Civic Intelligence

Common Sense Leadership Fund Inc

EIN 86-2883453 • 501(c)4 • Arlington, VA

Profile

Common sense leadership fund is a non-profit organization that promotes conservative policies of individual freedom, lower taxes, and less regulation.

PO Box 231013Arlington, VA 22320

n/A

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.30x

Higher debt load relative to assets than 73% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

50th percentile

0.10x

Higher debt load relative to revenue than 50% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Source year 2024

Net Margin

68th percentile

20%

Higher net margin than 68% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

89th percentile

$330,089

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 4.5% of source-year revenue.

501(c)4 • $5M-$10M nonprofits • Source year 2024

Asset Growth

77th percentile

19%

Faster asset growth than 77% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Annualized from 2022 to 2024

Revenue Growth

13th percentile

-19%

Faster revenue growth than 13% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Annualized from 2022 to 2024

Assets

Up

$2,421,309

Up $708,952 (+41%) from 2022

Liabilities

Up

$727,721

Up $632,117 (+661%) from 2022

Net Assets

Up

$1,693,588

Up $76,835 (+4.8%) from 2022

Revenue

Down

$7,347,283

Down $3,769,742 (-34%) from 2022

Expenses

Down

$5,852,759

Down $6,767,987 (-54%) from 2022

Net Income

Up

$1,494,524

Up $2,998,245 (+199%) from 2022

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2021: $3,128,633Liabilities 2021: $8,159Net Assets 2021: $3,120,4742021Assets 2022: $1,712,357Liabilities 2022: $95,604Net Assets 2022: $1,616,7532022Assets 2024: $2,421,309Liabilities 2024: $727,721Net Assets 2024: $1,693,5882024

Highlighted filing

2024

Assets$2,421,309
Liabilities$727,721
Net Assets$1,693,588

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MRevenue 2021: $17,581,544Expenses 2021: $14,461,070Net Income 2021: $3,120,4742021Revenue 2022: $11,117,025Expenses 2022: $12,620,746Net Income 2022: -$1,503,7212022Revenue 2024: $7,347,283Expenses 2024: $5,852,759Net Income 2024: $1,494,5242024

Highlighted filing

2024

Revenue$7,347,283
Expenses$5,852,759
Net Income$1,494,524

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$7,347,283
Mission and Program Overview

Mission

Common sense leadership fund is a non-profit organization that promotes conservative policies of individual freedom, lower taxes, and less regulation.

The organization conducts public communications and grassroots mobilization efforts to educate citizens and influence legislative and policymaking outcomes. These efforts include television advertising, digital advertising, survey research, direct mail, automated phone calls, grassroots advocacy, and print advertising.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$227,432$1,686,527▲ $1,459,095
Prepaid Expenses and Deferred Charges$61,896$61,896→ $0
Total Assets$1,101,990$2,421,309▲ $1,319,319
Other Assets Total$812,662$672,886▼ $139,776
Liabilities
Other Liabilities$864,989$715,632▼ $149,357
Accounts Payable and Accrued Expenses$37,937$12,089▼ $25,848
Total Liabilities$902,926$727,721▼ $175,205
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$199,064$1,693,588▲ $1,494,524
Total Net Assets Fund Balance$199,064$1,693,588▲ $1,494,524
Total Liabilities and Net Assets / Fund Balance$1,101,990$2,421,309▲ $1,319,319

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$43,106--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kevin MclaughlinPresident/chairmanFT$300,000$30,089$330,089
John HallDigital DirectorFT$250,000$34,672$284,672
Les WilliamsonTreasurer/secretaryPT$60,000$12,017$72,017

Board Members and Trustees

NameTitle
Gov Haley BarbourBoard Member
Parker PolingBoard Member
Scott ReedBoard Member

