FOUNDATION STONE CORPORATION (EIN 860866647) - Form 990 Financial Analysis & Trantor Score

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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

1998

Legal Domicile

Tax Period

2022-01-01 to 2022-12-31

FOUNDATION STONE CORPORATION, founded in 1998, is a small nonprofit in the Religion sector that reported $191K in total revenue in fiscal year 2022. Revenue fell 21% from the prior year — a significant decline worth monitoring. Expenses of $217K exceeded revenue, resulting in a 14% operating deficit.

Mission

OPERATE ORPHANAGES IN FOREIGN COUNTRIES

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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 (2022)

Revenue Breakdown

Contributions & Grants $191,126

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $191,126

Expense Breakdown

Grants Paid $109,802

Salaries & Benefits $76,902

Fundraising Expenses $7,690

Program Expenses $158,917

Other Expenses $30,533

TOTAL EXPENSES $217,237

Year-over-Year Comparison

	2022	2021	Change
Revenue	$191,126	$240,489	-0.2%
Expenses	$217,237	$189,305	+0.1%
Net Income	$-26,111	$51,184	-1.5%

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

Volunteers

N/A

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
ELICIA OLSON	DIRECTOR	1.00	Director	$0	$0	$0
CLAYTON MACLEAN	DIRECTOR	1.00	Director	$0	$0	$0
MARK LEMAIRE	DIRECTOR	1.00	Director	$0	$0	$0
STEVE GRAYBILL	DIRECTOR	1.00	Director	$0	$0	$0
BRYAN BUTTERSTEIN	DIRECTOR	1.00	Director	$0	$0	$0
KATHLEEN MACLEAN	VPDIRECTOR	10.00	Director	$0	$0	$0
TIM MACLEAN	PRESIDENTDIRECTOR	50.00	Director Highest	$0	$0	$0
RYAN PETTUS	SECTRESDIRECTOR	1.00	Director	$0	$0	$0
ANNE TRAPANI	DIRECTOR	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
2022	$191,126	$217,237	$27,457	$-26,111
2021	$240,489	$189,305	$47,598	$51,184

FOUNDATION STONE CORPORATION