2025-08-11T05:54:16-05:00 2024-09-30 251638525 GROSSMAN YANAK & FORD LLP 444 LIBERTY AVENUE SUITE 500 PITTSBURGH PA 15222 990 2023-10-01 232473845 THE COMMONWEALTH FOUNDATION FOR PUBLIC POLICY ALTERNATIVES COMM 7176711901 223 STATE STREET HARRISBURG PA 17101 ANDREW J LEWIS PRESIDENT & CEO 7176711901 2025-08-06 1 1 RICHARD E DYNOSKE P00095538 4123389300 2025-08-06 2023 2025-03-06 01:10:19Z X ANDREW J LEWIS 223 STATE STREET HARRISBURG PA 17101 12137868 0 X WWW.COMMONWEALTHFOUNDATION.ORG X 1987 PA TRANSFORMS FREE-MARKET IDEAS INTO PUBLIC POLICIES, EMPOWERING ALL PENNSYLVANIANS TO THRIVE. 9 9 18 0 0 0 9348387 11808248 0 0 205635 329620 0 0 9554022 12137868 300652 217484 0 0 1989163 2248205 1267840 685044 1103287 5482707 7842436 9040362 10993169 513660 1144699 5691370 6856601 875389 895921 4815981 5960680 THE COMMONWEALTH FOUNDATION TRANSFORMS FREE-MARKET IDEAS INTO PUBLIC POLICIES, EMPOWERING ALL PENNSYLVANIANS TO THRIVE. 0 0 4503655 POLICY ANALYSIS: THE COMMONWEALTH FOUNDATION CONDUCTS VIGOROUS RESEARCH TO DEVELOP DATA-DRIVEN FREE-MARKET POLICY SOLUTIONS, IN ADDITION TO OFFERING ANALYSIS OF EXISTING POLICIES AND PROGRAMS, DISSEMINATING THESE RESOURCES THROUGH OUR PUBLIC AFFAIRS AND GOVERNMENT AFFAIRS PROGRAMS. 2168442 GOVERNMENT AFFAIRS: THE COMMONWEALTH FOUNDATION WORKS DIRECTLY WITH LAWMAKERS, ELECTED OFFICIALS, AND THEIR TEAMS TO EDUCATE THEM AND ADVOCATE FOR FREE-MARKET POLICIES THROUGH MEETINGS, BRIEFINGS, AND OTHER FORMATS, INCLUDING EMAIL, MAIL, AND HAND DELIVERY TO THE STATE CAPITOL. 1668024 217484 PUBLIC AFFAIRS & MEDIA: THE COMMONWEALTH FOUNDATION DISTILLS AND DISSEMINATES ITS POLICY INFORMATION THROUGH COMPELLING MESSAGING TO REACH KEY AUDIENCES, INCLUDING LAWMAKERS, OTHER POLICY-FOCUSED ORGANIZATIONS, AND THE INTERESTED PUBLIC. 8340121 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 32 0 1 18 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 CO CT FL MI NJ NY OH SC VA WI X MARK R WILSON CFO - COMMONWEALTH GROUP SERVICES 6102029681 223 STATE STREET 1ST FLOOR HARRISBURG PA 17101 GEORGE GH COATES JR DIRECTOR & CHAIR 1.00 X X 0 0 0 GERARD ALEXANDER DIRECTOR 1.00 X X 0 0 0 WILLIAM E SORDONI DIRECTOR 1.00 X X 0 0 0 C BRUCE KERN II DIRECTOR & SECRETARY 1.00 X 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 SARAH Y SIMKISS DIRECTOR 1.00 X 0 0 0 STEPHEN L BLOOM VICE PRESIDENT 40.00 X 219926 0 32606 NATHAN A BENEFIELD SENIOR VICE PRESIDENT 40.00 X 201439 0 14552 CHARLES F MITCHELL PRESIDENT(THROUGH 9/13/24) 40.00 X 0 0 0 ANDREW J LEWIS PRESIDENT & CEO (EFFECTIVE 9/13/24) 40.00 X 0 0 0 JENNIFER T STEFANO EXECUTIVE VP(THROUGH 3/13/24) 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 C ROGER CUSTER VICE PRESIDENT 40.00 X 0 0 0 DAVID OSBORNE SENIOR FELLOW 40.00 X 113317 0 25295 ABBEY HASLAM DIRECTOR OF GOVERNMENT AFFAIRS 40.00 X 115276 0 19336 ELIZABETH STELLE DIRECTOR OF POLICY ANALYSIS 40.00 X 120328 0 10122 JAMES MILLER DIGITAL MARKETING DIRECTOR 40.00 X 124066 0 4963 KEVIN KANE DIRECTOR OF LEGISLATIVE STRATEGY 40.00 X 106246 0 14801 1000598 0 121675 7 0 1 0 THE BULLFINCH GROUP 1123 STAPLES STREET NORTHEAST UNIT WASHINGTON DC 20002 POLLING AND RESEARCH SERVICES 109500 1 11808248 3700 11808248 329620 329620 12137868 0 0 329620 X 217484 217484 493701 469016 24685 1454201 1160730 269032 24439 56043 43625 11386 1032 104096 82319 19955 1822 140164 116357 21878 1929 78912 900 78012 18304 18304 685044 685044 4313221 3310333 884135 118753 1393815 1393815 382611 129585 99751 153275 117047 97109 18389 1549 271988 238607 13782 19599 561744 529262 16467 16015 87092 72256 13683 1153 17249 14311 2710 228 CONTRACT RESEARCH 375428 342256 53 33119 SUBSCRIPTION/MEMBERSHIP 174637 102895 56019 15723 GRAPHIC DESIGN 112815 83336 0 29479 MISCELLANEOUS 1424 1181 224 19 -63851 -65256 1296 109 10993169 8340121 1549761 1103287 5032254 5930996 8463 27105 81317 30216 85121 60212 1015262 380911 231503 