Civic Intelligence

Common Good Iowa

990 • Fiscal year 2022 • EIN 86-1518320

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

505 5th Avenue Suite 404Des Moines, IA 50309

(515) 280-9027

Siviq Scores

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

Liabilities / Assets

89th percentile

0.59x

Higher debt load relative to assets than 89% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

76th percentile

0.20x

Higher debt load relative to revenue than 76% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

9th percentile

-38%

Higher net margin than 9% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

91st percentile

$117,254

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 14.3% of source-year revenue.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

4th percentile

-41%

Faster asset growth than 4% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

21st percentile

-18%

Faster revenue growth than 21% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Down

$281,165

Down $192,250 (-41%) from 2021

Net Assets

Down

$115,318

Down $313,910 (-73%) from 2021

Liabilities

Up

$165,847

Up $121,660 (+275%) from 2021

Revenue

Down

$820,055

Down $178,663 (-18%) from 2021

Expenses

Up

$1,133,965

Up $100,554 (+9.7%) from 2021

Net Income

Down

-$313,910

Down $279,217 (-805%) from 2021

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2020: $530,810Liabilities 2020: $66,889Net Assets 2020: $463,9212020Assets 2021: $473,415Liabilities 2021: $44,187Net Assets 2021: $429,2282021Assets 2022: $281,165Liabilities 2022: $165,847Net Assets 2022: $115,3182022Assets 2023: $217,977Liabilities 2023: $91,530Net Assets 2023: $126,4472023Assets 2024: $407,565Liabilities 2024: $65,377Net Assets 2024: $342,1882024

Highlighted filing

2022

Assets$281,165
Liabilities$165,847
Net Assets$115,318

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2020: $606,645Expenses 2020: $514,261Net Income 2020: $92,3842020Revenue 2021: $998,718Expenses 2021: $1,033,411Net Income 2021: -$34,6932021Revenue 2022: $820,055Expenses 2022: $1,133,965Net Income 2022: -$313,9102022Revenue 2023: $813,254Expenses 2023: $802,125Net Income 2023: $11,1292023Revenue 2024: $767,432Expenses 2024: $551,691Net Income 2024: $215,7412024

Highlighted filing

2022

Revenue$820,055
Expenses$1,133,965
Net Income-$313,910
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Jul 10, 2023
Return Version
2022v5.0
Gross Receipts
$820,055
Mission and Program Overview

Mission

Common good iowa engages iowans to create and advocate for research-based public policy that makes life better and more equitable for all who make iowa home.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$309,450$103,285▼ $206,165
Pledges and Grants Receivable$142,340$44,156▼ $98,184
Land, Buildings, and Equipment, Net$18,633$13,800▼ $4,833
Total Assets$473,415$281,165▼ $192,250
Other Assets Total$2,992$119,924▲ $116,932
Liabilities
Other Liabilities$36,734$150,086▲ $113,352
Accounts Payable and Accrued Expenses$7,453$15,761▲ $8,308
Total Liabilities$44,187$165,847▲ $121,660
Net Assets / Fund Balance
Net Assets With Donor Restrictions$447,987$236,827▼ $211,160
Net Assets Without Donor Restrictions$-18,759$-121,509▼ $102,750
Total Net Assets Fund Balance$429,228$115,318▼ $313,910
Total Liabilities and Net Assets / Fund Balance$473,415$281,165▼ $192,250

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$13,800$10,889$24,689
Other Assets Org$118,373--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Anne DischerExecutive DirectorFT$93,296$23,958$117,254
Mike OwenDeputy DirectorFT$77,520$17,452$94,972

Board Members and Trustees

NameTitle
Charlie WishmanPresident
Janet CarlVice President
Anne BaconDirector
Austin FrerickDirector
Cheryll JonesDirector
Ken SagarDirector
Lois BuntzDirector
Ramon CalzadaDirector
Sue RavenscroftDirector
Jennifer ShererSecretary
Tyler OlsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$819,650
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$405
All Other Contributions
$742,502
Change in Net Assets
$-313,910

Audited Revenue Reconciliation

Revenue per Audited Statements
$820,055
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$820,055
Total Revenue per Form 990
$820,055
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$868,347
Other Expenses$265,618
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$404,635$54,805-$459,440
Current Officers, Directors, Trustees, and Key Employees$150,440$20,376-$170,816
Other Employee Benefits$121,461$20,550-$142,011
Payroll Taxes$40,345$8,171-$48,516
Pension Plan Contributions$39,555$8,009-$47,564
Fees for Services Other$35,635--$35,635
Occupancy-$34,617-$34,617
Conferences and Meetings$26,556$737-$27,293
Fees for Services Accounting-$21,541-$21,541
Office Expenses$791$14,779-$15,570
Other Expenses$5,226$7,562-$12,788
Insurance-$8,588-$8,588
Depreciation Depletion-$4,833-$4,833
Advertising$2,504$709-$3,213
Total Functional Expenses$834,476$299,489$0$1,133,965

