Common Sense Society: Nonprofit Profile, Financials & Form 990 (EIN 86-1543050)

Revenue by fiscal year
FY2021	$3.5M
FY2022	$7.4M
FY2023	$6.7M

Expenses by fiscal year
FY2021	$3.4M
FY2022	$6.9M
FY2023	$6.8M

Net assets by fiscal year
FY2021	$148K
FY2022	$668K
FY2023	$131K

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2023. IRS ruling in Oct 2021.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

70 cents of each dollar spent went to programs.

70%

23%

Program services 70% · $4.8M Management & general 23% · $1.6M Fundraising 7% · $497K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

11 people listed on the 990; $1.7M paid to officers and key staff.

Part VII, Section A · reportable compensation

Marion Smith

President and C.e.o.

$254,160Pt VII · Sec A

Christopher Bedford

Senior Fellow & Editor

$221,000Pt VII · Sec A

Christine Emery

Vice President, Development

$220,000Pt VII · Sec A

Austin Stone

Chief Operating Officer

$216,667Pt VII · Sec A

Elizabeth Stiff

Chief Communications Officer

$211,505Pt VII · Sec A

David Talbot

Secretary & Treasurer, Executive VP

$198,563Pt VII · Sec A

Joel Bowers

Vice President, Southern US

$183,000Pt VII · Sec A

Paige Hanson

Chief Financial Officer

$182,000Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

Name	FY2023	FY2022	FY2021
Marion Smith	$254,160	$354,307	$305,583
David Talbot	$198,563	$278,521	$238,737
Christopher Bedford	$221,000	—	—
Christine Emery	$220,000	—	—
Elizabeth Stiff	$211,505	$217,546	$185,166
Austin Stone	$216,667	—	—
Joel Bowers	$183,000	$129,366	—
Paige Hanson	$182,000	$175,522	$36,260

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

Family or business ties among officersPt VI · Ln 2No
Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Promotes liberty, prosperity, and beauty through education and advocacy.

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Provided by the organization

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3 programs · $4.8M · in their own filed words · FY2023

01

Civic Engagement

Activities which use physical and digital public platforms to promote common sense society's work in support of local citizens and communities.

$2.3Mprogram expense

02

Research & Publications

Activities which provide research and the related publications, including magazine articles, books, reports, op-eds, and other media.

$1.9Mprogram expense

03

Education

Activities which educate various beneficiaries, including students, teachers, and parents on the principles that foster liberty, prosperity and beauty.

$615Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid

Grants received · FY2025

C and a Johnson Family FoundationFY2025$25K

Total grants receivedfrom 1 funder$25K

Grants paid · 9 grants · $829K · 2021–2023

Edmund Burke Foundation INCDC · FY2023$205,000

Victims of Communism Remembrance AllianceFY2023$49,803

The Jefferson CouncilVA · FY2023$11,500

Alliance of Rhodes Scholars INCDC · FY2023$7,000

Edmund Burke Foundation INCDC · FY2022$400,000

Classic Learning InitiativesFY2022$25,000

The Palm Beach Symphony Society INCFL · FY2022$11,000

Edmund Burke Foundation INCDC · FY2021$100,000

Fundacion DemocraticaFY2021$20,000

By the numbers

The FY2023 990, line by line.

