One Stone Inc

Nonprofit profile at a glance

EIN
263599715
IRS 990 coverage
2014–2024
Forms available
Form 990 2024, Form 990-EZ 2013, Form 990-N 2011
Location
Boise, ID, USA
Phone
2084513825
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Secondary, High School

Official website

Reported finances

Revenue
$1,152,246
Expenses
$2,308,279
Assets
$1,771,903
Liabilities
$788,884

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

Leadership & pay

18 people listed

Highest reported compensation

  • CELESTE BOLIN (EXECUTIVE DIRE): $151,186 total reported compensation
  • MICHAEL REAGAN (DIR. OF DESIGN): $131,184 total reported compensation
  • ASHLEE GREENWO (DIR. OF INNOVA): $110,543 total reported compensation

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

Overview

Mission

One stone is a student-driven nonprofit with a mission to make students better leaders and the world a better place. Designed by high school students, one stone is a place where learners are in the

What it reported doing in 2024

One stone ventures shares education innovations across the world. One

Operating model

Revenue model
Earned-program. 61% of the money available for current operations came from fees and other program revenue.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 92
  • Accountability: 94
  • Sustainability: 15
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 89%; 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: 6 of 8 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Limited
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -100.3%; rating input score 1; 1st percentile among comparable filings
  • Total-asset coverage ratio: 0.77; rating input score 34; 34th percentile among comparable filings
  • Liabilities to assets ratio: 0.45; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 17%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: 12.8% per year; rating input score 100; 71st percentile among comparable filings
  • Revenue growth: 10% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: 13.3% per year; rating input score 100; 68th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 89% of spending went to programs
  • Governance: 15 of 15 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $2.1M in reported program spending
  • Leadership: top reported pay $151K · 18 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 8 filed schedules · includes major donors
  • Filing history: 8 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 1/100.
  • Review — Accountability: Governance controls: Whistleblower policy not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.
  • High — Sustainability: Officer compensation ratio scored 19/100.