Liabilities / Assets
89th percentile
Higher debt load relative to assets than 89% of similar nonprofits.
EIN 86-1543050 • 501(c)3 • Washington, DC
Profile
Common sense society's mission is to promote the principles of liberty, prosperity, and beauty.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
89th percentile
Higher debt load relative to assets than 89% of similar nonprofits.
Liabilities / Revenue
56th percentile
Higher debt load relative to revenue than 56% of similar nonprofits.
Net Margin
50th percentile
Higher net margin than 50% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Assets
Down$3,189,911
Down $100,243 (-3.0%) from 2022
Liabilities
Up$3,058,703
Up $436,547 (+17%) from 2022
Net Assets
Down$131,208
Down $536,790 (-80%) from 2022
Revenue
Down$6,672,204
Down $752,772 (-10%) from 2022
Expenses
Down$6,841,253
Down $58,449 (-0.8%) from 2022
Net Income
Down-$169,049
Down $694,323 (-132%) from 2022
Most recent year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.
| Balance Sheet | Operations | |||||
|---|---|---|---|---|---|---|
| Year | Assets | Liabilities | Net Assets | Revenue | Expenses | Net Income |
| 2023Detailed filing. Detailed filing data is available for this year. | $3.19 | $3.06 | $0.13 | $6.67 | $6.84 | $0.17 |
| 2022Detailed filing. Detailed filing data is available for this year. | $3.29 | $2.62 | $0.67 | $7.42 | $6.90 | $0.53 |
| 2021Detailed filing. Detailed filing data is available for this year. | $0.54 | $0.40 | $0.15 | $3.52 | $3.37 | $0.15 |
Common sense society's mission is to promote the principles of liberty, prosperity, and beauty.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $190,974 | $519,282 | ▲ $328,308 |
| Land, Buildings, and Equipment, Net | $423,955 | $432,199 | ▲ $8,244 |
| Intangible Assets | $138,193 | $119,568 | ▼ $18,625 |
| Prepaid Expenses and Deferred Charges | $180,312 | $38,489 | ▼ $141,823 |
| Accounts Receivable | $18,595 | $0 | ▼ $18,595 |
| Investments in Publicly Traded Securities | $500,270 | $218 | ▼ $500,052 |
| Savings and Temporary Cash Investments | $28 | $16 | ▼ $12 |
| Total Assets | $3,290,154 | $3,189,911 | ▼ $100,243 |
| Other Assets Total | $1,837,827 | $2,080,139 | ▲ $242,312 |
| Liabilities | |||
| Other Liabilities | $2,028,235 | $2,631,287 | ▲ $603,052 |
| Accounts Payable and Accrued Expenses | $593,921 | $400,410 | ▼ $193,511 |
| Deferred Revenue | $0 | $27,006 | ▲ $27,006 |
| Total Liabilities | $2,622,156 | $3,058,703 | ▲ $436,547 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $651,019 | $91,375 | ▼ $559,644 |
| Net Assets With Donor Restrictions | $16,979 | $39,833 | ▲ $22,854 |
| Total Net Assets Fund Balance | $667,998 | $131,208 | ▼ $536,790 |
| Total Liabilities and Net Assets / Fund Balance | $3,290,154 | $3,189,911 | ▼ $100,243 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $418,825 | $20,771 | $439,596 |
| Other Land Buildings | $13,374 | $326 | $13,700 |
| Other Assets Org | $105,108 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Marion Smith | President and C.e.o. | FT | $254,160 | $34,021 | $288,181 |
| Christine Emery | Vice President, Development | FT | $220,000 | $28,833 | $248,833 |
| Elizabeth Stiff | Chief Communications Officer | FT | $211,505 | $37,175 | $248,680 |
| Christopher Bedford | Senior Fellow & Editor | FT | $221,000 | $18,700 | $239,700 |
| Austin Stone | Chief Operating Officer | FT | $216,667 | $14,954 | $231,621 |
| David Talbot | Secretary & Treasurer, Executive VP | FT | $198,563 | $27,866 | $226,429 |
| Joel Bowers | Vice President, Southern US | FT | $183,000 | $36,162 | $219,162 |
| Paige Hanson | Chief Financial Officer | FT | $182,000 | $7,902 | $189,902 |
| Name | Title |
|---|---|
| Alexandre Pesey | Director |
| Sophie Scruton | Director |
| Thomas Peterffy | Director |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Joshua Mitchell | Senior Fellow | 6959 WILKINS LANE, Chestertown, MD 21620 | $155,837 |
| David Rose | Senior Fellow | 10335 N SUNSWEPT DRIVE, Creve Coeur, MO 63141 | $100,001 |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $3,445,876 |
