Stone Trust INC

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To Preserve And Advance The Art And Craft Of Dry Stone Walling.

501(c)(3) charity; gifts are tax-deductible.
79¢ of each $1 spent went to programs.
Run by 8 volunteers and 4 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $8K a year · 2% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
79%
of spending
Looks good: 79% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$32K
to officers and key staff · 8% of spending
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
1 mo
of spending, in cash
Fine: 1.2 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $20K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$153K
251% of total assets
Concern: liabilities are 251% of assets; over 80%.
Pt X · Ln 26
Independent board members
8
of 9 voting members
Looks good: 8 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$448K
-12% vs prior year
Spent
$404K
To programs
79%
Net assets
−$92K
By yearFY2020–FY2025
Revenue
$448K
FY2025▼ -12%
Tap a bar for its year
Revenue by fiscal year
FY2020$168K
FY2021$278K
FY2022$284K
FY2024$510K
FY2025$448K
Expenses
$404K
FY2025▼ -26%
Tap a bar for its year
Expenses by fiscal year
FY2020$196K
FY2021$347K
FY2022$237K
FY2024$543K
FY2025$404K
Net assets
−$92K
FY2025▲ +31%
Tap a bar for its year
Net assets by fiscal year
FY2020$20K
FY2021−$49K
FY2022−$4K
FY2024−$133K
FY2025−$92K

From the FY2025 Form 990 (year ending June 2025) · see the original

Give Claim

Is it real?

Yes. Exemption reinstated (2013-05-15). Per the IRS revocation list. Latest filing on record: FY2025. IRS ruling in Sep 2013.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

79 cents of each dollar spent went to programs.

Program services 79% · $319K Management & general 20% · $79K Fundraising 1% · $6K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

9 people listed on the 990; $32K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Exec Director
$32,251Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A

Amy-Louise Pfeffer’s $32K as Exec Director is at the 24th percentile of top reported officer pay among 1613 $100K–1M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2022FY2021FY2020
Amy-Louise Pfeffer$32,251$80,572$71,500$69,827$57,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Stone Trust INC executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Preserves and advances the art and craft of dry stone walling.

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1 program · $319K · in their own filed words · FY2024
01

