Nonprofit · EIN 32-0271658
COMMON SENSE FOR OREGON FOUNDATION
Tax-exempt · SALEM, OR 97301
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $446,673 | $384,257 | $62,416 | $0 | $180,939 | -$180,939 |
| December 31, 2024 | 990-EZ | $78,371 | $196,489 | -$118,118 | $145 | $243,500 | -$243,355 |
| December 31, 2023 | 990 | $492,385 | $271,950 | $220,435 | $513 | $125,750 | -$125,237 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $446,586
- Program service revenue
- $0
- Investment income
- $87
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $114,725
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $155,127
- Accounting fees
- $1,480
- Occupancy
- $16,500
- Travel
- $7,885
- Program services (functional)
- $353,151
- Management and general (functional)
- $31,106
Balance sheet and other
- Total assets, start of year
- $145
- Total assets, end of year
- $0
- Total liabilities, end of year
- $180,939
- Net assets, end of year
- -$180,939
- Gross receipts
- $446,673
- Employees
- 0
- Year formed
- 2009
- State of legal domicile
- OR
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LOWELL SMITH | Director Trustee or director | 0.5 | $0 |
| FRANK SALERNO | Director Trustee or director | 5 | $0 |
| KEVIN MANNIX | President Trustee or director | 6 | $0 |
| MICHELLE FLETCHALL | Director Trustee or director | 0.5 | $0 |
| MICHAEL SEWELL | Secretary Trustee or director | 0.5 | $0 |
| RON WELTER | Treasurer Trustee or director | 0.5 | $0 |
990-EZ for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LOWELL SMITH | Director | 0.5 | $0 |
| FRANK SALERNO | Director | 5 | $0 |
| KEVIN MANNIX | President | 6 | $0 |
| MICHELLE FLETCHALL | Director | 0.5 | $0 |
| MICHAEL SEWELL | Secretary | 0.5 | $0 |
| RON WELTER | Treasurer | 0.5 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LOWELL SMITH | Director Trustee or director | 0.5 | $0 |
| FRANK SALERNO | Director Trustee or director | 5 | $0 |
| KEVIN MANNIX | President Trustee or director | 6 | $0 |
| MICHELLE FLETCHALL | Director Trustee or director | 0.5 | $0 |
| MICHELLE MHOON | Secretary Trustee or director | 0.5 | $0 |
| RON WELTER | Treasurer Trustee or director | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- 2007 STATE ST, SALEM, OR 97301-4349
- Mailing address (990-N for 2019)
- 2007 State Street, Salem OR 97301
- Principal officer (990 for 2025)
- KEVIN MANNIX, 2007 STATE ST, SALEM, OR 97301
- Principal officer (990-N for 2019)
- Kevin L Mannix, 2007 State Street, Salem OR 97301
- Signed the 990
- KEVIN MANNIX, President
- Phone
- (503) 480-0523
- Website
- www.commonsensefororegon.org
- Return prepared by
- Fischer Hayes Joye & Allen LLC
Mission
THE FOUNDATION OPERATES EXCLUSIVELY FOR CHARITABLE, SCIENTIFIC OR EDUCATION PURPOSES RELATED TO GOVERNMENT AFFAIRS INCLUDING THE MAKING OF DISTRIBUTIONS TO EXEMPT 501 (c)(3) ORGANIZATIONS FOR CHARITABLE, SCIENTIFIC OR EDUCATION PURPOSES.
Program accomplishments
- SUPPORT EXEMPT ORGANIZATIONS AND FIGHT FOR COMMON SENSE ON THEIR BEHALFExpenses $353,151 · grants $114,725 · revenue $446,673
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 32-0271658
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2009
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public and societal benefit (W052)
- Income (IRS master file)
- $446,673
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $446,673 | $384,257 | $0 | XML |
| 990-EZ | December 2024 | $78,371 | $196,489 | $145 | IRS |
| 990 | December 2023 | $492,385 | $271,950 | $513 | XML |
| 990 | December 2022 | $399,420 | $463,203 | $37,973 | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-N for 2019 Officer: Kevin L Mannix | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2017 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 32-0271658).
Questions about COMMON SENSE FOR OREGON FOUNDATION
- What is the EIN of COMMON SENSE FOR OREGON FOUNDATION?
- The employer identification number (EIN) of COMMON SENSE FOR OREGON FOUNDATION is 32-0271658.
- Is COMMON SENSE FOR OREGON FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2009.
- Are donations to COMMON SENSE FOR OREGON FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does COMMON SENSE FOR OREGON FOUNDATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of COMMON SENSE FOR OREGON FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did COMMON SENSE FOR OREGON FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of COMMON SENSE FOR OREGON FOUNDATION?
- The 990 for the year ended December 31, 2025 names KEVIN MANNIX.
- Who are the officers and directors of COMMON SENSE FOR OREGON FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does COMMON SENSE FOR OREGON FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $446,673, expenses of $384,257 and total assets of $0 at year end.
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- NORTHWEST HUB EIN 32-0439729 · last filed 990 for 2025
- CURANDI MP EIN 99-2641102 · last filed 990 for 2024
- MCLARAN LEADERSHIP FOUNDATION EIN 92-0409322 · last filed 990 for 2025
- COMMON SENSE FOR OREGON INCORPORATED EIN 36-4647096 · last filed 990-EZ for 2025
- OBA EDUCATION FOUNDATION EIN 93-0910219 · last filed 990 for 2024
All nonprofits in SALEM · Oregon · Public and societal benefit