Share |

Lincoln Institute of Land Policy

 113 Brattle Street
 Cambridge, MA 02138
[P] (617) 661-3016 x 116
[F] (617) 661-7235
http://www.lincolninst.edu/
[email protected]
Anthony Flint
Facebook Twitter
INCORPORATED: 2007
 Printable Profile (Summary / Full)
EIN 86-6021106

LAST UPDATED: 09/13/2017
Organization DBA Private Operating Foundation
Former Names --
Organization received a competitive grant from the Boston Foundation in the past five years No

Summary

--

Mission StatementMORE »

The Lincoln Institute of Land Policy is an independent, nonpartisan organization dedicated to helping solve global economic, social, and environmental challenges to improve quality of life. The Lincoln Institute uses creative approaches to the use, taxation, and stewardship of land.

Mission Statement

The Lincoln Institute of Land Policy is an independent, nonpartisan organization dedicated to helping solve global economic, social, and environmental challenges to improve quality of life. The Lincoln Institute uses creative approaches to the use, taxation, and stewardship of land.


FinancialsMORE »

Fiscal Year July 01, 2017 to June 30, 2018
Projected Income $23,480,000.00
Projected Expense $23,400,000.00

ProgramsMORE »

  • International and Institute-Wide Initiatives
  • International Land Conservation Network
  • Planning and Urban Form
  • Program on Latin America & the Caribbean
  • Taxation & Valuation

Revenue vs. Expense ($000s)

Expense Breakdown 2016 (%)

Expense Breakdown 2015 (%)

Expense Breakdown 2014 (%)

For more details regarding the organization's financial information, select the financial tab and review available comments.


Overview

Mission Statement

The Lincoln Institute of Land Policy is an independent, nonpartisan organization dedicated to helping solve global economic, social, and environmental challenges to improve quality of life. The Lincoln Institute uses creative approaches to the use, taxation, and stewardship of land.


Background Statement

The Lincoln Institute of Land Policy traces its origins to John C. Lincoln, a Cleveland industrialist and investor who in 1946 established the Lincoln Foundation in Phoenix, Arizona. He was intrigued by the writings of Henry George, as expressed in the book Progress and Poverty (1879), particularly George's ideas about land ownership and taxation. Lincoln created the Foundation to support other institutions in the teaching, research, and publication of information about George's work.

From the late 1940s through the early 1970s, the Lincoln Foundation sponsored a variety of university-based education and research programs on theoretical and applied economics and taxation. In 1966 the Foundation established the John C. Lincoln Institute at the University of Hartford in Connecticut, and in 1968 it supported the creation of the Land Reform Training Institute in Taiwan (renamed the International Center for Land Policy Studies and Training in 1998).

The Lincoln Institute of Land Policy was established as a school in 1974 and became the Foundation's primary grant recipient to develop multidisciplinary education, research, and publications programs. The Lincoln Institute focused on property valuation and taxation policy, urban planning and development, land economics, and property rights. To expand its work internationally, the Institute established the Program on Latin America and the Caribbean in 1993 and the Program on the People's Republic of China in 2003.

In 2006 the Lincoln Foundation and the Lincoln Institute of Land Policy merged to become a private operating foundation. The organization continues its focus on research, publications, and training, while seeking a more active role in the conversations that shape public policy decisions.


Impact Statement

Lincoln Institute is helping shape municipalities that work for everyone. Our research and technical assistance helps leaders across the globe conduct better long-range planning, make strategic use of public financing, address dysfunctions in land markets, promote sustainable economic development, and create affordable housing tools to help everyone share in the benefits of urban and/or rural life.

Accomplishments:

1. In October 2016, the culmination of Lincoln Institute’s collaboration with UN-Habitat and New York University to create a new tool, the Atlas of Urban Expansion, was released at the UN Conference Habitat III in Quito, Ecuador.

2. In 2016, the Lincoln Institute published the book “Nature and Cities: The Ecological Imperative in Urban Design and Planning”, which was named on the American Society of Landscape Architects’ Best Books of 2016.

3. In 2015, the Lincoln Institute launched the International Land Conservation Network.

4. In 2014, the Lincoln Institute convened the 2014 National Workshop on Large Landscape Conservation.

5. In 2014, the Lincoln Institute mobilized academic institutions in the formation of Academics for Land Protection in New England (ALPINE).

Goals

1. To reduce urban poverty and spatial inequality across the US.

2. To improve municipal fiscal health.

3. To use urban planning to reduce climate change and build resiliency within cities.

4. To improve land tax policies to better harness the value of land for the public good.

5. To improve the lives of those living in informal settlements and to address dysfunctions in land markets that exclude people from the benefits of urban life.


