2024-05-07T16:44:11-05:00 2023-06-30 954557617 Harrington Group CPAs LLP 2698 Mataro Street Pasadena CA 91107 990 2022-07-01 941156501 Lincoln LINC 5102734700 1266 14th Street Oakland CA 94607 Epifania Estrada Chief Financial Officer 5102734700 2024-05-07 1 Epifania Estrada 999009999 1 Sean E Cain CPA P01612986 6264036801 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z Allison Staulcup Becwar 1266 14th Street Oakland CA 94607 23631810 0 X lincolnfamilies.org X 1883 CA To disrupt the cycle of poverty & trauma, empowering children & families to build strong futures. 12 12 266 24 0 0 6759264 1432185 17134911 20812588 751638 637630 32855 12013 24678668 22894416 0 0 0 0 18282569 19029759 0 0 653410 4323248 4228147 22605817 23257906 2072851 -363490 22588352 24605074 2189453 3516754 20398899 21088320 X Lincoln disrupts the cycle of poverty and trauma, empowering children and families to build strong futures. 0 0 16705477 18895383 Community and School Based Service - Lincoln's Community & School Based Services include:* HOPE (Helping Open Pathways to Education) - early intervention mental services so that students can thrive in their community school.* Project Permanence - wraparound program focusing on supporting permanently placed foster youth into stable family homes and youth on probation back to their families with focus on avoiding continued involvement with the justice system.* EXCEL - continuum of behavioral and mental services for students in Special Ed in Alameda County & Contra Costa County.* Multidimensional Family Therapy - evidence-based family therapy model that provides youth with substance abuse issues supports within the natural structures of a client's life, working clinically with the adolescent, parent/caregiver, family, and extra-familial domains, including schools, community and the justice systems.* School Engagement School Engagement - supports students who are chronically absent and their families work through the emotional, behavioral and systemic issues interfering with school attendance. * Therapeutic Behavior Services (TBS) - short-term behavioral mental health service offered in collaboration with other services to support youth who are at risk of out of home placement.* Intensive Home Based Services (IHBS) - in home and community supports to stabilize placement and family dynamics.* EXCEL SDC - provides milieu support and mental health services to students enrolled in an Intensive Counseling Enriched classroom. 708092 793662 Kinship - provides kin caregivers and their children with case management, information and referrals, support groups, children's activity group, respite care, tutoring and educational seminars. 421173 Training - Lincoln Training Institute provides training to employees and other child-serving organizations through a Title IV-E training contract. It also provides clinical, management and education-related training that are fee-based. 2375313 1123543 Other programs include:* ECMH Programs provide consultation to teachers and parents, utilize screening tools to assess for healthy development, and provide parent child dyadic therapy.* FRCs in East and West Oakland build on the strengths of families and develop their capacity for supporting the healthy development and educational objectives of their children.* Freedom Schools is a 6-week summer literacy and cultural enrichment program.* West Oakland Initiative is an early intervention coaching and family literacy program designed to build literacy and improve attendance. 2375313 1123543 20210055 1 1 0 0 0 0 0 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 63 0 1 266 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X X Eva Kirsch Accounting Manager 5104109900 1266 14th Street Oakland CA 94607 Kevin Asher Chair (End 06/23) 3.00 X X 0 0 0 Autumn McDonald Vice Chair/Chair (Trs. 06/23) 3.00 X X 0 0 0 Louis Knox Secretary/Vice Chair (Trs. 06/23) 3.00 X X 0 0 0 Alice Myerhoff Board Member/Secretary (Trs. 06/23) 3.00 X X 0 0 0 Dante Robinson Vice Chair & Treasurer 3.00 X X 0 0 0 David de Figueiredo Board Member (Start 06/23) 3.00 X 0 0 0 Ivan Fujihara Board Member 3.00 X 0 0 0 Terry Jones Board Member 3.00 X 0 0 0 Tom Meier Board Member 3.00 X 0 0 0 Nate Moncrief Board Member 3.00 X 0 0 0 Sheetal Patel Board Member 3.00 X 0 0 0 Theo Reagan Board Member (Start 11/22) 3.00 X 0 0 0 Cynthia Prince Board Member Emeritus 3.00 X 0 0 0 Wendall Mitchell Board Member Emeritus 3.00 X 0 0 0 Allison Staulcup Becwar CEO & President 40.00 X 183112 0 32949 Epifania Estrada CFO 40.00 X 141534 0 28580 Kirsten T Melton Chief Devel. & Marketing Officer 40.00 X 139247 0 19926 Ellen Kinoy Clinical Director 40.00 X 151607 0 31656 Crystal Smiley Dir. of Human Resources 40.00 X 126908 0 28250 Jessica Rojas SBS Prog. Dir. CCC 40.00 X 120692 0 18407 Dynell Garron Dir, Fam Strength & Youth Dev 40.00 X 116364 0 