Liabilities / Assets
55th percentile
Tied with the lowest-debt nonprofits in its peer group.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
55th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
62nd percentile
Higher net margin than 62% of similar nonprofits.
Top Officer Pay
86th percentile
Higher top officer pay than 86% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
92nd percentile
Faster asset growth than 92% of similar nonprofits.
Revenue Growth
98th percentile
Faster revenue growth than 98% of similar nonprofits.
Balance Sheet
Assets
Up$16,230
Up $10,596 (+188%) from 2019
Net Assets
Up$16,230
Up $10,596 (+188%) from 2019
Liabilities
Flat$0
Flat from 2019
Revenue And Expenses
Revenue
Up$76,529
Up $75,674 (+8851%) from 2019
Expenses
Up$64,304
Up $63,091 (+5201%) from 2019
Net Income
Up$12,225
Up $12,583 (+3515%) from 2019
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2021 to Dec 31, 2021
- Signed
- Jun 27, 2022
- Return Version
- 2021v4.0
- Gross Receipts
- $76,529
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 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. Due to COVID, we did not send any players to hockey school in 2021. 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. The new scholarship will only have expenses or grants in 2022.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| During the 2021 fiscal year, we did not give out a scholarship because we normally grant this in the February timeframe and due to COVID, the tournament that we normally distribute the scholarships was not held. We did grant scholarships in February of 2022 and also gave out scholarships from the new fund, but that was in April of 2022. | $0 | $0 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Reece Rodrigue | President | - | $0 | - | - |
| James Langelier | Vice President | - | $0 | - | - |
| Daniel Lebrun | Secretary / Treasurer | - | $0 | - | - |
| James Riley | Scheduler | - | $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
- 2022-06-27
Supplemental Narrative
Additional Explanations
Form 990-EZ, Part I, Line 1
“We received $3,490 in donations for a new scholarship that was start in the name of a deceased member. We received $1,645 in donations from referees donating their game fees during a tournament to this same scholarship fund. The Scholarship fund is know as the Scott Anctil Memorial Scholarship Fund.”
Form 990-EZ, Part I, Line 2
“We are a Ice hockey officials organization. We collect fees from the youth hockey associations that we work games for and distribute the funds based on the fees associated with each level of play. We collected $49,140 from the Maine Gladiators and $22,039 from the Maine Nordiques youth hockey programs.”
Form 990-EZ, Part I, Line 3
“We collect a $10 membership fee from all ice hockey officials who are not level 1 (Beginner level). There were 21 members that we collected this from.”
Form 990-EZ, Part I, Line 4
“Interest from our savings account.”
Form 990-EZ, Part I, Line 10
“$50.00 Donation to the Franco American Gealogical Society in the name of a long standing member's father who passed. $1060 Donation to the family of a long time member who passed away.”
Form 990-EZ, Part I, Line 12
“We paid out a total of $62,432 in game fees for 2021.”
Form 990-EZ, Part I, Line 13
“We use Arbiter Sports to schedule and pay our officials. We have to pay a fee to process these payment and generate a 1099 at the end of the year to all of our officials. The fees for 2021 were $490. We also paid a subscription to Live Barn which records video at hockey rinks. We use this to review games and incidents should they occur. We paid a total of $36 to this subscription.”
Form 990-EZ, Part I, Line 15
“This was my first year as the association treasurer. I spent $11 on postage stamps and $5 on Thank you cards that we sent out thanking for donations.”
Form 990-EZ, Part I, Line 16
“Description;Amount^Flowers for a deceased member;50|Pizza and drinks for our general meetings;170^Total;220^”
Raw XML Appendix144 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.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BenefitsPaidToOrForMembersAmt | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Daniel Lebrun |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2073188278 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 185 Seventh Street |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Auburn |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | ME |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 04210 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 4005 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 16230 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 5135 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 12225 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 526 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form1120PolFiledInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 4005 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 16230 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 0 |
| IRS990EZ/GamingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 1110 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 76529 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 0 |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InitialReturnInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 4 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MembershipDuesAmt | 0 | 210 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 4005 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 16230 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 4005 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 16230 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 2.5 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 0.5 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 4 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 3 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Reece Rodrigue |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | James Langelier |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Daniel Lebrun |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | James Riley |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Vice President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Secretary / Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Scheduler |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 0 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 220 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 0 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | 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. Due to COVID, we did not send any players to hockey school in 2021. 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. The new scholarship will only have expenses or grants in 2022. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 16 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 71180 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | During the 2021 fiscal year, we did not give out a scholarship because we normally grant this in the February timeframe and due to COVID, the tournament that we normally distribute the scholarships was not held. We did grant scholarships in February of 2022 and also gave out scholarships from the new fund, but that was in April of 2022. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 62432 |
| IRS990EZ/SaleOfAssetsGrossAmt | 0 | 0 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | ME |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 64304 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/TotalRevenueAmt | 0 | 76529 |
| IRS990EZ/TransactionWithControlEntInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationAssocInd | 0 | X |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | We received $3,490 in donations for a new scholarship that was start in the name of a deceased member. We received $1,645 in donations from referees donating their game fees during a tournament to this same scholarship fund. The Scholarship fund is know as the Scott Anctil Memorial Scholarship Fund. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | We are a Ice hockey officials organization. We collect fees from the youth hockey associations that we work games for and distribute the funds based on the fees associated with each level of play. We collected $49,140 from the Maine Gladiators and $22,039 from the Maine Nordiques youth hockey programs. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | We collect a $10 membership fee from all ice hockey officials who are not level 1 (Beginner level). There were 21 members that we collected this from. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Interest from our savings account. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | $50.00 Donation to the Franco American Gealogical Society in the name of a long standing member's father who passed. $1060 Donation to the family of a long time member who passed away. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | We paid out a total of $62,432 in game fees for 2021. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | We use Arbiter Sports to schedule and pay our officials. We have to pay a fee to process these payment and generate a 1099 at the end of the year to all of our officials. The fees for 2021 were $490. We also paid a subscription to Live Barn which records video at hockey rinks. We use this to review games and incidents should they occur. We paid a total of $36 to this subscription. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | This was my first year as the association treasurer. I spent $11 on postage stamps and $5 on Thank you cards that we sent out thanking for donations. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Description;Amount^Flowers for a deceased member;50|Pizza and drinks for our general meetings;170^Total;220^ |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990-EZ, Part I, Line 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990-EZ, Part I, Line 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990-EZ, Part I, Line 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990-EZ, Part I, Line 4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990-EZ, Part I, Line 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990-EZ, Part I, Line 12 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990-EZ, Part I, Line 13 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990-EZ, Part I, Line 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990-EZ, Part I, Line 16 |
| ReasonableCauseExplanation/ExplanationTxt | 0 | As a new treasurer, I totally forgot that this had to be completed. |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL2 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/LastSubmissionRqrOOBCd | 0 | 0 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd | 0 | 11 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Daniel Lebrun |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Secretary/Treasurer |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2073188278 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2022-06-27 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Lewiston Auburn Referee Association |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LEWI |
| ReturnHeader/Filer/EIN | 0 | 473271609 |
| ReturnHeader/Filer/PhoneNum | 0 | 2073188278 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 185 Seventh Street |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Auburn |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | ME |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 04210 |
| ReturnHeader/ReturnTs | 0 | 2022-06-28T09:48:35-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2021-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2021-12-31 |
| ReturnHeader/TaxYr | 0 | 2021 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2021 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $16,230
- Liabilities
- $0
- Net assets
- $16,230
- Revenue
- $76,529
- Expenses
- $64,304
- Net income
- $12,225