Civic Intelligence

Commonwealth Policy Center Inc

990EZ • Fiscal year 2015 • EIN 45-4795746

Jan 01, 2015 to Dec 31, 2015 • Filed on May 12, 2016

P O Box 5Herndon, KY 42236

(270) 271-2713

Siviq Scores

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

Liabilities / Assets

70th percentile

0.04x

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

2015 filings • 501(c)4 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

67th percentile

0.02x

Higher debt load relative to revenue than 67% of similar nonprofits.

2015 filings • 501(c)4 • <$500k nonprofits • Source year 2015

Net Margin

30th percentile

-4.7%

Higher net margin than 30% of similar nonprofits.

2015 filings • 501(c)4 • <$500k nonprofits • Source year 2015

Top Officer Pay

98th percentile

$96,186

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 60.4% of source-year revenue.

2015 filings • 501(c)4 • <$500k nonprofits • Source year 2015

Asset Growth

29th percentile

-6.7%

Faster asset growth than 29% of similar nonprofits.

2015 filings • 501(c)4 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

77th percentile

16%

Faster revenue growth than 77% of similar nonprofits.

2015 filings • 501(c)4 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$77,364

Down $5,595 (-6.7%) from 2014

Net Assets

Down

$74,057

Down $7,540 (-9.2%) from 2014

Liabilities

Up

$3,307

Up $1,945 (+143%) from 2014

Revenue

Up

$159,119

Up $22,403 (+16%) from 2014

Expenses

Up

$166,659

Up $28,839 (+21%) from 2014

Net Income

Down

-$7,540

Down $6,436 (-583%) from 2014

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2014: $82,959Liabilities 2014: $1,362Net Assets 2014: $81,5972014Assets 2015: $77,364Liabilities 2015: $3,307Net Assets 2015: $74,0572015Assets 2016: $73,987Liabilities 2016: $9,067Net Assets 2016: $64,9202016Assets 2017: $50,676Liabilities 2017: $10,168Net Assets 2017: $40,5082017Assets 2018: $46,342Liabilities 2018: $8,344Net Assets 2018: $37,9982018Assets 2019: $75,074Liabilities 2019: $6,932Net Assets 2019: $68,1422019Assets 2020: $99,447Liabilities 2020: $14,271Net Assets 2020: $85,1762020Assets 2021: $101,634Liabilities 2021: $7,827Net Assets 2021: $93,8072021Assets 2022: $149,319Liabilities 2022: $2,472Net Assets 2022: $146,8472022Assets 2023: $157,383Liabilities 2023: $3,152Net Assets 2023: $154,2312023Assets 2024: $122,854Liabilities 2024: $3,095Net Assets 2024: $119,7592024

Highlighted filing

2015

Assets$77,364
Liabilities$3,307
Net Assets$74,057

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2014: $136,716Expenses 2014: $137,820Net Income 2014: -$1,1042014Revenue 2015: $159,119Expenses 2015: $166,659Net Income 2015: -$7,5402015Revenue 2016: $173,449Expenses 2016: $182,586Net Income 2016: -$9,1372016Revenue 2017: $130,662Expenses 2017: $155,074Net Income 2017: -$24,4122017Revenue 2018: $223,880Expenses 2018: $226,389Net Income 2018: -$2,5092018Revenue 2019: $289,130Expenses 2019: $258,986Net Income 2019: $30,1442019Revenue 2020: $194,007Expenses 2020: $176,973Net Income 2020: $17,0342020Revenue 2021: $136,164Expenses 2021: $127,533Net Income 2021: $8,6312021Revenue 2022: $217,094Expenses 2022: $164,066Net Income 2022: $53,0282022Revenue 2023: $275,672Expenses 2023: $268,288Net Income 2023: $7,3842023Revenue 2024: $170,455Expenses 2024: $204,927Net Income 2024: -$34,4722024

Highlighted filing

2015

Revenue$159,119
Expenses$166,659
Net Income-$7,540
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
May 12, 2016
Return Version
2015v2.1
Gross Receipts
$159,119
Mission and Program Overview

Mission

The commonwealth policy center is dedicated to preserving the bedrock values of life, marriage 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, work for policies that grow the commonwealth, protect our freedoms, and influence elections on behalf of conservative candidates. The center is a non-profit, non-partisan organization and seeks to elevate the standards of conduct in the political process.