Highest Paid Contractors

ContractorServicesLocationCompensation
Whistlestop Strategies LLCMail, Printing, Production, & Postage23150 FASHION DR STE 231, Estero, FL 33928$1,747,795
Apex Strategies LLCMedia PlacementPO BOX 17302, Arlington, VA 22216$1,164,000
Flexpoint Media INCMedia PlacementPO BOX 1051, New Albany, OH 43054$587,800
Bullseye Partners LLCStrategy ConsultingPO BOX 320564, Alexandria, VA 22320$165,000
Revenue and Support

Revenue Composition

Contributions and Grants
$7,335,000
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$12,283
All Other Contributions
$7,335,000
Change in Net Assets
$1,494,524

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,347,283
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$7,347,283
Total Revenue per Form 990
$7,347,283
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,777,886
Salaries, Compensation, and Employee Benefits$724,873
Grants and Similar Amounts Paid$350,000
Total Fundraising Expense$15
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$164,863$237,243-$402,106
Grants to Domestic Orgs$350,000--$350,000
Other Salaries and Wages$102,500$147,500-$250,000
Fees for Services Other$166,447$75,714-$242,161
Occupancy-$179,025-$179,025
Payroll Taxes$14,380$20,694-$35,074
Fees for Services Legal-$31,362-$31,362
Other Employee Benefits$11,354$16,339-$27,693
Fees for Services Accounting-$19,417-$19,417
Pension Plan Contributions$4,100$5,900-$10,000
Insurance-$3,392-$3,392
Information Technology-$1,102-$1,102
Other Expenses$3,547,215$810-$810
All Other Expenses-$752$15$767
Total Functional Expenses$4,360,859$1,491,885$15$5,852,759

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,852,759
Total Expenses per Audited Statements$5,852,759
Total Expenses per Form 990$5,852,759
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Citizens for Legal Reform IncArlington, VA501c(4)TO FURTHER THE ORGANIZATION'S MISSION$100,000
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
Yes
Subject to proxy tax
No

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$750,000
Total Exempt Function Spending$750,000

Section 527 Organizations

OrganizationLocationAmount
88-1272158Houston, TX$750,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$715,632
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
Yes
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

Following an initial review by outside counsel, the organization's president and treasurer, the 990 will be distributed to the full board of directors via electronic mail for review.

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

Any expenditures require an executed contract or agreement, are reviewed by outside counsel and subject to board review for adherence to the conflict of interest policy.

Form 990, Part VI, Section B, Line 15

Officer compensation was reviewed and approved by the board of directors. Interested parties were recused from the vote and only independent parties participated in the discussion. Prior to voting the board reviewed comparability data from similar organizations.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Common Sense Leadership Fund Inc
EIN
86-2883453
Phone
2027037196
Address
PO BOX 231013, ARLINGTON, VA 22320

Signing Officer

Name
Kevin Mclaughlin
Title
President/chairman
Phone
2027037196
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kevin Mclaughlin
Formed
2021
Legal Domicile
Va
Voting Board Members
4
Independent Board Members
3
Employees
3
Volunteers
3

Preparer

Firm
Atchley & Associates Llp
Address
1005 LA POSADA DRIVE, AUSTIN, TX 78752
Preparer
Renae Duncan
Phone
5123462086
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process has not changed.

Financial Statement Notes

PART X, LINE 2:

The organization accounts for their uncertain tax positions in accordance with fasb asc 740, accounting for uncertainty in income taxes. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the positions will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50% likely of being realized upon settlement with the applicable taxing authority. As of december 31, 2024, the organization has not recognized liabilities for uncertain tax positions or associated interest and penalties.

