2026-07-09T17:01:32-05:00 2025-09-30 346565596 ERNST & YOUNG US LLP 155 N WACKER DR CHICAGO IL 60606 990 2024-10-01 516012481 TT UW H F BROWN FOR LINCOLN UNIVERSITY BROW 2393975002 PO BOX 70 WILMINGTON DE 19899 WILMINGTON TRUST COMPANY SVP 2393975002 2026-02-20 true true SANDRA MURPHY P01252209 3128792000 2026-02-20 2024 2025-03-06 01:10:19Z SAME AS BOX C ABOVE 752940 false X n/a X 1942 DE THE ORGANIZATIONS PRIMARY MISSION IS TO FULFILL THE WILL OF H F BROWN, TO PAY OVER INCOME, IN CONVENIENT INSTALLMENTS TO THE LINCOLN MEMORIAL UNIVERSITY 1 0 0 0 0 0 0 140782 330519 0 140782 330519 80740 105692 0 27442 46227 0 0 16874 4785 125056 156704 15726 173815 2384467 2557874 0 0 2384467 2557874 X THE ORGANIZATIONS PRIMARY MISSION IS TO FULFILL THE WILL OF H F BROWN, TO PAY OVER INCOME, IN CONVENIENT INSTALLMENTS TO THE LINCOLN MEMORIAL UNIVERSITY false false 133428 105692 FINANCIAL ASSISTANCE TO LINCOLN MEMORIAL UNIVERSITY 133428 true false false false false false false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false false false false false false false false true false false false true 0 0 true 0 false false false false false false false false false false false false false X 1 0 false false false false false false false true true false false true true true true true true false false false DE X WILMINGTON TRUST COMPANY 2393975002 PO BOX 70 WILMINGTON DE 19899 WILMINGTON TRUST CO TRUSTEE 1.0 0.0 X 46227 0 0 46227 0 0 false false false 76660 76660 676280 422421 253859 253859 253859 330519 330519 105692 105692 46227 27736 18491 1783 1783 1500 1500 FOREIGN TAXES PAID 1502 1502 156704 133428 23276 0 25701 102039 2358766 2455835 2384467 2557874 0 0 X 2384467 2557874 2384467 2557874 2384467 2557874 X 173815 -408 X false false false X X 1 LINCOLN MEMORIAL UNIVERSITY 620479542 5 true 105692 0 1 105692 0 true false false false false false false false false false false false false false false true true true 0 8441 0 71996 76660 71996 85101 0 15770 21774 669 1502 55557 61825 3006082 3278962 59664 86169 0 3065746 3365131 0 0 3065746 3365131 45986 50477 3019760 3314654 105692 116013 0 105692 116013 55557 47223 105692 105692 0 105692 105692 0 27736 0 0 0 133428 105692 105692 1.0 105692 53863 0 0 0 0 0 0 0 0 0 0 133428 53863 79565 0 0 26127 0 0 0 0 0 0 SECTION D LINE 3 STATEMENTS ARE PROVIDED AND REVIEWED BY THE SUPPORTED ORGANIZATION PART V LINE 1 The organization hereby certifies that the trust was established and operated with governance and oversight provisions in place as of 1944, ensuring that it functioned as an integral part of its supported organization. These provisions satisfied the requirements of the Integral Part Test under Treasury Regulation 1.509(a)-4(i), including the Responsiveness Test and Attentiveness Requirement, PART V LINE 1 CONT thereby qualifying the trust as a supporting organization from that date forward. The trust continues to operate in compliance with these requirements, maintaining its status as a Type III supporting organization under applicable IRS regulations. PART V SECTION E LINE 2 AND LINE 6 The under distribution reported on Form 990 was the result of an inadvertent error, not willful neglect. Once identified, the organization took immediate corrective action and has now completed the required distribution. We have also strengthened our internal review procedures to ensure accurate MIR calculations going forward. true LINCOLN MEMORIAL UNIVERSITY 6965 CUMBERLAND GAP PARKWAY HARROGATE TN 37752 620479542 501(C)(3) 105692 FMV GENERAL SUPPORT 1 EXPLANATION FOR FORM 990, SCHEDULE I, PART 1, LINE 2 ALL FUNDS TO BE DISTRIBUTED TO LINCOLN MEMORIAL UNIVERSITY PER TRUST DOCUMENT EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8a Wilmington Trust Company serves as the sole trustee and governing body for the trust. As part of its fiduciary responsibilities, Wilmington Trust conducts regular reviews to ensure full compliance with all applicable regulations, laws, and internal policies. EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8b Wilmington Trust Company serves as the sole trustee and governing body for the trust. As part of its fiduciary responsibilities, Wilmington Trust conducts regular reviews to ensure full compliance with all applicable regulations, laws, and internal policies. FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW The return is provided to the governing body for review prior to filing. EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 12c Wilmington Bank is a Delaware-chartered bank serving as a corporate trustee. The Bank maintains a written conflict of interest policy applicable to all employees. Additionally, the Bank requires all board members to provide an annual written certification, and all employees to certify electronically, confirming compliance with the Banks guiding principles, which include its Code of Conduct and Ethics. This process encompasses the conflict of interest policy. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES THE DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. EXPLANATION FOR FORM 990, PART XI, LINE 9 2023 Transaction Posted in 2024 $2,162; 2024 Transaction Posted in 2025($2,568); Rounding ($2) LINCOLN MEMORIAL UNIVERSITY 6965 CUMBERLAND GAP PARKWAY HARROGATE TN 37752 620479542 GENERAL SUPPORT 501(C)(3) 5 N/A false false true false false false false false false false false false false false false false false false false false LINCOLN MEMORIAL UNIVERSITY b 105692 FMV