Civic Intelligence

Lewiston-Auburn Referees Association

990EZ • Fiscal year 2025 • EIN 47-3271609

Jan 01, 2025 to Dec 31, 2025 • Filed on Apr 06, 2026

Organization Profile
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

58th percentile

0.00x

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

2025 filings • 501(c)4 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

58th percentile

0.00x

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

2025 filings • 501(c)4 • <$500k nonprofits • Source year 2025

Net Margin

76th percentile

18%

Higher net margin than 76% of similar nonprofits.

2025 filings • 501(c)4 • <$500k nonprofits • Source year 2025

Top Officer Pay

90th percentile

$0

Higher top officer pay than 90% of similar nonprofits.

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

2025 filings • 501(c)4 • <$500k nonprofits • Source year 2025

Asset Growth

99th percentile

195%

Faster asset growth than 99% of similar nonprofits.

2025 filings • 501(c)4 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

93rd percentile

70%

Faster revenue growth than 93% of similar nonprofits.

2025 filings • 501(c)4 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets58th percentile

Assets

Up

$44,538

Up $29,427 (+195%) from 2024

Net Assets

Up

$44,538

Up $29,427 (+195%) from 2024

Liabilities

Flat

$0

Flat from 2024

Revenue And Expenses
Liabilities / Revenue58th percentileNet Margin76th percentile

Revenue

Up

$167,153

Up $68,782 (+70%) from 2024

Expenses

Up

$137,726

Up $23,996 (+21%) from 2024

Net Income

Up

$29,427

Up $44,786 (+292%) from 2024

Historical Trend

Balance Sheet Trend

Asset Growth99th percentile

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

$60K$40K$20K$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: $15,1112024Assets 2025: $44,538Liabilities 2025: $0Net Assets 2025: $44,5382025

Highlighted filing

2025

Assets$44,538
Liabilities$0
Net Assets$44,538
Open 2025 Filing

Operations Trend

Revenue Growth93rd percentile

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

$200K$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: -$15,3592024Revenue 2025: $167,153Expenses 2025: $137,726Net Income 2025: $29,4272025

Highlighted filing

2025

Revenue$167,153
Expenses$137,726
Net Income$29,427
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Apr 6, 2026
Return Version
2025v4.0
Gross Receipts
$170,480
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.

Program Services

DescriptionGrantsExpenses
Scott Anctil Memorial Scholarship: We handed out 16 $100 gifts to first year officials to offset startup costs. Total number of players/officials benefiting for 2024 was 16. Half the proceeds from a charity golf tournament are used to help pay for this.$1,600$1,637
LARA Scholarship: We partner with a local hockey clinic and purchase 4 clinics for the price of 2 that we give out to 4 local hockey players. The cost of these clinics was $750. Half the proceeds from a charity golf tournament are used to help pay for this.$750$750
Compensation and Service Providers
Top Officer Pay90th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jacob LapierrePresident-$0--
James LangelierVice President-$0--
Daniel LebrunSecretary / Treasurer-$0--
James RileyScheduler-$0--
Ben GosselinDirector Of Recruitment And Retention-$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
2026-04-06
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 10

“LARA Scholarship: We partner with a local hockey clinic and purchase 4 clinics for the price of 2 that we give out to 4 local hockey players. The cost of these clinics was $750. Half the proceeds from a charity golf tournament are used to help pay for this. Scott Anctil Memorial Scholarship: We handed out 16 $100 gifts to first year officials to offset startup costs. Total number of players/officials benefiting for 2025 was 16. Half the proceeds from a charity golf tournament are used to help pay for this.”

Raw XML Appendix131 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/OperateHospitalInd00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LARA Scholarship: We partner with a local hockey clinic and purchase 4 clinics for the price of 2 that we give out to 4 local hockey players. The cost of these clinics was $750. Half the proceeds from a charity golf tournament are used to help pay for this. Scott Anctil Memorial Scholarship: We handed out 16 $100 gifts to first year officials to offset startup costs. Total number of players/officials benefiting for 2025 was 16. Half the proceeds from a charity golf tournament are used to help pay for this.
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Daniel Lebrun
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary/Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum02073188278
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ReturnHeader/Filer/EIN0473271609
ReturnHeader/Filer/PhoneNum02073188278
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ReturnHeader/Filer/USAddress/StateAbbreviationCd0ME
ReturnHeader/Filer/USAddress/ZIPCd004210
ReturnHeader/ReturnTs02026-04-08T09:19:50-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$44,538
Liabilities
$0
Net assets
$44,538
Revenue
$167,153
Expenses
$137,726
Net income
$29,427
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.45$0.00$0.45$1.67$1.38$0.29
2024Detailed filing. Detailed filing data is available for this year.$0.15$0.00$0.15$0.98$1.14$0.15
2023Detailed filing. Detailed filing data is available for this year.$0.30$0.00$0.30$1.01$0.97$0.04
2022Detailed filing. Detailed filing data is available for this year.$0.27$0.00$0.27$0.98$0.87$0.11
2021Detailed filing. Detailed filing data is available for this year.$0.16$0.00$0.16$0.77$0.64$0.12
2019Detailed filing. Detailed filing data is available for this year.$0.06$0.00$0.06$0.01$0.01$0.00