Lewiston Little League Playground
Lewiston Little League Playground shows strong asset growth and no debt, but experienced a recent operating deficit.
EIN: 10286479 · Lewiston, ME · NTEE: N63 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $82K |
| Total Expenses | $66K |
| Program Spending | 100% |
| Net Assets | $248K |
| Transparency Score | 90/100 |
Is Lewiston Little League Playground Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Lewiston Little League Playground directs 100% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Lewiston Little League Playground
Lewiston Little League Playground (EIN: 10286479) is a nonprofit organization based in Lewiston, ME, classified under NTEE code N63. The organization reported total revenue of $82K and total assets of $274K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Lewiston Little League Playground's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Lewiston Little League Playground is a micro nonprofit that has been operating for 4 years, with 9 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 0.4%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $40K |
| Total Expenses | $66K |
| Surplus / Deficit | $-26,775 |
| Total Assets | $248K |
| Net Assets | $248K |
| Operating Margin | -67.7% |
| Months of Reserves | 44.8 months |
Financial Health Grade: B
In 2023, Lewiston Little League Playground reported a deficit of $27K with expenses exceeding revenue, holds 44.8 months of operating reserves (strong position).
Financial Trends
Over 9 years of filings (2011–2023), Lewiston Little League Playground's revenue has grown at a compound annual growth rate (CAGR) of 0.4%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -31.9% | +37.2% | -20.7% |
| 2022 | -40.0% | -2.2% | +159.2% |
| 2017 | +64.3% | +11.3% | +64.8% |
| 2016 | +7.0% | +9.6% | +24.8% |
| 2015 | +9.3% | +14.0% | +33.0% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2022 |
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 Little League Playground with a Mission Score of 90 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: 0%
- programs: 100%
- fundraising: 0%
According to IRS 990 filings, Lewiston Little League Playground allocates its expenses as follows: admin: 0%, programs: 100%, fundraising: 0%. With 100% 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 $27K, with expenses exceeding revenue.
Executive Compensation Analysis
Executive compensation is consistently reported at 0% across all available filings, indicating that no funds are allocated to officer salaries, which is highly commendable 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 Little League Playground's IRS 990 filings:
- Expenses exceeded revenue in the most recent filing period (202309), indicating a temporary operating deficit.
Strengths
The following positive indicators were identified for Lewiston Little League Playground:
- Consistently reports 0% officer compensation, directing all funds to programs.
- Zero reported liabilities across all filings, indicating strong financial health and no debt.
- Significant asset growth over the past decade, from $16,864 in 2011 to $247,544 in 2023.
- Clear alignment between NTEE code (Youth Sports) and organizational name/mission.
Frequently Asked Questions about Lewiston Little League Playground
Is Lewiston Little League Playground a legitimate charity?
Based on AI analysis of IRS 990 filings, Lewiston Little League Playground (EIN: 10286479) some concerns. Mission Score: 90/100. 1 red flag identified, 4 strengths noted.
How does Lewiston Little League Playground spend its money?
Lewiston Little League Playground directs 100% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Lewiston Little League Playground tax-deductible?
Lewiston Little League Playground is registered as a tax-exempt nonprofit (EIN: 10286479). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How does Lewiston Little League Playground compare to similar nonprofits?
With a transparency score of 90/100 (Excellent), Lewiston Little League Playground is above average for NTEE category N63 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Lewiston Little League Playground located?
Lewiston Little League Playground is headquartered in Lewiston, Maine and files with the IRS under EIN 10286479. It is classified under NTEE code N63.
How many years of IRS 990 filings does Lewiston Little League Playground have?
Lewiston Little League Playground has 9 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 $82K in total revenue.
Is Lewiston Little League Playground a good charity?
Based on the available IRS 990 data, Lewiston Little League Playground appears to be a good charity. It has no reported liabilities, a strong history of asset growth, and consistently reports 0% officer compensation, meaning all funds are directed to its mission.
What caused the significant increase in assets from $16,864 in 2011 to $247,544 in 2023?
The filings indicate consistent revenue generation exceeding expenses in most years, allowing for accumulation of assets. For example, in 2017, revenue was $96,844 against expenses of $49,452, contributing significantly to asset growth.
Why did expenses exceed revenue in the 202309 period?
In the 202309 period, the organization reported $66,348 in expenses against $39,573 in revenue. This could be due to a specific project, capital improvement, or a temporary dip in fundraising, but the 990 data alone does not provide the specific reason.
Filing History
IRS 990 filing history for Lewiston Little League Playground showing financial trends over 9 years of public records:
Over 9 years of IRS 990 filings (2011–2023), Lewiston Little League Playground's revenue has grown by 5%, moving from $38K to $40K. Total assets increased by 1367.9% over the same period, from $17K to $248K. Total functional expenses rose by 145.6%, from $27K to $66K. In its most recent filing year (2023), Lewiston Little League Playground reported a deficit of $27K, with expenses exceeding revenue.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $40K | $66K | $248K | $0 | — | — |
| 2022 | $58K | $48K | $312K | $0 | — | View 990 |
| 2017 | $97K | $49K | $120K | $0 | — | View 990 |
| 2016 | $59K | $44K | $73K | $0 | — | View 990 |
| 2015 | $55K | $41K | $59K | $0 | — | View 990 |
| 2014 | $50K | $36K | $44K | $0 | — | View 990 |
| 2013 | $30K | $30K | $29K | $0 | — | View 990 |
| 2012 | $41K | $29K | $29K | $0 | — | View 990 |
| 2011 | $38K | $27K | $17K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $40K, expenses of $66K, and assets of $248K (revenue -31.9% year-over-year).
- 2022: Revenue of $58K, expenses of $48K, and assets of $312K (revenue -40.0% year-over-year).
- 2017: Revenue of $97K, expenses of $49K, and assets of $120K (revenue +64.3% year-over-year).
- 2016: Revenue of $59K, expenses of $44K, and assets of $73K (revenue +7.0% year-over-year).
- 2015: Revenue of $55K, expenses of $41K, and assets of $59K (revenue +9.3% year-over-year).
- 2014: Revenue of $50K, expenses of $36K, and assets of $44K (revenue +65.4% year-over-year).
- 2013: Revenue of $30K, expenses of $30K, and assets of $29K (revenue -25.5% year-over-year).
- 2012: Revenue of $41K, expenses of $29K, and assets of $29K (revenue +8.4% year-over-year).
- 2011: Revenue of $38K, expenses of $27K, and assets of $17K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Lewiston Little League Playground:
Data Sources and Methodology
This transparency report for Lewiston Little League Playground 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.