{"success":true,"data":{"_id":882603657,"filings":[{"Organization":{"value":null,"Person":["MITCHELL TAYLOR","BRYAN PORTER","LARRY TEEPLE"],"Title":["PRESIDENT/PASTOR","SECRETARY","TREASURER"],"Hours":[40.0,3.0,6.0],"Total Compensation":[20075,0,0],"Direct compensation":[20075,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"The purposes for which the corporation is organzied is to ordain and oversee ministers of the gospel.","year":2022,"name":"LIVING STONE MINISTRIES","phone":6167880351,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MITCHELL TAYLOR","year_formation":2022,"state_legal_domicile":"MI","total_volunteers":5,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"17322 CEDAR SPRINGS AVE, SAND LAKE, MI, 49343, USA","city":"SAND LAKE","state":"MI","country":"USA","zip_code":49343},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":3,"Number of employees total":1,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":1,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":196245,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":196245,"Total revenue":196245,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":96436,"Grant expense":{"value":20244,"Grants to domestic orgs":20244,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":35379,"Current officers":20075,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":15000,"Payroll taxes":304},"Other expenses":{"value":40813,"Management services":0,"Legal":1170,"Accounting":600,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":1997,"Office expenses":2991,"Information technology":0,"Royalties":0,"Occupancy":1880,"Travel":119,"Conferences and meetings":7870,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":816,"Insurance":1440,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":21930,"MINISTRY EXPENSES":17443,"GIFTS & MEMORIALS":3523,"TELEPHONE":964},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":74989,"Management And General Expenses":21447,"Fundraising Expenses":0}},"Assets":{"value":100580,"Non-interest bearing cash":89978,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":10602,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":770,"Sum of Total Liabilities":0,"Accounts payable, accrued":770,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":99810,"Net assets without donor restriction":99810,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7776037994110083,"percentile":0.5996207696583503},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.5085938495248287,"percentile":0.9207233650295852},"Liabilities to Assets Ratio":{"score":0.007655597534301054,"percentile":0.5113651261075688},"Operating Reserve Ratio":{"score":1.0429715044174375,"percentile":0.43563645314442917},"Officer Compensation Ratio":{"score":0.20816914845078602,"percentile":0.30063778755750176},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7013871827961773,"percentile":0.8511064052493579}},"source_xml":"202301359349313130_public.xml"},{"Organization":{"value":null,"Person":["MITCHELL TAYLOR","BRYAN PORTER","LARRY TEEPLE"],"Title":["PRESIDENT/PASTOR","SECRETARY","TREASURER"],"Hours":[40.0,3.0,6.0],"Total Compensation":[48800,0,0],"Direct compensation":[48800,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"The purposes for which the corporation is organzied is to ordain and oversee ministers of the gospel.","year":2023,"name":"LIVING STONE MINISTRIES","phone":6167880351,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MITCHELL TAYLOR","year_formation":2022,"state_legal_domicile":"MI","total_volunteers":5,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"17322 CEDAR SPRINGS AVE, SAND LAKE, MI, 49343, USA","city":"SAND LAKE","state":"MI","country":"USA","zip_code":49343},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":3,"Number of employees total":1,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":1,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":462040,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":462479,"Total revenue":462479,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":-439,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":-439,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":260130,"Grant expense":{"value":63217,"Grants to domestic orgs":63217,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":90489,"Current officers":48800,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":41432,"Payroll taxes":257},"Other expenses":{"value":106424,"Management services":7100,"Legal":0,"Accounting":3600,"Lobbying services":0,"Investment management fees":0,"Other services":1875,"Advertising":529,"Office expenses":7328,"Information technology":0,"Royalties":0,"Occupancy":10382,"Travel":683,"Conferences and meetings":32964,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":5677,"Insurance":2913,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":33373,"MINISTRY EXPENSES":25515,"GIFTS & MEMORIALS":4394,"TELEPHONE":3135,"SALES TAX":329},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":206870,"Management And General Expenses":53260,"Fundraising Expenses":0}},"Assets":{"value":302557,"Non-interest bearing cash":57466,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":245091,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":836,"Sum of Total Liabilities":0,"Accounts payable, accrued":836,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":301721,"Net assets without donor restriction":301721,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7952562180448237,"percentile":0.6190608057486728},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.4369967968141287,"percentile":0.898734765408538},"Liabilities to Assets Ratio":{"score":0.002763115710428118,"percentile":0.5483540713137441},"Operating Reserve Ratio":{"score":1.1630992196209589,"percentile":0.4666077503218809},"Officer Compensation Ratio":{"score":0.18759850843808865,"percentile":0.3354882696221381},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7113905489183219,"percentile":0.8668941959045937}},"source_xml":"202431369349310023_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["MITCHELL TAYLOR","BRYAN PORTER","LARRY TEEPLE"],"Title":["PRESIDENT/PASTOR","SECRETARY","TREASURER"],"Hours":[40.0,3.0,6.0],"Total Compensation":[48800,0,0],"Direct compensation":[48800,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"The purposes for which the corporation is organzied is to ordain and oversee ministers of the gospel.","year":2023,"name":"LIVING STONE MINISTRIES","phone":6167880351,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MITCHELL TAYLOR","year_formation":2022,"state_legal_domicile":"MI","total_volunteers":5,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"17322 CEDAR SPRINGS AVE, SAND LAKE, MI, 49343, USA","city":"SAND LAKE","state":"MI","country":"USA","zip_code":49343},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":3,"Number of employees total":1,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":1,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":462040,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":462479,"Total revenue":462479,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":-439,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":-439,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":260130,"Grant expense":{"value":63217,"Grants to domestic orgs":63217,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":90489,"Current officers":48800,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":41432,"Payroll taxes":257},"Other expenses":{"value":106424,"Management services":7100,"Legal":0,"Accounting":3600,"Lobbying services":0,"Investment management fees":0,"Other services":1875,"Advertising":529,"Office expenses":7328,"Information technology":0,"Royalties":0,"Occupancy":10382,"Travel":683,"Conferences and meetings":32964,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":5677,"Insurance":2913,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":33373,"MINISTRY EXPENSES":25515,"GIFTS & MEMORIALS":4394,"TELEPHONE":3135,"SALES TAX":329},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":206870,"Management And General Expenses":53260,"Fundraising Expenses":0}},"Assets":{"value":302557,"Non-interest bearing cash":57466,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":245091,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":836,"Sum of Total Liabilities":0,"Accounts payable, accrued":836,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":301721,"Net assets without donor restriction":301721,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7952562180448237,"percentile":0.6190608057486728},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.4369967968141287,"percentile":0.898734765408538},"Liabilities to Assets Ratio":{"score":0.002763115710428118,"percentile":0.5483540713137441},"Operating Reserve Ratio":{"score":1.1630992196209589,"percentile":0.4666077503218809},"Officer Compensation Ratio":{"score":0.18759850843808865,"percentile":0.3354882696221381},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7113905489183219,"percentile":0.8668941959045937}},"source_xml":"202431369349310023_public.xml"},"sector":"Religion Related","donation_categories":[],"zakat_policy":null},"error":null}