Workshops, training and testing

$319Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2022
Total grants receivedfrom 1 funder$20K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$448K
Ln 12
Fees for servicesLn 2g$316K
Gifts and grantsLn 1h$130K
Other incomeLn 4–11$2K
Money outPt IX
$404K
Ln 25
Programscol B$319K
Managementcol C$79K
Fundraisingcol D$6K
Owns and owesPt X
−$92K
net assets · Ln 32
Cash and savingsLn 1–2$41K
Total assetsLn 16$61K
LiabilitiesLn 26$153K
PeoplePt VI, VII
9
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$130K
Noncash giftsLn 1g$14K
Fees for servicesLn 2g$316K
Investment incomeLn 3$713
Other incomeLn 4–11$2K
Gains on assetsLn 7$0
Total revenueLn 12$448K
Assets in detailPt X, end of year
CashLn 1$41K
SavingsLn 2$71
Cash and savings togetherLn 1–2$41K
Accounts receivableLn 4$401
Inventories for sale or useLn 8$8K
Land, buildings, equipmentLn 10c$12K
Total assetsLn 16$61K
LiabilitiesLn 26$153K
Net assetsLn 32−$92K
OperationsPt I, VI
EmployeesI 54
VolunteersI 68
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$28K$41K
InvestmentsLn 11–13$35K$0
Land, buildings, equipmentLn 10c$15K$12K
Total assetsLn 16$100K$61K
LiabilitiesLn 26$233K$153K
Net assetsLn 32−$133K−$92K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$32K$23K$9K$645
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$130K$93K$35K$3K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$5K$4K$1K$106
Payroll taxesLn 10$17K$12K$5K$347
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$12K$9K$3K$248
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$33K$23K$9K$655
Advertising and promotionLn 12$0
Office expensesLn 13$3K$2K$735$54
Information technologyLn 14$9K$6K$2K$176
RoyaltiesLn 15$0
OccupancyLn 16$8K$5K$2K$155
TravelLn 17$103$73$28$2
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$11K$7K$3K$210
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$4K$3K$994$74
InsuranceLn 23$5K$4K$1K$103
Other expenses (24a–d)Ln 24$133K$127K$6K$440
All other expensesLn 24e$2K$1K$479$35
Total functional expensesLn 25$404K$319K$79K$6K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Nov 17, 2025 $448K$404K$44K−$92K 990 PDF
FY2024Filed with the IRS Dec 3, 2024 $510K$543K−$33K−$133K 990 PDF
FY2023 Not on file
FY2022Filed with the IRS Oct 20, 2023 $284K$237K$46K−$4K 990 PDF
FY2021Filed with the IRS Aug 1, 2022 $278K$347K−$69K−$49K 990 PDF
FY2020Filed with the IRS Jun 10, 2021 $168K$196K−$28K$20K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $448,100 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $172,307$129,613
I-9 Program service revenuePrior year $340,959$315,810
I-10 Investment incomePrior year $1,087$713
I-11 Other revenuePrior year −$4,097$1,964
I-12 Total revenuePrior year $510,256$448,100
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $254,186$185,307
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $288,827$218,831
I-18 Total expensesPrior year $543,013$404,138
I-19 Revenue less expensesPrior year −$32,757$43,962
Part VI · Governance 8 of 9 board members independent, 4 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members8
VI-2 Family or business relationship among officers or directorsYes
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $448,100 across 11 lines filed
Lines not itemized here account for $1,964 of total revenue; see the IRS return.
VIII-1b Membership dues$63,162
VIII-1f All other contributions, gifts and grants$66,451
VIII-1g Noncash contributions (included above)$14,409
VIII-1h Total contributions, gifts and grants$129,613
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $315,810$315,810
VIII-3 Investment incomeExcluded from tax $713$713
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $315,810 · Unrelated business $1,964 · Excluded from tax $713$448,100
Part IX · Statement of functional expenses $404,138 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $22,898 · Management $8,708 · Fundraising $645$32,251
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $92,601 · Management $35,214 · Fundraising $2,608$130,423
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $3,745 · Management $1,424 · Fundraising $106$5,275
IX-10 Payroll taxesPrograms $12,324 · Management $4,687 · Fundraising $347$17,358
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesPrograms $8,814 · Management $3,352 · Fundraising $248$12,414
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $23,253 · Management $8,843 · Fundraising $655$32,751
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $1,932 · Management $735 · Fundraising $54$2,721
IX-14 Information technologyPrograms $6,237 · Management $2,372 · Fundraising $176$8,785
IX-15 Royalties$0
IX-16 OccupancyPrograms $5,490 · Management $2,088 · Fundraising $155$7,733
IX-17 TravelPrograms $73 · Management $28 · Fundraising $2$103
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestPrograms $7,469 · Management $2,840 · Fundraising $210$10,519
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $2,614 · Management $994 · Fundraising $74$3,682
IX-23 InsurancePrograms $3,666 · Management $1,394 · Fundraising $103$5,163
IX-24 Other expenses (24a–d)Programs $126,801 · Management $5,949 · Fundraising $440$133,190
IX-24e All other expensesPrograms $1,256 · Management $479 · Fundraising $35$1,770
IX-25 Total functional expensesPrograms $319,173 · Management $79,107 · Fundraising $5,858$404,138
Part X · Balance sheet $60,729 assets, 23 lines filed
X-1 Cash, non-interest-bearingStart of year $19,526$40,671
X-2 Savings and temporary cash investmentsStart of year $8,850$71
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$401
X-5 Loans to officers and key people$0
X-6 Loans to other insiders$0
X-7 Notes and loans receivable$0
X-8 Inventories for sale or useStart of year $21,789$8,026
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $15,241$11,560
X-11 Publicly traded securitiesStart of year $34,593$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $99,999$60,729
X-17 Accounts payable and accrued expensesStart of year $76,459$57,317
X-22 Loans from officers and insiders$16,774
X-24 Unsecured notes and loans payableStart of year $92,388$78,623
X-26 Total liabilitiesStart of year $232,971$152,714
X-27 Net assets without donor restrictionsStart of year −$134,172−$91,985
X-32 Total net assets or fund balancesStart of year −$132,972−$91,985
X-33 Total liabilities and net assetsStart of year $99,999$60,729
Part XI · Reconciliation of net assets −$91,985 net assets at year end
XI-1 Total revenue$448,100
XI-2 Total expenses$404,138
XI-3 Revenue less expenses$43,962
XI-4 Net assets at start of year−$132,972
XI-5 Net unrealized gains (losses) on investments−$2,975
XI-10 Net assets at end of year−$91,985

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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