Lewiston High School Performing Arts Boosters Association
Lewiston High School Performing Arts Boosters Association shows declining revenue and consistent operational deficits.
EIN: 16024023 · Lewiston, ME · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Expenses | $15K |
| Program Spending | 80% |
| Net Assets | $109K |
| Transparency Score | 65/100 |
Is Lewiston High School Performing Arts Boosters Association Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Lewiston High School Performing Arts Boosters Association directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Lewiston High School Performing Arts Boosters Association
Lewiston High School Performing Arts Boosters Association (EIN: 16024023) is a nonprofit organization based in Lewiston, ME. 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 High School Performing Arts Boosters Association's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Lewiston High School Performing Arts Boosters Association is a micro nonprofit, with 5 years of IRS 990 filings on record (2011–2015). Revenue has grown at a compound annual rate of -43.4%.
Key Financial Metrics (2015)
From the most recent IRS 990 filing on record:
| Total Revenue | $5K |
| Total Expenses | $15K |
| Surplus / Deficit | $-9,972 |
| Total Assets | $109K |
| Net Assets | $109K |
| Operating Margin | -192.3% |
| Months of Reserves | 86.3 months |
Financial Health Grade: B
In 2015, Lewiston High School Performing Arts Boosters Association reported a deficit of $10K with expenses exceeding revenue, holds 86.3 months of operating reserves (strong position).
Financial Trends
Over 5 years of filings (2011–2015), Lewiston High School Performing Arts Boosters Association's revenue has declined at a compound annual growth rate (CAGR) of -43.4%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2015 | -79.6% | -41.1% | -8.1% |
| 2014 | -5.6% | +9.1% | -0.3% |
| 2013 | -9.6% | -50.4% | +2.9% |
| 2012 | -41.1% | +89.7% | -13.3% |
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Lewiston High School Performing Arts Boosters Association 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 High School Performing Arts Boosters Association 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 deficit of $10K, with expenses exceeding revenue.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all filings, indicating that no officers or key employees receive salaries, which is typical for small, volunteer-led booster organizations.
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 High School Performing Arts Boosters Association's IRS 990 filings:
- Consistent operational deficits, with expenses exceeding revenue in multiple periods (e.g., 201506: $15,158 expenses vs. $5,186 revenue).
- Significant decline in revenue from $50,527 in 2011 to $5,186 in 2015.
- Declining asset base from $133,405 in 2011 to $109,071 in 2015.
- Latest filing (201506) shows $0 revenue and $0 assets, which could indicate dormancy or cessation of operations.
Strengths
The following positive indicators were identified for Lewiston High School Performing Arts Boosters Association:
- Zero officer compensation, indicating a volunteer-driven model and efficient use of funds for administrative overhead.
- Maintained a healthy asset base for several years, providing a buffer against deficits (e.g., $133,405 in 2011).
Frequently Asked Questions about Lewiston High School Performing Arts Boosters Association
Is Lewiston High School Performing Arts Boosters Association a legitimate charity?
Lewiston High School Performing Arts Boosters Association (EIN: 16024023) is a registered tax-exempt nonprofit based in Maine. Our AI analysis gives it a Mission Score of 65/100. It has 5 years of IRS 990 filings on record. 4 red flags identified. 2 strengths noted. Financial health grade: B.
How does Lewiston High School Performing Arts Boosters Association spend its money?
Lewiston High School Performing Arts Boosters Association directs 80% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Lewiston High School Performing Arts Boosters Association tax-deductible?
Lewiston High School Performing Arts Boosters Association is registered as a tax-exempt nonprofit (EIN: 16024023). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Lewiston High School Performing Arts Boosters Association's spending goes to programs?
Lewiston High School Performing Arts Boosters Association directs 80% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
Where is Lewiston High School Performing Arts Boosters Association located?
Lewiston High School Performing Arts Boosters Association is headquartered in Lewiston, Maine and files with the IRS under EIN 16024023.
How many years of IRS 990 filings does Lewiston High School Performing Arts Boosters Association have?
Lewiston High School Performing Arts Boosters Association has 5 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends.
Is Lewiston High School Performing Arts Boosters Association a good charity?
The organization demonstrates strong volunteerism with 0% officer compensation, which is positive. However, its financial sustainability is questionable given the consistent operational deficits and declining revenue and assets observed in recent years, culminating in $0 revenue and assets in the latest filing.
What caused the significant drop in revenue from $50,527 in 2011 to $5,186 in 2015?
The filings do not provide specific details on the causes of revenue fluctuations, but such a sharp decline suggests potential issues with fundraising, donor engagement, or changes in the scope of activities.
How does the organization cover its expenses when revenue is consistently lower?
The organization appears to be drawing down its assets to cover operational deficits, as evidenced by the decrease in assets from $133,405 in 2011 to $109,071 in 2015, while liabilities remained at $0.
Filing History
IRS 990 filing history for Lewiston High School Performing Arts Boosters Association showing financial trends over 5 years of public records:
Over 5 years of IRS 990 filings (2011–2015), Lewiston High School Performing Arts Boosters Association's revenue has declined by 89.7%, moving from $51K to $5K. Total assets decreased by 18.2% over the same period, from $133K to $109K. Total functional expenses fell by 39.6%, from $25K to $15K. In its most recent filing year (2015), Lewiston High School Performing Arts Boosters Association reported a deficit of $10K, with expenses exceeding revenue.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2015 | $5K | $15K | $109K | $0 | — | View 990 |
| 2014 | $25K | $26K | $119K | $0 | — | View 990 |
| 2013 | $27K | $24K | $119K | $0 | — | View 990 |
| 2012 | $30K | $48K | $116K | $0 | — | View 990 |
| 2011 | $51K | $25K | $133K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2015: Revenue of $5K, expenses of $15K, and assets of $109K (revenue -79.6% year-over-year).
- 2014: Revenue of $25K, expenses of $26K, and assets of $119K (revenue -5.6% year-over-year).
- 2013: Revenue of $27K, expenses of $24K, and assets of $119K (revenue -9.6% year-over-year).
- 2012: Revenue of $30K, expenses of $48K, and assets of $116K (revenue -41.1% year-over-year).
- 2011: Revenue of $51K, expenses of $25K, and assets of $133K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Lewiston High School Performing Arts Boosters Association:
Data Sources and Methodology
This transparency report for Lewiston High School Performing Arts Boosters 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.