Civic Intelligence

The Buckeye Institute for Public Policy

990 • Fiscal year 2017 • EIN 31-1278593

Jan 01, 2017 to Dec 31, 2017 • Filed on Oct 25, 2018

Organization ProfileWWW.BUCKEYEINSTITUTE.ORG
88 E Broad Street Suite 1120Columbus, OH 43215

(614) 224-4422

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

25th percentile

0.01x

Higher debt load relative to assets than 25% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

20th percentile

0.01x

Higher debt load relative to revenue than 20% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

88th percentile

39%

Higher net margin than 88% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

95th percentile

$323,245

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 11.1% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

96th percentile

120%

Faster asset growth than 96% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

87th percentile

52%

Faster revenue growth than 87% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets25th percentile

Assets

Up

$2,067,236

Up $1,127,342 (+120%) from 2016

Net Assets

Up

$2,049,012

Up $1,136,984 (+125%) from 2016

Liabilities

Down

$18,224

Down $9,642 (-35%) from 2016

Revenue And Expenses
Liabilities / Revenue20th percentileNet Margin88th percentile

Revenue

Up

$2,906,559

Up $996,791 (+52%) from 2016

Expenses

Up

$1,769,575

Up $66,631 (+3.9%) from 2016

Net Income

Up

$1,136,984

Up $930,160 (+450%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth96th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$10M$5.0M$0Assets 2012: $58,889Liabilities 2012: $6,525Net Assets 2012: $52,3642012Assets 2013: $197,464Liabilities 2013: $26,642Net Assets 2013: $170,8222013Assets 2014: $227,981Liabilities 2014: $58,372Net Assets 2014: $169,6092014Assets 2015: $728,803Liabilities 2015: $31,258Net Assets 2015: $697,5452015Assets 2016: $939,894Liabilities 2016: $27,866Net Assets 2016: $912,0282016Assets 2017: $2,067,236Liabilities 2017: $18,224Net Assets 2017: $2,049,0122017Assets 2018: $3,176,579Liabilities 2018: $80,034Net Assets 2018: $3,096,5452018Assets 2019: $3,624,571Liabilities 2019: $56,918Net Assets 2019: $3,567,6532019Assets 2020: $3,833,731Liabilities 2020: $45,865Net Assets 2020: $3,787,8662020Assets 2021: $5,175,281Liabilities 2021: $83,465Net Assets 2021: $5,091,8162021Assets 2022: $5,455,675Liabilities 2022: $316,609Net Assets 2022: $5,139,0662022Assets 2024: $8,823,748Liabilities 2024: $193,552Net Assets 2024: $8,630,1962024

Highlighted filing

2017

Assets$2,067,236
Liabilities$18,224
Net Assets$2,049,012
Open 2017 Filing

Operations Trend

Revenue Growth87th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2012: $465,2622012Revenue 2013: $689,067Expenses 2013: $570,609Net Income 2013: $118,4582013Revenue 2014: $851,386Expenses 2014: $852,599Net Income 2014: -$1,2132014Revenue 2015: $1,663,628Expenses 2015: $1,135,692Net Income 2015: $527,9362015Revenue 2016: $1,909,768Expenses 2016: $1,702,944Net Income 2016: $206,8242016Revenue 2017: $2,906,559Expenses 2017: $1,769,575Net Income 2017: $1,136,9842017Revenue 2018: $3,441,453Expenses 2018: $2,393,920Net Income 2018: $1,047,5332018Revenue 2019: $2,759,865Expenses 2019: $2,288,757Net Income 2019: $471,1082019Revenue 2020: $2,164,207Expenses 2020: $1,943,994Net Income 2020: $220,2132020Revenue 2021: $3,364,982Expenses 2021: $2,252,449Net Income 2021: $1,112,5332021Revenue 2022: $2,582,970Expenses 2022: $2,210,578Net Income 2022: $372,3922022Revenue 2024: $4,575,910Expenses 2024: $3,063,385Net Income 2024: $1,512,5252024

Highlighted filing

2017

Revenue$2,906,559
Expenses$1,769,575
Net Income$1,136,984
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Oct 25, 2018
Return Version
2017v2.3
Gross Receipts
$3,411,876
Mission and Program Overview

Mission

The buckeye institute for public policy solutions is an independent research and educational institution -- a think tank -- whose mission is to advance free-market public policy.

