Friends of the Lincoln Collection of Indiana Inc (EIN 352101024) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2000

Legal Domicile

Principal Officer

John Powell

Phone

2606256985

Tax Period

2025-01-01 to 2025-12-31

Friends of the Lincoln Collection of Indiana Inc, founded in 2000, is a small nonprofit in the Arts, Culture & Humanities sector that reported $361K in total revenue in fiscal year 2025. Expenses of $422K exceeded revenue, resulting in a 17% operating deficit.

Mission

Support the efforts of the Indiana State Museum and Allen County Public Library to interpret preserve the history and legacy of Abraham Lincoln through research, conservation, exhibitry, electronic access, education.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $360,363

Program Service Revenue $0

Investment Income $760

Other Revenue $0

TOTAL REVENUE $361,123

Expense Breakdown

Grants Paid $326,478

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $407,567

Other Expenses $95,824

TOTAL EXPENSES $422,302

Year-over-Year Comparison

	2025	2024	Change
Revenue	$361,123	$374,473	0.0%
Expenses	$422,302	$341,338	+0.2%
Net Income	$-61,179	$33,135	-2.8%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Susan Baier	Director	000.10	Director	$0	$0	$0
Craig Bobay	V President/Director	000.50	Officer Director	$0	$0	$0
Susan Collins	Director	000.10	Director	$0	$0	$0
Phil Downs	Director	000.10	Director	$0	$0	$0
Madelane Elston	Director	000.10	Director	$0	$0	$0
Joanna Hahn	Director	000.10	Director	$0	$0	$0
Bruce Hayes	Secretary/Director	000.50	Officer Director	$0	$0	$0
Mike Horton	Director	000.10	Director	$0	$0	$0
Craig Klugman	Director	000.10	Director	$0	$0	$0
Susannah Koerber	Director	000.10	Director	$0	$0	$0
Kathryn Lemish	Director	000.10	Director	$0	$0	$0
Lisa Maxwell-Frieden	Director	000.10	Director	$0	$0	$0
Jennifer Milholland	Director	000.10	Director	$0	$0	$0
Todd Pelfrey	Director	000.10	Director	$0	$0	$0
John Powell	Treasurer/Director	000.50	Officer Director	$0	$0	$0
Todd Stephenson	President/Director	002.00	Officer Director	$0	$0	$0
Curt Witcher	Director	000.10	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$361,123	$422,302	$260,985	$-61,179
2024	$374,473	$341,338	$253,820	$33,135
2023	$358,519	$469,758	$283,928	$-111,239
2022	$238,262	$142,153	$322,780	$96,109
2021	$136,172	$129,469	$226,549	$6,703
2020	$112,832	$116,370	$217,457	$-3,538

Friends of the Lincoln Collection of Indiana Inc