THE BUCKEYE INSTITUTE: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- THE BUCKEYE INSTITUTE (EIN 31-1278593)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-14
- IRS object ID
- 202533189349310288
- Schema version
- 2024v5.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-14T13:55:58-06:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 311148973 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VAN KREVEL & COMPANY | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O Box 1432 | AddressLine1Txt |
| City | Dublin | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 430176432 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 311278593 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Buckeye Institute | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BUCK | BusinessNameControlTxt |
| Phone | 6142244422 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 88 East Broad Street Suite 1300 | AddressLine1Txt |
| City | Columbus | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43215 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Robert Alt | PersonNm |
| Person Title | President & CEO | PersonTitleTxt |
| Phone | 6144597700 | PhoneNum |
| Signature | 2025-11-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Patricia Van Krevel CPA | PreparerPersonNm |
| PTIN | P01223566 | PTIN |
| Phone | 6147613743 | PhoneNum |
| Preparation | 2025-11-14 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Robert Alt | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 88 E Broad St Ste 1300 | AddressLine1Txt |
| City | Columbus | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43215 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,649,510 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.BuckeyeInstitute.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1989 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | The Buckeye Institute's mission is to advance free-market public policy in the states. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 4 | VotingMembersIndependentCnt |
| Total Employee | 17 | TotalEmployeeCnt |
| Total Volunteers | 8 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $4,227,221 | PYContributionsGrantsAmt |
| CY Contributions Grants | $4,217,436 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $359,779 | PYInvestmentIncomeAmt |
| CY Investment Income | $345,907 | CYInvestmentIncomeAmt |
| PY Other Revenue | $29,008 | PYOtherRevenueAmt |
| CY Other Revenue | $12,567 | CYOtherRevenueAmt |
| PY Total Revenue | $4,616,008 | PYTotalRevenueAmt |
| CY Total Revenue | $4,575,910 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,010,566 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,155,860 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $135 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $112,379 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $804,354 | PYOtherExpensesAmt |
| CY Other Expenses | $907,525 | CYOtherExpensesAmt |
| PY Total Expenses | $2,815,055 | PYTotalExpensesAmt |
| CY Total Expenses | $3,063,385 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,800,953 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,512,525 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $7,289,169 | TotalAssetsBOYAmt |
| Total Assets EOY | $8,823,748 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $226,658 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $193,552 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $7,062,511 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $8,630,196 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | The Buckeye Institute is an independent research and educational institution -- a think tank -- whose mission is to advance free-market public policy in the states. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $2,731,806 | ExpenseAmt |
| Revenue | $358,474 | RevenueAmt |
| Desc | See Schedule O. | Desc |
| Total Program Service Expenses | $2,731,806 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 15 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 17 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 4 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | OH | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Robert Alt | PersonNm |
| Phone | 6142244422 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 88 East Broad Street Suite 1300 | AddressLine1Txt |
| City | Columbus | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43215 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| Robert Alt | ||||||||
| President and CEO | 40.00 | Yes (X) | Yes (X) | $414,112 | $0 | $38,583 | ||
| Bradley A Smith | ||||||||
| Chairman | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Mark D Jordan | ||||||||
| Vice Chairman and Secretary | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Andrew O Smith | ||||||||
| Treasurer | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Hal R Arkes | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Rea S Hederman Jr | ||||||||
| Vice President of Policy | 40.00 | $184,669 | $0 | $33,860 | Yes (X) | |||
| Rebekah Alt | ||||||||
| Chief Operating Officer | 40.00 | $290,000 | $0 | $9,700 | Yes (X) | |||
| Joe Nichols | ||||||||
| Director of External Relat | 40.00 | $136,391 | $0 | $4,719 | Yes (X) | |||
| Lisa A Gates | ||||||||
| Vice President of Communic | 40.00 | $114,506 | $0 | $13,455 | Yes (X) | |||
| David C Tryon | ||||||||
| Director of Litigation | 40.00 | $133,891 | $0 | $16,418 | Yes (X) | |||
| Greg R Lawson | ||||||||
