The Barbara Stone Foundation FY2023 filing

Tax-deductible

Greenville, SC501(c)(3)Mental HealthEIN 57-0933503Revenue $279K in FY2023

On file with the IRSbarbarastonefoundation.org701 Easley Bridge Rd Ste 6070, 29611-5176 · Greenville, SCTax-exempt since Jul 1992Publicly supported charity — 170(b)(1)(A)(vi)

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To provide funding support for services to disabled individuals in the greenville county, SC area.

501(c)(3) charity; gifts are tax-deductible.
62¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2023 · 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
1 of 6
filings with a surplus
Average deficit $21K a year · 7% of revenue · last 6 filings
Concern: a surplus in 1 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
62%
of spending
Worth a look: 62% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Cash reserves
2 mo
of spending, in cash
Fine: 2.4 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
5
named funders · $187K
Looks good: 5 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$279K
-5% vs prior year
Spent
$324K
To programs
62%
Net assets
$625K
By yearFY2020–FY2025
Revenue
$279K
FY2023▼ -5%
Tap a bar for its year
Revenue by fiscal year
FY2020$166K
FY2021$203K
FY2022$294K
FY2023$279K
FY2024$461K
FY2025$397K
Expenses
$324K
FY2023▲ +6%
Tap a bar for its year
Expenses by fiscal year
FY2020$275K
FY2021$216K
FY2022$307K
FY2023$324K
FY2024$370K
FY2025$433K
Net assets
$625K
FY2023▲ +0.9%
Tap a bar for its year
Net assets by fiscal year
FY2020$628K
FY2021$725K
FY2022$619K
FY2023$625K
FY2024$778K
FY2025$821K

From the FY2023 Form 990 (year ending June 2023) · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jul 1992.

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

Where the money goes

62 cents of each dollar spent went to programs.

Program services 62% · $201K Management & general 38% · $123K

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

13 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice Chairman
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Chairman
$0Pt VII · Sec A

Lara Ceisel’s $81K as Executive Director is at the 70th percentile of top reported officer pay among 2094 $100K–1M mental health 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.

See The Barbara Stone Foundation executive salaries →

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Questions the 990 asks

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

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Funds services for disabled individuals in Greenville County, SC.

Provided by the organization

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3 programs · $201K · in their own filed words · FY2022
01

GREENVILLECAN.ORGCAN stands for collaborative action network. We are a network of self advocates, service providers, families, caregivers, and professionals who work collaboratively to take actions that will make our community a better place to live for individuals with special needs and DISABILITIES.MAKING our community a better place…

$108Kprogram expense
02

Community Innovations Grants Program

Our goal is to invest in innovative programs and initiatives that empower individuals with disabilities, bridge gaps in existing programs, and provide solutions to issues faced by the disabilities community.

$60Kprogram expense
03

Up Employment Initiative

The up employment initiative is a unique program of the barbara stone foundation that provides direct employment support services (including pre-employment support, job coaching, and a year-long professional development class) for individuals with disabilities desiring employment.

$33Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2024
See all 5 funders →
Grants paid · 22 grants · $192K · 2019–2024
Aqua AngelsSC · FY2024$10,000
Davids Table INCSC · FY2024$10,000
Clarity INCSC · FY2023$8,800
YMCA of GreenvilleSC · FY2022$7,500
Players Philanthropy FundMD · FY2021$15,000
Mary Sunshine HouseSC · FY2021$10,000
YMCA of GreenvilleSC · FY2021$7,500
Applied Theatre Center INCSC · FY2021$6,580
YMCA of GreenvilleSC · FY2020$23,500
Carolina Dance CollaborativeFY2020$10,000
Project Hope Foundation INCSC · FY2020$5,612
Carolina Dance CollaborativeFY2019$15,000
See all 22 grants →

