Page i of 44 [enle GRAPHIC print no nor PROCESS ORIGINAL DATA production om: 93493269010029] OMB NO. 1545-0047 Form990 Department of the Treasmr internal Revenue Service Return of Organization Exempt From Income Tax Under section Stubs), 52?, or of the Internal Revenue Code [except private foundations) i? Do not enter social security numbers on this form as it may be made public. it Go to wwan.qovff'omwot} for instructions and the latest information. 2018 fun-n In llnlilii A For the 2019 calendar year, or tax year 81-01-2018 and 12?31-3313 Name of organization THE EUCKEYE FOR WBLEC POUCY SOLUTIONS Chock ll applicable: 53 Address Change Name change 0 Employer identi?cation number 31-1278593 El Initial return 50mg humans as Final liturn?wminatu? {3 Amended return 53 Application pending Number and street (or Pi), box if mail is not delivered to sweet address) 88 EAST BROAD STREET SUITE 1300 Roomhuite Telephone number (614) 224-4422 City or town, state or promote, country, and ZIP or former-i postal code COLUMBUS, OH 43215 Gross receipts 3,952,771 Name and address of principal of?cer: ROBERT ALT 88 EAST BROAD STREET SUITE 130i] COLUMBUS, OH 43215 I 5010333) sonar ladlunsertno.) momma) or 527 Websileih Is this a group return for subordinates? alias @No Are all subordinates lnduded? m0 If attach a list. (see instructions) Group exemption number a? KForrn of organizat on: Corporat on t} Trust Association ?3 other?? Year of formation: 1989 State of legal domicila?. 0H ram Summary 1 Brie?y describe the organization?s mission or must signi?cant activities: THE BUCKEYE INSTITUTE IS AN INDEPENDENT RESEARCK AND EDUCATIONAL INSTITUTE -- A THINK TANK -- WHOSE MISSION IS To ADVANCE FREE-MARKET PUBLIC POLICY IN THE STATES. ii 2 Check this box is if the organization discontinued its operations or disposed of more than 25% of its net assets. 223 3 Number of voting mamoers of the governing body (Part VI, line 1aNumber of independent voting members of the governing body [Part VI, line, 1b) . 4 5 Total number of individuals employed in calendar year 2818 (Part V, line 28Total number of volunteers {estimate if necessaryTotal unrelated business revenue: from Part column line Net unrelated business taxable income from Form line 34 . . . . . Prior Year Current Year 8 Contributions and grants (Part line 1312,883,163 3,388,225 9 Program service revenue (Part line 29Investment income (Part column (A), lines 3,832 27,886 11 Other revenue (Part column (A), lines 5, 6d, 8c, 9c, 10c, and 113) 19,564 25,342 12 Total revenue?add lines 8 through 11 (must equal Part column (A), line 12) 229951559 1441.453 13 Grants and similar amounts paid (Part IX, column lines 1Bene?ts paid to or for members (Part IX, column (A), line Salaries, other compensation, employee bene?ts (Part IX, column (A), lines 5?10) 1,234,618 1,519,430 163 Professional fundraising fees (Part IX, column (A), line lie) . . . . 484 756 Total fundraising expenses (Part IX, column (D), line 25} #100,297 a 17 Other expenses (Part IX, column (A), lines 11a?11d, 11f?24e) . . 474,473 873,734 18 Total expenses. Add lines 13-17 (must equal Part IX, column (A), line 25) 1,769,575 2,393,920 19 Revenue less expenses. Subtract lino 18 from line 1,136,984 1,047,533 3 3 Beginning of Current Year End of Vear a 20 Total assets (Part x, line 162,067,236 3,176,579 :3 21 Total liabilities (Part X, line 2618,224 80,034 2m. 22 Net assets or fund balances. Subtract line 21 from line 20 . . 2,049,012 3395.545 Far: :2 Signature block I 122 1/2019 Page 2 0f44 Under penalties of perjury, I declare that I have examined this return. including accompanying schedules and statements. and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than of?cer) is based on all information of which preparer has any knowledge. .. . u. 2019-09-24 . Signature of off car Date Sign Here ROBERT ALT PRESIDENT a CEO Type or print name and rule preparers name Preparer's signature Date PTIN 201909-26 Check If 900010925 Paid Preparer Firm 3 name i CPA GROUP INC Firms em til-1746337 U59 O?i?y' Finn's address P4679 DRIVE [)th no. (514} 459.7700 COLUMBUS. OH 43220 May the discuss this return with the preparer shown above? (see instructionsFor paperwork Reduction Act Notice, see the separate instructions. Cat. No_ Maggy form 990 (2013) hitps eup.eps.irs.govlme? 1/ 2 1f20 1 9 Page 3 0f 44 Form 990 (2018) Page 2 Part in Statement of Program Service Accomplishments Check if Schedule 0 contains a response or note to any line in this Part . . . . . . . . . . . . . . 1 Briefly describe the organization?s mission: THE BUCKEYE INSTITUTE IS AN INDEPENDENT RESEARCH AND EDUCATIONAL INSTITUTE -- A THINK TANK -- WHOSE MISSION IS TO ADVANCE FREE-MARKET PUBLIC POLICY IN THE STATES. 2 Did the organization undertake any significant program services during the year which were not listed on thepriorForm9900r990-EZDYes Earle If "Yes," describe these new services on Schedule 0. 3 Did the organization cease conducting, or make significant changes in how it conducts, any program mYes'No If "Yes," describe these changes on Schedule 0. 4 Describe the organization?s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported. 43 (Code: (Expenses 2,192,763 including grants of (Revenue THE BUCKEYE INSTITUTE FOCUSES ON ECONOMIC AND LEGAL PUBLIC POLICY. ECONOMIC RESEARCH CENTER (ERC) PRODUCES ACADEMIC-QUALITY, REVIEWED, SCHOLARLY REPORTS AND DYNAMIC MODELS TO ASSESS THE IMPACT OF VARIOUS POLICY CHANGES ON STATE ECONOMIES. LEGAL CENTER FILES AMICUS BRIEFS, ENGAGES IN DIRECT LITIGATION IN SUPPORT OF FREE-MARKET PUBLIC POLICY SOLUTIONS, AND ALSO WORKS TO ADVANCE SENSIBLE CRIMINAL JUSTICE REFORMS AT THE STATE LEVEL. 4b (Code: (Expenses 35 including grants of (Revenue II 4c (Code: (Expenses 55 including grants of (Revenue ?1 4d Other program services (Describe in Schedule 0.) (Expenses including grants of (Revenue 4e Total program service expenses? 2,192,763 Form 990 (2018) 1/21/2019 Form 990 (2018) Page 4 of 44 Page 3 Part IV Checklist of Required Schedules the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If ?Yes," complete Schedule/4'33the organization required to complete Schedule B, Schedule of Contributors (see instructions)? . . . Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If ?Yes," complete Schedule C, Part Section 501(c)(3) organizations. Did the organization engage in lobbyirgg activities or have a section 501(h) election in effect during the tax year? If ?Yes, complete Schedule C, Part Hm] Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If ?Yes,? complete Schedule Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Paril . . . . Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures? If ?Yes, complete Schedule D, Pan? ll Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes, complete Schedule D, 9E . . . Did the organization report an amount in ParlX, line 21 for escrow or custodial account liability, serve as a custodian for amounts not listed in Part X, or provide credit counseling, debt management, credit repair, or debt negotiation services?If ?Yes," complete Schedule D, Parllv ?3'9 . . Did the organization, directly or through a related organization, hold assets in temporaril restricted endowments, permanent endowments, or quasi-endowments? If ?Yes," complete Schedule D, Part . . . . . . If the organization?s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, lit, or as applicable. Did the organization report an amount for land, buildings, and equipment In Pan X, line 10? If "Yes, complete Schedule D, Part Did the organization report an amount for investments?other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part Did the organization report an amount for investments?program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Pan? . . . . . Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If ?Yes," complete Schedule D, Part Did the organization report an amount for other liabilities in Part X, line 25? If ?Yes, complete Schedule D, Pan?X $3 Did the organization?s separate or consolidated financial statements for the tax year include a footnote that addresses . the organization's liability for uncertain tax positions under FIN 48 (ASC 740)? If ?Yes," complete Schedule D, PartX Did the organization obtain separate, independent audited financial statements for the tax year? If ?Yes," complete Schedule D, Parts Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered ?No? to line 12a, then completing Schedule D, Parts XI and XII is optional "El 15 the organization a school described in section If "Yes," complete Schedule Did the organization maintain an office, employees, or agents outside of the United States? Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If ?Yes," complete Schedule F, Parts Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If "Yes, ?complete Schedule F, Parts II and IV . Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If "Yes,? complete Schedule F, Parts and IV . . Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part l(see instructions) Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part lines 1c and 8a? If "Yes," complete Schedule G, Part Did the organization report more than $15,000 of gross income from gaming activities on Part line 9a? If "Yes," complete Schedule 6, Perl Ill . . . . . . . . Did the organization operate one or more hospital facilities? If ?Yes," complete Schedule . If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return? Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If "Yes, complete Schedule I, Parts I and II . . . Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If ?Yes, complete Schedule I, Parts 2013 21 NO 22 No Form 990 [2018] 11/21/2019 Page 5 of 44 Form 990 (2018) Page 4 Part Iv Checklist of Required Schedules (continued) Yes No 23 Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organization' 5 curren1 and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes,? complete 23 Yes 24a Did the organization have a tax- -exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If "Yes,? answer lInes 24b through 24d and complete Schedule If go to line 253 . . . . . . . . . . . . 24a N0 Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? . . . 24 Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax? ?exempt bonds24c Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year? . . . 24d 25a Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete ScheduleL, Partl . . . . . . . . . 253 N0 Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization? 5 prior Forms 990 or 990? 25b No If ?Yes, complete Schedule L, Partl . . . . . . . . . . . . . . . . . . . 26 Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? 26 No If "Yes," complete Schedule L, PariDid the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member 27 No of any of these persons? If "Yes,? complete Schedule L, Part . . . . 28 Was the organization a party to a business transaction with one of the following parties (see Schedule L, Pad IV instructions for applicable filing thresholds, conditions, and exceptions): a A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, 28a NO A family member of a current or former officer, director, trustee, or key employee? If ?Yes, "complete Schedule L, 28bYes An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? If "Yes, complete Schedule L, PanDid the organization receive more than $25,000 in non-cash contributions? If ?Yes, complete Schedule . . ?g 29 Yes 30 Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule . . . . . . . . . . . . . 30 31 Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes, complete Schedule N, Pan?l . No 31 32 Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If ?Yes," complete Schedule N, Part Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Partl . . . . . . . . 33 0 34 Was the organization related to any tax?exempt or taxable entity? If "Yes," complete Schedule R, Part ll, or IV, and 34 0 353 Did the organization have a controlled entity within the meaning of section 512(b)(13)? 353 No If ?Yes to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Pan? V, line 2 . . . 35 36 Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non- charitable related organization? If "Yes, complete Schedule R, Part V, line Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If ?Yes, complete Schedule R, Part VI 37 0 38 Did the organization complete Schedule 0 and provide explanations in Schedule 0 for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule 0Statements Regarding Other IRS Filings and Tax Compliance Check if Schedule 0 contains a response or note to any line in this Partv . . . . . . . . . . . [3 Yes No 1a Enter the number reported in Box 3 of Form 1096 Enter -0- if not applicable . . la 12 Enter the number of Forms included in line 1a.Enter -0- if not applicable . 1b 0 Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winnersit: Yes Form 990 (2018) 1 1/21/2019 Page 6 of44 Form 990 (2018) Page 5 . 2a Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, ?led for the calendar year ending with or within the year covered by 2a 17 If at least one is reported on line 2a, did the organization file all required federal employment tax returns? 2b YES Note.If the sum of lines 1a and 2a is greater than 250, you may be required to e-file (see instructions) 33 Did the organization have unrelated business gross income of $1,000 or more during the year? . . 3a No If ?Yes," has it filed a Form for this year?]f "No?to line 3b, provide an explanation in Schedule 0 . 3b 43 At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a 43 No financial account in a foreign country (such as a bank account, securities account, or other financial account)? If "Yes," enter the name of the foreign country: See instructions for filing requirements for Form 114, Report of Foreign Bank and Financial Accounts (FBAR). 53 Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? 5a No Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction? 5b No If ?Yes," to line 5a or 5b, did the organization file Form . . . . . 5: 6a Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization 6a No solicit any contributions that were not tax deductible as charitable contributions? . . . If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were 6b 7 Organizations that may receive deductible contributions under section 170(c). a Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services 73 No .. If "Yes," did the organization notify the donor of the value of the goods or services providedDid the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file 7c No If ?Yes," indicate the number of Forms 8282 filed during the year . . . . Ed I Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract? 7e No Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? . 7f No 9 If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as 79 No If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 7h No 8 Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during 8 9a Did the sponsoring organization make any taxable distributions under section 4966? . 