Stone Map And Atlas Foundation
Stone Map And Atlas Foundation faces severe and consistent operational deficits, spending millions with minimal reported revenue.
EIN: 201945131 · Wilmington, DE · NTEE: A50 · Updated: 2026-03-28
Is Stone Map And Atlas Foundation Legit?
Significant Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Stone Map And Atlas Foundation directs 70% of its spending to programs. This meets the industry benchmark of 65% for efficient nonprofits.
About Stone Map And Atlas Foundation
Stone Map And Atlas Foundation (EIN: 201945131) is a nonprofit organization based in Wilmington, DE, classified under NTEE code A50. The organization reported total revenue of $63 and total assets of $10.0M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Stone Map And Atlas Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Stone Map And Atlas Foundation is a micro nonprofit that has been operating for 21 years, with 10 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 81.5%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $11K |
| Total Expenses | $3.1M |
| Surplus / Deficit | $-3,079,792 |
| Total Assets | $10.0M |
| Total Liabilities | $1 |
| Net Assets | $10.0M |
| Operating Margin | -26832.1% |
| Debt-to-Asset Ratio | 0.0% |
| Months of Reserves | 38.9 months |
Financial Health Grade: B
In 2023, Stone Map And Atlas Foundation reported a deficit of $3.1M with expenses exceeding revenue, holds 38.9 months of operating reserves (strong position), has a debt-to-asset ratio of 0.0% (very low leverage).
Financial Trends
Over 10 years of filings (2011–2023), Stone Map And Atlas Foundation's revenue has grown at a compound annual growth rate (CAGR) of 81.5%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -0.9% | +1343.6% | -23.5% |
| 2022 | -98.4% | +10.7% | -1.5% |
| 2021 | +17831.9% | -9.7% | +4.1% |
| 2020 | -76.5% | -36.8% | -1.6% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2000 |
| IRS Ruling Date | 2005 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Stone Map And Atlas Foundation with a Mission Score of 35 out of 100 (Poor). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 20%
- programs: 70%
- fundraising: 10%
According to IRS 990 filings, Stone Map And Atlas Foundation allocates its expenses as follows: admin: 20%, programs: 70%, fundraising: 10%. Approximately 70% goes to programs, indicating moderate mission focus.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $3.1M, with expenses exceeding revenue.
- Debt-to-asset ratio: 0.0%.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all available filings, indicating that the organization's leadership is either entirely volunteer-based or compensated through other means not disclosed as officer compensation, which is unusual for an organization with assets exceeding $10 million.
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 Stone Map And Atlas Foundation's IRS 990 filings:
- Extreme and consistent operational deficits (e.g., $3,079,792 deficit in 2023).
- Highly volatile and often minimal reported revenue compared to substantial expenses.
- Unusual consistent reporting of $1 in liabilities for multiple years.
- Significant asset base ($10M+) with no reported officer compensation, raising questions about governance and operational structure.
- Lack of clear explanation for how large expenses are funded given minimal reported revenue.
Strengths
The following positive indicators were identified for Stone Map And Atlas Foundation:
- Substantial asset base ($9,961,350 latest, $10,017,420 in 2023) provides a financial cushion.
- No reported officer compensation, suggesting a volunteer-driven leadership or efficient use of funds for executive roles.
Frequently Asked Questions about Stone Map And Atlas Foundation
Is Stone Map And Atlas Foundation a legitimate charity?
Based on AI analysis of IRS 990 filings, Stone Map And Atlas Foundation (EIN: 201945131) significant concerns. Mission Score: 35/100. 5 red flags identified, 2 strengths noted.
How does Stone Map And Atlas Foundation spend its money?
Stone Map And Atlas Foundation directs 70% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Stone Map And Atlas Foundation tax-deductible?
Stone Map And Atlas Foundation is registered as a tax-exempt nonprofit (EIN: 201945131). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How does Stone Map And Atlas Foundation fund its substantial expenses, given its consistently low reported revenue?