Raw XML AppendixShowing 400 of 460 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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt037937
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt012089
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE ORGANIZATION CONDUCTS PUBLIC COMMUNICATIONS AND GRASSROOTS MOBILIZATION EFFORTS TO EDUCATE CITIZENS AND INFLUENCE LEGISLATIVE AND POLICYMAKING OUTCOMES. THESE EFFORTS INCLUDE TELEVISION ADVERTISING, DIGITAL ADVERTISING, SURVEY RESEARCH, DIRECT MAIL, AUTOMATED PHONE CALLS, GRASSROOTS ADVOCACY, AND PRINT ADVERTISING.
IRS990/AllOtherContributionsAmt07335000
IRS990/AllOtherExpensesGrp/FundraisingAmt015
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0752
IRS990/AllOtherExpensesGrp/TotalAmt0767
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/PersonNm0LES WILLIAMSON
IRS990/BooksInCareOfDetail/PhoneNum02027037196
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01305 W 11TH ST 213
IRS990/BooksInCareOfDetail/USAddress/CityNm0HOUSTON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TX
IRS990/BooksInCareOfDetail/USAddress/ZIPCd077008
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0227432
IRS990/CashNonInterestBearingGrp/EOYAmt01686527
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt04
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt0237243
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0164863
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0402106
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt01747795
IRS990/ContractorCompensationGrp/CompensationAmt11164000
IRS990/ContractorCompensationGrp/CompensationAmt2587800
IRS990/ContractorCompensationGrp/CompensationAmt3165000
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt023150 FASHION DR STE 231
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt1PO BOX 17302
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt2PO BOX 1051
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt3PO BOX 320564
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0ESTERO
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1ARLINGTON
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm2NEW ALBANY
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm3ALEXANDRIA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0FL
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd1VA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd2OH
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd3VA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd033928
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd122216
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd243054
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd322320
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0WHISTLESTOP STRATEGIES LLC
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt1APEX STRATEGIES LLC
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt2FLEXPOINT MEDIA INC
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt3BULLSEYE PARTNERS LLC
IRS990/ContractorCompensationGrp/ServicesDesc0MAIL, PRINTING, PRODUCTION, & POSTAGE
IRS990/ContractorCompensationGrp/ServicesDesc1MEDIA PLACEMENT
IRS990/ContractorCompensationGrp/ServicesDesc2MEDIA PLACEMENT
IRS990/ContractorCompensationGrp/ServicesDesc3STRATEGY CONSULTING
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt07335000
IRS990/CYGrantsAndSimilarPaidAmt0350000
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt04777886
IRS990/CYOtherRevenueAmt012283
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt01494524
IRS990/CYSalariesCompEmpBnftPaidAmt0724873
IRS990/CYTotalExpensesAmt05852759
IRS990/CYTotalFundraisingExpenseAmt015
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt07347283
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0THE ORGANIZATION CONDUCTS PUBLIC COMMUNICATIONS AND GRASSROOTS MOBILIZATION EFFORTS TO EDUCATE CITIZENS AND INFLUENCE LEGISLATIVE AND POLICYMAKING OUTCOMES. THESE EFFORTS INCLUDE TELEVISION ADVERTISING, DIGITAL ADVERTISING, SURVEY RESEARCH, DIRECT MAIL, AUTOMATED PHONE CALLS, GRASSROOTS ADVOCACY, AND PRINT ADVERTISING.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt03
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt04360859
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt019417
IRS990/FeesForServicesAccountingGrp/TotalAmt019417
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt031362
IRS990/FeesForServicesLegalGrp/TotalAmt031362
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt075714
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0166447
IRS990/FeesForServicesOtherGrp/TotalAmt0242161
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt115.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt540.00
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt030089
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt112017
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt534672
IRS990/Form990PartVIISectionAGrp/PersonNm0KEVIN MCLAUGHLIN
IRS990/Form990PartVIISectionAGrp/PersonNm1LES WILLIAMSON
IRS990/Form990PartVIISectionAGrp/PersonNm2GOV HALEY BARBOUR
