 total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 74
- Transparency & Controls: 90
- Accountability: 94
- Sustainability: 18
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 91.8%; rating input score 92
- Program expense ratio: 69.5%; rating input score 70
- 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; 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: -33.4%; rating input score 4; 4th percentile among comparable filings
- Total-asset coverage ratio: 0.34; rating input score 11; 11th percentile among comparable filings
- Liabilities to assets ratio: 0.5; rating input score 21; 21st percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings
Growth
- Program expense growth: 5.8% per year; rating input score 100; 44th percentile among comparable filings
- Revenue growth: 3.7% per year; rating input score 100; 32nd percentile among comparable filings
- Asset growth: -11.9% per year; rating input score 0; 1st percentile among comparable filings
Details
- Where the money goes: 91.8% of revenue deployed · 69.5% of spending went to programs
- Governance: 7 of 7 board members independent · 6 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $4.3M in reported program spending
- Leadership: top reported pay $0 · 14 people listed
- Consistency: 31 of 31 current checks pass
- Schedules: 5 filed schedules
- Filing history: 6 filing years from 2019 to 2024
- Contacts: How to reach this organization
- Related organizations: 1 filed related-organization link
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Sustainability: Operating margin scored 4/100.
- High — Sustainability: Total-asset coverage ratio scored 11/100.
- Review — Accountability: Governance controls: Document-retention policy not reported.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 21/100.
- Review — Grant Readiness: California registration: this organization could not be resolved against the register, so the check is unfinished.
- High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.