The Lincoln - Douglas Society

Nonprofit profile at a glance

EIN
900292174
IRS 990-EZ coverage
2010–2025
Forms available
Form 990-EZ 2025
Location
Freeport, IL, USA
Phone
8152351212
Rating
91
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$37,052
Expenses
$29,036
Assets
$191,075

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

Leadership & pay

4 people listed

Executive titles in this filing

  • Nicole M Bauer (President)
  • Tim Connors (Vice President)

People named in this filing

  • Nicole M Bauer (President)
  • Mindy Borgmann (Treasurer)
  • Dr Edward Finch (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

The purpose of the Lincoln - Douglas Society of Freeport, IL is to promote understanding and education about the importance of the Lincoln - Douglas Debates of 1858 and their impact on the history of the United States. To accomplish these goals, we furnish programming for groups, schools and individuals. We are instrumental in the expansion of the second Lincoln - Douglas Debate Site in Freeport coupled with signage that explains the meaning and importance of the Debate.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
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. Reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 100
  • Sustainability: 67
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.4%; rating input score 78
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

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

Sustainability

  • Operating margin: 21.6%; rating input score 73; 73rd percentile among comparable filings
  • Total-asset coverage ratio: 6.58; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 7.3% per year; rating input score 100; 66th percentile among comparable filings
  • Revenue growth: 15.6% per year; rating input score 100; 86th percentile among comparable filings
  • Asset growth: 13.8% per year; rating input score 100; 77th percentile among comparable filings

Details

  • Where the money goes: 78.4% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $29K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • 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.

  • Review — Sustainability: Officer compensation ratio scored 56/100.