﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-07-15T18:22:48-04:00</ReturnTs>
    <TaxPeriodEndDt>2025-08-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>931041672</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>GRIMSTAD &amp; ASSOCIATE</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 1930</AddressLine1Txt>
        <CityNm>NEWPORT</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>97365</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-09-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>931014726</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>LINCOLN COUNTY EDUCATION</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>ASSOCIATION</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>LINC</BusinessNameControlTxt>
      <PhoneNum>5412659281</PhoneNum>
      <USAddress>
        <AddressLine1Txt>322 NE EADS ST</AddressLine1Txt>
        <CityNm>NEWPORT</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>973652819</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>SARA PURSEL</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <SignatureDt>2026-07-14</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>SIGNE GRIMSTAD</PreparerPersonNm>
      <PTIN>P01454253</PTIN>
      <PhoneNum>5412655411</PhoneNum>
      <PreparationDt>2026-07-14</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="5">X</Organization501cInd>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>76480</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <MembershipDuesAmt>73749</MembershipDuesAmt>
      <InvestmentIncomeAmt>2731</InvestmentIncomeAmt>
      <TotalRevenueAmt>76480</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>26982</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>38464</OtherExpensesTotalAmt>
      <TotalExpensesAmt>65446</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>11034</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>69911</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>80945</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>69911</BOYAmt>
        <EOYAmt>80945</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>69911</BOYAmt>
        <EOYAmt>80945</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>69911</BOYAmt>
        <EOYAmt>80945</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>LABOR RELATIONS &amp; EDUCATIONAL ISSUES</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>COMMUNICATE WITH MEMBERS VIA NEWSLETTERS, MEETINGS AND VISITS REGARDING LABOR RELATIONS AND EDUCATIONAL ISSUES</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>2454</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>LABOR NEGOTIATIONS AND MAINTENANCE OF MEMBER CONTRACT BENEFITS AND RIGHTS</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>59333</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>61787</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JANICE VENTURE</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>30.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>7804</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KARIN TEISL</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>1652</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SARAH HOROBIN</PersonNm>
        <TitleTxt>NORTH AREA D</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>2336</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BEN RYAN</PersonNm>
        <TitleTxt>WEST AREA DI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>1734</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ISAAC BASS</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>2010</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOYANA GALAN</PersonNm>
        <TitleTxt>SOUTH AREA D</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>1997</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SARA PURSEL</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TREVOR STEWART</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>3206</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LEEANN BENNETT</PersonNm>
        <TitleTxt>WEST AREA DI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CARISA KETCHEN</PersonNm>
        <TitleTxt>EAST AREA DI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>2160</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>SARA PURSEL</PersonNm>
        <USAddress>
          <AddressLine1Txt>322 NE EADS ST</AddressLine1Txt>
          <CityNm>NEWPORT</CityNm>
          <StateAbbreviationCd>OR</StateAbbreviationCd>
          <ZIPCd>97365</ZIPCd>
        </USAddress>
        <PhoneNum>5412659281</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES MARKETING 2,380 OFFICE 100 MEETING EXPENSE 1,704 BARGAINING COMMITTEE 1,162 RELEASE TIME 32,355 OTHER EXPENSES 50 NEW HIRE APPRECIATION 470 TUITION REIMBURSEMENT 243 TOTAL 38,464</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>