The Foundation Stone

Legal name: Friends of the Foundation Stone - in FL

Nonprofit profile at a glance

EIN
611572229
IRS 990 coverage
2014–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-N 2009
Location
Miami, FL, USA
Phone
+1 (347) 338 0771
Rating
32
Verdict
REVIEW
Rating confidence
Moderate
Sector
Judaism
Affiliation
Judaism

Official website

Reported finances

Revenue
$81,513
Expenses
$32,324
Assets
$71,455
Liabilities
$60,142

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • Simcha Weinberg (President)
  • Debora Brenner (Vice President)

People named in this filing

  • Simcha Weinberg (President)
  • Debora Brenner (Vice President)
  • Alan Fisher (Treasurer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Foundation Stone educates and inspires people to experience Torah/Judaism as a practical framework for engaging with the world—guiding how they relate to themselves, others, and the world. Copyright © 2008 – 2020 Rabbi Simcha L. Weinberg. The scanning, uploading and distribution of this material via the Internet or via any other means without prior permission of the copyright owner is illegal and punishable by law. Without limiting the rights under copyright reserved above, no part of this publication may be reproduced, stored in or introduced into a retrieval system, or transmitted in any form, or by means (electronic, mechanical, photocopying, recording, or otherwise), without the prior written permission of the copyright owner. Your support of the author’s rights is appreciated.

What it reported doing in 2024

Guidance and educational activities

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

REVIEW - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 83
  • Accountability: 19
  • Sustainability: 61
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 33.3%; rating input score 33; 19th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 60.3%; rating input score 91; 91st percentile among comparable filings
  • Total-asset coverage ratio: 2.21; rating input score 35; 35th percentile among comparable filings
  • Liabilities to assets ratio: 0.84; rating input score 8; 8th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -11.5% per year; rating input score 0; 26th percentile among comparable filings
  • Revenue growth: -7.9% per year; rating input score 0; 36th percentile among comparable filings
  • Asset growth: -5.1% per year; rating input score 0; 21st percentile among comparable filings

Details

  • What they do: Mission, programs, and operating context captured from the official website.
  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 1 of 3 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 5 filed schedules
  • Filing history: 9 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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 — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Accountability: Governance controls: 7 of 7 not reported.
  • Moderate — Accountability: Independent voting board scored 33/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 35/100.
  • High — Sustainability: Liabilities to assets ratio scored 8/100.