2025-11-14T13:55:58-06:00 2024-12-31 311148973 VAN KREVEL & COMPANY P O Box 1432 Dublin OH 430176432 990 2024-01-01 311278593 The Buckeye Institute BUCK 6142244422 88 East Broad Street Suite 1300 Columbus OH 43215 Robert Alt President & CEO 6144597700 2025-11-14 1 1 Patricia Van Krevel CPA P01223566 6147613743 2025-11-14 X 2024 2025-03-06 01:10:19Z Robert Alt 88 E Broad St Ste 1300 Columbus OH 43215 4649510 0 X www.BuckeyeInstitute.org X 1989 OH The Buckeye Institute's mission is to advance free-market public policy in the states. 5 4 17 8 0 0 4227221 4217436 0 0 359779 345907 29008 12567 4616008 4575910 0 0 0 0 2010566 2155860 135 0 112379 804354 907525 2815055 3063385 1800953 1512525 7289169 8823748 226658 193552 7062511 8630196 X 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. 0 0 2731806 358474 See Schedule O. 2731806 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 15 0 1 17 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 4 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X Robert Alt 6142244422 88 East Broad Street Suite 1300 Columbus OH 43215 Robert Alt President and CEO 40.00 X X 414112 0 38583 Bradley A Smith Chairman 1.00 X X 0 0 0 Mark D Jordan Vice Chairman and Secretary 1.00 X X 0 0 0 Andrew O Smith Treasurer 1.00 X X 0 0 0 Hal R Arkes Trustee 1.00 X 0 0 0 Rea S Hederman Jr Vice President of Policy 40.00 X 184669 0 33860 Rebekah Alt Chief Operating Officer 40.00 X 290000 0 9700 Joe Nichols Director of External Relat 40.00 X 136391 0 4719 Lisa A Gates Vice President of Communic 40.00 X 114506 0 13455 David C Tryon Director of Litigation 40.00 X 133891 0 16418 Greg R Lawson Research Fellow 40.00 X 117141 0 4142 1390710 0 120877 7 0 1 0 BakerHostetler Key Tower 127 Public Square Suite 2000 Cleveland OH 44114 Legal 269636 Wegman Hessler 6055 Rockside Woods Blvd N Suite 2 Cleveland OH 44131 Legal 129027 2 4217436 3341 4217436 340511 340511 78776 220 73600 0 5176 220 5396 5396 Travel Reimbursements 900099 7772 7772 Other Reimbursements 900099 2963 2963 Miscellaneous Income 900099 1832 1832 12567 4575910 358474 0 0 972546 821850 90360 60336 1001395 911002 53083 37310 22208 19496 1592 1120 39223 32717 6234 272 120488 106030 8434 6024 534864 513708 21156 12023 12023 18432 13212 5220 12000 12000 22960 17341 5173 446 35043 31757 2197 1089 90002 76299 9368 4335 105608 104484 1124 16145 15941 204 3357 2954 235 168 8893 4891 3921 81 Other Legal Expenses 38672 38672 All Other Expenses 9526 9452 74 3063385 2731806 219200 112379 251800 154550 6686086 8103165 63950 330000 12187 15428 101129 68016 10470 33113 66265 198411 187492 7289169 8823748 29882 72670 196776 120882 226658 193552 X 5969694 7640502 1092817 989694 7062511 8630196 7289169 8823748 X 1512525 7335 47825 X 0 1 X 1 0 X 2128018 3345850 2554058 4227221 4217436 16472583 2128018 3345850 2554058 4227221 4217436 16472583 4733259 11739324 22250 4958 16638 359779 345907 749532 13939 14174 12274 29008 12567 81962 17304077 0.67840 0.65700 X Schedule A, Part II, Line 10, Explanation of Other Income: 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 12074 12074 3051311 3063385 303169 75792 0 0 262622 260529 290753 303169 1117073 1675610 7140 10945 9148 12074 39307 65656 65132 72688 75792 279268 418902 7279 5720 1559 93850 62296 31554 33113 Operating Lease Liability 120882 120882 4892491 7335 309246 316581 4575910 0 4575910 3372631 309246 309246 3063385 0 3063385 X 1 1 X X X X 0 0 0 0 0 0 0 0 0 Robert Alt President and CEO 304112 0 110000 0 0 0 12900 0 26223 0 453235 0 0 0 Rebekah Alt Chief Operating Officer 230000 0 60000 0 0 0 8700 0 1540 0 300240 0 0 0 Rea S Hederman Jr Vice President of Policy 177669 0 7000 0 0 0 6060 0 28340 0 219069 0 0 0 David C Tryon Director of Litigation 133891 0 0 0 0 0 4200 0 12758 0 150849 0 0 0 Rebekah Alt Key Employee 300240 Compensation;ListTotal 253860 0 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.