Civic Intelligence

Commonwealth Policy Foundation Inc

990 • Fiscal year 2022 • EIN 45-4795626

Jan 01, 2022 to Dec 31, 2022 • Filed on Mar 27, 2023

Organization ProfileN/A
PO Box 4172Frankfort, KY 40604

(270) 271-2713

Siviq Scores

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

Liabilities / Assets

71st percentile

0.03x

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

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

72nd percentile

0.02x

Higher debt load relative to revenue than 72% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

62nd percentile

13%

Higher net margin than 62% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

70th percentile

18%

Faster asset growth than 70% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

38th percentile

-2.0%

Faster revenue growth than 38% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets71st percentile

Assets

Up

$299,972

Up $46,298 (+18%) from 2021

Net Assets

Up

$291,870

Up $43,968 (+18%) from 2021

Liabilities

Up

$8,102

Up $2,330 (+40%) from 2021

Revenue And Expenses
Liabilities / Revenue72nd percentileNet Margin62nd percentile

Revenue

Down

$338,616

Down $6,741 (-2.0%) from 2021

Expenses

Up

$294,648

Up $32,279 (+12%) from 2021

Net Income

Down

$43,968

Down $39,020 (-47%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth70th percentile

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

$300K$200K$100K$0Assets 2013: $8,386Liabilities 2013: $02013Assets 2016: $116,935Liabilities 2016: $5,320Net Assets 2016: $111,6152016Assets 2017: $81,761Liabilities 2017: $1,428Net Assets 2017: $80,3332017Assets 2018: $105,697Liabilities 2018: $02018Assets 2019: $101,030Liabilities 2019: $788Net Assets 2019: $100,2422019Assets 2020: $167,245Liabilities 2020: $2,332Net Assets 2020: $164,9132020Assets 2021: $253,674Liabilities 2021: $5,772Net Assets 2021: $247,9022021Assets 2022: $299,972Liabilities 2022: $8,102Net Assets 2022: $291,8702022Assets 2023: $172,016Liabilities 2023: $6,143Net Assets 2023: $165,8732023Assets 2024: $167,667Liabilities 2024: $0Net Assets 2024: $167,6672024

Highlighted filing

2022

Assets$299,972
Liabilities$8,102
Net Assets$291,870
Open 2022 Filing

Operations Trend

Revenue Growth38th percentile

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

$600K$400K$200K$0-$200KRevenue 2013: $9,059Expenses 2013: $4,434Net Income 2013: $4,6252013Revenue 2016: $131,333Expenses 2016: $87,502Net Income 2016: $43,8312016Revenue 2017: $105,813Expenses 2017: $137,095Net Income 2017: -$31,2822017Revenue 2018: $92,973Expenses 2018: $67,609Net Income 2018: $25,3642018Revenue 2019: $90,668Expenses 2019: $96,123Net Income 2019: -$5,4552019Revenue 2020: $201,380Expenses 2020: $136,709Net Income 2020: $64,6712020Revenue 2021: $345,357Expenses 2021: $262,369Net Income 2021: $82,9882021Revenue 2022: $338,616Expenses 2022: $294,648Net Income 2022: $43,9682022Revenue 2023: $393,201Expenses 2023: $519,198Net Income 2023: -$125,9972023Revenue 2024: $356,251Expenses 2024: $354,457Net Income 2024: $1,7942024

Highlighted filing

2022

Revenue$338,616
Expenses$294,648
Net Income$43,968
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Mar 27, 2023
Return Version
2022v5.0
Gross Receipts
$382,464
Mission and Program Overview

Mission

The commonwealth policy foundation is dedicated to preserving the bedrock values of life, marriage, religious freedom, and fiscal responsibility in the commonwealth of kentucky. It affirms as stated in the kentucky constitution that our civil, political and religious liberties come from god. To that end, it seeks to educate the general public on critical issues of the day, protect our freedoms, and work for policies that grow the commonwealth.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$246,658$295,762▲ $49,104
Rtn Earn Endowment Incm Other Fnds$247,902$291,870▲ $43,968
Land, Buildings, and Equipment, Net$7,016$4,210▼ $2,806
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$253,674$299,972▲ $46,298
Liabilities
Other Liabilities$5,772$8,102▲ $2,330
Total Liabilities$5,772$8,102▲ $2,330
Net Assets / Fund Balance
Total Net Assets Fund Balance$247,902$291,870▲ $43,968
Total Liabilities and Net Assets / Fund Balance$253,674$299,972▲ $46,298

