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Childrens Art Foundation-Stone Soup Inc

EIN 23-7317498 · Santa Cruz, CA

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthWeak0 out of 100GovernanceNot ratedThe short tax form does not cover thisImpact evidenceDescribes programsHow well its results are evidenced

Points to look into

  • It reported loans to or from officers, directors or other insiders.
  • It owes more than it owns.

These come from the organization's own tax return. There may be a good explanation; ask the charity.

What it says it does

PUBLISHING CHILDREN'S WRITING AND ARTWORK.

Income
$108,385
Spending
$125,381
Reserves
-6.9 months of spending
Largest source of income
fees for its services, 75%
Highest pay
$15,291, president

Source: Form 990EZ for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Weak: 0 out of 100.

  • Reserves

    0 of 35

    Spendable reserves are negative: it owes or has committed more than it holds.

  • Debt

    0 of 20

    It owes 358% of what it owns.

  • Living within its means

    0 of 15

    Spending exceeded income by 16% of income.

Source: Form 990EZ for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

This organization files the short tax form, which does not ask about boards, policies or audits. That is normal for a small charity and is not a mark against it.

Source: Form 990EZ for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)
  1. $64,829 spent. STONE SOUP: A LITERARY MAGAZINE BY YOUNG WRITERS AND ARTISTS WITH DIGITAL CIRCULATION OF ABOUT 8,175 MEMBERS, HALF SCHOOLS & LIBRARIES. STONE SOUP ENCOMPASSES SEVERAL PROGRAMS: (I) MAGAZINE - AN EDITED SELECTION OF SHORT STORIES, POETRY AND ART BY CHILDREN UNDER AGE 14, (II) ONLINE - WEBSITE HOSTS THE MAGAZINE ALONG WITH A HOST OF OTHER MATERIALS DEVELOPED BY STAFF, SUCH AS TEACHER RESOURCES, WRITING AND ART ACTIVITIES, AND THE ONLINE ARCHIVE, (III) BLOG - VENUE FOR THE REGULAR PUBLICATION OF PROSE WRITING BY YOUNG PEOPLE, NOT DESTINED FOR PUBLICATION IN THE MAGAZINE, ON SUBJECTS FROM NATURE TO KNITTING AS WELL AS GRAPHIC/ART NOVELS, (IV) BOOK REVIEWS - SUBSECTION OF BLOG DEVOTED TO BOOK REVIEWS BY STONE SOUP WRITERS, REVIEWING A COMBINATION OF CLASSIC AND CURRENT TITLES, (V) NEWSLETTER - FREE WEEKLY NEWSLETTER INCLUDING MESSAGES FROM STONE SOUP EDITORS, ACTIVITIES, ARCHIVE STORY AND OTHER NEWS, (VI) CONTESTS - PRIZES FOR WINNERS OF VARIOUS CONTESTS FOR THOSE AGES 14 AND YOUNGER. READERSHIP: APPROXIMATELY 79,040
  2. $12,317 spent. ITEMS FROM STONE SOUP ARCHIVE ARE LICENSED TO EXAMINATION BOARDS, TESTING SERVICES AND OTHER PROFESSIONAL ORGANIZATIONS GENERATING INCOME. THE FOUNDATION IS REGISTERED WITH THE U.S. COPYRIGHT CLEARANCE CENTER TO GENERATE ADDITIONAL REVENUE FROM LICENSING AND ROYALTIES TO HELP FUND THEIR MISSION. BOOK PRODUCTS: (I) STONE SOUP ANNUAL - A COMPILATION OF A FULL YEAR'S MAGAIZINE ISSUES AND SELECTED ONLINE CONTENT SOLD TO CUSTOMERS AND LIBRARIES, AND (II) STONE SOUP BOOKS - A SERIES OF THEMED ANTHOLOGIES OF STORIES AND POETRY FROM THE ARCHIVE, SOLD TO CUSTOMERS, LIBRARIES, SCHOOLS AND THE GENERAL PUBLIC.
  3. $6,750 spent. ART CLASSES AND WRITING WORKSHOPS OFFERED TO THE GENERAL PUBLIC TO CARRY OUT THE MISSION OF THE ORGANIZATION.

Source: Form 990EZ for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since October 1973.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.