Civic Intelligence

Arkansas Policy Foundation

EIN 71-0771091 • 501(c)3 • Little Rock, AR

Profile

The arkansas policy foundation is a not-for-profit think tank that conducts research and analyzes the impact of public policies on the people of arkansas. The foundation was founded in 1995 and emphasizes the importance of education and fiscal policies while encouraging citizenship.the foundation distributes research memos and reports via news media and the internet, and hosts and participates in public forums.

111 Center Street Suite 1200Little Rock, AR 72201

www.arkansaspolicyfoundation.org

Siviq Scores

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

Liabilities / Assets

90th percentile

0.69x

Higher debt load relative to assets than 90% of similar nonprofits.

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

Liabilities / Revenue

84th percentile

0.13x

Higher debt load relative to revenue than 84% of similar nonprofits.

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

Net Margin

47th percentile

0.2%

Higher net margin than 47% of similar nonprofits.

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

Top Officer Pay

98th percentile

$96,056

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 80.7% of source-year revenue.

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

Asset Growth

44th percentile

-6.0%

Faster asset growth than 44% of similar nonprofits.

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

Revenue Growth

74th percentile

23%

Faster revenue growth than 74% of similar nonprofits.

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

Assets

Down

$23,096

Down $1,465 (-6.0%) from 2023

Liabilities

Up

$16,049

Up $2,658 (+20%) from 2023

Net Assets

Down

$7,047

Down $4,123 (-37%) from 2023

Revenue

Up

$118,975

Up $22,425 (+23%) from 2023

Expenses

Up

$118,699

Up $3,395 (+2.9%) from 2023

Net Income

Up

$276

Up $19,030 (+101%) from 2023

Trend Graphs

Balance Sheet Trend

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

$60K$40K$20K$0Assets 2017: $13,024Liabilities 2017: $9,253Net Assets 2017: $3,7712017Assets 2018: $24,623Liabilities 2018: $4,809Net Assets 2018: $19,8142018Assets 2019: $12,538Liabilities 2019: $4,896Net Assets 2019: $7,6422019Assets 2020: $8,278Liabilities 2020: $7,670Net Assets 2020: $6082020Assets 2021: $20,376Liabilities 2021: $15,988Net Assets 2021: $4,3882021Assets 2022: $43,680Liabilities 2022: $13,756Net Assets 2022: $29,9242022Assets 2023: $24,561Liabilities 2023: $13,391Net Assets 2023: $11,1702023Assets 2024: $23,096Liabilities 2024: $16,049Net Assets 2024: $7,0472024

Highlighted filing

2024

Assets$23,096
Liabilities$16,049
Net Assets$7,047

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2017: $105,657Expenses 2017: $104,077Net Income 2017: $1,5802017Revenue 2018: $107,175Expenses 2018: $91,132Net Income 2018: $16,0432018Revenue 2019: $101,905Expenses 2019: $114,077Net Income 2019: -$12,1722019Revenue 2020: $95,800Expenses 2020: $102,834Net Income 2020: -$7,0342020Revenue 2021: $106,707Expenses 2021: $102,928Net Income 2021: $3,7792021Revenue 2022: $137,675Expenses 2022: $112,139Net Income 2022: $25,5362022Revenue 2023: $96,550Expenses 2023: $115,304Net Income 2023: -$18,7542023Revenue 2024: $118,975Expenses 2024: $118,699Net Income 2024: $2762024

Highlighted filing

2024

Revenue$118,975
Expenses$118,699
Net Income$276

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 2, 2025
Return Version
2024v5.2
Gross Receipts
$118,975
Mission and Program Overview

Mission

The arkansas policy foundation is a not-for-profit think tank that conducts research and analyzes the impact of public policies on the people of arkansas. The foundation was founded in 1995 and emphasizes the importance of education and fiscal policies while encouraging citizenship.the foundation distributes research memos and reports via news media and the internet, and hosts and participates in public forums.

