Civic Intelligence

Stone Owl Institute Inc

EIN 37-1949354 • 501(c)3 • Abilene, TX

Profile

The organization's primary purpose is to promote and enrich the understanding of country and community in abilene, texas. This will be done through educational programs.

102 Cypress StAbilene, TX 79601

www.stoneowlinstitute.org

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.

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

Liabilities / Revenue

61st percentile

0.00x

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

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

Net Margin

21st percentile

-23%

Higher net margin than 21% of similar nonprofits.

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

Top Officer Pay

99th percentile

$75,000

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 80.1% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

13th percentile

-75%

Faster asset growth than 13% of similar nonprofits.

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

Revenue Growth

26th percentile

-28%

Faster revenue growth than 26% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets59th percentile

Assets

Down

$5,690

Down $17,530 (-75%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$5,690

Down $17,530 (-75%) from 2023

Operations
Liabilities / Revenue61st percentileNet Margin21st percentile

Revenue

Down

$75,000

Down $29,000 (-28%) from 2023

Expenses

Up

$92,530

Up $321 (+0.3%) from 2023

Net Income

Down

-$17,530

Down $29,321 (-249%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth13th percentile

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

$30K$20K$10K$0Assets 2020: $29,922Liabilities 2020: $1,425Net Assets 2020: $28,4972020Assets 2021: $5,932Liabilities 2021: $1,539Net Assets 2021: $4,3932021Assets 2022: $12,959Liabilities 2022: $1,530Net Assets 2022: $11,4292022Assets 2023: $23,220Liabilities 2023: $0Net Assets 2023: $23,2202023Assets 2024: $5,690Liabilities 2024: $0Net Assets 2024: $5,6902024

Highlighted filing

2024

Assets$5,690
Liabilities$0
Net Assets$5,690
Open 2024 Filing

Operations Trend

Revenue Growth26th percentile

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

$150K$100K$50K$0-$50KRevenue 2020: $94,150Expenses 2020: $65,653Net Income 2020: $28,4972020Revenue 2021: $63,514Expenses 2021: $87,618Net Income 2021: -$24,1042021Revenue 2022: $93,650Expenses 2022: $86,614Net Income 2022: $7,0362022Revenue 2023: $104,000Expenses 2023: $92,209Net Income 2023: $11,7912023Revenue 2024: $75,000Expenses 2024: $92,530Net Income 2024: -$17,5302024

Highlighted filing

2024

Revenue$75,000
Expenses$92,530
Net Income-$17,530
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,690
Liabilities
$0
Net assets
$5,690
Revenue
$75,000
Expenses
$92,530
Net income
-$17,530
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.06$0.00$0.06$0.75$0.93$0.18
2023Detailed filing. Detailed filing data is available for this year.$0.23$0.00$0.23$1.04$0.92$0.12
2022Detailed filing. Detailed filing data is available for this year.$0.13$0.02$0.11$0.94$0.87$0.07
2021Detailed filing. Detailed filing data is available for this year.$0.06$0.02$0.04$0.64$0.88$0.24
2020Detailed filing. Detailed filing data is available for this year.$0.30$0.01$0.28$0.94$0.66$0.28
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 6, 2025
Return Version
2024v5.1
Gross Receipts
$75,000
Mission and Program Overview

Mission

The organization's primary purpose is to promote and enrich the understanding of country and community in abilene, texas. This will be done through educational programs.

Program Services

DescriptionGrantsExpenses
STONE OWL SCHOLAR PROGRAM: 9 WEEK PROGRAM FOR LOCAL HIGH SCHOOL JUNIORS AND SENIORS TO LEARN THE HISTORY OF THE U.S.A. AND HOW GOVERNMENT OPERATES, CIVIC VALUES AND THE FUNDAMENTALS OF MANAGING PERSONAL FINANCE.$0$89,301
STONE OWL PARLIAMENT: OFFERS THE STONE OWL SCHOLAR CURRICULUM TO THE GENERAL PUBLIC FOR EDUCATIONAL PURPOSES.$0$0
ABILENE HISTORY IN PLAIN SIGHT: A FREE PROGRAM OFFERED TO THE GENERAL PUBLIC WITH DISCUSSIONS ON THE HISTORY OF THE UNITES STATES AND OF ABILENE, TEXAS.$0$0
Compensation and Service Providers
Top Officer Pay99th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JAY MOOREExecutive DirectorFT$75,000-$75,000
TAYLOR STURGISPresident-$0--
PAUL B THAMESVice President-$0--
JASON E HALLSecretary-$0--
Filing and Contact Details