| Research Fellow | 40.00 | $117,141 | $0 | $4,142 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,390,710 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $120,877 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 7 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| BakerHostetler Key Tower | |||||
| 127 Public Square Suite 2000 | Cleveland | OH | 44114 | Legal | $269,636 |
| Wegman Hessler | |||||
| 6055 Rockside Woods Blvd N Suite 2 | Cleveland | OH | 44131 | Legal | $129,027 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $4,217,436 | AllOtherContributionsAmt |
| Noncash Contributions | $3,341 | NoncashContributionsAmt |
| Total Contributions | $4,217,436 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $340,511 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $340,511 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $78,776 | SecuritiesAmt |
| Other | $220 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $73,600 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $5,176 | SecuritiesAmt |
| Other | $220 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,396 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,396 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Travel Reimbursements | 900099 | $7,772 | $7,772 |
| Other Reimbursements | 900099 | $2,963 | $2,963 |
| Miscellaneous Income | 900099 | $1,832 | $1,832 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $12,567 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,575,910 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $358,474 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $972,546 | TotalAmt |
| Program Services | $821,850 | ProgramServicesAmt |
| Management And General | $90,360 | ManagementAndGeneralAmt |
| Fundraising | $60,336 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,001,395 | TotalAmt |
| Program Services | $911,002 | ProgramServicesAmt |
| Management And General | $53,083 | ManagementAndGeneralAmt |
| Fundraising | $37,310 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,208 | TotalAmt |
| Program Services | $19,496 | ProgramServicesAmt |
| Management And General | $1,592 | ManagementAndGeneralAmt |
| Fundraising | $1,120 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,223 | TotalAmt |
| Program Services | $32,717 | ProgramServicesAmt |
| Management And General | $6,234 | ManagementAndGeneralAmt |
| Fundraising | $272 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $120,488 | TotalAmt |
| Program Services | $106,030 | ProgramServicesAmt |
| Management And General | $8,434 | ManagementAndGeneralAmt |
| Fundraising | $6,024 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $534,864 | TotalAmt |
| Program Services | $513,708 | ProgramServicesAmt |
| Management And General | $21,156 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,023 | TotalAmt |
| Management And General | $12,023 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,432 | TotalAmt |
| Program Services | $13,212 | ProgramServicesAmt |
| Management And General | $5,220 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,000 | TotalAmt |
| Program Services | $12,000 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,960 | TotalAmt |
| Program Services | $17,341 | ProgramServicesAmt |
| Management And General | $5,173 | ManagementAndGeneralAmt |
| Fundraising | $446 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,043 | TotalAmt |
| Program Services | $31,757 | ProgramServicesAmt |
| Management And General | $2,197 | ManagementAndGeneralAmt |
| Fundraising | $1,089 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $90,002 | TotalAmt |
| Program Services | $76,299 | ProgramServicesAmt |
| Management And General | $9,368 | ManagementAndGeneralAmt |
| Fundraising | $4,335 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $105,608 | TotalAmt |
| Program Services | $104,484 | ProgramServicesAmt |
| Fundraising | $1,124 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,145 | TotalAmt |
| Program Services | $15,941 | ProgramServicesAmt |
| Management And General | $204 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,357 | TotalAmt |
| Program Services | $2,954 | ProgramServicesAmt |
| Management And General | $235 | ManagementAndGeneralAmt |
| Fundraising | $168 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,893 | TotalAmt |
| Program Services | $4,891 | ProgramServicesAmt |
| Management And General | $3,921 | ManagementAndGeneralAmt |
| Fundraising | $81 | FundraisingAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt |
|---|---|---|---|
| Other Legal Expenses | $38,672 | $38,672 | |
| All Other Expenses | $9,526 | $9,452 | $74 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,063,385 | TotalAmt |
| Program Services | $2,731,806 | ProgramServicesAmt |
| Management And General | $219,200 | ManagementAndGeneralAmt |
| Fundraising | $112,379 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $251,800 | BOYAmt |
| EOY | $154,550 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,686,086 | BOYAmt |
| EOY | $8,103,165 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $63,950 | BOYAmt |
| EOY | $330,000 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,187 | BOYAmt |
| EOY | $15,428 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $101,129 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $68,016 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,470 | BOYAmt |
| EOY | $33,113 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $66,265 | BOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $198,411 | BOYAmt |