See form 990, part iii, question 1

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$24,561$23,096▼ $1,465
Rtn Earn Endowment Incm Other Fnds$11,170$7,047▼ $4,123
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$24,561$23,096▼ $1,465
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$13,391$16,049▲ $2,658
Total Liabilities$13,391$16,049▲ $2,658
Net Assets / Fund Balance
Total Net Assets Fund Balance$11,170$7,047▼ $4,123
Total Liabilities and Net Assets / Fund Balance$24,561$23,096▼ $1,465

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$8,096$8,096
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Greg KazaExecutive DirecFT$96,056$96,056

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$118,975
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$118,975
Change in Net Assets
$276
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$103,467
Other Expenses$15,232
Total Fundraising Expense$1,035
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$72,042$23,053$961$96,056
Occupancy$6,032$2,585-$8,617
Payroll Taxes$5,558$1,779$74$7,411
Fees for Services Accounting$1,400--$1,400
Insurance$511$275-$786
Other Expenses$75$139-$214
All Other Expenses-$36-$36
Total Functional Expenses$89,107$28,557$1,035$118,699
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
No
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
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

A copy of form 990 is provided to all members of the governing body before it is filed. The foundation's executive director and board chairman review the master vendor register. An independent cpa reviews general ledger and bank statements on a quarterly basis.

Form 990, Part VI, Section B, Line 12C

The foundation's executive director and board chairman review the master vendor register. An independent cpa reviews vendor payments, and general ledger and bank statements on a quarterly basis.

Form 990, Part VI, Section B, Line 15A

A compensation survey of the highest-paid employee at think tanks in 50 states is compiled using public form 990 filings and serves as data. The foundation's executive director and board chairman rely on the survey and inflation data (consumer price index, u.s. Bureau of labor statistics) when deliberating compensation.

Form 990, Part VI, Section C, Line 19

Documents available to public upon request. The foundation's website also maintains a link to a 990 repository.

Filing and Contact Details

Filer

Filer Name
Arkansas Policy Foundation
EIN
71-0771091
Phone
5015370825
Address
111 CENTER STREET SUITE 1200, LITTLE ROCK, AR 72201

Signing Officer

Name
Greg Kaza
Title
Executive Director
Signed
2025-07-02
Discuss with paid preparer
Yes

Organization Details

Formed
1995
Legal Domicile
Ar
Voting Board Members
11
Independent Board Members
10
Employees
1

Preparer

Firm
BRC Advisors LLC
Address
1701 Centerview Drive Ste 314, Little Rock, AR 72211
Preparer
James N France CPA
Phone
5012253641
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

