Common Sense Policy Institute

Nonprofit profile at a glance

EIN
932352338
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-N 2023
Location
Fairfax, VA, USA
Phone
7035589063
Rating
62
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Government and Public Administration

Official website

Reported finances

Revenue
$231,714
Expenses
$174,336
Assets
$57,378
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Chris Stanley (President)

Highest reported compensation

  • Chris Stanley (President): $52,860 total reported compensation
  • Pete McGinnis (Director): $31,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Common Sense Policy Institute works to inform the American public of dysfunction in the government by identifying government waste, fraud, and abuse through engaging in nonpartisan analysis, study, and research relating to government efficiency.

What it reported doing in 2024

Used nonpartisan analysis, study and research relating to government waste, fraud and abuse to develop policy proposals and inform the public through media coverage to support efficient and effective government operations rooted in common sense.

Operating model

Revenue model
Donor-supported. 93% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 84
  • Accountability: 40
  • Sustainability: 52
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 66.2%; rating input score 66
  • Program expense ratio: 88%; rating input score 88
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 9th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 33.3%; rating input score 33; 15th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 24.8%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 0.33; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 48.4%; rating input score 4; 4th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 66.2% of revenue deployed · 88% of spending went to programs
  • Governance: 1 of 3 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $153K in reported program spending
  • Leadership: top reported pay $53K · 4 people listed
  • Consistency: 17 of 18 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 1 filing year from 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Moderate — Accountability: Independent voting board scored 33/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.
  • High — Sustainability: Officer compensation ratio scored 4/100.