2024-11-14T14:12:01-06:00 2023-12-31 390974031 WEGNER CPAS LLP 419 N LEE ST ALEXANDRIA VA 223142301 990 2023-01-01 861543050 COMMON SENSE SOCIETY COMM 2029489890 1455 PENNSYLVANIA AVE NW 400 WASHINGTON DC 20004 MARION SMITH PRESIDENT AND C.E.O. 2029489890 2024-11-14 1 1 GLENN MILLER CPA P00086726 7035190990 2024-11-14 2023 2024-10-15 13:58:12Z MARION SMITH 1455 PENNSYLVANIA AVE NW 400 WASHINGTON DC 20004 6765099 0 X COMMONSENSESOCIETY.ORG X 2021 VA COMMON SENSE SOCIETY'S MISSION IS TO PROMOTE THE PRINCIPLES OF LIBERTY, PROSPERITY, AND BEAUTY. 5 3 23 52 0 0 7410118 6230291 0 12263 0 415695 14858 13955 7424976 6672204 591313 445184 0 0 2824513 3445876 0 0 496745 3483876 2950193 6899702 6841253 525274 -169049 3290154 3189911 2622156 3058703 667998 131208 COMMON SENSE SOCIETY'S MISSION IS TO PROMOTE THE PRINCIPLES OF LIBERTY, PROSPERITY, AND BEAUTY. 0 0 2276479 367928 0 CIVIC ENGAGEMENT - ACTIVITIES WHICH USE PHYSICAL AND DIGITAL PUBLIC PLATFORMS TO PROMOTE COMMON SENSE SOCIETY'S WORK IN SUPPORT OF LOCAL CITIZENS AND COMMUNITIES. 1872105 55226 0 RESEARCH & PUBLICATIONS - ACTIVITIES WHICH PROVIDE RESEARCH AND THE RELATED PUBLICATIONS, INCLUDING MAGAZINE ARTICLES, BOOKS, REPORTS, OP-EDS, AND OTHER MEDIA. 615491 22029 12263 EDUCATION - ACTIVITIES WHICH EDUCATE VARIOUS BENEFICIARIES, INCLUDING STUDENTS, TEACHERS, AND PARENTS ON THE PRINCIPLES THAT FOSTER LIBERTY, PROSPERITY AND BEAUTY. 4764075 1 1 0 0 0 0 0 1 0 0 1 0 0 1 1 0 0 0 0 1 1 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 42 0 23 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 5 3 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 DC VA X X MARION SMITH 2029489890 1455 PENNSYLVANIA AVE NW SUITE 400 WASHINGTON DC 20004 THOMAS PETERFFY DIRECTOR 1.00 X 0 0 0 MARION SMITH PRESIDENT AND C.E.O. 50.00 X X 254160 0 34021 DAVID TALBOT SECRETARY & TREASURER, EXECUTIVE VP 50.00 X X 198563 0 27866 SOPHIE SCRUTON DIRECTOR 1.00 X 0 0 0 ALEXANDRE PESEY DIRECTOR 1.00 X 0 0 0 PAIGE HANSON CHIEF FINANCIAL OFFICER 40.00 X 182000 0 7902 AUSTIN STONE CHIEF OPERATING OFFICER 40.00 X 216667 0 14954 ELIZABETH STIFF CHIEF COMMUNICATIONS OFFICER 40.00 X 211505 0 37175 CHRISTINE EMERY VICE PRESIDENT, DEVELOPMENT 40.00 X 220000 0 28833 JOEL BOWERS VICE PRESIDENT, SOUTHERN US 40.00 X 183000 0 36162 CHRISTOPHER BEDFORD SENIOR FELLOW & EDITOR 40.00 X 221000 0 18700 1686895 0 205613 10 0 1 0 JOSHUA MITCHELL 6959 WILKINS LANE CHESTERTOWN MD 21620 SENIOR FELLOW 155837 DAVID ROSE 10335 N SUNSWEPT DRIVE CREVE COEUR MO 63141 SENIOR FELLOW 100001 2 90164 6140127 19352 6230291 TUITION 900099 12263 12263 12263 1575 1575 507015 92895 414120 414120 414120 13955 13955 13955 6672204 12263 0 429650 X 279303 279303 165881 165881 704512 434352 184723 85437 2246420 1367798 609671 268951 78050 47001 21836 9213 196597 120895 51756 23946 220297 135601 57992 26704 55502 36304 18360 