Nonprofit · EIN 45-4795626
COMMONWEALTH POLICY FOUNDATION
Tax-exempt · FRANKFORT, KY 40604
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $339,631 | $296,358 | $43,273 | $210,940 | $0 | $210,940 |
| December 31, 2024 | 990 | $356,251 | $354,457 | $1,794 | $167,667 | $0 | $167,667 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $314,674
- Program service revenue
- $18,201
- Investment income
- $6,756
- Net gain from sales of assets
- $5,500
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $191,782
- Salaries, compensation and benefits (total)
- $213,559
- Professional fundraising fees
- $0
- Accounting fees
- $3,100
- Occupancy
- $26,702
- Travel
- $6,141
- Depreciation
- $7,330
- Program services (functional)
- $282,201
- Management and general (functional)
- $13,357
- Fundraising (functional)
- $800
Balance sheet and other
- Total assets, start of year
- $167,667
- Total assets, end of year
- $210,940
- Total liabilities, end of year
- $0
- Net assets, end of year
- $210,940
- Land, buildings and equipment
- $23,212
- Gross receipts
- $339,631
- Employees
- 7
- Volunteers
- 4
- Year formed
- 2012
- State of legal domicile
- KY
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 |
|---|---|---|---|
| ANGELA MINTER | DIRECTOR Trustee or director | 1 | $0 |
| ANDY FRENCH | PRESIDENT Trustee or director, Officer | 1 | $0 |
| OJ OLEKA | DIRECTOR Trustee or director | 1 | $0 |
| PAUL HERRELL | SECRETARY, TREASURER Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANGELA MINTER | DIRECTOR Trustee or director | 1 | $0 |
| ANDY FRENCH | DIRECTOR Trustee or director | 1 | $0 |
| LEIGHAN DICKERSON | PRESIDENT Trustee or director, Officer | 1 | $0 |
| PAUL HERRELL | SECRETARY, TREASURER Trustee or director, Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 4172, FRANKFORT, KY 40604-4172
- In care of
- % RICHARD NELSON
- Mailing address (990-N for 2015)
- 55 Boren Foad, Cadiz KY 42211
- Principal officer (990 for 2025)
- PAUL HERRELL, PO BOX 4172, FRANKFORT, KY 40604
- Principal officer (990-N for 2015)
- Richard Nelson, 55 Boren Road, Cadiz KY 42211
- Signed the 990
- PAUL HERRELL, TREASURER
- Phone
- (502) 713-2020
- Return prepared by
- BESTEN & DIERUF PLLC
Mission
THE COMMONWEALTH POLICY FOUNDATION IS DEDICATED TO PRESERVING THE BEDROCK VALUES OF LIFE, MARRIAGE, RELIGIOUS FREEDOM, AND FISCAL RESPONSIBILITY IN THE COMMONWEALTH OF KENTUCKY. IT AFFIRMS AS STATED IN THE KENTUCKY CONSTITUTION THAT OUR CIVIL, POLITICAL AND RELIGIOUS LIBERTIES COME FROM GOD. TO THAT END, IT SEEKS TO EDUCATE THE GENERAL PUBLIC ON CRITICAL ISSUES OF THE DAY, PROTECT OUR FREEDOMS, AND WORK FOR POLICIES THAT GROW THE COMMONWEALTH.
Program accomplishments
- EDUCATING THE GENERAL PUBLIC OF THE COMMONWEALTH OF KENTUCKY ON CRITICAL ISSUES OF THE DAY, PROTECT OUR FREEDOMS AND WORK FOR POLICIES THAT GROW THE COMMONWEALTH.Expenses $282,201 · revenue $18,201
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 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 45-4795626
- 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
- 2014
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S99)
- Assets (IRS master file)
- $210,940
- Income (IRS master file)
- $339,631
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $339,631 | $296,358 | $210,940 | XML |
| 990 | December 2024 | $356,251 | $354,457 | $167,667 | XML |
| 990 | December 2023 | $393,201 | $519,198 | $172,016 | IRS |
| 990 | December 2022 | $338,616 | $294,648 | $299,972 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-N for 2015 Officer: Richard Nelson | December 31, 2015 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.
Questions about COMMONWEALTH POLICY FOUNDATION
- What is the EIN of COMMONWEALTH POLICY FOUNDATION?
- The employer identification number (EIN) of COMMONWEALTH POLICY FOUNDATION is 45-4795626.
- Is COMMONWEALTH POLICY FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2014.
- Are donations to COMMONWEALTH POLICY FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does COMMONWEALTH POLICY 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 COMMONWEALTH POLICY 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 COMMONWEALTH POLICY 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 COMMONWEALTH POLICY FOUNDATION?
- The 990 for the year ended December 31, 2025 names PAUL HERRELL.
- Who are the officers and directors of COMMONWEALTH POLICY FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does COMMONWEALTH POLICY FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $339,631, expenses of $296,358 and total assets of $210,940 at year end.
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