LEWISTON FIRE COMPANY NO 2 INC (EIN 166037421) - 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

1942

Legal Domicile

Principal Officer

RODNEY MICHALAK

Phone

7162970050

Tax Period

2023-01-01 to 2023-12-31

LEWISTON FIRE COMPANY NO 2 INC, founded in 1942, is a small nonprofit that reported $401K in total revenue in fiscal year 2023. Revenue grew 8% year-over-year, indicating healthy expansion. The organization ran a surplus of $97K, a strong 24% operating margin.

Mission

MAINTENANCE AND OPERATION OF A VOLUNTEER FIRE COMPANY.

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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 (2023)

Revenue Breakdown

Contributions & Grants $11,473

Program Service Revenue $400,375

Investment Income $14,299

Other Revenue $-25,070

TOTAL REVENUE $401,077

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $252,407

Other Expenses $304,501

TOTAL EXPENSES $304,501

Year-over-Year Comparison

	2023	2022	Change
Revenue	$401,077	$370,691	+0.1%
Expenses	$304,501	$286,909	+0.1%
Net Income	$96,576	$83,782	+0.2%

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

N/A

Volunteers

100

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
RODNEY MICHALAK	President	8.00	Officer Director	$0	$0	$0
NATALIE GUILIANI	Vice President	8.00	Officer Director	$0	$0	$0
JILLIAN DULLEN	Secretary	8.00	Officer Director	$0	$0	$0
AMY BOS	Treasurer	8.00	Officer Director	$0	$0	$0
LYNN BESETH	FINANCIAL SEC'Y	8.00	Officer Director	$0	$0	$0
JAMES BOS	CHIEF	8.00	Officer Director	$0	$0	$0
JASON LEBER	1ST ASST CHIEF	8.00	Officer Director	$0	$0	$0
JOHN GANSWORTH	2ND ASST CHIEF	8.00	Officer Director	$0	$0	$0
KATHY BOS	Trustee	1.00	Director	$0	$0	$0
JOHNATHON GUTHRIE	Trustee	1.00	Director	$0	$0	$0
CORI MICHALAK	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
2024	No data	No data	No data	No data
2023	$401,077	$304,501	$2,226,423	$96,576
2022	$370,691	$286,909	$2,125,912	$83,782
2021	$356,578	$248,971	$2,306,920	$107,607
2020	$353,878	$236,138	$2,348,902	$117,740
2019	$362,612	$230,450	$1,814,777	$132,162
2018	$342,368	$242,009	$1,684,262	$100,359

LEWISTON FIRE COMPANY NO 2 INC