IRS990/Form990PartVIISectionAGrp/PersonNm3SCOTT REED
IRS990/Form990PartVIISectionAGrp/PersonNm4PARKER POLING
IRS990/Form990PartVIISectionAGrp/PersonNm5JOHN HALL
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0300000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt160000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt5250000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT/CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER/SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIGITAL DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02021
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantAmt0350000
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt0350000
IRS990/GrantsToDomesticOrgsGrp/TotalAmt0350000
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt07347283
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt03
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt01102
IRS990/InformationTechnologyGrp/TotalAmt01102
IRS990/InsuranceGrp/ManagementAndGeneralAmt03392
IRS990/InsuranceGrp/TotalAmt03392
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt011
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0VA
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0COMMON SENSE LEADERSHIP FUND IS A NON-PROFIT ORGANIZATION THAT PROMOTES CONSERVATIVE POLICIES OF INDIVIDUAL FREEDOM, LOWER TAXES, AND LESS REGULATION.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0199064
IRS990/NetAssetsOrFundBalancesEOYAmt01693588
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0199064
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01693588
IRS990/NondeductibleContributionsInd01
IRS990/NondeductibleContriDisclInd01
IRS990/OccupancyGrp/ManagementAndGeneralAmt0179025
IRS990/OccupancyGrp/TotalAmt0179025
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0812662
IRS990/OtherAssetsTotalGrp/EOYAmt0672886
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt016339
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt011354
IRS990/OtherEmployeeBenefitsGrp/TotalAmt027693
IRS990/OtherExpensesGrp/Desc0ISSUE ADVOCACY
IRS990/OtherExpensesGrp/Desc1CONTRIBUTIONS TO PACS
IRS990/OtherExpensesGrp/Desc2DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc3BANK FEES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0750000
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12635
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2810
IRS990/OtherExpensesGrp/ProgramServicesAmt03547215
IRS990/OtherExpensesGrp/TotalAmt03547215
IRS990/OtherExpensesGrp/TotalAmt1750000
IRS990/OtherExpensesGrp/TotalAmt22635
IRS990/OtherExpensesGrp/TotalAmt3810
IRS990/OtherLiabilitiesGrp/BOYAmt0864989
IRS990/OtherLiabilitiesGrp/EOYAmt0715632
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt012283
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt012283
IRS990/OtherRevenueTotalAmt012283
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0147500
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0102500
IRS990/OtherSalariesAndWagesGrp/TotalAmt0250000
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt020694
IRS990/PayrollTaxesGrp/ProgramServicesAmt014380
IRS990/PayrollTaxesGrp/TotalAmt035074
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt05900
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt04100
IRS990/PensionPlanContributionsGrp/TotalAmt010000
IRS990/PoliticalCampaignActyInd01
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt061896
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt061896
IRS990/PrincipalOfficerNm0KEVIN MCLAUGHLIN
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt03190000
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0705000
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt03209508
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-1417689
IRS990/PYSalariesCompEmpBnftPaidAmt0693181
IRS990/PYTotalExpensesAmt04607689
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03190000
IRS990/ReconcilationRevenueExpnssAmt01494524
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt012283
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/Form1120POLFiledInd00
IRS990ScheduleC/InternalFundsContributedAmt0750000
IRS990ScheduleC/PoliticalExpendituresAmt0750000
IRS990ScheduleC/Section527PoliticalOrgGrp/EIN0881272158
IRS990ScheduleC/Section527PoliticalOrgGrp/OrganizationBusinessName/BusinessNameLine1Txt0EIGHTEEN FIFTY FOUR FUND
IRS990ScheduleC/Section527PoliticalOrgGrp/PaidInternalFundsAmt0750000
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine1Txt01305 W 11TH ST 213
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/CityNm0HOUSTON
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/StateAbbreviationCd0TX
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/ZIPCd077008
IRS990ScheduleC/TotalExemptFunctionExpendAmt0750000
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt05852759
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0629780
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt143106
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RIGHT-OF-USE ASSET
