2026-08-12T14:54:07-05:00 2025-09-30 251638525 GROSSMAN YANAK & FORD LLP 444 LIBERTY AVENUE SUITE 500 PITTSBURGH PA 15222 990 2024-10-01 232473845 THE COMMONWEALTH FOUNDATION FOR PUBLIC POLICY ALTERNATIVES COMM 7176711901 223 STATE STREET HARRISBURG PA 17101 ANDREW J LEWIS PRESIDENT & CEO 7176711901 2026-08-08 1 0 LISA M WIEGAND P01239531 4123389300 2024 2025-03-06 01:10:19Z ANDREW J LEWIS 223 STATE STREET HARRISBURG PA 17101 12034533 0 X WWW.COMMONWEALTHFOUNDATION.ORG X 1987 PA TRANSFORMS FREE-MARKET IDEAS INTO PUBLIC POLICIES, EMPOWERING ALL PENNSYLVANIANS TO THRIVE. 9 9 44 0 0 0 11808248 11747367 0 0 329620 287166 0 0 12137868 12034533 217484 92681 0 0 2248205 5805036 685044 0 821217 7842436 2976727 10993169 8874444 1144699 3160089 6856601 11045525 895921 1924756 5960680 9120769 THE COMMONWEALTH FOUNDATION TRANSFORMS FREE-MARKET IDEAS INTO PUBLIC POLICIES, EMPOWERING ALL PENNSYLVANIANS TO THRIVE. 0 0 4022920 POLICY ANALYSIS: THE COMMONWEALTH FOUNDATION CONDUCTS VIGOROUS RESEARCH TO DEVELOP DATA-DRIVEN FREE-MARKET POLICY SOLUTIONS, IN ADDITION TO OFFERING ANALYSIS OF EXISTING POLICIES AND PROGRAMS, DISSEMINATING THESE RESOURCES THROUGH OUR PUBLIC AFFAIRS AND GOVERNMENT AFFAIRS PROGRAMS. 1277118 GOVERNMENT AFFAIRS: THE COMMONWEALTH FOUNDATION WORKS DIRECTLY WITH LAWMAKERS, ELECTED OFFICIALS, AND THEIR TEAMS TO EDUCATE THEM AND ADVOCATE FOR FREE-MARKET POLICIES THROUGH MEETINGS, BRIEFINGS, AND OTHER FORMATS, INCLUDING EMAIL, MAIL, AND HAND DELIVERY TO THE STATE CAPITOL. 1085550 92681 PUBLIC AFFAIRS & MEDIA: THE COMMONWEALTH FOUNDATION DISTILLS AND DISSEMINATES ITS POLICY INFORMATION THROUGH COMPELLING MESSAGING TO REACH KEY AUDIENCES, INCLUDING LAWMAKERS, OTHER POLICY-FOCUSED ORGANIZATIONS, AND THE INTERESTED PUBLIC. 6385588 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 39 0 1 44 1 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA CO CT FL MI NJ NY OH SC MA WI CA X ROBERT W MORRIS III 7175828135 223 STATE STREET HARRISBURG PA 17101 GEORGE GH COATES JR DIRECTOR & CHAIR 1.00 X X 0 0 0 WILLIAM E SORDONI DIRECTOR & TREASURER 1.00 X X 0 0 0 C BRUCE KERN II DIRECTOR & SECRETARY 1.00 X X 0 0 0 GERARD ALEXANDER DIRECTOR 1.00 X 0 0 0 THOMAS E BEACH DIRECTOR 1.00 X 0 0 0 MONTGOMERY B BROWN DIRECTOR 1.00 X 0 0 0 EMILY WK COX DIRECTOR 1.00 X 0 0 0 BRITTNEY N PAUL DIRECTOR 1.00 X 0 0 0 SARAH Y SIMKISS DIRECTOR 1.00 X 0 0 0 STEPHEN L BLOOM THRU 41625 SENIOR VICE PRESIDENT 40.00 X 226810 0 34472 NATHAN A BENEFIELD CHIEF POLICY OFFICER 40.00 X 221195 0 16145 ERIK M TELFORDTHRU 41625 SENIOR VICE PRESIDENT 40.00 X 108804 0 4352 ANDREW J LEWIS PRESIDENT & CEO 40.00 X 82273 0 3698 MARK R WILSON CHIEF FINANCIAL OFFICER 40.00 X 78389 0 3586 C ROGER CUSTERTHRU 41625 VICE PRESIDENT 40.00 X 75166 0 3461 MEGAN L MARTINEFFECT41625 COO & GENERAL COUNSEL 40.00 X 14062 0 562 ABBEY HASLAM DIRECTOR OF GOVERNMENT AFFAIRS 40.00 X 122930 0 20585 DAVID OSBORNE SENIOR DIRECTOR OF LABOR POLICY 40.00 X 113659 0 29623 ELIZABETH STELLE VICE PRESIDENT OF POLICY 40.00 X 125070 0 10777 KEVIN KANE DIRECTOR OF LEGISLATIVE STRATEGY 40.00 X 111660 0 14939 JAMES MILLER DIGITAL MARKETING DIRECTOR 40.00 X 118469 0 4739 1398487 0 146939 8 0 1 0 RED EDGE LLC 4501 FAIRFAX DRIVE 305 ARLINGTON VA 22203 ADVERTISING AND PROMOTION 629952 PYRAMID CONSTRUCTION 840 NORTH FRONT STREET WORMLEYSBURG