Stone Owl Institute Inc
Nonprofit profile at a glance
- EIN
- 371949354
- IRS 990 coverage
- 2025–2025
- Forms available
- Form 990 2025, Form 990-EZ 2024
- Location
- Abilene, TX, USA
- Phone
- 3256658111
- Rating
- 69
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Historical Societies, Related Historical Activities
Reported finances
- Revenue
- $232,152
- Expenses
- $94,328
- Assets
- $143,514
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- TAYLOR STURGIS (PRESIDENT)
- PAUL B THAMES (VICE PRESIDENT)
- JAY MOORE (EXECUTIVE DIRECTOR)
Highest reported compensation
- JAY MOORE (EXECUTIVE DIRECTOR): $75,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Enriching our understanding of country, community and our world.
What it reported doing in 2025
Stone owl scholar program: 9 week program for local high school juniors and seniors to learn the history of the U.S.a. And how government operates, civic values and the fundamentals of managing personal finance.
Operating model
- Revenue model
- Donor-supported. 100% 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: 51
- Transparency & Controls: 92
- Accountability: 74
- Sustainability: 68
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 37.3%; rating input score 37
- Program expense ratio: 91.7%; rating input score 92
- 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 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: 59.4%; rating input score 93; 93rd percentile among comparable filings
- Total-asset coverage ratio: 1.52; rating input score 52; 52nd percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
- Officer compensation ratio: 79.5%; rating input score 1; 1st percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 19% per year; rating input score 100; 85th percentile among comparable filings
- Asset growth: 44.7% per year; rating input score 100; 95th percentile among comparable filings
Details
- Where the money goes: 37.3% of revenue deployed · 91.7% of spending went to programs
- Governance: 3 of 3 board members independent · 3 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $87K in reported program spending
- Leadership: top reported pay $75K · 4 people listed
- Consistency: 15 of 15 current checks pass
- Schedules: 3 filed schedules · includes major donors
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Related organizations: Filed and resolved organization relationships.
- 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.
- Moderate — Financial Efficiency: Mission deployment rate scored 37/100.
- Moderate — Accountability: Governance controls: 4 of 7 not reported.
- Review — Sustainability: Total-asset coverage ratio scored 52/100.
- High — Sustainability: Officer compensation ratio scored 1/100.