| Other Expenses | $2,950,193 |
| Total Fundraising Expense | $496,745 |
| Grants and Similar Amounts Paid | $445,184 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $1,367,798 | $609,671 | $268,951 | $2,246,420 |
| Fees for Services Other | $1,181,537 | $18,663 | $10,000 | $1,210,200 |
| Current Officers, Directors, Trustees, and Key Employees | $434,352 | $184,723 | $85,437 | $704,512 |
| Conferences and Meetings | $588,345 | $14,406 | $9,886 | $612,637 |
| Occupancy | $122,917 | $377,597 | $23,906 | $524,420 |
| Grants to Domestic Orgs | $279,303 | - | - | $279,303 |
| Travel | $195,263 | $26,242 | $32,653 | $254,158 |
| Payroll Taxes | $135,601 | $57,992 | $26,704 | $220,297 |
| Other Employee Benefits | $120,895 | $51,756 | $23,946 | $196,597 |
| Foreign Grants | $165,881 | - | - | $165,881 |
| Office Expenses | $37,044 | $43,610 | $1,929 | $82,583 |
| Pension Plan Contributions | $47,001 | $21,836 | $9,213 | $78,050 |
| Fees for Services Accounting | - | $62,627 | - | $62,627 |
| Information Technology | $25,036 | $35,190 | $756 | $60,982 |
| Fees for Services Legal | $36,304 | $18,360 | $838 | $55,502 |
| Depreciation Depletion | - | $38,835 | - | $38,835 |
| Insurance | $925 | $8,061 | - | $8,986 |
| Other Expenses | $1,107 | $1,730 | $2,526 | $2,837 |
| Fees for Service Investment Mgmnt Fees | - | $780 | - | $780 |
| All Other Expenses | - | $246 | - | $246 |
| Total Functional Expenses | $4,764,075 | $1,580,433 | $496,745 | $6,841,253 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Edmund Burke Foundation | Washington, DC | 501(c)3 | Conference Support | $205,000 |
| Victims of Communism Remembrance Alliance | Washington, DC | N/a | General Support | $49,803 |
| The Jefferson Council | Richmond, VA | 501(c)3 | Event | $11,500 |
| The Alliance of Rhodes Scholars Inc | Washington, DC | 501(c)3 | General Support | $7,000 |
| Region | Activity | Services | Offices | Employees | Spending |
|---|---|---|---|---|---|
| Europe (including Iceland & Greenland) | Program Service Activities | Travel, Reimbursed Expenses | 3 | 6 | $542,796 |
| Europe (including Iceland & Greenland) | Grants to Recipients | Conference, Fellowship, and Local Event Support, Travel, Reimbursed Expenses | 0 | 0 | $165,881 |
| North America - Canada and Mexico, But Not the United States | Program Service Activities | - | 0 | 0 | $2,812 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Operating Lease Liabilities | $2,631,287 |
“The finance department compiles necessary information to complete the form 990. Paid tax preparers then assist in completing the form, which is reviewed by the cfo and controller. The completed draft is then reviewed by the president and executive vice president. A complete final draft of the form 990 is given to the executive board for final comments and approval before filing with the internal revenue service.”
“Directors and all employees review and acknowledge the conflict of interest policy on an annual basis. All contractual agreements signed by the organization are approved in accordance with a responsibility matrix. In the case of a potential conflict of interest, management will investigate and determine a course for the best interest of the organization.”
“Initial compensation and subsequent changes to compensation, including salary and benefits, are determined at levels above each employee, up to the board level. Board members, who are compensated employees, are excluded from voting on their own compensation. The compensation of the chief executive officer and executive vice president is determined by the board's compensation committee; the compensation for all other officers and employees are approved by the executive vice president and the chief executive officer. Common sense society always considers current market and industry conditions, the requirements of the role, and the experience brought to the organization when considering the total compensation package.”