Download 990

from philanthropy.org

1The main four

Money inPt VIII

$6.7M

Ln 12

Gifts and grantsLn 1h$6.2M

Investment incomeLn 3$416K

Other incomeLn 4–11$14K

Money outPt IX

$6.8M

Ln 25

Programscol B$4.8M

Managementcol C$1.6M

Fundraisingcol D$497K

Owns and owesPt X

$131K

net assets · Ln 32

Cash and savingsLn 1–2$519K

Total assetsLn 16$3.2M

LiabilitiesLn 26$3.1M

PeoplePt VI, VII

11

listed · VII A

PaidVII A8

Voting boardVI 1a5

IndependentVI 1b3

2In more detail

Revenue in detailPt VIII

Gifts and grantsLn 1h$6.2M

Noncash giftsLn 1g$19K

Fees for servicesLn 2g$12K

Investment incomeLn 3$416K

Other incomeLn 4–11$14K

Gains on assetsLn 7$414K

Total revenueLn 12$6.7M

Assets in detailPt X, end of year

CashLn 1$519K

SavingsLn 2$16

Cash and savings togetherLn 1–2$519K

InvestmentsLn 11–13$218

Land, buildings, equipmentLn 10c$432K

Other assetsLn 15$2.1M

Total assetsLn 16$3.2M

LiabilitiesLn 26$3.1M

Net assetsLn 32$131K

OperationsPt I, VI

EmployeesI 50

VolunteersI 61

Fiscal year endsHeaderDecember

Conflict-of-interest policyVI 12aYes

Whistleblower policyVI 13Yes

Records policyVI 14Yes

3Year over year

Balance sheet, start vs end of yearPt X · col A, B

Line	Start FY23	End FY23
Cash and savingsLn 1–2	$191K	$519K
InvestmentsLn 11–13	$500K	$218
Land, buildings, equipmentLn 10c	$424K	$432K
Total assetsLn 16	$3.3M	$3.2M
LiabilitiesLn 26	$2.6M	$3.1M
Net assetsLn 32	$668K	$131K

4Every line

Statement of functional expensesPt IX · every line

Line	Total	Programs	Management	Fundraising
Grants to domestic organizationsLn 1	$279K	$279K
Grants and assistance to foreign recipientsLn 3	$166K	$166K
Pay of current officers, directors and key staffLn 5	$705K	$434K	$185K	$85K
Other salaries and wagesLn 7	$2.2M	$1.4M	$610K	$269K
Pension plan contributionsLn 8	$78K	$47K	$22K	$9K
Other employee benefitsLn 9	$197K	$121K	$52K	$24K
Payroll taxesLn 10	$220K	$136K	$58K	$27K
Legal feesLn 11b	$56K	$36K	$18K	$838
Accounting feesLn 11c	$63K		$63K
Investment management feesLn 11f	$780		$780
Other fees for servicesLn 11g	$1.2M	$1.2M	$19K	$10K
Office expensesLn 13	$83K	$37K	$44K	$2K
Information technologyLn 14	$61K	$25K	$35K	$756
OccupancyLn 16	$524K	$123K	$378K	$24K
TravelLn 17	$254K	$195K	$26K	$33K
Conferences, conventions and meetingsLn 19	$613K	$588K	$14K	$10K
Depreciation, depletion and amortizationLn 22	$39K		$39K
InsuranceLn 23	$9K	$925	$8K
Other expenses (24a–d)Ln 24	$38K	$26K	$10K	$3K
All other expensesLn 24e	$246		$246
Total functional expensesLn 25	$6.8M	$4.8M	$1.6M	$497K

Filing history

Year	Money in	Money out	In minus out	Net assets	Download
FY2023 Latest Viewing	$6.7M	$6.8M	−$169K	$131K	990 PDF
FY2022	$7.4M	$6.9M	$525K	$668K	990 PDF
FY2021	$3.5M	$3.4M	$148K	$148K	990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash

See the full FY2023 990 (6 parts)

Part I · Summary $6,672,204 revenue, 12 lines filed

I-8 Contributions and grantsPrior year $7,410,118$6,230,291

I-9 Program service revenuePrior year $0$12,263

I-10 Investment incomePrior year $0$415,695

I-11 Other revenuePrior year $14,858$13,955

I-12 Total revenuePrior year $7,424,976$6,672,204

I-13 Grants and similar amounts paidPrior year $591,313$445,184

I-14 Benefits paid to membersPrior year $0$0

I-15 Salaries and benefitsPrior year $2,824,513$3,445,876

I-16a Professional fundraising feesPrior year $0$0

I-17 Other expensesPrior year $3,483,876$2,950,193

I-18 Total expensesPrior year $6,899,702$6,841,253

I-19 Revenue less expensesPrior year $525,274−$169,049

Part VI · Governance 3 of 5 board members independent, no flags

VI-1a Voting members of the governing body5

VI-1b Independent voting members3

VI-2 Family or business relationship among officers or directorsNo

VI-12a Written conflict of interest policyYes

VI-13 Written whistleblower policyYes

VI-14 Document retention and destruction policyYes

VI-15a Process for setting top official's payYes

Part VIII · Statement of revenue $6,672,204 across 8 lines filed

Lines not itemized here account for $13,955 of total revenue; see the IRS return.

