2019-09-26T11:56:12-05:00 2018-12-31 311746337 WINTERSET CPA GROUP INC 4679 WINTERSET DRIVE COLUMBUS OH 43220 990 2018-01-01 311278593 THE BUCKEYE INSTITUTE FOR PUBLIC POLICY SOLUTIONS BUCK 6142244422 88 EAST BROAD STREET SUITE 1300 COLUMBUS OH 43215 ROBERT ALT PRESIDENT & CEO 6142244422 2019-09-24 true J MATTHEW YUSKEWICH CPA P00010925 6144597700 2019-09-26 204.210.170.38 2019-09-26 11:56:12 CD P 42357FC485E6B35C87ECC70B799B475F374B77AC 42357FC485E6B35C87ECC70B799B475F374B77AC 2018 2019-02-21 02:37:17Z X ROBERT ALT 88 EAST BROAD STREET SUITE 1300 COLUMBUS OH 43215 3952771 false X WWW.BUCKEYEINSTITUTE.ORG X 1989 OH THE BUCKEYE INSTITUTE IS AN INDEPENDENT RESEARCH AND EDUCATIONAL INSTITUTE -- A THINK TANK -- WHOSE MISSION IS TO ADVANCE FREE-MARKET PUBLIC POLICY IN THE STATES. 6 5 17 7 0 2883163 3388225 0 3832 27886 19564 25342 2906559 3441453 0 0 1294618 1519430 484 756 100297 474473 873734 1769575 2393920 1136984 1047533 2067236 3176579 18224 80034 2049012 3096545 THE BUCKEYE INSTITUTE IS AN INDEPENDENT RESEARCH AND EDUCATIONAL INSTITUTE -- A THINK TANK -- WHOSE MISSION IS TO ADVANCE FREE-MARKET PUBLIC POLICY IN THE STATES. false false 2192763 THE BUCKEYE INSTITUTE FOCUSES ON ECONOMIC AND LEGAL PUBLIC POLICY. BUCKEYE'S ECONOMIC RESEARCH CENTER (ERC) PRODUCES ACADEMIC-QUALITY, PEER- REVIEWED, SCHOLARLY REPORTS AND DYNAMIC MODELS TO ASSESS THE IMPACT OF VARIOUS POLICY CHANGES ON STATE ECONOMIES. BUCKEYE'S LEGAL CENTER FILES AMICUS BRIEFS, ENGAGES IN DIRECT LITIGATION IN SUPPORT OF FREE-MARKET PUBLIC POLICY SOLUTIONS, AND ALSO WORKS TO ADVANCE SENSIBLE CRIMINAL JUSTICE REFORMS AT THE STATE LEVEL. 2192763 true true false true false false false false false false true false false false true true true false false false false false false false false false false false false true false false false false false false true false true false false false false false false false false true 12 0 true 17 true false false false false false false false false false false false false false false X 6 5 true false false false false false false true true false false true true true true true true true true false OH X ROBERT ALT 6142244422 88 EAST BROAD STREET SUITE 1300 COLUMBUS OH 43215 ROBERT ALT PRESIDENT & 40.00 X X 320000 0 17523 RONALD A MCMASTER PHD SECRETARY 1.00 X X 0 0 0 BRADLEY A SMITH CHAIR 1.00 X X 0 0 0 ANDREW O SMITH TREASURER 1.00 X X 0 0 0 DANIEL F BROPHY TRUSTEE 1.00 X 0 0 0 MARK D JORDAN VICE CHAIR 1.00 X 0 0 0 REA S HEDERMAN JR VP OF POLICY 40.00 X 170000 0 18230 REBEKAH ALT CHIEF EXTERN 40.00 X 170000 0 7780 DANIEL J DEW LEGAL FELLOW 40.00 X 114813 0 11554 774813 55087 4 false true false BAKERHOSTETLER 1050 CONNECTICUT AVE NW SUITE 1100 WASHINGTON DC DC 200365403 LEGAL SERVICES 254052 1 3388225 521957 3388225 13694 13694 525510 511318 14192 14192 14192 TRAVEL REIMBURSMENT INCOME 19461 19461 OTHER REIMBURSEMENT INCOME 5881 5881 25342 3441453 53228 703533 616826 35177 51530 675603 605315 39500 30788 7722 5614 1185 923 45815 39396 4430 1989 86757 77214 4338 5205 303092 302480 612 7247 7247 756 756 176880 174915 1154 811 7550 7550 124689 119950 3307 1432 22953 22427 63 463 43332 38566 2166 