Civic Intelligence

Capstone Spiritual Foundation Inc.

EIN 55-0815645 • 501(c)3 • Atlanta, GA

Pub. 78 Eligible

Profile

Spritial training & counseling.

5784 Lake Forrest DrAtlanta, GA 30328

n/A

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

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

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

Liabilities / Revenue

62nd percentile

0.00x

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

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

Net Margin

46th percentile

0.0%

Higher net margin than 46% of similar nonprofits.

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

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

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

Asset Growth

55th percentile

0.0%

Faster asset growth than 55% of similar nonprofits.

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

Revenue Growth

53rd percentile

0.0%

Faster revenue growth than 53% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets60th percentile

Assets

Flat

$234

Flat from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Flat

$234

Flat from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin46th percentile

Revenue

Flat

$200

Flat from 2023

Expenses

Flat

$200

Flat from 2023

Net Income

Flat

$0

Flat from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth55th percentile

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

$15K$10K$5.0K$0Assets 2011: $5,207Liabilities 2011: $0Net Assets 2011: $5,2072011Assets 2012: $14,438Liabilities 2012: $0Net Assets 2012: $14,4382012Assets 2013: $2,011Liabilities 2013: $0Net Assets 2013: $2,0112013Assets 2014: $1,394Liabilities 2014: $0Net Assets 2014: $1,3942014Assets 2015: $868Liabilities 2015: $0Net Assets 2015: $8682015Assets 2016: $868Liabilities 2016: $0Net Assets 2016: $8682016Assets 2017: $868Liabilities 2017: $0Net Assets 2017: $8682017Assets 2018: $735Liabilities 2018: $0Net Assets 2018: $7352018Assets 2019: $735Liabilities 2019: $0Net Assets 2019: $7352019Assets 2021: $469Liabilities 2021: $0Net Assets 2021: $4692021Assets 2022: $234Liabilities 2022: $0Net Assets 2022: $2342022Assets 2023: $234Liabilities 2023: $0Net Assets 2023: $2342023Assets 2024: $234Liabilities 2024: $0Net Assets 2024: $2342024

Highlighted filing

2024

Assets$234
Liabilities$0
Net Assets$234
Open 2024 Filing

Operations Trend

Revenue Growth53rd percentile

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

$40K$20K$0-$20KExpenses 2011: $3752011Expenses 2012: $26,7382012Revenue 2013: $21,925Expenses 2013: $34,352Net Income 2013: -$12,4272013Revenue 2014: $0Expenses 2014: $0Net Income 2014: $02014Revenue 2015: $0Expenses 2015: $60Net Income 2015: -$602015Revenue 2016: $0Expenses 2016: $0Net Income 2016: $02016Revenue 2017: $0Expenses 2017: $0Net Income 2017: $02017Revenue 2018: $0Expenses 2018: $133Net Income 2018: -$1332018Revenue 2019: $0Expenses 2019: $0Net Income 2019: $02019Revenue 2021: $0Expenses 2021: $133Net Income 2021: -$1332021Revenue 2022: $0Expenses 2022: $235Net Income 2022: -$2352022Revenue 2023: $200Expenses 2023: $200Net Income 2023: $02023Revenue 2024: $200Expenses 2024: $200Net Income 2024: $02024

Highlighted filing

2024

Revenue$200
Expenses$200
Net Income$0
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$234
Liabilities
$0
Net assets
$234
Revenue
$200
Expenses
$200
Net income
$0
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.23$0.00$0.23$0.20$0.20$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.23$0.00$0.23$0.20$0.20$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.23$0.00$0.23$0.00$0.24$0.24
2021Detailed filing. Detailed filing data is available for this year.$0.47$0.00$0.47$0.00$0.13$0.13
2019Detailed filing. Detailed filing data is available for this year.$0.74$0.00$0.74$0.00$0.00$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.74$0.00$0.74$0.00$0.13$0.13
2017Detailed filing. Detailed filing data is available for this year.$0.87$0.00$0.87$0.00$0.00$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.87$0.00$0.87$0.00$0.00$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.87$0.00$0.87$0.00$0.06$0.06
2014Detailed filing. Detailed filing data is available for this year.$1.39$0.00$1.39$0.00$0.00$0.00
2013Detailed filing. Detailed filing data is available for this year.$2.01$0.00$2.01$21.9$34.4$12.4
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.4$0.00$14.4$26.7
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.21$0.00$5.21$0.38
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 11, 2025
Return Version
2024v5.0
Gross Receipts
$200
Mission and Program Overview

Mission

Spritial training & counseling.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$234$234→ $0
Cash and Non-Interest-Bearing Accounts$161$161→ $0
Inventories for Sale or Use$73$73→ $0
Total Assets$234$234→ $0
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$234$234→ $0
Total Liabilities and Net Assets / Fund Balance$234$234→ $0
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Kathleen LewisPresident
Revenue and Support

Revenue Composition

Contributions and Grants
$200
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$200
Change in Net Assets
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$200
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$200--$200
Total Functional Expenses$200$0$0$200
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“All documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Capstone Spiritual Foundation Inc
EIN
55-0815645
Phone
7709560711
Address
5784 LAKE FORREST DR, ATLANTA, GA 30328

Signing Officer

Name
Kathleen Lewis
Title
President
Phone
7709568252
Signed
2025-11-11

Organization Details

Principal Officer
Kathleen Lewis
Formed
2003
Legal Domicile
Ga
Voting Board Members
1
Independent Board Members
1
Employees
0

Preparer

Firm
Wilson Lewis
Address
6650 SUGARLOAF PKWY STE 900, DULUTH, GA 30097
Preparer
Amil J Ferraro Jr
Phone
7704761004
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Spritial training & counseling.”

Raw XML Appendix211 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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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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