Civic Intelligence

Common - a User'S Group

EIN 23-1001882 • 501(c)6 • Chicago, IL

View Organization Page

Profile

Provides educational opportunities and programs for information technology professionals including a large spring conference, a fall conference and related expositions.

332 S Michigan Ave Ll-c12Chicago, IL 60604

www.common.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

98th percentile

1.10x

Higher debt load relative to assets than 98% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

74th percentile

0.38x

Higher debt load relative to revenue than 74% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

39th percentile

1.2%

Higher net margin than 39% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

90th percentile

31%

Faster asset growth than 90% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

64th percentile

12%

Faster revenue growth than 64% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets98th percentile

Assets

Up

$707,468

Up $166,478 (+31%) from 2023

Liabilities

Up

$776,787

Up $134,965 (+21%) from 2023

Net Assets

Up

-$69,319

Up $31,513 (+31%) from 2023

Operations
Liabilities / Revenue74th percentileNet Margin39th percentile

Revenue

Up

$2,045,018

Up $215,382 (+12%) from 2023

Expenses

Up

$2,020,336

Up $210,539 (+12%) from 2023

Net Income

Up

$24,682

Up $4,843 (+24%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth90th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.0M$0-$1.0MAssets 2010: $1,874,303Liabilities 2010: $749,100Net Assets 2010: $1,125,2032010Assets 2011: $1,819,391Liabilities 2011: $737,634Net Assets 2011: $1,081,7572011Assets 2012: $1,896,942Liabilities 2012: $749,755Net Assets 2012: $1,147,1872012Assets 2013: $1,704,782Liabilities 2013: $781,013Net Assets 2013: $923,7692013Assets 2014: $1,633,321Liabilities 2014: $782,843Net Assets 2014: $850,4782014Assets 2015: $1,365,446Liabilities 2015: $613,317Net Assets 2015: $752,1292015Assets 2016: $1,524,110Liabilities 2016: $787,446Net Assets 2016: $736,6642016Assets 2017: $1,152,719Liabilities 2017: $657,723Net Assets 2017: $494,9962017Assets 2018: $872,516Liabilities 2018: $597,387Net Assets 2018: $275,1292018Assets 2019: $834,932Liabilities 2019: $696,288Net Assets 2019: $138,6442019Assets 2020: $675,199Liabilities 2020: $893,742Net Assets 2020: -$218,5432020Assets 2021: $577,718Liabilities 2021: $813,510Net Assets 2021: -$235,7922021Assets 2022: $602,519Liabilities 2022: $753,985Net Assets 2022: -$151,4662022Assets 2023: $540,990Liabilities 2023: $641,822Net Assets 2023: -$100,8322023Assets 2024: $707,468Liabilities 2024: $776,787Net Assets 2024: -$69,3192024

Highlighted filing

2024

Assets$707,468
Liabilities$776,787
Net Assets-$69,319
Open 2024 Filing

Operations Trend

Revenue Growth64th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2010: $2,148,828Expenses 2010: $1,915,002Net Income 2010: $233,8262010Revenue 2011: $1,998,390Expenses 2011: $2,045,885Net Income 2011: -$47,4952011Revenue 2012: $1,925,410Expenses 2012: $1,933,108Net Income 2012: -$7,6982012Revenue 2013: $1,931,392Expenses 2013: $2,115,066Net Income 2013: -$183,6742013Revenue 2014: $1,908,665Expenses 2014: $1,968,580Net Income 2014: -$59,9152014Revenue 2015: $1,990,334Expenses 2015: $1,955,079Net Income 2015: $35,2552015Revenue 2016: $1,975,143Expenses 2016: $2,024,537Net Income 2016: -$49,3942016Revenue 2017: $1,933,746Expenses 2017: $2,235,284Net Income 2017: -$301,5382017Revenue 2018: $1,852,651Expenses 2018: $2,005,736Net Income 2018: -$153,0852018Revenue 2019: $1,802,261Expenses 2019: $2,006,242Net Income 2019: -$203,9812019Revenue 2020: $979,673Expenses 2020: $1,363,667Net Income 2020: -$383,9942020Revenue 2021: $1,100,888Expenses 2021: $1,092,009Net Income 2021: $8,8792021Revenue 2022: $1,680,414Expenses 2022: $1,524,493Net Income 2022: $155,9212022Revenue 2023: $1,829,636Expenses 2023: $1,809,797Net Income 2023: $19,8392023Revenue 2024: $2,045,018Expenses 2024: $2,020,336Net Income 2024: $24,6822024