9a Did the sponsoring organization make a distribution to a donor, donor advisor, or related person? . 9b 10 Section 501(c)(7) organizations. Enter: a Initiation fees and capital contributions included on Part line 12 . . . 10a Gross receipts, included on Form 990, Part line 12, for public use of club facilities 10b 11 Section 501(c)(12) organizations. Enter: Gross income from members or shareholders . . . . . . . . . 113 Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them11b 12a Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041? 12a If "Yes," enter the amount of tax-exempt interest received or accrued during the year. 12b 13 Section 501(c)(29) qualified nonprofit health insurance issuers. a Is the organization licensed to issue qualified health plans in more than one state? Note. See the instructions for additional information the organization must report on Schedule 0. 13a Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans . . . . 1313 Enter the amount of reserves on hand . . . . . . . . . . . . 13,: 14a Did the organization receive any payments for indoor tanning services during the tax year? . . 14a No If "Yes," has it filed a Form 720 to report these payments?1f provide an explanation in Schedule 0 . 14b 15 Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? If "Yes," see instructions and file Form 4720, Schedule . . 15 N0 16 Is the organization an educational institution subject to the section 4968 excise tax on net investment income? If ?Yes," complete Form 4720, Schedule . . . . 16 No Form 990 (2018) 11/21/2019 Page 7 of 44 990 (2018) Page 6 Pad VI Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 83, 8b, or below, describe the circumstances, processes, or changes in Schedule 0 See instructions Check if Schedule 0 containsa response or note to in this Part Section A. Governing Body and Management Yes No 13 Enter the number of voting members of the governing body at the end of the tax year 13 6 If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule 0. Enter the number of voting members included in line 1a, above, who are independent 1b 5 2 Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employeeDid the organization delegate control over management duties customarily performed by or under the direct superwsron 3 No of officers, directors or trustees, or key employees to a management company or other person? Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? . 4 NO 5 Did the organization become aware during the year of a significant diversion of the organization?s assets? 5 No Did the organization have members or stockholdersDid the organization have members, stockholders, or other persons who had the power to elect or appoint one or more membersofthegoverningbodyAre any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or 7b No persons other than the governing bodyDid the organization contemporaneously document the meetings held or written actions undertaken during the year by the following: 83Yes Each committee with authority to act on behalf of the governing bodythere any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization?s mailing address? If "Yes,? provide the names and addresses in Schedule Section B. Policies This Section 3 requests information about poiicies not required by the intei?nai Reyenue Code.) Yes No 103 Did the organization have local chapters, branches, or affiliates?Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes? 10b 113 Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the Describe in Schedule 0 the process, if any, used by the organization to review this Form 990. 123 Did the organization have a written conflict of interest policy? If "No, go to line 123 Yes Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to 12bYes (2 Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes,? describe in ScheduieOhowthiswasdone . . . . . . . . . . . . . . . . . . . 12c Yes 13 Did the organization have a written whistleblower policyDid the organization have a written document retention and destruction policyDid the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision? a The organization?s CEO, Executive Director, or top management official . . . . . . . . . . . 153 Yes Other officers or key employees of the organization . . . . . . . . . . . . . . . . 15b Yes If "Yes" to line 15a or 15b, describe the process in Schedule 0 (see instructions). 163 Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxableentityduringtheyear"Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization?s exempt status with respect to such arrangements16b Section C. Disclosure 17 List the States with which a copy of this Form 990 is required to be filed} 18 Section 6104 requires an organization to make its Form 1023 (or 1024-A if applicable), 990, and 990-T (501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply. website Another's website Upon request Other (explain in Schedule 0) 19 Describe in Schedule 0 whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year. 20 State the name, address, and telephone number of the person who possesses the organization's books and records: IIROBERT ALT 88 EAST BROAD STREET SUITE 1300 COLUMBUS, OH 43215 [514) 224-4422 Form 990 (2018) 1 1/21/2019 Page ?8 of?itl Form 990 (2018) Page 7 Pan Vii Compensation of Of?cers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors check if Schedule 0 contains a response or note to any line in this Part VII . . . . . . . . . . . . . . Section A. Of?cers, Directors, Trustees, Key Employees, and Highest Compensated Empioyees la Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization's tax year. .0 List ail of the organization's current of?cers, directors, trustees (whether individuals or organizations). regardless of amount of compensation. Enter in columns (0), (E), and (F) if no compensation was paid. a List all of the organization?s current key employees. if any. See instructions for definition employee." a: List the organization ?5 ?ve current highest compensated employees (other than an of?cer, director! trustee or key empioyee) who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form of more than $100,000 from the organization and any related organizations. in List all of the organization's former of?cers, key employees, or highest compensated employees who received more than $100,000 of? reportable compensation from the organization and any reiated organizations. List all of the organization?s former director; or trustees that received, in the capacity as a director or trustee of the organization, more than $10,000 of reportable compensation from the organization and any related organizations. List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest compensated employees; and former such persons. [3 Check thi5 box if neither the organization nor any reiated organization compensated any current officer, director, or trustee. (A) (C) in) (F) Name and Title Average Position {do not check more Reportable Reportable Estimated hours per than one box, unless person compensation compensation amount 0? other week (list is both an officer and a from the from related compensation any hours director/trustee) organization organizations from the for related a 3: ,5 I (We 21?1099- organization and . - 3 '11 organizatronz. ,1 :1 3 -3 3 M1512) related below dotted 53*- ?3 K, 9% a organizations a :23 313' lineALT 409? 326,900 0 17,523 BREE-WENT Ii (2) RONALD A MCMASTER PHD 1-SMITH 1?00 it CHAIR (4) marrow 0 SMITH 0 TREASURER (5) 1-09 TRUSTEE (5) MARK or 30mm 1'09 VICE CHAIR. (7)1131 ammo: 3R ?4?33 a 18.230 VP OF POUCY REBEKAH MT 40430 170.000 0 7,780 CHIEF EXTERN (9) DEW 49430 114,313 0 11,554 LEGAL FELLOW :Ileup. 