Lewiston Police Athletic League
Lewiston Police Athletic League consistently operates with volunteer leadership and maintains a healthy financial surplus.
EIN: 10519382 · Lewiston, ME · NTEE: O20Z · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Expenses | $20K |
| Program Spending | 90% |
| Net Assets | $74K |
| Transparency Score | 85/100 |
Is Lewiston Police Athletic League Legit?
Appears Legitimate
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Lewiston Police Athletic League directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Lewiston Police Athletic League
Lewiston Police Athletic League (EIN: 10519382) is a nonprofit organization based in Lewiston, ME, classified under NTEE code O20Z. 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 Police Athletic League's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Lewiston Police Athletic League is a micro nonprofit that has been operating for 28 years, with 9 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 3.5%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $26K |
| Total Expenses | $20K |
| Surplus / Deficit | +$7K |
| Total Assets | $74K |
| Net Assets | $74K |
| Operating Margin | 25.0% |
| Months of Reserves | 44.9 months |
Financial Health Grade: A
In 2023, Lewiston Police Athletic League reported a surplus of $7K with revenue exceeding expenses, holds 44.9 months of operating reserves (strong position).
Financial Trends
Over 9 years of filings (2011–2023), Lewiston Police Athletic League's revenue has grown at a compound annual growth rate (CAGR) of 3.5%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +46.3% | +167.0% | +2.3% |
| 2018 | +9.4% | -36.8% | +17.2% |
| 2017 | -13.5% | +23.0% | +8.3% |
| 2016 | +134.0% | -34.9% | +20.1% |
| 2015 | -59.9% | +22.8% | -12.0% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1998 |
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 Police Athletic League 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: 10%
- programs: 90%
- fundraising: 0%
According to IRS 990 filings, Lewiston Police Athletic League allocates its expenses as follows: admin: 10%, programs: 90%, fundraising: 0%. With 90% 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 surplus of $7K, with revenue exceeding expenses.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all filings, indicating that the organization is run by volunteers. This significantly reduces administrative costs and allows a greater proportion of funds to be directed towards its mission.
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.
Strengths
The following positive indicators were identified for Lewiston Police Athletic League:
- Consistent financial surplus, with revenue exceeding expenses in most years (e.g., $26,373 revenue vs. $19,774 expenses in 2023).
- Zero liabilities reported across all filings, indicating strong financial stability.
- 0% officer compensation reported consistently, demonstrating a volunteer-driven model and high efficiency.
- Steady growth in assets over the past decade, from $32,222 in 2011 to $74,031 in 2023.
- Consistent IRS 990 filing history, indicating good transparency and compliance.
Frequently Asked Questions about Lewiston Police Athletic League
Is Lewiston Police Athletic League a legitimate charity?
Lewiston Police Athletic League (EIN: 10519382) is a registered tax-exempt nonprofit based in Maine. Our AI analysis gives it a Mission Score of 85/100. It has 9 years of IRS 990 filings on record. No red flags identified. 5 strengths noted. Financial health grade: A.
How does Lewiston Police Athletic League spend its money?
Lewiston Police Athletic League directs 90% of its spending to programs and services. This exceeds the 65% industry benchmark.
Are donations to Lewiston Police Athletic League tax-deductible?
Lewiston Police Athletic League is registered as a tax-exempt nonprofit (EIN: 10519382). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How does Lewiston Police Athletic League compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), Lewiston Police Athletic League is above average for NTEE category O20Z nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Lewiston Police Athletic League located?
Lewiston Police Athletic League is headquartered in Lewiston, Maine and files with the IRS under EIN 10519382. It is classified under NTEE code O20Z.
How many years of IRS 990 filings does Lewiston Police Athletic League have?
Lewiston Police Athletic League 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.
Is Lewiston Police Athletic League a good charity?
Based on the available financial data, the Lewiston Police Athletic League appears to be a well-managed and efficient charity. It consistently operates with a financial surplus, has zero liabilities, and is run entirely by volunteers, ensuring that donations are maximized for program delivery.
How does the organization fund its operations?
The organization's revenue has fluctuated between $8,141 and $26,373 over the past decade, suggesting a reliance on consistent, smaller-scale donations, community support, or minor fundraising activities, rather than large grants.
What is the trend in the organization's assets?
The organization's assets have shown a consistent upward trend, growing from $32,222 in 2011 to $74,031 in 2023, indicating sound financial management and accumulation of reserves.
Filing History
IRS 990 filing history for Lewiston Police Athletic League showing financial trends over 9 years of public records:
Over 9 years of IRS 990 filings (2011–2023), Lewiston Police Athletic League's revenue has grown by 50.9%, moving from $17K to $26K. Total assets increased by 129.8% over the same period, from $32K to $74K. Total functional expenses rose by 1.1%, from $20K to $20K. In its most recent filing year (2023), Lewiston Police Athletic League reported a surplus of $7K, with revenue exceeding expenses.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $26K | $20K | $74K | $0 | — | — |
| 2018 | $18K | $7K | $72K | $0 | — | View 990 |
| 2017 | $16K | $12K | $62K | $0 | — | View 990 |
| 2016 | $19K | $10K | $57K | $0 | — | View 990 |
| 2015 | $8K | $15K | $47K | $0 | — | View 990 |
| 2014 | $20K | $12K | $54K | $0 | — | View 990 |
| 2013 | $22K | $11K | $46K | $0 | — | View 990 |
| 2012 | $17K | $14K | $35K | $0 | — | View 990 |
| 2011 | $17K | $20K | $32K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $26K, expenses of $20K, and assets of $74K (revenue +46.3% year-over-year).
- 2018: Revenue of $18K, expenses of $7K, and assets of $72K (revenue +9.4% year-over-year).
- 2017: Revenue of $16K, expenses of $12K, and assets of $62K (revenue -13.5% year-over-year).
- 2016: Revenue of $19K, expenses of $10K, and assets of $57K (revenue +134.0% year-over-year).
- 2015: Revenue of $8K, expenses of $15K, and assets of $47K (revenue -59.9% year-over-year).
- 2014: Revenue of $20K, expenses of $12K, and assets of $54K (revenue -7.8% year-over-year).
- 2013: Revenue of $22K, expenses of $11K, and assets of $46K (revenue +31.0% year-over-year).
- 2012: Revenue of $17K, expenses of $14K, and assets of $35K (revenue -3.7% year-over-year).
- 2011: Revenue of $17K, expenses of $20K, and assets of $32K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Lewiston Police Athletic League:
Data Sources and Methodology
This transparency report for Lewiston Police Athletic League 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.