Highlighted filing

2024

Revenue$2,045,018
Expenses$2,020,336
Net Income$24,682
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$707,468
Liabilities
$776,787
Net assets
-$69,319
Revenue
$2,045,018
Expenses
$2,020,336
Net income
$24,682
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.71$0.78$0.07$2.05$2.02$0.02
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.54$0.64$0.10$1.83$1.81$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.60$0.75$0.15$1.68$1.52$0.16
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.81$0.24$1.10$1.09$0.01
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.68$0.89$0.22$0.98$1.36$0.38
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.83$0.70$0.14$1.80$2.01$0.20
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.87$0.60$0.28$1.85$2.01$0.15
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.15$0.66$0.49$1.93$2.24$0.30
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.52$0.79$0.74$1.98$2.02$0.05
2015Detailed filing. Detailed filing data is available for this year.$1.37$0.61$0.75$1.99$1.96$0.04
2014Summary only. Only limited summary data is available for this year.$1.63$0.78$0.85$1.91$1.97$0.06
2013Detailed filing. Detailed filing data is available for this year.$1.70$0.78$0.92$1.93$2.12$0.18
2012Summary only. Only limited summary data is available for this year.$1.90$0.75$1.15$1.93$1.93$0.01
2011Summary only. Only limited summary data is available for this year.$1.82$0.74$1.08$2.00$2.05$0.05
2010Summary only. Only limited summary data is available for this year.$1.87$0.75$1.13$2.15$1.92$0.23
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 14, 2023
Return Version
2022v5.0
Gross Receipts
$1,778,573
Mission and Program Overview

Mission

Provides educational opportunities and programs for information technology professionals including a large spring conference, a fall conference and related expositions.

Provides educational opportunities and programs for information technology professionals including a large spring conference and related expositions.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$363,156$301,666▼ $61,490
Cash and Non-Interest-Bearing Accounts$170,712$235,346▲ $64,634
Accounts Receivable$37,141--
Prepaid Expenses and Deferred Charges$6,709$34,345▲ $27,636
Land, Buildings, and Equipment, Net$0$31,162▲ $31,162
Total Assets$577,718$602,519▲ $24,801
Liabilities
Deferred Revenue$422,408$400,446▼ $21,962
Mortgage Notes Payable Secured by Investment Property$300,000$300,000→ $0
Accounts Payable and Accrued Expenses$91,102$53,539▼ $37,563
Total Liabilities$813,510$753,985▼ $59,525
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-235,792$-151,466▲ $84,326
Total Net Assets Fund Balance$-235,792$-151,466▲ $84,326
Total Liabilities and Net Assets / Fund Balance$577,718$602,519▲ $24,801

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$31,162$334,977$366,139
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Manzoor SiddiquiExecutive DirectorFT$167,417$27,000$194,417

Board Members and Trustees

NameTitle
Gordon LearyImm. Past President
Dawn MayPresident
Marina SchwenkDirector
Peg TuttleDirector
Scott KlementDirector
Floyd DelmuroExecutive Vice Pres.
Floyd DelmuroSecretary
Pete HelgrenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,671,982
Investment Income
$7,496
Other Revenue
$936
Change in Net Assets
$155,921