Needs Statement

For 43 years, Lincoln Institute has been advancing better land policies to help solve economic, social, and environmental challenges to improve quality of life. Lincoln Institute uses creative approaches to the use, taxation, and stewardship of land. Lincoln Institute needs funding to meet the growing global need for our expertise and training in land policy solutions to our world’s most vexing problems.


CEO Statement

--

Board Chair Statement

The Lincoln Institute addresses important contemporary issues in land policy through its research projects and its programs for public officials, private-sector participants, and others who are actively involved in making decisions about the taxation, regulation, and use of land in their communities. Many central themes – the taxation of land, land market operations, land regulation, property rights, and the distribution of benefits from land development – build upon the ideas of Henry George, whose concerns about the links between social equity and economic progress and land policy in the nineteenth century are still relevant today.

Our work is organized in seven major areas: Planning and Urban Form, Valuation and Taxation, International and Institute-Wide Initiatives, the Babbitt Center for Land and Water Policy, the Center for Community Investment, the People's Republic of China, and Latin America and the Caribbean. We offer educational programs, sponsor research, undertake demonstration projects, and participate in other activities that provide important insights for policy makers in the United States and around the world. Our international activities range from Asia to Eastern Europe to Africa.

Our objective is to provide practical assistance to those formulating land policies or affected by them, while at the same time documenting, testing, and evaluating new ideas and innovative approaches to land policy issues. We seek to make a unique contribution in this arena by combining scholarly and professional perspectives through research, teaching, evaluation, and demonstration work; bringing together people with relevant experiences and points of view; and expanding knowledge and data, and making it accessible and comprehensible. We take a leadership role in convening those who develop and implement land policies and in disseminating valuable information to those who need it.

All of us engaged with the work of the Lincoln Institute – board members, staff, fellows, lecturers, researchers, and the policy makers, scholars, and citizens who participate in our programs – strive to improve the understanding of contemporary issues in land policy and to contribute positively to the ongoing debate and the sharing of knowledge to benefit all sectors of society.

We thank you for your interest in our work and encourage your involvement in the Lincoln Institute's programs.


Geographic Area Served

GREATER BOSTON REGION, MA
STATEWIDE
NATIONAL
INTERNATIONAL
--

Organization Categories

  1. Public & Societal Benefit - Research Institutes and/or Public Policy Analysis
  2. Community Improvement, Capacity Building - Urban & Community Economic Development
  3. International, Foreign Affairs, and National Security - Research Institutes & Public Policy Analysis

Independent research has been conducted on this organization's theory of change or on the effectiveness of this organization's program(s)

Under Development

Programs

International and Institute-Wide Initiatives

This program manages institute-wide projects and campaigns at the Lincoln Institute, including the campaign to promote municipal fiscal health and land value capture. Our team also facilitates training programs in the US and internationally, engages in cross-disciplinary curriculum design work that results in new courses for universities and public officials, develops and manages datasets and visualization tools, and identifies and supports new research topics.

We coordinate Lincoln Institute’s campaign to promote municipal fiscal health. This campaign draws on the work of all the Institute’s departments, addressing the planning and taxation-based aspects of fiscal health in communities around the world. Municipal fiscal health is the ability of local governments to plan, manage, and pay for critical public services and investments. This ability grows more important as the world’s cities confront rapid growth and local governments shoulder increasingly complex responsibilities.
Budget  $2,751,590.00
Category  Public, Society Benefit, General/Other Public Finance, Taxation &Monetary Policy
Population Served General/Unspecified US International
Program Short-Term Success  Cities in the developed and developing world are facing a crisis of investment. The Lincoln Institute identified the fiscal health of local governments, a global “millennial challenge” that spans interests of all the Lincoln Institute’s departments in the United States and abroad, as our first institute-wide campaign. The campaign on municipal fiscal health is managed via programs that include cross-disciplinary trainings, events, courses, and curriculums. This campaign endeavors to engage a global audience in the noted activities to advance the Institute’s mission and work globally.
Program Long-Term Success  Long-term programmatic success for i3 will be centered around managing and growing more Institute-wide campaigns that underscore the importance of land policy as an integral part of solving the millennial challenges facing communities. The campaign on land value capture is one example of this.
Program Success Monitored By 

The Lincoln Institute’s staff leadership use Emergent Learning tools to measure progress on a regular basis throughout the year. Program evaluations are also conducted by external evaluators approximately every five years.

Indicators of Success:

The Municipal Fiscal Health Campaign, launched in 2015, has engaged the participation of public officials and scholars globally seeking to address fiscal challenges. Specific examples of program success are included below.