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$653,465$1,921,289▲ $1,267,824
Cash and Non-Interest-Bearing Accounts$234,739$104,600▼ $130,139
Land, Buildings, and Equipment, Net$47,422$37,112▼ $10,310
Prepaid Expenses and Deferred Charges$4,268$4,235▼ $33
Total Assets$939,894$2,067,236▲ $1,127,342
Liabilities
Accounts Payable and Accrued Expenses$23,431$14,701▼ $8,730
Other Liabilities$4,435$3,523▼ $912
Total Liabilities$27,866$18,224▼ $9,642
Net Assets / Fund Balance
Unrestricted Net Assets$912,028$1,732,525▲ $820,497
Temporarily Rstr Net Assets-$316,487-
Total Net Assets Fund Balance$912,028$2,049,012▲ $1,136,984
Total Liabilities and Net Assets / Fund Balance$939,894$2,067,236▲ $1,127,342

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$18,636$15,974$34,610
Equipment$18,476$15,744$34,220
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Robert AltPresidentFT$250,000$73,245$323,245
Rea S Hederman JrVP of PolicyFT$165,000$36,461$181,461
Rebekah AltChief ExternFT$140,000$12,721$152,721
Rebekah AltChief External Affai-$120,000$12,721$152,721
Daniel J DewLegal FellowFT$104,375$10,319$114,694

Board Members and Trustees

NameTitle
Bradley a SmithChair
Andrew O SmithVice Chair
Daniel F BrophyTrustee
Mark D JordanTrustee
Ronald a Mcmaster PhdTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,883,163
Program Service Revenue
$0
Investment Income
$3,832
Other Revenue
$19,564
All Other Contributions
$2,883,163
Change in Net Assets
$1,136,984

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded4$505,278Market Price Per Nyse
Clothing and Household Goods-$1,364Fair Market Value (FMV) at Time of Donation
Total Noncash Contributions4$506,642-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,906,559
Revenue Not Reported on Form 990
$196,035
Total Revenue per Audited Statements
$3,102,594
Total Revenue per Form 990
$2,906,559
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,294,618
Other Expenses$474,473
Total Fundraising Expense$91,847
Professional Fundraising Fees$484
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$582,302$33,322$42,017$657,641
Current Officers, Directors, Trustees, and Key Employees$447,146$25,235$32,324$504,705
Travel$86,562-$421$86,983
Fees for Services Other$81,380$880$467$82,727
Payroll Taxes$66,497$3,736$4,483$74,716
Conferences and Meetings$62,642--$62,642
Advertising$61,257--$61,257
Other Employee Benefits$36,504$3,070$3,847$43,421
Occupancy$36,940$2,075$2,490$41,505
Other Expenses$33,251-$2,110$35,361
Information Technology$30,561$163$457$31,181
Office Expenses$26,791$2,908$578$30,277
Depreciation Depletion$15,657$237$377$16,271
Fees for Services Legal$10,284$5,832-$16,116
Pension Plan Contributions$11,978$543$1,614$14,135
Fees for Services Accounting-$7,730-$7,730
Insurance$2,124$121$178$2,423
Fees for Services Professional Fundraising--$484$484
Total Functional Expenses$1,591,876$85,852$91,847$1,769,575

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,965,610
Expenses per Audited Statements$1,769,575
Total Expenses per Form 990$1,769,575
Expenses Not Reported on Form 990$196,035
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$484
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities$3,523
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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 both the president and the board of trustee members to guide salary decisions for staff and the president, respectively.”

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 both the president and the board of trustee members to guide salary decisions for staff and the president, respectively.”

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.”