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,680,414
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-74,637
Total Revenue per Audited Statements
$1,605,777
Total Revenue per Form 990
$1,680,414
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$830,835
Salaries, Compensation, and Employee Benefits$693,658
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$597,635
Other Salaries and Wages---$371,894
Current Officers, Directors, Trustees, and Key Employees---$194,417
Other Employee Benefits---$75,174
Information Technology---$61,463
Payroll Taxes---$46,126
Travel---$34,957
Fees for Services Other---$28,939
Office Expenses---$27,247
Insurance---$18,709
Fees for Services Accounting---$18,000
Fees for Services Legal---$7,345
Interest---$7,030
Pension Plan Contributions---$6,047
Depreciation Depletion---$5,499
Other Expenses---$3,224
Occupancy---$3,200
Fees for Service Investment Mgmnt Fees---$3,042
Total Functional Expenses$0$0$0$1,524,493

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,524,493
Total Expenses per Form 990$1,524,493
Total Expenses per Audited Statements$1,521,451
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$-3,042
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The organization functions as a trade association and is ultimately governed by its members.”

Form 990, Part VI, Section A, Line 7A

“The organization's members elect the governing board.”

Form 990, Part VI, Section B, Line 11B

“The director of finance works closely with the form 990 preparer in answering all questions on the forms as well as providing accurate financial and other information for inclusion. A draft of the form is then reviewed by the executive director and director of finance prior to finalization. Any changes they determine are required are incorporated into the form prior to issue. A draft is also provided to the governing board prior to filing.”

Form 990, Part VI, Section B, Line 12C

“The organization asks each board member to complete a questionnaire concerning possible conflicts of interest annually and requests that members update their responses if circumstances change during the year. The board records this event in the meeting minutes.”

Form 990, Part VI, Section B, Line 15

“Employees have a formal annual review of performance by their manager. All staff salaries are approved by the executive director. The executive director's compensation is determined by the executive committee.”

Form 990, Part VI, Section C, Line 18

“Forms are made available upon request.”

Form 990, Part VI, Section C, Line 19

“Common makes their organization documents, conflict of interest policy and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
COMMON - A USER'S GROUP
EIN
23-1001882
Phone
8007776734
Address
332 S MICHIGAN AVE LL-C12, CHICAGO, IL 60604

Signing Officer

Name
Manzoor Siddiqui
Title
Executive Director
Phone
8007776734
Signed
2023-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Manzoor Siddiqui
Formed
1972
Legal Domicile
Il
Voting Board Members
8
Independent Board Members
8
Employees
6
Volunteers
250

Preparer

Firm
Wsdd Cpas Ltd
Address
303 W MADISON ST SUITE 2075, CHICAGO, IL 60606-3395
Preparer
Robert Rehayem
Phone
3123326622
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“Accounting standards provide guidance for how certain tax positions should be recognized, measured, disclosed and presented in the financial statements. This requires the evaluation of tax positions taken or expected to be taken in the course of preparing common's returns to determine whether the tax positions are "more-likely-than-not" of being sustained "when challenged or "when examined" by the applicable tax authority. Tax positions not deemed to meet the more-likely-than-not threshold would be recorded as a tax benefit and asset or expense and liability in the current year. Common files returns in the u.s. Federal jurisdiction and illinois state jurisdiction. Common is no longer subject to u.s. Federal state examinations by tax authorities for years before 2019. As of and for the year ended december 31, 2022, management has determined that there are no uncertain tax positions.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“INVESTMENT FEES -3042.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“INVESTMENT FEES -3042.”