1 1,32 1f20 1 9 Page 10 of 44 990 (2018) Page 8 Pan??i Section A. Of?cers, Directors, Trustees, Keir Employees, and Highest Conwonsated Employees (continued) (B) (C) Name and Title Average Position (do not check more Reportable Reportable Estimated hours per than one box, unless person compensation {ompensatlon amount of other week (list is both an officer and a from the from related cmnpensalinn any hours director/trustee} organization (W- organizations from the for related a organizatlon and organizations related L1 w? n? . below dotted . organizations . {1 g; m1 lineTotal from continuation sheets to Part VII, Section A . . . . Total (add lines ?4.313 55.087 :1 Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 4 Yes No 3 Did the organization list any former officer, director at It ustee, key employee, or highest compensated employee on line la? If ?Yes, complete Swaddle for such individual . . . . . . . . . . . . No 4 For any individual listed on line la, is the sum of reportable eompenaation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule for such Yes 5 Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization?If "Yes, complete Schedule for such person . . . No Section B. Independent Contractors 1 Complete this table for your five highest compensated independent contractors that received more than $100,000 of compenaation from the organization. Report compensation for the calendar year ending with or within the organization's tax year. (A) (B) {Ci Name and husinea: address Demtption of semcea Compensat on LEGAL SERVICES 254,052 1050 CONNECTICUT AVE NW some 2100 WASHINGTON DC. DC 3G03554EJ3 2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 1 Form 990 (2013} 113?21l?2019 Page 11 01?44 Form 990 (2018) Page 9 :11 Statement Of Revenue Check if Schedule 0 contains a response or note to any iine in this Part Vii(A) (C) (D) Total revenue Related or Unrelated Revenue exempt business exduded from revenue tax under sections revenue 512 - 514 1a Federated campaigns . . I la 23 3? I1 Membership dues . . 1b {2 Fundraising events . . u; i Related organizations I 1d 5 :2 a Government grants (contributionsand Similar amounts not Included If 1388325 .5 5.1 above Noncash contributions included 3 in ?nes 1a 1f:$ 521,957 Total.Add lines 1385,125 at Business Curie L: 1' All other program service revenue. gTotai.Add:ines 2a?Investment income (including dividends, interest, and other similar amounts13'69?1 133394 4 Income from Investment of taxnexempt bond proceeds 5pm 3 Reai (ii) Personal 5 6a Gross rents I) Less: rental expenses :2 or {loss} (1 Net rental income or {?055Securities (ii) Other in, Gross amount From sales 6i? 525,510 assets other thaninvemm Lessnoostor other basis and 51 1,318 sales expenses Gain or (loss) 14:19:? (1 Net gain or (i035) . . . . . 14.192 14.192 8a Gross income from fundraising events (not including it; of contributions reported on line 1c). See Part 1V, line Less: direct expenses . . . Net income or (loss) from fundraising events . . 9a Gross income from gaming activities. See Part IV, line 19 . . . a 13 Less: direct expenses . . . Net income or (loss) from gaming activities . . IDaGruss sales of inventory, less returns and allowances . a Less: cost of goods sold . . I: 1 1f 2 1120 19 Page 12 of 44 _cNet income or {loss} from sales of Inventory . . Miscellaneous Revenue Business Code REIMBURSMENT INCOME 194?? 19,451 OTHER REIMBURSEMENT INCOME 5:531 5381 All other revenue . . . . eTotal. Add lines Ila?11d 25,342 12 Total revenue. See Instructions. 3,441,453 53,228 Form 990 (2018) 11/21/2019 Form 990 (2018) Page 13 of44 Page 10 Part IX Statement of Functional Expenses Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A). Check if Schedule 0 contains a response or note to any line in this Part not include amounts reported on lines 6b, 8b, 9b, and 10b of Part Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 Grants and other assistance to domestic individuals. See Part IV, line 22 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, line 15 and 16. Benefits paid to or for members Compensation of current officers, directors, trustees, and key employees Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) . Other salaries and wages Pension plan accruals and contributions (include section 401 and 403(b) employer contributions) Other employee benefits Payroll taxes . Fees for services (non-employees): (A) Total expenses (B) Program service expenses (C) Management and general expenses (D) Fundraisingexpenses 703,533 616,826 35,177 51,530 675,603 605,315 39,500 30,788 7,722 5,614 1,185 923 45,815 39,396 4,430 1,989 86,757 77,214 4,338 5.205 aManagement bLegal cAccountingdLobbying 303,092 302,480 612 7,247 7,247 Professional fundraising services. See Part IV, line 17 Investment management fees 9 Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 119 expenses on Schedule 0) Advertising and promotion . . . . Office expenses . . . . . Information technology . . Royalties Occupancy Payments of travel or entertainment expenses for any federal, state, or local public officials Conferences, conventions, and meetings . Interest Payments to affiliates . . . . . . Depreciation, depletion, and amortization . Insurance . . Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule 0.) 3 OTHER EXPENSES 756 176,800 174,915 1,154 811 7,550 7,550 124,689 119,950 3,307 1,432 22,953 22,427 63 43.332 38,566 2,166 2,600 98,401 97,614 707 36,067 36,067 16,694 16,033 258 403 4,959 4,580 158 221 30,505 28,216 2,339 UN REALIZED LOSS 1,265 1,265 All other expenses Total functional expenses. Add lines 1 through 24e 2,393,920 2,192,753 100,860 100,297 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here 3' if following SOP 98-2 (ASC 958-720). Form 990 (2018) 11/21/20l9 Page 14 of 44 Form 990 (2018) Page 1} Balance Sheet Check if Schedule 0 contains a response or note to any line in this Part (Bl Beginning of year End of year 1 Cash?non-interest?bearing . . . . . . . 104.600 1 252.289 2 Savings and temporary cash investments . . . . . . . . 1321.259 2 2375.123 3 Pledges and grants receivable20.130 4 Accounts receivableLoans and other receivables from current and former of?cers, directors, trustees, key employees, and highest compensated employees. Complete 5 PartllofScheduieL . . . . . . . . . . . . . 6 Loans and other receivables from other disqualified persons (as de?ned under sectlon persons described in section and contributing employers and sponsoring organizations of section 501(c)(9) 5 voluntary employees bene?ciary organizations (see instructions) Complete 9., PadllofScheduleL . . . . . . - . . . . . . . *5 Notes and loans receivableinventories for sale Prepaid expenses and deferred charges . . 4.235 7.579 10a Land, buildings, and equipment: cost or other basis. Complete Part Vi of Schedule 103 58-839 11 Less: accumulated depreciation lob ?18,412 37,112 10c 2031114 11 lnvestments?pubiicly traded securities . 11 12 Investments?other securities. See Part N, line investments?programsrelated. See Part IV, line . . 13 14 intangibie assets . . . . . . . . . . . . 14 15 other assets. See Part iv, line Total assetsdidd lines 1 through 15 (must equal line 34} . 2.067.236 16 17 Accounts payable and accrued expenses . . . . . 14.701 17 77.453 18 Grants payable . 18 19 Deferred revenue . . . . . . . . . 19 20 Tax?exempt bond liabilities . . . . . . . . . 