838 62627 62627 780 780 1210200 1181537 18663 10000 82583 37044 43610 1929 60982 25036 35190 756 524420 122917 377597 23906 254158 195263 26242 32653 612637 588345 14406 9886 38835 38835 8986 925 8061 MEDIA 35400 24766 8108 2526 DUES AND SUBSCRIPTIONS 2837 1107 1730 246 246 6841253 4764075 1580433 496745 190974 519282 28 16 18595 0 180312 38489 453296 21097 423955 432199 500270 218 138193 119568 1837827 2080139 3290154 3189911 593921 400410 0 27006 2028235 2631287 2622156 3058703 X 651019 91375 16979 39833 667998 131208 3290154 3189911 -169049 -367741 0 X 0 0 0 X 3513155 7408287 6230291 17151733 3513155 7408287 6230291 17151733 15318311 1833422 1575 1575 17153308 45279 X PART II THE 2021 COLUMN IS FOR THE SHORT TAX YEAR 1/14/21-12/31/21. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 105108 X X 0 439596 20771 418825 13700 326 13374 432199 OPERATING LEASE RIGHT-OF-USE ASSETS 1877632 SECURITY DEPOSITS 49757 EMPLOYEE PLACEMENT FEE 47642 COLLECTIONS 105108 2080139 OPERATING LEASE LIABILITIES 2631287 2631287 1 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 GRANTS TO RECIPIENTS 165881 EUROPE (INCLUDING ICELAND & GREENLAND) 3 6 PROGRAM SERVICE ACTIVITIES CONFERENCE, FELLOWSHIP, AND LOCAL EVENT SUPPORT, TRAVEL, REIMBURSED EXPENSES 542796 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 0 0 PROGRAM SERVICE ACTIVITIES TRAVEL, REIMBURSED EXPENSES 2812 3 6 0 0 3 6 711489 0 711489 EUROPE (INCLUDING ICELAND & GREENLAND) PROGRAM SUPPORT 102391 EFT 0 EUROPE (INCLUDING ICELAND & GREENLAND) PROGRAM SUPPORT 21284 EFT 0 EUROPE (INCLUDING ICELAND & GREENLAND) PROGRAM SUPPORT 29907 EFT 0 EUROPE (INCLUDING ICELAND & GREENLAND) PROGRAM SUPPORT 6568 EFT 0 EUROPE (INCLUDING ICELAND & GREENLAND) PROGRAM SUPPORT 5702 EFT 0 4 1 0 0 0 0 0 0 PART I, LINE 2: COMMON SENSE SOCIETY ACTIVITELY PARTICIPATES IN, OR REVIEWS SUPPORT FOR, THE PURPOSE OF THE GRANT IN CONJUNCTION WITH THE GRANTEE. ADDITIONALLY, FINANCIAL INFORMATION IS REVIEWED THROUGHOUT THE AWARD TO ENSURE FUNDING WAS SPENT IN ACCORDANCE WITH THE GRANT AGREEMENT. PART I, LINE 3: EXPENDITURES ARE ACCOUNTED FOR UNDER THE ACCRUAL METHOD. 1 EDMUND BURKE FOUNDATION 600 PENNSYLVANIA AVE SE WASHINGTON DC 20003 833008254 501(C)3 205000 0 CONFERENCE SUPPORT THE ALLIANCE OF RHODES SCHOLARS INC 5331 NEVADA AVE NW WASHINGTON DC 20015 923821838 501(C)3 7000 0 GENERAL SUPPORT THE JEFFERSON COUNCIL 108 BERKSHIRE RD RICHMOND VA 23221 861766183 501(C)3 11500 0 EVENT VICTIMS OF COMMUNISM REMEMBRANCE ALLIANCE 1455 PENNSYLVANIA AVE NW SUITE 400 WASHINGTON DC 20004 881848775 N/A 49803 0 GENERAL SUPPORT 3 1 PART I, LINE 2: COMMON SENSE SOCIETY ACTIVITELY PARTICIPATES IN, OR REVIEWS SUPPORT FOR, THE PURPOSE OF THE GRANT IN CONJUNCTION WITH THE GRANTEE. ADDITIONALLY, FINANCIAL INFORMATION IS REVIEWED THROUGHOUT THE AWARD TO ENSURE FUNDING WAS SPENT IN ACCORDANCE WITH THE GRANT