Civic Intelligence

Living Stone Inc

EIN 87-1303245 • 501(c)3 • Gaylesville, AL

Profile

Relieve the suffering of children

4470 Main StreetGaylesville, AL 35973

www.livingstonebuilt.org

Siviq Scores

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

Liabilities / Assets

91st percentile

0.70x

Higher debt load relative to assets than 91% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

98th percentile

3.24x

Higher debt load relative to revenue than 98% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

87th percentile

43%

Higher net margin than 87% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

98th percentile

391%

Faster asset growth than 98% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

37th percentile

-14%

Faster revenue growth than 37% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets91st percentile

Assets

Up

$289,519

Up $55,080 (+23%) from 2024

Liabilities

Up

$213,829

Up $48,472 (+29%) from 2024

Net Assets

Up

$75,690

Up $6,608 (+9.6%) from 2024

Operations
Liabilities / Revenue98th percentileNet Margin87th percentile

Revenue

Up

$57,360

Up $2,148 (+3.9%) from 2024

Expenses

Down

$50,752

Down $5,496 (-9.8%) from 2024

Net Income

Up

$6,608

Up $7,644 (+738%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth98th percentile

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

$300K$200K$100K$0Assets 2022: $48,105Liabilities 2022: $0Net Assets 2022: $48,1052022Assets 2023: $236,405Liabilities 2023: $166,287Net Assets 2023: $70,1182023Assets 2024: $234,439Liabilities 2024: $165,357Net Assets 2024: $69,0822024Assets 2025: $289,519Liabilities 2025: $213,829Net Assets 2025: $75,6902025

Highlighted filing

2025

Assets$289,519
Liabilities$213,829
Net Assets$75,690
Open 2025 Filing

Operations Trend

Revenue Growth37th percentile

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

$60K$40K$20K$0-$20KRevenue 2022: $59,395Expenses 2022: $11,390Net Income 2022: $48,0052022Revenue 2023: $51,271Expenses 2023: $29,258Net Income 2023: $22,0132023Revenue 2024: $55,212Expenses 2024: $56,248Net Income 2024: -$1,0362024Revenue 2025: $57,360Expenses 2025: $50,752Net Income 2025: $6,6082025

Highlighted filing

2025

Revenue$57,360
Expenses$50,752
Net Income$6,608
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$289,519
Liabilities
$213,829
Net assets
$75,690
Revenue
$57,360
Expenses
$50,752
Net income
$6,608
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.90$2.14$0.76$0.57$0.51$0.07
2024Detailed filing. Detailed filing data is available for this year.$2.34$1.65$0.69$0.55$0.56$0.01
2023Detailed filing. Detailed filing data is available for this year.$2.36$1.66$0.70$0.51$0.29$0.22
2022Detailed filing. Detailed filing data is available for this year.$0.48$0.00$0.48$0.59$0.11$0.48
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 18, 2026
Return Version
2025v4.0
Gross Receipts
$57,360
Mission and Program Overview

Mission

Relieve the suffering of children

Program Services

DescriptionGrantsExpenses
Relieve suffering of abused, neglected or abandoned children by providing a home with a nurturing environment & provide a means for growth in a relationship with Jesus Christ-$48,676
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sarah RichardsonExecutive Director-$0--
Andrew JonesVice President-$0--
Dana BrewisTreasurersecretary-$0--
Kacey SandstromBoard Member-$0--
Brooke LedbetterPresident-$0--
DeAnna MurphyBoard Member-$0--
Filing and Contact Details

Filer

Filer Name
Living Stone Inc
EIN
87-1303245
In Care Of
% Sarah Richardson
Phone
2565570923
Address
4470 Main Street, Gaylesville, AL 35973

Signing Officer

Name
Sarah Richardson
Title
Executive Director
Phone
2565570923
Signed
2026-02-18
Discuss with paid preparer
Yes

