WEST LINCOLN NATURAL GAS DISTRICT (EIN 742447423) - 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

1986

Legal Domicile

Principal Officer

D Steven Smith

Phone

6018338355

Tax Period

2025-01-01 to 2025-12-31

WEST LINCOLN NATURAL GAS DISTRICT, founded in 1986, is a small nonprofit that reported $189K in total revenue in fiscal year 2025.

Mission

West Lincoln Natural Gas District provides natural gas to members within the gas district. Charges are based on actual amount of usage by each member. This alternative fuel source better develops a community for day to day activities.

🔒

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 (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $0

Investment Income $0

Other Revenue $189,269

TOTAL REVENUE $189,269

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $192,637

Other Expenses $192,637

TOTAL EXPENSES $192,637

Year-over-Year Comparison

	2025	2024	Change
Revenue	$189,269	$185,344	+0.0%
Expenses	$192,637	$168,104	+0.1%
Net Income	$-3,368	$17,240	-1.2%

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

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

$69,756

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
D Steven Smith	Superintendent	35	Key Emp	$39,695	$0	$39,695
A Dale Smith	Operations Mgr	35	Key Emp	$30,061	$0	$30,061
Wayne J Smith	Director	1	Director	$0	$0	$0
D Steven Smith	Director	6	Director	$0	$0	$0
A Dale Smith	Director	1	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	$189,269	$192,637	$394,799	$-3,368
2024	$185,344	$168,104	$410,351	$17,240
2023	$218,684	$149,502	$431,167	$69,182
2022	$230,295	$186,884	$402,012	$43,411
2021	$209,567	$213,115	$390,312	$-3,548
2020	$156,244	$142,680	$421,367	$13,564

WEST LINCOLN NATURAL GAS DISTRICT