2600 98401 97614 787 36067 36067 16694 16033 258 403 4959 4580 158 221 OTHER EXPENSES 30605 28216 2389 UNREALIZED LOSS 1265 1265 2393920 2192763 100860 100297 104600 252289 1921289 2876123 20130 4235 7619 68830 48412 37112 20418 2067236 3176579 14701 77453 3523 2581 18224 80034 X 1732525 2397370 316487 699175 2049012 3096545 2067236 3176579 1047533 X true X true X true false X 851386 1658029 1897869 2883163 3388225 10678672 851386 1658029 1897869 2883163 3388225 10678672 1472870 9205802 2810 289 3832 27886 34817 2789 11610 19564 25342 59305 10772794 59423 0.85450 0.73790 X PART II, LINE 10 2014-2018 OTHER REIMBURSEMENT INCOME 8,999 2014-2018 TRAVEL REIMBURSEMENT INCOM 42,847 2014-2018 OTHER MISCELLANEOUS INCOME 7,459 4750 4750 2389170 2393920 269696 67424 235147 238691 269696 743534 1115301 2106 4243 4750 11099 58787 59673 67424 185884 278826 68830 48412 20418 20418 OTHER LIABILITIES 2581 2581 X 3494212 52759 52759 3441453 3441453 2446679 52759 52759 2393920 2393920 SCHEDULE D, PAGE 3, PART X THE INSTITUTE ADHERES TO THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES (FASB ASC 740-10) (FORMERLY FIN 48), WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE INSTITUTE MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE INSTITUTE, AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. AT DECEMBER 31, 2018 AND 2017, THERE WERE NO MATERIAL UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES. THE INSTITUTE FILES FORM 990 IN THE U.S. FEDERAL JURISDICTION. WITH FEW EXCEPTIONS, THE INSTITUTE IS NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2015. X true true X X X X false false false false false false false false false ROBERT ALT PRESIDENT & CEO 255000 65000 9600 7923 337523 REA S HEDERMAN JR VP OF POLICY 165000 5000 5100 13130 188230 REBEKAH ALT CHIEF EXTERNAL AFFAI 145000 25000 5100 2680 177780 REBEKAH ALT KEY EMPLOYEE 177780 COMPENSATION false X 10709 FMV AT TIME OF DONATION X 7 511248 MARKET PRICE PER NYSE false false false FORM 990, PAGE 6, PART VI, LINE 2 ROBERT ALT REBEKAH ALT PRESIDENT KEY EMPLOYEE HUSBAND & WIFE FORM 990, PAGE 6, PART VI, LINE 11B THE PRESIDENT SENDS A COMPLETE DRAFT COPY OF THE FORM 990 TO ALL BOARD MEMBERS FOR REVIEW. BOTH THE INDEPENDENT AUDITOR AND PRESIDENT ARE AVAILABLE DURING THE REVIEW PERIOD TO PROVIDE EXPLANATIONS OR ADDITIONAL INFORMATION. FORM 990, PAGE 6, PART VI, LINE 12C BOARD MEMBERS ARE REQUIRED TO REPORT ANY CONFLICTS OF INTEREST ANNUALLY. FORM 990, PAGE 6, PART VI, LINE 15A A SALARY SURVEY IS CONDUCTED ON OUR BEHALF FOR POSITIONS IN SIMILARLY SITUATED ORGANIZATIONS. THAT SALARY SURVEY IS USED BY THE BOARD OF TRUSTEE MEMBERS TO GUIDE SALARY DECISIONS FOR THE PRESIDENT. FORM 990, PAGE 6, PART VI, LINE 15B A SALARY SURVEY IS CONDUCTED ON OUR BEHALF FOR POSITIONS IN SIMILARLY SITUATED ORGANIZATIONS. THAT SALARY SURVEY IS USED BY THE PRESIDENT AND/OR THE BOARD OF TRUSTEE MEMBERS WHO ARE NOT RECUSED TO GUIDE SALARY DECISIONS FOR KEY EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 19 ALL SUCH DOCUMENTATION REQUIRED BY LAW TO BE PUBLICLY AVAILABLE ARE AVAILABLE TO THE PUBLIC UPON REQUEST. NO LOBBYING ACTIVITY DURING 2015.