Civic Intelligence

Five Little Stones Inc

EIN 82-2722700 • 501(c)3 • Millersburg, IN

Profile

Five little stones is a private learning center for children with disabilities. Five little stones where we learn, care, and achieve together.

PO Box 87Millersburg, IN 46543

fivelittlestoneslc.com

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

35th percentile

-5.7%

Higher net margin than 35% 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

48th percentile

-3.3%

Faster asset growth than 48% of similar nonprofits.

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

Revenue Growth

26th percentile

-33%

Faster revenue growth than 26% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$186,482

Down $6,456 (-3.3%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

$186,482

No earlier filing loaded for comparison.

Operations
Liabilities / RevenueScore unavailableNet Margin35th percentile

Revenue

Down

$113,695

Down $54,884 (-33%) from 2023

Expenses

Down

$120,154

Down $22,471 (-16%) from 2023

Net Income

Down

-$6,459

Down $32,413 (-125%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth48th percentile

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

$200K$150K$100K$50K$0Assets 2018: $129,441Liabilities 2018: $40,044Net Assets 2018: $89,3972018Assets 2019: $126,480Liabilities 2019: $34,033Net Assets 2019: $92,4472019Assets 2020: $153,657Liabilities 2020: $30,519Net Assets 2020: $123,1382020Assets 2021: $172,654Liabilities 2021: $20,948Net Assets 2021: $151,7062021Assets 2022: $183,640Liabilities 2022: $16,657Net Assets 2022: $166,9832022Assets 2023: $192,938Liabilities 2023: $02023Assets 2024: $186,482Net Assets 2024: $186,4822024

Highlighted filing

2024

Assets$186,482
Liabilities-
Net Assets$186,482
Open 2024 Filing

Operations Trend

Revenue Growth26th percentile

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

$200K$150K$100K$50K$0-$50KRevenue 2018: $126,109Expenses 2018: $59,859Net Income 2018: $66,2502018Revenue 2019: $90,535Expenses 2019: $87,487Net Income 2019: $3,0482019Revenue 2020: $112,293Expenses 2020: $81,602Net Income 2020: $30,6912020Revenue 2021: $114,620Expenses 2021: $86,053Net Income 2021: $28,5672021Revenue 2022: $105,728Expenses 2022: $125,060Net Income 2022: -$19,3322022Revenue 2023: $168,579Expenses 2023: $142,625Net Income 2023: $25,9542023Revenue 2024: $113,695Expenses 2024: $120,154Net Income 2024: -$6,4592024

Highlighted filing

2024

Revenue$113,695
Expenses$120,154
Net Income-$6,459
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$186,482
Liabilities
-
Net assets
$186,482
Revenue
$113,695
Expenses
$120,154
Net income
-$6,459
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.86$1.86$1.14$1.20$0.06
2023Summary only. Only limited summary data is available for this year.$1.93$0.00$1.69$1.43$0.26
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.84$0.17$1.67$1.06$1.25$0.19
2021Detailed filing. Detailed filing data is available for this year.$1.73$0.21$1.52$1.15$0.86$0.29
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.54$0.31$1.23$1.12$0.82$0.31
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.26$0.34$0.92$0.91$0.87$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.29$0.40$0.89$1.26$0.60$0.66
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 6, 2025
Return Version
2024v5.0
Gross Receipts
$114,065
Mission and Program Overview

Mission

Five little stones is a private learning center for children with disabilities. Five little stones where we learn, care, and achieve together.

Program Services

DescriptionGrantsExpenses
PROVIDING A LEARNING ENVIRONMENT FOR CHILDREN WITH DISABILITIES.-$120,154
PROVIDING A LEARNING ENVIRONMENT FOR CHILDREN WITH DISABILITIES.--
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ANNETTE MUNSELLPresident-$0--
ANDREA FILBRUNVice Preside-$0--
LONNEY FILBRUNTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Five Little Stones Inc
EIN
82-2722700
Phone
5745381706
Address
PO BOX 87, MILLERSBURG, IN 46543

Signing Officer

Name
Lonney Filbrun
Title
Treasurer
Phone
5745387892
Signed
2025-05-06
Discuss with paid preparer
Yes

Preparer

Firm
Fry Trowbridge & Associates Pc
Address
800 SOUTH DETROIT STREET, LAGRANGE, IN 46761
Preparer
Randy D Fry CPA Cva Cgma
Phone
2604632390
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

“Miscellaneous income 133 total 133”

Form 990-ez, Part I, Line 16

“Expenses advertising 345 postage 313 supplies 6,084 auto 8,271 fuel 841 insurance 7,432 memberships & dues 119 non-investment depreciation 2,708 total 26,113”

Form 990-ez, Part I, Line 20

“Book/tax difference 8,059 book / tax depreciation difference -8,059”

Form 990-ez, Part II, Line 24

“Prepaid expenses and deferred charges 294 0 112,178 112,178 less accumulated depreciation 25,128 27,838 construction in progress - kitchen 0 0 total 87,344 84,340”

Form 990-ez, Part II, Line 26

“LOAN 0 0 AUTO LOAN 0 0”

Form 990-ez, Part III

“Five little stones is a private learning center for children with disabilities. Five little stones where we learn, care, and achieve together.”

