LEWISTOWN ART CENTER (EIN 810330277) - 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

Principal Officer

EMILY SULLIVAN

Phone

4065358278

Tax Period

2024-07-01 to 2025-06-30

LEWISTOWN ART CENTER is a micro nonprofit in the Arts, Culture & Humanities sector that reported $46K in total revenue in fiscal year 2024. Revenue decreased 14% compared to the prior year. Expenses of $41K left a modest 11% surplus.

Mission

ART APPRECIATION FOR FERGUS COUNTY AND THE SURROUNDING AREA.

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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 $25,156

Program Service Revenue $10,404

Investment Income $0

Other Revenue $10,672

TOTAL REVENUE $46,232

Expense Breakdown

Grants Paid $0

Salaries & Benefits $13,240

Fundraising Expenses $500

Program Expenses $19,008

Other Expenses $27,700

TOTAL EXPENSES $40,940

Year-over-Year Comparison

	2024	2023	Change
Revenue	$46,232	$53,665	-0.1%
Expenses	$40,940	$71,649	-0.4%
Net Income	$5,292	$-17,984	-1.3%

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

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
JOSEPHINE SMITH	PRESIDENT	N/A	Officer Director	$0	$0	$0
MELISSA BELL	VICE PRESIDE	N/A	Officer Director	$0	$0	$0
PAM AVERY	SECRETARY	N/A	Officer Director	$0	$0	$0
MARY BUCHANNAN	TREASURER	N/A	Director	$0	$0	$0
JACOB LATRAY	DIRECTOR	N/A	Director	$0	$0	$0
EMILY SULLIVAN	BOOKKEEPER	N/A	Officer	$0	$0	$0
MICHAEL SEIZYS	DIRECTOR	N/A	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	$46,232	$40,940	$306,302	$5,292
2023	$157,562	$184,065	$320,264	$-26,503
2022	$146,514	$222,396	$349,919	$-75,882
2021	$140,889	$149,786	$455,566	$-8,897
2020	$217,840	$150,427	$422,152	$67,413
2019	$173,757	$157,601	$367,953	$16,156
2018	$109,010	$140,653	$390,363	$-31,643

LEWISTOWN ART CENTER