LEWISTON CIVIC THEATRE (EIN 237024931) - 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

1967

Legal Domicile

Principal Officer

SHANNON GROW

Phone

2087463401

Tax Period

2024-07-01 to 2025-06-30

LEWISTON CIVIC THEATRE, founded in 1967, is a small nonprofit that reported $298K in total revenue in fiscal year 2024. Revenue decreased 13% compared to the prior year. Expenses of $382K exceeded revenue, resulting in a 28% operating deficit.

Mission

TO PROVIDE ACCESS TO THE PERFORMING ARTS OF ALL AGES THROUGH QUALITY ENTERTAINMENT, EDUCATION, AND CULTURAL ENRICHMENT PROGRAMS.

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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 (2024)

Revenue Breakdown

Contributions & Grants $113,427

Program Service Revenue $183,512

Investment Income $1,415

Other Revenue $0

TOTAL REVENUE $298,354

Expense Breakdown

Grants Paid $0

Salaries & Benefits $78,732

Fundraising Expenses $0

Program Expenses $320,898

Other Expenses $303,286

TOTAL EXPENSES $382,018

Year-over-Year Comparison

	2024	2023	Change
Revenue	$298,354	$342,289	-0.1%
Expenses	$382,018	$310,325	+0.2%
Net Income	$-83,664	$31,964	-3.6%

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

900

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
BETHANY CANNER	Director	1.00	Director	$0	$0	$0
DARCI ADAMSON	Director	1.00	Director	$0	$0	$0
ERIC JUSTIS	Director	1.00	Director	$0	$0	$0
SHANNON GROW	Treasurer	1.00	Officer	$0	$0	$0
SARA HEARSEY	Vice President	1.00	Officer	$0	$0	$0
SCOTT SANDEMAN	President	1.00	Officer	$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	$298,354	$382,018	$126,438	$-83,664
2024	$342,289	$310,340	$202,149	$31,949
2023	$397,390	$291,131	$169,439	$106,259
2022	$202,615	$139,905	$74,265	$62,710
2019	$204,891	$188,276	$38,833	$16,615

LEWISTON CIVIC THEATRE