Form 990-ez, Part III, Line 31

“Providing a learning environment for children with disabilities.”

Raw XML Appendix161 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BenefitsPaidToOrForMembersAmt05287
IRS990EZ/BooksInCareOfDetail/PersonNm0LONNEY FILBRUN
IRS990EZ/BooksInCareOfDetail/PhoneNum05745381706
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 87
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MILLERSBURG
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd046543
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0100597
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt097142
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0103975
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-6459
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt03820
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0192941
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0186482
IRS990EZ/FundraisingGrossIncomeAmt02083
IRS990EZ/GrossReceiptsAmt0114065
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt02299
IRS990EZ/LandAndBuildingsGrp/BOYAmt05000
IRS990EZ/LandAndBuildingsGrp/EOYAmt05000
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0192941
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0186482
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0192941
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0186482
IRS990EZ/OccupancyRentUtltsAndMaintAmt05176
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ANNETTE MUNSELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ANDREA FILBRUN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2LONNEY FILBRUN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt087344
IRS990EZ/OtherAssetsTotalDetail/EOYAmt084340
IRS990EZ/OtherExpensesTotalAmt026113
IRS990EZ/OtherRevenueTotalAmt0133
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0FIVE LITTLE STONES IS A PRIVATE LEARNING CENTER FOR CHILDREN WITH DISABILITIES. FIVE LITTLE STONES WHERE WE LEARN, CARE, AND ACHIEVE TOGETHER.
IRS990EZ/ProgramServiceRevenueAmt05575
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDING A LEARNING ENVIRONMENT FOR CHILDREN WITH DISABILITIES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1PROVIDING A LEARNING ENVIRONMENT FOR CHILDREN WITH DISABILITIES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0120154
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt079758
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt0370
IRS990EZ/SpecialEventsNetIncomeLossAmt01713
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0120154
IRS990EZ/TotalProgramServiceExpensesAmt0120154
IRS990EZ/TotalRevenueAmt0113695
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0FIVELITTLESTONESLC.COM
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0103975
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt093069
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt082128
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt098680
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt079476
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0457328
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt08007
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt08703
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt08183
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt05319
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt046562
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt076774
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt0713
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt036090
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus2YearsAmt014417
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus3YearsAmt09621
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt060841
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.89770
IRS990ScheduleA/PublicSupportPY509Pct00.89590
IRS990ScheduleA/PublicSupportTotal509Amt0534102
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0111982
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0101772
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt090311
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0103999
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0126038
IRS990ScheduleA/Total509Grp/TotalAmt0534102
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0112695
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0137862
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0104728
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0113620
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0126038
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0594943
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MISCELLANEOUS INCOME 133 TOTAL 133
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES ADVERTISING 345 POSTAGE 313 SUPPLIES 6,084 AUTO 8,271 FUEL 841 INSURANCE 7,432 MEMBERSHIPS & DUES 119 NON-INVESTMENT DEPRECIATION 2,708 TOTAL 26,113
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOOK/TAX DIFFERENCE 8,059 BOOK / TAX DEPRECIATION DIFFERENCE -8,059
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PREPAID EXPENSES AND DEFERRED CHARGES 294 0 112,178 112,178 LESS ACCUMULATED DEPRECIATION 25,128 27,838 CONSTRUCTION IN PROGRESS - KITCHEN 0 0 TOTAL 87,344 84,340
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4LOAN 0 0 AUTO LOAN 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FIVE LITTLE STONES IS A PRIVATE LEARNING CENTER FOR CHILDREN WITH DISABILITIES. FIVE LITTLE STONES WHERE WE LEARN, CARE, AND ACHIEVE TOGETHER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PROVIDING A LEARNING ENVIRONMENT FOR CHILDREN WITH DISABILITIES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LONNEY FILBRUN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05745387892
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FIVE LITTLE STONES INC
ReturnHeader/Filer/BusinessNameControlTxt0FIVE
ReturnHeader/Filer/EIN0822722700
ReturnHeader/Filer/PhoneNum05745381706
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 87
ReturnHeader/Filer/USAddress/CityNm0MILLERSBURG
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd046543
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0352033176
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FRY TROWBRIDGE & ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0800 SOUTH DETROIT STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LAGRANGE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd046761
ReturnHeader/PreparerPersonGrp/PhoneNum02604632390
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RANDY D FRY CPA CVA CGMA
ReturnHeader/ReturnTs02025-09-23T16:39:20-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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