Tools to measure progress:

The Lincoln Institute’s staff leadership use Emergent Learning tools to measure progress throughout the year. Program evaluations are also conducted by external evaluators approximately every five years. External Evaluators may engage their own tools and methods when evaluating the progress of specific departments of the Lincoln Institute.
Examples of Program Success 

In October 2016, the Lincoln Institute seized on a once-in-a-generation opportunity to shape the conversation about global urbanization at the third United Nations Conference on Housing and Sustainable Urban Development, or Habitat III. We co-organized sessions on municipal finance, land value capture, inclusionary housing, and the property tax. We also helped frame the policy agenda for Habitat III as members of the United States National Committee, members of several United Nations Policy Units, and co-authored the Municipal Finance and Local Fiscal Systems Policy Paper.

The Municipal Fiscal Health Campaign, launched in 2015, has helped equip policymakers, practitioners, and public officials with tools to address their communities’ fiscal challenges by mobilizing transnational research, providing education and training, sharing policy ideas, and fostering regional and international dialogue.


International Land Conservation Network

The Lincoln Institute’s leadership in the land conservation community began in 1981, when it convened a group of conservation leaders including Kingsbury Browne, who identified the need for a network of land trusts – an idea that led to the formation of the Land Trust Exchange, now known as the Land Trust Alliance.

The International Land Conservation Network (ILCN) works to connect organizations and people around the world that are accelerating voluntary private and civic sector action that protects and stewards land and water resources. ILCN believes that building capacity and empowering voluntary private and civic land conservation will strengthen the global land conservation movement and lead to more durable and effective resource protection. We seek to protect the world’s natural resources for their ecological value as well as their importance to the prosperity and wellbeing of people.
Budget  $988,970.00
Category  Environment, General/Other Land Conservation
Population Served Adults US International
Program Short-Term Success  ILCN’s goal is to build capacity through research, training, and exchanges among conservation professionals and volunteers. ILCN strives to empower our community by identifying and sharing outstanding existing practices as well as promising innovations. ILCN aims to provide critical information regarding finance, law, organization, stewardship and regional capacity building. Each year we convene private and civic conservationists in face-to-face international meetings, online, and in the field where they work.
Program Long-Term Success  ILCN seeks to build a network on six continents, places as diverse as Canada, China, Australia, South Africa, Chile, and Spain.
Program Success Monitored By 

Program Director and ILCN program managers, and an international steering committee.

Indicators of Success:

Number of countries engaged, findings in case studies, Learning at international conferences, online, and visits in the field with conservationists

Tools to measure progress:

Annual convening of international committee and sub-committees, five-year strategic plan and financial model, developing a toolkit, ILCN website

Examples of Program Success  Conservationists from six continents gathered in October 2016 to mark the official launch of the International Land Conservation Network (ILCN) at its First Congress in Berlin, Germany. Lincoln formed ILCN to connect people and organizations around the world in the belief that building capacity and empowering voluntary private and civic land conservation will strengthen the global land conservation movement and lead to more durable and effective resource protection.

Planning and Urban Form

In the face of global challenges such as urbanization, poverty, and climate change, cities need land policies and tools that can be implemented across boundaries, over long time frames, and under conditions of increasing uncertainty. We address major global challenges with our work in three program areas:

Urban Development Programs: We are working to understand the dynamics of urban areas to foster places that are more sustainable and equitable.
Land Conservation Programs: The Lincoln Institute’s leadership in the land conservation community began in 1981, when it convened a group of conservation leaders who identified the need for a network of land trusts. This idea led to the formation of the Land Trust Alliance.
Intermountain West Programs: We are working to promote smart growth and land conservation in the Intermountain west. Through our partnerships, we foster cross boundary, multi-stakeholder, and multi-issue approaches to land policy and land conservation.
Budget  $2,951,910.00
Category  Public, Society Benefit, General/Other Public, Society Benefit, General/Other
Population Served General/Unspecified US International
Program Short-Term Success 

The Lincoln Institute works to understand the dynamics of urban areas – whether large metro areas or small towns – to foster places that are more sustainable and equitable. The Institute promotes more data- and community-driven decisions, helps cities grapple with climate change and poverty, advances scenario-planning tools and techniques, convenes policy makers and planners for the exchange of ideas, advances climate-change adaptation planning in coastal areas, helps communities understand decline and regeneration in order to foster revitalization without displacement, and explores innovative ways to analyze why people choose to walk, bike, drive, or ride in transit station areas.

Program Long-Term Success 

Long-term success for PUF will center around creating sustainable, resilient, and economically-thriving cities and towns across the US. PUF seeks to inform the renewal of legacy cities across the country so that everyone benefits from their successful revitalization. PUF is working to ensure that cities, land use planners, and developers better integrate land use and water resources management. As water scarcity grows globally, this is becoming an urgent imperative for healthy cities and environments.