20 21 Escrow or custodial account, liability. Complete Part IV of Schedule 21 22 Loans and other payables to current and former of?cers, directors, trustees, 2: key employees, highest compensated empioyees, and disqualified .Q in; persons. Complete Part II of Schedule . . 22 23 Secured mortgages and notes payable to unrelated third parties . 23 24 Unsecured notes and ioans payable to unrelated third parties . . 24 25 Other liabilities (including federal income tax, payabies to related third parties, 3.523 25 2.581 and other liabilities not included on lines 17 24), Complete Part of Schedule 1) 26 Total liabilities?dd lines 17 thlough 25 . . 18,224 26 $0.034 3 Organizations that follow SPAS 117 958), check here 3* l2! and 3 complete lines 27 through 29, and lines 33 and 34, a; 27 Unrestricted net assets I.732.525 27 2,397,370 3 28 Temporarily restricted net assets . . . - . . . . . . . 316,487 28 699,175 29 Permanently restricted net assets 29 LE Organizations that do not follow SPAS 117 958), 5 check here 3.. l] and complete lines 30 through 34. 30 Capital stock or trust principal, or current funds . . . . 30 31 Paid-in or capital surplus, or land, building or equipment fund . . . 31 :2 32 Retained earnings. endowment, accumulated income, or other funds 32 '53 33 Total net assets or fund balances . . . . . . . . . . . ?049,012 33 3.096.545 34 Total liabilities and net assets/fund balances . . . . i . . 2,037,235 34 3.176.579 ://eup.eps.irs. Form 990 {2018) 112?2 1/2019 Page 15 0f44 Form 990 (2018) Page 12 PBEI XI Reconcilliation of Net Assets Check if Schedule 0 contains a response or note to any line in this Part Total revenue (must equal Part column (A), line 123,441,453 2 Total expenses (must equal Part IX, column (A), line 25) 2 2,393,920 3 Revenue less expenses. Subtract line 2 from line 1 . . . 3 1,047,533 4 Net assets or fund balances at beginning of year (must equal Part X, line 33, column 4 2,049,012 5 Net unrealized gains (losses) on investments . . . . . . . . . . . . 5 6 Donated services and use of facilities . . . . . . . . . . . . . . . . 6 . 7 8 9 Other changes in net assets or fund balances (explain in Schedule Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33, column 10 3,096,545 Part XII Financial Statements and Reporting Check if Schedule 0 contains a response or note to any line in this i'l?arl XII . . . . . . . . . . . . . Yes No 1 Accounting method Used to prepare the Form 990: Cash Accrual Other If the organization changed its method of accounting from a prior year or checked "Other," explain in Schedule 0. 2a Were the organization?s financial statements compiled or reviewed by an independent accountant? 23 Yes If ?Yes,? check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both: Separate basis Consolidated basis [1 Both consolidated and separate basis Were the organization?s financial statements audited by an independent accountant? 2b Yes If ?Yes,? check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both: Separate basis Consolidated basis [3 Both consolidated and separate basis If ?Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant? 2c Yes If the organization changed either its oversight process or selection process during the tax year, explain in Schedule 0. Ba As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular 33 No If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule 0 and describe any steps taken to undergo such audits. 3b Form 990 (2018) rs. gov/mef/ prd/sdi/proxy/printSub 1 1/21/2019 Page 18 of 44 Ire??le GRAPHIC print - Do not PROCESS onIotNAL DATA - production i am: 93493269010029 OMB NO. 1545-004 SCHEDULE A Public Charity Status and Public Support (F0731 990 0" 99952) Complete if the organization is a section 501(c)(3) organization or a section 201 8 nonexempt charitable trust. Deparhnentof?ie Treaau'y Attach to Form 990 or Form 990-EZ. Internal Service in? Go to for the latest information. ?oor: to i?ublic tartaric: riot: Name of the organization Employer identification number THE BUCKEYE memoir; FOR PUBLIC POLICY SOLUTIONS 31. 1 i3nr1 i Reason for Public Charity Status {All organizations must complete this port.) See instrUctlons. The organization is not a private loundatlon hecauoc It is: {For lines 1 through 12., check only one box.) 1 A church, convention of churches, or association of churches described in section 2 a A school described in section 170(b)(1) {Attach Schedule (Form 990 or 990?811.) 3 A hospital or a cooperative hospital service organization described in section 170(b)(1) 4 a A medical research organization operated in conjunction with a hospital described in section (A) Enter the hospital's name, city, and state: 5 An organization operated for the bene?t of a college or university owned or operated by a governmental unit described in section 170 (Complete Part if.) A federal, state, or local government or governmental unit described in section An organization that normally receives a substantial part of its support from a governmental unit or from the general public deacn'bed in section (Complete Part II.) 3 a A community described in section {Complete Part II.) 9 An agricultural research organization described in operated in conjunction with a land-grant college or university or a non-land Grant colieqe of agriculture. See instructions. Enter the name, city, and state of the college or university: 10 An organization that normally receives: more than 331/394? of its support from contributions, membership fees, and gross receipts from activitieo related to its exempt functions?subject to certain exceptions, and no more than 33113?? of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). {Complete Part 111.) 11 An organization organized and operated exclusively to test for public safety. See section 509(a)(4). 12 An organization organized and operated exclusively for the benefit of. to perform the function of, or to carry out the purposes of one or more publicly supported organizations described In section 509(a}(1) or section 509(a](2]. See section Check the box in lines Ila through 12d that describes the type of supporting} organization and complete lines 12a, 12f, and 129. a Type I. A supporting organization operated, supervised, or controlled by its supported organization(3), typicaiiy by giving the supported organizationts) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete 'Part Iv, Sections supporting organization supervised or controlled in connection with its supported organization(5), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization (5-). You must complete Part Iv, Sections A and C. a Type functionally integrated. A supporting organization operated in connection with, and functionally In tegrated with, its supported organizatioms) {see instructions). You must complete Part IV, Sections A, and E. Type non-functionally integrated. A supporting organization operated in connection with its supported organization{s) that is not functionally integrated. The organization generally mugt satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V. e. Check this box if the organization received a written determination from the IRS that it is a Type I, Type 11, Type HI functionally integrated, or Type non-functionaily integrated supporting organization. Enter the number of supported organizations 9 Provide the following information about the supported organization(s}. Name of supported (ii) EIN Type of (iv) is the organization listed Amount of {vi} Amount of organization organization in your governing document? monetary support other support {see [described on lines [see inotructions) 1- 10 above (see instructional} Yes No Total For Paperwork Reduction Act Notice, see the Instructions for Cat. No. 11285F Schedule A (Form 990 or 990-EZ) 2018 Form 990 or 990-52. hitps I 1 {2 112 019 Schedule A (Form 990 or 990-EZ) 2018 Part II Page 19 of 44 Page 2 Support Schedule for Organizations Described in Sections and 170 (Complete only if you checked the box on line 5, 7, 8, or 9 of Part I or if the organization failed to qualify under Part If the organization fails to qualify under the tests listed below, please complete Part Section A. Public Support Calendar year (or fiscal year beginning in) Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant") . Tax revenues levied for the organization's benefit and either paid to or expended on its behalf. The value of services or facilities furnished by a governmental unit to the organization without charge.. Total. Add lines 1 through 3 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column Public support. Subtract line 5 from line 4. 