Cornerstone Policy Research
Cornerstone Policy Research faces recent deficits despite fluctuating revenue, with no reported officer compensation.
EIN: 20516032 · Manchester, NH · NTEE: P30 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $309K |
| Total Expenses | $364K |
| Program Spending | 70% |
| CEO/Top Officer Pay | $300,000 |
| Net Assets | $274K |
| Transparency Score | 65/100 |
Is Cornerstone Policy Research Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Cornerstone Policy Research directs 70% of its spending to programs. This meets the industry benchmark of 65% for efficient nonprofits.
About Cornerstone Policy Research
Cornerstone Policy Research (EIN: 20516032) is a nonprofit organization based in Manchester, NH, classified under NTEE code P30. The organization reported total revenue of $309K and total assets of $312K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Cornerstone Policy Research's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Cornerstone Policy Research is a small nonprofit that has been operating for 26 years, with 14 years of IRS 990 filings on record (2010–2023). Revenue has grown at a compound annual rate of 14.2%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $290K |
| Total Expenses | $364K |
| Surplus / Deficit | $-74,371 |
| Total Assets | $274K |
| Total Liabilities | $9 |
| Net Assets | $274K |
| Operating Margin | -25.6% |
| Debt-to-Asset Ratio | 0.0% |
| Months of Reserves | 9.0 months |
Financial Health Grade: B
In 2023, Cornerstone Policy Research reported a deficit of $74K with expenses exceeding revenue, holds 9.0 months of operating reserves (strong position), has a debt-to-asset ratio of 0.0% (very low leverage).
Financial Trends
Over 14 years of filings (2010–2023), Cornerstone Policy Research's revenue has grown at a compound annual growth rate (CAGR) of 14.2%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -13.1% | -9.1% | -21.1% |
| 2022 | -25.3% | +39.3% | -16.2% |
| 2021 | +16.6% | +46.7% | +62.2% |
| 2020 | +57.4% | -16.6% | +278.0% |
| 2019 | +47.0% | +87.5% | +14.3% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2000 |
| IRS Ruling Date | 2000 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Cornerstone Policy Research with a Mission Score of 65 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 20%
- programs: 70%
- fundraising: 10%
According to IRS 990 filings, Cornerstone Policy Research allocates its expenses as follows: admin: 20%, programs: 70%, fundraising: 10%. Approximately 70% goes to programs, indicating moderate mission focus.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $74K, with expenses exceeding revenue.
- Debt-to-asset ratio: 0.0%.
Executive Compensation Analysis
Executive compensation is consistently reported at 0% across all available filings, indicating that officers are not drawing salaries from the organization, which is highly unusual for an organization with revenues exceeding $300,000 annually.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Cornerstone Policy Research's IRS 990 filings:
- Consistent deficits in recent years (2022, 2023) where expenses significantly exceeded revenue.
- Declining assets from a peak of $413,974 in 2021 to $273,723 in 2023.
- Unusual 0% officer compensation for an organization with over $300,000 in annual revenue, potentially indicating undisclosed compensation or reliance on unpaid leadership.
Strengths
The following positive indicators were identified for Cornerstone Policy Research:
- Long history of IRS 990 filings (14 filings), indicating transparency in reporting.
- Generally low or no reported liabilities across most filing periods.
- Significant revenue growth observed in earlier periods (e.g., 2017 to 2021).
Frequently Asked Questions about Cornerstone Policy Research
Is Cornerstone Policy Research a legitimate charity?
Based on AI analysis of IRS 990 filings, Cornerstone Policy Research (EIN: 20516032) some concerns. Mission Score: 65/100. 3 red flags identified, 3 strengths noted.
How does Cornerstone Policy Research spend its money?
Cornerstone Policy Research directs 70% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Cornerstone Policy Research tax-deductible?
Cornerstone Policy Research is registered as a tax-exempt nonprofit (EIN: 20516032). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the Cornerstone Policy Research CEO make?
Cornerstone Policy Research's highest-compensated officer earns $300,000 annually. The organization reported $309K in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of Cornerstone Policy Research's spending goes to programs?
Cornerstone Policy Research directs 70% to programs, 10% to fundraising. This meets the 65% industry benchmark for efficient nonprofits.
How does Cornerstone Policy Research compare to similar nonprofits?
With a transparency score of 65/100 (Good), Cornerstone Policy Research is above average for NTEE category P30 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Cornerstone Policy Research located?