Filer

Filer Name
Stone Owl Institute Inc
EIN
37-1949354
Phone
3256658111
Address
102 CYPRESS ST, ABILENE, TX 79601

Signing Officer

Name
Jay Moore
Title
Executive Director
Phone
3256658111
Signed
2025-05-06
Discuss with paid preparer
Yes

Preparer

Firm
Condley and Company Llp
Address
PO BOX 2993, ABILENE, TX 79604-2993
Preparer
Gaye Davis CPA
Phone
3256776251
Supplemental Narrative

Additional Explanations

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

“Description: bank fees. Amount: 75. Description: payroll tax expense. Amount: 5,801. Description: plaques. Amount: 1,035. Description: miscellaneous. Amount: 1,532. Description: office expense. Amount: 5,671. Description: security. Amount: 187. Total to form 990-ez, line 16: 14,301.”

Raw XML Appendix150 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/BusinessNameLine1Txt0JAY MOORE
IRS990EZ/BooksInCareOfDetail/PhoneNum03256658111
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0102 CYPRESS ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0ABILENE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TX
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd079601
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt023220
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt05690
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt075000
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-17530
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt03229
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt023220
IRS990EZ/Form990TotalAssetsGrp/EOYAmt05690
IRS990EZ/GrossReceiptsAmt075000
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt023220
IRS990EZ/NetAssetsOrFundBalancesEOYAmt05690
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt023220
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt05690
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt340.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt375000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0TAYLOR STURGIS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1PAUL B THAMES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JASON E HALL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JAY MOORE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3EXECUTIVE DIRECTOR
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt014301
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0THE ORGANIZATION'S PRIMARY PURPOSE IS TO PROMOTE AND ENRICH THE UNDERSTANDING OF COUNTRY AND COMMUNITY IN ABILENE, TEXAS. THIS WILL BE DONE THROUGH EDUCATIONAL PROGRAMS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0STONE OWL SCHOLAR PROGRAM: 9 WEEK PROGRAM FOR LOCAL HIGH SCHOOL JUNIORS AND SENIORS TO LEARN THE HISTORY OF THE U.S.A. AND HOW GOVERNMENT OPERATES, CIVIC VALUES AND THE FUNDAMENTALS OF MANAGING PERSONAL FINANCE.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1STONE OWL PARLIAMENT: OFFERS THE STONE OWL SCHOLAR CURRICULUM TO THE GENERAL PUBLIC FOR EDUCATIONAL PURPOSES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2ABILENE HISTORY IN PLAIN SIGHT: A FREE PROGRAM OFFERED TO THE GENERAL PUBLIC WITH DISCUSSIONS ON THE HISTORY OF THE UNITES STATES AND OF ABILENE, TEXAS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt10
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt20
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt089301
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt10
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt20
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt075000
IRS990EZ/SchoolOperatingInd00
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt092530
IRS990EZ/TotalProgramServiceExpensesAmt089301
IRS990EZ/TotalRevenueAmt075000
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.STONEOWLINSTITUTE.ORG
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt075000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0104000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt093650
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt063514
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt094150
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0430314
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt0430314
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt075000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0104000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt093650
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt063514
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt094150
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0430314
IRS990ScheduleA/TotalSupportAmt0430314
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: BANK FEES. AMOUNT: 75. DESCRIPTION: PAYROLL TAX EXPENSE. AMOUNT: 5,801. DESCRIPTION: PLAQUES. AMOUNT: 1,035. DESCRIPTION: MISCELLANEOUS. AMOUNT: 1,532. DESCRIPTION: OFFICE EXPENSE. AMOUNT: 5,671. DESCRIPTION: SECURITY. AMOUNT: 187. TOTAL TO FORM 990-EZ, LINE 16: 14,301.
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/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JAY MOORE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03256658111
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0STONE OWL INSTITUTE INC
ReturnHeader/Filer/BusinessNameControlTxt0STON
ReturnHeader/Filer/EIN0371949354
ReturnHeader/Filer/PhoneNum03256658111
ReturnHeader/Filer/USAddress/AddressLine1Txt0102 CYPRESS ST
ReturnHeader/Filer/USAddress/CityNm0ABILENE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd079601
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0751056027
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CONDLEY AND COMPANY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 2993
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ABILENE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0796042993
ReturnHeader/PreparerPersonGrp/PhoneNum03256776251
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GAYE DAVIS CPA
ReturnHeader/ReturnTs02025-05-07T11:00:03-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.