2024-07-22T11:08:25-05:00 2023-09-30 251638525 GROSSMAN YANAK & FORD LLP 444 LIBERTY AVENUE SUITE 500 PITTSBURGH PA 15222 990 2022-10-01 232473845 THE COMMONWEALTH FOUNDATION FOR PUBLIC POLICY ALTERNATIVES COMM 7176711901 225 STATE STREET 302 HARRISBURG PA 17101 CHARLES F MITCHELL PRESIDENT & CEO 7176711901 2024-07-19 1 CHARLES MITCHELL XXX-XX-XXXX 0 RICHARD E DYNOSKE P00095538 4123389300 2024-07-18 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CHARLES F MITCHELL 225 STATE STREET 302 HARRISBURG PA 17101 9554022 0 X WWW.COMMONWEALTHFOUNDATION.ORG X 1987 PA THE COMMONWEALTH FOUNDATION TRANSFORMS FREE-MARKET IDEAS INTO PUBLIC (CONTINUED ON SCHEDULE O) POLICIES SO ALL PENNSYLVANIANS CAN FLOURISH. 9 9 26 0 0 0 8477145 9348387 0 0 27431 205635 1000 0 8505576 9554022 106681 300652 0 0 2735286 1989163 529823 1267840 1637814 4855810 5482707 8227600 9040362 277976 513660 5120050 5691370 817703 875389 4302347 4815981 THE COMMONWEALTH FOUNDATION TRANSFORMS FREE-MARKET IDEAS INTO PUBLIC POLICIES SO ALL PENNSYLVANIANS CAN FLOURISH. 0 0 4023865 POLICY ANALYSIS: THE COMMONWEALTH FOUNDATION CRAFTS FREE-MARKET POLICIES BASED ON TOP QUALITY RESEARCH AND DISSEMINATES THEM WIDELY, INCLUDING THROUGH EMAIL, MAIL, HAND DELIVERY TO THE STATE CAPITOL, AND PAID MEDIA. 1277418 300652 COMMUNITY RELATIONS: THE COMMONWEALTH FOUNDATION DISSEMINATES ITS POLICY INFORMATION ACROSS OUR STATE BY MAKING IN-PERSON PRESENTATIONS TO INTERESTED AND INFLUENTIAL GROUPS AND INDIVIDUALS SUCH AS ROTARY GROUPS AND LOCAL ELECTED OFFICIALS. 1085805 MEDIA RELATIONS: THE COMMONWEALTH FOUNDATION DISSEMINATES ITS POLICY INFORMATION TO THE CITIZENS OF PENNSYLVANIA BY REACHING OUT TO REPORTERS, EDITORS, AND PRODUCERS IN PRINT AND BROADCAST MEDIA. 6387088 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 41 0 1 26 1 0 0 0 0 0 0 0 0 0 0 X 9 9 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA CA CO CT FL MI NJ NY OH SC VA WI X MARK R WILSON CFO - COMMONWEALTH GROUP SERVICES 6102029681 223 STATE STREET HARRISBURG PA 17101 GEORGE GH COATES JR DIRECTOR & CHAIRMAN 1.00 X X 0 0 0 GERARD ALEXANDER DIRECTOR & TREASURER 1.00 X X 0 0 0 DEVON E LIDDELL DIRECTOR/SECRETARY(RESIGNED 5/3/23) 1.00 X X 0 0 0 C BRUCE KERN II DIRECTOR/SECRETARY(EFFECTIVE 5/3/23) 1.00 X X 0 0 0 SARAH Y SIMKISS DIRECTOR (EFFECTIVE 9/15/23) 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 WILLIAM E SORDONI DIRECTOR 1.00 X 0 0 0 STEPHEN L BLOOM VICE PRESIDENT 40.00 X 209802 0 30007 NATHAN A BENEFIELD SENIOR VICE PRESIDENT 40.00 X 191487 0 13776 CHARLES F MITCHELL PRESIDENT 40.00 X 0 0 0 JENNIFER T STEFANO EXECUTIVE VICE PRESIDENT 40.00 X 0 0 0 MARK R WILSON CHIEF FINANCIAL OFFICER 40.00 X 0 0 0 ERIK M TELFORD SENIOR VICE PRESIDENT 40.00 X 0 0 0 KELSEY PHILIE DIRECTOR OF MARKETING 40.00 X 148736 0 5950 ABBEY HASLAM DIRECTOR OF GOVERNMENT AFFAIRS 40.00 X 116458 0 18419 JAMES MILLER DIGITAL MARKETING DIRECTOR 40.00 X 122062 0 4882 ELIZABETH STELLE DIRECTOR OF POLICY ANALYSIS 40.00 X 120490 0 4820 KEVIN KANE DIRECTOR OF LEGISLATIVE STRATEGY 40.00 X 100302 0 13007 1009337 0 90861 7 0 1 0 CORINA DESIGN 223 BURRILL HILL ROAD NORRIDGEWOCK ME 09457 GRAPHIC DESIGN 115181 1 9348387 9348387 205635 205635 9554022 0 0 205635 X 300652 300652 480301 456286 24015 1257200 1197329 59871 47253 44890 2363 83836 79676 4160 120573 114544 6029 84039 11073 72966 15737 15737 1267840 1267840 3353080 2562927 701573 88580 525368 503382 21986 296058 185877 13098 97083 105157 99899 5258 429389 345342 18670 65377 208282 112558 80059 15665 85934 81637 4297 16729 15892 837 CONTRACT RESEARCH 152467 119736 0 32731 SUBSCRIPTION/MEMBERSHIP 150014 126978 4245 18791 GRAPHIC DESIGN 116804 86173 880 29751 MISCELLANEOUS 1681 269 1402 10 -58032 -58032 9040362 