ROUNDING = $1

Raw XML AppendixShowing 400 of 430 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/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt013391
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt016049
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0SEE FORM 990, PART III, QUESTION 1
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherContributionsAmt0118975
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt036
IRS990/AllOtherExpensesGrp/TotalAmt036
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0false
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0GREG KAZA
IRS990/BooksInCareOfDetail/PhoneNum05015370825
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0111 CENTER STREET SUITE 1200
IRS990/BooksInCareOfDetail/USAddress/CityNm0LITTLE ROCK
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AR
IRS990/BooksInCareOfDetail/USAddress/ZIPCd072201
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt024561
IRS990/CashNonInterestBearingGrp/EOYAmt023096
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt0961
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt023053
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt072042
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt096056
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0118975
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt015232
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0276
IRS990/CYSalariesCompEmpBnftPaidAmt0103467
IRS990/CYTotalExpensesAmt0118699
IRS990/CYTotalFundraisingExpenseAmt01035
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0118975
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0SEVENTEEN (17) RESEARCH MEMOS WERE DISTRIBUTED IN 2024. THE MEMOS EXAMINED POLICY AREAS INCLUDING CITIZENSHIP, THE U.S. AND ARKANSAS ECONOMIES, EDUCATION, FISCAL POLICY, AND INFRASTRUCTURE. TOPICS INCLUDED (CITIZENSHIP) OPPORTUNITIES FOR FUTURE LEADERS; (ECONOMY) THE EXPANDING U.S. ECONOMY, COINCIDENT ECONOMIC INDICATORS, ARKANSAS NONFARM PAYROLL EMPLOYMENT GROWTH, ARKANSAS LEADS U.S. IN 3Q REAL ESTATE GDP GROWTH; (EDUCATION) SCHOOL CHOICE MARKET, EDUCATIONAL MARKETS IN ARKANSAS REGIONS, HIGHER ED SPENDING; (FISCAL POLICY) EFFICIENCY; REGULATORY SANDBOXES, INCOME TAXES, STATE INCOME TAX RATES, COLLECTION RECOVER; (INFRASTRUCTURE) ARKANSAS CONSTRUCTION GROWTH, AND INFRASTRUCTURE'S IMPORTANCE.THE FOUNDATION DISTRIBUTES ITS RESEARCH VIA ITS WEBSITE (WWW.ARKANSASPOLICYFOUNDATION.ORG) AND THE U.S. MAIL. RESEARCH IS DISTRIBUTED FREE OF CHARGE. THE FOUNDATION HAS DISTRIBUTED DICTIONARIES TO ARKANSAS K12 STUDENTS SINCE 2005. THE FOUNDATION PARTICIPATES WITH CIVIC AND COMMUNITY GROUPS AND ALSO SPONSORS FREE PUBLIC FORUMS. THE FOUNDATION PARTICIPATED IN A PUBLIC FISCAL POLICY FORUM.THE FOUNDATION IS AN EDUCATIONAL ORGANIZATION THAT SEEKS TO FOSTER CITIZENSHIP AMONG ARKANSANS. THE FOUNDATION'S GOVERNING BOARD INCLUDES AN ACCOUNTANT, BANKER, ECONOMIST, FOUNDATION EXECUTIVE, INVESTMENT PROFESSIONAL, RETIRED FOUNDATION EXECUTIVE, RETIRED PUBLIC SCHOOL ADMINISTRATOR, AND THREE BUSINESSMEN.VISIBILITY: NEWS MEDIA CITED THE FOUNDATION'S RESEARCH IN 2024. THE FOUNDATION'S WEBSITE INCLUDES A VISIBILITY FEATURE THAT LISTS MEDIA CITATIONS. THESE INCLUDED THE ARKANSAS DEMOCRAT-GAZETTE, NORTHWEST ARKANSAS DEMOCRAT-GAZETTE, ARKANSAS BUSINESS, AND TALK BUSINESS.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt01
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt089107
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt01400
IRS990/FeesForServicesAccountingGrp/TotalAmt01400
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt90.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt100.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt101.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/PersonNm0GREG KAZA
IRS990/Form990PartVIISectionAGrp/PersonNm1GEORGE H DUNKLIN JR
IRS990/Form990PartVIISectionAGrp/PersonNm2BOB G RATCHFORD
IRS990/Form990PartVIISectionAGrp/PersonNm3GREGORY P HARTZ
IRS990/Form990PartVIISectionAGrp/PersonNm4BLANT HURT
IRS990/Form990PartVIISectionAGrp/PersonNm5WILLIAM ROCKEFELLER
IRS990/Form990PartVIISectionAGrp/PersonNm6KEITH BERRY PHD
IRS990/Form990PartVIISectionAGrp/PersonNm7MADISON MURPHY
IRS990/Form990PartVIISectionAGrp/PersonNm8DOROTHY MORRIS
IRS990/Form990PartVIISectionAGrp/PersonNm9JOHN NABHOLZ
IRS990/Form990PartVIISectionAGrp/PersonNm10BLAKE PALMER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt096056
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Direc
IRS990/Form990PartVIISectionAGrp/TitleTxt1Board Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01995
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt011
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0118975
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt0275
IRS990/InsuranceGrp/ProgramServicesAmt0511
IRS990/InsuranceGrp/TotalAmt0786
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt08096
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt08096
IRS990/LegalDomicileStateCd0AR
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE ARKANSAS POLICY FOUNDATION IS A NOT-FOR-PROFIT THINK TANK THAT CONDUCTS RESEARCH AND ANALYZES THE IMPACT OF PUBLIC POLICIES ON THE PEOPLE OF ARKANSAS. THE FOUNDATION WAS FOUNDED IN 1995 AND EMPHASIZES THE IMPORTANCE OF EDUCATION AND FISCAL POLICIES WHILE ENCOURAGING CITIZENSHIP.THE FOUNDATION DISTRIBUTES RESEARCH MEMOS AND REPORTS VIA NEWS MEDIA AND THE INTERNET, AND HOSTS AND PARTICIPATES IN PUBLIC FORUMS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt011170
