Civic Intelligence

Common Sense for Oregon Incorporated

EIN 36-4647096 • 501(c)4 • Salem, OR

990-N Coverage

Profile

Common sense operates exclusively for the promotion of social welfare in the area of governmental affairs.

2007 State StSalem, OR 97301

www.commonsensefororegon.gov

Siviq Scores

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

Liabilities / Assets

100th percentile

1607.18x

Higher debt load relative to assets than 100% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

93rd percentile

0.68x

Higher debt load relative to revenue than 93% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2025

Net Margin

57th percentile

4.9%

Higher net margin than 57% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2025

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

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

501(c)4 • <$500k nonprofits • Source year 2025

Asset Growth

12th percentile

-82%

Faster asset growth than 12% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

93rd percentile

83%

Faster revenue growth than 93% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets100th percentile

Assets

Down

$44

Down $202 (-82%) from 2024

Liabilities

Down

$70,716

Down $5,378 (-7.1%) from 2024

Net Assets

Up

-$70,672

Up $5,176 (+6.8%) from 2024

Operations
Liabilities / Revenue93rd percentileNet Margin57th percentile

Revenue

Up

$104,627

Up $47,375 (+83%) from 2024

Expenses

Up

$99,451

Up $49,410 (+99%) from 2024

Net Income

Down

$5,176

Down $2,035 (-28%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth12th percentile

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

$400K$200K$0-$200K-$400KAssets 2011: $52,689Liabilities 2011: $18,452Net Assets 2011: $34,2372011Assets 2012: $4,253Liabilities 2012: $243,577Net Assets 2012: -$239,3242012Assets 2013: $395Liabilities 2013: $298,787Net Assets 2013: -$298,3922013Assets 2014: $372Liabilities 2014: $197,520Net Assets 2014: -$197,1482014Assets 2015: $1,494Liabilities 2015: $135,868Net Assets 2015: -$134,3742015Assets 2016: $13,069Liabilities 2016: $189,388Net Assets 2016: -$176,3192016Assets 2017: $660Liabilities 2017: $99,205Net Assets 2017: -$98,5452017Assets 2022: $2,986Liabilities 2022: $22,894Net Assets 2022: -$19,9082022Assets 2023: $335Liabilities 2023: $83,394Net Assets 2023: -$83,0592023Assets 2024: $246Liabilities 2024: $76,094Net Assets 2024: -$75,8482024Assets 2025: $44Liabilities 2025: $70,716Net Assets 2025: -$70,6722025

Highlighted filing

2025

Assets$44
Liabilities$70,716
Net Assets-$70,672
Open 2025 Filing

Operations Trend

Revenue Growth93rd percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $302,6402011Expenses 2012: $1,430,0822012Revenue 2013: $310,637Expenses 2013: $369,705Net Income 2013: -$59,0682013Revenue 2014: $363,388Expenses 2014: $262,144Net Income 2014: $101,2442014Revenue 2015: $340,787Expenses 2015: $278,013Net Income 2015: $62,7742015Revenue 2016: $191,672Expenses 2016: $233,617Net Income 2016: -$41,9452016Revenue 2017: $233,933Expenses 2017: $156,159Net Income 2017: $77,7742017Revenue 2022: $111,850Expenses 2022: $43,721Net Income 2022: $68,1292022Revenue 2023: $99,798Expenses 2023: $162,949Net Income 2023: -$63,1512023Revenue 2024: $57,252Expenses 2024: $50,041Net Income 2024: $7,2112024Revenue 2025: $104,627Expenses 2025: $99,451Net Income 2025: $5,1762025

Highlighted filing

2025

Revenue$104,627
Expenses$99,451
Net Income$5,176
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$44
Liabilities
$70,716
Net assets
-$70,672
Revenue
$104,627
Expenses
$99,451
Net income
$5,176
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.00$0.07$0.07$0.10$0.10$0.01
2024Detailed filing. Detailed filing data is available for this year.$0.00$0.08$0.08$0.06$0.05$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.00$0.08$0.08$0.10$0.16$0.06
2022Detailed filing. Detailed filing data is available for this year.$0.00$0.02$0.02$0.11$0.04$0.07
2017Detailed filing. Detailed filing data is available for this year.$0.00$0.10$0.10$0.23$0.16$0.08
2016Detailed filing. Detailed filing data is available for this year.$0.01$0.19$0.18$0.19$0.23$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.00$0.14$0.13$0.34$0.28$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.00$0.20$0.20$0.36$0.26$0.10
2013Detailed filing. Detailed filing data is available for this year.$0.00$0.30$0.30$0.31$0.37$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.24$0.24$1.43
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.02$0.03$0.30
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 19, 2026
Return Version
2025v4.0
Gross Receipts
$104,627
Mission and Program Overview

Mission

Promotion of social welfare in the area of government affairs.

