Lewis Clark Amateur Hockey Association
Lewis Clark Amateur Hockey Association consistently operates with volunteer leadership and occasional deficits.
EIN: 113794265 · Lewiston, ID · NTEE: N68 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $373K |
| Total Expenses | $94K |
| Program Spending | 95% |
| Net Assets | $39K |
| Transparency Score | 85/100 |
Is Lewis Clark Amateur Hockey Association Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Lewis Clark Amateur Hockey Association directs 95% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Lewis Clark Amateur Hockey Association
Lewis Clark Amateur Hockey Association (EIN: 113794265) is a nonprofit organization based in Lewiston, ID, classified under NTEE code N68. The organization reported total revenue of $373K and total assets of $188K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Lewis Clark Amateur Hockey Association's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Lewis Clark Amateur Hockey Association is a small nonprofit that has been operating for 19 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 7.6%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $70K |
| Total Expenses | $94K |
| Surplus / Deficit | $-24,410 |
| Total Assets | $39K |
| Total Liabilities | $79 |
| Net Assets | $39K |
| Operating Margin | -35.1% |
| Debt-to-Asset Ratio | 0.2% |
| Months of Reserves | 4.9 months |
Financial Health Grade: B
In 2023, Lewis Clark Amateur Hockey Association reported a deficit of $24K with expenses exceeding revenue, holds 4.9 months of operating reserves (adequate), has a debt-to-asset ratio of 0.2% (very low leverage).
Financial Trends
Over 13 years of filings (2011–2023), Lewis Clark Amateur Hockey Association's revenue has grown at a compound annual growth rate (CAGR) of 7.6%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -32.2% | -16.1% | -38.8% |
| 2022 | -21.9% | -7.9% | -12.9% |
| 2021 | +13.0% | +28.2% | +15.5% |
| 2020 | +0.5% | +5.0% | +52.1% |
| 2019 | +32.1% | -4.7% | +159.7% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2100 |
| IRS Ruling Date | 2007 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Lewis Clark Amateur Hockey Association with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 5%
- programs: 95%
- fundraising: 0%
According to IRS 990 filings, Lewis Clark Amateur Hockey Association allocates its expenses as follows: admin: 5%, programs: 95%, fundraising: 0%. With 95% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $24K, with expenses exceeding revenue.
- Debt-to-asset ratio: 0.2%.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all available filings, indicating that the organization's leadership is entirely volunteer-based, which is highly commendable for a nonprofit of this size.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Lewis Clark Amateur Hockey Association's IRS 990 filings:
- Recurring annual deficits (e.g., 2023, 2022, 2018, 2017, 2014) where expenses exceeded revenue.
Strengths
The following positive indicators were identified for Lewis Clark Amateur Hockey Association:
- 100% volunteer leadership with 0% officer compensation reported across all filings.
- Consistent IRS 990 filing history demonstrating transparency.
- Assets have shown growth over the past decade, indicating some financial stability.
- Strong program focus due to minimal administrative overhead.
Frequently Asked Questions about Lewis Clark Amateur Hockey Association
Is Lewis Clark Amateur Hockey Association a legitimate charity?
Based on AI analysis of IRS 990 filings, Lewis Clark Amateur Hockey Association (EIN: 113794265) some concerns. Mission Score: 85/100. 1 red flag identified, 4 strengths noted.
How does Lewis Clark Amateur Hockey Association spend its money?
Lewis Clark Amateur Hockey Association directs 95% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Lewis Clark Amateur Hockey Association tax-deductible?
Lewis Clark Amateur Hockey Association is registered as a tax-exempt nonprofit (EIN: 113794265). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How does Lewis Clark Amateur Hockey Association compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), Lewis Clark Amateur Hockey Association is above average for NTEE category N68 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Lewis Clark Amateur Hockey Association located?
Lewis Clark Amateur Hockey Association is headquartered in Lewiston, Idaho and files with the IRS under EIN 113794265. It is classified under NTEE code N68.
How many years of IRS 990 filings does Lewis Clark Amateur Hockey Association have?
