LINCOLN UNIVERSITY (EIN 941347042) - 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

1926

Legal Domicile

Principal Officer

Mikhail Brodsky

Phone

5106288028

Tax Period

2023-08-01 to 2024-07-31

LINCOLN UNIVERSITY, founded in 1926, is a community nonprofit that reported $6.4M in total revenue in fiscal year 2023. Revenue fell 31% from the prior year — a significant decline worth monitoring. Expenses of $7.6M exceeded revenue, resulting in a 18% operating deficit.

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

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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 (2023)

Revenue Breakdown

Contributions & Grants $947,360

Program Service Revenue $5,434,526

Investment Income $61,504

Other Revenue $-11,943

TOTAL REVENUE $6,431,447

Expense Breakdown

Grants Paid $0

Salaries & Benefits $3,325,475

Fundraising Expenses $0

Program Expenses $5,549,334

Other Expenses $4,278,229

TOTAL EXPENSES $7,603,704

Year-over-Year Comparison

	2023	2022	Change
Revenue	$6,431,447	$9,254,706	-0.3%
Expenses	$7,603,704	$9,187,300	-0.2%
Net Income	$-1,172,257	$67,406	-18.4%

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

101

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
Joseph Tanios	Trustee	1.00	Director	$0	$0	$0
John Oei	Vice-Chairman	1.00	Director	$0	$0	$0
Emanuel Beer	Secretary	1.00	Director	$0	$0	$0
Gary Varum Sr	Treasurer	11.00	Director	$0	$0	$0
John Siebel	Chairman	1.00	Director	$0	$0	$0
Michael Orkin	Trustee	1.00	Director	$0	$0	$0
Anatoli Bolotov	Trustee	1.00	Director	$0	$0	$0
Annique D Asghedom	Trustee	1.00	Director	$0	$0	$0
Elena Givental	Trustee	1.00	Director	$0	$0	$0
Mikhail Brodsky	President	40.00	Officer	$0	$0	$0
Chin-Huat Albert Loh	CFO	40.00	Officer	$0	$0	$0
Alexander Anokhin	Assistant Provost	0.00		$0	$0	$0
Arthur Ashurov	Instructor	0.00		$0	$0	$0
Themistoclis Pantos	Instructor	0.00		$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
2024	$6,431,447	$7,603,704	$3,745,555	$-1,172,257
2023	$9,254,706	$9,187,300	$5,855,090	$67,406
2022	$6,271,093	$6,323,642	$4,783,001	$-52,549
2021	$5,245,780	$4,724,429	$4,471,602	$521,351
2020	$4,344,905	$4,979,398	$5,541,764	$-634,493

LINCOLN UNIVERSITY