2014 2015 2016 2017 2018 Total 851,386 1,658,029 1,897,869 2,883,163 3,388,225 10,678,672 851,386 1,658,029 1,897,869 2,883,163 3,388,225 10,678,672 1,472,070 9,205,802 Section B. Total Support 7 8 10 11 Calendar year (or fiscal year beginning in) Amounts from line 4. Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources. Net income from unrelated business activities, whether or not the business is regularly carried on. Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.). Total support. Add lines 7 through 10 (a)2014 (b)2015 (c)2016 (d)2017 (e)2018 (f)Tota 851,386 1,658,029 1,897,869 2,883,163 3,388,225 10.15 78.672 2,810 289 3,332 27,886 34,817 2,789 11,610 19,564 25,342 59,305 10,772,794 12 Gross receipts from related activities, etc. (see instructions) . 12 13 First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, 59,423 Section C. Computation of Public Support Percentage 14 Public support percentage for 2018 (line 6, column divided by line 11, column . . . . . . . 14 15 Public support percentage for 2017 Schedule A, Part II, line 14. . . . . 15 73_790 0/0 153 33 113% support test?2018. If the organization did not check the box on line 13, and line 14 is 33 113% or more, check this box and stop here. The organization qualifies as a publicly supported organization. . 33 1/3% support test?2017. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this 85.450 box and stop here. The organization qualifies as a publicly supported organization. . . . . . 1:1 17a test?2018. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts- and- -circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization. . 10%-facts- and- -circumstances test?2017. If the organization did not check a box on line 13, 16a 16b, or 1761, and line 15 is 10% or more, and if the organization meets the "facts? and? circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts?and-circumstances" test. The organization qualifies as a publicly supported organization. . IF 13 Private foundation. If the organization did not check a box on line 13, 16a, 16b, H17a. or 17b, check this box and see instructions . Schedule A (Form 990 or 990- -E2) 2018 11?s. gov/mef/rrde'd/sdi/proxy/ printSub 1 1/21/2019 Page 20 of 44 Schedule A (Form 990 or 990-EZ) 2018 Page 3 Part Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.) Section A. Public Support Calendar year (or fiscal year beginning in) 1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants") . 2 Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose 3 Gross receipts from activities that are not an unrelated trade or business under section 513 . 4 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf. 5 The value of services or facilities furnished by a governmental unit to the organization without charge 6 Total. Add lines 1 through 5 7a Amounts included on lines 1, 2, and 3 received from disqualified persons Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. Add lines 7a and 7b. 8 Public support. (Subtract line 7c from line 6.) Section B. Total Support Calendar year (or fiscal year beginning in) 9 Amounts from line 6. 10a Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources. Unrelated busir?1ess taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. Add lines 10a and 10b. 11 Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. 12 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) . . 13 Total support. (Add lines 9, 10c, 11, and 12.). 14 First five years. If the Form 990 is for the organization?s first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, Section C. Computation of Public Support Percentage 15 Public support percentage for 2018 (line 8, column divided by 13, column (f3Public support percentage from 2017 Schedule A, Part 111, line 2014 2015 2015 2017 2018 Total 2014 2015 2016 2017 2018 Total Section D. Computation of Investment Income Percentage 17 Investment income percentage for 2018 (line 10c, column if) divide-2 byline 13, column . . . . . . 17 18 Investment income percentage from 2017 Schedule A, Part 111, line 17193 331/3010 support tests?2018. If the organization did not check the box on line 14, and line 15 is more than 33 and line 17 is not more than 33 173%, check this box and stop here. The organization qualifies as a publicly supported organization . . . . . . . 33 1/3% support tests?2017. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 113% and line 18 is not more than 33 check this box and stop here. The organization qualifies as a publicly supported organization . . . . 20 Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions . . . . I- Schedule A {Form 990 or 990-EZ) 2018 1 1/21/2019 Schedule A (Form 990 or 2018 Page 2] of 44 Page 4 Part IV Supporting Organizations (Complete only if you checked a box on line 12 of Part I. If you checked 12a of Part I, complete Sections A and B. If you checked 12b of Part I, complete Sections A and C. If you checked 12c of Part I, complete Sections A, D, and E. If you checked 12d of Part I, complete Sections A and D, and complete Part V.) Section A. All Supporting Organizations the organization's supported organizations listed by name in the organization's governing documents? If "No, describe in Part VI how the supported organizations are designated I designated by class or purpose, describe the designation If historic and continuing relationship, explain Did the organization have any supported organization that does not have an IRS determination of status under section 509 or If ?Yes, explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2) Did the organization have a supported organization described in section 501(c)(4), (5), or If answer and below Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes, descn?be in Part VI when and how the organization made the determination Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes, explain in Part VI what controls the organization put in place to ensure such use. Was any supported organization not organized in the United States ("foreign supported organization?)? If ?Yes"and if you checked 12a or 12b in Part I, answer and below Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If "Yes, ?describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or If "Yes,? explain in Part VI What controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c) (2) (B) purposes Did the organization add, substitute, or remove any supported organizations during the tax year? If ?Yes, ?answer and below (if applicable) Also, provide detail in Part VI, including the names and EIN numbers of the supported organizations added, substituted, or removed; ii) the reasons for each such action; the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document) Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document? Substitutions only. Was the substitution the result of an event beyond the organization's control? Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or other supporting organizations that also support or benefit one or more of the filing organization?s supported organizations? If "Yes, provide detail in Part VI. Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If "Yes, complete PartI of Schedule (Form 990 or 990-EZ) Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7? If ?Yes,? complete Part I of Schedule (Form 990 or 990-EZ) Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or If "Yes,? provide detail in Part VI. Did one or more disqualified persons (as defined in line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If "Yes, ?provide detail in Part VI. Did a disqualified person (as defined in line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If "Yes/provide detail in Part VI. Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type non-functionally integrated supporting organizations)? If "Yes,? answer line below Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings103 10b Schedule A (Form 990 or 990-EZ) 2018 11/21/2019 Schedule A (Form 990 or 990-EZ) 2018 Part IV Supporting Organizations (continued) Pa go 22 0f 44 Page 5 11 a Has the organization accepted a gift or contribution from any of the following persons? A person who directly or indirectly controls, either alone or together with persons described in and below, the governing body of a supported organization? A family member of a person described in above? A 35% controlled entity of a person described in or above? If"Yes? to a, b, or c, provide detail in Part VI Yes No 11a 11b 11c Section B. Type I Supporting Organizations Did the directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization?s directors or trustees at all times during the tax year? if "No, describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization?s activities If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If "Yes, ?explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization Yes Section C. Type II Supporting Organizations Were a majority of the organization's directors or trustees during the tax year also a majority of the directors or trustees of each of the organization?s supported organization(s)? If ?No, describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s) Yes Section D. All Type Supporting Organizations Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization's tax year, a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and copies of the organization's governing documents in effect on the date of notification, to the extent not previously provided? Were any of the organization's officers, directors, or trustees either appointed or elected by the supported organization (5) or (ii) serving on the governing body of a supported organization? If explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s) By reason of the relationship described in (2), did the organization?s supported organizations have a significant voice in the organization?s investment policies and in directing the use of the organization?s income or assets at all times during the tax year? If "Yes, describe in Part VI the role the organization?s supported organizations played in this regard Yes Section E. Type Functionally-Integrated Supporting Organizations 1 5' Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions): The organization satisfied the Activities Test. Complete line 2 below. The organization is the parent of each of its supported organizations. Complete line 3 below. The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions) Activities Test. Answer and below. Did substantially all of the organization?s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? if ?Yes," then in Part VI identify thasa supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities Did the activities described in constitute activities that, but for the organization?s involvement, one or more of the organization's supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization?s position that its supported organization(s) would have engaged in these activities but for the organization?s involvement Parent of Supported Organizations. Answer and below. Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations? Provide details in Part VI. Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If ?Yes, describe in Part VI. the role played by the organization in this regard Yes 2b 3a 3b Schedule A (Form 990 or 990-EZ) 2018 11/21/2019 Page 23 of 44 Schedule A (Form 990 or 990-EZ) 2018 Page 6 ?art Type Non-Functionally Integrated 509(a)(3) Supporting Organizations 1 Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type non-functionally integrated supporting organizations nust complete Sections A through E. Section A Adjusted Net Income (A) Prior Year (B) Current Year (optional) Net short-term capital gain Recoveries of prior?year distributions Other gross income (see instructions) Add lines 1 through 3 Depreciation and depletion mmthi-n authi-n Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) NI \1 Other expenses (see instructions] Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) Section - Minimum Asset Amount (A) PriOFYear (B) CurremJear (options 1 Aggregate fair market value of all non?exempt?use assets (see instructions for short tax year or assets held for part of year): 1 Average value of securities la Average cash balances 1b Fair market value of other non-exempt-use assets 1c Total (add lines 1a, 1b, and 1c) 1d Discount claimed for blockage or other factors (explain in detail in Part VI): mono-cu Acquisition indebtedness applicable to non-exempt use assets 2 01 Subtract line 2 from line 1d .h Cash deemed held for exempt Use. Enter 1-1/2% of line 3 (for greater amount, see instructions). Net value of non~exempt?use assets (subtract line 4 from line 3) Multiply line 5 by .035 Recoveries of prior-year distributions ?Hail-l1 mummo Minimum Asset Amount (add line 7 to line 6) Section - Distributable Amount Current Year Adjusted net income for prior year (from Section A, line 8, Column A) Enter 85% of line 1 Minimum asset amount for prior year (from Section B, line 8, Column A) Enter greater of line 2 or line 3 Income tax imposed in prior year Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) ?4 Check here if the current year is the organization's first as a non?functionaIIy-integrated Type supporting organization (see instructions) Schedule A (Form 990 or 990-E2) 2018 1 1/21/2019 Page 24 of 44 Schedule A (Form 990 or 990-EZ) 2018 Page 7 Part Type Non-Functionally Integrated 509(a)(3) Supporting Organizations (continued) Section - Distributions Current Year 1 Amounts paid to supported organizations to accomplish exempt purposes 2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity 3 Administrative expenses paid to accomplish exempt purposes of supported organizations 4 Amounts paid to acquire exempt-pee assets 5 Qualified set-aside amounts (prior IRS approval required) 6 Other distributions {describe in Part See instructions 7 Total annual distributions. Add lines 1 through 6. 