Living Stones Foundation

Culpeper, VA
Tax-exempt since Oct. 1982
EIN: 52-1270668

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Type of Nonprofit

Designated as a 501(c)(3) Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Donations to this organization are tax deductible.

Revenue

$261k (2024)

Expenses

$512k (2024)

Total Assets

$6.41M (2024)

Total Liabilities

$185k (2024)

Source: Form 990 tax filings from 2011 to 2024

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2024

Revenue

$261,296

Expenses

$511,781

Net Income

-$250,485

Net Assets

$6,221,347

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$19,182	7.3%
Interest Revenue	$0
Dividends	$72,068	27.6%
Sales of Assets	$0
Other Income	-$9,954

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$225,000	44.0%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$6,406,347
Total Liabilities	$185,000
Net Assets	$6,221,347

Compensation

Key Employees and Officers	Compensation	Other
William C Powell (President)	$0	$0
Lilja Powell (Secretary)	$0	$0
Elizabeth S Powell (Vice President)	$0	$0

990-PF

Filed on Aug. 21, 2025

Primary tax return for a private foundation's activities, finances, and governance

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Fiscal Year Ending Dec.
2023

Revenue

$203,684

Expenses

$568,597

Net Income

-$364,913

Net Assets

$6,471,832

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$34,313	16.8%
Sales of Assets	$0
Other Income	-$6,629

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$258,000	45.4%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$6,656,832
Total Liabilities	$185,000
Net Assets	$6,471,832

Compensation

Key Employees and Officers	Compensation	Other
William C Powell (President)	$0	$0
Lilja Powell (Secretary)	$0	$0
Elizabeth S Powell (Vice President)	$0	$0

990-PF

Filed on Nov. 13, 2024

Primary tax return for a private foundation's activities, finances, and governance

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XML

Fiscal Year Ending Dec.
2022

Revenue

$179,096

Expenses

$586,763

Net Income

-$407,667

Net Assets

$6,836,745

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$26,797	15.0%
Sales of Assets	-$10
Other Income	-$3,691

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$285,000	48.6%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$7,021,745
Total Liabilities	$185,000
Net Assets	$6,836,745

Compensation

Key Employees and Officers	Compensation	Other
William C Powell (President)	$0	$0
Lilja Powell (Secretary)	$0	$0
Elizabeth S Powell (Vice President)	$0	$0

990-PF

Filed on Nov. 14, 2023

Primary tax return for a private foundation's activities, finances, and governance

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PDF XML

Fiscal Year Ending Dec.
2021

Revenue

$174,894

Expenses

$476,474

Net Income

-$301,580

Net Assets

$7,244,412

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$4	0.0%
Dividends	$22,890	13.1%
Sales of Assets	$0
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$202,500	42.5%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$7,429,412
Total Liabilities	$185,000
Net Assets	$7,244,412

Compensation

Key Employees and Officers	Compensation	Other
William C Powell (President)	$0	$0
Lilja Powell (Secretary)	$0	$0
Elizabeth S Powell (Vice President)	$0	$0
Jack D Nicholas (Treasurer)	$0	$0

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990-PF

Filed on Nov. 16, 2022

Primary tax return for a private foundation's activities, finances, and governance

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XML

Fiscal Year Ending Dec.
2020

Revenue

$1,442,773

Expenses

$535,840

Net Income

$906,933

Net Assets

$7,549,381

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$37,000	2.6%
Interest Revenue	$3,278	0.2%
Dividends	$19,079	1.3%
Sales of Assets	$1,243,872	86.2%
Other Income	$7,544	0.5%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$200,000	37.3%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$7,734,381
Total Liabilities	$185,000
Net Assets	$7,549,381

Compensation

Key Employees and Officers	Compensation	Other
William C Powell (President)	$0	$0
Lilja Powell (Secretary)	$0	$0
Elizabeth S Powell (Vice President)	$0	$0
Jack D Nicholas (Treasurer)	$0	$0

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990-PF

Filed on Nov. 15, 2021

Primary tax return for a private foundation's activities, finances, and governance

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Fiscal Year Ending Dec.
2019

