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Lincoln Foundation

EIN 61-0449631 · Louisville, KY

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthStrong92 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

TO PROVIDE EDUCATIONAL ENRICHMENT PROGRAMS THAT DEVELOP AND SUPPORT YOUTH IN OVERCOMING SOCIAL AND ECONOMIC BARRIERS TO ACHIEVEMENT. THIS MISSION IS ACCOMPLISHED THROUGH COLLEGE ACCESS AND COLLEGE SUCCESS PROGRAMS.

Income
$2.0 million
Spending
$2.0 million
Spent on programs
72%
Reserves
13.2 months of spending
Largest source of income
investment income, 37%
Employees
32
Volunteers
36
Highest pay
$257,580, president

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 92 out of 100. Higher than 83% of charities in its peer group (education, $1m to $10m).

  • Reserves

    35 of 35

    Spendable reserves would cover 13.2 months of spending.

  • Debt

    20 of 20

    It owes 5% of what it owns.

  • Living within its means

    12 of 15

    Income exceeded spending by 1% of income.

  • Income trend

    10 of 15

    Income fell 1% on the year before.

  • Spending floor

    15 of 15

    71% of spending went to programs and raising each dollar of donations cost 32 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 74% of charities in its peer group (education, $1m to $10m).

  • Independent board

    25 of 25

    19 of 20 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (4)
  1. $1.1 million spent. AS PART OF WHITNEY M. YOUNG LEADERSHIP INITIATIVE, THE WHITNEY M. YOUNG SCHOLARS PROGRAM IS A COLLEGE ACCESS PROGRAM FOR PROMISING YOUTH FROM UNDER-RESOURCED COMMUNITIES THROUGHOUT THE LOUISVILLE AREA. THE PROGRAM PROVIDES SCHOLARS AN ALTERNATIVE PATH, RAISING THEIR SIGHTS AND FOSTERING THE DEVELOPMENT OF A NEW GENERATION OF THOUGHT-LEADERS, CHANGE MAKERS AND TRAILBLAZERS. STUDENTS COMMIT TO PARTICIPATE IN SATURDAY MORNING AND SUMMER PROGRAMS THAT PREPARE THEM ACADEMICALLY, SOCIALLY AND EMOTIONALLY FOR HIGH SCHOOL GRADUATION AND THE RIGORS OF COLLEGE. ELIGIBLE STUDENTS MUST HAVE A MINIMUM GRADE POINT AVERAGE OF 3.0 AND QUALIFY FOR FREE OR REDUCED LUNCH. APPROXIMATELY 250 STUDENTS ARE SERVED BY THIS PROGRAM ANNUALLY.
  2. $257,057 spent. THE COLLEGE TRANSITION ENRICHMENT PROGRAM SERVES NEARLY 300 COLLEGE SCHOLARS PROVIDING MENTORING, COACHING, AND GUIDANCE DURING THE ENTIRE COLLEGE EXPERIENCE. STUDENT RETENTION, PERSISTENCE AND DEGREE ATTAINMENT RATES ARE TRACKED FOR UP TO SIX YEARS. ADDITIONAL PROGRAMS INCLUDE ACT PREP, ACT WRITING, DIGITAL TRANSFORMATION ACADEMY AND INSPIRE ENGINEERING PROGRAM.
  3. $19,350 spent. OTHER SMALLER PROGRAMS INCLUDE:THE EDUCATIONAL OPPORTUNITY SCHOLARSHIP FUNDSIMPSONVILLE PROPERTY (INCLUDES U.S. DEPT. OF LABOR LEASE INCOME)SUMMER INSTITUE - PARTNERSHIP WITH REGIONAL UNIVERSITIESWHITNEY M. YOUNG, JR. BIRTHPLACE (NATIONAL HISTORIC LANDMARK)
  4. FUTURE LEADERS INTERNSHIP PROGRAM - CONNECTS COLLEGE SCHOLARS WITH LOCAL CORPORATION AND FIRMS FOR CAREER RELATED INTERNSHIPS.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since January 1993.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.