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$279K
Ln 12
Gifts and grantsLn 1h$213K
Other incomeLn 4–11$53K
Investment incomeLn 3$13K
Money outPt IX
$324K
Ln 25
Programscol B$201K
Managementcol C$123K
Owns and owesPt X
$625K
net assets · Ln 32
Cash and savingsLn 1–2$66K
Total assetsLn 16$625K
LiabilitiesLn 26$0
PeoplePt VI, VII
13
listed · VII A
PaidVII A0
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$213K
Investment incomeLn 3$13K
Other incomeLn 4–11$53K
Total revenueLn 12$279K
Assets in detailPt X, end of year
CashLn 1$66K
Cash and savings togetherLn 1–2$66K
InvestmentsLn 11–13$559K
Total assetsLn 16$625K
LiabilitiesLn 26$0
Net assetsLn 32$625K
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$125K$66K
InvestmentsLn 11–13$495K$559K
Total assetsLn 16$619K$625K
LiabilitiesLn 26$0$0
Net assetsLn 32$619K$625K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$93K$93K
Other salaries and wagesLn 7$41K$41K
Other employee benefitsLn 9$4K$4K
Payroll taxesLn 10$16K$16K
Management feesLn 11a$20K$20K
Legal feesLn 11b$141$141
Accounting feesLn 11c$8K$8K
Advertising and promotionLn 12$16K$16K
Office expensesLn 13$5K$5K
OccupancyLn 16$976$976
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$118K$108K$10K
Total functional expensesLn 25$324K$201K$123K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $397K$433K−$35K$821K 990 PDF
FY2024 $461K$370K$91K$778K 990 PDF
FY2023 Viewing $279K$324K−$45K$625K 990 PDF
FY2022 $294K$307K−$13K$619K 990 PDF
FY2021 $203K$216K−$13K$725K 990 PDF
FY2020 $166K$275K−$108K$628K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (6 parts)
Part I · Summary $278,987 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $273,949$213,045
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $8,446$13,384
I-11 Other revenuePrior year $11,178$52,558
I-12 Total revenuePrior year $293,573$278,987
I-13 Grants and similar amounts paidPrior year $73,080$93,179
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $18,388$61,486
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $215,389$169,652
I-18 Total expensesPrior year $306,857$324,317
I-19 Revenue less expensesPrior year −$13,284−$45,330
Part VI · Governance 13 of 13 board members independent, 4 to look at
VI-1a Voting members of the governing body13
VI-1b Independent voting members13
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $278,987 across 5 lines filed
VIII-1f All other contributions, gifts and grants$213,045
VIII-1h Total contributions, gifts and grants$213,045
VIII-3 Investment incomeRelated to mission $13,384$13,384
VIII-8 Net income from fundraising eventsExcluded from tax $52,558$52,558
VIII-12 Total revenueRelated to mission $13,384 · Unrelated business $0 · Excluded from tax $52,558$278,987
Part IX · Statement of functional expenses $324,317 across 12 lines filed
IX-1 Grants to domestic organizationsPrograms $93,179$93,179
IX-7 Other salaries and wagesManagement $41,049$41,049
IX-9 Other employee benefitsManagement $4,411$4,411
IX-10 Payroll taxesManagement $16,026$16,026
IX-11a Management feesManagement $19,865$19,865
IX-11b Legal feesManagement $141$141
IX-11c Accounting feesManagement $7,880$7,880
IX-12 Advertising and promotionManagement $16,268$16,268
IX-13 Office expensesManagement $5,150$5,150
IX-16 OccupancyManagement $976$976
IX-23 InsuranceManagement $1,525$1,525
IX-24 Other expenses (24a–d)Programs $107,797 · Management $10,050$117,847
IX-25 Total functional expensesPrograms $200,976 · Management $123,341 · Fundraising $0$324,317
Part X · Balance sheet $625,065 assets, 6 lines filed
X-1 Cash, non-interest-bearingStart of year $124,816$66,101
X-11 Publicly traded securitiesStart of year $494,643$558,964
X-16 Total assetsStart of year $619,459$625,065
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $619,459$625,065
X-33 Total liabilities and net assetsStart of year $619,459$625,065
Part XI · Reconciliation of net assets $625,065 net assets at year end
XI-1 Total revenue$278,987
XI-2 Total expenses$324,317
XI-3 Revenue less expenses−$45,330
XI-4 Net assets at start of year$619,459
XI-5 Net unrealized gains (losses) on investments$50,936
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$625,065

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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