Living Stones Community

Nonprofit profile at a glance

EIN
863263810
IRS 990 coverage
2025–2025
Forms available
Form 990 2025, Form 990-N 2024
Location
Dadeville, AL, USA
Phone
8502172716
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Christianity

Reported finances

Revenue
$358,897
Expenses
$66,843
Assets
$292,054
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

People named in this filing

  • Sanora Brown (Board Member)
  • Greg Copeland (Director)
  • John Gatzman (Board Member)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

LSC exists to promote and strengthen the spiritual fitness and resilience of its members. A principal product of the organization is service to humanity and especially support children and young adults through teaching, coaching, and physical training activities.

What it reported doing in 2025

Friday through Sunday in March - We took 67 people (28 adults and 39 students) to Camp Victory in Samson AL, providing lodging, meals, lessons about living a life loving people and living with kindness and gentleness as the main part of our lives. We had workshops on Saturday morning regarding entering God's Rest and making sure we set aside time to reflect on living for Christ alone. We learned that entering God's rest does not necessarily mean sleeping, but allowing our souls to be at peace even among chaos, knowing that God is sovereign. The afternoon was opened up to everyone having fun and fellowshipping with one another with a variety of activities available. Saturday evening we had the teams put together skits acting out scriptures about finding rest in God.

Operating model

Revenue model
Donor-supported. 91% 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 most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 45
  • Transparency & Controls: 92
  • Accountability: 76
  • Sustainability: 86
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 20.5%; rating input score 21
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 81.4%; rating input score 98; 98th percentile among comparable filings
  • Total-asset coverage ratio: 4.37; rating input score 77; 77th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 20.5% of revenue deployed · 100% of spending went to programs
  • Governance: 5 of 5 board members independent · 3 of 7 filing controls reported
  • Programs: 8 filed program accomplishments · $67K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 41 of 41 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Contacts: How to reach this organization
  • 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 21/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.