Common Sense of Oregon Incorporated

Nonprofit profile at a glance

EIN
364647096
IRS 990-EZ coverage
2016–2025
Forms available
Form 990 2017, Form 990-EZ 2025, Form 990-N 2021
Location
Salem, OR, USA
Phone
5033641913
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Citizen Participation

Reported finances

Revenue
$104,627
Expenses
$99,451
Assets
$44
Liabilities
$70,716

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • KEVIN L MANNIX (President)

People named in this filing

  • KEVIN L MANNIX (President)
  • MICHELLE FLETCHALL (Director)
  • FRANK SALERNO (Director)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Promotion of social welfare in the area of government affairs.

What it reported doing in 2025

Activites in educational, legislative, political and judicial realms to advocate and promote policies and procedures which will provide for good government, with reasonable taxes and fair regulation to the extent permitted by the code. This does not include advocacy for or against a political party or candidate. Legislatvie lobbying or advocacy is included in the promotion of social welfare so long as it is conducted within the restrictions of the code.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
Distribution model
Direct operator. The filing allocates 99% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 100
  • Sustainability: 29
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.8%; rating input score 83
  • Program expense ratio: 87.1%; rating input score 87

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 4.9%; rating input score 44; 44th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: 1,607.18; rating input score 0; 0th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: -14% per year; rating input score 0; 13th percentile among comparable filings
  • Revenue growth: -12.7% per year; rating input score 0; 3rd percentile among comparable filings
  • Asset growth: -20.3% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 82.8% of revenue deployed · 87.1% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $87K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2016 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 4 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • Moderate — Sustainability: Operating margin scored 44/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 0/100.