Living Stones International
Legal name: Living Stones International Inc
Nonprofit profile at a glance
- EIN
- 208309980
- IRS 990 coverage
- 2016–2021
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2021, Form 990-N 2009
- Location
- Tallahassee, FL, USA
- Phone
- (850) 210-3513
- Rating
- 69
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Family Counseling
Reported finances
- Revenue
- $283,056
- Expenses
- $166,189
- Assets
- $126,378
- Liabilities
- $13,203
Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.
Leadership & pay
2 people listed
Executive titles in this filing
- GARY MONTGOMERY (PRESIDENT)
- JOSEPHINE GAMBOA-MONTGOMERY (VICE-PRESIDENT/TREASURER)
Highest reported compensation
- JOSEPHINE GAMBOA-MONTGOMERY (VICE-PRESIDENT/TREASURER): $24,858 total reported compensation
- GARY MONTGOMERY (PRESIDENT): $22,600 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Assist families to build and restore their relationships. Please continue to support and sow into Living Stones. Donate above or donate through the _Cash App ($Lstones51)_ using your mobile phone. If you are interested in hearing more about our services, looking to donate real estate or other types of endowments, email at [email protected]_ for more information. _**Ask for Pastor Gary**_. Your contribution to Living Stones is tax deductible, and your financial data is protected. __**** _The Stone Builders Hour_** is a unique Faith Talk Show seeking to share the Good News with you and loved ones. The program is sponsored by Living Stones International and hosted by Pastor Gary and Elder Josephine (JC) Montgomery. Support our message by becoming a sponsor of the show. _**Call Pastor Gary**_ at (850) 210-3513 or email at [email protected] _for further information....
What it reported doing in 2021
Under special arrangement with a foundation to help living stones build capacity of its organization to move to a larger facility and hire staff, with the sole purpose of reaching more children and families of incarcerated parents as well as hire grant writing capabilites to provide our clients case management and more services.
Operating model
- Revenue model
- Grant-funded. 96% of the money available for current operations came from government grants.
- Distribution model
- Direct operator. The filing allocates 97% 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: 59
- Transparency & Controls: 92
- Accountability: 74
- Sustainability: 53
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 53%; rating input score 53
- Program expense ratio: 89.3%; rating input score 89
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd 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; 63rd percentile among comparable filings
- Governance controls: 3 of 8 controls in place; rating input score 38
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- 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: 41.3%; rating input score 85; 85th percentile among comparable filings
- Total-asset coverage ratio: 0.76; rating input score 28; 28th percentile among comparable filings
- Liabilities to assets ratio: 0.1; rating input score 28; 28th percentile among comparable filings
- Officer compensation ratio: 28.6%; rating input score 13; 13th percentile among comparable filings
Growth
- Program expense growth: -8.5% per year; rating input score 0; 18th percentile among comparable filings
- Revenue growth: -9.1% per year; rating input score 0; 10th percentile among comparable filings
- Asset growth: -20.2% per year; rating input score 0; 3rd percentile among comparable filings
Details
- What they do: 3 programs and campaigns described on the official site
- Where the money goes: 53% of revenue deployed · 89.3% of spending went to programs
- Governance: 2 of 2 board members independent · 3 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $148K in reported program spending
- Leadership: top reported pay $25K · 2 people listed
- Consistency: 24 of 24 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 6 filing years from 2016 to 2021
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- Review — Financial Efficiency: Mission deployment rate scored 53/100.
- Moderate — Accountability: Governance controls: 4 of 7 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 28/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 13/100.
- High — Sustainability: Liabilities to assets ratio scored 28/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.