Kansas Common Sense Fund
Nonprofit profile at a glance
- EIN
- 923745193
- IRS 990 coverage
- 2024–2025
- Forms available
- Form 990 2025, Form 990-N 2023
- Location
- Topeka, KS, USA
- Phone
- 7852496923
- Rating
- 87
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Alliance/Advocacy Organizations
Reported finances
- Revenue
- $1,011,908
- Expenses
- $858,022
- Assets
- $711,648
- Liabilities
- $29,920
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- ASHLEY JONES-WISNER (PRESIDENT)
Highest reported compensation
- MIKE GAUGHAN (TREASURER): $95,123 total reported compensation
- LAUREN E FITZGERALD (MANAGING DIR): $92,454 total reported compensation
- ASHLEY ALL (SECRETARY): $21,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Our team develops research-based messages to empower kansans, advocates, nonprofit groups, and community leaders in their fight to promotes commonsense Kansas values.
What it reported doing in 2025
Developing research-based messages to empower kansans, advocates, nonprofit groups, and community leaders in their fight to promotes commonsense Kansas values.
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 95% 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. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 91
- Transparency & Controls: 89
- Accountability: 84
- Sustainability: 51
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 84.7%; rating input score 85
- Program expense ratio: 99.9%; rating input score 100
- Fundraising efficiency: $1,011 raised per $1 spent on fundraising; rating input score 97; 97th percentile among comparable filings
Transparency & Controls
- Consistency checks: 91.7%; rating input score 92; 15th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 78th percentile among comparable filings
- 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: 5 of 8 controls in place; rating input score 62
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 15.2%; rating input score 65; 65th percentile among comparable filings
- Total-asset coverage ratio: 0.83; rating input score 38; 38th percentile among comparable filings
- Liabilities to assets ratio: 0.04; rating input score 45; 45th percentile among comparable filings
- Officer compensation ratio: 11.4%; rating input score 33; 33rd percentile among comparable filings
Growth
- Program expense growth: 139.8% per year; rating input score 100; 99th percentile among comparable filings
- Revenue growth: 39.3% per year; rating input score 100; 94th percentile among comparable filings
- Asset growth: 26.5% per year; rating input score 100; 87th percentile among comparable filings
Details
- Where the money goes: 84.7% of revenue deployed · 99.9% of spending went to programs
- Governance: 3 of 3 board members independent · 5 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $857K in reported program spending
- Leadership: top reported pay $95K · 4 people listed
- Highest-paid contractors: 1 contractor listed · $122K reported
- Consistency: 24 of 25 current checks pass · 1 finding to review
- Schedules: 7 filed schedules · includes major donors and grants
- Filing history: 2 filing years from 2024 to 2025
- Contacts: How to reach this organization
- Money network: 4 filed money-flow records
- Related organizations: 3 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.
- Review — Accountability: Governance controls: 2 of 7 not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Moderate — Sustainability: Officer compensation ratio scored 33/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 45/100.