LEWISTON ROUNDUP ASSOCIATION INC

🔒

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

1935

Legal Domicile

Phone

2087466324

Tax Period

2025-01-01 to 2025-12-31

LEWISTON ROUNDUP ASSOCIATION INC, founded in 1935, is a community nonprofit in the Arts, Culture & Humanities sector that reported $1.3M in total revenue in fiscal year 2025. Revenue surged 2124% from the prior year, signaling strong growth momentum.

Mission

PRODUCTION OF AN ANNUAL RODEO

Program Service Accomplishments

Program 1

Expenses: $1,105,971

PRIMARY PROGRAM IS PRODUCTION OF ONE RODEO PER YEAR. SERVICE IS TO THE GENERAL PUBLIC WITH TOTAL ATTENDANCE FOR THREE TO FOUR PERFORMANCES OF OVER 22,000. MULTI-USE FACILITIES ARE OPEN TO THE PUBLIC.

🔒

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 $561,156

Program Service Revenue $542,451

Investment Income $4

Other Revenue $169,229

TOTAL REVENUE $1,272,840

Expense Breakdown

Grants Paid $0

Salaries & Benefits $117,324

Fundraising Expenses $0

Program Expenses $1,105,971

Other Expenses $1,129,913

TOTAL EXPENSES $1,247,237

Year-over-Year Comparison

	2025	2024	Change
Revenue	$1,272,840	$57,244	+21.2%
Expenses	$1,247,237	$75,499	+15.5%
Net Income	$25,603	$-18,255	-2.4%

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

Employees

Volunteers

325

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
DAN CENTENARI	Director	2.00	Director	$0	$0	$0
CHANCE JEFFRIES	Director	2.00	Director	$0	$0	$0
SCOTT ZUGER	Vice President	2.00	Officer Director	$0	$0	$0
TIM NIELSON	Director	2.00	Director	$0	$0	$0
NIKKI JOHNSTON	Director	2.00	Director	$0	$0	$0
WILLIAM DEIBEL	Treasurer	2.00	Officer Director	$0	$0	$0
BRE HOUSE	Secretary	0.00	Director	$0	$0	$0
LISA HAWKINS	Director	2.00	Director	$0	$0	$0
BILL JENKINS	President	2.00	Officer Director	$0	$0	$0
DENNY JONES	President	2.00	Officer Director	$0	$0	$0
CHRIS SEUBERT	Director	2.00	Director	$0	$0	$0
CAMERON KIRK	Director	2.00	Director	$0	$0	$0
LACI PEER	Director	2.00	Director	$0	$0	$0
SHELLY O'CONNELL	Director	2.00	Director	$0	$0	$0
TRAVIS POLEK	Director	2.00	Director	$0	$0	$0
BRANDON RANDALL	Vice President	2.00	Officer Director	$0	$0	$0
MIKE THOMPSON	Director	2.00	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	$1,272,840	$1,247,237	$1,389,332	$25,603
2024	$57,244	$75,499	$1,375,192	$-18,255
2024	$1,137,241	$1,064,198	$1,397,367	$73,043
2023	$1,092,889	$1,014,886	$1,324,006	$78,003
2022	$862,033	$864,053	$1,409,852	$-2,020
2021	$753,585	$753,137	$1,510,865	$448
2020	$156,418	$350,458	$1,377,680	$-194,040
2019	$709,097	$839,676	$1,529,767	$-130,579
2018	$821,176	$824,267	$1,700,428	$-3,091