Nonprofit · EIN 38-2817639
NATURAL STONE INSTITUTE
Tax-exempt · OBERLIN, OH 44074
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $4,244,812 | $4,068,081 | $176,731 | $4,475,379 | $1,174,603 | $3,300,776 |
| December 31, 2024 | 990 | $3,921,514 | $3,918,305 | $3,209 | $4,338,344 | $953,160 | $3,385,184 |
| December 31, 2023 | 990 | $3,380,681 | $3,351,307 | $29,374 | $4,199,896 | $1,141,344 | $3,058,552 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,746,407
- Membership dues
- $1,746,407
- Program service revenue
- $1,958,486
- Investment income
- $539,919
- Net gain from sales of assets
- $443,150
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $217,044
- Other salaries and wages
- $1,546,345
- Salaries, compensation and benefits (total)
- $2,103,984
- Professional fundraising fees
- $0
- Legal fees
- $3,936
- Accounting fees
- $15,000
- Travel
- $92,041
- Depreciation
- $54,107
Balance sheet and other
- Total assets, start of year
- $4,338,344
- Total assets, end of year
- $4,475,379
- Total liabilities, end of year
- $1,174,603
- Net assets, end of year
- $3,300,776
- Land, buildings and equipment
- $532,770
- Publicly traded securities
- $3,122,585
- Net assets without donor restrictions
- $3,046,502
- Net assets with donor restrictions
- $254,274
- Gross unrelated business income
- $32,451
- Gross receipts
- $4,511,115
- Employees
- 31
- Volunteers
- 12
- Year formed
- 1988
- State of legal domicile
- MI
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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JAMES HIEB | CHIEF EXECUTIVE OFFICER Officer | 40 | $233,544 | $24,016 |
| KATIE JENSEN | IMMEDIATE PAST PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| EVAN COHEN | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| JEFF ERICKSON | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| BLAKE CHRISTENSEN | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| SAM ARCOT | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| SAL BANCHITTA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KIM DUMAIS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| FILIPPO EMANUEL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| REID KUBESH | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOSHUA LEVINSON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| IRINI PAPAGIANNOULI | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DARRELL PETIT | DIRECTOR Trustee or director | 1 | $0 | $0 |
| SUSAN MOSER | DIRECTOR Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2024: 14 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JAMES HIEB | CHIEF EXECUTIVE OFFICER Officer | 40 | $232,889 | $23,425 |
| DUANE NAQUIN | IMMEDIATE PAST PRESIDENT Trustee or director, Officer | 1 | $800 | $0 |
| KATIE JENSEN | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| EVAN COHEN | VICE PRESIDENT/PRESIDENT-ELECT Trustee or director, Officer | 1 | $0 | $0 |
| JEFF ERICKSON | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| BLAKE CHRISTENSEN | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| SAM ARCOT | DIRECTOR Trustee or director | 1 | $0 | $0 |
| SAL BANCHITTA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KIM DUMAIS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| FILIPPO EMANUEL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| AMIT GUPTA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ALEXANDRA NIEDBALSKI | DIRECTOR Trustee or director | 1 | $0 | $0 |
| IRINI PAPAGIANNOULI | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DARRELL PETIT | DIRECTOR Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 14 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JAMES HIEB | CHIEF EXECUTIVE OFFICER Officer | 40 | $214,254 | $30,233 |
| BADIA ONTRA | IMMEDIATE PAST PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| DUANE NAQUIN | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| KATIE JENSEN | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| BLAKE CHRISTENSEN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| EVAN COHEN | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| FILIPPO EMANUEL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JEFF ERICKSON | SECRETARY Trustee or director | 1 | $0 | $0 |
| DARRELL PETIT | DIRECTOR Trustee or director | 1 | $0 | $0 |
| AMIT GUPTA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JONATHAN MITNICK | DIRECTOR Trustee or director | 1 | $0 | $0 |
| SAM ARCOT | DIRECTOR Trustee or director | 1 | $0 | $0 |
| SAL BANCHITTA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| IRINI PAPAGIANNOULI | DIRECTOR Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 380 E LORAIN ST, OBERLIN, OH 44074-1252
- In care of
- % JAMES HIEB
- Principal officer (990 for 2025)
- JAMES HIEB, 380 E LORAIN STREET, OBERLIN, OH 44074
- Signed the 990
- JAMES HIEB, CEO
- Phone
- (440) 250-9222
- Return prepared by
- BARNES WENDLING CPAS INC
Mission
TO LEAD, SUPPORT, AND PROMOTE A UNIFIED NATURAL STONE INDUSTRY THROUGH AUTHORITIVE INFORMATION, EDUCATION, STANDARDS, AND ADVOCACY. ADDITIONALLY, ITS CORE VALUES INCLUDE LEADERSHIP, STEWARDSHIP, COLLABORATION, AND PROFESSIONALISM.THE NATURAL STONE INSTITUTE (NSI) WAS FORMED IN 2018 AS A MERGER OF THE MARBLE INSTITUTE OF AMERICA (MIA) AND THE BUILDING STONE INSTITUTE (BSI). THE BUILDING STONE INSTITUTE WAS FORMED IN 1894 AS THE INTERNATIONAL CUT STONE CONTRACTORS AND QUARRYMEN'S ASSOCIATION; THE NAME WAS CHANGED TO THE BUILDING STONE INSTITUTE IN 1955. ESTABLISHED IN 1903 AS THE NATIONAL ASSOCIATION OF MARBLE DEALERS, THE MARBLE INSTITUTE OF AMERICA OFFICIALLY FORMED IN 1944, WHEN THE ASSOCIATION MERGED WITH THE NATIONAL ASSOCIATION OF MARBLE PRODUCERS. IN 1962, THE NATIONAL ASSOCIATION OF MARBLE BUILDERS MERGED WITH MARBLE INSTITUTE OF AMERICA.