| EOY | $187,492 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,289,169 | BOYAmt |
| EOY | $8,823,748 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,882 | BOYAmt |
| EOY | $72,670 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $196,776 | BOYAmt |
| EOY | $120,882 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $226,658 | BOYAmt |
| EOY | $193,552 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,969,694 | BOYAmt |
| EOY | $7,640,502 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,092,817 | BOYAmt |
| EOY | $989,694 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,062,511 | BOYAmt |
| EOY | $8,630,196 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,289,169 | BOYAmt |
| EOY | $8,823,748 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $1,512,525 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $7,335 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $47,825 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,128,018 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,345,850 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,554,058 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,227,221 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,217,436 | CurrentTaxYearAmt |
| Total | $16,472,583 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,128,018 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,345,850 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,554,058 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,227,221 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,217,436 | CurrentTaxYearAmt |
| Total | $16,472,583 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $4,733,259 | SubstantialContributorsTotAmt |
| Public Support Total170 | $11,739,324 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $22,250 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,958 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $16,638 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $359,779 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $345,907 | CurrentTaxYearAmt |
| Total | $749,532 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $13,939 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $14,174 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $12,274 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $29,008 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $12,567 | CurrentTaxYearAmt |
| Total | $81,962 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $17,304,077 | TotalSupportAmt |
| Public Support CY170 | 0.67840 | PublicSupportCY170Pct |
| Public Support PY170 | 0.65700 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule A, Part II, Line 10, Explanation of Other Income: | FormAndLineReferenceDesc |
| Explanation | Travel Reimbursements - 2020 Amount: $ 3,621. 2021 Amount: $ 5,154. 2022 Amount: $ 6,210. 2023 Amount: $ 7,792. 2024 Amount: $ 7,772. Other Reimbursements - 2020 Amount: $ 2,266. 2021 Amount: $ 0. 2022 Amount: $ 78. 2023 Amount: $ 15,422. 2024 Amount: $ 2,963. Miscellaneous Income - 2020 Amount: $ 8,052. 2021 Amount: $ 9,020. 2022 Amount: $ 5,986. 2023 Amount: $ 5,794. 2024 Amount: $ 1,832. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Section4955 Organization Tax | $0 | Section4955OrganizationTaxAmt |
| Section4955 Managers Tax | $0 | Section4955ManagersTaxAmt |
Total Grassroots Lobbying TotalGrassrootsLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Total Direct Lobbying TotalDirectLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $12,074 | FilingOrganizationsTotalAmt |
Total Lobbying Expend TotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $12,074 | FilingOrganizationsTotalAmt |
Other Exempt Purpose Expend OtherExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $3,051,311 | FilingOrganizationsTotalAmt |
Total Exempt Purpose Expend TotalExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $3,063,385 | FilingOrganizationsTotalAmt |
Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $303,169 | FilingOrganizationsTotalAmt |
Grassroots Nontaxable GrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $75,792 | FilingOrganizationsTotalAmt |
Tot Lbbyng Grassroot Mns Non Tx TotLbbyngGrassrootMnsNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Tot Lbby Expend Mns Lbbyng Non Tx TotLbbyExpendMnsLbbyngNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $262,622 | CurrentYearMinus3Amt |
| Current Year Minus2 | $260,529 | CurrentYearMinus2Amt |
| Current Year Minus1 | $290,753 | CurrentYearMinus1Amt |
| Current Year | $303,169 | CurrentYearAmt |
| Total | $1,117,073 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $1,675,610 | LobbyingCeilingAmt |
Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $7,140 | CurrentYearMinus3Amt |
| Current Year Minus2 | $10,945 | CurrentYearMinus2Amt |
| Current Year Minus1 | $9,148 | CurrentYearMinus1Amt |
| Current Year | $12,074 | CurrentYearAmt |
| Total | $39,307 | TotalAmt |
Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $65,656 | CurrentYearMinus3Amt |
| Current Year Minus2 | $65,132 | CurrentYearMinus2Amt |
| Current Year Minus1 | $72,688 | CurrentYearMinus1Amt |
| Current Year | $75,792 | CurrentYearAmt |
| Total | $279,268 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $418,902 | GrassrootsCeilingAmt |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,279 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,720 | DepreciationAmt |
| Book Value | $1,559 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $93,850 | OtherCostOrOtherBasisAmt |
| Depreciation | $62,296 | DepreciationAmt |