PA 17043 BUILDOUT AND CONSTRUCTION SERVICES 339505 GUY CIARROCCHI 495 VIRGINIA AVENUE PAOLI PA 19301 EDUCATION SENIOR FELLOW 143000 THE BULLFINCH GROUP 1123 STAPLES STREET NORTHEAST UNIT WASHINGTON DC 20002 POLLING AND RESEARCH SERVICES 130955 4 11747367 11747367 287166 287166 12034533 0 0 287166 92681 92681 1998719 1449946 409292 139481 3222199 2152286 814627 255286 128296 85702 32433 10161 209723 140095 53018 16610 246099 164394 62214 19491 72501 48477 16020 8004 18401 18401 834635 503382 70474 260779 642955 642955 244503 168900 50122 25481 188071 129129 44686 14256 180266 154831 15932 9503 192764 179224 8964 4576 178129 122303 42323 13503 34086 23403 8099 2584 SUBSCRIPTION/MEMBERSHIP 173842 147166 11253 15423 GRAPHIC DESIGN 105335 76045 4800 24490 POLICY RESEARCH 90274 90274 UTILITIES 20304 13941 4824 1539 661 454 157 50 8874444 6385588 1667639 821217 5930996 9331464 27105 28466 30216 60804 60212 143038 1247222 559039 634351 688183 7940 7790 165781 785780 6856601 11045525 730140 1088953 165781 835803 895921 1924756 X 5960680 9120769 5960680 9120769 6856601 11045525 3160089 0 X 0 1 X 0 0 X 7292400 8447145 9348387 11808248 11747367 48643547 7292400 8447145 9348387 11808248 11747367 48643547 4389230 44254317 376 25145 205635 329620 287166 847942 2750 1000 3750 49495239 0.89410 0.88250 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 102966 43870 146836 9075586 9222422 611121 152780 0 0 561380 610915 703697 611121 2487113 3730670 126356 122898 193571 146836 589661 140345 152729 175924 152780 621778 932667 82258 91446 165131 102966 441801 924787 286328 638459 322435 272711 49724 688183 RIGHT-OF-USE ASSETS 785780 785780 OPERATING LEASE ROU LIABILITY - SHORT TERM 133129 OPERATING LEASE ROU LIABILITY - LONG TERM 702674 835803 X 12125513 90980 90980 12034533 0 12034533 8965424 90980 90980 8874444 0 8874444 PART X, LINE 2: THE FOUNDATION HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE) AND IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTIONS 502(A) OF THE CODE. THE FOUNDATION ADHERES TO THE PROVISIONS OF ASC 740, INCOME TAXES (ASC 740). ASC 740 ESTABLISHES RULES FOR RECOGNIZING AND MEASURING TAX POSITIONS TAKEN IN AN INCOME TAX RETURN, INCLUDING DISCLOSURES OF UNCERTAIN TAX POSITIONS (UTPS). ASC 740 MANDATES THAT COMPANIES EVALUATE ALL MATERIAL INCOME TAX POSITIONS FOR PERIODS THAT REMAIN OPEN UNDER APPLICABLE STATUTES OF LIMITATION, AS WELL AS POSITIONS EXPECTED TO BE TAKEN IN FUTURE RETURNS. THE UTP RULES THEN IMPOSE A RECOGNITION THRESHOLD ON EACH TAX POSITION. AN ORGANIZATION CAN RECOGNIZE AN INCOME TAX BENEFIT ONLY IF THE POSITION HAS A "MORE LIKELY THAN NOT" (I.E., MORE THAN 50 PERCENT) CHANCE OF BEING SUSTAINED ON THE TECHNICAL MERITS. FOR THE YEAR ENDED SEPTEMBER 30, 2025, AND YEAR ENDED SEPTEMBER 30, 2024, THE FOUNDATION HAS TAKEN NO MATERIAL TAX POSITIONS ON ITS APPLICABLE TAX FILINGS THAT DO NOT MEET THE "MORE LIKELY THAN NOT" THRESHOLD. AS A RESULT, NO AMOUNT FOR UTPS HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. MANAGEMENT BELIEVES IT IS NOT SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2022. 