Nonprofit · EIN 71-0771091
ARKANSAS POLICY FOUNDATION
Also known as MICHAEL W WATSON
Tax-exempt · LITTLE ROCK, AR 72201
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $121,530 | $122,138 | -$608 | $5,440 | $0 | $5,440 |
| December 31, 2024 | 990 | $118,975 | $118,699 | $276 | $23,096 | $16,049 | $7,047 |
| December 31, 2023 | 990 | $96,550 | $115,304 | -$18,754 | $24,561 | $13,391 | $11,170 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $121,530
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $96,830
- Salaries, compensation and benefits (total)
- $104,253
- Professional fundraising fees
- $0
- Accounting fees
- $1,590
- Occupancy
- $6,217
- Travel
- $534
- Program services (functional)
- $90,998
- Management and general (functional)
- $30,098
- Fundraising (functional)
- $1,042
Balance sheet and other
- Total assets, start of year
- $23,096
- Total assets, end of year
- $5,440
- Total liabilities, end of year
- $0
- Net assets, end of year
- $5,440
- Gross receipts
- $121,530
- Employees
- 1
- Year formed
- 1995
- State of legal domicile
- AR
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 |
|---|---|---|---|
| GREG KAZA | Executive Direc Officer | 40 | $96,830 |
| GEORGE H DUNKLIN JR | Board Chairman Trustee or director, Officer | 1 | $0 |
| BOB G RATCHFORD | Director Trustee or director | 1 | $0 |
| GREGORY P HARTZ | Treasurer Trustee or director, Officer | 1 | $0 |
| BLANT HURT | Director Trustee or director | 1 | $0 |
| WILLIAM ROCKEFELLER | Director Trustee or director | 1 | $0 |
| KEITH BERRY PHD | Director Trustee or director | 1 | $0 |
| MADISON MURPHY | Director Trustee or director | 1 | $0 |
| DOROTHY MORRIS | Director Trustee or director | 1 | $0 |
| JOHN NABHOLZ | Director Trustee or director | 1 | $0 |
| BLAKE PALMER | Director Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GREG KAZA | Executive Direc Officer | 40 | $96,056 |
| GEORGE H DUNKLIN JR | Board Chairman Trustee or director, Officer | 1 | $0 |
| BOB G RATCHFORD | Director Trustee or director | 1 | $0 |
| GREGORY P HARTZ | Treasurer Trustee or director, Officer | 1 | $0 |
| BLANT HURT | Director Trustee or director | 1 | $0 |
| WILLIAM ROCKEFELLER | Director Trustee or director | 1 | $0 |
| KEITH BERRY PHD | Director Trustee or director | 1 | $0 |
| MADISON MURPHY | Director Trustee or director | 1 | $0 |
| DOROTHY MORRIS | Director Trustee or director | 1 | $0 |
| JOHN NABHOLZ | Director Trustee or director | 1 | $0 |
| BLAKE PALMER | Director Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GREG KAZA | Executive Direc Officer | 40 | $90,148 |
| GEORGE H DUNKLIN JR | Board Chairman Trustee or director, Officer | 1 | $0 |
| BOB G RATCHFORD | Director Trustee or director | 1 | $0 |
| GREGORY P HARTZ | Treasurer Trustee or director, Officer | 1 | $0 |
| BLANT HURT | Director Trustee or director | 1 | $0 |
| WILLIAM ROCKEFELLER | Director Trustee or director | 1 | $0 |
| KEITH BERRY PHD | Director Trustee or director | 1 | $0 |
| MADISON MURPHY | Director Trustee or director | 1 | $0 |
| DOROTHY MORRIS | Director Trustee or director | 1 | $0 |
| JOHN NABHOLZ | Director Trustee or director | 1 | $0 |
| BLAKE PALMER | Director Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 111 CENTER ST STE 1200, LITTLE ROCK, AR 72201-4414
- In care of
- % ARKANSAS POLICY FOUNDATION
- Signed the 990
- GREG KAZA, Executive Director
- Phone
- (501) 537-0825
- Return prepared by
- BRC Advisors LLC
Mission
THE ARKANSAS POLICY FOUNDATION IS A NOT-FOR-PROFIT THINK TANK THAT CONDUCTS RESEARCH AND ANALYZES THE IMPACT OF PUBLIC POLICIES ON THE PEOPLE OF ARKANSAS. THE FOUNDATION WAS FOUNDED IN 1995 AND EMPHASIZES THE IMPORTANCE OF EDUCATION AND FISCAL POLICIES WHILE ENCOURAGING CITIZENSHIP.THE FOUNDATION DISTRIBUTES RESEARCH MEMOS AND REPORTS VIA NEWS MEDIA AND THE INTERNET, AND HOSTS AND PARTICIPATES IN PUBLIC FORUMS.