IRS990/NetAssetsOrFundBalancesEOYAmt07047
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt02585
IRS990/OccupancyGrp/ProgramServicesAmt06032
IRS990/OccupancyGrp/TotalAmt08617
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt01
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0TELEPHONE
IRS990/OtherExpensesGrp/Desc1DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc2Printing and Publications
IRS990/OtherExpensesGrp/Desc3SUPPLIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0546
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1120
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt224
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3139
IRS990/OtherExpensesGrp/ProgramServicesAmt02185
IRS990/OtherExpensesGrp/ProgramServicesAmt11083
IRS990/OtherExpensesGrp/ProgramServicesAmt2221
IRS990/OtherExpensesGrp/ProgramServicesAmt375
IRS990/OtherExpensesGrp/TotalAmt02731
IRS990/OtherExpensesGrp/TotalAmt11203
IRS990/OtherExpensesGrp/TotalAmt2245
IRS990/OtherExpensesGrp/TotalAmt3214
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt074
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01779
IRS990/PayrollTaxesGrp/ProgramServicesAmt05558
IRS990/PayrollTaxesGrp/TotalAmt07411
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PriorPeriodAdjustmentsAmt0-4400
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt096550
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt018197
IRS990/PYRevenuesLessExpensesAmt0-18754
IRS990/PYSalariesCompEmpBnftPaidAmt097107
IRS990/PYTotalExpensesAmt0115304
IRS990/PYTotalRevenueAmt096550
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0276
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt011170
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt07047
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0118975
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt096550
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0137675
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0106707
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt095800
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0555707
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.39040
IRS990ScheduleA/PublicSupportPY170Pct00.41400
IRS990ScheduleA/PublicSupportTotal170Amt0216961
IRS990ScheduleA/SubstantialContributorsTotAmt0338746
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0118975
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt096550
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0137675
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0106707
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt095800
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0555707
IRS990ScheduleA/TotalSupportAmt0555707
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/DepreciationAmt08096
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt08096
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF FORM 990 IS PROVIDED TO ALL MEMBERS OF THE GOVERNING BODY BEFORE IT IS FILED. THE FOUNDATION'S EXECUTIVE DIRECTOR AND BOARD CHAIRMAN REVIEW THE MASTER VENDOR REGISTER. AN INDEPENDENT CPA REVIEWS GENERAL LEDGER AND BANK STATEMENTS ON A QUARTERLY BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FOUNDATION'S EXECUTIVE DIRECTOR AND BOARD CHAIRMAN REVIEW THE MASTER VENDOR REGISTER. AN INDEPENDENT CPA REVIEWS VENDOR PAYMENTS, AND GENERAL LEDGER AND BANK STATEMENTS ON A QUARTERLY BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COMPENSATION SURVEY OF THE HIGHEST-PAID EMPLOYEE AT THINK TANKS IN 50 STATES IS COMPILED USING PUBLIC FORM 990 FILINGS AND SERVES AS DATA. THE FOUNDATION'S EXECUTIVE DIRECTOR AND BOARD CHAIRMAN RELY ON THE SURVEY AND INFLATION DATA (CONSUMER PRICE INDEX, U.S. BUREAU OF LABOR STATISTICS) WHEN DELIBERATING COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS AVAILABLE TO PUBLIC UPON REQUEST. THE FOUNDATION'S WEBSITE ALSO MAINTAINS A LINK TO A 990 REPOSITORY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ROUNDING = $1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XI, Line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0AR
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt024561
IRS990/TotalAssetsEOYAmt023096
IRS990/TotalAssetsGrp/BOYAmt024561
IRS990/TotalAssetsGrp/EOYAmt023096
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0118975
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01035
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt028557
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt089107
IRS990/TotalFunctionalExpensesGrp/TotalAmt0118699
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt013391
IRS990/TotalLiabilitiesEOYAmt016049
IRS990/TotalLiabilitiesGrp/BOYAmt013391
IRS990/TotalLiabilitiesGrp/EOYAmt016049
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt011170
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt07047
IRS990/TotalProgramServiceExpensesAmt089107
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt096056
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0118975
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt024561
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt023096
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0111 CENTER STREET SUITE 1200
IRS990/USAddress/CityNm0LITTLE ROCK
IRS990/USAddress/StateAbbreviationCd0AR
IRS990/USAddress/ZIPCd072201
IRS990/VotingMembersGoverningBodyCnt011

Document Assets

No mirrored PDF or thumbnail assets are attached yet.