Civic Intelligence

Arkansas Policy Foundation

990 • Fiscal year 2022 • EIN 71-0771091

Jan 01, 2022 to Dec 31, 2022 • Filed on Jul 10, 2023

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

87th percentile

0.31x

Higher debt load relative to assets than 87% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

82nd percentile

0.10x

Higher debt load relative to revenue than 82% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

69th percentile

19%

Higher net margin than 69% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

98th percentile

$92,074

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 66.9% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

92nd percentile

114%

Faster asset growth than 92% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

64th percentile

29%

Faster revenue growth than 64% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets87th percentile

Assets

Up

$43,680

Up $23,304 (+114%) from 2021

Net Assets

Up

$29,924

Up $25,536 (+582%) from 2021

Liabilities

Down

$13,756

Down $2,232 (-14%) from 2021

Revenue And Expenses
Liabilities / Revenue82nd percentileNet Margin69th percentile

Revenue

Up

$137,675

Up $30,968 (+29%) from 2021

Expenses

Up

$112,139

Up $9,211 (+8.9%) from 2021

Net Income

Up

$25,536

Up $21,757 (+576%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth92nd 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

2022

Assets$43,680
Liabilities$13,756
Net Assets$29,924
Open 2022 Filing

Operations Trend

Revenue Growth64th 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

2022

Revenue$137,675
Expenses$112,139
Net Income$25,536
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Jul 10, 2023
Return Version
2022v5.0
Gross Receipts
$137,675
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$20,376$43,680▲ $23,304
Rtn Earn Endowment Incm Other Fnds$4,388$29,924▲ $25,536
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$20,376$43,680▲ $23,304
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$15,988$13,756▼ $2,232
Total Liabilities$15,988$13,756▼ $2,232
Net Assets / Fund Balance
Total Net Assets Fund Balance$4,388$29,924▲ $25,536
Total Liabilities and Net Assets / Fund Balance$20,376$43,680▲ $23,304

Asset Categories

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

Employees

NameTitleFull / Part TimeBaseTotal
Greg KazaExecutive DirecFT$92,074$92,074

Board Members and Trustees

NameTitle
George Dunklin JrBoard Chairman
Blake PalmerDirector
Blant HurtDirector
Bob G RatchfordDirector
Dorothy MorrisDirector
Dr Glenn R DavisDirector
John NabholzDirector
Keith Berry PhdDirector
Madison MurphyDirector
William RockefellerDirector
Gregory P HartzTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$137,675
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$137,675
Change in Net Assets
$25,536
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$99,190
Other Expenses$12,949
Total Fundraising Expense$1,082
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$69,055$22,098$921$92,074
Payroll Taxes$5,337$1,708$71$7,116
Occupancy$4,404$1,888-$6,292
Fees for Services Accounting$1,400--$1,400
Insurance$511$275-$786
All Other Expenses$536$63-$599
Other Expenses$161$298$78$459
Fees for Services Legal-$250-$250
Travel$50--$50
Total Functional Expenses$84,132$26,925$1,082$112,139
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 Direc
Signed
2023-07-10
Discuss with paid preparer
Yes

Organization Details

Formed
1995
Legal Domicile
Ar
Voting Board Members
12
Independent Board Members
11
Employees
1

Preparer

Firm
Brown Rogers & Co LLC
Address
1 Executive Center Court, Little Rock, AR 72211
Preparer
James N France CPA
Phone
5012253641
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IRS990/Desc0EIGHTEEN (18) RESEARCH MEMOS WERE DISTRIBUTED IN 2022. THE MEMOS EXAMINED POLICY AREAS SUCH AS CITIZENSHIP, THE ROLE OF DICTIONARIES IN ADVANCING LITERACY, THE ECONOMY, FISCAL POLICY AND EDUCATION. TOPICS INCLUDED (CITIZENSHIP) THE IMPORTANCE OF CIVILITY IN CIVIL SOCIETY; (ECONOMY) THE U. S. ECONOMY IN ECONOMIC EXPANSION, THE BUSINESS CYCLE, COINCIDENT ECONOMIC INDICATORS, EMPLOYMENT GROWTH, ECONOMIC HISTORY, INTERNATIONAL TRADE, AND CONSUMER CHOICE; (FISCAL POLICY) EFFICIENCY IN STATE GOVERNMENT, SPENDING TRENDS, INCOME TAX RATES, COLLECTION RECOVERY; AND (EDUCATION) EDUCATIONAL MARKETS IN GEOGRAPHICAL REGIONS OF ARKANSAS.THE FOUNDATION DISTRIBUTES ITS RESEARCH THROUGH ITS WEBSITE (WWW.ARKANSASPOLICYFOUNDATION.ORG) AND THE U S MAIL. THE FOUNDATION DISTRIBUTES ITS RESEARCH FREE OF CHARGE. THE FOUNDATION HAS DISTRIBUTED DICTIONARIES TO ARKANSAS STUDENTS SINCE 2005. THE FOUNDATION PARTICIPATES WITH CIVIC AND COMMUNITY GROUPS. THE FOUNDATION ALSO SPONSORS PUBLIC FORUMS. ADMISSION TO FORUMS IS FREE. THE FOUNDATION SPONSORED A FORUM ON LITERACY IN 2022 THAT INCLUDED LIBRARIANS, SERVICE CLUBS AND TEACHERS. THE FOUNDATION IS AN EDUCATIONAL ORGANIZATION THAT SEEKS TO FOSTER CITIZENSHIP AMONG ARKANSANS. THE FOUNDATION'S GOVERING BOARD INCLUDES THE FOLLOWING PROFESSIONS: ACCOUNTANT, ECONOMIST, FOUNDATION EXECUTIVE, INVESTMENT PROFESSIONAL, RETIRED FOUNDATION EXECUTIVE, RETIRED PHYSICIAN, RETIRED PUBLIC SCHOOL ADMINISTRATOR, AND FOUR BUSINESSMEN.VISIBILITY: NEWS MEDIA CITED THE FOUNDATION'S RESEARCH IN 2022. REFERENCES INCLUDED ARTICLES AND COLUMNS. THE FOUNDATION'S SITE INCLUDES A VISIBILITY/MEDIA HIGHLIGHTS FEATURE THAT LISTS MEDIA CITATIONS. IN 2022, THESE INCLUDED THE ARKANSAS DEMOCRAT-GAZETTE, NORTHWEST ARKANSAS DEMOCRAT-GAZETTE, TALK BUSINESS, JONESBORO SUN, AND VILLAGE JOURNAL. MEDIA ARE BASED IN ALL REGIONS 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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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/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
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$43,680
Liabilities
$13,756
Net assets
$29,924
Revenue
$137,675
Expenses
$112,139
Net income
$25,536
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
2022Detailed filing. Detailed filing data is available for this year.$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
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$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