Civic Intelligence

Friends of Steppingstone Light Inc

EIN 33-1481038 • 501(c)3 • Great Neck, NY

Profile

The organization exists in anticipation of the restoration and maintenance of the steppingstone light station, a lighthouse located in the western long island sound. Supplementary activities will include marine & environmental education and stewardship, through tours, classes, and volunteer projects.

1 Bernard StreetGreat Neck, NY 11023

n/A

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE A • <$500k nonprofits • Source year 2025

Liabilities / Revenue

59th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE A • <$500k nonprofits • Source year 2025

Net Margin

96th percentile

90%

Higher net margin than 96% of similar nonprofits.

NTEE A • <$500k nonprofits • Source year 2025

Top Officer Pay

92nd percentile

$0

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

NTEE A82 • <$500k nonprofits • Source year 2025

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Balance Sheet
Liabilities / Assets59th percentile

Assets

$4,504

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

$4,504

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue59th percentileNet Margin96th percentile

Revenue

$5,000

No earlier filing loaded for comparison.

Expenses

$496

No earlier filing loaded for comparison.

Net Income

$4,504

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$6.0K$4.0K$2.0K$0Assets 2025: $4,504Liabilities 2025: $0Net Assets 2025: $4,5042025

Highlighted filing

2025

Assets$4,504
Liabilities$0
Net Assets$4,504
Open 2025 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$6.0K$4.0K$2.0K$0Revenue 2025: $5,000Expenses 2025: $496Net Income 2025: $4,5042025

Highlighted filing

2025

Revenue$5,000
Expenses$496
Net Income$4,504
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,504
Liabilities
$0
Net assets
$4,504
Revenue
$5,000
Expenses
$496
Net income
$4,504
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4,504$0$4,504$5,000$496$4,504
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 15, 2024 to Sep 30, 2025
Signed
Jan 22, 2026
Return Version
2024v5.2
Gross Receipts
$5,000
Mission and Program Overview

Mission

The organization exists in anticipation of the restoration and maintenance of the steppingstone light station, a lighthouse located in the western long island sound. Supplementary activities will include marine & environmental education and stewardship, through tours, classes, and volunteer projects.

Program Services

DescriptionGrantsExpenses
THE ORGANIZATION EXISTS IN ANTICIPATION OF THE RESTORATION AND MAINTENANCE OF THE STEPPINGSTONE LIGHT STATION, A LIGHTHOUSE LOCATED IN THE WESTERN LONG ISLAND SOUND. SUPPLEMENTARY ACTIVITIES WILL INCLUDE MARINE & ENVIRONMENTAL EDUCATION AND STEWARDSHIP, THROUGH TOURS, CLASSES, AND VOLUNTEER PROJECTS.$0$0
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ROBERT LINCOLNPresidentPT$0--
TONY MARULLITreasurerPT$0--
JUSTIN RASTEGARSecretaryPT$0--
Filing and Contact Details

Filer

Filer Name
Friends of Steppingstone Light Inc
EIN
33-1481038
Phone
5166470804
Address
1 BERNARD STREET, GREAT NECK, NY 11023

Signing Officer

Name
Robert Lincoln
Title
President
Phone
5166470804
Signed
2026-01-22

Preparer

Firm
Arthur F Stewart CPA
Address
205 W MAIN ST, SAYVILLE, NY 11782
Preparer
Arthur F Stewart CPA
Phone
6316663379
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16 - Other Expenses

“Description: OFFICE SUPPLIES. Amount: 121. Description: INSURANCE EXPENSE. Amount: 357. Description: BANK SERVICE CHARGES. Amount: 18. Total to Form 990-EZ, line 16: 496.”

Raw XML Appendix133 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0ROBERT LINCOLN
IRS990EZ/BooksInCareOfDetail/PhoneNum05166470804
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01 BERNARD STREET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0GREAT NECK
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd011023
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt00
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt04504
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt05000
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt04504
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt00
IRS990EZ/Form990TotalAssetsGrp/EOYAmt04504
IRS990EZ/GrossReceiptsAmt05000
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InitialReturnInd0X
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt00
IRS990EZ/NetAssetsOrFundBalancesEOYAmt04504
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt00
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt04504
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt25.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ROBERT LINCOLN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1TONY MARULLI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JUSTIN RASTEGAR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt0496
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0THE ORGANIZATION EXISTS IN ANTICIPATION OF THE RESTORATION AND MAINTENANCE OF THE STEPPINGSTONE LIGHT STATION, A LIGHTHOUSE LOCATED IN THE WESTERN LONG ISLAND SOUND. SUPPLEMENTARY ACTIVITIES WILL INCLUDE MARINE & ENVIRONMENTAL EDUCATION AND STEWARDSHIP, THROUGH TOURS, CLASSES, AND VOLUNTEER PROJECTS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE ORGANIZATION EXISTS IN ANTICIPATION OF THE RESTORATION AND MAINTENANCE OF THE STEPPINGSTONE LIGHT STATION, A LIGHTHOUSE LOCATED IN THE WESTERN LONG ISLAND SOUND. SUPPLEMENTARY ACTIVITIES WILL INCLUDE MARINE & ENVIRONMENTAL EDUCATION AND STEWARDSHIP, THROUGH TOURS, CLASSES, AND VOLUNTEER PROJECTS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SchoolOperatingInd00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0NY
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0496
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt05000
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE ORGANIZATION IS FILING A SHORT-YEAR RETURN FOR THIS YEAR, DUE TO THIS BEING THE ORGANIZATION'S INITIAL FILING.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Part II, Short Year Explanation:
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt05000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt05000
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt05000
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt05000
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05000
IRS990ScheduleA/TotalSupportAmt05000
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description: OFFICE SUPPLIES. Amount: 121. Description: INSURANCE EXPENSE. Amount: 357. Description: BANK SERVICE CHARGES. Amount: 18. Total to Form 990-EZ, line 16: 496.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16 - Other Expenses
TransferPrsnlBnftContractsDecl/DeclarationDesc0The organization did not, during the year, receive any funds, directly,or indirectly, to pay premiums on a personal benefit contract.The organization, did not, during the year, pay any premiums, directly,or indirectly, on a personal benefit contract.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT LINCOLN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05166470804
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRIENDS OF STEPPINGSTONE LIGHT INC
ReturnHeader/Filer/BusinessNameControlTxt0FRIE
ReturnHeader/Filer/EIN0331481038
ReturnHeader/Filer/PhoneNum05166470804
ReturnHeader/Filer/USAddress/AddressLine1Txt01 BERNARD STREET
ReturnHeader/Filer/USAddress/CityNm0GREAT NECK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd011023
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0113018618
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ARTHUR F STEWART CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0205 W MAIN ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAYVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd011782
ReturnHeader/PreparerPersonGrp/PhoneNum06316663379
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ARTHUR F STEWART CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-01-22T09:47:45-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-10-15
ReturnHeader/TaxPeriodEndDt02025-09-30
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)3 • <$500k nonprofits