Filing and Contact Details

Filer

Filer Name
The Buckeye Institute
EIN
31-1278593
Phone
6142244422
Address
88 E BROAD STREET SUITE 1120, COLUMBUS, OH 43215

Signing Officer

Name
Robert Alt
Title
President
Phone
6142244422
Signed
2018-10-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Alt
Formed
1989
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
5
Employees
15
Volunteers
8

Preparer

Firm
Winterset CPA Group Inc
Address
4679 WINTERSET DRIVE, COLUMBUS, OH 43220
Preparer
J Matthew Yuskewich CPA
Phone
6144597700
Raw XML AppendixShowing 400 of 496 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
AveragingAttachment/ExplanationTxt0NO LOBBYING ACTIVITY DURING THE 2 YEAR PERIOD OF 2014-2015.
IRS990/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt023431
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt014701
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE BUCKEYE INSTITUTE IS AN INDEPENDENT RESEARCH AND EDUCATIONAL INSTITUTION -- A THINK TANK -- WHOSE MISSION IS TO ADVANCE FREE-MARKET PUBLIC POLICY IN THE STATES.
IRS990/AdvertisingGrp/ProgramServicesAmt061257
IRS990/AdvertisingGrp/TotalAmt061257
IRS990/AllOtherContributionsAmt02883163
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0ROBERT ALT
IRS990/BooksInCareOfDetail/PhoneNum06142244422
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt088 E BROAD STREET SUITE 1120
IRS990/BooksInCareOfDetail/USAddress/CityNm0COLUMBUS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd043215
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0234739
IRS990/CashNonInterestBearingGrp/EOYAmt0104600
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt032324
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt025235
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0447146
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0504705
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt062642
IRS990/ConferencesMeetingsGrp/TotalAmt062642
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt02883163
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt03832
IRS990/CYOtherExpensesAmt0474473
IRS990/CYOtherRevenueAmt019564
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt01136984
IRS990/CYSalariesCompEmpBnftPaidAmt01294618
IRS990/CYTotalExpensesAmt01769575
IRS990/CYTotalFundraisingExpenseAmt091847
IRS990/CYTotalProfFndrsngExpnsAmt0484
IRS990/CYTotalRevenueAmt02906559
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0true
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/FundraisingAmt0377
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt0237
IRS990/DepreciationDepletionGrp/ProgramServicesAmt015657
IRS990/DepreciationDepletionGrp/TotalAmt016271
IRS990/Desc0THE BUCKEYE INSTITUTE SPECAILIZES IN ECONOMIC AND LEGAL PUBLIC POLICY SOLUTIONS. BUCKEYE'S ECONOMIC RESEARCH CENTER (ERC) PRODUCES SCHOLARLY REPORTS AND DYNAMIC MODELS TO ASSESS THE IMPACT OF VARIOUS PROPOSED POLICY CHANGES ON STATE ECONOMIES. BUCKEYE'S LEGAL CENTER FILES AMICUS BRIEFS, ENGAGES IN DIRECT LITIGATION IN SUPPORT OF FREE MARKET PUBLIC POLICY, AND ALSO WORKS TO ADVANCE SENSIBLE CRIMINAL JUSTICE REFORMS.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt015
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt01591876
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt07730
IRS990/FeesForServicesAccountingGrp/TotalAmt07730
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt05832
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt010284
IRS990/FeesForServicesLegalGrp/TotalAmt016116
IRS990/FeesForServicesOtherGrp/FundraisingAmt0467
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt0880
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt081380
IRS990/FeesForServicesOtherGrp/TotalAmt082727
IRS990/FeesForServicesProfFundraising/FundraisingAmt0484
IRS990/FeesForServicesProfFundraising/TotalAmt0484
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt640.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt740.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt840.00
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt013245
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt616461
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt712721
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt810319
IRS990/Form990PartVIISectionAGrp/PersonNm0ROBERT ALT
IRS990/Form990PartVIISectionAGrp/PersonNm1RONALD A MCMASTER PHD
IRS990/Form990PartVIISectionAGrp/PersonNm2BRADLEY A SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm3ANDREW O SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm4DANIEL F BROPHY
IRS990/Form990PartVIISectionAGrp/PersonNm5MARK D JORDAN
IRS990/Form990PartVIISectionAGrp/PersonNm6REA S HEDERMAN JR
IRS990/Form990PartVIISectionAGrp/PersonNm7REBEKAH ALT
IRS990/Form990PartVIISectionAGrp/PersonNm8DANIEL J DEW
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0310000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt6165000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt7140000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt8104375
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6VP OF POLICY
IRS990/Form990PartVIISectionAGrp/TitleTxt7CHIEF EXTERN
IRS990/Form990PartVIISectionAGrp/TitleTxt8LEGAL FELLOW
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01989
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt03009
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0508326
IRS990/GrossReceiptsAmt03411876
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt04
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt0457
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0163