Raw XML AppendixShowing 400 of 413 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt091102
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt053539
IRS990/AccountsReceivableGrp/BOYAmt037141
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PROVIDES EDUCATIONAL OPPORTUNITIES AND PROGRAMS FOR INFORMATION TECHNOLOGY PROFESSIONALS INCLUDING A LARGE SPRING CONFERENCE AND RELATED EXPOSITIONS.
IRS990/AnnualDisclosureCoveredPrsnInd01
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IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0194417
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IRS990/ConservationEasementsInd00
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IRS990/Form990PartVIISectionAGrp/PersonNm0DAWN MAY
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IRS990/Form990PartVIISectionAGrp/PersonNm2PETE HELGREN
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1EXECUTIVE VICE PRES.
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4IMM. PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8EXECUTIVE DIRECTOR
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IRS990/FSAuditedInd01
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IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
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IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt098159
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0PROVIDES EDUCATIONAL OPPORTUNITIES AND PROGRAMS FOR INFORMATION TECHNOLOGY PROFESSIONALS INCLUDING A LARGE SPRING CONFERENCE, A FALL CONFERENCE AND RELATED EXPOSITIONS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0300000
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0300000
IRS990/NetAssetsOrFundBalancesBOYAmt0-235792
IRS990/NetAssetsOrFundBalancesEOYAmt0-151466
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-6990
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-6990
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-71595
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-235792
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-151466
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt03200
IRS990/OfficeExpensesGrp/TotalAmt027247
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt075174
IRS990/OtherExpensesGrp/Desc0MAINTENANCE AND REPAIR
IRS990/OtherExpensesGrp/Desc1PROFESSIONAL DEVELOPMEN
IRS990/OtherExpensesGrp/TotalAmt014545
IRS990/OtherExpensesGrp/TotalAmt13224
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0936
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0936
IRS990/OtherRevenueTotalAmt0936
IRS990/OtherSalariesAndWagesGrp/TotalAmt0371894
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt046126
IRS990/PensionPlanContributionsGrp/TotalAmt06047
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt06709
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt034345
IRS990/PrincipalOfficerNm0MANZOOR SIDDIQUI
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3611710
IRS990/ProgramServiceRevenueGrp/BusinessCd4611710
IRS990/ProgramServiceRevenueGrp/Desc0SPRING CONFERENCE
IRS990/ProgramServiceRevenueGrp/Desc1MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc2SPONSORSHIP
IRS990/ProgramServiceRevenueGrp/Desc3SPRING EXPOSITION
IRS990/ProgramServiceRevenueGrp/Desc4FALL CONFERENCE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0544806
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1371787
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2270960
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3228227
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4130205
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0544806
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1371787
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2270960
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3228227
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4130205
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0145500
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt072731
IRS990/PYOtherExpensesAmt0349402
IRS990/PYOtherRevenueAmt010237
IRS990/PYProgramServiceRevenueAmt0872420
IRS990/PYRevenuesLessExpensesAmt08879
IRS990/PYSalariesCompEmpBnftPaidAmt0742607
IRS990/PYTotalExpensesAmt01092009
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01100888
IRS990/ReconcilationRevenueExpnssAmt0155921
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt031162
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0334977
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0366139
IRS990ScheduleD/ExpensesNotReportedAmt0-3042
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01524493
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-71595
IRS990ScheduleD/OtherExpensesIncludedAmt0-3042
IRS990ScheduleD/OtherRevenueAmt0-3042
IRS990ScheduleD/RevenueNotReportedAmt0-74637
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01680414
