Cornerstone 1791

Nonprofit profile at a glance

EIN
833671451
IRS 990 coverage
2019–2025
Forms available
Form 990 2025
Location
Kansas City, MO, USA
Phone
4172075814
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$562,010
Expenses
$275,432
Assets
$344,834
Liabilities
$0

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

Leadership & pay

3 people listed

Executive titles in this filing

  • JOHN ELLIOTT (PRESIDENT)
  • SHANE BARTEE (VICE - PRESIDENT)

People named in this filing

  • JOHN ELLIOTT (PRESIDENT)
  • SHANE BARTEE (VICE - PRESIDENT)
  • CHRIS VAS (SECRETARY)

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

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

Overview

Mission

Liberty alliance was formed by a group of concerned citizens in order to give missourians a place to stand together to promote conservative principles and bring about positive reforms for the state of Missouri.

Operating model

Revenue model
Donor-supported. 100% 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 - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 61
  • Transparency & Controls: 83
  • Accountability: 70
  • Sustainability: 77
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 49%; rating input score 49
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 4th 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 51%; rating input score 91; 91st percentile among comparable filings
  • Total-asset coverage ratio: 1.25; rating input score 50; 50th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: -1.9% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: -6% per year; rating input score 0; 3rd percentile among comparable filings
  • Asset growth: 4% per year; rating input score 100; 31st percentile among comparable filings

Details

  • Where the money goes: 49% of revenue deployed · 100% of spending went to programs
  • Governance: 3 of 3 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $275K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Highest-paid contractors: 1 contractor listed · $206K reported
  • Consistency: 12 of 12 current checks pass
  • Schedules: 2 filed schedules · includes major donors
  • Filing history: 7 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • 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 — Financial Efficiency: Mission deployment rate scored 49/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 50/100.