IRS990/InformationTechnologyGrp/ProgramServicesAmt030561
IRS990/InformationTechnologyGrp/TotalAmt031181
IRS990/InsuranceGrp/FundraisingAmt0178
IRS990/InsuranceGrp/ManagementAndGeneralAmt0121
IRS990/InsuranceGrp/ProgramServicesAmt02124
IRS990/InsuranceGrp/TotalAmt02423
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0823
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0823
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt013
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt031718
IRS990/LandBldgEquipBasisNetGrp/BOYAmt047422
IRS990/LandBldgEquipBasisNetGrp/EOYAmt037112
IRS990/LandBldgEquipCostOrOtherBssAmt068830
IRS990/LegalDomicileStateCd0OH
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0505317
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0true
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE BUCKEYE INSTITUTE IS AN INDEPENDENT RESEARCH AND EDUCATIONAL INSTITUTION -- A THINK TANK -- WHOSE MISSION IS TO ADVANCE FREE-MARKET PUBLIC POLICY IN THE STATES.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0912028
IRS990/NetAssetsOrFundBalancesEOYAmt02049012
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt03009
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt03009
IRS990/NoncashContributionsAmt0506642
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt02490
IRS990/OccupancyGrp/ManagementAndGeneralAmt02075
IRS990/OccupancyGrp/ProgramServicesAmt036940
IRS990/OccupancyGrp/TotalAmt041505
IRS990/OfficeExpensesGrp/FundraisingAmt0578
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02908
IRS990/OfficeExpensesGrp/ProgramServicesAmt026791
IRS990/OfficeExpensesGrp/TotalAmt030277
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt03847
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt03070
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt036504
IRS990/OtherEmployeeBenefitsGrp/TotalAmt043421
IRS990/OtherExpensesGrp/Desc0OTHER EXPENSES
IRS990/OtherExpensesGrp/FundraisingAmt02110
IRS990/OtherExpensesGrp/ProgramServicesAmt033251
IRS990/OtherExpensesGrp/TotalAmt035361
IRS990/OtherLiabilitiesGrp/BOYAmt04435
IRS990/OtherLiabilitiesGrp/EOYAmt03523
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt019564
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt019564
IRS990/OtherRevenueTotalAmt019564
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt042017
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt033322
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0582302
IRS990/OtherSalariesAndWagesGrp/TotalAmt0657641
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt04483
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03736
IRS990/PayrollTaxesGrp/ProgramServicesAmt066497
IRS990/PayrollTaxesGrp/TotalAmt074716
IRS990/PensionPlanContributionsGrp/FundraisingAmt01614
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0543
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt011978
IRS990/PensionPlanContributionsGrp/TotalAmt014135
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04268
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04235
IRS990/PrincipalOfficerNm0ROBERT ALT
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01897869
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0289
IRS990/PYOtherExpensesAmt0538153
IRS990/PYOtherRevenueAmt011610
IRS990/PYRevenuesLessExpensesAmt0206824
IRS990/PYSalariesCompEmpBnftPaidAmt01151567
IRS990/PYTotalExpensesAmt01702944
IRS990/PYTotalProfFndrsngExpnsAmt013224
IRS990/PYTotalRevenueAmt01909768
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt01136984
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0653465
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01921289
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS REVENUE 33,963
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt02883163
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01897869
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01658029
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0851386
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0689067
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt07979514
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt03832
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0289
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt02810
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt06931
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt020387
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt019564
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt011610
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt02789
IRS990ScheduleA/OtherIncome170Grp/TotalAmt033963
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.73790
IRS990ScheduleA/PublicSupportPY170Pct00.53000
IRS990ScheduleA/PublicSupportTotal170Amt05918404
IRS990ScheduleA/SubstantialContributorsTotAmt02061110
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02883163
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01897869
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01658029
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0851386
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0689067
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt07979514
IRS990ScheduleA/TotalSupportAmt08020408
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearAmt059673
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus1Amt058787
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/TotalAmt0118460
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearAmt0238691
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus1Amt0235147
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/TotalAmt0473838