Program Success Monitored By 

Indicators of Success:

Number of municipal stakeholders willing to adopt Lincoln Institute’s strategies for creating healthy, resilient, and fiscally-strong cities. Number of cities and communities that seek out PUF’s expertise and technical support.

Tools to measure progress:

The Lincoln Institute’s staff leadership use Emergent Learning tools to measure progress throughout the year. Program evaluations are also conducted by external evaluators approximately every five years. External Evaluators may engage their own tools and methods when evaluating the progress of specific departments of the Lincoln Institute.
Examples of Program Success 

- In 2016, Planning and Urban Form helped launch an inclusionary housing website, inclusionaryhousing.org, which provides information and practical resources to help municipalities design the basic structure of affordable housing programs for their communities.


Program on Latin America & the Caribbean

This program is dedicated to addressing persistent poverty through education and research. We support research and offers free courses (online and in-person). The development and growth of these activities support the production and dissemination of relevant land policy findings, tools, and applications as they relate to Latin America and the world.

Our overarching objective is to promote and improve the quality of the land policy debate as a means for advancing the well-being of all citizens in the region, especially the urban poor. This past year, the LAC Program marked clear strides on the goals to promote efficient and equitable tax policy, as well as secure fiscally stable, sustainable and efficient communities.
 
The Program uses a variety of local scholars and practitioners to help them identify partners and demonstration projects, convene appropriate audiences, research critical issues, and develop curriculum materials. 
Budget  $2,319,975.00
Category  Public, Society Benefit, General/Other Public Finance, Taxation &Monetary Policy
Population Served Hispanic, Latino Heritage International At-Risk Populations
Program Short-Term Success 

One measure of short-term success for LAC is the diverse number of solicitations made to the program by national and local governments for expert advice on land policy. Most recently, the LAC program was approached by governments at multiple levels to help embed land-based financing tools in local jurisprudence and legal practice to achieve other social and political goals. Before that we presented two seminars on alternative tools to finance urban development and property rights in Mexico City. The City asked the Institute to assist in resolving technical issues involved in drafting the new constitution for the recently created city-state. The seminars were well attended by senior authorities as well as congress members from different parties.

Program Long-Term Success 

Two inter-related measures of long-term success for LAC are the growth of professionals and educators specialized in land policy, as well as the expansion and entrenchment of a range of land market and policy educational content in Latin American higher education institutions. Through contact in our expanded training programs, the LAC network has grown organically—from around 700 to 24,841 people, including around 2,500 trained in our “in-person” professional development courses and about 5,500 in distance education courses.

There are an estimated 80,000 to 100,000 planners and tax professionals in the region. We have been able to reach one-quarter of them, and trained close to 10 percent of them.

We feel that contact with our programs has meaningfully influenced land policy in the region. We are deepening some of our outreach and education programs, as well as designing new ways to further engage with practitioners.
Program Success Monitored By 

In addition to the adoption of Emergent Learning tools, LAC conducts post course surveys, maintains data about its students and the frequency with which they participate in events. We also measure progress by tracking the number of applications to LAC courses and submission and quality of research proposals.

On a more qualitative front, LAC measures its success by tracking and documenting the type and number of invitations to engage with national, regional and local government authorities. Another tool to track progress is the documentation of changes in and the evolution of national and municipal jurisprudence on land use regulation and land based fiscal tools, among other key areas of interest to the Institute.

Examples of Program Success 
To date, Latin America and the Caribbean has funded more than 350 researchers and engaged more than 10,000 participants in public conferences and seminars in Latin America.
 
Major policy and planning initiatives have turned Mexico City into a prime site for Lincoln’s work in Latin America. Mexico’s federal government announced plans to build a new international airport in a different location, replacing the existing facility in Mexico City. Key city officials invited Lincoln to address the question of how best to finance redevelopment or remediation of the old airport site.

Taxation & Valuation

We seek to inform public decision-making on land-related tax issues through research, teaching, and data gathering. We bring together scholars interested in the practical applications of their research and public officials seeking to benefit from a wider perspective on the policy issues they face. Our work addresses three land-related tax issues:

The taxation of land value is a means of raising revenue without impeding economic growth. We explore the effects of land value taxation and the practical, administrative, and political issues raised by its implementation. 
 
Property taxation is the most important current instrument for the taxation of land value. We investigate the impact of the property tax on taxpayers and local governments that use it to finance public services.
 
The valuation process determines the tax base and the practical impact of property taxes. We address appraisal questions, the interpretation of tax law, and technological advances in mass valuation.
Budget  $2,324,776.00
Category  Public, Society Benefit, General/Other Public Finance, Taxation &Monetary Policy
Population Served US International General/Unspecified
Program Short-Term Success 

The Department serves a variety of policymaker audiences through educational programs, research, and publications on all aspects of property taxation and land value taxation. It also supports junior scholars through fellowship support and mentoring programs.

