THE LIVING STONES FOUNDATION CHARI… - Form 990 Financial Data

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1999

Legal Domicile

Principal Officer

KARY ELDRED

Phone

8175325001

Tax Period

2023-01-01 to 2023-12-31

THE LIVING STONES FOUNDATION CHARITABLE TRUST, founded in 1999, is a community nonprofit in the Philanthropy & Grantmaking sector that reported $8.2M in total revenue in fiscal year 2023. Revenue surged 773% from the prior year, signaling strong growth momentum. The organization ran a surplus of $6.6M, a strong 80% operating margin.

Mission

TO SUPPORT, OR CARRY OUT THE PURPOSES OF, THE CLASS OF 501(C)(3), 509(A)(1), & 509(A)(2) ORGANIZATIONS (THE "SUPPORTED CLASS") THAT PROMOTE/PERFORM EDUCATION AND/OR CHRISTIAN ACTIVITIES, INCLUDING (BUT NOT LIMITED TO) CHRISTIAN EVANGELISM, EDIFICATION AND STEWARDSHIP.

Program Service Accomplishments

Program 1

Expenses: $430,000

PROVIDE OPERATING FUNDS FOR 3 CHRISTIAN CHARITIES INVOLVED IN EFFORTS TO SUPPORT FAMILY VALUES. THESE ORGANIZATIONS ARE OPERATING IN THE SUPPORTED CLASS OF 501(C)(3) AND 509(A)(1) ORGANIZATIONS...

PROVIDE OPERATING FUNDS FOR 3 CHRISTIAN CHARITIES INVOLVED IN EFFORTS TO SUPPORT FAMILY VALUES. THESE ORGANIZATIONS ARE OPERATING IN THE SUPPORTED CLASS OF 501(C)(3) AND 509(A)(1) ORGANIZATIONS SUPPORTED BY THIS 509(A)(3) SUPPORTING ORGANIZATION. IN 2023, GRANTS WERE MADE TO MILITARY COMMUNITY YOUTH MINISTRIES, CONCERNED WOMEN OF AMERICA, AND WATERSTONE.

Program 2

Expenses: $650,000

PROVIDE OPERATING FUNDS FOR 6 CHRISTIAN CHARITIES INVOLVED IN LOCAL AND INTERNATIONAL EVANGELISM AND DISCIPLESHIP EFFORTS. ALL ARE OPERATING IN THE SUPPORTED CLASS OF THIS 509(A)(3) SUPPORTING...

PROVIDE OPERATING FUNDS FOR 6 CHRISTIAN CHARITIES INVOLVED IN LOCAL AND INTERNATIONAL EVANGELISM AND DISCIPLESHIP EFFORTS. ALL ARE OPERATING IN THE SUPPORTED CLASS OF THIS 509(A)(3) SUPPORTING ORGANIZATION. IN 2023, GRANTS WERE MADE TO NEW GENERATIONS, LUIS PALAU EVANGELISTIC ASSOCIATION, NATIONAL CENTER FOR HEALTHY VETERANS, FULLNESS OF GLORY MINISTRIES, LANCE WALLNAU MINISTRIES INC (FOR FURNISHING FAMILIES OF TEXAS), AND A FOREIGN CHURCH ORGANIZATION (ASOCIACION NUNC COEPI).

Program 3

Expenses: $195,000

PROVIDE OPERATING FUNDS FOR 5 CHRISTIAN CHARITIES WORKING IN THE AREA OF FAITH & WORK. THESE ORGANIZATIONS ARE OPERATING IN THE SUPPORTED CLASS OF 501(C)(3) AND 509(A)(1) ORGANIZATIONS SUPPORTED BY THIS 509(A)(3) SUPPORTING ORGANIZATION. IN 2023, GRANTS WERE MADE TO INTERVARSITY CHRISTIAN FELLOWSHIP, MADE TO FLOURISH, OPTIONS UNITED, DENVER INSTITUTE FOR FAITH & WORK, AND INTERNATIONAL GENEROSITY FOUNDATION TRUST.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $7,534,649

Program Service Revenue $0

Investment Income $382,894

Other Revenue $318,443

TOTAL REVENUE $8,235,986

Expense Breakdown

Grants Paid $1,450,000

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $1,450,000

Other Expenses $230,537

TOTAL EXPENSES $1,680,537

Year-over-Year Comparison

	2023	2022	Change
Revenue	$8,235,986	$943,443	+7.7%
Expenses	$1,680,537	$1,517,461	+0.1%
Net Income	$6,555,449	$-574,018	-12.4%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✓ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KENNETH A ELDRED	TRUSTEE - CHAIRMAN	10.00	Officer Director	$0	$0	$0
KARY N ELDRED	TRUSTEE - PRESIDENT	10.00	Officer Director	$0	$0	$0
JUSTINRACHEL ELDRED	TRUSTEE - TREASURER	2.00	Officer Director	$0	$0	$0
ROBERTA E ELDRED	TRUSTEE - SECRETARY	2.00	Officer Director	$0	$0	$0
MONICA I ELDRED	TRUSTEE	1.00	Director	$0	$0	$0
JOHN B MUMFORD	TRUSTEE	1.00	Director	$0	$0	$0
DAVID A SEEBA	TRUSTEE	1.00	Director	$0	$0	$0
DOUG KIESEWETTER	TRUSTEE	1.00	Director	$0	$0	$0
DEBORAH KIESEWETTER	TRUSTEE	1.00	Director	$0	$0	$0
DENA WREN MUMFORD	TRUSTEE	1.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$8,235,986	$1,680,537	$30,442,146	$6,555,449
2022	$943,443	$1,517,461	$25,474,034	$-574,018
2021	$2,732,687	$1,761,860	$26,853,589	$970,827
2020	$8,966,652	$1,389,335	$20,825,201	$7,577,317
2019	$389,265	$1,739,739	$11,051,697	$-1,350,474
2018	$-284,573	$2,099,277	$12,340,103	$-2,383,850

THE LIVING STONES FOUNDATION CHARITABLE TRUST