VIII-1b Membership dues$90,164

VIII-1f All other contributions, gifts and grants$6,140,127

VIII-1g Noncash contributions (included above)$19,352

VIII-1h Total contributions, gifts and grants$6,230,291

VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $12,263$12,263

VIII-3 Investment incomeExcluded from tax $1,575$1,575

VIII-7 Net gain or loss on sales of assetsExcluded from tax $414,120$414,120

VIII-12 Total revenueRelated to mission $12,263 · Unrelated business $0 · Excluded from tax $429,650$6,672,204

Part IX · Statement of functional expenses $6,841,253 across 20 lines filed

IX-1 Grants to domestic organizationsPrograms $279,303$279,303

IX-3 Grants and assistance to foreign recipientsPrograms $165,881$165,881

IX-5 Pay of current officers, directors and key staffPrograms $434,352 · Management $184,723 · Fundraising $85,437$704,512

IX-7 Other salaries and wagesPrograms $1,367,798 · Management $609,671 · Fundraising $268,951$2,246,420

IX-8 Pension plan contributionsPrograms $47,001 · Management $21,836 · Fundraising $9,213$78,050

IX-9 Other employee benefitsPrograms $120,895 · Management $51,756 · Fundraising $23,946$196,597

IX-10 Payroll taxesPrograms $135,601 · Management $57,992 · Fundraising $26,704$220,297

IX-11b Legal feesPrograms $36,304 · Management $18,360 · Fundraising $838$55,502

IX-11c Accounting feesManagement $62,627$62,627

IX-11f Investment management feesManagement $780$780

IX-11g Other fees for servicesPrograms $1,181,537 · Management $18,663 · Fundraising $10,000$1,210,200

IX-13 Office expensesPrograms $37,044 · Management $43,610 · Fundraising $1,929$82,583

IX-14 Information technologyPrograms $25,036 · Management $35,190 · Fundraising $756$60,982

IX-16 OccupancyPrograms $122,917 · Management $377,597 · Fundraising $23,906$524,420

IX-17 TravelPrograms $195,263 · Management $26,242 · Fundraising $32,653$254,158

IX-19 Conferences, conventions and meetingsPrograms $588,345 · Management $14,406 · Fundraising $9,886$612,637

IX-22 Depreciation, depletion and amortizationManagement $38,835$38,835

IX-23 InsurancePrograms $925 · Management $8,061$8,986

IX-24 Other expenses (24a–d)Programs $25,873 · Management $9,838 · Fundraising $2,526$38,237

IX-24e All other expensesManagement $246$246

IX-25 Total functional expensesPrograms $4,764,075 · Management $1,580,433 · Fundraising $496,745$6,841,253

Part X · Balance sheet $3,189,911 assets, 17 lines filed

X-1 Cash, non-interest-bearingStart of year $190,974$519,282

X-2 Savings and temporary cash investmentsStart of year $28$16

X-4 Accounts receivableStart of year $18,595$0

X-9 Prepaid expenses and deferred chargesStart of year $180,312$38,489

X-10c Land, buildings and equipment, netStart of year $423,955$432,199

X-11 Publicly traded securitiesStart of year $500,270$218

X-14 Intangible assetsStart of year $138,193$119,568

X-15 Other assetsStart of year $1,837,827$2,080,139

X-16 Total assetsStart of year $3,290,154$3,189,911

X-17 Accounts payable and accrued expensesStart of year $593,921$400,410

X-19 Deferred revenueStart of year $0$27,006

X-25 Other liabilitiesStart of year $2,028,235$2,631,287

X-26 Total liabilitiesStart of year $2,622,156$3,058,703

X-27 Net assets without donor restrictionsStart of year $651,019$91,375

X-28 Net assets with donor restrictionsStart of year $16,979$39,833

X-32 Total net assets or fund balancesStart of year $667,998$131,208

X-33 Total liabilities and net assetsStart of year $3,290,154$3,189,911

Part XI · Reconciliation of net assets $131,208 net assets at year end

XI-1 Total revenue$6,672,204

XI-2 Total expenses$6,841,253

XI-3 Revenue less expenses−$169,049

XI-4 Net assets at start of year$667,998

XI-5 Net unrealized gains (losses) on investments−$367,741

XI-9 Other changes in net assets$0

XI-10 Net assets at end of year$131,208

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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