| Book Value | $31,554 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $33,113 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Operating Lease Liability | Desc |
| Amt | $120,882 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $120,882 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $4,892,491 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $7,335 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $309,246 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $316,581 | RevenueNotReportedAmt |
| Revenue Subtotal | $4,575,910 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $4,575,910 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $3,372,631 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $309,246 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $309,246 | ExpensesNotReportedAmt |
| Expenses Subtotal | $3,063,385 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $3,063,385 | TotalExpensesPerForm990Amt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Robert Alt | ||||||||||||||
| President and CEO | $304,112 | $0 | $110,000 | $0 | $0 | $0 | $12,900 | $0 | $26,223 | $0 | $453,235 | $0 | $0 | $0 |
| Rebekah Alt | ||||||||||||||
| Chief Operating Officer | $230,000 | $0 | $60,000 | $0 | $0 | $0 | $8,700 | $0 | $1,540 | $0 | $300,240 | $0 | $0 | $0 |
| Rea S Hederman Jr | ||||||||||||||
| Vice President of Policy | $177,669 | $0 | $7,000 | $0 | $0 | $0 | $6,060 | $0 | $28,340 | $0 | $219,069 | $0 | $0 | $0 |
| David C Tryon | ||||||||||||||
| Director of Litigation | $133,891 | $0 | $0 | $0 | $0 | $0 | $4,200 | $0 | $12,758 | $0 | $150,849 | $0 | $0 | $0 |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Rebekah Alt | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | Key Employee | RelationshipDescriptionTxt |
| Transaction | $300,240 | TransactionAmt |
| Transaction | Compensation;ListTotal 253860 | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (20 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part III, Line 4a | The Buckeye Institute develops durable and replicable economic and legal public policy solutions to our great nation's most pressing problems. 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, businesses, and taxpayers. Buckeye's amicus brief filings and direct litigation seek to expand liberty, opportunity, and prosperity for all Americans, protect individual rights, uphold the rule of law, limit government power, defend against encroachments on freedom and intrusions into citizens' lives, families, businesses, and property, which-we hope-will sustain our precious constitutional republic for generations to come. The Buckeye Institute Case Summaries for 2024 IRS Form 990 Filing |
| Form 990, Part III, Line 4a | Buckeye v. IRS. The IRS requires 501(c)(3) organizations, including The Buckeye Institute, to disclose their "significant donors" via Form 990, Schedule B. The Buckeye Institute sued, claiming that the U.S. Constitution protects the right of private association in the First Amendment. The case is pending in the Sixth Circuit Court of Appeals. No fees have been awarded. |
| Form 990, Part III, Line 4a | Ream v. U.S. Department of Treasury. John Ream, founder and owner of Trek Brewing in Newark, Ohio, would like to distill alcohol in his own home for personal consumption, which is prohibited by federal law. Ream sued, asserting that this law is unconstitutional because the federal government does not have the authority to regulate in-home distillation for personal consumption. The case is pending in the Sixth Circuit Court of Appeals. No fees have been awarded. |
| Form 990, Part III, Line 4a | Form 990, Part III, Line 4a (continued) The Big Board v. District of Columbia Department of Health. From 2020 to 2022, the Mayor of Washington, D.C., issued a series of 90-day emergency orders requiring eating establishments to check customers' vaccine status before allowing entry and requiring diners to wear masks. These rolling orders lasted two years. The Big Board sued, arguing that D.C. law did not authorize the Mayor to issue any emergency order lasting more than 90 days, and that re-issuing the orders was illegal. The U.S. District Court dismissed the case, and the U.S. Court of Appeals for the District of Columbia affirmed that dismissal. No fees have been awarded. |
| Form 990, Part III, Line 4a | Flannery v. Eckenwiler. From 2020 to 2022, the Mayor of Washington, D.C., issued a series of 90-day emergency orders requiring eating establishments to check customers' vaccine status before allowing entry and requiring diners to wear masks. Eric Flannery, owner of The Big Board neighborhood tavern, exercised his First Amendment rights by tweeting that everyone was welcome at The Big Board. When Mr. Flannery sought to renew his liquor license in 2022, members of the local Advisory Neighborhood Commission (ANC 6C) protested, in apparent retaliation for Mr. Flannery's public comments. With The Buckeye Institute's assistance, Mr. Flannery defeated the protest. Mr. Flannery sued, and this case is on appeal in the U.S. Court of Appeals. No fees have been awarded. |
| Form 990, Part III, Line 4a | Darling v. AFSCME. Plaintiffs are public employees who were previously union members but subsequently resigned. Although their unions accepted the resignations, they continued to deduct dues from plaintiffs. Plaintiffs sued to stop the wage theft and recoup their money. Plaintiffs assert that the contract, which requires plaintiffs to continue paying dues after terminating their membership, is invalid. The Common Pleas court dismissed the case, which was affirmed on appeal. The Ohio Supreme Court declined to accept jurisdiction. No fees were awarded. |
