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Stone Soup Leadership Institute Inc

EIN 31-1594004 · Salem, MA

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

LegitimacyPassesRegistration and standingFinancial healthWeak18 out of 100GovernanceWeak39 out of 100Impact 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

The Organization develops educational tools and provides technical assistance and training initiatives to young emerging leaders.

Income
$497,500
Spending
$580,390
Spent on programs
60%
Reserves
-1.6 months of spending
Largest source of income
donations and private grants, 100%
Employees
1
Volunteers
0
Highest pay
$50,000, secretary

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Weak: 18 out of 100. Higher than 1% of charities in its peer group (arts and culture, $250k to $1m).

  • Reserves

    0 of 35

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

  • Debt

    0 of 20

    It owes 828% of what it owns.

  • Living within its means

    0 of 15

    Spending exceeded income by 17% of income.

  • Income trend

    10 of 15

    Income fell 3% on the year before.

  • Spending floor

    8 of 15

    60% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Weak: 39 out of 100. Higher than 8% of charities in its peer group (arts and culture, $250k to $1m).

  • Independent board

    18 of 25

    3 of 4 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    0 of 10

    Reports at least one of: diversion of assets, excess benefits, loans to insiders.

Source: Form 990 for the year ending December 31, 2025, 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 (4)
  1. $99,500 spent. Climate Education Teacher Training Salem State University - The Institute developed Stone Soup Climate Education Teacher Training with Salem State University to train Massachusetts high school teachers to use the Institute's Stone Soup Climate Education Curriculum. Principals and local leaders were invited to nominate outstanding teachers. Teachers received a free book, curriculum and teacher training with PD (Professional Development) credits.
  2. $99,500 spent. Climate Education Teacher Training Cohort, Rockport Massachusetts - The Institute's Climate Education Teacher Training Cohort conducted a 6-week program to train Massachusetts high school teachers to use the Institute's Stone Soup Climate Education Platform. The Cohort will begin immediately after the Teacher Training on October 19th for 6 weeks - until December 18. The estimated time for cohort is 1 hour/week for 6 weeks with a written report upon completion. These teachers will be the first to test the Institute's Stone Soup Climate Education Platform. For their participation, they were provided financial support for their sustainability projects in their classroom.
  3. $99,500 spent. Green Workforce Development Program with PowerCorps Boston - The Institute developed a Green Workforce Development Program with PowerCorps Boston. Using the Institute's educational tools, we custom designed our teacher training module skills for PowerCorps BOS facilitators to use the Stone Soup Climate Education Curriculum with their students/members.
  4. $49,935 spent. All other programs

Source: Form 990 for the year ending December 31, 2025, 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 2025.

    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 May 1999.

    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.

  7. Could it be confused with another charity? Worth knowing.

    A much larger organization has a similar name: Leadership Institute (Arlington, VA), EIN 51-0235174. If that is the one you meant, check the EIN before giving.

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