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,133,965
Total Expenses per Audited Statements$1,133,965
Total Expenses per Form 990$1,133,965
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability Long Term$91,125
Compensated Absences$31,713
Operating Lease Liability Current$27,248
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
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

The officers of the board of directors and senior management will review the form 990 for adjustments and changes to the form. After completion of this step, a copy of the completed form 990 will be provided to all board members before submission to the irs.

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

The executive director is directly responsible for annual review and maintenance of an up-to-date record of board of directors' conflict of interest statements. During the annual meeting of the board of directors, members will discuss any potential conflicts of interest and records will be adjusted accordingly.

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

The executive committee sets the executive director's compensation during its annual review of the executive director's performance. The exeuctive committee uses comparability data regarding executive director compensation from other research and policy centers with similar-situated executive directors. The executive committee has made salary adjustments for the executive director consistent with those made for other cgi staff, based upon an overall compensation schedule for the employees of different rank in the organization, with annual compensation adjustments made according to a general adjustment and performance bonus set out for the year.

Form 990, Part VI, Section C, Line 19

Common good iowa will make documents available upon request

Filing and Contact Details

Filer

Filer Name
Common Good Iowa
EIN
86-1518320
Phone
5152809027
Address
505 5TH AVENUE SUITE 404, DES MOINES, IA 50309

Signing Officer

Name
Anne Discher
Title
Executive Director
Phone
5152809027
Signed
2023-07-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Anne Discher
Formed
2020
Legal Domicile
Ia
Voting Board Members
10
Independent Board Members
10
Employees
13
Volunteers
11

