CAST STONE INSTITUTE INC

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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

1927

Legal Domicile

Principal Officer

LUKE RAGSDALE

Phone

5126335437

Tax Period

2024-01-01 to 2024-12-31

CAST STONE INSTITUTE INC, founded in 1927, is a small nonprofit that reported $220K in total revenue in fiscal year 2024. Revenue decreased 13% compared to the prior year. Expenses of $210K left a modest 5% surplus.

Mission

THE CAST STONE INSTITUTE IS AN ORGANIZATION OF CERTIFIED CAST STONE MANUFACTURERS AND RELATED PROFESSIONALS COMMITTED TO DEVELOPING STANDARDS AND PROMOTING THE USE OF CAST STONE.

Program Service Accomplishments

Program 1

Expenses: $209,690 Revenue: $217,328

CONFERENCES TO PROMOTE INTERACTION OF MANUFACTURERS WITH USERS AND WITH EACH OTHER, PROVIDE TRAINING IN NEW ISSUES AFFECTING THE INDUSTRY AND PROMOTE HIGHER QUALITY IN THE INDUSTRY.

Program 2

MARKETING TO PROMOTE THE USE OF CAST STONE

Program 3

PLANT CERTIFICATION AND TESTING AND STANDARD SETTING PROCEDURES TO INSURE QUALITY IS MAINTAINED IN THE INDUSTRY

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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 (2024)

Revenue Breakdown

Contributions & Grants $153,507

Program Service Revenue $63,821

Investment Income $3,112

Other Revenue $0

TOTAL REVENUE $220,440

Expense Breakdown

Grants Paid $0

Salaries & Benefits $108,900

Fundraising Expenses $0

Program Expenses $209,690

Other Expenses $100,790

TOTAL EXPENSES $209,690

Year-over-Year Comparison

	2024	2023	Change
Revenue	$220,440	$254,734	-0.1%
Expenses	$209,690	$322,302	-0.3%
Net Income	$10,750	$-67,568	-1.2%

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

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
ELIZABETH GRAVES	EXECUTIVE DIRECTOR	20.00		$108,900	$0	$108,900
LUKE RAGSDALE	Director	2.00	Director	$0	$0	$0
TED ECHOLS	President	2.00	Officer Director	$0	$0	$0
TROY McCUNE	Vice President	2.00	Officer Director	$0	$0	$0
ALLEN RHODEN	Director	1.00	Director	$0	$0	$0
CRAIG LYON	Secretary	1.00	Officer Director	$0	$0	$0
NATHAN HARTZELL	Director	1.00	Director	$0	$0	$0
JESSE HAWTHORNE	Director	1.00	Director	$0	$0	$0
KATHERINE HATFIELD	Director	1.00	Director	$0	$0	$0
TIM MICHAEL	Director	1.00	Director	$0	$0	$0
KIRK O'KONEK	Director	1.00	Director	$0	$0	$0
JOE DIEDRICH	Director	1.00	Director	$0	$0	$0
DAVID OWENS	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
2025	No data	No data	No data	No data
2024	$220,440	$209,690	$192,290	$10,750
2023	$254,734	$322,302	$181,540	$-67,568
2022	$242,762	$287,210	$249,108	$-44,448
2021	$257,151	$244,914	$293,556	$12,237
2020	$230,509	$241,489	$281,319	$-10,980