Foundation Stone Corporation
Nonprofit profile at a glance
- EIN
- 860866647
- IRS 990-EZ coverage
- 2010–2025
- Forms available
- Form 990 2022, Form 990-EZ 2025, Form 990-N 2009
- Location
- Saint Johns, FL, USA
- Phone
- 9042391249
- Rating
- 74
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Christianity
- Affiliation
- Christianity
Reported finances
- Revenue
- $145,434
- Expenses
- $149,118
- Assets
- $5,072
- Liabilities
- $8,758
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
8 people listed
People named in this filing
- TIM MACLEAN (PRESIDENTDIRECTOR)
- KATHLEEN MACLEAN (VPDIRECTOR)
- ANNE TRAPANI (DIRECTOR)
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
Operate orphanages in foreign countries
What it reported doing in 2025
See attached
Operating model
- Revenue model
- Donor-supported. 100% 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
SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Program spending has declined or grown slowly and revenue has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 63
- Transparency & Controls: 100
- Sustainability: 21
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 63.4%; rating input score 63
- Program expense ratio: 61.8%; rating input score 62
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: -2.5%; rating input score 24; 24th percentile among comparable filings
- Total-asset coverage ratio: 0.03; rating input score 6; 6th percentile among comparable filings
- Liabilities to assets ratio: 1.73; rating input score 2; 2nd percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings
Growth
- Program expense growth: -0.5% per year; rating input score 0; 28th percentile among comparable filings
- Revenue growth: -0.1% per year; rating input score 0; 18th percentile among comparable filings
- Asset growth: 4.3% per year; rating input score 100; 41st percentile among comparable filings
Details
- Where the money goes: 63.4% of revenue deployed · 61.8% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $92K in reported program spending
- Leadership: top reported pay $0 · 8 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 3 filed schedules
- Filing history: 11 filing years from 2010 to 2025
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 24/100.
- High — Sustainability: Total-asset coverage ratio scored 6/100.
- High — Sustainability: Liabilities to assets ratio scored 2/100.