| Form 990, Part III, Line 4a | Littlejohn v. AFSCME. In June 2022, Necole Littlejohn notified her employer and the American Federation of State, County, and Municipal Employees (AFSCME), Ohio Council 8 of the AFL-CIO that she was resigning from the government union. Although the union accepted her resignation, it continued to deduct dues and her vacation time for union activities. Littlejohn brought this case against the union to enjoin their wage theft and recoup her money. The Ohio Hamilton County Common Pleas Court dismissed the case, which is on appeal in Ohio's First District Court of Appeals. The case is pending. No fees have been awarded. |
| Form 990, Part III, Line 4a | Schaad v. Alder. During the pandemic, Josh Schaad worked from home. Ohio House Bill 197, a temporary law passed during the pandemic, allowed municipalities to tax employees based on their "principal place of work" instead of the actual place of work. Effectively, Mr. Schaad was taxed by Cincinnati while he worked from home in Blue Ash. Mr. Schaad challenged the law, but the Ohio Supreme Court upheld Ohio House Bill 197. No fees were awarded. |
| Form 990, Part III, Line 4a | Curcio v. Hufford. During the pandemic, plaintiffs worked from their homes located outside of the municipalities where they worked. Ohio House Bill 197, a temporary law passed during the pandemic, allowed municipalities to tax employees based on their "principal place of work" instead of the actual place of work. Plaintiffs challenged the constitutionality of that law. Ohio's Sixth District Court of Appeals ultimately upheld Ohio House Bill 197. No fees were awarded. |
| Form 990, Part III, Line 4a | Morsy v. Dumas/Morsy v. Gentile. During the pandemic, Dr. Manal Morsy worked from her home in Blue Bell, Pennsylvania, rather than downtown Cleveland. Ohio House Bill 197, a temporary law passed during the pandemic, allowed municipalities to tax employees based on their "principal place of work" instead of the actual place of work. Dr. Morsy sued for a refund of those taxes. After the Common Pleas court ruled in favor of Dr. Morsy, the City of Cleveland agreed to 1) fully refund the taxes that were illegally taken from Dr. Morsy, 2) pay the interest owed to her according to Cleveland City Ordinance, and 3) reimburse her court costs. No fees were awarded. |
| Form 990, Part III, Line 4a | Form 990, Part III, Line 4a (continued) Kresevic v. Chittok. Karen Kresevic worked at Akron City Hospital during the pandemic. After filing a wrongful termination claim, she and her employer reached a settlement agreement, which Akron taxed as if it were wages earned while working in Akron. In 2022, Ms. Kresevic requested a refund on the municipal taxes withheld from the settlement payment. Akron cited Ohio House Bill 197 and denied her request. Ms. Kresevic sued. Ms. Kresevic's claim is pending before the Ohio Court of Appeals. No fees have been awarded. |
| Form 990, Part III, Line 4a | Wos v. Cleveland. Ohio's General Assembly passed House Bill 110, which allowed workers to seek tax refunds for work they performed outside of a city's jurisdiction in 2021 and 2022. Cleveland refused to follow its ordinances, which require the city to pay a refund within 90 days of receiving a tax return or else it must pay interest on the amount of the refund. Cleveland refused to pay plaintiffs the required interest. The case is pending. No fees have been awarded. |
| Form 990, Part III, Line 4a | Doe v. City of Columbus. In 2022 and 2023, Columbus City Council passed an Ordinance banning the possession of gun magazines holding 30 or more rounds of ammunition. The Buckeye Institute sued on behalf of six residents challenging the ordinance because it violates Ohio's preemption law and the Ohio Constitution, Article I, Section 4. The trial court granted an injunction against the City enforcing the law. Columbus appealed. The Court of Appeals ruled that the preliminary injunction was not a final appealable order, which is the issue pending before the Ohio Supreme Court. No fees have been awarded. |
| Form 990, Part III, Line 4a | Buckeye v. Columbus City Schools Board of Education. The Buckeye Institute sued Columbus City Schools seeking public records related to union dues deductions that were improperly withheld. The case settled. No fees were awarded. |
| Form 990, Part VI, Section A, line 2 | President and CEO Robert Alt and Key Employee Rebekah Alt have a family relationship. |
| Form 990, Part VI, Section B, line 11b | Organization's Process to Review Form 990: 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, Part VI, Section B, line 12c | Enforcement of Conflicts Policy Board members and key employees are required to report any conflicts of interest annually. |
| Form 990, Part VI, Section B, line 15 | Compensation Process for Top Management Official A salary survey is conducted on the Institute's 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, Part VI, Section B, Line 15 (continued) Compensation Process for Other Officers and Key Employees A salary survey is conducted 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, Part VI, Section C, line 19 | Governing Documents Disclosure Explanation All such documentation required by law to be publicly available are available to the public upon request. |
| Form 990, Part XI, line 9: | Restate 12/31/2023 Accrued Interest Receivable 47,825. |
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