LEWISTON PUBLIC LIBRARY (EIN 160782101) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1976

Legal Domicile

Principal Officer

CHRISTOPHER PANNOZZO

Phone

7167544720

Tax Period

2025-01-01 to 2025-12-31

LEWISTON PUBLIC LIBRARY, founded in 1976, is a small nonprofit in the Education sector that reported $531K in total revenue in fiscal year 2025. Revenue grew 11% year-over-year, indicating healthy expansion.

Mission

OPERATION OF A PUBLIC LIBRARY TO ENRICH LIVES BY OFFERING THE CIRCULATION OF BOOKS, PERIODICALS, VIDEOS, DATABASES, AS WELL AS OFFERING INTERNET ACCESS AND A VARIETY OF INFORMATIONAL, EDUCATIONAL, AND OUTREACH PROGRAMS TO PATRONS OF THE COMMUNITY ON A NON-DISCRIMINATORY BASIS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $491,774

Program Service Revenue $4,678

Investment Income $34,639

Other Revenue $0

TOTAL REVENUE $531,091

Expense Breakdown

Grants Paid $0

Salaries & Benefits $325,462

Fundraising Expenses $0

Program Expenses $568,678

Other Expenses $252,931

TOTAL EXPENSES $578,393

Year-over-Year Comparison

	2025	2024	Change
Revenue	$531,091	$478,413	+0.1%
Expenses	$578,393	$544,009	+0.1%
Net Income	$-47,302	$-65,596	-0.3%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CHRISTOPHER PANNOZZO	President	3.00	Officer Director	$0	$0	$0
FRED CASO	Vice President	1.00	Officer Director	$0	$0	$0
JOHN DAIGNEAU	Treasurer	1.00	Officer Director	$0	$0	$0
WENDY GUILD SWEARINGEN	Secretary	1.00	Officer Director	$0	$0	$0
MATTHEW FELDMAN	Trustee	1.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$531,091	$578,393	$1,053,237	$-47,302
2024	No data	No data	No data	No data
2023	$449,599	$532,557	$1,173,151	$-82,958
2022	$443,971	$531,285	$1,242,894	$-87,314
2021	$356,816	$473,400	$1,347,453	$-116,584
2020	$488,416	$514,326	$1,461,571	$-25,910
2019	$475,258	$566,361	$1,487,711	$-91,103
2018	$415,596	$580,030	$1,559,864	$-164,434

LEWISTON PUBLIC LIBRARY