Civic Intelligence

Lewiston-Auburn Referees Association

990EZ • Fiscal year 2019 • EIN 47-3271609

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 27, 2020

185 Seventh streetAuburn, ME 04210

(207) 318-8278

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)4 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)4 • <$500k nonprofits • Source year 2019

Net Margin

9th percentile

-42%

Higher net margin than 9% of similar nonprofits.

2019 filings • 501(c)4 • <$500k nonprofits • Source year 2019

Top Officer Pay

86th percentile

$0

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)4 • <$500k nonprofits • Source year 2019

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2019

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2019

Assets

$5,634

No earlier filing loaded for comparison.

Net Assets

$5,634

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Revenue

$855

No earlier filing loaded for comparison.

Expenses

$1,213

No earlier filing loaded for comparison.

Net Income

-$358

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$40K$30K$20K$10K$0Assets 2019: $5,634Liabilities 2019: $0Net Assets 2019: $5,6342019Assets 2021: $16,230Liabilities 2021: $0Net Assets 2021: $16,2302021Assets 2022: $26,948Liabilities 2022: $0Net Assets 2022: $26,9482022Assets 2023: $30,471Liabilities 2023: $0Net Assets 2023: $30,4712023Assets 2024: $15,111Liabilities 2024: $0Net Assets 2024: $15,1112024

Highlighted filing

2019

Assets$5,634
Liabilities$0
Net Assets$5,634

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$150K$100K$50K$0-$50KRevenue 2019: $855Expenses 2019: $1,213Net Income 2019: -$3582019Revenue 2021: $76,529Expenses 2021: $64,304Net Income 2021: $12,2252021Revenue 2022: $97,820Expenses 2022: $87,102Net Income 2022: $10,7182022Revenue 2023: $100,550Expenses 2023: $97,027Net Income 2023: $3,5232023Revenue 2024: $98,371Expenses 2024: $113,730Net Income 2024: -$15,3592024

Highlighted filing

2019

Revenue$855
Expenses$1,213
Net Income-$358
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 27, 2020
Return Version
2019v5.0
Gross Receipts
$855
Mission and Program Overview

Mission

We are an association of Ice hockey officials that help supply officials to all youth hockey games in the Lewiston/Auburn area. We collect fees from youth hockey organizations and distribute these same funds to the officials that work games. We also have funds from prior years that are used as a scholarship to send players to hockey camps. We also started a new scholarship fund in the name of one of our deceased members. This new scholarship will be used to offset expenses for new first time officials and may also be used to send a senior official to a more advanced camp in USA Hockey.

We are a local association that recruits, trains and mentors youth and adult ice hockey officials for USA Hockey. We typically deal with anywhere from 2-4 leagues or organizations that run tournaments in the local area ice rinks. We collect game fees from the leagues and pay our members based on the games that they are assigned. We use Arbiter Sports to assign and distribute funds. 1099's are distributed from this system to all officials earning more than $600 for the calendar year. The company name is ArbiterPay and their TIN is XXX-XX-XXXX. In the past, we ran a charity golf tournament that generate $ which we use to hand out scholarships to several players in the local youth leagues so they can attend hockey schools / clinics during the off season.

Program Services

DescriptionGrantsExpenses
Each year we give out scholarships to a hockey clinic for several players in the local community. We donate the money to the local youth hockey leagues and let them chose who wins the scholarship.$630$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jason RouleauPresident-$0--
James LangelierVice President-$0--
Dan LebrunSecretary / Treasurer-$0--
James RileyScheduler-$0--
Filing and Contact Details

Filer

Filer Name
Lewiston Auburn Referee Association
EIN
47-3271609
Phone
2073188278
Address
185 Seventh street, Auburn, ME 04210

Signing Officer

Name
Daniel Lebrun
Title
Secretary/Treasurer
Phone
2073188278
Signed
2020-11-27
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 10

Each year we give out scholarships to a hockey clinic for several players in the local community. We donate the money to the local youth hockey leagues and let them chose who wins the scholarship.

Form 990-EZ, Part I, Line 16

This amount is the sum of the fees we pay in ArbiterPay and expenses like an annual pizza party or flowers for special occasions (Death, Retirement, Ect.).

Raw XML Appendix126 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Auburn
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary / Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Scheduler
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IRS990EZ/PrimaryExemptPurposeTxt0We are a local association that recruits, trains and mentors youth and adult ice hockey officials for USA Hockey. We typically deal with anywhere from 2-4 leagues or organizations that run tournaments in the local area ice rinks. We collect game fees from the leagues and pay our members based on the games that they are assigned. We use Arbiter Sports to assign and distribute funds. 1099's are distributed from this system to all officials earning more than $600 for the calendar year. The company name is ArbiterPay and their TIN is XXX-XX-XXXX. In the past, we ran a charity golf tournament that generate $ which we use to hand out scholarships to several players in the local youth leagues so they can attend hockey schools / clinics during the off season.
IRS990EZ/PrintingPublicationsPostageAmt00
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IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Each year we give out scholarships to a hockey clinic for several players in the local community. We donate the money to the local youth hockey leagues and let them chose who wins the scholarship.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Each year we give out scholarships to a hockey clinic for several players in the local community. We donate the money to the local youth hockey leagues and let them chose who wins the scholarship.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1This amount is the sum of the fees we pay in ArbiterPay and expenses like an annual pizza party or flowers for special occasions (Death, Retirement, Ect.).
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 16
ReasonableCauseExplanation/ExplanationTxt0I was elected to the Secretary / Treasurer position in July of 2020. The prior treasurer was out of town and we did not connect to transfer accounts and spreadsheets until Late August. I filed for an extension using a paper form as well as a change of address using a paper form. Today, 11/27/2020, I received a letter from the IRS stating that they no longer accepted paper forms so I am filing electronically for 2019 and will immediately follow with a 6 month return for 2020. I was also recently notified that the e-Filing that I tried never was processed because I filed a 2020 signature form. This has now been corrected.
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Daniel Lebrun
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary/Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum02073188278
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Lewiston Auburn Referee Association
ReturnHeader/Filer/BusinessNameControlTxt0LEWI
ReturnHeader/Filer/EIN0473271609
ReturnHeader/Filer/PhoneNum02073188278
ReturnHeader/Filer/USAddress/AddressLine1Txt0185 Seventh street
ReturnHeader/Filer/USAddress/CityNm0Auburn
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ME
ReturnHeader/Filer/USAddress/ZIPCd004210
ReturnHeader/ReturnTs02021-02-08T16:22:21-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

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