Revenue

$156,773

Expenses

$444,937

Net Income

-$288,164

Net Assets

$6,643,488

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$3,491	2.2%
Dividends	$25,857	16.5%
Sales of Assets	$0
Other Income	$3,244	2.1%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$175,000	39.3%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$6,828,488
Total Liabilities	$185,000
Net Assets	$6,643,488

Compensation

Key Employees and Officers	Compensation	Other
William C Powell (President)	$0	$0
Lilja Powell (Secretary)	$0	$0
Elizabeth S Powell (Vice President)	$0	$0
Jack D Nicholas (Treasurer)	$0	$0

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990-PF

Filed on Nov. 2, 2020

Primary tax return for a private foundation's activities, finances, and governance

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Fiscal Year Ending Dec.
2018

Revenue

$342,876

Expenses

$524,995

Net Income

-$182,119

Net Assets

$6,937,846

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$185,000	54.0%
Interest Revenue	$3,584	1.0%
Dividends	$28,248	8.2%
Sales of Assets	$884	0.3%
Other Income	$1,660	0.5%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$225,000	42.9%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$7,122,846
Total Liabilities	$185,000
Net Assets	$6,937,846

Compensation

Key Employees and Officers	Compensation	Other
William C Powell (President)	$0	$0
Lilja Powell (Secretary)	$0	$0
Elizabeth S Powell (Vice President)	$0	$0
Jack D Nicholas (Treasurer)	$0	$0

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990-PF

Filed on Nov. 14, 2019

Primary tax return for a private foundation's activities, finances, and governance

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Fiscal Year Ending Dec.
2017

Revenue

$523,019

Expenses

$426,472

Net Income

$96,547

Net Assets

$7,121,492

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$405,000	77.4%
Interest Revenue	$3,786	0.7%
Dividends	$25,770	4.9%
Sales of Assets	$0
Other Income	$2,963	0.6%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$200,000	46.9%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$7,231,492
Total Liabilities	$110,000
Net Assets	$7,121,492

Compensation

Key Employees and Officers	Compensation	Other
William C Powell (President)	$0	$0
Lilja Powell (Secretary)	$0	$0
Elizabeth S Powell (Vice President)	$0	$0
Jack D Nicholas (Treasurer)	$0	$0

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990-PF

Filed on Oct. 26, 2018

Primary tax return for a private foundation's activities, finances, and governance

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XML

Fiscal Year Ending Dec.
2016

Revenue

$2,729,328

Expenses

$224,565

Net Income

$2,504,763

Net Assets

$7,025,144

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$2,700,000	98.9%
Interest Revenue	$3,731	0.1%
Dividends	$20,538	0.8%
Sales of Assets	$1,440	0.1%
Other Income	$3,619	0.1%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$182,000	81.0%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$7,025,144
Total Liabilities	$0
Net Assets	$7,025,144

Compensation

Key Employees and Officers	Compensation	Other
William C Powell (President)	$0	$0
Lilja Powell (Secretary)	$0	$0
Elizabeth S Powell (Vice President)	$0	$0
Jack D Nicholas (Treasurer)	$0	$0

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990-PF

Filed on Nov. 6, 2017

Primary tax return for a private foundation's activities, finances, and governance

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Fiscal Year Ending Dec.
2015

Revenue

$932,363

Expenses

$321,533

Net Income

$610,830

Net Assets

$4,520,931

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$900,000	96.5%
Interest Revenue	$3,726	0.4%
Dividends	$21,821	2.3%
Sales of Assets	$5,434	0.6%
Other Income	$1,382	0.1%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$184,000	57.2%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$4,520,931
Total Liabilities	$0
Net Assets	$4,520,931

Compensation

Key Employees and Officers	Compensation	Other
William C Powell (President)	$0	$0
Lilja Powell (Secretary)	$0	$0
Elizabeth S Powell (Vice President)	$0	$0
Jack D Nicholas (Treasurer)	$0	$0

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990-PF

Filed on May 18, 2016

Primary tax return for a private foundation's activities, finances, and governance

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Fiscal Year Ending Dec.
2014

Revenue

$70,277

Expenses

$111,688

Net Income

-$41,411

Net Assets

$3,916,556

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$35,000	49.8%
Interest Revenue	$3,729	5.3%
Dividends	$21,915	31.2%
Sales of Assets	$2,655	3.8%
Other Income	$6,978	9.9%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$30,000	26.9%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$3,916,556
Total Liabilities	$0
Net Assets	$3,916,556

