Civic Intelligence

Arkansas Policy Foundation

990 • Fiscal year 2019 • EIN 71-0771091

Jan 01, 2019 to Dec 31, 2019 • Filed on Jun 01, 2020

Organization Profilewww.arkansaspolicyfoundation.org
111 Center Street Suite 1200Little Rock, AR 72201

(501) 537-0825

Siviq Scores

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

Liabilities / Assets

88th percentile

0.39x

Higher debt load relative to assets than 88% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

77th percentile

0.05x

Higher debt load relative to revenue than 77% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

22nd percentile

-12%

Higher net margin than 22% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

98th percentile

$94,000

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 92.2% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

9th percentile

-49%

Faster asset growth than 9% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

41st percentile

-4.9%

Faster revenue growth than 41% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets88th percentile

Assets

Down

$12,538

Down $12,085 (-49%) from 2018

Net Assets

Down

$7,642

Down $12,172 (-61%) from 2018

Liabilities

Up

$4,896

Up $87 (+1.8%) from 2018

Revenue And Expenses
Liabilities / Revenue77th percentileNet Margin22nd percentile

Revenue

Down

$101,905

Down $5,270 (-4.9%) from 2018

Expenses

Up

$114,077

Up $22,945 (+25%) from 2018

Net Income

Down

-$12,172

Down $28,215 (-176%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth9th percentile

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

$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

2019

Assets$12,538
Liabilities$4,896
Net Assets$7,642
Open 2019 Filing

Operations Trend

Revenue Growth41st percentile

Revenue, expenses, and net income across loaded years, with this 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

2019

Revenue$101,905
Expenses$114,077
Net Income-$12,172
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jun 1, 2020
Return Version
2019v5.0
Gross Receipts
$101,905
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$24,623$12,538▼ $12,085
Rtn Earn Endowment Incm Other Fnds$19,814$7,642▼ $12,172
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$24,623$12,538▼ $12,085
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$4,809$4,896▲ $87
Total Liabilities$4,809$4,896▲ $87
Net Assets / Fund Balance
Total Net Assets Fund Balance$19,814$7,642▼ $12,172
Total Liabilities and Net Assets / Fund Balance$24,623$12,538▼ $12,085

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$8,096$8,096
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Greg KazaExecutive DirecFT$94,000$94,000

Board Members and Trustees

NameTitle
George Dunklin JrBoard Chairman
Blant HurtDirector
Bob G RatchfordDirector
Donald E FitzDirector
Dorothy MorrisDirector
Dr Glenn R DavisDirector
Gregory P HartzDirector
John NabholzDirector
Madison MurphyDirector
William RockefellerDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$101,905
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$101,905
Change in Net Assets
$-12,172
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$101,318
Other Expenses$12,759
Total Fundraising Expense$1,024
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$70,500$22,560$940$94,000
Payroll Taxes$5,489$1,756$73$7,318
Occupancy$4,031$1,728-$5,759
Travel$1,526$47-$1,573
Fees for Services Accounting$1,300--$1,300
Insurance$519$280-$799
Conferences and Meetings$339--$339
Other Expenses$283$189$11$283
All Other Expenses$136$42-$178
Total Functional Expenses$85,841$27,212$1,024$114,077
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, Line 11B: Form 990 Review Process

“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, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“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, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“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, Line 19: Other Organization Documents Publicly Available

“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 Direc
Signed
2020-06-01
Discuss with paid preparer
Yes