Program Services

DescriptionGrantsExpenses
ACTIVITES IN EDUCATIONAL, LEGISLATIVE, POLITICAL AND JUDICIAL REALMS TO ADVOCATE AND PROMOTE POLICIES AND PROCEDURES WHICH WILL PROVIDE FOR GOOD GOVERNMENT, WITH REASONABLE TAXES AND FAIR REGULATION TO THE EXTENT PERMITTED BY THE CODE. THIS DOES NOT INCLUDE ADVOCACY FOR OR AGAINST A POLITICAL PARTY OR CANDIDATE. LEGISLATVIE LOBBYING OR ADVOCACY IS INCLUDED IN THE PROMOTION OF SOCIAL WELFARE SO LONG AS IT IS CONDUCTED WITHIN THE RESTRICTIONS OF THE CODE.-$86,579
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
KEVIN L MANNIXPresident-$0--
MICHELLE FLETCHALLDirector-$0--
FRANK SALERNODirector-$0--
MICHELLE MHOONSecretary-$0--
RON WELTERTreasurer-$0--
LOWELL SMITHDirector-$0--
Filing and Contact Details

Filer

Filer Name
Common Sense of Oregon Incorporated
EIN
36-4647096
Phone
5033641913
Address
2007 STATE ST, SALEM, OR 97301

Signing Officer

Name
Kevin L Mannix
Title
President
Signed
2026-03-19
Discuss with paid preparer
Yes

Preparer

Firm
Fischer Hayes Joye & Allen LLC
Address
3295 Triangle Dr SE Ste 200, Salem, OR 97302
Preparer
Stephen P Joye CPA
Phone
5033780220
Supplemental Narrative

Additional Explanations

Other Expenses.1002

“Office Expenses $90”

Other Expenses.1008

“Interest $902”

Other Expenses.1012

“Insurance $834”

Other Expenses.1

“Walker park pilot project $11950”

Other Expenses.2

“WEBSITE SUPPORT $412”

Other Expenses.3

“BANK FEES $304”

Other Expenses.4

“Business registration fees $156”

Total Liabilities.1006

“Payable to Officers, Directors, Etc. - Beginning $5200 Payable to Officers, Directors, Etc. - Ending $0”

Total Liabilities.1008

“Unsecured Notes and Loans Payable - Beginning $70894 Unsecured Notes and Loans Payable - Ending $70716”

Raw XML Appendix141 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
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IRS990EZ/InfoInScheduleOPartIIInd0X
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IRS990EZ/MadeLoansToFromOfficersInd0false
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IRS990EZ/NetAssetsOrFundBalancesBOYAmt0-75848
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-70672
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IRS990EZ/OccupancyRentUtltsAndMaintAmt012000
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Director
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
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IRS990EZ/OtherExpensesTotalAmt014648
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IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROMOTION OF SOCIAL WELFARE IN THE AREA OF GOVERNMENT AFFAIRS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0ACTIVITES IN EDUCATIONAL, LEGISLATIVE, POLITICAL AND JUDICIAL REALMS TO ADVOCATE AND PROMOTE POLICIES AND PROCEDURES WHICH WILL PROVIDE FOR GOOD GOVERNMENT, WITH REASONABLE TAXES AND FAIR REGULATION TO THE EXTENT PERMITTED BY THE CODE. THIS DOES NOT INCLUDE ADVOCACY FOR OR AGAINST A POLITICAL PARTY OR CANDIDATE. LEGISLATVIE LOBBYING OR ADVOCACY IS INCLUDED IN THE PROMOTION OF SOCIAL WELFARE SO LONG AS IT IS CONDUCTED WITHIN THE RESTRICTIONS OF THE CODE.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt086579
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IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0OR
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt076094
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IRS990EZ/TransactionWithControlEntInd0false
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IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $90
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Interest $902
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Insurance $834
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3WALKER PARK PILOT PROJECT $11950
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4WEBSITE SUPPORT $412
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BANK FEES $304
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BUSINESS REGISTRATION FEES $156
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Unsecured Notes and Loans Payable - Beginning $70894 Unsecured Notes and Loans Payable - Ending $70716
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1008
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Total Liabilities.1006
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Total Liabilities.1008
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KEVIN L MANNIX
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COMMON SENSE OF OREGON INCORPORATED
ReturnHeader/Filer/BusinessNameControlTxt0COMM
ReturnHeader/Filer/EIN0364647096
ReturnHeader/Filer/PhoneNum05033641913
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
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ReturnHeader/PreparerPersonGrp/PhoneNum05033780220
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Stephen P Joye CPA
ReturnHeader/ReturnTs02026-03-19T16:26:42-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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