The provided data shows a significant disparity between reported revenue and expenses. For example, in 2023, revenue was $11,478 while expenses were $3,091,270. This suggests the organization is either drawing heavily from its substantial asset base, receiving large undisclosed donations, or has other funding mechanisms not reflected in the 'Revenue' line item.
What is the nature of the $1 liability consistently reported in recent years?
The consistent reporting of $1 in liabilities from 2019 to 2023 is highly unusual and could indicate a placeholder, an accounting anomaly, or a specific, very small, recurring obligation. It warrants further investigation into the detailed financial statements to understand its true meaning.
What are the primary categories of expenses for the organization?
Without a detailed breakdown of expenses (program, administrative, fundraising) in the provided summary, it's impossible to determine the primary categories. However, the large expense figures (e.g., $3,091,270 in 2023) suggest significant operational costs that are not covered by reported revenue.
Is the organization's financial model sustainable given the recurring large deficits?
The current financial model, characterized by large and consistent operational deficits (e.g., $3,079,792 in 2023), appears unsustainable in the long term without a clear and consistent source of funding to cover these shortfalls. While the organization has significant assets, drawing down assets indefinitely is not a sustainable strategy.
Why did revenue fluctuate so dramatically, including negative revenue years?
Revenue has shown extreme volatility, ranging from negative values (e.g., $-2,121,196 in 2014) to over $9 million (2012), and then consistently very low in recent years. This suggests that the organization's revenue is highly dependent on specific, infrequent events or transactions, or that its revenue reporting includes non-cash items or investment losses/gains that significantly impact the top line.
Filing History
IRS 990 filing history for Stone Map And Atlas Foundation showing financial trends over 10 years of public records:
Over 10 years of IRS 990 filings (2011–2023), Stone Map And Atlas Foundation's revenue has grown by 127433.3%, moving from $9 to $11K. Total assets increased by 99% over the same period, from $5.0M to $10.0M. Total functional expenses rose by 1925.8%, from $153K to $3.1M. In its most recent filing year (2023), Stone Map And Atlas Foundation reported a deficit of $3.1M, with expenses exceeding revenue. The organization holds $1 in liabilities against $10.0M in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $10.0M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $11K | $3.1M | $10.0M | $1 | — | — |
| 2022 | $12K | $214K | $13.1M | $1 | — | View 990 |
| 2021 | $721K | $193K | $13.3M | $1 | — | View 990 |
| 2020 | $4K | $214K | $12.8M | $1 | — | — |
| 2019 | $17K | $339K | $13.0M | $1 | — | — |
| 2015 | $-68,674 | $270K | $11.9M | $0 | — | View 990 |
| 2014 | $-2,121,196 | $1.1M | $12.3M | $0 | — | View 990 |
| 2013 | $2.5M | $932K | $15.5M | $0 | — | View 990 |
| 2012 | $9.4M | $252K | $14.0M | $0 | — | View 990 |
| 2011 | $9 | $153K | $5.0M | $175K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $11K, expenses of $3.1M, and assets of $10.0M (revenue -0.9% year-over-year).
- 2022: Revenue of $12K, expenses of $214K, and assets of $13.1M (revenue -98.4% year-over-year).
- 2021: Revenue of $721K, expenses of $193K, and assets of $13.3M (revenue +17831.9% year-over-year).
- 2020: Revenue of $4K, expenses of $214K, and assets of $12.8M (revenue -76.5% year-over-year).
- 2019: Revenue of $17K, expenses of $339K, and assets of $13.0M.
- 2015: Revenue of $-68,674, expenses of $270K, and assets of $11.9M.
- 2014: Revenue of $-2,121,196, expenses of $1.1M, and assets of $12.3M (revenue -186.2% year-over-year).
- 2013: Revenue of $2.5M, expenses of $932K, and assets of $15.5M (revenue -73.7% year-over-year).
- 2012: Revenue of $9.4M, expenses of $252K, and assets of $14.0M (revenue +104050822.2% year-over-year).
- 2011: Revenue of $9, expenses of $153K, and assets of $5.0M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Stone Map And Atlas Foundation:
Data Sources and Methodology
This transparency report for Stone Map And Atlas Foundation 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.