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$4,210$23,398$27,608
Compensation and Service Providers
Top Officer Pay78th percentile

Board Members and Trustees

NameTitle
Brian SchuettePresident
Andy FrenchDirector
Angela MinterDirector
Jeff DavisDirector
Leighan DickersonDirector
Marty BozarthDirector
Paul HerrellSecretary, Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$333,912
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$4,704
All Other Contributions
$333,912
Change in Net Assets
$43,968
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$243,567
Other Expenses$51,081
Total Fundraising Expense$4,985
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$203,649--$203,649
Payroll Taxes$15,885--$15,885
Occupancy$15,511--$15,511
Other Employee Benefits$13,396--$13,396
Travel$9,638$1,278-$10,916
Pension Plan Contributions$10,637--$10,637
Advertising$3,060-$3,380$6,440
Fees for Services Accounting$3,585$510-$4,095
Information Technology$3,425--$3,425
Insurance-$3,311-$3,311
Depreciation Depletion$2,806--$2,806
Conferences and Meetings$1,000-$1,605$2,605
Office Expenses$965$967-$1,932
Fees for Services Legal-$40-$40
Total Functional Expenses$283,557$6,106$4,985$294,648
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$48,552
Fundraising Direct Expenses$43,848
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
C&c$43,652$43,652-$43,652
Evening With Al Mohler$4,900$4,900-$4,900
Total Events$48,552$48,552$43,848$4,704
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilites$8,102
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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, Section B, Line 11B

“The completed form 990 is sent via email to all board members prior to the board meeting at which it will be discussed. The board members will review, discuss, and approve the form 990 for submission.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Commonwealth Policy Foundation Inc
EIN
45-4795626
Phone
2702712713
Address
PO BOX 4172, FRANKFORT, KY 40604

Signing Officer

Name
Paul Herrell
Title
Treasurer
Phone
2702712713
Signed
2023-03-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Herrell
Formed
2012
Legal Domicile
Ky
Voting Board Members
8
Independent Board Members
8
Employees
6
Volunteers
0

