Lewiston Auburn Childrens Home
Lewiston Auburn Childrens Home faces significant financial challenges with consistent operational deficits and declining assets.
EIN: 10211792 · Lewiston, ME · NTEE: P30Z · Updated: 2026-03-28
Is Lewiston Auburn Childrens Home Legit?
Significant Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Lewiston Auburn Childrens Home directs 75% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Lewiston Auburn Childrens Home
Lewiston Auburn Childrens Home (EIN: 10211792) is a nonprofit organization based in Lewiston, ME, classified under NTEE code P30Z. The organization reported total revenue of $53K and total assets of $91K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Lewiston Auburn Childrens Home's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Lewiston Auburn Childrens Home with a Mission Score of 40 out of 100 (Fair). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 15%
- programs: 75%
- fundraising: 10%
According to IRS 990 filings, Lewiston Auburn Childrens Home allocates its expenses as follows: admin: 15%, programs: 75%, fundraising: 10%. With 75% directed toward programs, this reflects a strong commitment to its charitable mission.
Executive Compensation Analysis
The organization reports 0% officer compensation across all available filings, indicating that no executive salaries are being paid, which is commendable for a small nonprofit.
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 Lewiston Auburn Childrens Home's IRS 990 filings:
- Consistent and significant operational deficits (e.g., $24,481 deficit in 2023).
- Steep decline in total assets over the past decade (from $366,297 in 2011 to $129,710 in 2023).
- Revenue consistently much lower than expenses across multiple years.
- Low latest revenue of $52,505 compared to historical expenses, indicating potential funding instability.
Strengths
The following positive indicators were identified for Lewiston Auburn Childrens Home:
- No reported officer compensation, indicating volunteer leadership or highly efficient executive management.
- Very low reported liabilities ($1 in recent years), suggesting good debt management.
Frequently Asked Questions about Lewiston Auburn Childrens Home
Is Lewiston Auburn Childrens Home a legitimate charity?
Based on AI analysis of IRS 990 filings, Lewiston Auburn Childrens Home (EIN: 10211792) significant concerns. Mission Score: 40/100. 4 red flags identified, 2 strengths noted.
How does Lewiston Auburn Childrens Home spend its money?
Lewiston Auburn Childrens Home directs 75% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Lewiston Auburn Childrens Home tax-deductible?
Lewiston Auburn Childrens Home is registered as a tax-exempt nonprofit (EIN: 10211792). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Is Lewiston Auburn Childrens Home financially sustainable?
Based on the consistent and significant operational deficits (e.g., $4,463 revenue vs. $28,944 expenses in 2023), the organization's financial sustainability is highly questionable. It has been drawing down its assets for over a decade.
What are the primary sources of funding for the organization?
The provided data only shows total revenue, which is consistently low (e.g., $4,463 in 2023). Without more detailed IRS 990 schedules, specific funding sources cannot be identified.
How does the organization cover its consistent deficits?
The consistent decline in assets from $366,297 in 2011 to $129,710 in 2023 suggests that the organization has been covering its deficits by liquidating or spending down its existing asset base.
What programs does Lewiston Auburn Childrens Home operate?
The NTEE code P30Z indicates 'Children's Residential Services, N.E.C.', but the provided financial data does not detail specific programs or their associated costs.
Filing History
IRS 990 filing history for Lewiston Auburn Childrens Home showing financial trends over 10 years of public records:
Over 10 years of IRS 990 filings (2011–2023), Lewiston Auburn Childrens Home's revenue has grown by 22.3%, moving from $4K to $4K. Total assets decreased by 64.6% over the same period, from $366K to $130K. Total functional expenses rose by 79.9%, from $16K to $29K. In its most recent filing year (2023), Lewiston Auburn Childrens Home reported a deficit of $24K, with expenses exceeding revenue. The organization holds $1 in liabilities against $130K in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $130K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. | |
|---|---|---|---|---|---|---|
| 2023 | $4K | $29K | $130K | $1 | — | — |
| 2022 | $4K | $24K | $154K | $1 | — | — |
| 2021 | $941 | $41K | $174K | $1 | — | — |
| 2020 | $5K | $4K | $214K | $1 | — | — |
| 2019 | $21K | $29K | $242K | $0 | — | View 990 |
| 2015 | $3K | $28K | $322K | $0 | — | View 990 |
| 2014 | $23K | $27K | $346K | $0 | — | View 990 |
| 2013 | $19K | $21K | $350K | $0 | — | View 990 |
| 2012 | $4K | $17K | $353K | $0 | — | View 990 |
| 2011 | $4K | $16K | $366K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $4K, expenses of $29K, and assets of $130K (revenue +13.2% year-over-year).
- 2022: Revenue of $4K, expenses of $24K, and assets of $154K (revenue +318.9% year-over-year).
- 2021: Revenue of $941, expenses of $41K, and assets of $174K (revenue -81.6% year-over-year).
- 2020: Revenue of $5K, expenses of $4K, and assets of $214K (revenue -75.6% year-over-year).
- 2019: Revenue of $21K, expenses of $29K, and assets of $242K (revenue +597.8% year-over-year).
- 2015: Revenue of $3K, expenses of $28K, and assets of $322K (revenue -87.1% year-over-year).
- 2014: Revenue of $23K, expenses of $27K, and assets of $346K (revenue +24.8% year-over-year).
- 2013: Revenue of $19K, expenses of $21K, and assets of $350K (revenue +412.6% year-over-year).
- 2012: Revenue of $4K, expenses of $17K, and assets of $353K (revenue -0.6% year-over-year).
- 2011: Revenue of $4K, expenses of $16K, and assets of $366K.
Data Sources and Methodology
This transparency report for Lewiston Auburn Childrens Home 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.