Program accomplishments
- ELECTRONIC MEDIA AND PUBLICATIONS:THE ORGANIZATION PROVIDES A VARIETY OF PRINT AND ELECTRONIC PUBLICATIONS, INCLUDING A BI-MONTHLY MEMBER NEWSLETTER AND MAGAZINE FOR THE DESIGN COMMUNITY. THE ORGANIZATION ALSO PROVIDES THE DIMENSION STONE DESIGN MANUAL, A TECHNICAL PUBLICATION CONTAINING SPECIFICATIONS AND TECHNICAL DATA REGARDING WORKING WITH NATURAL STONE. CONSUMER BROCHURES AND SAFETY RESOURCES ARE ALSO PROVIDED.Expenses $844,621 · revenue $1,125,555
- INDUSTRY EDUCATION:THE ORGANIZATION PROVIDES HIGH QUALITY EDUCATIONAL PROGRAMMING FOR NATURAL STONE PROFESSIONALS THROUGH THE FOLLOWING OUTLETS: TRADE SHOWS, REGIONAL SEMINARS, ONLINE EDUCATION, AND WEBINARS. CONTINUING EDUCATION TO THE ARCHITECTURE AND DESIGN COMMUNITY IS PROVIDED THROUGH TRADE SHOWS, ONLINE EDUCATION, WEBINARS, AND IN PERSON SEMINARS.Expenses $523,525 · revenue $189,685
- TECHNICAL AND EDUCATIONAL SERVICES: THE ORGANIZATION HAS ONE TECHNICAL DIRECTOR AND ONE EDUCATIONAL DIRECTOR TO ASSIST MEMBERS WITH TECHNICAL, EDUCATIONAL, AND OTHER QUESTIONS. THE ORGANIZATION OFFERS A VARIETY OF EDUCATION PROGRAMS TO ITS MEMBERS. THE ORGANIZATION ALSO OFFERS ITS MEMBERS AN INDUSTRY EXPERT TO INSPECT STONE PROJECTS ON SITE FOR A FEE.Expenses $413,634 · revenue $451,513
- PROMOTION OUTREACH (TRADE ADVERTISING AND TRADE SHOW PARTICIPATION):NSI ADVERTISES REGULARLY TO PROMOTE THE ATTRIBUTES OF, AND THE USE OF, NATURAL STONE TO ARCHITECTS, DESIGNERS, AND KITCHEN & BATH DEALERS. THE ASSOCIATION ALSO EXHIBITS AT SEVERAL TRADE SHOWS IN THE U.S. AND INTERNATIONALLY PROMOTING THE USE OF NATURAL STONE AS WELL AS THE TECHNICAL STANDARDS PUBLISHED BY THE NATURAL STONE INSTITUTE.Expenses $103,012 · revenue $159,282
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 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 38-2817639
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1990
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $4,475,379
- Income (IRS master file)
- $4,511,115
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $4,244,812 | $4,068,081 | $4,475,379 | XML |
| 990 | December 2024 | $3,921,514 | $3,918,305 | $4,338,344 | XML |
| 990 | December 2023 | $3,380,681 | $3,351,307 | $4,199,896 | XML |
| 990 | December 2022 | $3,312,010 | $3,039,204 | $3,618,705 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 38-2817639).
Questions about NATURAL STONE INSTITUTE
- What is the EIN of NATURAL STONE INSTITUTE?
- The employer identification number (EIN) of NATURAL STONE INSTITUTE is 38-2817639.
- Is NATURAL STONE INSTITUTE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1990.
- Are donations to NATURAL STONE INSTITUTE tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does NATURAL STONE INSTITUTE 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 NATURAL STONE INSTITUTE due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did NATURAL STONE INSTITUTE last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of NATURAL STONE INSTITUTE?
- The 990 for the year ended December 31, 2025 names JAMES HIEB.
- Who are the officers and directors of NATURAL STONE INSTITUTE?
- The 990 for the year ended December 31, 2025 lists 14 people; 1 received compensation from the organization, the highest $233,544 (JAMES HIEB, CHIEF EXECUTIVE OFFICER).
- How much revenue does NATURAL STONE INSTITUTE have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $4,244,812, expenses of $4,068,081 and total assets of $4,475,379 at year end.
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