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING STANDARDS PROVIDE GUIDANCE FOR HOW CERTAIN TAX POSITIONS SHOULD BE RECOGNIZED, MEASURED, DISCLOSED AND PRESENTED IN THE FINANCIAL STATEMENTS. THIS REQUIRES THE EVALUATION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING COMMON'S RETURNS TO DETERMINE WHETHER THE TAX POSITIONS ARE "MORE-LIKELY-THAN-NOT" OF BEING SUSTAINED "WHEN CHALLENGED OR "WHEN EXAMINED" BY THE APPLICABLE TAX AUTHORITY. TAX POSITIONS NOT DEEMED TO MEET THE MORE-LIKELY-THAN-NOT THRESHOLD WOULD BE RECORDED AS A TAX BENEFIT AND ASSET OR EXPENSE AND LIABILITY IN THE CURRENT YEAR. COMMON FILES RETURNS IN THE U.S. FEDERAL JURISDICTION AND ILLINOIS STATE JURISDICTION. COMMON IS NO LONGER SUBJECT TO U.S. FEDERAL STATE EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2019. AS OF AND FOR THE YEAR ENDED DECEMBER 31, 2022, MANAGEMENT HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1INVESTMENT FEES -3042.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2INVESTMENT FEES -3042.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt031162
IRS990ScheduleD/TotalExpensesPerForm990Amt01524493
IRS990ScheduleD/TotalRevenuePerForm990Amt01680414
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01605777
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01521451
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0167417
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount05000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt022000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MANZOOR SIDDIQUI
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0194417
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION FUNCTIONS AS A TRADE ASSOCIATION AND IS ULTIMATELY GOVERNED BY ITS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S MEMBERS ELECT THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE DIRECTOR OF FINANCE WORKS CLOSELY WITH THE FORM 990 PREPARER IN ANSWERING ALL QUESTIONS ON THE FORMS AS WELL AS PROVIDING ACCURATE FINANCIAL AND OTHER INFORMATION FOR INCLUSION. A DRAFT OF THE FORM IS THEN REVIEWED BY THE EXECUTIVE DIRECTOR AND DIRECTOR OF FINANCE PRIOR TO FINALIZATION. ANY CHANGES THEY DETERMINE ARE REQUIRED ARE INCORPORATED INTO THE FORM PRIOR TO ISSUE. A DRAFT IS ALSO PROVIDED TO THE GOVERNING BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION ASKS EACH BOARD MEMBER TO COMPLETE A QUESTIONNAIRE CONCERNING POSSIBLE CONFLICTS OF INTEREST ANNUALLY AND REQUESTS THAT MEMBERS UPDATE THEIR RESPONSES IF CIRCUMSTANCES CHANGE DURING THE YEAR. THE BOARD RECORDS THIS EVENT IN THE MEETING MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EMPLOYEES HAVE A FORMAL ANNUAL REVIEW OF PERFORMANCE BY THEIR MANAGER. ALL STAFF SALARIES ARE APPROVED BY THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED BY THE EXECUTIVE COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FORMS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6COMMON MAKES THEIR ORGANIZATION DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0577718
IRS990/TotalAssetsEOYAmt0602519
IRS990/TotalAssetsGrp/BOYAmt0577718
IRS990/TotalAssetsGrp/EOYAmt0602519
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/TotalAmt01524493
IRS990/TotalGrossUBIAmt086350
IRS990/TotalLiabilitiesBOYAmt0813510
IRS990/TotalLiabilitiesEOYAmt0753985
IRS990/TotalLiabilitiesGrp/BOYAmt0813510
IRS990/TotalLiabilitiesGrp/EOYAmt0753985
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-235792
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-151466
IRS990/TotalOtherCompensationAmt022000
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt039647
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0125997
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt086350
IRS990/TotalProgramServiceRevenueAmt01671982
IRS990/TotalReportableCompFromOrgAmt0172417
IRS990/TotalRevenueGrp/ExclusionAmt07496
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01586568
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01680414
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt086350
IRS990/TotalVolunteersCnt0250
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0577718
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0602519
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt034957
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0332 S MICHIGAN AVE LL-C12
IRS990/USAddress/CityNm0CHICAGO
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd060604
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.COMMON.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MANZOOR SIDDIQUI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08007776734
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COMMON - A USER'S GROUP
ReturnHeader/Filer/BusinessNameControlTxt0COMM
ReturnHeader/Filer/EIN0231001882
ReturnHeader/Filer/PhoneNum08007776734
ReturnHeader/Filer/USAddress/AddressLine1Txt0332 S MICHIGAN AVE LL-C12
ReturnHeader/Filer/USAddress/CityNm0CHICAGO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd060604
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0362996439
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WSDD CPAS LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0303 W MADISON ST SUITE 2075

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