LEWIS COUNTY OPPORTUNITIES INC

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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

1965

Legal Domicile

Principal Officer

DAINA DICOB

Phone

3153768202

Tax Period

2025-01-01 to 2025-12-31

LEWIS COUNTY OPPORTUNITIES INC, founded in 1965, is a community nonprofit in the Human Services sector that reported $2.3M in total revenue in fiscal year 2025. Revenue decreased 11% compared to the prior year.

Mission

WORKING WITH PEOPLE IN NEED TO PROMOTE A HIGHER QUALITY OF LIFE IN OUR COMMUNITY.

Program Service Accomplishments

Program 1

Expenses: $369,099 Revenue: $23,399

VICTIM SERVICES - PROVIDE A 24-HOUR CRISIS HOTLINE, CRIME VICTIMS ASSISTANCE, SAFE DWELLING, ADVOCACY, COUNSELING, THERAPY, INFORMATION AND REFERRALS, TRANSPORTATION, AND COMMUNITY EDUCATION AND...

VICTIM SERVICES - PROVIDE A 24-HOUR CRISIS HOTLINE, CRIME VICTIMS ASSISTANCE, SAFE DWELLING, ADVOCACY, COUNSELING, THERAPY, INFORMATION AND REFERRALS, TRANSPORTATION, AND COMMUNITY EDUCATION AND OUTREACH.

Program 2

Expenses: $732,394 Revenue: $723,009

HOUSING ASSISTANCE PROGRAM - PROVIDE RENT SUBSIDIES AND OTHER HOUSING ASSISTANCE TO QUALIFYING INDIVIDUALS AND FAMILIES.

Program 3

Expenses: $471,814 Revenue: $9,187

ENERGY CONSERVATION - EDUCATE CONSUMERS ON THE BENEFITS OF ENERGY CONSERVATION AND ASSIST IN PROVIDING NECESSARY REPAIRS OR IMPROVEMENTS AS DETERMINED BY AN ENERGY AUDIT.

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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 $1,375,631

Program Service Revenue $858,745

Investment Income $39,163

Other Revenue $0

TOTAL REVENUE $2,273,539

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,493,778

Fundraising Expenses $0

Program Expenses $1,891,531

Other Expenses $869,348

TOTAL EXPENSES $2,363,126

Year-over-Year Comparison

	2025	2024	Change
Revenue	$2,273,539	$2,565,172	-0.1%
Expenses	$2,363,126	$2,437,761	0.0%
Net Income	$-89,587	$127,411	-1.7%

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

$223,802

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DAINA DICOB	CHAIRSPERSON	1.00	Officer Director	$0	$0	$0
LOREN LYNDAKER	DIRECTOR	1.00	Director	$0	$0	$0
JUDITH KARELUS	DIRECTOR	1.00	Director	$0	$0	$0
SHERI SCHULZ	SECRETARY	1.00	Officer Director	$0	$0	$0
JANNET SEELMAN	DIRECTOR	1.00	Director	$0	$0	$0
PAMELA STANLEY	VICE CHAIRPERSON	1.00	Officer Director	$0	$0	$0
JEANNE WOODING	DIRECTOR	1.00	Director	$0	$0	$0
KRISTEN AUCTER	DIRECTOR	1.00	Director	$0	$0	$0
JOSEPH PATE	DIRECTOR	1.00	Director	$0	$0	$0
JAKE MOSER	TREASURER	1.00	Officer Director	$0	$0	$0
JENNIFER JONES	DIRECTOR	1.00	Director	$0	$0	$0
SCOTT MATHYS	CEO THROUGH 4/2025	40.00	Officer	$70,719	$10,492	$81,211
DEANNA FINSTER	FINANCE DIRECTOR	40.00	Officer	$64,150	$10,164	$74,314
LESLIE CHERRY	CEO EFFECTIVE 4/2025	40.00	Officer	$58,401	$9,876	$68,277

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	$2,273,539	$2,363,126	$1,708,263	$-89,587
2024	$2,565,172	$2,437,761	$1,834,186	$127,411
2023	$3,136,604	$3,130,803	$1,750,773	$5,801
2022	$3,063,178	$3,075,423	$1,738,555	$-12,245
2021	$2,730,309	$2,759,616	$1,715,991	$-29,307
2020	$2,561,144	$2,625,809	$1,796,401	$-64,665
2019	$2,561,094	$2,536,556	$1,759,972	$24,538
2018	$2,484,424	$2,482,975	$1,664,038	$1,449