Nonprofit · EIN 23-7317498
CHILDRENS ART FOUNDATION-STONE SOUP INC
Tax-exempt · SANTA CRUZ, CA 95062
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-EZ | $108,385 | $125,381 | -$16,996 | $27,719 | $99,329 | -$71,610 |
| December 31, 2023 | 990 | $177,804 | $177,316 | $488 | $29,199 | $83,813 | -$54,614 |
Financial details: 990-EZ for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $5,221
- Program service revenue
- $80,916
- Investment income
- $22,851
- Net income from sales of inventory
- -$603
Expenses
- Compensation of officers, directors and key employees
- $15,291
- Salaries, compensation and benefits (total)
- $37,047
- Professional fees and payments to contractors
- $42,219
- Printing, publications and postage
- $16,749
- Other expenses
- $29,366
- Program services (functional)
- $83,896
Balance sheet and other
- Total assets, start of year
- $29,199
- Total assets, end of year
- $27,719
- Total liabilities, end of year
- $99,329
- Net assets, end of year
- -$71,610
- Cash, savings and investments
- $27,719
- Gross receipts
- $110,146
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| EMMA WOOD | PRESIDENT | 40 | $15,291 |
| WILLIAM RUBEL | DIRECTOR | 0.5 | $0 |
| DEVON PEARCE | DIRECTOR | 0.5 | $0 |
| LOUIS PEARCE | DIRECTOR | 0.5 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| EMMA WOOD | PRESIDENT Trustee or director, Officer | 40 | $31,800 |
| NEAL GOFF | DIRECTOR Trustee or director | 0.5 | $0 |
| BRIAN SPRINSOCK | DIRECTOR Trustee or director | 0.5 | $0 |
| ANU SUKHDIAL | DIRECTOR Trustee or director | 0.5 | $0 |
| SALLY WOOD | DIRECTOR Trustee or director | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- 2460 17TH AVENUE 1050, SANTA CRUZ, CA 95062-1860
- In care of
- % GERRY MANDEL
- Signed the 990-EZ
- WILLIAM RUBEL, DIRECTOR
- Phone
- (831) 600-5969
- Website
- STONESOUP.COM
- Return prepared by
- ROOD & DINIS LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 23-7317498 or by the name CHILDRENS ART FOUNDATION-STONE SOUP INC.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
PUBLISHING CHILDREN'S WRITING AND ARTWORK.
Program accomplishments
- STONE SOUP: A LITERARY MAGAZINE BY YOUNG WRITERS AND ARTISTS WITH DIGITAL CIRCULATION OF ABOUT 8,175 MEMBERS, HALF SCHOOLS & LIBRARIES. STONE SOUP ENCOMPASSES SEVERAL PROGRAMS: (I) MAGAZINE - AN EDITED SELECTION OF SHORT STORIES, POETRY AND ART BY CHILDREN UNDER AGE 14, (II) ONLINE - WEBSITE HOSTS THE MAGAZINE ALONG WITH A HOST OF OTHER MATERIALS DEVELOPED BY STAFF, SUCH AS TEACHER RESOURCES, WRITING AND ART ACTIVITIES, AND THE ONLINE ARCHIVE, (III) BLOG - VENUE FOR THE REGULAR PUBLICATION OF PROSE WRITING BY YOUNG PEOPLE, NOT DESTINED FOR PUBLICATION IN THE MAGAZINE, ON SUBJECTS FROM NATURE TO KNITTING AS WELL AS GRAPHIC/ART NOVELS, (IV) BOOK REVIEWS - SUBSECTION OF BLOG DEVOTED TO BOOK REVIEWS BY STONE SOUP WRITERS, REVIEWING A COMBINATION OF CLASSIC AND CURRENT TITLES, (V) NEWSLETTER - FREE WEEKLY NEWSLETTER INCLUDING MESSAGES FROM STONE SOUP EDITORS, ACTIVITIES, ARCHIVE STORY AND OTHER NEWS, (VI) CONTESTS - PRIZES FOR WINNERS OF VARIOUS CONTESTS FOR THOSE AGES 14 AND YOUNGER. READERSHIP: APPROXIMATELY 79,040Expenses $64,829
- ITEMS FROM STONE SOUP ARCHIVE ARE LICENSED TO EXAMINATION BOARDS, TESTING SERVICES AND OTHER PROFESSIONAL ORGANIZATIONS GENERATING INCOME. THE FOUNDATION IS REGISTERED WITH THE U.S. COPYRIGHT CLEARANCE CENTER TO GENERATE ADDITIONAL REVENUE FROM LICENSING AND ROYALTIES TO HELP FUND THEIR MISSION. BOOK PRODUCTS: (I) STONE SOUP ANNUAL - A COMPILATION OF A FULL YEAR'S MAGAIZINE ISSUES AND SELECTED ONLINE CONTENT SOLD TO CUSTOMERS AND LIBRARIES, AND (II) STONE SOUP BOOKS - A SERIES OF THEMED ANTHOLOGIES OF STORIES AND POETRY FROM THE ARCHIVE, SOLD TO CUSTOMERS, LIBRARIES, SCHOOLS AND THE GENERAL PUBLIC.Expenses $12,317
- ART CLASSES AND WRITING WORKSHOPS OFFERED TO THE GENERAL PUBLIC TO CARRY OUT THE MISSION OF THE ORGANIZATION.Expenses $6,750
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7317498
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1973
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $27,719
- Income (IRS master file)
- $110,146
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2024 | $108,385 | $125,381 | $27,719 | IRS |
| 990 | December 2023 | $177,804 | $177,316 | $29,199 | XML |
| 990 | December 2022 | $185,573 | $243,460 | $28,073 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7317498).
Questions about CHILDRENS ART FOUNDATION-STONE SOUP INC
- What is the EIN of CHILDRENS ART FOUNDATION-STONE SOUP INC?
- The employer identification number (EIN) of CHILDRENS ART FOUNDATION-STONE SOUP INC is 23-7317498.
- Is CHILDRENS ART FOUNDATION-STONE SOUP INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1973.
- Are donations to CHILDRENS ART FOUNDATION-STONE SOUP INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CHILDRENS ART FOUNDATION-STONE SOUP INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of CHILDRENS ART FOUNDATION-STONE SOUP INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CHILDRENS ART FOUNDATION-STONE SOUP INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2024.
- Who are the officers and directors of CHILDRENS ART FOUNDATION-STONE SOUP INC?
- The 990-EZ for the year ended December 31, 2024 lists 4 people; 1 received compensation from the organization, the highest $15,291 (EMMA WOOD, PRESIDENT).
- How much revenue does CHILDRENS ART FOUNDATION-STONE SOUP INC have?
- On its 990-EZ for the year ended December 31, 2024 it reported revenue of $108,385, expenses of $125,381 and total assets of $27,719 at year end.
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