Civic Intelligence

Commonwealth Policy Foundation Inc

990 • Fiscal year 2023 • EIN 45-4795626

Jan 01, 2023 to Dec 31, 2023 • Filed on Mar 21, 2024

Organization ProfileN/A
PO Box 4172Frankfort, KY 40604

(502) 713-2020

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.04x

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

70th percentile

0.02x

Higher debt load relative to revenue than 70% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

14th percentile

-32%

Higher net margin than 14% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

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.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

13th percentile

-43%

Faster asset growth than 13% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

62nd percentile

16%

Faster revenue growth than 62% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets73rd percentile

Assets

Down

$172,016

Down $127,956 (-43%) from 2022

Net Assets

Down

$165,873

Down $125,997 (-43%) from 2022

Liabilities

Down

$6,143

Down $1,959 (-24%) from 2022

Revenue And Expenses
Liabilities / Revenue70th percentileNet Margin14th percentile

Revenue

Up

$393,201

Up $54,585 (+16%) from 2022

Expenses

Up

$519,198

Up $224,550 (+76%) from 2022

Net Income

Down

-$125,997

Down $169,965 (-387%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth13th 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

2023

Assets$172,016
Liabilities$6,143
Net Assets$165,873
Open 2023 Filing

Operations Trend

Revenue Growth62nd 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

2023

Revenue$393,201
Expenses$519,198
Net Income-$125,997
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Mar 21, 2024
Return Version
2023v5.0
Gross Receipts
$393,201
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$295,762$170,613▼ $125,149
Rtn Earn Endowment Incm Other Fnds$291,870$165,873▼ $125,997
Land, Buildings, and Equipment, Net$4,210$1,403▼ $2,807
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$299,972$172,016▼ $127,956
Liabilities
Other Liabilities$8,102$6,143▼ $1,959
Total Liabilities$8,102$6,143▼ $1,959
Net Assets / Fund Balance
Total Net Assets Fund Balance$291,870$165,873▼ $125,997
Total Liabilities and Net Assets / Fund Balance$299,972$172,016▼ $127,956

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,403$26,205$27,608
Compensation and Service Providers
Top Officer Pay78th percentile

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$377,561
Program Service Revenue
$15,640
Investment Income
$0
Other Revenue
$0
All Other Contributions
$377,561
Change in Net Assets
$-125,997
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$313,142
Other Expenses$206,056
Total Fundraising Expense$3,140
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$274,765--$274,765
Other Expenses$138,574--$138,574
Payroll Taxes$21,020--$21,020
Conferences and Meetings$15,659$1,257-$16,916
Occupancy$15,524--$15,524
Pension Plan Contributions$12,950--$12,950
Travel$10,952$1,099-$12,051
Office Expenses$2,907$5,812-$8,719
Information Technology$4,980--$4,980
Other Employee Benefits$4,407--$4,407
Advertising--$3,140$3,140
Depreciation Depletion$2,807--$2,807
Insurance-$1,645-$1,645
Fees for Services Accounting-$1,200-$1,200
Fees for Services Legal-$500-$500
Total Functional Expenses$504,545$11,513$3,140$519,198
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
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilites$6,143
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
5027132020
Address
PO BOX 4172, FRANKFORT, KY 40604

Signing Officer

Name
Paul Herrell
Title
Treasurer
Phone
5027132020
Signed
2024-03-21
Discuss with paid preparer
Yes

Organization Details

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

Preparer

Firm
Besten & Dieruf Pllc
Address
190 MARKET STREET, LEXINGTON, KY 40507
Preparer
Jonathan M Tennent CPA
Phone
8592544427
Raw XML Appendix397 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.

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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
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0454795746
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0KY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0CHARITABLE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO BOX 4172
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0FRANKFORT
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd040604
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd01
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
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
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IRS990/TotalAssetsEOYAmt0172016
IRS990/TotalAssetsGrp/BOYAmt0299972
IRS990/TotalAssetsGrp/EOYAmt0172016
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0377561
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt03140
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt011513
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0504545
IRS990/TotalFunctionalExpensesGrp/TotalAmt0519198
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt08102
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0393201
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0172016
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IRS990/TravelGrp/ProgramServicesAmt010952
IRS990/TravelGrp/TotalAmt012051
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IRS990/UnrelatedBusIncmOverLimitInd00
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IRS990/USAddress/ZIPCd040604
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0PAUL HERRELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05027132020
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-03-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COMMONWEALTH POLICY FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0COMM
ReturnHeader/Filer/EIN0454795626
ReturnHeader/Filer/PhoneNum05027132020
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 4172
ReturnHeader/Filer/USAddress/CityNm0FRANKFORT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd040604
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
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/PreparerPersonNm0JONATHAN M TENNENT CPA
ReturnHeader/ReturnTs02024-03-27T12:33:38-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0PAUL
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0HERRELL
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$172,016
Liabilities
$6,143
Net assets
$165,873
Revenue
$393,201
Expenses
$519,198
Net income
-$125,997
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
2023Detailed filing. Detailed filing data is available for this year.$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