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1SECURITY DEPOSIT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0715632
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE LIABILITY
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt07347283
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION ACCOUNTS FOR THEIR UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH FASB ASC 740, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE BENEFIT OF A TAX POSITION IS RECOGNIZED IN THE FINANCIAL STATEMENTS IN THE PERIOD DURING WHICH, BASED ON ALL AVAILABLE EVIDENCE, MANAGEMENT BELIEVES IT IS MORE LIKELY THAN NOT THAT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION, INCLUDING THE RESOLUTION OF APPEALS OR LITIGATION PROCESSES, IF ANY. TAX POSITIONS THAT MEET THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD ARE MEASURED AS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS MORE THAN 50% LIKELY OF BEING REALIZED UPON SETTLEMENT WITH THE APPLICABLE TAXING AUTHORITY. AS OF DECEMBER 31, 2024, THE ORGANIZATION HAS NOT RECOGNIZED LIABILITIES FOR UNCERTAIN TAX POSITIONS OR ASSOCIATED INTEREST AND PENALTIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0672886
IRS990ScheduleD/TotalExpensesPerForm990Amt05852759
IRS990ScheduleD/TotalLiabilityAmt0715632
IRS990ScheduleD/TotalRevenuePerForm990Amt07347283
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt07347283
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05852759
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt0100000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501C(4)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TO FURTHER THE ORGANIZATION'S MISSION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0CITIZENS FOR LEGAL REFORM INC
IRS990ScheduleI/RecipientTable/RecipientEIN0921111317
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt04532 CHERRY HILL RD 538
IRS990ScheduleI/RecipientTable/USAddress/CityNm0ARLINGTON
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0VA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd022207
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0ANY GRANTS ISSUED BY COMMON SENSE LEADERSHIP FUND (CSLF) ARE ACCOMPANIED BY A GRANT AGREEMENT. THE AGREEMENTS REQUIRE NOTIFICATION IF THE ORGANIZATION EXPERIENCES ANY CHANGE IN ITS TAX STATUS, THE GRANT IS NOT FULLY SPENT, OR THE GRANT IS UTILIZED IN ANY WAY OUTSIDE OF THE GRANTED PURPOSE. IT ALSO REQUIRES "REASONABLE ACCESS FOR EVALUATION" TO REVIEW ANY RECORDS SURROUNDING THE EXPENDITURE OF THE GRANT FUNDS. THE GRANTEE MUST KEEP ALL RECORDS OF EXPENDITURES RELATED TO THE GRANT FOR FOUR YEARS. FOLLOWING THE CONCLUSION OF THE GRANT TERMS, THE GRANTEE ISSUES A REPORT INDICATING HOW THE FULL FUNDING WAS UTILIZED. IN THE EVENT WE HAVE CONCERNS, THE GRANT AGREEMENT ALLOWS CSLF THE OPTION TO REQUIRE INTERIM REPORTING AND/OR FINANCIAL RECORDS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt01
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0300000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1250000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt012000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt110000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt018089
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt124672
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0KEVIN MCLAUGHLIN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1JOHN HALL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT/CHAIRMAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1DIGITAL DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0330089
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1284672
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FOLLOWING AN INITIAL REVIEW BY OUTSIDE COUNSEL, THE ORGANIZATION'S PRESIDENT AND TREASURER, THE 990 WILL BE DISTRIBUTED TO THE FULL BOARD OF DIRECTORS VIA ELECTRONIC MAIL FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANY EXPENDITURES REQUIRE AN EXECUTED CONTRACT OR AGREEMENT, ARE REVIEWED BY OUTSIDE COUNSEL AND SUBJECT TO BOARD REVIEW FOR ADHERENCE TO THE CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OFFICER COMPENSATION WAS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. INTERESTED PARTIES WERE RECUSED FROM THE VOTE AND ONLY INDEPENDENT PARTIES PARTICIPATED IN THE DISCUSSION. PRIOR TO VOTING THE BOARD REVIEWED COMPARABILITY DATA FROM SIMILAR ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PROCESS HAS NOT CHANGED.
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 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0AR
IRS990/StatesWhereCopyOfReturnIsFldCd1IN
IRS990/StatesWhereCopyOfReturnIsFldCd2MO
IRS990/StatesWhereCopyOfReturnIsFldCd3OH
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01101990
IRS990/TotalAssetsEOYAmt02421309
IRS990/TotalAssetsGrp/BOYAmt01101990
IRS990/TotalAssetsGrp/EOYAmt02421309
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt07335000
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt015
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01491885

Document Assets

No mirrored PDF or thumbnail assets are attached yet.