Civic Intelligence

Commonwealth Policy Foundation Inc

990 • Fiscal year 2024 • EIN 45-4795626

Jan 01, 2024 to Dec 31, 2024 • Filed on Apr 14, 2025

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

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

44th percentile

0.5%

Higher net margin than 44% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

42nd percentile

-2.5%

Faster asset growth than 42% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

35th percentile

-9.4%

Faster revenue growth than 35% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets56th percentile

Assets

Down

$167,667

Down $4,349 (-2.5%) from 2023

Net Assets

Up

$167,667

Up $1,794 (+1.1%) from 2023

Liabilities

Down

$0

Down $6,143 (-100%) from 2023

Revenue And Expenses
Liabilities / Revenue57th percentileNet Margin44th percentile

Revenue

Down

$356,251

Down $36,950 (-9.4%) from 2023

Expenses

Down

$354,457

Down $164,741 (-32%) from 2023

Net Income

Up

$1,794

Up $127,791 (+101%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth42nd 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

2024

Assets$167,667
Liabilities$0
Net Assets$167,667
Open 2024 Filing

Operations Trend

Revenue Growth35th 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

2024

Revenue$356,251
Expenses$354,457
Net Income$1,794
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 14, 2025
Return Version
2024v5.1
Gross Receipts
$356,251
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
Rtn Earn Endowment Incm Other Fnds$165,873$167,667▲ $1,794
Cash and Non-Interest-Bearing Accounts$170,613$137,125▼ $33,488
Land, Buildings, and Equipment, Net$1,403$30,542▲ $29,139
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$172,016$167,667▼ $4,349
Liabilities
Other Liabilities$6,143$0▼ $6,143
Total Liabilities$6,143$0▼ $6,143
Net Assets / Fund Balance
Total Net Assets Fund Balance$165,873$167,667▲ $1,794
Total Liabilities and Net Assets / Fund Balance$172,016$167,667▼ $4,349

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$30,542$33,716$64,258
Compensation and Service Providers
Top Officer Pay79th percentile

Board Members and Trustees

NameTitle
Leighan DickersonPresident
Andy FrenchDirector
Angela MinterDirector
Paul HerrellSecretary, Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$314,254
Program Service Revenue
$41,997
Investment Income
$0
Other Revenue
$0
All Other Contributions
$314,254
Change in Net Assets
$1,794
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$255,637
Other Expenses$98,820
Total Fundraising Expense$3,635
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$226,100--$226,100
Conferences and Meetings$33,446--$33,446
Occupancy$18,800$4,518-$23,318
Payroll Taxes$17,372--$17,372
Travel$9,864$281-$10,145
Depreciation Depletion$7,511--$7,511
Pension Plan Contributions$6,282--$6,282
Fees for Services Other-$6,244-$6,244
Other Employee Benefits$5,883--$5,883
Information Technology$5,156--$5,156
Office Expenses$1,606$2,627-$4,233
Advertising--$3,635$3,635
Insurance$1,139$2,381-$3,520
Fees for Services Accounting-$1,209-$1,209
Other Expenses$403--$403
Total Functional Expenses$333,562$17,260$3,635$354,457
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
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
2025-04-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Herrell
Formed
2012
Legal Domicile
Ky
Voting Board Members
4
Independent Board Members
4
Employees
7
Volunteers
4

Preparer

Firm
Besten & Dieruf Pllc
Address
190 MARKET STREET, LEXINGTON, KY 40507
Preparer
Jonathan M Tennent CPA
Phone
8592544427
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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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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.
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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/TotalAssetsEOYAmt0167667
IRS990/TotalAssetsGrp/BOYAmt0172016
IRS990/TotalAssetsGrp/EOYAmt0167667
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0314254
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt03635
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt017260
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0333562
IRS990/TotalFunctionalExpensesGrp/TotalAmt0354457
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IRS990/TotalProgramServiceRevenueAmt041997
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0356251
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IRS990/USAddress/ZIPCd040604
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0PAUL HERRELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05027132020
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COMMONWEALTH POLICY FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0COMM
ReturnHeader/Filer/EIN0454795626
ReturnHeader/Filer/PhoneNum05027132020
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 4172
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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/PreparerPersonNm0JONATHAN M TENNENT CPA
ReturnHeader/ReturnTs02025-04-18T18:15:05-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$167,667
Liabilities
$0
Net assets
$167,667
Revenue
$356,251
Expenses
$354,457
Net income
$1,794
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$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