Program accomplishments
- FIFTEEN (15) RESEARCH MEMOS WERE DISTRIBUTED IN 2025. THE MEMOS EXAMINED POLICY AREAS INCLUDING CITIZENSHIP, THE U.S. AND ARKANSAS ECONOMIES, EDUCATION, FISCAL POLICY, AND INFRASTRUCTURE. TOPICS INCLUDED (CITIZENSHIP) OPPORTUNITIES FOR FUTURE LEADERS; (ECONOMY) COINCIDENT ECONOMIC INDICATORS, ARKANSAS NONFARM PAYROLL EMPLOYMENT GROWTH, ARKANSAS REAL GDP GROWTH, REAL GDP ACROSS SECTORS, THE DURABLE GOODS SECTOR, ARKANSAS PERSONAL INCOME GROWTH; (EDUCATION) THE ARKANSAS SCHOOL CHOICE MARKET, REGIONAL MARKETS; (FISCAL POLICY) TECHNOLOGY'S ROLE IN IMPROVING STATE GOVERNMENT EFFICIENCY, INCOME TAXES, TAX RATES, FISCAL TRENDS; (MEDICAL CARE) UNINSURED ARKANSANS ACCESS TO 'POP-UP' CLINICS, AND RIGHT TO TRY.THE FOUNDATION DISTRIBUTES ITS RESEARCH VIA ITS WEBSITE (WWW.ARKANSASPOLICYFOUNDATION.ORG) AND THE U.S. MAIL. RESEARCH IS DISTRIBUTED FREE OF CHARGE. THE FOUNDATION HAS DISTRIBUTED DICTIONARIES TO ARKANSAS K12 STUDENTS SINCE 2005. THE FOUNDATION PARTICIPATES WITH CIVIC AND COMMUNITY GROUPS AND ALSO SPONSORS FREE PUBLIC FORUMS. THE FOUNDATION PARTICIPATED IN A FISCAL POLICY FORUM ON ECONOMIC CONDITIONS.THE FOUNDATION IS AN EDUCATIONAL ORGANIZATION THAT SEEKS TO FOSTER CITIZENSHIP AMONG ARKANSANS. THE FOUNDATION'S GOVERNING BOARD INCLUDES AN ACCOUNTANT, BANKER, ECONOMIST, FOUNDATION EXECUTIVE, INVESTMENT PROFESSIONAL, RETIRED FOUNDATION EXECUTIVE, RETIRED PUBLIC SCHOOL ADMINISTRATOR, AND THREE BUSINESSMEN.VISIBILITY: NEWS MEDIA CITED THE FOUNDATION'S RESEARCH IN 2025. THE FOUNDATION'S WEBSITE INCLUDES A VISIBILITY FEATURE THAT LISTS MEDIA CITATIONS. THESE INCLUDED THE ARKANSAS DEMOCRAT-GAZETTE, NORTHWEST ARKANSAS DEMOCRAT-GAZETTE, TALK BUSINESS, NORTHWEST ARKANSAS BUSINESS JOURNAL, EUREKA SENTINEL, AND MESA VALLEYS PROGRESS.Expenses $90,998
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
- 71-0771091
- 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
- 1995
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Crime and legal-related (I99)
- Assets (IRS master file)
- $5,440
- Income (IRS master file)
- $121,530
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $121,530 | $122,138 | $5,440 | IRS |
| 990 | December 2024 | $118,975 | $118,699 | $23,096 | XML |
| 990 | December 2023 | $96,550 | $115,304 | $24,561 | XML |
| 990 | December 2022 | $137,675 | $112,139 | $43,680 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 71-0771091).
Questions about ARKANSAS POLICY FOUNDATION
- What is the EIN of ARKANSAS POLICY FOUNDATION?
- The employer identification number (EIN) of ARKANSAS POLICY FOUNDATION is 71-0771091.
- Is ARKANSAS POLICY FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1995.
- Are donations to ARKANSAS POLICY FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does ARKANSAS 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 ARKANSAS 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 ARKANSAS 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 are the officers and directors of ARKANSAS POLICY FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 11 people; 1 received compensation from the organization, the highest $96,830 (GREG KAZA, Executive Direc).
- How much revenue does ARKANSAS POLICY FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $121,530, expenses of $122,138 and total assets of $5,440 at year end.
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