Skip to main content
IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 27-4400615

FIVE SMOOTH STONES FOUNDATION

Also known as Baltimore Collegiate School for Boys

Tax-exempt (reinstated) · BALTIMORE, MD 21218

Financials

$4.9M$5.2M2022$5.5M$5.4M2023$5.4M$5.6M2024
Revenue Expenses · by fiscal year end
Financials of FIVE SMOOTH STONES FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
June 30, 2025990$5,351,106$5,646,228-$295,122$471,660$776,466-$304,806
June 30, 2024990$5,525,768$5,383,422$142,346$631,043$640,727-$9,684
June 30, 2023990$4,913,494$5,206,330-$292,836$442,207$594,237-$152,030
Financial details: 990 for the year ended June 30, 2025

Revenue

Contributions, gifts and grants
$621,155
of which government grants
$328,419
Program service revenue
$4,698,457
Investment income
$31,494
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$166,000
Other salaries and wages
$2,989,128
Salaries, compensation and benefits (total)
$4,141,889
Professional fundraising fees
$0
Legal fees
$3,454
Accounting fees
$83,363
Occupancy
$657,316
Depreciation
$19,980
Program services (functional)
$5,136,489
Management and general (functional)
$431,784
Fundraising (functional)
$77,955

Balance sheet and other

Total assets, start of year
$631,043
Total assets, end of year
$471,660
Total liabilities, end of year
$776,466
Net assets, end of year
-$304,806
Land, buildings and equipment
$9,110
Net assets without donor restrictions
-$357,018
Net assets with donor restrictions
$52,212
Gross receipts
$5,351,106
Employees
15
Volunteers
7
Year formed
2010
State of legal domicile
MD

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 for the year ended June 30, 2025, highest compensation first.

NameTitleHours / weekCompensation
EDWIN AVENTCHIEF EXECUTIVE OFFICER
Officer
40$166,000
BURCK SMITHCHAIRMAN
Trustee or director, Officer
20$0
STEPHEN ABRAMSVICE CHAIRMAN
Trustee or director, Officer
20$0
NICOLE HARRELLTREASURER
Trustee or director, Officer
20$0
MARK SELLERSSECRETARY
Trustee or director, Officer
20$0
COLIN MCDANIELSMEMBER
Trustee or director
20$0
JOEL BRATTONMEMBER
Trustee or director
20$0
CHRISTOPHER FEISSMEMBER
Trustee or director
20$0
990 for the year ended June 30, 2024: 8 people
NameTitleHours / weekCompensation
EDWIN AVENTCHIEF EXECUTIVE OFFICER
Officer
40$180,400
BURCK SMITHCHAIRMAN
Trustee or director, Officer
20$0
STEPHEN ABRAMSVICE CHAIRMAN
Trustee or director, Officer
20$0
NICOLE HARRELLTREASURER
Trustee or director, Officer
20$0
MARK SELLERSSECRETARY
Trustee or director, Officer
20$0
COLIN MCDANIELSMEMBER
Trustee or director
20$0
JOEL BRATTONMEMBER
Trustee or director
20$0
CHRISTOPHER FEISSMEMBER
Trustee or director
20$0
990 for the year ended June 30, 2023: 6 people
NameTitleHours / weekCompensation
EDWIN AVENTEXECUTIVE DIRECTOR
Officer
40$179,400
NICOLE HARRELL CPATREASURER
Trustee or director, Officer
2$0
MARK SELLERSSECRETARY
Trustee or director, Officer
2$0
STEPHEN ABRAMSMEMBER
Trustee or director
2$0
COLIN MCDANIELSMEMBER
Trustee or director
2$0
BURCK SMITHCHAIRMAN
Officer
2$0

Address and contacts

Address (IRS master file)
2525 KIRK AVE, BALTIMORE, MD 21218-4827
In care of
% JACK PANNELL
Mailing address (990-N for 2013)
4 West Read St, Baltimore MD 21201
Principal officer (990 for 2024)
EDWIN AVENT, 2525 KIRK AVE, BALTIMORE, MD 21218
Principal officer (990-N for 2013)
Jack Parnell, 4 West Read St, Baltimore MD 21201
Signed the 990
EDWIN AVENT, PRESIDENT
Phone
(443) 642-5320
Return prepared by
SB & COMPANY LLC

