Living Stones Village USA Limited

Nonprofit profile at a glance

EIN
770662148
IRS 990-EZ coverage
2015–2024
Forms available
Form 990 2023, Form 990-EZ 2024
Location
San Jose, CA, USA
Phone
4082801021
Rating confidence
Limited
Sector
Residential Care & Adult Day Programs

Official website

Reported finances

Revenue
$87,920
Expenses
$97,009
Assets
$460,459

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

Leadership & pay

6 people listed

Executive titles in this filing

  • Abraham Poon (President)
  • Lillian Poon (Vice President)

People named in this filing

  • Abraham Poon (President)
  • Lillian Poon (Vice President)
  • Peter Chang (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-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Living Stones Village exists to love and care for disabled and abandoned children as well as preparing them for responsible living in society. The village provides holistic care in a family setting oriented to the physical, emotional, intellectual, and spiritual needs

What it reported doing in 2024

Living Stones Village is an orphanage for disabled and abandoned children, operated in Guangxi, China. Children with missing limbs, cerebral palsy, polio, hearing impairment, blindness, and crippling burn injuries are being raised and treasured in the village. LSV uses the public support to provide caring, family, education and vocational training for children. LSV also provides community services.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 74
  • Sustainability: 39
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 2nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -10.3%; rating input score 31; 31st percentile among comparable filings
  • Total-asset coverage ratio: 4.75; rating input score 83; 83rd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 82.5%; rating input score 0; 0th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -12.8% per year; rating input score 0; 21st percentile among comparable filings
  • Asset growth: 2.8% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 3 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 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 — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 31/100.
  • High — Sustainability: Officer compensation ratio scored 0/100.