Program Long-Term Success 

The Lincoln Institute is the global center for property tax data, training, and publications, providing policymakers with the tools and research they need to make better tax decisions. The property tax is a mainstay of local government in this country, but because of its local nature it does not receive the same analytic and scholarly attention as national and state taxes, so this work fills a vital need. In addition, the Department supports research on the role of land value taxation in improving land policy and economic welfare.

Program Success Monitored By 

Each department is evaluated by external evaluators approximately every five years. In 2017, the Department of Taxation and Valuation will be evaluated.

Indicators of Success:

Reports completed, inquiries for expertise, conferences and speaking engagements, research projects completed, publications, book launches

Tools to measure progress:

External Evaluators

Examples of Program Success 

In 2017, the Department published the first comprehensive study of the property tax in Africa, providing an overview of property tax systems in 29 African countries (Property Tax in Africa, Riel Franzen and William McCluskey, eds.).

In 2016, the Department released the State-by-State Property Tax at a Glance narratives and visualization tool for policymakers, policy analysts, students, journalists, and homeowners. The tool illustrates the great variety of ways in which the 50 states use the property tax.

The Department has created the Fiscally Standardized Cities (FISC) online database, which enables meaningful comparisons of local government finances in the largest U.S. cities. The FISC provides a full picture of revenues raised from city residents and businesses and government spending on their behalf. The data, which covers 150 large central cities for 38 years from 1977 to 2014, is being widely used by policymakers, local government officials, journalists, and researchers.

CEO/Executive Director/Board Comments

--

Management


CEO/Executive Director Mr. George W McCarthy
CEO Term Start Jan 2014
CEO Email [email protected]
CEO Experience Dr. George “Mac” McCarthy is President and CEO of the Lincoln Institute of Land Policy in Cambridge, Massachusetts. Before joining the Lincoln Institute in 2014, Mac directed Metropolitan Opportunity at the Ford Foundation, which sought to provide disadvantaged people with better access to good jobs and other opportunities for advancement. Before taking that position, Mac administered a program at Ford, which focused on using homeownership to build assets for low-income families and their communities. Before joining Ford, Mac worked as a Senior Research Associate at the Center for Urban and Regional Studies at the University of North Carolina at Chapel Hill. Mac has worked as Professor of Economics at Bard College, Resident Scholar at the Jerome Levy Economics Institute, Visiting Scholar and Member of the High Table at King’s College of Cambridge University, Visiting Scholar at the University of Naples, Italy, and Research Associate at the Centre for Social Research in St. Petersburg, Russia. Mac received a B.A. in Economics and Mathematics at the University of Montana; an M.A. in Economics at Duke University; and, a Ph.D. in Economics at the University of North Carolina at Chapel Hill.
Co-CEO --
Co-CEO Term Start --
Co-CEO Email --
Co-CEO Experience --

Former CEOs and Terms

Name Start End
-- -- --

Senior Staff

Name Title Experience/Biography
Armando Carbonell Senior Fellow and Chair of Planning & Urban Form Armando Carbonell has led the urban planning program at the Lincoln Institute of Land Policy since 1999. After attending Clark University and the Johns Hopkins University, Carbonell spent the early part of his career as an academic geographer. He went on to initiate a new planning system for Cape Cod, Massachusetts, as the founding Executive Director of the Cape Cod Commission. In 1992, he was awarded a Loeb fellowship in the Graduate School of Design at Harvard University. Carbonell later taught urban planning at Harvard and the University of Pennsylvania and served as an editor of the British journal Town Planning Review. He has consulted on master plans in Houston, Texas, and Fujian Province, China, and is the author or editor of numerous works on city and regional planning and planning for climate change, including the forthcoming Lincoln Institute book, Nature and Cities: The Ecological Imperative in Urban Planning and Design.
Maureen Clarke Senior Editor and Director of Publications Maureen Clarke is director of publications and senior editor, with nearly twenty-five years of experience supervising staff and editing text and photographs for a range of place-related publications, from books and magazines to website content and ebooks. Before she joined the Lincoln Institute in 2013, she was an editorial manager at Google in New York City, where she helped establish standards, supervised editors in the UK, and wrote and edited content for the search engine’s knowledge panel. She holds degrees in English from Brown University and Albright College, and she is a dual citizen of Ireland and the United States, a historic curator for the Massachusetts Department of Conservation and Recreation, and a vinyasa-yoga devotee since 1999.
Anthony Flint Fellow and Director of Public Affairs