“In compliance for the period of disclosure as set forth in section 6104(d), the organization makes its governing documents, conflict of interest policy, and financial statements available upon request.”
“Other professional fees: program service expenses 1,181,537. Management and general expenses 18,663. Fundraising expenses 10,000. Total expenses 1,210,200.”
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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 593921 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 400410 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 18595 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | COMMON SENSE SOCIETY'S MISSION IS TO PROMOTE THE PRINCIPLES OF LIBERTY, PROSPERITY, AND BEAUTY. |
| IRS990/AllOtherContributionsAmt | 0 | 6140127 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 246 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 246 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | MARION SMITH |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2029489890 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1455 PENNSYLVANIA AVE NW SUITE 400 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | WASHINGTON |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | DC |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 20004 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 190974 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 519282 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 2 |
| IRS990/CollectionsOfArtInd | 0 | 1 |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 85437 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 184723 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 434352 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 704512 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/FundraisingAmt | 0 | 9886 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 14406 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 588345 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 612637 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 155837 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 1 | 100001 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 6959 WILKINS LANE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 1 | 10335 N SUNSWEPT DRIVE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | CHESTERTOWN |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 1 | CREVE COEUR |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | MD |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 1 | MO |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 21620 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 1 | 63141 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | JOSHUA MITCHELL |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 1 | DAVID ROSE |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | SENIOR FELLOW |
| IRS990/ContractorCompensationGrp/ServicesDesc | 1 | SENIOR FELLOW |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 6230291 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 445184 |
| IRS990/CYInvestmentIncomeAmt | 0 | 415695 |
| IRS990/CYOtherExpensesAmt | 0 | 2950193 |
| IRS990/CYOtherRevenueAmt | 0 | 13955 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 12263 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -169049 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 3445876 |
| IRS990/CYTotalExpensesAmt | 0 | 6841253 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 496745 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 6672204 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 0 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 27006 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 38835 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 38835 |
| IRS990/Desc | 0 | CIVIC ENGAGEMENT - ACTIVITIES WHICH USE PHYSICAL AND DIGITAL PUBLIC PLATFORMS TO PROMOTE COMMON SENSE SOCIETY'S WORK IN SUPPORT OF LOCAL CITIZENS AND COMMUNITIES. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 16979 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 39833 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 23 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 2276479 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 62627 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 62627 |
| IRS990/FeesForServicesLegalGrp/FundraisingAmt | 0 | 838 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 18360 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 36304 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 55502 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 10000 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 18663 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 1181537 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 1210200 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 780 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 780 |
| IRS990/ForeignActivitiesInd | 0 | 1 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignGrantsGrp/ProgramServicesAmt | 0 | 165881 |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 165881 |
| IRS990/ForeignOfficeInd | 0 | 1 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 50.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 50.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 34021 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 27866 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 7902 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 14954 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 37175 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 28833 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 36162 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 18700 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | THOMAS PETERFFY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | MARION SMITH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | DAVID TALBOT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | SOPHIE SCRUTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | ALEXANDRE PESEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | PAIGE HANSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | AUSTIN STONE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | ELIZABETH STIFF |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | CHRISTINE EMERY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | JOEL BOWERS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | CHRISTOPHER BEDFORD |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 254160 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 198563 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 182000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 216667 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 211505 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 220000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 183000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 221000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT AND C.E.O. |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY & TREASURER, EXECUTIVE VP |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | CHIEF FINANCIAL OFFICER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | CHIEF OPERATING OFFICER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | CHIEF COMMUNICATIONS OFFICER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | VICE PRESIDENT, DEVELOPMENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | VICE PRESIDENT, SOUTHERN US |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | SENIOR FELLOW & EDITOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2021 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 414120 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantAmt | 0 | 367928 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 279303 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 279303 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 1 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 507015 |
| IRS990/GrossReceiptsAmt | 0 | 6765099 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 3 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 10 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/FundraisingAmt | 0 | 756 |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 35190 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 25036 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 60982 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 8061 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 925 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 8986 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 138193 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 119568 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 1575 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 1575 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 500270 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 218 |
