Stone Soup Cafe Inc

Nonprofit profile at a glance

EIN
843664286
IRS 990 coverage
2022–2025
Forms available
Form 990 2025, Form 990-EZ 2021
Location
Greenfield, MA, USA
Phone
4134750072
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Soup Kitchens

Reported finances

Revenue
$680,823
Expenses
$628,284
Assets
$189,237
Liabilities
$7,845

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

Leadership & pay

13 people listed

Executive titles in this filing

  • Kirsten Levitt (Executive Director)
  • Mike Phillips (President)
  • Daniel Yalowitz (Vice President)

Highest reported compensation

  • Kirsten Levitt (Executive Director): $75,000 total reported compensation
  • Sarah Hillier (Dir of Comm Engagement): $43,525 total reported compensation
  • Jansyn Thaw (Mktg/FD Director): $35,475 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Stone Soup cafe Inc., is a pay what you can community cafe serving meals to people from all walks of life.

What it reported doing in 2025

The Stone Soup Cafe Inc is a pay what you can hot luncheon served by voluteers in the All Souls Church every Saturday afternoon in Greenfield MA

Operating model

Revenue model
Donor-supported. 93% 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 a large share of available resources goes toward mission work. Total assets are small relative to annual expenses; liquid coverage is unknown and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 35
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 61.3%; rating input score 61
  • Program expense ratio: 66.4%; rating input score 66
  • Fundraising efficiency: $270.12 raised per $1 spent on fundraising; rating input score 92; 92nd percentile among comparable filings

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: 90%; rating input score 90; 26th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 7.7%; rating input score 51; 51st percentile among comparable filings
  • Total-asset coverage ratio: 0.3; rating input score 15; 15th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 45; 45th percentile among comparable filings
  • Officer compensation ratio: 24.5%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: 6.8% per year; rating input score 100; 45th percentile among comparable filings
  • Revenue growth: 28.1% per year; rating input score 100; 89th percentile among comparable filings
  • Asset growth: 22.4% per year; rating input score 100; 82nd percentile among comparable filings

Details

  • Where the money goes: 61.3% of revenue deployed · 66.4% of spending went to programs
  • Governance: 9 of 10 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $417K in reported program spending
  • Leadership: top reported pay $75K · 13 people listed
  • Consistency: 28 of 29 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 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 — Sustainability: Total-asset coverage ratio scored 15/100.
  • Review — Sustainability: Operating margin scored 51/100.
  • Review — Accountability: Governance controls: Whistleblower policy not reported.
  • Moderate — Transparency & Controls: Schedule D revenue reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 11/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 45/100.