Mission

BALTIMORE COLLEGIATE SCHOOL FOR BOYS PROVIDES THE FINEST LIBERAL ARTS EDUCATION POSSIBLE TO BALTIMORE'S NEXT GENERATION OF YOUNG MEN, ENSURING THAT THEY WILL BECOME RESPONSIBLE CITIZENS TRAINED TO LEAD AND SERVE OUR COMMUNITY, OUR NATION, AND OUR WORLD.

990 for the year ended June 30, 2025

Program accomplishments

  • THE FIVE SMOOTH STONES FOUNDATION IS COMMITTED TO TRANSFORMING A GENERATION OF BOYS AND YOUNG MEN IN BALTIMORE CITY THROUGH THE FINEST EDUCATIONAL OPPORTUNITIES POSSIBLE. THE FOUNDATION WAS ORGANIZED TO LAUNCH BALTIMORE COLLEGIATE SCHOOL FOR BOYS AND IS THE OPERATOR OF THE FIRST ALL-BOYS PUBLIC CHARTER SCHOOL IN BALTIMORE CITY DESIGNED WITH AN INTEGRATED CURRICULUM AND ACADEMIC PROGRAM FROM GRADE 4 THROUGH GRADE 8.
    Expenses $5,136,489 · revenue $4,698,457

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 June, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025June 30, 2026November 16, 2026Not due yet
2024June 30, 2025November 17, 2025990 on file
2023June 30, 2024November 15, 2024990 on file

IRS record

EIN
27-4400615
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
School
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2014
Accounting year ends
June
Files
Form 990 or 990-EZ
Category (NTEE)
Education (B29)
Assets (IRS master file)
$471,660
Income (IRS master file)
$5,351,106

Revocation and reinstatement

Exemption revoked
November 15, 2013
Posted by the IRS
November 10, 2014
Reinstated
Effective November 15, 2013

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990June 2025$5,351,106$5,646,228$471,660IRS
990June 2024$5,525,768$5,383,422$631,043XML
990June 2023$4,913,494$5,206,330$442,207XML
990June 2022$6,417,834$6,493,005$627,314IRS
990June 2021–––IRS
990June 2020–––IRS
990June 2019–––IRS
990June 2018–––IRS
990-N for 2013
Officer: Jack Parnell
June 30, 2014≤ $50,000 receipts––e-Postcard

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 27-4400615).

Questions about FIVE SMOOTH STONES FOUNDATION

What is the EIN of FIVE SMOOTH STONES FOUNDATION?
The employer identification number (EIN) of FIVE SMOOTH STONES FOUNDATION is 27-4400615.
Is FIVE SMOOTH STONES FOUNDATION tax-exempt?
Yes. The IRS revoked its exemption on November 15, 2013 and reinstated it effective November 15, 2013.
Are donations to FIVE SMOOTH STONES FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does FIVE SMOOTH STONES FOUNDATION 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 FIVE SMOOTH STONES FOUNDATION due?
The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did FIVE SMOOTH STONES FOUNDATION last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended June 2025.
Who is the principal officer of FIVE SMOOTH STONES FOUNDATION?
The 990 for the year ended June 30, 2025 names EDWIN AVENT.
Who are the officers and directors of FIVE SMOOTH STONES FOUNDATION?
The 990 for the year ended June 30, 2025 lists 8 people; 1 received compensation from the organization, the highest $166,000 (EDWIN AVENT, CHIEF EXECUTIVE OFFICER).
How much revenue does FIVE SMOOTH STONES FOUNDATION have?
On its 990 for the year ended June 30, 2025 it reported revenue of $5,351,106, expenses of $5,646,228 and total assets of $471,660 at year end.

Other nonprofits in BALTIMORE

All nonprofits in BALTIMORE · Maryland · Education