Lewiston Auburn Referee Association

Nonprofit profile at a glance

EIN
473271609
IRS 990-EZ coverage
2019–2025
Forms available
Form 990 2024, Form 990-EZ 2025, Form 990-N 2020
Location
Auburn, ME, USA
Phone
2073188278
Rating
41
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$167,153
Expenses
$137,726
Assets
$44,538
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • Jacob Lapierre (President)
  • James Langelier (Vice President)

People named in this filing

  • Jacob Lapierre (President)
  • James Langelier (Vice President)
  • Daniel Lebrun (Secretary / Treasurer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

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.

What it reported doing in 2025

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.

Operating model

Revenue model
Earned-program. 99% of the money available for current operations came from fees and other program revenue.
Distribution model
Grant intermediary. The nonprofit sent 98% of its reported program spending out as grants.

The verdict

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 1
  • Transparency & Controls: 82
  • Sustainability: 56
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 1.4%; rating input score 1
  • Program expense ratio: 1.7%; rating input score 2

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 17.6%; rating input score 68; 68th percentile among comparable filings
  • Total-asset coverage ratio: 0.32; rating input score 28; 28th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 74; 74th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 74.2% per year; rating input score 100; 95th percentile among comparable filings
  • Revenue growth: 25.6% per year; rating input score 100; 87th percentile among comparable filings
  • Asset growth: 21.3% per year; rating input score 100; 79th percentile among comparable filings

Details

  • Where the money goes: 1.4% of revenue deployed · 1.7% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $2K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 5 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 1/100.
  • High — Financial Efficiency: Program expense ratio scored 2/100.
  • High — Sustainability: Total-asset coverage ratio scored 28/100.