1 PA FAMILIES FOR EDUCATION CHOICE 350 TOWNE SQUARE WAY 97796 PITTSBURGH PA 15227 882536665 501(C)(3) 20000 0 PLEASE SEE SCHEDULE I-PART IV-SUPPLEMENTAL INFORMATION DONORS TRUST 1800 DIAGONAL ROAD SUITE 280 ALEXANDRIA VA 22314 522166327 501(C)(3) 40000 0 PLEASE SEE SCHEDULE I-PART IV-SUPPLEMENTAL INFORMATION TALENT MARKET 1490 GREENSHADE WAY MOUNT PLEASANT SC 29464 334402847 501(C)(3) 15000 0 PLEASE SEE SCHEDULE I-PART IV-SUPPLEMENTAL INFORMATION 3 0 PART I, LINE 2: PER THE ORGANIZATION'S GRANT APPROVAL POLICY, REQUESTS FOR GRANTS ARE SUBMITTED TO THE ORGANIZATION VIA A GRANT APPLICATION WHICH MUST INCLUDE A DETAILED DESCRIPTION OF THE PURPOSE OF THE GRANT FUNDS, THE ISSUES/PROBLEMS IT IS INTENDED TO ADDRESS AND AN ESTIMATED BUDGET AND TIME FRAME. THE ORGANIZATION REVIEWS EACH APPLICATION TO DETERMINE WHETHER THE PURPOSE AND MISSION OF THE ENTITY REQUESTING THE GRANT AND THE PURPOSE OF THE PROJECT FOR WHICH THE GRANT IS BEING REQUESTED ARE CONSISTENT WITH THE MISSION AND PURPOSE OF THE ORGANIZATION. THE ACTIVITIES SUPPORTED BY THE ORGANIZATION THROUGH THE AWARD OF GRANTS MUST BE FOR AN EDUCATIONAL OR CHARITABLE PURPOSE, AS PROVIDED IN SECTION 501(C)(3) OF THE UNITED STATES INTERNAL REVENUE CODE. SCHEDULE I, PART II, COLUMN 1(H)- PURPOSE OF GRANT OR ASSISTANCE TO SUPPORT NONPROFIT ACTIVITIES CONSISTENT WITH THE COMPLEMENTARY MISSION OF THE ORGANIZATION. X X X X 0 0 0 0 0 0 0 0 0 STEPHEN L BLOOM THRU 41625 SENIOR VICE PRESIDENT 195028 0 30482 0 1300 0 9395 0 25077 0 261282 0 0 0 NATHAN A BENEFIELD CHIEF POLICY OFFICER 177674 0 42221 0 1300 0 8996 0 7149 0 237340 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE ORGANIZATION'S BOARD OF DIRECTORS PRIOR TO SIGNATURE AND FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY COVERS INTERESTED PERSONS, INCLUDING OFFICERS, DIRECTORS, OR MEMBERS OF A COMMITTEE THAT HAVE A DIRECT OR INDIRECT FINANCIAL INTEREST. THE INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF A CONFLICT OF INTEREST AND ALL MATERIAL FACTS TO THE BOARD OF DIRECTORS OR MEMBERS OF A COMMITTEE CONSIDERING THE PROPOSED TRANSACTION ARRANGEMENT. THE BOARD OR COMMITTEE THEN DECIDES WHETHER A CONFLICT OF INTEREST EXISTS. IN THE EVENT THE BOARD OR COMMITTEE DETERMINES A CONFLICT OF INTEREST EXISTS, APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION WILL BE TAKEN TO ELIMINATE THE CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS STRIVES TO ENSURE A GENERALLY COMPETITIVE AND INDUSTRY COMPARABLE SALARY AND BENEFITS PACKAGE FOR THE PRESIDENT, VICE PRESIDENTS, CEO, OFFICERS & KEY EMPLOYEES. EACH YEAR, BASED ON THE PERFORMANCE OF THE COMMONWEALTH FOUNDATION DURING THE PRIOR YEAR, THE BOARD DETERMINES A LEVEL OF SALARY INCREASE THAT IS EITHER BASED ON ANNUAL, NATIONAL OR REGIONAL DATA OR, IF AN INCREASE SIGNIFICANTLY DIFFERENT FROM DATA IS PROPOSED, THE BOARD CONDUCTS A SALARY REVIEW OF SIMILAR POSITIONS OF ORGANIZATIONS SIMILAR TO THE FOUNDATION AND THE SALARY IS ADJUSTED ACCORDINGLY BASED ON THOSE FINDINGS. THIS REVIEW IS CONDUCTED BY BOTH CONTACTING SEVERAL ORGANIZATIONS DIRECTLY FOR SALARY DATA AND BY COMPARING OTHER PUBLICLY AVAILABLE SALARY INFORMATION, SUCH AS PUBLICLY AVAILABLE FORM 990 TAX RETURNS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST, AS REQUIRED BY THE IRS. FORM 990, PART IX, LINE 11G, OTHER PROFESSIONAL FEES LINE ITEMS LISTED FOR OTHER PROFESSIONAL FEES: IT CONSULTANTS: $127,118 SOCIAL MEDIA: $79,722 DIRECT MAIL: $131,350 RECRUITING SERVICES: $55,254 OTHER CONSULTANTS: $441,191 TOTAL OTHER PROFESSIONAL FEES: $834,635