Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
EIN 77-0662148 • 501(c)3 • San Jose, CA
Profile
Living stones village exists to love and care for disabled and abandoned children as well as preparing them for responsible living in society. The village provides holistic care in a family setting oriented to the physical, emotional, intellectual, and spiritual needs of children under her care. Living stones village will uphold the value of each child, enhance their emotional maturity, and maximize their unique potential through a nurturing and equipping model.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
30th percentile
Higher net margin than 30% of similar nonprofits.
Top Officer Pay
92nd percentile
Higher top officer pay than 92% of similar nonprofits.
Top officer pay equals 45.5% of source-year revenue.
Asset Growth
12th percentile
Faster asset growth than 12% of similar nonprofits.
Revenue Growth
71st percentile
Faster revenue growth than 71% of similar nonprofits.
Assets
Down$460,459
Down $3,977,119 (-90%) from 2023
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Down$460,459
Down $3,977,119 (-90%) from 2023
Revenue
Up$87,920
Up $13,575 (+18%) from 2023
Expenses
Down$97,009
Down $139,460 (-59%) from 2023
Net Income
Up-$9,089
Up $153,035 (+94%) from 2023
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
Living Stones Village exists to love and care for disabled and abandoned children as well as preparing them for responsible living in society. The village provides holistic care in a family setting oriented to the physical, emotional, intellectual, and spiritual needs
| Description | Grants | Expenses |
|---|---|---|
| Living Stones Village is an orphanage for disabled and abandoned children, operated in Guangxi, China. Children with missing limbs, cerebral palsy, polio, hearing impairment, blindness, and crippling burn injuries are being raised and treasured in the village. LSV uses the public support to provide caring, family, education and vocational training for children. LSV also provides community services. | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Abraham Poon | President | PT | $40,000 | - | $40,000 |
| Lillian Poon | Vice President | PT | $40,000 | - | $40,000 |
| Peter Chang | Treasurer | - | $0 | - | - |
| Pansy Hui | Secretary | - | $0 | - | - |
| Helena Wong | Executive Director | FT | $0 | - | - |
| Sheryl Nga Mei Chiang | Trustee | PT | $0 | - | - |
“Interest Income $2625”
“Abba Housing $600”
“Other Income $507”
“Office Expenses $102”
“Overseas Worker Support $9920”
“PayPal Processing Fees $1427”
“Federal & State Taxes $328”
“Miscellaneous $20”
“Bank Fees $12”
“Accounts Receivable - Beginning $100000 Accounts Receivable - Ending $100000”
“Undeposited Funds - Beginning $4000 Undeposited Funds - Ending $0”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
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| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Peter Cheng |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 4082801021 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2360 MCLAUGHLIN AVENUE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | SAN JOSE |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 95122 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 366538 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 360459 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 84188 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -9089 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 400 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeCountryCd | 0 | OC |
| IRS990EZ/ForeignOfficeInd | 0 | true |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 470538 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 460459 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 87920 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 470538 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 460459 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 470538 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 460459 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 30.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 30.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 40.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 40000 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 40000 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Abraham Poon |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Lillian Poon |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Peter Chang |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Pansy Hui |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | Helena Wong |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | Sheryl Nga Mei Chiang |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Vice President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Secretary |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Executive Dir. |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | Trustee |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 104000 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 100000 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -990 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 11809 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 3732 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | Living Stones Village exists to love and care for disabled and abandoned children as well as preparing them for responsible living in society. The village provides holistic care in a family setting oriented to the physical, emotional, intellectual, and spiritual needs |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | Living Stones Village is an orphanage for disabled and abandoned children, operated in Guangxi, China. Children with missing limbs, cerebral palsy, polio, hearing impairment, blindness, and crippling burn injuries are being raised and treasured in the village. LSV uses the public support to provide caring, family, education and vocational training for children. LSV also provides community services. |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 84800 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 97009 |
| IRS990EZ/TotalRevenueAmt | 0 | 87920 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationOtherDesc | 0 | Charity |
| IRS990EZ/TypeOfOrganizationOtherInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.LIVINGSTONESVILLAGE.ORG |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 84188 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 72545 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 78278 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 78295 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 120994 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 434300 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 2625 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 7 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 3 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1052 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 3687 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt | 0 | 1107 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt | 0 | 1800 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 2907 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 2625 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 7 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 3 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1052 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 3687 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00840 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00510 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/Post1975UBTIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99160 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99490 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 437207 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 85295 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 74345 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 78278 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 78295 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 120994 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 437207 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 87920 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 74345 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 78285 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 78298 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 122046 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 440894 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Interest Income $2625 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Abba Housing $600 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Other Income $507 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Office Expenses $102 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Overseas Worker Support $9920 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | PayPal Processing Fees $1427 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Federal & State Taxes $328 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Miscellaneous $20 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Bank Fees $12 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Accounts Receivable - Beginning $100000 Accounts Receivable - Ending $100000 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | Undeposited Funds - Beginning $4000 Undeposited Funds - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Revenue.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Revenue.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Revenue.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other Expenses.5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Other Assets.1005 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Other Assets.1 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Peter Chang |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-28 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LIVING STONES VILLAGE USA LIMITED |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LIVI |
| ReturnHeader/Filer/EIN | 0 | 770662148 |
| ReturnHeader/Filer/PhoneNum | 0 | 4082801021 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 2360 MCLAUGHLIN AVENUE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SAN JOSE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 95122 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 883425105 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Sherina Li CPA Professional Accountancy Corp |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1613 S Main St Ste 103 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Milpitas |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 95035 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5109091904 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Sherina S Li |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-10-28T13:51:05-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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