Skip to content
Nonprofiteer
← All organizations

THE BUCKEYE INSTITUTE

EIN 31-1278593 COLUMBUS, OH

Revenue 2024
$4,575,910
Expenses 2024
$3,063,385

Program services were 89.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
Classification
1000
Street
88 E BROAD ST STE 1300

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 · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • 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 — 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

  • 2024
    Revenue
    $4,575,910
    Expenses
    $3,063,385
    Contributions
    $4,217,436
    Grants paid
    $0
  • 2023
    Revenue
    $4,616,008
    Expenses
    $2,815,055
    Contributions
    $4,227,221
    Grants paid
    $0
  • 2022
    Revenue
    $2,582,970
    Expenses
    $2,210,578
    Contributions
    $2,554,058
    Grants paid
    $0

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

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

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.