Preparer

Firm
Besten & Dieruf Pllc
Address
190 MARKET STREET, LEXINGTON, KY 40507
Preparer
Andrew H Dieruf CPA
Phone
8592544427
Raw XML AppendixShowing 400 of 402 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/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE COMMONWEALTH POLICY FOUNDATION IS DEDICATED TO PRESERVING THE BEDROCK VALUES OF LIFE, MARRIAGE, RELIGIOUS FREEDOM, AND FISCAL RESPONSIBILITY IN THE COMMONWEALTH OF KENTUCKY. IT AFFIRMS AS STATED IN THE KENTUCKY CONSTITUTION THAT OUR CIVIL, POLITICAL AND RELIGIOUS LIBERTIES COME FROM GOD. TO THAT END, IT SEEKS TO EDUCATE THE GENERAL PUBLIC ON CRITICAL ISSUES OF THE DAY, PROTECT OUR FREEDOMS, AND WORK FOR POLICIES THAT GROW THE COMMONWEALTH.
IRS990/AdvertisingGrp/FundraisingAmt03380
IRS990/AdvertisingGrp/ProgramServicesAmt03060
IRS990/AdvertisingGrp/TotalAmt06440
IRS990/AllOtherContributionsAmt0333912
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0ADMIN ASSISTANT
IRS990/BooksInCareOfDetail/PhoneNum02702712713
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 4172
IRS990/BooksInCareOfDetail/USAddress/CityNm0FRANKFORT
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd040604
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/BOYAmt0246658
IRS990/CashNonInterestBearingGrp/EOYAmt0295762
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/FundraisingAmt01605
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt01000
IRS990/ConferencesMeetingsGrp/TotalAmt02605
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0333912
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt051081
IRS990/CYOtherRevenueAmt04704
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt043968
IRS990/CYSalariesCompEmpBnftPaidAmt0243567
IRS990/CYTotalExpensesAmt0294648
IRS990/CYTotalFundraisingExpenseAmt04985
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0338616
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt02806
IRS990/DepreciationDepletionGrp/TotalAmt02806
IRS990/Desc0EDUCATING THE GENERAL PUBLIC OF THE COMMONWEALTH OF KENTUCKY ON CRITICAL ISSUES OF THE DAY, PROTECT OUR FREEDOMS AND WORK FOR POLICIES THAT GROW THE COMMONWEALTH.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt06
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0283557
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt0510
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt03585
IRS990/FeesForServicesAccountingGrp/TotalAmt04095
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt040
IRS990/FeesForServicesLegalGrp/TotalAmt040
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt55.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt65.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0ANGELA MINTER
IRS990/Form990PartVIISectionAGrp/PersonNm1LEIGHAN DICKERSON
IRS990/Form990PartVIISectionAGrp/PersonNm2MARTY BOZARTH
IRS990/Form990PartVIISectionAGrp/PersonNm3ANDY FRENCH
IRS990/Form990PartVIISectionAGrp/PersonNm4JEFF DAVIS
IRS990/Form990PartVIISectionAGrp/PersonNm5BRIAN SCHUETTE
IRS990/Form990PartVIISectionAGrp/PersonNm6PAUL HERRELL
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6SECRETARY, TREASURER
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr02012
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingDirectExpensesAmt043848
IRS990/FundraisingGrossIncomeAmt048552
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0382464
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt03425
IRS990/InformationTechnologyGrp/TotalAmt03425
IRS990/InsuranceGrp/ManagementAndGeneralAmt03311
IRS990/InsuranceGrp/TotalAmt03311
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt023398
IRS990/LandBldgEquipBasisNetGrp/BOYAmt07016
IRS990/LandBldgEquipBasisNetGrp/EOYAmt04210
IRS990/LandBldgEquipCostOrOtherBssAmt027608
IRS990/LegalDomicileStateCd0KY
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE COMMONWEALTH POLICY FOUNDATION IS DEDICATED TO PRESERVING THE BEDROCK VALUES OF LIFE, MARRIAGE, RELIGIOUS FREEDOM, AND FISCAL RESPONSIBILITY IN THE COMMONWEALTH OF KENTUCKY. IT AFFIRMS AS STATED IN THE KENTUCKY CONSTITUTION THAT OUR CIVIL, POLITICAL AND RELIGIOUS LIBERTIES COME FROM GOD. TO THAT END, IT SEEKS TO EDUCATE THE GENERAL PUBLIC ON CRITICAL ISSUES OF THE DAY, PROTECT OUR FREEDOMS, AND WORK FOR POLICIES THAT GROW THE COMMONWEALTH.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0247902
IRS990/NetAssetsOrFundBalancesEOYAmt0291870
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt04704
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt04704
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt015511
IRS990/OccupancyGrp/TotalAmt015511
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0967
IRS990/OfficeExpensesGrp/ProgramServicesAmt0965
IRS990/OfficeExpensesGrp/TotalAmt01932
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt013396
IRS990/OtherEmployeeBenefitsGrp/TotalAmt013396
IRS990/OtherLiabilitiesGrp/BOYAmt05772
IRS990/OtherLiabilitiesGrp/EOYAmt08102
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0203649
IRS990/OtherSalariesAndWagesGrp/TotalAmt0203649
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt015885
IRS990/PayrollTaxesGrp/TotalAmt015885
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt010637
IRS990/PensionPlanContributionsGrp/TotalAmt010637
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0PAUL HERRELL
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0339462
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt05895
IRS990/PYOtherExpensesAmt0114564
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt082988
IRS990/PYSalariesCompEmpBnftPaidAmt0147805
IRS990/PYTotalExpensesAmt0262369
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0345357
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt043968
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0247902
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0291870
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0333912
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0247732
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0201380
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt087884
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt092973
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0963881
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.73850
