Martha J Stevens Tr Fbo Lakewood Theatre
Martha J Stevens Tr Fbo Lakewood Theatre maintains stable assets with fluctuating revenues and expenses, consistently reporting zero officer compensation.
EIN: 16127305 · Athens, ME · NTEE: A65Z · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $105K |
| Total Expenses | $67K |
| Program Spending | 80% |
| CEO/Top Officer Pay | $270,000. |
| Net Assets | $272K |
| Transparency Score | 75/100 |
Is Martha J Stevens Tr Fbo Lakewood Theatre Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Martha J Stevens Tr Fbo Lakewood Theatre directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Martha J Stevens Tr Fbo Lakewood Theatre
Martha J Stevens Tr Fbo Lakewood Theatre (EIN: 16127305) is a nonprofit organization based in Athens, ME, classified under NTEE code A65Z. The organization reported total revenue of $105K and total assets of $279K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Martha J Stevens Tr Fbo Lakewood Theatre's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Martha J Stevens Tr Fbo Lakewood Theatre is a small nonprofit that has been operating for 31 years, with 10 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 6.0%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $42K |
| Total Expenses | $67K |
| Surplus / Deficit | $-25,155 |
| Total Assets | $272K |
| Total Liabilities | $1 |
| Net Assets | $272K |
| Operating Margin | -60.2% |
| Debt-to-Asset Ratio | 0.0% |
| Months of Reserves | 48.8 months |
Financial Health Grade: B
In 2023, Martha J Stevens Tr Fbo Lakewood Theatre reported a deficit of $25K with expenses exceeding revenue, holds 48.8 months of operating reserves (strong position), has a debt-to-asset ratio of 0.0% (very low leverage).
Financial Trends
Over 10 years of filings (2011–2023), Martha J Stevens Tr Fbo Lakewood Theatre's revenue has grown at a compound annual growth rate (CAGR) of 6.0%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -7.1% | +100.7% | -10.2% |
| 2022 | +72.5% | -17.8% | +10.8% |
| 2021 | +48.7% | +541.5% | -5.0% |
| 2020 | -47.3% | -59.2% | +4.1% |
| 2019 | +4.7% | -57.2% | +1.7% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1995 |
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 Martha J Stevens Tr Fbo Lakewood Theatre with a Mission Score of 75 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, Martha J Stevens Tr Fbo Lakewood Theatre 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 (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $25K, with expenses exceeding revenue.
- Debt-to-asset ratio: 0.0%.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all filings, indicating that the organization is likely run by volunteers or has no paid officers, which is highly efficient for an organization of its size with assets around $270,000.
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 Martha J Stevens Tr Fbo Lakewood Theatre's IRS 990 filings:
- Inconsistent revenue generation leading to deficits in multiple years (e.g., 2023, 2021, 2015, 2012)
- Lack of detailed expense breakdown in provided data prevents precise program efficiency assessment
Strengths
The following positive indicators were identified for Martha J Stevens Tr Fbo Lakewood Theatre:
- Consistent reporting of 0% officer compensation, indicating volunteer leadership and efficient use of funds
- Extremely low liabilities ($0 or $1) across all filings, demonstrating strong financial solvency
- Stable asset base over a decade, suggesting good long-term financial management of its endowment/investments
- Consistent IRS 990 filing history, indicating good transparency practices
Frequently Asked Questions about Martha J Stevens Tr Fbo Lakewood Theatre
Is Martha J Stevens Tr Fbo Lakewood Theatre a legitimate charity?
Based on AI analysis of IRS 990 filings, Martha J Stevens Tr Fbo Lakewood Theatre (EIN: 16127305) some concerns. Mission Score: 75/100. 2 red flags identified, 4 strengths noted.
How does Martha J Stevens Tr Fbo Lakewood Theatre spend its money?
Martha J Stevens Tr Fbo Lakewood Theatre directs 80% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Martha J Stevens Tr Fbo Lakewood Theatre tax-deductible?
Martha J Stevens Tr Fbo Lakewood Theatre is registered as a tax-exempt nonprofit (EIN: 16127305). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the Martha J Stevens Tr Fbo Lakewood Theatre CEO make?
Martha J Stevens Tr Fbo Lakewood Theatre's highest-compensated officer earns $270,000. annually. The organization reported $105K in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of Martha J Stevens Tr Fbo Lakewood Theatre's spending goes to programs?
