Civic Intelligence

Common Sense Policy Roundtable Forum

990 • Fiscal year 2024 • EIN 27-4253618

Jan 01, 2024 to Dec 31, 2024 • Filed on Nov 05, 2025

Organization ProfileWWW.COMMONSENSEINSTITUTEUS.ORG
6295 Greenwood Plaza Blvd Ste 100Greenwood Village, CO 80111

(303) 261-8147

Siviq Scores

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

Liabilities / Assets

71st percentile

0.24x

Higher debt load relative to assets than 71% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

44th percentile

0.05x

Higher debt load relative to revenue than 44% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

40th percentile

0.3%

Higher net margin than 40% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

97th percentile

$403,560

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 10.1% of source-year revenue.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

58th percentile

7.1%

Faster asset growth than 58% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

39th percentile

2.0%

Faster revenue growth than 39% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets71st percentile

Assets

Up

$897,351

Up $593,607 (+195%) from 2022

Net Assets

Up

$680,646

Up $469,688 (+223%) from 2022

Liabilities

Up

$216,705

Up $123,919 (+134%) from 2022

Revenue And Expenses
Liabilities / Revenue44th percentileNet Margin40th percentile

Revenue

Up

$4,013,468

Up $1,957,906 (+95%) from 2022

Expenses

Up

$4,000,269

Up $1,934,166 (+94%) from 2022

Net Income

Up

$13,199

Up $23,740 (+225%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth58th percentile

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

2024

Assets$897,351
Liabilities$216,705
Net Assets$680,646
Open 2024 Filing

Operations Trend

Revenue Growth39th percentile

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

2024

Revenue$4,013,468
Expenses$4,000,269
Net Income$13,199
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 5, 2025
Return Version
2024v5.0
Gross Receipts
$4,084,223
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 institute (csi) is a non-partisan research organization dedicated to the protection and promotion of the economy. As a leading voice for free enterprise, csi's mission is to examine the fiscal impacts of policies and educate voters on issues that impact their lives.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$193,339$237,948▲ $44,609
Land, Buildings, and Equipment, Net$7,199$194,914▲ $187,715
Savings and Temporary Cash Investments$388,121$169,154▼ $218,967
Pledges and Grants Receivable$213,500$142,500▼ $71,000
Prepaid Expenses and Deferred Charges$35,328$24,534▼ $10,794
Total Assets$837,487$897,351▲ $59,864
Other Assets Total-$128,301-
Liabilities
Other Liabilities-$138,384-
Accounts Payable and Accrued Expenses$178,034$78,321▼ $99,713
Total Liabilities$178,034$216,705▲ $38,671
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$659,453$557,696▼ $101,757
Net Assets With Donor Restrictions-$122,950-
Total Net Assets Fund Balance$659,453$680,646▲ $21,193
Total Liabilities and Net Assets / Fund Balance$837,487$897,351▲ $59,864

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$185,547$13,253$198,800
Equipment$9,367$13,913$23,280
Other Assets Org$128,301--
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kristin StrohmPresident &FT$388,038$15,522$403,560
Kristin StrohmPresident & CEO-$388,038$21,188$403,560
Cinamon WatsonCOOFT$322,858$15,299$328,524
Katie RatliefAz Exec DireFT$217,500$8,000$225,500
Katie RatliefAz Exec Director-$217,500$11,271$225,500
Kelly CaufieldCo Exec DireFT$197,048$15,181$212,229
Kelly CaufieldCo Exec Director-$197,048$5,880$212,229
Christopher BrownCo VP PolicyFT$201,375$8,055$209,430
Christopher BrownCo VP Policy/researc-$201,375$7,882$209,430
Glenn FarleyDirector Policy/rFT$147,000$9,096$156,096
Glenn FarleyDirector Policy/research-$147,000-$156,096

Board Members and Trustees

NameTitle
Earl L WrightBoard Chairm
Carrie TynanBoard Member
Don ChildearsBoard Member
Jandel Allen-davisBoard Member
T Scott MartinBoard Member
Terry StevinsonBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$4,069,552
Program Service Revenue
$0
Investment Income
$8,986
Other Revenue
$-65,070
All Other Contributions
$3,697,402
Change in Net Assets
$13,199