Organization Details

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

Preparer

Firm
Brown Rogers & Co PA
Address
1 Executive Center Court, Little Rock, AR 72211
Preparer
James N France CPA
Phone
5012253641
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IRS990/Desc0THIRY-THREE (33) RESEARCH MEMOS WERE DISTRIBUTED IN 2019. THEY EXAMINED THE ECONOMY, FISCAL POLICY, AND EDUCATION POLICY IN ARKANSAS. ISSUES INCLUDED (ECONOMY) ECONOMIC CONDITIONS IN ARKANSAS AND THE STATE OF THE U S EXPANSION IN ITS TENTH AND ELEVENTH YEARS, RECESSION INDICATORS, THE UNEMPLOYMENT RATE, STATE EMPLOYMENT TRENDS; (FISCAL POLICY) BUDGET TRANSPARENCY, EFFICIENCY IN STATE GOVERNMENT, REORGANIZATION OF STATE GOVERNMENT, THEORY OF CONSTRAINTS, STATE CAPITAL GAINS AND INCOME TAX RATES, GROCERY TAX, SPENDING POLICY, ORGANIZATIONAL CHARTS, PERFORMANCE-BASED PAY; (EDUCATION REFORM) CHARTER SCHOOLS, SCHOOL CHOICE, THE LITTLE ROCK SCHOOL DISTRICT, CITIZEN INVOLVEMENT, THE STATE FOUNDATION GRANT, SPENDING IN DISTRESSED DISTRICTS, POLICY AND THE MIDDLE CLASS, AND LOCAL AND COUNTY DISTRICT MARKETS. CITIZENSHIP:THE FOUNDATION DISTRIBUTES ITS RESEARCH THROUGH ITS WEBSITE (WWW.ARKANSASPOLICYFOUNDATION.ORG) AND THE U S POSTAL SERVICE. THE FOUNDATION HAS DISTRIBUTED DICTIONARIES TO ARKANSAS STUDENTS SINCE 2005. THE FOUNDATION SPONSORED A PUBLIC FORUM IN FORT SMITH IN 2019 AS PART OF ITS MISSION TO ENCOURAGE CITIZENSHIP. THE FORUM EXAMINED STATE GOVERNMENT REORGANIZATION. THE FOUNDATION IS AN EDUCATIONAL ORGANIZATION THAT SEEKS TO FOSTER CITIZENSHIP AMONG THE PEOPLE OF ARKANSAS.THE FOUNDATION PARTICIPATES WITH CIVIC AND COMMUNITY GROUPS, INCLUDING PRESENTATIONS TO SERVICE CLUBS. ONE SUCH PRESENTATION OCCURRED IN 2019 IN EL DORADO. THE FOUNDATION'S GOVERNING BOARD INCLUDES AN ECONOMIST, RETIRED K-12 ADMINISTRATOR, INSURANCE AGENT, PHYSICIAN, FOUNDATION EXECUTIVE, INVESTMENT PROFESSIONAL, AND FOUR BUSINESSMEN. VISIBILITY:ARKANSAS AND OTHER MEDIA CITED THE FOUNDATION'S RESEARCH IN 2019. THE FOUNDATION'S SITE INCLUDES A VISIBILITY-MEDIA HIGHLIGHTS FEATURE THAT LISTS MEDIA CITATIONS. REFERENCES TO THE FOUNDATION AVERAGED MORE THAN THREE TIMES PER MONTH. MEDIA CITATIONS APPEARED IN THE ARKANSAS DEMOCRAT-GAZETTE, ARKANSAS BUSINESS, BATESVILLE DAILY GUARD, BOONEVILLE DEMOCRAT, EL DORADO NEWS TIMES, JONESBORO SUN, NORTHWEST ARKANSAS TIMES, SOUTHWEST TIMES RECORD, TALK BUSINESS, ABILENE (TX) REPORTER-NEWS, KATV7 ABC-LITTLE ROCK, KFSM5 CBS-FORT SMITH/FAYETTEVILLE, AND KTHV11 CBS-LITTLE ROCK. THESE MEDIA ARE BASED IN ALL REGIONS (CENTRAL, NORTHEAST, NORTHWEST, SOUTH) OF THE STATE OF ARKANSAS.
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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.
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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/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$12,538
Liabilities
$4,896
Net assets
$7,642
Revenue
$101,905
Expenses
$114,077
Net income
-$12,172
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.23$0.16$0.07$1.19$1.19$0.00
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.25$0.13$0.11$0.97$1.15$0.19
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.44$0.14$0.30$1.38$1.12$0.26
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.20$0.16$0.04$1.07$1.03$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.08$0.08$0.01$0.96$1.03$0.07
2019Detailed filing. Detailed filing data is available for this year.$0.13$0.05$0.08$1.02$1.14$0.12
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.25$0.05$0.20$1.07$0.91$0.16
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.13$0.09$0.04$1.06$1.04$0.02