Program Services

DescriptionGrantsExpenses
PUBLIC SPEAKING, NETWORKING, NEWSLETTERS, BLOGS, OPINION WRITING AND ADVERTISING IN ORDER TO EDUCATE THE GENERAL PUBLIC ON THE SOCIAL AND MORAL ISSUES OF THE DAY.$10,000$150,925
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
RICHARD NELSONExecutive DiFT$78,000$18,186$96,186
ANDY FRENCHPresident-$0--
PAUL HERRELLSecretary-$0--
ROBBY MILLSTreasurer-$0--
ANGELA MINTERDirector-$0--
JEFF HAUSNERDirector-$0--
JEFF DAVISDirector-$0--
Filing and Contact Details

Filer

Filer Name
Commonwealth Policy Center Inc
EIN
45-4795746
Phone
2702712713
Address
P O BOX 5, HERNDON, KY 42236

Signing Officer

Name
Richard Nelson
Title
Executive Director
Phone
2702712713
Signed
2016-05-12

Preparer

Firm
Kemper CPA Group Llp
Address
PO BOX 676, HENDERSON, KY 42419-0676
Preparer
Terry L Carver
Phone
2708264474
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 10

Commonwealth policy foundation 01/14/2015 p o box 5 herndon, ky 42236 10,000 0 0

Form 990-ez, Part I, Line 16

Expenses business advertising 76 campaign - cp pac 7,904 training advertising 568 business paypal fees 499 equipment & furniture 338 supplies 407 telephone, telecommunications 2,067 in-kind supplies 29 bank fees 600 training supplies 16 computer/tech support 3,817 leased vehicle maintenance 62 leased vehicle gasoline 208 training lodging 665 travel 3,073 owned vehicle maintenance 323 owned vehicle gasoline 1,511 leased vehicle 500 training meals 1,274 meals 797 lodging 483 conference, convention, meeti 207 vehicle insurance 567 liability, d&o 565 vehicle registration 18 business registration fee 15 non-investment depreciation 168 total 26,757

Form 990-ez, Part II, Line 24

Equipment 1,454 1,454 less accumulated depreciation 1,035 1,203 undeposited funds 0 0 total 419 251

Form 990-ez, Part II, Line 26

Accounts payable and accrued expenses 1,362 3,307

Form 990-ez, Part III

The commonwealth policy center is dedicated to preserving the bedrock values of life, marriage 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, work for policies that grow the commonwealth, protect our freedoms, and influence elections on behalf of conservative candidates. The center is a non-profit, non-partisan organization and seeks to elevate the standards of conduct in the political process.

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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/ExplanationTxt0COMMONWEALTH POLICY FOUNDATION 01/14/2015 P O BOX 5 HERNDON, KY 42236 10,000 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES BUSINESS ADVERTISING 76 CAMPAIGN - CP PAC 7,904 TRAINING ADVERTISING 568 BUSINESS PAYPAL FEES 499 EQUIPMENT & FURNITURE 338 SUPPLIES 407 TELEPHONE, TELECOMMUNICATIONS 2,067 IN-KIND SUPPLIES 29 BANK FEES 600 TRAINING SUPPLIES 16 COMPUTER/TECH SUPPORT 3,817 LEASED VEHICLE MAINTENANCE 62 LEASED VEHICLE GASOLINE 208 TRAINING LODGING 665 TRAVEL 3,073 OWNED VEHICLE MAINTENANCE 323 OWNED VEHICLE GASOLINE 1,511 LEASED VEHICLE 500 TRAINING MEALS 1,274 MEALS 797 LODGING 483 CONFERENCE, CONVENTION, MEETI 207 VEHICLE INSURANCE 567 LIABILITY, D&O 565 VEHICLE REGISTRATION 18 BUSINESS REGISTRATION FEE 15 NON-INVESTMENT DEPRECIATION 168 TOTAL 26,757
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACCOUNTS PAYABLE AND ACCRUED EXPENSES 1,362 3,307
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE COMMONWEALTH POLICY CENTER IS DEDICATED TO PRESERVING THE BEDROCK VALUES OF LIFE, MARRIAGE 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, WORK FOR POLICIES THAT GROW THE COMMONWEALTH, PROTECT OUR FREEDOMS, AND INFLUENCE ELECTIONS ON BEHALF OF CONSERVATIVE CANDIDATES. THE CENTER IS A NON-PROFIT, NON-PARTISAN ORGANIZATION AND SEEKS TO ELEVATE THE STANDARDS OF CONDUCT IN THE POLITICAL PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III
ReturnHeader/BuildTS02016-12-15 16:53:06Z
ReturnHeader/BusinessOfficerGrp/PersonNm0RICHARD NELSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02702712713
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COMMONWEALTH POLICY CENTER INC
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ReturnHeader/Filer/EIN0454795746
ReturnHeader/Filer/PhoneNum02702712713
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ReturnHeader/PreparerPersonGrp/PhoneNum02708264474
ReturnHeader/PreparerPersonGrp/PreparationDt02016-05-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TERRY L CARVER
ReturnHeader/ReturnTs02016-06-08T12:20:43-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

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Filings