Anthony Flint is a fellow and director of public affairs at the Lincoln Institute of Land Policy. He is author of Modern Man: The Life of Le Corbusier, Architect of Tomorrow (New Harvest); Wrestling with Moses: How Jane Jacobs Took on New York’s Master Builder and Transformed the American City (Random House); and This Land: The Battle over Sprawl and the Future of America (Johns Hopkins University Press); as well as co-editor of Smart Growth Policies: An Evaluation of Programs and Outcomes (Lincoln Institute). He has been a journalist for over 30 years, primarily at The Boston Globe, a policy advisor on smart growth for Massachusetts state government, a visiting scholar and Loeb Fellow at Harvard University’s Graduate School of Design, writer in residence at The American Library in Paris, and a practitioners fellow at The Rockefeller Foundation Bellagio Center. He earned his B.A. from Middlebury College and an M.S. from Columbia University’s Graduate School of Journalism, and attended the University of St. Andrews and the Bread Loaf Writers Conference. Wrestling with Moses won a Christopher Award in 2010.

Lourdes Germán Director of International & Institute-wide Initiatives Lourdes Germán is Director of International & Institute-Wide Initiatives at the Lincoln Institute of Land Policy where she is helping to advance the Institute’s global municipal fiscal health campaign and its work as a co-lead organization for the municipal finance policy unit of the United Nations Habitat III effort. An expert in municipal finance, Lourdes began her career as a public finance attorney representing government entities. Following that work, Lourdes co-created the national municipal finance business division at Fidelity Investments, the largest global mutual fund company, as a Vice President of Municipal Finance, and opened and managed Fidelity’s first New York office for public finance. Lourdes is also the founder and director of the Civic Innovation Project, an online thought leadership platform that was awarded the 2015 State of Boston Innovation Award for its impact using technology to advance city-to-city learning with respect to the most challenging issues facing governments.
Robin Hacke Executive Director of Center for Community Investment Robin Hacke is executive director of the Center for Community Investment. She brings more than two decades of investment experience to the work, having served as director of capital innovation for Living Cities, as a venture capitalist and strategy consultant in the technology industry and as a public finance banker. Most recently, Robin was a senior fellow at The Kresge Foundation from 2014-16, where she researched and incubated a capital absorption practice to improve the ability of cities to attract and leverage capital for investment in public purposes and explore how philanthropy can develop strategies to advance this goal. She has served as a Visiting Scholar at the Federal Reserve Bank of San Francisco, a consultant to major foundations and a member of the Steering Committee for the Federal Reserve Bank of Boston’s Working Cities Challenge.
Jim Holway Director of Babbitt Center for Land and Water Policy Jim Holway is director of the Babbitt Center for Land and Water Policy at the Lincoln Institute of Land Policy. He has 35 years of experience on water and natural resources management. In November 2016, Jim was re-elected to represent Maricopa County on the Board of the Central Arizona Water Conservation District and currently serves as the board’s vice president. Jim previously directed the Western Lands and Communities program for the Sonoran Institute and the Lincoln Institute of Land Policy. Jim earned his bachelor’s degree in political science from Cornell University and both a Ph.D. and Master’s in Regional Planning from the University of North Carolina. Jim was also inducted into the College of Fellows of the American Institute of Certified Planners in 2012.
Zhi Liu Senior Fellow and Director, Program on People’s Republic of China Zhi Liu, a specialist in infrastructure and its financing, is director of the China program at the Lincoln Institute of Land Policy and of the Peking University–Lincoln Institute Center for Urban Development and Land Policy in Beijing, China. Previously as an infrastructure specialist at the World Bank, he had operational experience mainly in East Asia and South Asia, where he managed investment lending projects and analytical and advisory activities in the infrastructure and urban sectors. Before joining the World Bank, he was a research associate with the Harvard Institute for International Development. He also taught city and regional planning as a faculty member at Nanjing University. He has authored and co-authored many academic papers and World Bank reports on topics including metropolitan infrastructure financing, low-carbon city development, sustainable urban transport, motorization, and poverty and transport. He holds a B.S. from Zhongshan University, an M.S. from Nanjing University, and a Ph.D. from Harvard University.
Martim O Smolka Senior Fellow and Director of Program on Latin America and the Caribbean Martim O. Smolka, senior fellow and director of the Program on Latin America and the Caribbean, is an economist. His areas of expertise include land markets and land policy, access to land by the urban poor, the structuring of property markets in Latin America and property tax systems, including the use of land value increment charges to finance urban development and infrastructure. A graduate of the University of Pennsylvania (M.A./Ph.D.), he is co-founder and former president of the Brazilian National Association for Research and Graduate Studies on Urban and Regional Planning.
Joan Youngman Senior Fellow and Chair of Valuation & Taxation

Joan Youngman is senior fellow and chair of the Department of Valuation and Taxation at the Lincoln Institute of Land Policy, in Cambridge, Massachusetts. She is an attorney and author of numerous articles and books concerning land and building taxation and valuation. She has undertaken international research and educational work for the World Bank, the OECD, the International Monetary Fund, and the Harvard Law School International Tax Program. She is the author of a growing number of publications, including A Good Tax (2016), and Legal Issues in Property Valuation and Taxation: Cases and Materials (2006), and Making the Property Tax Work: Experiences in Developing and Transitional Countries (2008).