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearAmt04243
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus1Amt02106
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/TotalAmt06349
IRS990ScheduleC/GrassrootsCeilingAmt0177690
IRS990ScheduleC/GrassrootsNontaxableGrp/FilingOrganizationsTotalAmt059673
IRS990ScheduleC/LobbyingCeilingAmt0710757
IRS990ScheduleC/LobbyingNontaxableAmountGrp/FilingOrganizationsTotalAmt0238691
IRS990ScheduleC/OtherExemptPurposeExpendGrp/FilingOrganizationsTotalAmt01769575
IRS990ScheduleC/TotalDirectLobbyingGrp/FilingOrganizationsTotalAmt04243
IRS990ScheduleC/TotalExemptPurposeExpendGrp/FilingOrganizationsTotalAmt01773818
IRS990ScheduleC/TotalLobbyingExpendGrp/FilingOrganizationsTotalAmt04243
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0196035
IRS990ScheduleD/DonatedServicesUseFcltsAmt0196035
IRS990ScheduleD/EquipmentGrp/BookValueAmt018476
IRS990ScheduleD/EquipmentGrp/DepreciationAmt015744
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt034220
IRS990ScheduleD/ExpensesNotReportedAmt0196035
IRS990ScheduleD/ExpensesSubtotalAmt01769575
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt018636
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt015974
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt034610
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03523
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER LIABILITIES
IRS990ScheduleD/RevenueNotReportedAmt0196035
IRS990ScheduleD/RevenueSubtotalAmt02906559
IRS990ScheduleD/TotalBookValueLandBuildingsAmt037112
IRS990ScheduleD/TotalExpensesPerForm990Amt01769575
IRS990ScheduleD/TotalLiabilityAmt03523
IRS990ScheduleD/TotalRevenuePerForm990Amt02906559
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03102594
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01965610
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/ClubDuesOrFeesInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X
IRS990ScheduleJ/IndependentConsultantInd0X
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0250000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1165000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt2120000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount060000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount120000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt09300
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt14800
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt27096
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt03945
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt111661
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt25625
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ROBERT ALT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1REA S HEDERMAN JR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2REBEKAH ALT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1VP OF POLICY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2CHIEF EXTERNAL AFFAI
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0323245
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1181461
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt2152721
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SubstantiationRequiredInd0true
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd0true
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/MethodOfDeterminingRevenuesTxt0FMV AT TIME OF DONATION
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/NonCashCheckboxInd0X
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/NoncashContributionsRptF990Amt01364
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/ContributionCnt04
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/MethodOfDeterminingRevenuesTxt0MARKET PRICE PER NYSE
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NonCashCheckboxInd0X
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NoncashContributionsRptF990Amt0505278
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS ARE REQUIRED TO REPORT ANY CONFLICTS OF INTEREST ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A SALARY SURVEY IS CONDUCTED ON OUR BEHALF FOR POSITIONS IN SIMILARLY SITUATED ORGANIZATIONS. THAT SALARY SURVEY IS USED BY BOTH THE PRESIDENT AND THE BOARD OF TRUSTEE MEMBERS TO GUIDE SALARY DECISIONS FOR STAFF AND THE PRESIDENT, RESPECTIVELY.

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,067,236
Liabilities
$18,224
Net assets
$2,049,012
Revenue
$2,906,559
Expenses
$1,769,575
Net income
$1,136,984
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.82$0.19$8.63$4.58$3.06$1.51
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.46$0.32$5.14$2.58$2.21$0.37
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.18$0.08$5.09$3.36$2.25$1.11
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.83$0.05$3.79$2.16$1.94$0.22
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.62$0.06$3.57$2.76$2.29$0.47
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.18$0.08$3.10$3.44$2.39$1.05
2017Detailed filing. Detailed filing data is available for this year.$2.07$0.02$2.05$2.91$1.77$1.14
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.94$0.03$0.91$1.91$1.70$0.21
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.73$0.03$0.70$1.66$1.14$0.53
2014Detailed filing. Detailed filing data is available for this year.$0.23$0.06$0.17$0.85$0.85$0.00
2013Detailed filing. Detailed filing data is available for this year.$0.20$0.03$0.17$0.69$0.57$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.06$0.01$0.05$0.47
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)3 • $1M-$5M nonprofits