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OPENSKY POLICY INSTITUTE

EIN 45-3327969 LINCOLN, NE

Revenue 2023
$1,601,126
Expenses 2023
$1,286,404

Program services were 79.6% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
W22
Classification
2000
Street
1327 H ST STE 200

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Officers and directors · 2023

As listed in Part VII of the 2023 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • CLAUDE BERRECKMAN JR

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • ROSEMARY OHLES

    PRESIDENT ELECT

    Total calculated
    $0
    Hours/week
    1

  • ERIC REZNICEK

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • CHRIS RODGERS

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • DR LISSETTE ALIAGA-LINARES

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • JERRY BEXTEN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • KATHY CAMPBELL

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • TAMMY DAY

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • DR JAMAR DORSEY SR

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • MIGUEL ESTEVEZ

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • JUDY PEDERSON

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • JORDAN COLWELL

    DIRECTOR AS OF 6/17/2023

    Total calculated
    $0
    Hours/week
    1

  • CURT FRIESEN

    DIRECTOR AS OF 6/17/2023

    Total calculated
    $0
    Hours/week
    1

  • REBECCA FIRESTONE

    EXECUTIVE DIRECTOR

    Total calculated
    $156,492
    From this org
    $144,900
    From related orgs
    $0
    Other
    $11,592
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $144,900
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $11,592
    Filer's total
    $156,492

  • CONSTANCE KNOCHE

    EDUCATION POLICY DIRECTOR

    Total calculated
    $132,864
    From this org
    $123,022
    From related orgs
    $0
    Other
    $9,842
    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 — 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. Earlier years are each on their own filing page.

Filings

  • 2023
    Revenue
    $1,601,126
    Expenses
    $1,286,404
    Contributions
    $1,535,791
    Grants paid
    $50,000
  • 2022
    Revenue
    $1,109,497
    Expenses
    $1,095,490
    Contributions
    $1,102,963
    Grants paid
    $25,000

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Grants made

Where these grants went next →

Grants received

The 10 largest by cash amount. The API serves every itemized grant.

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 10 September 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.