Awards

Award Awarding Organization Year
-- -- --

Affiliations

Affiliation Year
-- --
Member of state association of nonprofits? No
Name of state association --

External Assessments and Accreditations

External Assessment or Accreditation Year
-- --

Collaborations

Sonoran Institute, Chesapeake Bay Conservancy, the OECD, the Brookings Institute, Peking University, the UN, Ford Foundation, Kresge Foundation

CEO/Executive Director/Board Comments

--

Foundation Comments

--

Staff Information

Number of Full Time Staff 58
Number of Part Time Staff 5
Number of Volunteers 7
Number of Contract Staff 2
Staff Retention Rate % 100%

Staff Demographics

Ethnicity African American/Black: 3
Asian American/Pacific Islander: 12
Caucasian: 37
Hispanic/Latino: 7
Native American/American Indian: 0
Other: 0
Other (if specified): 0
Gender Female: 40
Male: 19
Not Specified 0

Plans & Policies

Organization has Fundraising Plan? Yes
Organization has Strategic Plan? Under Development
Years Strategic Plan Considers N/A
Management Succession Plan Under Development
Business Continuity of Operations Plan No
Organization Policies And Procedures Under Development
Nondiscrimination Policy Under Development
Whistle Blower Policy No
Document Destruction Policy No
Directors and Officers Insurance Policy No
State Charitable Solicitations Permit Yes
State Registration --

Risk Management Provisions

--

Reporting and Evaluations

Management Reports to Board? Yes
CEO Formal Evaluation and Frequency Yes Annually
Senior Management Formal Evaluation and Frequency Yes Annually
Non Management Formal Evaluation and Frequency Yes Annually

Governance


Board Chair Ms. Kathryn J Lincoln
Board Chair Company Affiliation Lincoln Institute of Land Policy
Board Chair Term July 2016 - June 2019
Board Co-Chair --
Board Co-Chair Company Affiliation --
Board Co-Chair Term -

Board Members

Name Company Affiliations Status
Roy W Bahl Georgia State University Voting
Carolina Barco Inter-American Development Bank Voting
Thomas M Becker Chautauqua Institution Voting
Raphael Bostic University of Southern California Voting
Mimi Brown Jexon Investments Limited Voting
Jane L Campbell Washington Office of National Development Council Voting
Anthony J Coyne Gavin L.P.A. Voting
Dionne Etter Lincoln Institute of Land Policy NonVoting
Bruce Lincoln Innervizion Surf Company Voting
David C Lincoln VIKA Corp Voting
John G Lincoln lll Retired Exofficio
Kathryn J Lincoln Lincoln Institute of Land Policy Voting
Johannes F Linn Brookings Institution Voting
George W McCarthy Lincoln Institute of Land Policy Voting
Constance Mitchell Ford University of Maryland Voting
Thomas J Nechyba Duke University Voting
Michael Nutter Columbia University Voting
Timothy Renjilian FTI Consulting Inc. Voting
Dennis Robinson Lincoln Institute of Land Policy NonVoting
Jill E Schurtz St. Paul Teachers’ Retirement Fund Association Voting
Scott Smith Retired Voting
Levering F. T. White Lincoln Institute of Land Policy NonVoting

Constituent Board Members

Name Company Affiliations Status
-- -- --

Youth Board Members

Name Company Affiliations Status
-- -- --

Advisory Board Members

Name Company Affiliations Status
-- -- --

Board Demographics

Ethnicity African American/Black: 2
Asian American/Pacific Islander: 1
Caucasian: 18
Hispanic/Latino: 0
Native American/American Indian: 0
Other: 0
Other (if specified): 0
Gender Female: 7
Male: 14
Not Specified 0

Board Information

Board Term Lengths 3
Board Term Limits 2
Board Meeting Attendance % 100%
Written Board Selection Criteria Under Development
Written Conflict Of Interest Policy Under Development
Percentage of Monetary Contributions 0%
Percentage of In-Kind Contributions 100%
Constituency Includes Client Representation Yes

Standing Committees

    --

CEO/Executive Director/Board Comments

--

Foundation Comments

--

Financials


Revenue vs. Expense ($000s)

Expense Breakdown 2016 (%)

Expense Breakdown 2015 (%)

Expense Breakdown 2014 (%)

Fiscal Year July 01, 2017 to June 30, 2018
Projected Income $23,480,000.00
Projected Expense $23,400,000.00
Form 990s