Compensation

Key Employees and Officers	Compensation	Other
William C Powell (President)	$0	$0
Lilja B Powell (Secretary)	$0	$0
Elizabeth S Powell (Vice Preside)	$0	$0
Jack D Nicholas (Treasurer)	$0	$0

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990-PF

Filed on July 2, 2015

Primary tax return for a private foundation's activities, finances, and governance

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Fiscal Year Ending Dec.
2013

Revenue

$3,152,567

Expenses

$110,107

Net Income

$3,042,460

Net Assets

$3,965,184

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$3,100,000	98.3%
Interest Revenue	$5,113	0.2%
Dividends	$28,001	0.9%
Sales of Assets	$12,445	0.4%
Other Income	$7,008	0.2%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$40,000	36.3%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$3,965,184
Total Liabilities	$0
Net Assets	$3,965,184

Compensation

Key Employees and Officers	Compensation	Other
William C Powell (President)	$0	$0
Lilja B Powell (Secretary)	$0	$0
Elizabeth S Powell (Vice Preside)	$0	$0
Jack D Nicholas (Treasurer)	$0	$0

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990-PF

Filed on Sept. 3, 2014

Primary tax return for a private foundation's activities, finances, and governance

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Fiscal Year Ending Dec.
2012

Revenue

$50,285

Expenses

$164,486

Net Income

-$114,201

Net Assets

$935,771

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$7,242	14.4%
Dividends	$27,413	54.5%
Sales of Assets	$1,222	2.4%
Other Income	$14,408	28.7%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$110,000	66.9%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$935,772
Total Liabilities	$1
Net Assets	$935,771

990-PF

Primary tax return for a private foundation's activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2011

Revenue

$351,997

Expenses

$43,940

Net Income

$308,057

Net Assets

$1,059,284

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$300,130	85.3%
Interest Revenue	$7,400	2.1%
Dividends	$34,677	9.9%
Sales of Assets	$478	0.1%
Other Income	$9,312	2.6%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$40,000	91.0%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$1,059,285
Total Liabilities	$1
Net Assets	$1,059,284

990-PF

Primary tax return for a private foundation's activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2010

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

990-PF

Primary tax return for a private foundation's activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2009

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

990-PF

Primary tax return for a private foundation's activities, finances, and governance

Primary tax return for a private foundation's activities, finances, and governance

PDF

About This Data

What Is This Data?

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

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Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

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Updated September 25, 2025

Living Stones Foundation

Organization summary

Type of Nonprofit

Summary charts: organization finances over time

Revenue $261k (2024)

Expenses $512k (2024)

Total Assets $6.41M (2024)

Total Liabilities $185k (2024)

Tax Filings by Year

Fiscal Year Ending Dec. 2024

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2023

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2022

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2021

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2020

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2019

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2018

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2017

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2016

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2015

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2014

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2013

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

Revenue

$261k (2024)

Expenses

$512k (2024)

Total Assets

$6.41M (2024)

Total Liabilities

$185k (2024)

Fiscal Year Ending Dec.
2024

Fiscal Year Ending Dec.
2023

Fiscal Year Ending Dec.
2022

Fiscal Year Ending Dec.
2021

Fiscal Year Ending Dec.
2020

Fiscal Year Ending Dec.
2019

Fiscal Year Ending Dec.
2018

Fiscal Year Ending Dec.
2017

Fiscal Year Ending Dec.
2016

Fiscal Year Ending Dec.
2015

Fiscal Year Ending Dec.
2014

Fiscal Year Ending Dec.
2013

Fiscal Year Ending Dec.
2012

Fiscal Year Ending Dec.
2011

Fiscal Year Ending Dec.
2010

Fiscal Year Ending Dec.
2009

Fiscal Year Ending Dec.
2008

Fiscal Year Ending Dec.
2007

Fiscal Year Ending Dec.
2006

Fiscal Year Ending Dec.
2005

Fiscal Year Ending Dec.
2004

Fiscal Year Ending Dec.
2003

Fiscal Year Ending Dec.
2002

Fiscal Year Ending Dec.
2001