| IRS990/IRPDocumentCnt | 0 | 42 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 21097 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 423955 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 432199 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 453296 |
| IRS990/LegalDomicileStateCd | 0 | VA |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 92895 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 90164 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MiscellaneousRevenueGrp/ExclusionAmt | 0 | 13955 |
| IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt | 0 | 13955 |
| IRS990/MissionDesc | 0 | COMMON SENSE SOCIETY'S MISSION IS TO PROMOTE THE PRINCIPLES OF LIBERTY, PROSPERITY, AND BEAUTY. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 1 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 667998 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 131208 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 414120 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 414120 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -367741 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 651019 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 91375 |
| IRS990/NoncashContributionsAmt | 0 | 19352 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 23906 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 377597 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 122917 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 524420 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 1929 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 43610 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 37044 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 82583 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1837827 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 2080139 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 23946 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 51756 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 120895 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 196597 |
| IRS990/OtherExpensesGrp/Desc | 0 | MEDIA |
| IRS990/OtherExpensesGrp/Desc | 1 | DUES AND SUBSCRIPTIONS |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 2526 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 8108 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 1730 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 24766 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 1107 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 35400 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 2837 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 2028235 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 2631287 |
| IRS990/OtherRevenueTotalAmt | 0 | 13955 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 268951 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 609671 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 1367798 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 2246420 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 26704 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 57992 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 135601 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 220297 |
| IRS990/PensionPlanContributionsGrp/FundraisingAmt | 0 | 9213 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 21836 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 47001 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 78050 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 180312 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 38489 |
| IRS990/PrincipalOfficerNm | 0 | MARION SMITH |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TUITION |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 12263 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 12263 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | RESEARCH & PUBLICATIONS - ACTIVITIES WHICH PROVIDE RESEARCH AND THE RELATED PUBLICATIONS, INCLUDING MAGAZINE ARTICLES, BOOKS, REPORTS, OP-EDS, AND OTHER MEDIA. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 1872105 |
| IRS990/ProgSrvcAccomActy2Grp/GrantAmt | 0 | 55226 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 0 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | EDUCATION - ACTIVITIES WHICH EDUCATE VARIOUS BENEFICIARIES, INCLUDING STUDENTS, TEACHERS, AND PARENTS ON THE PRINCIPLES THAT FOSTER LIBERTY, PROSPERITY AND BEAUTY. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 615491 |
| IRS990/ProgSrvcAccomActy3Grp/GrantAmt | 0 | 22029 |
| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 12263 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 7410118 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 591313 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 3483876 |
| IRS990/PYOtherRevenueAmt | 0 | 14858 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 525274 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 2824513 |
| IRS990/PYTotalExpensesAmt | 0 | 6899702 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 7424976 |
| IRS990/QuidProQuoContributionsInd | 0 | 1 |
| IRS990/QuidProQuoContriDisclInd | 0 | 1 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -169049 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 28 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 16 |
| IRS990ScheduleA/First5Years170Ind | 0 | X |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | THE 2021 COLUMN IS FOR THE SHORT TAX YEAR 1/14/21-12/31/21. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | PART II |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 6230291 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 7408287 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 3513155 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 17151733 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 1575 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 1575 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 45279 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 1833422 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 15318311 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 6230291 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 7408287 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 3513155 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 17151733 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 17153308 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/ArtPublicExhibitionAmountsGrp/AssetsIncludedAmt | 0 | 105108 |
| IRS990ScheduleD/ArtPublicExhibitionAmountsGrp/RevenuesIncludedAmt | 0 | 0 |
| IRS990ScheduleD/CollectionUsedPreservationInd | 0 | X |
| IRS990ScheduleD/CollUsedScholarlyRsrchInd | 0 | X |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 418825 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 20771 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 439596 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 1877632 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 49757 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 2 | 47642 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 3 | 105108 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | OPERATING LEASE RIGHT-OF-USE ASSETS |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | SECURITY DEPOSITS |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 2 | EMPLOYEE PLACEMENT FEE |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 3 | COLLECTIONS |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 13374 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 326 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 13700 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 2631287 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | OPERATING LEASE LIABILITIES |
| IRS990ScheduleD/SolicitedAssetsSaleInd | 0 | 0 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 432199 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 2080139 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 2631287 |
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