634351 8068 7940 244644 165781 5691370 6856601 624041 730140 50000 201348 165781 875389 895921 X 4815981 5960680 4815981 5960680 5691370 6856601 1144699 0 X 0 1 X 0 0 X 5554970 7292400 8447145 9348387 11808248 42451150 5554970 7292400 8447145 9348387 11808248 42451150 4468397 37982753 20532 376 25145 205635 329620 581308 3192 2750 1000 6942 43039400 0.88250 0.86720 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 165131 28440 193571 10880372 11073943 703697 175924 0 0 513271 561380 610915 703697 2389263 3583895 483639 126356 122898 193571 926464 128318 140345 152729 175924 597316 895974 10694 82258 91446 165131 349529 361200 152646 208554 654062 228265 425797 634351 OPERATING LEASE ROU LIABILITY - SHORT TERM 37318 OPERATING LEASE ROU LIABILITY - LONG TERM 128463 165781 X 12253943 116075 116075 12137868 0 12137868 11109244 116075 116075 10993169 0 10993169 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, 2024, AND YEAR ENDED SEPTEMBER 30, 2023, 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 2021. X X X X 1 COMMONWEALTH GROUP SERVICES (ADDRESS SEE PAR 223 STATE STREET 1ST FLOOR HARRISBURG PA 17101 PLEASE SEE PART IV 1 11506118 1461800 10044318 11506118 1461800 10044318 PA CO CT FL MI NJ NY OH SC VA WI PART I - LINE 2B, LIST OF TEN HIGHEST PAID FUNDRAISERS: (I) NAME OF FUNDRAISER: COMMONWEALTH GROUP SERVICES (I) ADDRESS OF FUNDRAISER: 223 STATE STREET, 1ST FLOOR, HARRISBURG, PA 17101 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 PROVIDED FINANCE SERVICES TO COMMONWEALTH FOUNDATION UNDER A SEPARATE SERVICES AGREEMENT. THE FINANCE DEPARTMENT AT COMMONWEALTH GROUP SERVICES DEPOSITED THE CONTRIBUTIONS AND WAS RESPONSIBLE FOR THE RECORD-KEEPING AND REPORTING OF ALL FINANCIAL TRANSACTIONS. THE AGREEMENT BETWEEN COMMONWEALTH FOUNDATION AND COMMONWEALTH GROUP SERVICES ENDED ON SEPTEMBER 30, 2024. 1 REASON FOUNDATION 5737 MESMER AVE LOS ANGELES CA 90230 953298239 501(C)(3) 10000 0 PLEASE SEE SCHEDULE I-PART IV-SUPPLEMENTAL INFORMATION PA FAMILIES FOR EDUCATION CHOICE 350 TOWNE SQUARE WAY 97796 PITTSBURGH PA 15227 882536665 501(C)(3) 12000 0 PLEASE SEE SCHEDULE I-PART IV-SUPPLEMENTAL INFORMATION IMMANUEL CHRISTIAN SCHOOL 40 W HEMLOCK ST PO BOX 487 HAZLETON PA 18201 232242547 501(C)(3) 25000 0 PLEASE SEE SCHEDULE I-PART IV-SUPPLEMENTAL INFORMATION DONORS TRUST 1800 DIAGONAL ROAD SUITE 280 ALEXANDRIA VA 22314 522166327 501(C)(3) 120000 0 PLEASE SEE SCHEDULE I-PART IV-SUPPLEMENTAL INFORMATION LIFE MALE STEAM ACADEMY 777 PENN CENTER BLVD SUITE 102 PITTSBURGH PA 15235 474593867 501(C)(3) 25000 0 PLEASE SEE SCHEDULE I-PART IV-SUPPLEMENTAL INFORMATION BLACK PASTORS UNITED FOR EDUCATION 1501 MARKET ST HARRISBURG PA 17103 932737136 501(C)(3) 14053 0 PLEASE SEE SCHEDULE I-PART IV-SUPPLEMENTAL INFORMATION 6 0 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(H)- PURPOSE OF GRANT OR ASSISTANCE TO SUPPORT NONPROFIT 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 189982 0 29594 0 350 0 9082 0 23524 0 252532 0 0 0 NATHAN A BENEFIELD SENIOR VICE PRESIDENT 172089 0 29000 0 350 0 8214 0 6338 0 215991 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 MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST, AS REQUIRED BY THE IRS. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 3,310,333. MANAGEMENT AND GENERAL EXPENSES 884,135. FUNDRAISING EXPENSES 118,753. TOTAL EXPENSES 4,313,221. FORM 990, PART IX, LINE 11G, OTHER PROFESSIONAL FEES LINE ITEMS LISTED FOR OTHER PROFESSIONAL FEES: IT CONSULTANTS: $117,008 SOCIAL MEDIA: $79,869 DIRECT MAIL: $129,586 PROFESSIONAL MANAGEMENT SERVICES: $3,265,463 RECRUITING SERVICES: $187,139 OTHER CONSULTANTS: $534,156 TOTAL OTHER PROFESSIONAL FEES: $4,313,221 FORM 990, PART VII, SECTION A, LINE 1A EFFECTIVE SEPTEMBER 13, 2024, WILLIAM E. SORDONI ASSUMED THE ROLE OF TREASURER, SUCCEEDING GERARD ALEXANDER. BOTH INDIVIDUALS REMAIN DIRECTORS ON THE BOARD.