Civic Intelligence

Children'S Art Foundation Inc

EIN 23-7317498 • 501(c)3 • Santa Cruz, CA

Profile

Publishing children's writing and artwork.

2460 17th Avenue 1050Santa Cruz, CA 95062

stonesoup.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

97th percentile

3.58x

Higher debt load relative to assets than 97% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

94th percentile

0.92x

Higher debt load relative to revenue than 94% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

26th percentile

-16%

Higher net margin than 26% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

86th percentile

$15,291

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 14.1% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

45th percentile

-5.1%

Faster asset growth than 45% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

23rd percentile

-39%

Faster revenue growth than 23% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$27,719

Down $1,480 (-5.1%) from 2023

Liabilities

Up

$99,329

Up $15,516 (+19%) from 2023

Net Assets

Down

-$71,610

Down $16,996 (-31%) from 2023

Revenue

Down

$108,385

Down $69,419 (-39%) from 2023

Expenses

Down

$125,381

Down $51,935 (-29%) from 2023

Net Income

Down

-$16,996

Down $17,484 (-3583%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200K$100K$0-$100KAssets 2012: $163,299Liabilities 2012: $733Net Assets 2012: $162,5662012Assets 2013: $98,958Liabilities 2013: $1,428Net Assets 2013: $97,5302013Assets 2014: $71,993Liabilities 2014: $1,391Net Assets 2014: $70,6022014Assets 2015: $40,662Liabilities 2015: $1,197Net Assets 2015: $39,4652015Assets 2016: $38,317Liabilities 2016: $6,584Net Assets 2016: $31,7332016Assets 2017: $15,846Liabilities 2017: $6,291Net Assets 2017: $9,5552017Assets 2018: $17,635Liabilities 2018: $8,278Net Assets 2018: $9,3572018Assets 2019: $26,581Liabilities 2019: $26,066Net Assets 2019: $5152019Assets 2020: $31,823Liabilities 2020: $41,347Net Assets 2020: -$9,5242020Assets 2021: $52,803Liabilities 2021: $50,018Net Assets 2021: $2,7852021Assets 2022: $28,073Liabilities 2022: $83,175Net Assets 2022: -$55,1022022Assets 2023: $29,199Liabilities 2023: $83,813Net Assets 2023: -$54,6142023Assets 2024: $27,719Liabilities 2024: $99,329Net Assets 2024: -$71,6102024

Highlighted filing

2024

Assets$27,719
Liabilities$99,329
Net Assets-$71,610

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KExpenses 2012: $420,8002012Revenue 2013: $441,468Expenses 2013: $506,504Net Income 2013: -$65,0362013Revenue 2014: $395,489Expenses 2014: $422,417Net Income 2014: -$26,9282014Revenue 2015: $342,093Expenses 2015: $373,334Net Income 2015: -$31,2412015Revenue 2016: $297,670Expenses 2016: $305,322Net Income 2016: -$7,6522016Revenue 2017: $96,909Expenses 2017: $119,087Net Income 2017: -$22,1782017Revenue 2018: $108,823Expenses 2018: $109,021Net Income 2018: -$1982018Revenue 2019: $123,712Expenses 2019: $132,554Net Income 2019: -$8,8422019Revenue 2020: $157,274Expenses 2020: $167,313Net Income 2020: -$10,0392020Revenue 2021: $231,425Expenses 2021: $219,116Net Income 2021: $12,3092021Revenue 2022: $185,573Expenses 2022: $243,460Net Income 2022: -$57,8872022Revenue 2023: $177,804Expenses 2023: $177,316Net Income 2023: $4882023Revenue 2024: $108,385Expenses 2024: $125,381Net Income 2024: -$16,9962024

Highlighted filing

2024

Revenue$108,385
Expenses$125,381
Net Income-$16,996

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 7, 2025
Return Version
2024v5.0
Gross Receipts
$110,146
Mission and Program Overview

Mission

Publishing children's writing and artwork.

Program Services

DescriptionGrantsExpenses
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 79,040-$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.-$12,317
ART CLASSES AND WRITING WORKSHOPS OFFERED TO THE GENERAL PUBLIC TO CARRY OUT THE MISSION OF THE ORGANIZATION.-$6,750
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
EMMA WOODPresidentFT$15,291-$15,291
WILLIAM RUBELDirector-$0--
DEVON PEARCEDirector-$0--
LOUIS PEARCEDirector-$0--
Filing and Contact Details

Filer

Filer Name
CHILDREN'S ART FOUNDATION INC
EIN
23-7317498
Phone
8316005969
Address
2460 17TH AVENUE 1050, SANTA CRUZ, CA 95062

Signing Officer

Name
William Rubel
Title
Director
Phone
8316005969
Signed
2025-11-07
Discuss with paid preparer
Yes

Preparer

Firm
Rood & Dinis Llp
Address
715 UNIVERSITY AVE, SACRAMENTO, CA 95825-6708
Preparer
Brandon M Rood CPA
Phone
9169294450
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

Expenses display ads 1,350 supplies 1,403 travel 33 interest 7,025 insurance 1,045 website 9,940 bank charges 8,094 submission expense 216 taxes & licenses 260 total 29,366

Form 990-ez, Part II, Line 24

43,094 43,094 less accumulated depreciation 43,094 43,094 total 0 0

Form 990-ez, Part II, Line 26

Accounts payable and accrued expenses 4,376 6,592 loans from officers 79,437 92,737

Form 990-ez, Part III, Line 28

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 79,040

Form 990-ez, Part III, Line 29

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.

Raw XML Appendix166 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3STONE 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 79,040
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