Nonprofit · EIN 52-1270668
LIVING STONES FOUNDATION
Tax-exempt · CULPEPER, VA 22701
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-PF | $261,296 | $511,781 | -$250,485 | $6,406,347 | $185,000 | $6,221,347 |
| December 31, 2023 | 990-PF | $203,684 | $568,597 | -$364,913 | $6,656,832 | $185,000 | $6,471,832 |
Financial details: 990-PF for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $19,182
- Dividends
- $72,068
- Net rental income
- $18,689
- Other income
- -$9,954
Expenses
- Grants and similar amounts paid
- $225,000
- Disbursements for charitable purposes
- $225,000
Balance sheet and other
- Total assets, start of year
- $6,656,832
- Total assets, end of year
- $6,406,347
- Total liabilities, end of year
- $185,000
- Net assets, end of year
- $6,221,347
- Fair market value of assets
- $4,139,510
- Qualifying distributions
- $225,000
- Net investment income
- $242,114
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-PF for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| William C Powell 10048 White Shop Road, Culpeper, VA 22701 | President | 12 | $0 |
| Lilja Powell 10048 White Shop Road, Culpeper, VA 22701 | Secretary | 3 | $0 |
| Elizabeth S Powell 10050 White Shop Road, Culpeper, VA 22701 | Vice-President | 1 | $0 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| William C Powell 10048 White Shop Road, Culpeper, VA 22701 | President | 12 | $0 |
| Lilja Powell 10048 White Shop Road, Culpeper, VA 22701 | Secretary | 3 | $0 |
| Elizabeth S Powell 10050 White Shop Road, Culpeper, VA 22701 | Vice-President | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1029, CULPEPER, VA 22701-1029
- Signed the 990-PF
- William C Powell, President
- Phone
- (540) 825-8005
- Return prepared by
- The Jones Group CPAs & Consultants
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. 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-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 52-1270668
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 1982
- Accounting year ends
- December
- Files
- Form 990-PF
- Assets (IRS master file)
- $6,406,347
- Income (IRS master file)
- $261,296
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2024 | $261,296 | $511,781 | $6,406,347 | XML |
| 990-PF | December 2023 | $203,684 | $568,597 | $6,656,832 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2018 | – | – | – | 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 52-1270668).
Questions about LIVING STONES FOUNDATION
- What is the EIN of LIVING STONES FOUNDATION?
- The employer identification number (EIN) of LIVING STONES FOUNDATION is 52-1270668.
- Is LIVING STONES FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1982.
- Are donations to LIVING STONES FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does LIVING STONES FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of LIVING STONES FOUNDATION 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 LIVING STONES FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2024.
- Who are the officers and directors of LIVING STONES FOUNDATION?
- The 990-PF for the year ended December 31, 2024 lists 3 people; 0 received compensation from the organization.
- How much revenue does LIVING STONES FOUNDATION have?
- On its 990-PF for the year ended December 31, 2024 it reported revenue of $261,296, expenses of $511,781 and total assets of $6,406,347 at year end.
Other nonprofits in CULPEPER
- UVA CULPEPER MEDICAL CENTER EIN 54-0622371 · last filed 990 for 2025
- ASSOCIATION OF SOCIAL WORK BOARDS EIN 22-2414510 · last filed 990 for 2025
- CULPEPER WELLNESS FOUNDATION EIN 52-1366700 · last filed 990 for 2025
- AMERICAN FROZEN FOOD INSTITUTE EIN 53-0114635 · last filed 990 for 2025
- PERSECUTION PROJECT FOUNDATION EIN 54-1976312 · last filed 990 for 2025
- COUNTRY CLUB OF CULPEPER INC EIN 54-0572704 · last filed 990 for 2024
- CULPEPER BAPTIST CHILD DEVELOPMENT CENTER INC EIN 61-1667752 · last filed 990 for 2025
- SHARE HEALTHCARE EIN 85-2848701 · last filed 990 for 2025