Lewiston Education Fund
Lewiston Education Fund shows fluctuating finances, strong asset growth in 2015, but current status is unclear with zero reported revenue and assets.
EIN: 200090125 · Lewiston, ME · NTEE: B99 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Expenses | $5K |
| Program Spending | 80% |
| Net Assets | $159K |
| Transparency Score | 65/100 |
Is Lewiston Education Fund Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Lewiston Education Fund directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Lewiston Education Fund
Lewiston Education Fund (EIN: 200090125) is a nonprofit organization based in Lewiston, ME, classified under NTEE code B99. The organization reported total revenue of $0 and total assets of $0 according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Lewiston Education Fund's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Lewiston Education Fund is a micro nonprofit that has been operating for 23 years, with 4 years of IRS 990 filings on record (2010–2015). Revenue has grown at a compound annual rate of 12.7%.
Key Financial Metrics (2015)
From the most recent IRS 990 filing on record:
| Total Revenue | $58K |
| Total Expenses | $5K |
| Surplus / Deficit | +$53K |
| Total Assets | $159K |
| Net Assets | $159K |
| Operating Margin | 91.7% |
| Months of Reserves | 399.4 months |
Financial Health Grade: A
In 2015, Lewiston Education Fund reported a surplus of $53K with revenue exceeding expenses, holds 399.4 months of operating reserves (strong position).
Financial Trends
Over 4 years of filings (2010–2015), Lewiston Education Fund's revenue has grown at a compound annual growth rate (CAGR) of 12.7%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2015 | +61.6% | -84.5% | +56.8% |
| 2012 | -25.1% | -45.3% | +15.3% |
| 2011 | +49.9% | +44.6% | -9.3% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2000 |
| IRS Ruling Date | 2003 |
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 Lewiston Education Fund with a Mission Score of 65 out of 100 (Good). 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: 80%
- fundraising: 5%
According to IRS 990 filings, Lewiston Education Fund allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2015)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $53K, with revenue exceeding expenses.
Executive Compensation Analysis
Executive compensation has consistently been reported as 0% across all available filings, indicating that officers are likely uncompensated volunteers, which is a positive for minimizing administrative overhead for an organization 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 Lewiston Education Fund's IRS 990 filings:
- Latest reported revenue and assets are $0, indicating potential dormancy or cessation of operations without clear explanation.
- Significant fluctuations in revenue and expenses across reporting periods make consistent financial trend analysis challenging.
Strengths
The following positive indicators were identified for Lewiston Education Fund:
- Consistent reporting of 0% officer compensation, indicating volunteer leadership and low administrative burden.
- Maintained a healthy asset base relative to expenses in active periods, demonstrating financial stability.
- No reported liabilities across all filings, indicating a debt-free financial position.
Frequently Asked Questions about Lewiston Education Fund
Is Lewiston Education Fund a legitimate charity?
Lewiston Education Fund (EIN: 200090125) is a registered tax-exempt nonprofit based in Maine. Our AI analysis gives it a Mission Score of 65/100. It has 4 years of IRS 990 filings on record. 2 red flags identified. 3 strengths noted. Financial health grade: A.
How does Lewiston Education Fund spend its money?
Lewiston Education Fund directs 80% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Lewiston Education Fund tax-deductible?
Lewiston Education Fund is registered as a tax-exempt nonprofit (EIN: 200090125). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Lewiston Education Fund's spending goes to programs?
Lewiston Education Fund directs 80% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Lewiston Education Fund compare to similar nonprofits?
With a transparency score of 65/100 (Good), Lewiston Education Fund is above average for NTEE category B99 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Lewiston Education Fund located?
Lewiston Education Fund is headquartered in Lewiston, Maine and files with the IRS under EIN 200090125. It is classified under NTEE code B99.
How many years of IRS 990 filings does Lewiston Education Fund have?
Lewiston Education Fund has 4 years of IRS 990 filings on record at NonprofitSpending. Additional filing years may become available as the IRS releases new data.
What is the current operational status of the Lewiston Education Fund, given the latest reported $0 revenue and assets?
The latest reported $0 revenue and assets suggest the organization may be dormant, dissolved, or undergoing a significant change in its financial reporting or activities. Further inquiry directly with the organization or more recent filings would be needed to confirm its current status.
How does the organization manage its program spending given the low expense figures in some periods?
With expenses as low as $4,786 in 201506, the organization appears to operate very leanly. This could indicate a highly efficient, volunteer-driven model or a focus on specific, low-cost programs. A detailed breakdown of expenses would clarify how these funds are allocated to programs versus administrative costs.
What caused the significant increase in assets from $101,601 in 201206 to $159,282 in 201506?
The increase in assets is primarily due to the substantial surplus in 201506, where revenue ($57,577) significantly exceeded expenses ($4,786). This suggests a successful fundraising period or a large one-time donation that was not fully expended.
Filing History
IRS 990 filing history for Lewiston Education Fund showing financial trends over 4 years of public records:
Over 4 years of IRS 990 filings (2010–2015), Lewiston Education Fund's revenue has grown by 81.6%, moving from $32K to $58K. Total assets increased by 63.9% over the same period, from $97K to $159K. Total functional expenses fell by 87.8%, from $39K to $5K. In its most recent filing year (2015), Lewiston Education Fund reported a surplus of $53K, with revenue exceeding expenses.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2015 | $58K | $5K | $159K | $0 | — | View 990 |
| 2012 | $36K | $31K | $102K | $0 | — | View 990 |
| 2011 | $48K | $57K | $88K | $0 | — | View 990 |
| 2010 | $32K | $39K | $97K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2015: Revenue of $58K, expenses of $5K, and assets of $159K (revenue +61.6% year-over-year).
- 2012: Revenue of $36K, expenses of $31K, and assets of $102K (revenue -25.1% year-over-year).
- 2011: Revenue of $48K, expenses of $57K, and assets of $88K (revenue +49.9% year-over-year).
- 2010: Revenue of $32K, expenses of $39K, and assets of $97K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Lewiston Education Fund:
Data Sources and Methodology
This transparency report for Lewiston Education Fund 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.