18322 979464 0 178090 14 0 1 0 Tenisi Tech 3460 Marron Road St 103 Oceanside CA 92056 IT services 280908 1 76288 614349 741548 16304 1432185 Community based services 624100 18778790 18778790 Summer academic 624100 1123543 1123543 Kinship program 624100 910255 910255 20812588 225331 225331 1052078 639779 412299 412299 412299 97615 76288 97615 0 Other 900099 12013 12013 12013 22894416 20812588 0 649643 415770 367643 35919 12208 14895149 13117419 1329680 448050 629981 570110 43980 15891 1918026 1735746 133902 48378 1170833 1059562 81739 29532 12088 12088 47501 47501 72857 72857 1350712 1071591 272193 6928 426 315 111 274630 221464 53166 375532 277615 86036 11881 898830 799683 78478 20669 45673 40606 3285 1782 53922 33464 19146 1312 370913 287418 74693 8802 147110 130310 14184 2616 Client-related expense 464405 426876 1296 36233 Staff development 64472 40011 22891 1570 Dues and subscriptions 40717 30100 8397 2220 Other 8359 122 2899 5338 23257906 20210055 2394441 653410 1705551 1238683 553004 998209 55000 0 7538506 8566321 209832 250578 4028958 3338867 702707 690091 9266627 9226171 2384365 2294351 172760 1340670 22588352 24605074 1817726 2005565 371727 283876 0 1227313 2189453 3516754 X 13852121 13708281 6546778 7380039 20398899 21088320 22588352 24605074 X -363490 162260 890651 X 0 1 X 1 1 1 X 2828407 2462132 6234112 6759264 1432185 19716100 18035210 20132789 17007462 17134911 20812588 93122960 20863617 22594921 23241574 23894175 22244773 112839060 0 0 0 112839060 197018 175473 175338 258766 225331 1031926 197018 175473 175338 258766 225331 1031926 143966 22205 41421 32855 12013 252460 21204601 22792599 23458333 24185796 22482117 114123446 0.98870 0.98900 0.00900 0.00880 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4378656 298977 166520 4511113 4896342 -393801 123885 4378656 3971583 982363 57604 4896342 3941285 125684 95386 3971583 3822972 266994 148681 3941285 0.00000 0.62310 0.37690 0 0 3399357 3089251 310106 629601 249616 379985 690091 Fixed income 2294351 C 2294351 Deposits 39900 Intangible assets 98266 Right-of-use assets - operating leases 1031525 Right-of-use assets - financing leases 170979 1340670 Right-of-use liabilities - operating leases 1054816 Right-of-use assets - financing leases 172497 1227313 X 23972085 162260 988266 1150526 22821559 72857 72857 22894416 23282664 97615 97615 23185049 72857 72857 23257906 Part V, Line 4: Lincoln has adopted investment and spending policies, approved by the Board of Directors, for endowment assets that attempt to provide a predictable stream of funding to programs supported by its endowment funds while also maintaining the purchasing power of those endowment assets over the long-term. Part X, Line 2: Lincoln is exempt from taxation under Internal Revenue Code Section 501(c)(3) and California Revenue and Taxation Code Section 23701d. Generally accepted accounting principles provide accounting and disclosure guidance about positions taken by an organization in its tax returns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken by Lincoln in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. Lincoln's returns are subject to examination by federal and state taxing authorities, generally for three and four years respectively, after they are filed. Part XI, Line 2d - Other Adjustments: Special events expense 97,615. Change in value of split-interest agreement 828,670. Prior year contract adjustments 61,981. Part XII, Line 2d - Other Adjustments: Special events expense 97,615. Root 173903 76288 97615 4880 42793 49942 173903 76288 97615 4880 42793 49942 97615 0 X X 0 0 0 0 0 0 0 1 0 Allison Staulcup Becwar CEO & President 183112 0 0 0 0 0 17485 0 15464 0 216061 0 0 0 Ellen Kinoy Clinical Director 143985 0 7622 0 0 0 13682 0 17974 0 183263 0 0 0 Epifania Estrada CFO 141534 0 0 0 0 0 14397 0 14183 0 170114 0 0 0 Kirsten T Melton Chief Devel. & Marketing Officer 139247 0 0 0 0 0 12702 0 7224 0 159173 0 0 0 Crystal Smiley Dir. of Human Resources 126908 0 0 0 0 0 12650 0 15600 0 155158 0 0 0 Part I, Line 7 Bonus compensation was distributed in 2022. Form 990, Part VI, Section B, line 11b The Form 990 is reviewed and approved by the CEO and CFO before it is filed. It is then presented to all members of its governing body. Form 990, Part VI, Section B, line 12c Each trustee, director, officer, and key employee signs the Conflict of Interest policy annually. Form 990, Part VI, Section B, line 15 The compensation review and approval process for the CEO and other officers includes an annual evaluation and the use of comparative data. Form 990, Part VI, Section C, line 19 The organization's governing documents and policies are made available to the public upon request. Financial Statements are posted to Lincoln's website. Form 990, Part XI, line 9: Change in value of split-interest agreement 828,670. Prior year contract adjustments 61,981.