Five Little Stones Inc.

990EZ • Fiscal year 2021 • EIN 82-2722700

Jan 01, 2021 to Dec 31, 2021 • Filed on Jul 11, 2022

Organization Profile N/A

PO Box 87Millersburg, IN 46543

(574) 538-1706

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

0.12x

Higher debt load relative to assets than 79% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

0.18x

Higher debt load relative to revenue than 84% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

25%

Higher net margin than 70% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

$18,100

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 15.8% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

12%

Faster asset growth than 58% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

2.1%

Faster revenue growth than 48% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Balance Sheet

Liabilities / Assets79th percentile

Assets

$172,654

Up $18,997 (+12%) from 2020

Net Assets

$151,706

Up $28,568 (+23%) from 2020

Liabilities

Down

$20,948

Down $9,571 (-31%) from 2020

Revenue And Expenses

Liabilities / Revenue84th percentile Net Margin70th percentile

Revenue

$114,620

Up $2,327 (+2.1%) from 2020

Expenses

$86,053

Up $4,451 (+5.5%) from 2020

Net Income

Down

$28,567

Down $2,124 (-6.9%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth58th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

Highlighted filing

2021

Assets$172,654

Liabilities$20,948

Net Assets$151,706

Open 2021 Filing

Operations Trend

Revenue Growth48th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

Highlighted filing

2021

Revenue$114,620

Expenses$86,053

Net Income$28,567

Open 2021 Filing

Jump To

Filing Snapshot

Filing Period: Jan 1, 2021 to Dec 31, 2021
Signed: Jul 11, 2022
Return Version: 2021v4.0
Gross Receipts: $130,855

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

Description	Grants	Expenses
PROVIDING A LEARNING ENVIRONMENT FOR CHILDREN WITH DISABILITIES.	-	$86,053

Compensation and Service Providers

Top Officer Pay84th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
ANDREA FILBRUN	Vice Preside	FT	$18,100	-	$18,100
ANNETTE MUNSELL	President	FT	$18,000	-	$18,000
LONNEY FILBRUN	Treasurer	PT	$0	-	-

Fundraising, Events, and Gaming

Fundraising Events

Event	Gross Receipts	Gross Revenue	Direct Expenses	Net Income
Various Fundrai	$26,856	$26,856	$16,235	$10,621
Total Events	$26,856	$26,856	$16,235	$10,621

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: 2022-07-11
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 19 total 19”

Form 990-ez, Part I, Line 16

“Expenses advertising 952 postage 198 supplies 3,842 licenses & permits 299 auto 4,814 fuel 1,209 interest expense 1,264 insurance 4,376 non-investment depreciation 5,993 total 22,947”

Form 990-ez, Part II, Line 24

“Prepaid expenses and deferred charges 294 294 82,827 86,812 less accumulated depreciation 9,103 15,096 construction in progress - kitchen 0 3,633 total 74,018 75,643”

Form 990-ez, Part II, Line 26

“Accounts payable and accrued expenses 1,142 0 loan 29,376 20,948”

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.”