2016 990

2015 990

2014 990

Audit Documents

2016 Lincoln Institute 2016 audit

2015 Lincoln Institute 2015 audit

2014 Lincoln Institute 2014 audit

IRS Letter of Exemption

IRS Letter of Determination

Prior Three Years Total Revenue and Expense Totals

Fiscal Year 2016 2015 2014
Total Revenue $-14,747,041 $-6,181,365 $86,825,688
Total Expenses $17,895,354 $16,757,256 $15,444,913

Prior Three Years Revenue Sources

Fiscal Year 2016 2015 2014
Foundation and
Corporation Contributions
-- -- --
Government Contributions $0 $0 $0
    Federal -- -- --
    State -- -- --
    Local -- -- --
    Unspecified -- -- --
Individual Contributions -- -- --
Indirect Public Support -- -- --
Earned Revenue -- -- --
Investment Income, Net of Losses $-15,014,598 $-6,417,954 $86,694,377
Membership Dues -- -- --
Special Events -- -- --
Revenue In-Kind -- -- --
Other $267,557 $236,589 $131,311

Prior Three Years Expense Allocations

Fiscal Year 2016 2015 2014
Program Expense $16,941,159 $15,680,565 $14,510,052
Administration Expense $954,195 $1,076,691 $934,861
Fundraising Expense -- -- --
Payments to Affiliates -- -- --
Total Revenue/Total Expenses -0.82 -0.37 5.62
Program Expense/Total Expenses 95% 94% 94%
Fundraising Expense/Contributed Revenue 0% 0% 0%

Prior Three Years Assets and Liabilities

Fiscal Year 2016 2015 2014
Total Assets $490,809,950 $523,251,170 $546,402,591
Current Assets $705,948 $804,838 $492,290
Long-Term Liabilities $15,694,476 $15,490,029 $13,000,000
Current Liabilities $36,382 $39,654 $39,790
Total Net Assets $475,079,092 $507,721,487 $533,362,801

Prior Three Years Top Three Funding Sources

Fiscal Year 2016 2015 2014
1st (Source and Amount) -- --
-- --
-- --
2nd (Source and Amount) -- --
-- --
-- --
3rd (Source and Amount) -- --
-- --
-- --

Financial Planning

Endowment Value $555,688,226.00
Spending Policy Percentage
Percentage(If selected) 3.4%
Credit Line Yes
Reserve Fund Yes
How many months does reserve cover? 6.00

Capital Campaign

Are you currently in a Capital Campaign? No
Capital Campaign Purpose --
Campaign Goal --
Capital Campaign Dates -
Capital Campaign Raised-to-Date Amount --
Capital Campaign Anticipated in Next 5 Years? --

Short Term Solvency

Fiscal Year 2016 2015 2014
Current Ratio: Current Assets/Current Liabilities 19.40 20.30 12.37

Long Term Solvency

Fiscal Year 2016 2015 2014
Long-term Liabilities/Total Assets 3% 3% 2%

CEO/Executive Director/Board Comments

The Lincoln Institute of Land Policy is required to spend 3.3% of its own assets on program/charitable activities. Unlike many nonprofits, our annual budget is not based off projected revenues. We plan our budget by looking at the endowment. When our form 990PF shows a net loss, that simply means that our investments lost value. Losses are made up by our assets.

Contributions to the Lincoln Institute help us build capacity to expand existing programs, fund new programs that don’t fit within the 3.3% amount, and weather unanticipated setbacks in our assets value.

Here are numbers for our operating budgets for fiscal years 2014, 2015, and 2016:

FY 2014 - $14,967,000 in Revenues, $14,836,000 in Expenses

FY 2015 - $16,196,888 in Revenues, $16,043,000 in Expenses

FY 2016 - $17,098,399 in Revenues, $18,262,000 in Expenses

Losses in FY 2016 are made up for by our endowment.

Foundation Comments

Financial summary data in charts and graphs are per the organization's audited financials. Contributions from foundations and corporations are listed under individuals when the breakout was not available.

Documents


Other Documents

No Other Documents currently available.

Impact

The Impact tab is a section on the Giving Common added in October 2013; as such the majority of nonprofits have not yet had the chance to complete this voluntary section. The purpose of the Impact section is to ask five deceptively simple questions that require reflection and promote communication about what really matters – results. The goal is to encourage strategic thinking about how a nonprofit will achieve its goals. The following Impact questions are being completed by nonprofits slowly, thoughtfully and at the right time for their respective organizations to ensure the most accurate information possible.


1. What is your organization aiming to accomplish?

--

2. What are your strategies for making this happen?

--

3. What are your organization’s capabilities for doing this?

--

4. How will your organization know if you are making progress?

--

5. What have and haven’t you accomplished so far?

--