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,013,468
Revenue Not Reported on Form 990
$7,994
Total Revenue per Audited Statements
$4,021,462
Total Revenue per Form 990
$4,013,468
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,753,330
Other Expenses$1,246,939
Total Fundraising Expense$251,903
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,499,534$416,536$166,615$2,082,685
Current Officers, Directors, Trustees, and Key Employees$290,394$80,900$32,266$403,560
Payroll Taxes$122,617$36,700$13,623$172,940
Occupancy$118,266$12,372$6,186$136,824
Fees for Services Lobbying$99,917--$99,917
Information Technology$83,634$6,237-$89,871
Fees for Services Other$46,270$6,509$24,494$77,273
Other Expenses$72,178$1,047-$72,178
Office Expenses$42,372$26,076-$68,448
Other Employee Benefits$37,431$11,196$4,160$52,787
Travel$46,478$5,164-$51,642
Fees for Services Accounting-$45,122-$45,122
Pension Plan Contributions$29,327$8,772$3,259$41,358
All Other Expenses$2,319$17,080-$19,399
Depreciation Depletion$11,699$3,249$1,300$16,248
Conferences and Meetings$12,040$1,791-$13,831
Insurance-$10,349-$10,349
Fees for Services Legal-$4,965-$4,965
Total Functional Expenses$3,054,301$694,065$251,903$4,000,269

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,000,269
Total Expenses per Audited Statements$4,000,269
Total Expenses per Form 990$4,000,269
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$70,755
Fundraising Gross Income$5,000
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Arizona Summit$122,950---
Colorado Summit$254,200$5,000$70,755$-65,755
Total Events$377,150$5,000$70,755$-65,755
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
-Board ChairRentNo$88,916
-President/ceoLobbying ServicesNo$22,917
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$138,384
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
Yes
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
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, Page 6, Part VI, Line 11B

“The form 990 is reviewed by the board of directors and the president & ceo prior to filing electronically with the irs.”

Form 990, Page 6, Part VI, Line 12C

“Board members sign an acknowledgement of the conflict of interest policy annually.”

Form 990, Page 6, Part VI, Line 15A

“The board chairman performs an annual review of the ceo/president. That review, plus input from the rest of the board, is used to set compensation for the ceo.”

Form 990, Page 6, Part VI, Line 19

“Governing and financial documents are available upon written request.”

Filing and Contact Details

Filer

Filer Name
Common Sense Institute
EIN
27-4253618
Phone
3032618147
Address
6295 GREENWOOD PLAZA BLVD STE 100, GREENWOOD VILLAGE, CO 80111

Signing Officer

Name
Cinamon Watson
Title
President & CEO
Phone
3032618147
Signed
2025-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cinamon Watson
Formed
2010
Legal Domicile
Co
Voting Board Members
6
Independent Board Members
6
Employees
31

Preparer

Firm
Taylor Roth and Company
Address
1580 LINCOLN ST STE 520, DENVER, CO 80203-1517
Preparer
Diane Granger
Phone
3038308109
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Common sense institute (csi) is a non-partisan research organization dedicated to the protection and promotion of the economy. As a leading voice for free enterprise, csi's mission is to examine the fiscal impacts of policies and educate voters on issues that impact their lives.”

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IRS990/MissionDesc0COMMON SENSE INSTITUTE (CSI) IS A NON-PARTISAN RESEARCH ORGANIZATION DEDICATED TO THE PROTECTION AND PROMOTION OF THE ECONOMY. AS A LEADING VOICE FOR FREE ENTERPRISE, CSI'S MISSION IS TO EXAMINE THE FISCAL IMPACTS OF POLICIES AND EDUCATE VOTERS ON ISSUES THAT IMPACT THEIR LIVES.
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IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION CONTRACTS WITH A LOBBYIST WHO EDUCATES POLICYMAKERS ON FISCAL AND ECONOMIC RESEARCH, WHICH IS ESSENTIAL TO UPHOLD ECONOMIC VITALITY AND INDIVIDUAL OPPORTUNITY.
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Document Assets

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Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$897,351
Liabilities
$216,705
Net assets
$680,646
Revenue
$4,013,468
Expenses
$4,000,269
Net income
$13,199
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.90$0.22$0.68$4.01$4.00$0.01
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.09$0.21$2.06$2.07$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.26$0.04$0.22$1.46$1.34$0.12
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.01$0.09$0.95$0.94$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.15$0.01$0.14$0.40$0.70$0.30
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.45$0.01$0.44$0.65$0.24$0.41
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.03$0.01$0.03$0.21$0.23$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.06$0.01$0.05$0.29$0.31$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.08$0.02$0.07$0.29$0.24$0.05
2013Detailed filing. Detailed filing data is available for this year.$0.02$0.01$0.01$0.70$0.74$0.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.07$0.00$0.07$0.14