Preparer

Firm
McClure Sewell Johnson & Assoc Inc
Address
752 Chestnut Street, Gadsden, AL 35901
Preparer
James M Sewell CPA
Phone
2565460473
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description AmountDepreciation from 4562 5,743Office expense 1,576Taxes 479Professional fees (legal,accounting 500Insurance 2,921Contract Labor 1,445”

Description of other assets Part II line 24

“Category Beginning of Year End of YearReceivable - grant 5,000 0”

Description of total liabilities Part II line 26

“Category Beginning of Year End of YearNote Payable - Noble Bank 165,357 161,674Installment note payable-indiv 0 52,155”

Raw XML Appendix180 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
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IRS990EZ/BooksInCareOfDetail/PersonNm0Sarah Richardson
IRS990EZ/BooksInCareOfDetail/PhoneNum02565570923
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt04470 Main Street
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Gaylesville
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AL
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd035973
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt040251
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt047414
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt057360
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt06608
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0234439
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IRS990EZ/GrossReceiptsAmt057360
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt0189188
IRS990EZ/LandAndBuildingsGrp/EOYAmt0242105
IRS990EZ/LoansToFromOfficersAmt052155
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0true
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt069082
IRS990EZ/NetAssetsOrFundBalancesEOYAmt075690
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt069082
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt075690
IRS990EZ/OccupancyRentUtltsAndMaintAmt038088
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Sarah Richardson
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Andrew Jones
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Dana Brewis
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Kacey Sandstrom
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Brooke Ledbetter
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5DeAnna Murphy
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Executive Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TreasurerSecretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Board Member
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Board Member
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt05000
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt012664
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Relieve the suffering of children
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Relieve suffering of abused, neglected or abandoned children by providing a home with a nurturing environment & provide a means for growth in a relationship with Jesus Christ
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt048676
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0AL
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0165357
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0213829
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt050752
IRS990EZ/TotalProgramServiceExpensesAmt048676
IRS990EZ/TotalRevenueAmt057360
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0https://www.livingstonebuilt.org
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt057360
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt055212
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt051271
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt059495
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0100
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0223438
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportTotal509Amt0223438
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt057360
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt055212
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt051271
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt059495
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0100
IRS990ScheduleA/Total509Grp/TotalAmt0223438
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt057360
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt055212
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt051271
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt059495
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0100
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0223438
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
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt052155
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Land purchase
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt065670
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Clay Sarah Richardson
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Exec DirBd Member
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0Living Stone purchased land from Interested Persons(Clay & Sarah Richardson, Clay is a former board member & Sarah is the current Executive Director & also a former board member). The transactions was approved by the Board of directors and appraisal had been obtained. The Land purchased is adjacent to the existing facilities and was purchased to provide for future expansion of services. The Board determined having program facilites located close together is essential to operational and cost efficiency.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Supplemental Information for Schedule L
IRS990ScheduleL/TotalBalanceDueAmt052155
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountDepreciation from 4562 5,743Office expense 1,576Taxes 479Professional fees (legal,accounting 500Insurance 2,921Contract Labor 1,445
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Category Beginning of Year End of YearReceivable - grant 5,000 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Category Beginning of Year End of YearNote Payable - Noble Bank 165,357 161,674Installment note payable-indiv 0 52,155
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other assets Part II line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of total liabilities Part II line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SARAH RICHARDSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum02565570923
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Living Stone Inc
ReturnHeader/Filer/BusinessNameControlTxt0LIVI
ReturnHeader/Filer/EIN0871303245
ReturnHeader/Filer/InCareOfNm0% Sarah Richardson
ReturnHeader/Filer/PhoneNum02565570923
ReturnHeader/Filer/USAddress/AddressLine1Txt04470 Main Street
ReturnHeader/Filer/USAddress/CityNm0Gaylesville
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AL
ReturnHeader/Filer/USAddress/ZIPCd035973
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0631119056
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0McClure Sewell Johnson & Assoc Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0752 Chestnut Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Gadsden
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd035901
ReturnHeader/PreparerPersonGrp/PhoneNum02565460473
ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES M SEWELL CPA
ReturnHeader/ReturnTs02026-03-10T11:05:19-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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