Raw XML Appendix167 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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IRS990EZ/InfoInScheduleOPartIInd	0	X
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	2	0
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	1	ANDREA FILBRUN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	2	LONNEY FILBRUN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	1	VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	2	TREASURER
IRS990EZ/OperateHospitalInd	0	false
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IRS990EZ/OrganizationHadUBIInd	0	false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt	0	74018
IRS990EZ/OtherAssetsTotalDetail/EOYAmt	0	75643
IRS990EZ/OtherExpensesTotalAmt	0	22947
IRS990EZ/OtherRevenueTotalAmt	0	19
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt	0	NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt	0	NONE
IRS990EZ/PoliticalCampaignActyInd	0	false
IRS990EZ/PrimaryExemptPurposeTxt	0	FIVE LITTLE STONES IS A PRIVATE LEARNING CENTER FOR CHILDREN WITH DISABILITIES. FIVE LITTLE STONES WHERE WE LEARN, CARE, AND ACHIEVE TOGETHER.
IRS990EZ/ProgramServiceRevenueAmt	0	5300
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	PROVIDING A LEARNING ENVIRONMENT FOR CHILDREN WITH DISABILITIES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	0	86053
IRS990EZ/ProhibitedTaxShelterTransInd	0	false
IRS990EZ/RelatedOrganizationCtrlEntInd	0	false
IRS990EZ/SalariesOtherCompEmplBnftAmt	0	51039
IRS990EZ/SchoolOperatingInd	0	false
IRS990EZ/SpecialEventsDirectExpensesAmt	0	16235
IRS990EZ/SpecialEventsNetIncomeLossAmt	0	10621
IRS990EZ/SubjectToProxyTaxInd	0	false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt	0	30518
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt	0	20948
IRS990EZ/TanningServicesProvidedInd	0	false
IRS990EZ/TotalExpensesAmt	0	86053
IRS990EZ/TotalProgramServiceExpensesAmt	0	86053
IRS990EZ/TotalRevenueAmt	0	114620
IRS990EZ/TransactionWithControlEntInd	0	false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd	0	false
IRS990EZ/TypeOfOrganizationCorpInd	0	X
IRS990EZ/WebsiteAddressTxt	0	N/A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt	0	98680
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt	0	79476
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt	0	60778
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt	0	71748
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt	0	310682
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt	0	5319
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt	0	182995
IRS990ScheduleA/InvestmentIncomeCYPct	0	0.00000
IRS990ScheduleA/InvestmentIncomePYPct	0	0.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt	0	9621
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt	0	9621
IRS990ScheduleA/PubliclySupportedOrg509a2Ind	0	X
IRS990ScheduleA/PublicSupportCY509Pct	0	0.98090
IRS990ScheduleA/PublicSupportPY509Pct	0	1.00000
IRS990ScheduleA/PublicSupportTotal509Amt	0	493677
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind	0	X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt	0	103999
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt	0	126038
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt	0	503298
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum	0	RESTRICTED
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IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt	0	16235
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm	0	VARIOUS FUNDRAI
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt	0	26856
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	MISCELLANEOUS INCOME 19 TOTAL 19
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	EXPENSES ADVERTISING 952 POSTAGE 198 SUPPLIES 3,842 LICENSES & PERMITS 299 AUTO 4,814 FUEL 1,209 INTEREST EXPENSE 1,264 INSURANCE 4,376 NON-INVESTMENT DEPRECIATION 5,993 TOTAL 22,947
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	PREPAID EXPENSES AND DEFERRED CHARGES 294 294 82,827 86,812 LESS ACCUMULATED DEPRECIATION 9,103 15,096 CONSTRUCTION IN PROGRESS - KITCHEN 0 3,633 TOTAL 74,018 75,643
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	3	ACCOUNTS PAYABLE AND ACCRUED EXPENSES 1,142 0 LOAN 29,376 20,948
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	4	FIVE LITTLE STONES IS A PRIVATE LEARNING CENTER FOR CHILDREN WITH DISABILITIES. FIVE LITTLE STONES WHERE WE LEARN, CARE, AND ACHIEVE TOGETHER.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	FORM 990-EZ, PART I, LINE 16
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	3	FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	4	FORM 990-EZ, PART III
ReturnHeader/BuildTS	0	2022-09-23 18:48:47Z
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ReturnHeader/BusinessOfficerGrp/PersonNm	0	LONNEY FILBRUN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	5745387892
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2022-07-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	FIVE LITTLE STONES INC
ReturnHeader/Filer/BusinessNameControlTxt	0	FIVE
ReturnHeader/Filer/EIN	0	822722700
ReturnHeader/Filer/PhoneNum	0	5745381706
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	PO BOX 87
ReturnHeader/Filer/USAddress/CityNm	0	MILLERSBURG
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	IN
ReturnHeader/Filer/USAddress/ZIPCd	0	46543
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	352033176
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	FRY TROWBRIDGE & ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	800 SOUTH DETROIT STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	LAGRANGE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	46761
ReturnHeader/PreparerPersonGrp/PhoneNum	0	2604632390
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2022-07-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	RANDY D FRY CPA CVA CGMA
ReturnHeader/ReturnTs	0	2022-07-14T13:54:10-05:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm	0	LONNEY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm	0	FILBURN
ReturnHeader/TaxPeriodBeginDt	0	2021-01-01
ReturnHeader/TaxPeriodEndDt	0	2021-12-31
ReturnHeader/TaxYr	0	2021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $172,654
Liabilities: $20,948
Net assets: $151,706
Revenue: $114,620
Expenses: $86,053
Net income: $28,567

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net 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