Building Stone Institute

Building Stone Institute shows historical financial stability but current status is unclear with $0 reported revenue and assets.

EIN: 131846660 · Oberlin, OH · Updated: 2026-03-28

$0Revenue

$0Assets

70/100Mission Score (Good)

Is Building Stone Institute Legit?

Some Concerns

GoodFiling Consistency

ExcellentSpending Efficiency

GoodTransparency

2 FoundRed Flags

Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →

Building Stone Institute directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.

About Building Stone Institute

Building Stone Institute (EIN: 131846660) is a nonprofit organization based in Oberlin, OH. The organization reported total revenue of $0 and total assets of $0 according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Building Stone Institute's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

The Building Stone Institute appears to be a small, stable organization based on its historical IRS 990 filings. Over the past six years, its revenue has fluctuated, ranging from $332,812 in 2013 to $608,853 in 2015. Expenses have generally tracked revenue, with the organization operating near break-even or with small deficits in most years, such as a $2,036 deficit in 2016. Its asset base has remained relatively consistent, hovering around $200,000-$300,000, with liabilities also stable. The organization consistently reports 0% officer compensation, which is a positive indicator for resource allocation directly to its mission, assuming all key personnel are compensated through other means or are volunteers. The lack of current revenue and assets ($0 reported) for the latest period is a significant concern and suggests a potential change in operational status or a reporting anomaly that warrants further investigation.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Building Stone Institute with a Mission Score of 70 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

admin: 15%
programs: 80%
fundraising: 5%

According to IRS 990 filings, Building Stone Institute allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.

Executive Compensation Analysis

The organization consistently reports 0% officer compensation across all available filings, indicating that executive leadership is either unpaid, compensated through non-officer roles, or the organization relies heavily on volunteer leadership, which is positive for resource allocation.

Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.

Red Flags

The following concerns were identified during AI analysis of Building Stone Institute's IRS 990 filings:

Latest filing shows $0 revenue and assets, a significant and concerning deviation from historical financial activity.
NTEE code is unknown, making it difficult to benchmark against similar organizations.

Strengths

The following positive indicators were identified for Building Stone Institute:

Consistent reporting of 0% officer compensation, indicating efficient use of funds for leadership or volunteer-driven model.
Historically stable asset base, generally ranging from $200,000 to $300,000.
Expenses generally align with revenue, indicating responsible financial management over the historical period.

Frequently Asked Questions about Building Stone Institute

Is Building Stone Institute a legitimate charity?

Based on AI analysis of IRS 990 filings, Building Stone Institute (EIN: 131846660) some concerns. Mission Score: 70/100. 2 red flags identified, 3 strengths noted.

How does Building Stone Institute spend its money?

Building Stone Institute directs 80% of its spending to programs and services. The remaining budget covers administration and fundraising costs.

Are donations to Building Stone Institute tax-deductible?

Building Stone Institute is registered as a tax-exempt nonprofit (EIN: 131846660). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.

What is the current operational status of the Building Stone Institute given the $0 revenue and assets reported for the latest period?

The latest filing showing $0 in revenue and assets is a significant departure from historical trends and raises questions about whether the organization is still actively operating or has undergone a major change.

How does the Building Stone Institute fund its operations if officer compensation is consistently 0%?

The consistent reporting of 0% officer compensation suggests that key leadership roles might be volunteer-based, or compensation is structured in a way that isn't categorized as 'officer compensation' on the 990 form, which would require deeper review of their financial statements.

What are the specific program activities that the Building Stone Institute engages in?

Without the NTEE code or program service accomplishments from the 990, it's difficult to ascertain the specific nature of their programs, though their name suggests industry association activities.

Filing History

IRS 990 filing history for Building Stone Institute showing financial trends over 6 years of public records:

Over 6 years of IRS 990 filings (2011–2016), Building Stone Institute's revenue has grown by 55.5%, moving from $390K to $606K. Total assets decreased by 37.1% over the same period, from $338K to $213K. Total functional expenses rose by 41.6%, from $429K to $608K. In its most recent filing year (2016), Building Stone Institute reported a deficit of $2K, with expenses exceeding revenue. The organization holds $63K in liabilities against $213K in assets (debt-to-asset ratio: 29.6%), resulting in net assets of $150K.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2016	$606K	$608K	$213K	$63K	—	—
2015	$609K	$567K	$239K	$87K	—	View 990
2014	$402K	$432K	$200K	$91K	—	View 990
2013	$333K	$346K	$231K	$92K	—	View 990
2012	$392K	$482K	$251K	$99K	—	View 990
2011	$390K	$429K	$338K	$96K	—	View 990

Year-by-Year Financial Summary

2016: Revenue of $606K, expenses of $608K, and assets of $213K (revenue -0.5% year-over-year).
2015: Revenue of $609K, expenses of $567K, and assets of $239K (revenue +51.3% year-over-year).
2014: Revenue of $402K, expenses of $432K, and assets of $200K (revenue +20.9% year-over-year).
2013: Revenue of $333K, expenses of $346K, and assets of $231K (revenue -15.1% year-over-year).
2012: Revenue of $392K, expenses of $482K, and assets of $251K (revenue +0.6% year-over-year).
2011: Revenue of $390K, expenses of $429K, and assets of $338K.

Data Sources and Methodology

This transparency report for Building Stone Institute is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.

IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.

Disclaimer

AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.