Civic Intelligence

Common Sense Policy Roundtable Forum

990 • Fiscal year 2015 • EIN 27-4253618

Jan 01, 2015 to Dec 31, 2015 • Filed on Jul 13, 2016

4950 S Yosemite St Ste F2-314Greenwood Village, CO 80111

(720) 524-7332

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

81st percentile

0.18x

Higher debt load relative to assets than 81% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

73rd percentile

0.03x

Higher debt load relative to revenue than 73% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

27th percentile

-6.7%

Higher net margin than 27% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

15th percentile

-30%

Faster asset growth than 15% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

46th percentile

-1.1%

Faster revenue growth than 46% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$57,128

Down $24,169 (-30%) from 2014

Net Assets

Down

$47,128

Down $19,169 (-29%) from 2014

Liabilities

Down

$10,000

Down $5,000 (-33%) from 2014

Revenue

Down

$287,316

Down $3,270 (-1.1%) from 2014

Expenses

Up

$306,485

Up $68,597 (+29%) from 2014

Net Income

Down

-$19,169

Down $71,867 (-136%) from 2014

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.0M$500K$0Assets 2011: $67,641Liabilities 2011: $0Net Assets 2011: $67,6412011Assets 2013: $23,599Liabilities 2013: $10,000Net Assets 2013: $13,5992013Assets 2014: $81,297Liabilities 2014: $15,000Net Assets 2014: $66,2972014Assets 2015: $57,128Liabilities 2015: $10,000Net Assets 2015: $47,1282015Assets 2016: $33,531Liabilities 2016: $5,703Net Assets 2016: $27,8282016Assets 2017: $448,488Liabilities 2017: $8,282Net Assets 2017: $440,2062017Assets 2018: $151,344Liabilities 2018: $13,961Net Assets 2018: $137,3832018Assets 2020: $105,931Liabilities 2020: $11,722Net Assets 2020: $94,2092020Assets 2021: $261,276Liabilities 2021: $43,141Net Assets 2021: $218,1352021Assets 2022: $303,744Liabilities 2022: $92,786Net Assets 2022: $210,9582022Assets 2024: $897,351Liabilities 2024: $216,705Net Assets 2024: $680,6462024

Highlighted filing

2015

Assets$57,128
Liabilities$10,000
Net Assets$47,128

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $137,3632011Revenue 2013: $700,322Expenses 2013: $735,647Net Income 2013: -$35,3252013Revenue 2014: $290,586Expenses 2014: $237,888Net Income 2014: $52,6982014Revenue 2015: $287,316Expenses 2015: $306,485Net Income 2015: -$19,1692015Revenue 2016: $206,422Expenses 2016: $225,722Net Income 2016: -$19,3002016Revenue 2017: $649,336Expenses 2017: $236,958Net Income 2017: $412,3782017Revenue 2018: $400,649Expenses 2018: $703,472Net Income 2018: -$302,8232018Revenue 2020: $952,575Expenses 2020: $939,476Net Income 2020: $13,0992020Revenue 2021: $1,459,033Expenses 2021: $1,335,107Net Income 2021: $123,9262021Revenue 2022: $2,055,562Expenses 2022: $2,066,103Net Income 2022: -$10,5412022Revenue 2024: $4,013,468Expenses 2024: $4,000,269Net Income 2024: $13,1992024

Highlighted filing

2015

Revenue$287,316
Expenses$306,485
Net Income-$19,169
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jul 13, 2016
Return Version
2015v2.0
Gross Receipts
$287,316
Mission and Program Overview

Mission

We believe sound fiscal and economic research is essential to uphold Colorados economic vitality, future, and individual opportunity. As a non-profit free-enterprise think tank dedicated to the protection and promotion of Colorados economy, our mission is to research and promote common sense solutions for the most pressing public policy issues facing Colorado.

Common sense policy roundtable forum ("cspr")is a non-profit free-enterprise think tank dedicated to the protection and promotion of colorado's economy. Cspr actively follows job and economic development legislation and public policy initiatives.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$81,297$57,128▼ $24,169
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$81,297$57,128▼ $24,169
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$15,000$10,000▼ $5,000
Total Liabilities$15,000$10,000▼ $5,000
Net Assets / Fund Balance
Unrestricted Net Assets$66,297$47,128▼ $19,169
Total Net Assets Fund Balance$66,297$47,128▼ $19,169
Total Liabilities and Net Assets / Fund Balance$81,297$57,128▼ $24,169
Compensation and Service Providers

Board Members and Trustees

NameTitle
Walter Buz KoelbelChair-elect
Earl WrightChairman
Charles McneilDirector
H Jack HaysDirector
Heidi GanahlDirector
Lem SmithDirector
T Scott MartinDirector
Terry StevinsonDirector
Kristin StrohmExecutive Director
Revenue and Support

Revenue Composition

Contributions and Grants
$202,720
Program Service Revenue
$84,507
Investment Income
$89
Other Revenue
$0
All Other Contributions
$202,720
Change in Net Assets
$-19,169