Martha J Stevens Tr Fbo Lakewood Theatre directs 80% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Martha J Stevens Tr Fbo Lakewood Theatre compare to similar nonprofits?
With a transparency score of 75/100 (Good), Martha J Stevens Tr Fbo Lakewood Theatre is above average for NTEE category A65Z nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Martha J Stevens Tr Fbo Lakewood Theatre located?
Martha J Stevens Tr Fbo Lakewood Theatre is headquartered in Athens, Maine and files with the IRS under EIN 16127305. It is classified under NTEE code A65Z.
How many years of IRS 990 filings does Martha J Stevens Tr Fbo Lakewood Theatre have?
Martha J Stevens Tr Fbo Lakewood Theatre has 10 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 $105K in total revenue.
Is Martha J Stevens Tr Fbo Lakewood Theatre financially stable?
While the organization maintains a stable asset base (e.g., $271,996 in 2023), its annual revenues and expenses fluctuate significantly, with expenses exceeding revenue in several recent years (2023, 2021). This suggests potential operational deficits in some periods, though its minimal liabilities ($1 in 2023) indicate overall solvency.
How does the organization manage its leadership costs?
The organization consistently reports 0% officer compensation in all available filings, indicating that its leadership is likely volunteer-based, which is a highly efficient use of funds.
What is the trend in the organization's financial health?
Over the past decade, assets have remained relatively stable. However, recent years show a trend where expenses have frequently exceeded revenue (e.g., 2023 expenses $66,945 vs. revenue $41,790), which could be a concern if not balanced by prior surpluses or endowment draws.
Does the organization carry significant debt?
No, the organization consistently reports extremely low liabilities, typically $1 or $0, across all available filings, indicating a very strong debt-free financial position.
Filing History
IRS 990 filing history for Martha J Stevens Tr Fbo Lakewood Theatre showing financial trends over 10 years of public records:
Over 10 years of IRS 990 filings (2011–2023), Martha J Stevens Tr Fbo Lakewood Theatre's revenue has grown by 102%, moving from $21K to $42K. Total assets increased by 2% over the same period, from $267K to $272K. Total functional expenses rose by 1020.2%, from $6K to $67K. In its most recent filing year (2023), Martha J Stevens Tr Fbo Lakewood Theatre reported a deficit of $25K, with expenses exceeding revenue. The organization holds $1 in liabilities against $272K in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $272K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $42K | $67K | $272K | $1 | — | View 990 |
| 2022 | $45K | $33K | $303K | $1 | — | View 990 |
| 2021 | $26K | $41K | $273K | $1 | — | View 990 |
| 2020 | $18K | $6K | $288K | $1 | — | — |
| 2019 | $33K | $16K | $276K | $1 | — | — |
| 2015 | $32K | $36K | $272K | $1 | — | View 990 |
| 2014 | $43K | $19K | $276K | $1 | — | View 990 |
| 2013 | $33K | $26K | $252K | $0 | — | View 990 |
| 2012 | $47K | $68K | $245K | $0 | — | View 990 |
| 2011 | $21K | $6K | $267K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $42K, expenses of $67K, and assets of $272K (revenue -7.1% year-over-year).
- 2022: Revenue of $45K, expenses of $33K, and assets of $303K (revenue +72.5% year-over-year).
- 2021: Revenue of $26K, expenses of $41K, and assets of $273K (revenue +48.7% year-over-year).
- 2020: Revenue of $18K, expenses of $6K, and assets of $288K (revenue -47.3% year-over-year).
- 2019: Revenue of $33K, expenses of $16K, and assets of $276K (revenue +4.7% year-over-year).
- 2015: Revenue of $32K, expenses of $36K, and assets of $272K (revenue -26.6% year-over-year).
- 2014: Revenue of $43K, expenses of $19K, and assets of $276K (revenue +32.1% year-over-year).
- 2013: Revenue of $33K, expenses of $26K, and assets of $252K (revenue -30.1% year-over-year).
- 2012: Revenue of $47K, expenses of $68K, and assets of $245K (revenue +126.3% year-over-year).
- 2011: Revenue of $21K, expenses of $6K, and assets of $267K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Martha J Stevens Tr Fbo Lakewood Theatre:
Data Sources and Methodology
This transparency report for Martha J Stevens Tr Fbo Lakewood Theatre 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.