Lewis Clark Amateur Hockey Association has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $373K in total revenue.
Is Lewis Clark Amateur Hockey Association a good charity?
Based on the available data, Lewis Clark Amateur Hockey Association appears to be a good charity, particularly due to its 0% officer compensation, indicating that all leadership is volunteer. This means funds are directly applied to its mission. However, it has experienced deficits in several years, such as 2023 ($24,410 deficit) and 2022 ($9,409 deficit), which could impact long-term stability if not addressed.
How does the organization manage its budget given recurring deficits?
The organization has experienced deficits in multiple years (e.g., 2023, 2022, 2018, 2017, 2014). While assets have grown over time, these deficits suggest that annual expenses sometimes exceed revenues. This could be managed through drawing on reserves, seeking additional grants, or adjusting program spending in subsequent periods.
What is the trend in the organization's assets?
The organization's assets have shown a positive trend over the past decade, growing from $6,577 in 2014 to $38,657 in 2023. This indicates some financial growth and accumulation of resources, despite occasional annual deficits.
Filing History
IRS 990 filing history for Lewis Clark Amateur Hockey Association showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Lewis Clark Amateur Hockey Association's revenue has grown by 141.8%, moving from $29K to $70K. Total assets increased by 1389.1% over the same period, from $3K to $39K. Total functional expenses rose by 188.3%, from $33K to $94K. In its most recent filing year (2023), Lewis Clark Amateur Hockey Association reported a deficit of $24K, with expenses exceeding revenue. The organization holds $79 in liabilities against $39K in assets (debt-to-asset ratio: 0.2%), resulting in net assets of $39K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $70K | $94K | $39K | $79 | — | View 990 |
| 2022 | $103K | $112K | $63K | $181 | — | View 990 |
| 2021 | $131K | $122K | $72K | $90 | — | View 990 |
| 2020 | $116K | $95K | $63K | $129 | — | View 990 |
| 2019 | $116K | $90K | $41K | $54 | — | View 990 |
| 2018 | $88K | $95K | $16K | $75 | — | View 990 |
| 2017 | $108K | $106K | $23K | $375 | — | View 990 |
| 2016 | $110K | $105K | $22K | $657 | — | View 990 |
| 2015 | $117K | $107K | $16K | $582 | — | View 990 |
| 2014 | $72K | $76K | $7K | $1K | — | View 990 |
| 2013 | $72K | $62K | $10K | $423 | — | View 990 |
| 2012 | $52K | $55K | $7K | $7K | — | View 990 |
| 2011 | $29K | $33K | $3K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $70K, expenses of $94K, and assets of $39K (revenue -32.2% year-over-year).
- 2022: Revenue of $103K, expenses of $112K, and assets of $63K (revenue -21.9% year-over-year).
- 2021: Revenue of $131K, expenses of $122K, and assets of $72K (revenue +13.0% year-over-year).
- 2020: Revenue of $116K, expenses of $95K, and assets of $63K (revenue +0.5% year-over-year).
- 2019: Revenue of $116K, expenses of $90K, and assets of $41K (revenue +32.1% year-over-year).
- 2018: Revenue of $88K, expenses of $95K, and assets of $16K (revenue -18.7% year-over-year).
- 2017: Revenue of $108K, expenses of $106K, and assets of $23K (revenue -2.2% year-over-year).
- 2016: Revenue of $110K, expenses of $105K, and assets of $22K (revenue -6.1% year-over-year).
- 2015: Revenue of $117K, expenses of $107K, and assets of $16K (revenue +63.8% year-over-year).
- 2014: Revenue of $72K, expenses of $76K, and assets of $7K (revenue -0.4% year-over-year).
- 2013: Revenue of $72K, expenses of $62K, and assets of $10K (revenue +38.2% year-over-year).
- 2012: Revenue of $52K, expenses of $55K, and assets of $7K (revenue +80.8% year-over-year).
- 2011: Revenue of $29K, expenses of $33K, and assets of $3K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Lewis Clark Amateur Hockey Association:
Data Sources and Methodology
This transparency report for Lewis Clark Amateur Hockey Association is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.