IRS990ScheduleA/PublicSupportPY170Pct00.86120
IRS990ScheduleA/PublicSupportTotal170Amt0711827
IRS990ScheduleA/SubstantialContributorsTotAmt0252054
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0333912
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0247732
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0201380
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt087884
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt092973
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0963881
IRS990ScheduleA/TotalSupportAmt0963881
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt04210
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt023398
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt027608
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt08102
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04210
IRS990ScheduleD/TotalLiabilityAmt08102
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt043848
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0C&C
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0EVENING WITH AL MOHLER
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt043652
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt04900
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt048552
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt043652
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt04900
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt048552
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt04704
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt036461
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt07387
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt043848
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE COMPLETED FORM 990 IS SENT VIA EMAIL TO ALL BOARD MEMBERS PRIOR TO THE BOARD MEETING AT WHICH IT WILL BE DISCUSSED. THE BOARD MEMBERS WILL REVIEW, DISCUSS, AND APPROVE THE FORM 990 FOR SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO DOCUMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0COMMONWEALTH POLICY CENTER INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0454795746
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(4)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0KY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0CHARITABLE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO BOX 4172
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0FRANKFORT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0KY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd040604
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0KY
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0253674
IRS990/TotalAssetsEOYAmt0299972
IRS990/TotalAssetsGrp/BOYAmt0253674
IRS990/TotalAssetsGrp/EOYAmt0299972
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0333912
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt04985
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt06106
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0283557
IRS990/TotalFunctionalExpensesGrp/TotalAmt0294648
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05772
IRS990/TotalLiabilitiesEOYAmt08102
IRS990/TotalLiabilitiesGrp/BOYAmt05772
IRS990/TotalLiabilitiesGrp/EOYAmt08102
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0247902
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0291870
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0283557
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt04704
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0338616
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0253674
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0299972
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt01278
IRS990/TravelGrp/ProgramServicesAmt09638
IRS990/TravelGrp/TotalAmt010916
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 4172
IRS990/USAddress/CityNm0FRANKFORT
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd040604
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0PAUL HERRELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02702712713
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-03-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COMMONWEALTH POLICY FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0COMM
ReturnHeader/Filer/EIN0454795626
ReturnHeader/Filer/PhoneNum02702712713
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 4172
ReturnHeader/Filer/USAddress/CityNm0FRANKFORT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd040604
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0453048812
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BESTEN & DIERUF PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0190 MARKET STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LEXINGTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd040507
ReturnHeader/PreparerPersonGrp/PhoneNum08592544427
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ANDREW H DIERUF CPA
ReturnHeader/ReturnTs02023-03-30T12:44:14-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0PAUL
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0HERRELL
ReturnHeader/TaxPeriodBeginDt02022-01-01

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$299,972
Liabilities
$8,102
Net assets
$291,870
Revenue
$338,616
Expenses
$294,648
Net income
$43,968
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.68$0.00$1.68$3.56$3.54$0.02
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.72$0.06$1.66$3.93$5.19$1.26
2022Detailed filing. Detailed filing data is available for this year.$3.00$0.08$2.92$3.39$2.95$0.44
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.54$0.06$2.48$3.45$2.62$0.83
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.67$0.02$1.65$2.01$1.37$0.65
2019Detailed filing. Detailed filing data is available for this year.$1.01$0.01$1.00$0.91$0.96$0.05
2018Summary only. Only limited summary data is available for this year.$1.06$0.00$0.93$0.68$0.25
2017Detailed filing. Detailed filing data is available for this year.$0.82$0.01$0.80$1.06$1.37$0.31
2016Detailed filing. Detailed filing data is available for this year.$1.17$0.05$1.12$1.31$0.88$0.44
2013Summary only. Only limited summary data is available for this year.$0.08$0.00$0.09$0.04$0.05