Preparer

Firm
Meriwether Wilson and Company Pllc
Address
4500 WESTOWN PARKWAY SUITE 140, WEST DES MOINES, IA 50266-6717
Preparer
William J Bauer
Phone
5152230002
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IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt08171
IRS990/PayrollTaxesGrp/ProgramServicesAmt040345
IRS990/PayrollTaxesGrp/TotalAmt048516
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt08009
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt039555
IRS990/PensionPlanContributionsGrp/TotalAmt047564
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0142340
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt044156
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0ANNE DISCHER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0ANNIE E. CASEY FOUNDATION - KIDS COUNT, TO PROVIDE DATA AND INFORMATION AT THE COUNTY AND STATE LEVELS FOR POLICY MAKERS, GOVERNMENTAL AGENCIES AND INDIVIDUALS TO USE.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt095361
IRS990/ProgSrvcAccomActy3Grp/Desc0CENTER ON BUDGET & POLICY PRIORITIES - TO USE EVIDENCE AND ANALYSIS TO ASSURE THAT OUR STATE GOVERNMENT ADEQUATELY AND EQUITABLY RAISES AND SPENDS TAX REVENUE.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0225002
IRS990/ProgSrvcAccomActyOtherGrp/Desc0OTHER PROGRAM SERVICES INCLUDE THE FOLLOWING; ALLIANCE FOR EARLY SUCCESSIOWA ENVIRONMENTAL COUNCILECONOMIC POLICY INSTITUTEEVERYSTEPIDPH - VNS CONTRACTROBERT WOOD JOHNSON FOUNDATIONCHESTNUT FUNDTHIRD SECTOR NEW ENGLAND, INCMID-IOWA HEALTH FOUNDATIONMCKNIGHT FOUNDATION
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0348993
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0997804
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt038
IRS990/PYOtherExpensesAmt0222700
IRS990/PYOtherRevenueAmt0876
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-34693
IRS990/PYSalariesCompEmpBnftPaidAmt0810711
IRS990/PYTotalExpensesAmt01033411
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0998718
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-313910
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt02020 TAX RETURN WAS A SHORT YEAR RETURN.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0819650
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0997804
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0605709
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02423163
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt038
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0115
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0153
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0405
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0876
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0821
IRS990ScheduleA/OtherIncome170Grp/TotalAmt02102
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt02375273
IRS990ScheduleA/SubstantialContributorsTotAmt047890
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0819650
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0997804
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0605709
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02423163
IRS990ScheduleA/TotalSupportAmt02425418
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/ScheduleBRequiredInd01
IRS990ScheduleC/AvgGrassrootsLobbyingExpendGrp/CurrentYearAmt01474
IRS990ScheduleC/AvgGrassrootsLobbyingExpendGrp/CurrentYearMinus1Amt01580
IRS990ScheduleC/AvgGrassrootsLobbyingExpendGrp/CurrentYearMinus2Amt0714
IRS990ScheduleC/AvgGrassrootsLobbyingExpendGrp/TotalAmt03768
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearAmt047099
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus1Amt044585
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus2Amt025535
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/TotalAmt0117219
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearAmt0188397
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus1Amt0178341
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus2Amt0102139
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/TotalAmt0468877
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearAmt04908
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus1Amt08675
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus2Amt02990
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/TotalAmt016573
IRS990ScheduleC/GrassrootsCeilingAmt0175829
IRS990ScheduleC/GrassrootsNontaxableGrp/FilingOrganizationsTotalAmt047099
IRS990ScheduleC/LobbyingCeilingAmt0703316
IRS990ScheduleC/LobbyingNontaxableAmountGrp/FilingOrganizationsTotalAmt0188397
IRS990ScheduleC/OtherExemptPurposeExpendGrp/FilingOrganizationsTotalAmt01129057
IRS990ScheduleC/TotalDirectLobbyingGrp/FilingOrganizationsTotalAmt03434
IRS990ScheduleC/TotalExemptPurposeExpendGrp/FilingOrganizationsTotalAmt01133965
IRS990ScheduleC/TotalGrassrootsLobbyingGrp/FilingOrganizationsTotalAmt01474
IRS990ScheduleC/TotalLobbyingExpendGrp/FilingOrganizationsTotalAmt04908
IRS990ScheduleC/TotLbbyExpendMnsLbbyngNonTxGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleC/TotLbbyngGrassrootMnsNonTxGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt013800
IRS990ScheduleD/EquipmentGrp/DepreciationAmt010889
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt024689
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01133965
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01551
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1118373
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0OTHER RECEIVABLES
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1OPERATING LEASE RIGHT OF USE ASSET
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt031713
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt127248
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt291125
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0COMPENSATED ABSENCES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OPERATING LEASE LIABILITY CURRENT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2OPERATING LEASE LIABILITY LONG TERM
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0820055
IRS990ScheduleD/TotalBookValueLandBuildingsAmt013800
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0119924
IRS990ScheduleD/TotalExpensesPerForm990Amt01133965
IRS990ScheduleD/TotalLiabilityAmt0150086
IRS990ScheduleD/TotalRevenuePerForm990Amt0820055
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0820055
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01133965
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE OFFICERS OF THE BOARD OF DIRECTORS AND SENIOR MANAGEMENT WILL REVIEW THE FORM 990 FOR ADJUSTMENTS AND CHANGES TO THE FORM. AFTER COMPLETION OF THIS STEP, A COPY OF THE COMPLETED FORM 990 WILL BE PROVIDED TO ALL BOARD MEMBERS BEFORE SUBMISSION TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXECUTIVE DIRECTOR IS DIRECTLY RESPONSIBLE FOR ANNUAL REVIEW AND MAINTENANCE OF AN UP-TO-DATE RECORD OF BOARD OF DIRECTORS' CONFLICT OF INTEREST STATEMENTS. DURING THE ANNUAL MEETING OF THE BOARD OF DIRECTORS, MEMBERS WILL DISCUSS ANY POTENTIAL CONFLICTS OF INTEREST AND RECORDS WILL BE ADJUSTED ACCORDINGLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE COMMITTEE SETS THE EXECUTIVE DIRECTOR'S COMPENSATION DURING ITS ANNUAL REVIEW OF THE EXECUTIVE DIRECTOR'S PERFORMANCE. THE EXEUCTIVE COMMITTEE USES COMPARABILITY DATA REGARDING EXECUTIVE DIRECTOR COMPENSATION FROM OTHER RESEARCH AND POLICY CENTERS WITH SIMILAR-SITUATED EXECUTIVE DIRECTORS. THE EXECUTIVE COMMITTEE HAS MADE SALARY ADJUSTMENTS FOR THE EXECUTIVE DIRECTOR CONSISTENT WITH THOSE MADE FOR OTHER CGI STAFF, BASED UPON AN OVERALL COMPENSATION SCHEDULE FOR THE EMPLOYEES OF DIFFERENT RANK IN THE ORGANIZATION, WITH ANNUAL COMPENSATION ADJUSTMENTS MADE ACCORDING TO A GENERAL ADJUSTMENT AND PERFORMANCE BONUS SET OUT FOR THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMMON GOOD IOWA WILL MAKE DOCUMENTS AVAILABLE UPON REQUEST

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