6387088 1015460 1637814 4684909 5032254 3767 8463 1285 81317 131133 85121 720612 489109 290757 231503 8199 8068 0 244644 5120050 5691370 817703 624041 0 50000 0 201348 817703 875389 X 4302347 4815981 4302347 4815981 5120050 5691370 513660 -26 0 X 0 1 X 0 0 X 5690558 5554970 7292400 8447145 9348387 36333460 5690558 5554970 7292400 8447145 9348387 36333460 4588602 31744858 14407 20532 376 25145 205635 266095 3192 2750 1000 6942 36606497 0.86720 0.85550 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 91446 31452 122898 9095400 9218298 610915 152729 0 0 421172 513271 561380 610915 2106738 3160107 57874 483639 126356 122898 790767 105293 128318 140345 152729 526685 790028 48160 10694 82258 91446 232558 346323 125051 221272 374289 364058 10231 231503 OPERATING LEASE RIGHT-OF-USE LIABILITY - ST 35567 OPERATING LEASE RIGHT-OF-USE LIABILITY - LT 165781 201348 X 9637996 -26 84000 83974 9554022 0 9554022 9124362 84000 84000 9040362 0 9040362 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, 2023, AND YEAR ENDED SEPTEMBER 30, 2022, 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 2020. X X X X 1 COMMONWEALTH GROUP SERVICES 223 STATE ST HARRISBURG PA 17101 PLEASE SEE PART IV 1 9348387 1267840 8080547 9348387 1267840 8080547 PA CA CO CT FL MI NJ NY OH SC VA WI PART I - LINE 2(II) ACTIVITY FUNDRAISING SERVICES INCLUDING, BUT NOT LIMITED TO, SOLICITATION MEETINGS, INVESTOR COMMUNICATIONS, GRANT WRITING, DIRECT MAIL PROSPECTING AND DONOR DATABASE MANAGEMENT. ALL FUNDRAISING ACTIVITIES UNDERTAKEN BY FUNDRAISERS ON BEHALF OF THE ORGANIZATION SHALL BE SUBJECT TO THE CONTINUING CONTROL AND APPROVAL OF THE ORGANIZATION, INCLUDING, BUT NOT LIMITED TO, ORGANIZATION'S AUTHORITY TO: APPROVE ALL PLANS AND STRATEGIES; APPROVE ALL MATERIALS AND CONTENT TO BE PUBLISHED OR USED IN CONNECTION WITH FUNDRAISING; APPROVE THE FREQUENCY AND VOLUME OF SOLICITATIONS; APPROVE FUNDRAISING TARGETS AND LISTS USED; APPROVE THE GEOGRAPHIC AREAS OF FUNDRAISING SOLICITATION; CANCEL OR TERMINATE ANY FUNDRAISING ACTIVITY AT ANY TIME. PART IV COMMONWEALTH GROUP SERVICES ALSO PROVIDES FINANCE SERVICES TO COMMONWEALTH FOUNDATION UNDER A SEPARATE SERVICES AGREEMENT. FINANCE DEPOSITS THE CONTRIBUTIONS AND IS RESPONSIBLE FOR THE RECORD-KEEPING AND REPORTING OF ALL FINANCIAL TRANSACTIONS. 1 DONORS TRUST 1800 DIAGONAL ROAD SUITE 280 ALEXANDRIA VA 22314 522166327 501(C)(3) 232000 0 PLEASE SEE SCHEDULE I-PART IV-SUPPLEMENTAL INFORMATION HARRISBURG FAMILIES UNITED 3655 CHAMBERS HILL ROAD 101 HARRISBURG PA 17111 232857929 501(C)(3) 7300 0 PLEASE SEE SCHEDULE I-PART IV-SUPPLEMENTAL INFORMATION FRIENDS OF LITTLE FLOWER CATHOLIC HIGH SCHOOL FOR GIRLS 1000 W LYCOMING STREET PHILADELPHIA PA 19140 232844761 501(C)(3) 0 26500 FMV SEE SCHEDULE I-PART IV-SUPPLEMENTAL INFORMATION PLEASE SEE SCHEDULE I-PART IV-SUPPLEMENTAL INFORMATION 3 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(G)- DESCRIPTION OF NONCASH ASSISTANCE GIFT OF BOOKS TO THE SCHOOL THAT CF PURCHASED FOR $26,500. SCHEDULE I, PART II, COLUMN 1(H)- PURPOSE OF GRANT OR ASSISTANCE TO SUPPORT NON PROFIT 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 VICE PRESIDENT 181617 0 28185 0 0 0 8650 0 21357 0 239809 0 0 0 NATHAN A BENEFIELD SENIOR VICE PRESIDENT 162750 0 28737 0 0 0 7805 0 5971 0 205263 0 0 0 KELSEY PHILIE DIRECTOR OF MARKETING 128736 0 20000 0 0 0 5950 0 0 0 154686 0 0 0 FORM 990, PART VI, SECTION A, LINE 3 DUE TO THE AGREEMENTS BETWEEN THE COMMONWEALTH FOUNDATION AND COMMONWEALTH GROUP SERVICES 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 PROVIDES THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 2,562,927. MANAGEMENT AND GENERAL EXPENSES 701,573. FUNDRAISING EXPENSES 88,580. TOTAL EXPENSES 3,353,080.