Lewiston Auburn Referee Association (EIN 473271609) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

2015

Legal Domicile

Principal Officer

Daniel Lebrun

Phone

2073188278

Tax Period

2024-01-01 to 2024-12-31

Lewiston Auburn Referee Association, founded in 2015, is a micro nonprofit that reported $98K in total revenue in fiscal year 2024. Expenses of $114K exceeded revenue, resulting in a 16% operating deficit.

Mission

We are an association of Ice hockey officials that help supply officials to all youth hockey games in the Lewiston/Auburn area. We collect fees from youth hockey organizations and distribute these same funds to the officials that work games. We also have funds from prior years that are used as a scholarship to send players to hockey camps. We also started a new scholarship fund in the name of one of our deceased members. This new scholarship will be used to offset expenses for new first time officials and may also be used to send a senior official to a more advanced camp in USA Hockey.

🔒

Trantor Score

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

Sign in to view Trantor Score and financial metrics

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

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $380

Program Service Revenue $95,972

Investment Income $11

Other Revenue $2,008

TOTAL REVENUE $98,371

Expense Breakdown

Grants Paid $2,730

Salaries & Benefits $109,853

Fundraising Expenses $0

Program Expenses $2,770

Other Expenses $1,147

TOTAL EXPENSES $113,730

Year-over-Year Comparison

	2024	2023	Change
Revenue	$98,371	$100,550	0.0%
Expenses	$113,730	$97,027	+0.2%
Net Income	$-15,359	$3,523	-5.4%

Key Indicators

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

🔒

Financial Health Indicators

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

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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

Governance

Voting Members

Independent Members

N/A

Employees

N/A

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
Austin Fournier	President	0.5	Officer	$0	$0	$0
James Langelier	Vice President	0.5	Officer	$0	$0	$0
Daniel Lebrun	Secretary / Treasurer	3.5	Officer	$0	$0	$0
James Riley	Scheduler	4	Officer	$0	$0	$0
Ben Gosselin	Director of Recruitment and Retention	2	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
2024	$98,371	$113,730	$15,111	$-15,359

Lewiston Auburn Referee Association