AGREEMENT. X 1 1 X X X X 0 0 0 0 0 0 0 0 0 MARION SMITH PRESIDENT AND C.E.O. 254160 0 0 0 0 0 10166 0 23855 0 288181 0 0 0 CHRISTINE EMERY VICE PRESIDENT, DEVELOPMENT 220000 0 0 0 0 0 8000 0 20833 0 248833 0 0 0 ELIZABETH STIFF CHIEF COMMUNICATIONS OFFICER 211505 0 0 0 0 0 8288 0 28887 0 248680 0 0 0 CHRISTOPHER BEDFORD SENIOR FELLOW & EDITOR 221000 0 0 0 0 0 2780 0 15920 0 239700 0 0 0 AUSTIN STONE CHIEF OPERATING OFFICER 216667 0 0 0 0 0 8467 0 6487 0 231621 0 0 0 DAVID TALBOT SECRETARY & TREASURER, EXECUTIVE VP 198563 0 0 0 0 0 7943 0 19923 0 226429 0 0 0 JOEL BOWERS VICE PRESIDENT, SOUTHERN US 183000 0 0 0 0 0 7320 0 28842 0 219162 0 0 0 PAIGE HANSON CHIEF FINANCIAL OFFICER 182000 0 0 0 0 0 7280 0 622 0 189902 0 0 0 PART I, LINE 1B AT THE SOLE DISCRETION AND APPROVAL BY THE PRESIDENT AND CEO, AN EMPLOYEE MAY FLY NON-ECONOMY CLASS FOR AN ELIGIBLE REASON, SUCH AS LENGTH OF FLIGHT. THESE DID NOT OCCUR OFTEN, AND WERE NOT TREATED AS TAXABLE COMPENSATION. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE DEPARTMENT COMPILES NECESSARY INFORMATION TO COMPLETE THE FORM 990. PAID TAX PREPARERS THEN ASSIST IN COMPLETING THE FORM, WHICH IS REVIEWED BY THE CFO AND CONTROLLER. THE COMPLETED DRAFT IS THEN REVIEWED BY THE PRESIDENT AND EXECUTIVE VICE PRESIDENT. A COMPLETE FINAL DRAFT OF THE FORM 990 IS GIVEN TO THE EXECUTIVE BOARD FOR FINAL COMMENTS AND APPROVAL BEFORE FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C DIRECTORS AND ALL EMPLOYEES REVIEW AND ACKNOWLEDGE THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS. ALL CONTRACTUAL AGREEMENTS SIGNED BY THE ORGANIZATION ARE APPROVED IN ACCORDANCE WITH A RESPONSIBILITY MATRIX. IN THE CASE OF A POTENTIAL CONFLICT OF INTEREST, MANAGEMENT WILL INVESTIGATE AND DETERMINE A COURSE FOR THE BEST INTEREST OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 15 INITIAL COMPENSATION AND SUBSEQUENT CHANGES TO COMPENSATION, INCLUDING SALARY AND BENEFITS, ARE DETERMINED AT LEVELS ABOVE EACH EMPLOYEE, UP TO THE BOARD LEVEL. BOARD MEMBERS, WHO ARE COMPENSATED EMPLOYEES, ARE EXCLUDED FROM VOTING ON THEIR OWN COMPENSATION. THE COMPENSATION OF THE CHIEF EXECUTIVE OFFICER AND EXECUTIVE VICE PRESIDENT IS DETERMINED BY THE BOARD'S COMPENSATION COMMITTEE; THE COMPENSATION FOR ALL OTHER OFFICERS AND EMPLOYEES ARE APPROVED BY THE EXECUTIVE VICE PRESIDENT AND THE CHIEF EXECUTIVE OFFICER. COMMON SENSE SOCIETY ALWAYS CONSIDERS CURRENT MARKET AND INDUSTRY CONDITIONS, THE REQUIREMENTS OF THE ROLE, AND THE EXPERIENCE BROUGHT TO THE ORGANIZATION WHEN CONSIDERING THE TOTAL COMPENSATION PACKAGE. FORM 990, PART VI, SECTION C, LINE 19 IN COMPLIANCE FOR THE PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D), THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 1,181,537. MANAGEMENT AND GENERAL EXPENSES 18,663. FUNDRAISING EXPENSES 10,000. TOTAL EXPENSES 1,210,200.