LEWIS COUNTY BUILDING COMMISSION

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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

2001

Legal Domicile

Phone

3042698200

Tax Period

2025-01-01 to 2025-12-31

LEWIS COUNTY BUILDING COMMISSION, founded in 2001, is a small nonprofit in the Public & Societal Benefit sector that reported $327K in total revenue in fiscal year 2025. Expenses of $304K left a modest 7% surplus.

Mission

THE ACQUISITION, CONSTRUCTION, IMPROVEMENTS, MAINTENANCE AND OPERATION OF PUBLIC BUILDINGS, STRUCTURES, AND PROJECTS OF ANY TYPE OR TYPES FOR WHICH THE COUNTY COMMISSION OF LEWIS COUNTY IS PERMITTED.

Program Service Accomplishments

Program 1

Expenses: $303,619

THE 2025 CALENDAR YEAR WAS PRIMARILY FOCUSED ON THE OCCUPATION AND MAINTENANCE ACITIVITES RELATED TO THE LEWIS COUNTY JUDICIAL COMPLEX.

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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 $324,720

Program Service Revenue $0

Investment Income $2,182

Other Revenue $0

TOTAL REVENUE $326,902

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $303,619

Other Expenses $303,619

TOTAL EXPENSES $303,619

Year-over-Year Comparison

	2025	2024	Change
Revenue	$326,902	$326,704	+0.0%
Expenses	$303,619	$312,558	0.0%
Net Income	$23,283	$14,146	+0.6%

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

N/A

Volunteers

N/A

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
JOHN E LAW	PRESIDENT	2.00	Officer Director	$0	$0	$0
RONALD HENRY	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
CHARLES STALNAKER	TREASURER	1.00	Officer Director	$0	$0	$0
W T WEBER III	SECRETARY	1.00	Officer Director	$0	$0	$0
ALICIA FLESHER	MEMBER	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	$326,902	$303,619	$5,408,598	$23,283
2024	No data	No data	No data	No data
2023	$326,895	$340,930	$5,770,058	$-14,035
2022	$325,609	$370,367	$5,973,290	$-44,758
2021	$325,422	$376,408	$6,200,348	$-50,986
2020	$325,667	$382,249	$6,427,494	$-56,582
2019	$325,702	$387,897	$6,654,590	$-62,195
2018	$325,699	$393,357	$6,881,554	$-67,658