Cornerstone Martial Arts
Nonprofit profile at a glance
- EIN
- 922343142
- IRS 990-EZ coverage
- 2024–2025
- Forms available
- Form 990-EZ 2025, Form 990-N 2023
- Location
- Las Vegas, NV, USA
- Phone
- 8086888091
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Vocational, Technical Schools
Reported finances
- Revenue
- $70,088
- Expenses
- $76,388
- Assets
- $3,718
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- GARY POE (PRESIDENT/TREASURER/DIRECT)
People named in this filing
- GARY POE (PRESIDENT/TREASURER/DIRECT)
- AMANDA POE (DIRECTOR)
- DAVID GIOMI (SECRETARY)
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
Teaching reality-based, functional martial arts in a postive, faith-based, family friendly atmosphere.
What it reported doing in 2025
Martial arts instruction.
Operating model
- Revenue model
- Donor-supported. 86% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
STRONG - The filed numbers largely add up and a large share of available resources goes toward mission work. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 70
- Transparency & Controls: 100
- Sustainability: 25
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 71.8%; rating input score 72
- Program expense ratio: 65.8%; rating input score 66
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: -9%; rating input score 30; 30th percentile among comparable filings
- Total-asset coverage ratio: 0.05; rating input score 10; 10th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
- Officer compensation ratio: 58.3%; rating input score 2; 2nd percentile among comparable filings
Growth
- Program expense growth: 5.2% per year; rating input score 100; 61st percentile among comparable filings
- Revenue growth: 8.1% per year; rating input score 100; 77th percentile among comparable filings
- Asset growth: -91.7% per year; rating input score 0; 2nd percentile among comparable filings
Details
- Where the money goes: 71.8% of revenue deployed · 65.8% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $50K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 8 of 8 current checks pass
- Schedules: 4 filed schedules
- Filing history: 2 filing years from 2024 to 2025
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- 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.
- Moderate — Sustainability: Operating margin scored 30/100.
- High — Sustainability: Total-asset coverage ratio scored 10/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 2/100.