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Arkansas Policy Foundation

EIN 71-0771091 · Little Rock, AR

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthFair62 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE ARKANSAS POLICY FOUNDATION IS A NOT-FOR-PROFIT THINK TANK THAT CONDUCTS RESEARCH AND ANALYZES THE IMPACT OF PUBLIC POLICIES ON THE PEOPLE OF ARKANSAS. THE FOUNDATION WAS FOUNDED IN 1995 AND EMPHASIZES THE IMPORTANCE OF EDUCATION AND FISCAL POLICIES WHILE ENCOURAGING CITIZENSHIP.THE FOUNDATION DISTRIBUTES RESEARCH MEMOS AND REPORTS VIA NEWS MEDIA AND THE INTERNET, AND HOSTS AND PARTICIPATES IN PUBLIC FORUMS.

Income
$121,530
Spending
$122,138
Spent on programs
75%
Reserves
0.5 months of spending
Largest source of income
donations and private grants, 100%
Employees
1
Highest pay
$96,830, executive direc

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Fair: 62 out of 100. Higher than 32% of charities in its peer group (crime and legal services, under $250k).

  • Reserves

    4 of 35

    Spendable reserves would cover 0.5 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    8 of 15

    Spending exceeded income by 1% of income.

  • Income trend

    15 of 15

    Income rose 2% on the year before.

  • Spending floor

    15 of 15

    75% of spending went to programs and raising each dollar of donations cost 1 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 90% of charities in its peer group (crime and legal services, under $250k).

  • Independent board

    25 of 25

    10 of 11 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. $90,998 spent. FIFTEEN (15) RESEARCH MEMOS WERE DISTRIBUTED IN 2025. THE MEMOS EXAMINED POLICY AREAS INCLUDING CITIZENSHIP, THE U.S. AND ARKANSAS ECONOMIES, EDUCATION, FISCAL POLICY, AND INFRASTRUCTURE. TOPICS INCLUDED (CITIZENSHIP) OPPORTUNITIES FOR FUTURE LEADERS; (ECONOMY) COINCIDENT ECONOMIC INDICATORS, ARKANSAS NONFARM PAYROLL EMPLOYMENT GROWTH, ARKANSAS REAL GDP GROWTH, REAL GDP ACROSS SECTORS, THE DURABLE GOODS SECTOR, ARKANSAS PERSONAL INCOME GROWTH; (EDUCATION) THE ARKANSAS SCHOOL CHOICE MARKET, REGIONAL MARKETS; (FISCAL POLICY) TECHNOLOGY'S ROLE IN IMPROVING STATE GOVERNMENT EFFICIENCY, INCOME TAXES, TAX RATES, FISCAL TRENDS; (MEDICAL CARE) UNINSURED ARKANSANS ACCESS TO 'POP-UP' CLINICS, AND RIGHT TO TRY.THE FOUNDATION DISTRIBUTES ITS RESEARCH VIA ITS WEBSITE (WWW.ARKANSASPOLICYFOUNDATION.ORG) AND THE U.S. MAIL. RESEARCH IS DISTRIBUTED FREE OF CHARGE. THE FOUNDATION HAS DISTRIBUTED DICTIONARIES TO ARKANSAS K12 STUDENTS SINCE 2005. THE FOUNDATION PARTICIPATES WITH CIVIC AND COMMUNITY GROUPS AND ALSO SPONSORS FREE PUBLIC FORUMS. THE FOUNDATION PARTICIPATED IN A FISCAL POLICY FORUM ON ECONOMIC CONDITIONS.THE FOUNDATION IS AN EDUCATIONAL ORGANIZATION THAT SEEKS TO FOSTER CITIZENSHIP AMONG ARKANSANS. THE FOUNDATION'S GOVERNING BOARD INCLUDES AN ACCOUNTANT, BANKER, ECONOMIST, FOUNDATION EXECUTIVE, INVESTMENT PROFESSIONAL, RETIRED FOUNDATION EXECUTIVE, RETIRED PUBLIC SCHOOL ADMINISTRATOR, AND THREE BUSINESSMEN.VISIBILITY: NEWS MEDIA CITED THE FOUNDATION'S RESEARCH IN 2025. THE FOUNDATION'S WEBSITE INCLUDES A VISIBILITY FEATURE THAT LISTS MEDIA CITATIONS. THESE INCLUDED THE ARKANSAS DEMOCRAT-GAZETTE, NORTHWEST ARKANSAS DEMOCRAT-GAZETTE, TALK BUSINESS, NORTHWEST ARKANSAS BUSINESS JOURNAL, EUREKA SENTINEL, AND MESA VALLEYS PROGRESS.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since August 1995.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

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