COMMONWEALTH POLICY FOUNDATION INC (EIN 454795626) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2012

Legal Domicile

Principal Officer

PAUL HERRELL

Phone

5027132020

Tax Period

2025-01-01 to 2025-12-31

COMMONWEALTH POLICY FOUNDATION INC, founded in 2012, is a small nonprofit in the Community Improvement sector that reported $340K in total revenue in fiscal year 2025. Expenses of $296K left a modest 13% surplus.

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.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $314,674

Program Service Revenue $18,201

Investment Income $6,756

Other Revenue $0

TOTAL REVENUE $339,631

Expense Breakdown

Grants Paid $0

Salaries & Benefits $213,559

Fundraising Expenses $800

Program Expenses $282,201

Other Expenses $82,799

TOTAL EXPENSES $296,358

Year-over-Year Comparison

	2025	2024	Change
Revenue	$339,631	$356,251	0.0%
Expenses	$296,358	$354,457	-0.2%
Net Income	$43,273	$1,794	+23.1%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ANGELA MINTER	DIRECTOR	1.00	Director	$0	$0	$0
ANDY FRENCH	PRESIDENT	1.00	Officer Director	$0	$0	$0
OJ OLEKA	DIRECTOR	1.00	Director	$0	$0	$0
PAUL HERRELL	SECRETARY, TREASURER	1.00	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$339,631	$296,358	$210,940	$43,273
2024	$356,251	$354,457	$167,667	$1,794
2023	$393,201	$519,198	$172,016	$-125,997
2022	$338,616	$294,648	$299,972	$43,968
2021	$345,357	$262,369	$253,674	$82,988
2020	$201,380	$136,709	$167,245	$64,671

COMMONWEALTH POLICY FOUNDATION INC