Audited Revenue Reconciliation

Revenue per Audited Statements
$287,316
Total Revenue per Audited Statements
$287,316
Total Revenue per Form 990
$287,316
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$306,485
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$60,000--$60,000
Fees for Services Legal$12,703--$12,703
Advertising$8,997--$8,997
All Other Expenses$5,555--$5,555
Other Expenses$5,044--$5,044
Travel$3,959--$3,959
Fees for Services Accounting$2,413--$2,413
Total Functional Expenses$306,485$0$0$306,485

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$306,485
Total Expenses per Audited Statements$306,485
Total Expenses per Form 990$306,485
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
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Eis SolutionsSee BelowResearch & LobbyingNo$69,959
Starboard Group LLCSee BelowAdministration ServNo$60,000

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

The tax return is reviewed by the executive director.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

A written request must be made and a copying charge per page may be assessed.

Filing and Contact Details

Filer

Filer Name
Common Sense Policy Roundtable Forum
EIN
27-4253618
Phone
7205247332
Address
4950 S YOSEMITE ST STE F2-314, GREENWOOD VILLAGE, CO 80111

Signing Officer

Name
Kristin Strohm
Title
Executive Director
Signed
2016-07-13
Discuss with paid preparer
Yes

Organization Details

Formed
2010
Legal Domicile
Co
Voting Board Members
8
Independent Board Members
8
Employees
0

Preparer

Firm
GC2 Professional Services PC
Address
12367 E Cornell Ave, Aurora, CO 80014-3323
Preparer
Jeffrey Cohen CPA Abv Cff Cva Maff
Phone
3033374288
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2: Change of Oversight or Selection Process

Board reviews audit before it is issued. Board also approves the selection of the auditor.

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

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IRS990/PYTotalRevenueAmt0290586
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IRS990/ReconcilationRevenueExpnssAmt0-19169
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IRS990/RevenueAmt084507
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0202720
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0197200
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0569000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0158585
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0205000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01332505
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt089
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt094
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt019
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt04
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0257
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.42020
IRS990ScheduleA/PublicSupportTotal170Amt0560055
IRS990ScheduleA/SubstantialContributorsTotAmt0772450
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0202720
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0197200
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0569000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0158585
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0205000
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01332505
IRS990ScheduleA/TotalSupportAmt01332762
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleC/DirectContactLegislatorsAmt03000
IRS990ScheduleC/DirectContactLegislatorsInd0true
IRS990ScheduleC/Form4720Filed4912TaxInd0false
IRS990ScheduleC/Form4720FiledSection4955TaxInd0false
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IRS990ScheduleC/NotDescribedSection501c3Ind0false
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IRS990ScheduleC/PublicationsOrBroadcastInd0false
IRS990ScheduleC/RalliesDemonstrationsInd0false
IRS990ScheduleC/TotalLobbyingExpendituresAmt03000
IRS990ScheduleC/VolunteersInd0false
IRS990ScheduleD/ExpensesSubtotalAmt0306485
IRS990ScheduleD/RevenueSubtotalAmt0287316
IRS990ScheduleD/TotalExpensesPerForm990Amt0306485
IRS990ScheduleD/TotalRevenuePerForm990Amt0287316
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0287316
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0STARBOARD GROUP LLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1EIS SOLUTIONS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0SEE BELOW
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1SEE BELOW
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt060000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt169959
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0ADMINISTRATION SERV
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1RESEARCH & LOBBYING
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0STARBOARD GROUP LLC: CSPR PAYS A MONTHLY FEE TO THE STARBOARD GROUP LLC FOR ADMINSTRATIVE SERVICES. THE EXECUTIVE DIRECTOR OF CSPR IS THE MANAGING DIRECTOR OF THE STARBOARD GROUP LLC AND RECEIVES HER COMPENSATION FROM THE STARBOARD GROUP LLC.EIS SOLUTIONS: CSPR ALSO HAS ENGAGED THE FIRM OF EIS SOLUTIONS TO PERFORM VARIOUS SERVICES SUCH AS RESEARCH AND LOBBYING. AN OWNER OF EIS SOLUTIONS IS RELATED TO THE EXECUTIVE DIRECTOR OF CSPR. THE AMOUNTS PAID TO EIS SOLUTIONS FOR SERVICES AND REIMBURSEMENTS FOR THE YEAR ENDED DECEMBER 31, 2015 WAS $69,959.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule L, Part V Supplemental Information
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TAX RETURN IS REVIEWED BY THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A WRITTEN REQUEST MUST BE MADE AND A COPYING CHARGE PER PAGE MAY BE ASSESSED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD REVIEWS AUDIT BEFORE IT IS ISSUED. BOARD ALSO APPROVES THE SELECTION OF THE AUDITOR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part XII, Line 2: Change of Oversight or Selection Process
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IRS990/TotalContributionsAmt0202720
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IRS990/TotalLiabilitiesBOYAmt015000
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IRS990/TotalProgramServiceExpensesAmt0306485
IRS990/TotalProgramServiceRevenueAmt084507
IRS990/TotalRevenueGrp/ExclusionAmt089
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt084507
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0287316
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt081297

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