Totals
- Total revenue
- $4,575,910
- Total expenses
- $3,063,385
- Contributions and grants received
- $4,217,436
- Grants paid
- $0
- Program service revenue
- $0
- Investment income
- $345,907
- Other revenue
- $12,567
- Total assets, end of year
- $8,823,748
- Total liabilities, end of year
- $193,552
- Net assets or fund balances, end of year
- $8,630,196
- Program services expenses (Part IX)
- $2,731,806
- Management and general expenses
- $219,200
- Fundraising expenses
- $112,379
- Program service expenses (Part III)
- $2,731,806
Program services were 89.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1f · All other contributions, gifts and grants
$4,217,436
-
1g · Noncash contributions included above
$3,341
-
3 · Investment income
total $340,511 · related or exempt $340,511
-
7a · Gross sales of assets other than inventory
securities $78,776 · other assets $220
-
7b · Less cost or other basis and sales expenses
securities $73,600 · other assets $0
-
7c · Gain or loss
securities $5,176 · other assets $220
-
7d · Net gain or loss
total $5,396 · related or exempt $5,396
-
11a · Other revenue: Travel Reimbursements
total $7,772 · related or exempt $7,772
-
11b · Other revenue: Other Reimbursements
total $2,963 · related or exempt $2,963
-
11c · Other revenue: Miscellaneous Income
total $1,832 · related or exempt $1,832
-
11e · Other revenue, total
$12,567
Functional expenses
Part IX, the statement of functional expenses.
-
5 · Compensation of officers, directors and key employees
total $972,546 · program services $821,850 · management and general $90,360 · fundraising $60,336
-
7 · Other salaries and wages
total $1,001,395 · program services $911,002 · management and general $53,083 · fundraising $37,310
-
8 · Pension plan contributions
total $22,208 · program services $19,496 · management and general $1,592 · fundraising $1,120
-
9 · Other employee benefits
total $39,223 · program services $32,717 · management and general $6,234 · fundraising $272
-
10 · Payroll taxes
total $120,488 · program services $106,030 · management and general $8,434 · fundraising $6,024
-
11b · Fees: legal
total $534,864 · program services $513,708 · management and general $21,156
-
11c · Fees: accounting
total $12,023 · management and general $12,023
-
11g · Fees: other
total $18,432 · program services $13,212 · management and general $5,220
-
12 · Advertising and promotion
total $12,000 · program services $12,000
-
13 · Office expenses
total $22,960 · program services $17,341 · management and general $5,173 · fundraising $446
-
14 · Information technology
total $35,043 · program services $31,757 · management and general $2,197 · fundraising $1,089
-
16 · Occupancy
total $90,002 · program services $76,299 · management and general $9,368 · fundraising $4,335
-
17 · Travel
total $105,608 · program services $104,484 · fundraising $1,124
-
19 · Conferences, conventions and meetings
total $16,145 · program services $15,941 · management and general $204
-
22 · Depreciation, depletion and amortization
total $3,357 · program services $2,954 · management and general $235 · fundraising $168
-
23 · Insurance
total $8,893 · program services $4,891 · management and general $3,921 · fundraising $81
-
24a · Other expenses: Other Legal Expenses
total $38,672 · program services $38,672
-
24b · Other expenses: All Other Expenses
total $9,526 · program services $9,452 · fundraising $74
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $251,800 · end of year $154,550
-
2 · Savings and temporary cash investments
beginning of year $6,686,086 · end of year $8,103,165
-
3 · Pledges and grants receivable
beginning of year $63,950 · end of year $330,000
-
9 · Prepaid expenses and deferred charges
beginning of year $12,187 · end of year $15,428
-
10a · Land, buildings and equipment: cost or other basis
$101,129
-
10b · Land, buildings and equipment: accumulated depreciation
$68,016
-
10c · Land, buildings and equipment, net
beginning of year $10,470 · end of year $33,113
-
11 · Investments: publicly traded securities
beginning of year $66,265
-
15 · Other assets
beginning of year $198,411 · end of year $187,492
-
17 · Accounts payable and accrued expenses
beginning of year $29,882 · end of year $72,670
-
25 · Other liabilities
beginning of year $196,776 · end of year $120,882
-
27 · Net assets without donor restrictions
beginning of year $5,969,694 · end of year $7,640,502
-
28 · Net assets with donor restrictions
beginning of year $1,092,817 · end of year $989,694
Mission and programs · 2024
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.
Activities or mission (Part I)
The Buckeye Institute's mission is to advance free-market public policy in the states.
-
See Schedule O.
Expenses $2,731,806 · Revenue $358,474
As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Robert Alt
President and CEO
- Total calculated
- $452,695
- From this org
- $414,112
- From related orgs
- $0
- Other
- $38,583
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $304,112
- Bonus
- $110,000
- Other
- $0
- Deferred
- $12,900
- Nontaxable benefits
- $26,223
- Filer's total
- $453,235
-
Bradley A Smith
Chairman
- Total calculated
- $0
- Hours/week
- 1
-
Mark D Jordan
Vice Chairman and Secretary
- Total calculated
- $0
- Hours/week
- 1
-
Andrew O Smith
Treasurer
- Total calculated
- $0
- Hours/week
- 1
-
Hal R Arkes
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Rea S Hederman Jr
Vice President of Policy
- Total calculated
- $218,529
- From this org
- $184,669
- From related orgs
- $0
- Other
- $33,860
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $177,669
- Bonus
- $7,000
- Other
- $0
- Deferred
- $6,060
- Nontaxable benefits
- $28,340
- Filer's total
- $219,069
-
Rebekah Alt
Chief Operating Officer
- Total calculated
- $299,700
- From this org
- $290,000
- From related orgs
- $0
- Other
- $9,700
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $230,000
- Bonus
- $60,000
- Other
- $0
- Deferred
- $8,700
- Nontaxable benefits
- $1,540
- Filer's total
- $300,240
-
Joe Nichols
Director of External Relat
- Total calculated
- $141,110
- From this org
- $136,391
- From related orgs
- $0
- Other
- $4,719
- Hours/week
- 40
-
Lisa A Gates
Vice President of Communic
- Total calculated
- $127,961
- From this org
- $114,506
- From related orgs
- $0
- Other
- $13,455
- Hours/week
- 40
-
David C Tryon
Director of Litigation
- Total calculated
- $150,309
- From this org
- $133,891
- From related orgs
- $0
- Other
- $16,418
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $133,891
- Bonus
- $0
- Other
- $0
- Deferred
- $4,200
- Nontaxable benefits
- $12,758
- Filer's total
- $150,849
-
Greg R Lawson
Research Fellow
- Total calculated
- $121,283
- From this org
- $117,141
- From related orgs
- $0
- Other
- $4,142
- Hours/week
- 40
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 1a · Health or social club dues or initiation fees
- 1b · Written policy on the line-1a expenses
- 2 · Substantiation required before reimbursing expenses
- 3 · Independent compensation consultant
- 3 · Form 990 of other organizations
- 3 · Compensation survey or study
- 3 · Approval by the board or compensation committee
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 14 November 2025
- IRS schema version
- 2024v5.2
- Source object
- 202533189349310288
Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.
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