Cornerstone Policy Research is headquartered in Manchester, New Hampshire and files with the IRS under EIN 20516032. It is classified under NTEE code P30.
How many years of IRS 990 filings does Cornerstone Policy Research have?
Cornerstone Policy Research has 14 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $309K in total revenue.
Is Cornerstone Policy Research financially stable?
The organization has experienced significant deficits in 2022 and 2023, with expenses exceeding revenue by $67,089 and $74,371 respectively. This trend raises concerns about its short-term financial stability if not reversed.
How does Cornerstone Policy Research fund its operations?
Based on the revenue figures, the organization primarily relies on contributions and grants. The recent deficits suggest that current funding levels are insufficient to cover its operational expenses.
What is the trend in the organization's assets?
Assets have fluctuated significantly, peaking at $413,974 in 2021 and declining to $273,723 by 2023, indicating a draw-down on reserves or a decrease in asset value.
Why is officer compensation consistently 0%?
The consistent reporting of 0% officer compensation suggests that key leadership may be volunteers or compensated through other means not reported as officer compensation on the 990, which is unusual for an organization of this size and activity level.
Filing History
IRS 990 filing history for Cornerstone Policy Research showing financial trends over 14 years of public records:
Over 14 years of IRS 990 filings (2010–2023), Cornerstone Policy Research's revenue has grown by 463.7%, moving from $51K to $290K. Total assets increased by 952.3% over the same period, from $26K to $274K. Total functional expenses rose by 399.5%, from $73K to $364K. In its most recent filing year (2023), Cornerstone Policy Research reported a deficit of $74K, with expenses exceeding revenue. The organization holds $9 in liabilities against $274K in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $274K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $290K | $364K | $274K | $9 | — | — |
| 2022 | $334K | $401K | $347K | $0 | — | — |
| 2021 | $447K | $288K | $414K | $0 | — | View 990 |
| 2020 | $383K | $196K | $255K | $391 | — | View 990 |
| 2019 | $244K | $235K | $68K | $0 | — | View 990 |
| 2018 | $166K | $125K | $59K | $115 | — | View 990 |
| 2017 | $25K | $12K | $19K | $0 | — | View 990 |
| 2016 | $40K | $53K | $6K | $0 | — | View 990 |
| 2015 | $57K | $58K | $20K | $1K | — | View 990 |
| 2014 | $68K | $55K | $20K | $0 | — | View 990 |
| 2013 | $26K | $58K | $10K | $4K | — | View 990 |
| 2012 | $55K | $52K | $38K | $0 | — | View 990 |
| 2011 | $40K | $31K | $35K | $0 | — | View 990 |
| 2010 | $51K | $73K | $26K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $290K, expenses of $364K, and assets of $274K (revenue -13.1% year-over-year).
- 2022: Revenue of $334K, expenses of $401K, and assets of $347K (revenue -25.3% year-over-year).
- 2021: Revenue of $447K, expenses of $288K, and assets of $414K (revenue +16.6% year-over-year).
- 2020: Revenue of $383K, expenses of $196K, and assets of $255K (revenue +57.4% year-over-year).
- 2019: Revenue of $244K, expenses of $235K, and assets of $68K (revenue +47.0% year-over-year).
- 2018: Revenue of $166K, expenses of $125K, and assets of $59K (revenue +559.9% year-over-year).
- 2017: Revenue of $25K, expenses of $12K, and assets of $19K (revenue -37.8% year-over-year).
- 2016: Revenue of $40K, expenses of $53K, and assets of $6K (revenue -28.8% year-over-year).
- 2015: Revenue of $57K, expenses of $58K, and assets of $20K (revenue -17.0% year-over-year).
- 2014: Revenue of $68K, expenses of $55K, and assets of $20K (revenue +161.0% year-over-year).
- 2013: Revenue of $26K, expenses of $58K, and assets of $10K (revenue -52.4% year-over-year).
- 2012: Revenue of $55K, expenses of $52K, and assets of $38K (revenue +36.0% year-over-year).
- 2011: Revenue of $40K, expenses of $31K, and assets of $35K (revenue -21.6% year-over-year).
- 2010: Revenue of $51K, expenses of $73K, and assets of $26K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Cornerstone Policy Research:
Data Sources and Methodology
This transparency report for Cornerstone Policy Research is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.