8 Distributions to attentive supported organizations to which the organization is responsive (provide details in Part See instructions 9 Distributable amount for 2018 from Section C, line 6 10 Line 8 amount divided by Line 9 amount seCtion - DiFtribUti?n Allocations (see . . Underdissitigibutions instructions) Excess Distributions Pre-2018 Amount for 2013 1 Distributable amount for 2018 from Section C, line 6 2 Underdistributions, if any, for years prior to 2018 (reasonable cause required-- explain in Part VI). See instructions. 3 Excess distributions carryover, ii any, to 2018: a From 2013. From 2014. From 2015. From 2016. From 2017. Total of lines 3a through 9 Applied to underdistributions of prior years Applied to 2018 distributable amount i Carryover from 2013 not applied (see instructions) Remainder. Subtract lines 3g, Eli, and 3i from 3f. 4 Distributions for 2018 from Section D, line 7; a Applied to underdistributions of prior years Applied to 2018 distributable amount Remainder. Subtract lines 4a and 4b from 4. 5 Remaining underdistributions for years prior to 2018, if any. Subtract lines 39 and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. 6 Remaining underdistributions for 2018. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. 7 Excess distributions carryover to 2019. Add lines 3j and 4C. 8 BreakdOWn of line 7: Excessfrom 2014. . . . . . Excess from 2015. Excess from 2016. Excess from 2017. (DD-DUN Excess from 2018. Schedule A (Form 990 or 990-EZ) (2018) 11/21/2019 Page 25 of 44 Schedule A (Form 990 or 990-52) 2018 Page 8 part VI Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 173 or 17b; Part line 12; Part IV, Section A, lines 98, 9b, 11a, 11b. and 116; Part IV, Section B, lines 1 and 2; Part IV. Section C, line 1; Part IV, section B, lines 23nd 3; Part IV, Section E, lines 1c, 23, 2b, 3a and 3b; Part V, line 1: Part V, Section B, line 1e; Part Section D, lines 5, 6, and 8: and 9art V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See 4* instructions)? Fads And Circumstanws T2332 I it. [ill 11 limit-h r'n Explanation PART II, LINE 10 2014-2018 OTHER REIMBURSEMENT INCOME 8,999 2014-2013 TRAVEL REIMBURSEMENT INCOM 42:84? 2014-2618 OTHER MISCELLANEOUS INCOME 7,459 Schedule A {Form 990 or ?ail-E2} 2:113 hitps :l/eup.eps difpa?oxy/primSub 1 132 1120 19 Page 27 0f 44 Edie GRAPHIC print - no nor PROCESS ORIGINAL DATA production our: 93493269010029? SCHEDULE (3 Political Campaign and Lobbying Activities (Form 990 or For Organizations Exempt From income Tax Under section 501(0) and section 527 20 1 8 Domini-am itl'ieTreanrry . . . . nompiete if the organization is described beiow. hAttacii to Form 990 or Form goo?E2. to Pillilii >60 to i .- a. . for instructions and the latest information. ineporlii'm lithe organization answered "Yes" on Form 990, Part or. Line 3, or Form Ben-E2. Part V, line 46 [Poiiticai Campaign Activities}, then a Section 501(c)(3) organiznlions Complelo Ports in and 8. Do not complete Part LC. in Section Ethic} (edict than section ??1tcit3ii organizations: Ports LA and below. Do not complete Part l-B. 0 Section 52? Complete F'ai'l In only. if the organization answered "Yes" on Form 990', Past iv, Line.- 4, or Form BSD-E2, Part VI, line 4? [Lobbying Activities), than 0 Section ??ticHBi organizations that have ?led Form fii'E-B {election under section ??iihll' Complete Part li-A. Do not complete Part in Section 501(c)(3) oaganizaiions that have NOT ?led Form 5768 {election under section Compiete Part Do not compiote Part il-A- If the organization answered "Yes" on Form 990, Part IV, Line 5 (Proxy Tax} (see separate instructions) or Form sen-E2, Part V, line 35o {Proxy Tax} (see separate instructions], than Seclion 501(c)(4), or organizations; Complete Part Name of the organization Employer identification number THE BUCKEYE n'E FOR PUBLIC SOLUTIONS Bil-1278593 wart i' A Complete if the organization is exempt under section 501((7) or is a iinaction 52? organization. 1 Provide a description of the organization?s direct and indirect. political campaign activities in Part. IV (see instructions for definition of ?poiitical campaign activities?) 2 Political campaign activity expenditures (see instructions) 3 Volunteer hours for political campaign actiwtir? (see instructions} i'iirl it Complete if the organization is exempt under 5nction 501(c)(3). 1 Enter the amount of any excise tax incurred by the organization under section 4955 Enter the amount of any excise tax incurred by organization managers under section 4955 3 If the organization trimmed a section 4955 tax, did it ?le Form 472D for this yearcorrection made? Yes No If "Yes,? describe in P911 IV. Part Complete if the organization is exempt under section 501(c}, except section 501(c)(3). 1 Enter the amount directly expended by the ?ling organization for section 527 exempt function activities 3: Enter the amount of the ?ling organization?s funds contributed to other organizations for section 527 exempt function activities . Totai exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, iine 17b l- 4 Did the ?ling organization ?le Form 1120-901. for this year? a Yes No 5 Enter the names, addresses and employer identification number (an) of all section 52? political organizations to which the ?ling organization made payments. For each organization listed, enter the amount paid from the ?iing organization's funds. Also enter the amount of poiitical contributions received that were and directly delivered to a separate politicai organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part 1V. Name (in) Address EIN Amount paid from Amount of organizatlon?s politicai contributions funds. if none. enter received and -D-. and directiy delivered to a separate political organization. If none, enter rtFor Paperwork Reduction Act Notice, see the Instructions {or Form one or Cat. No. 5(30345 Schedule (Fonn 990 or 990-E2) 2018 1 112112019 Schedule (Form 990 or 990-EZ) 2018 Part II-A section 501(h)). A Check if the filing organization belongs to an affiliated group (and list in Part IV each affiliated group member's name, address, EIN, expenses, and share of excess lobbying expenditures). Check 9 1:1 if the filing organization checked box A and "limited control" provisions apply. Page 28 of 44 1 Page 2 Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under Limits on Lobbying Expenditures (The term "expenditures" means amounts paid or incurred.) Filing organization's totals Affiliated group totals 1a -..rno.nU' Total lobbying expenditures to influence public opinion (grass roots lobbying) .. Total lobbying expenditures to influence a legislative body (direct lobbying) Total lobbying expenditures (add lines 1a and 1b) . Other exempt purpose expenditures Total exempt purpose expenditures (add lines 1c and 1d) Lobbying nontaxable amount. Enter the amount from the following table in both columns. 4,750 4,750 2,389,170 2,393,920 269,696 If the amount on line 1e, column or is: [The lobbying nontaxable amount is: Not over $500,000 20% of the amount on line 1e. [Iver $500,000 but not over $1,000,000 $100,000 plus 15% of the excess over $500,000. Over $1,000,000 but not over $1,500,000 $175,000 plus 10% of the excess over $1,000,000. Over $1,500,000 but not over $17,000,000 $225,000 plus 5% of the excess over $1,500,000. Over 17,000,000 $1,000,000. Grassroots nontaxable amount (enter 25% of line 1f) Subtract line lg from line 1a. If zero or less, enter . Subtract line if from line 1c. If zero or less, enter -0-. 67,424 If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting section 4911 tax for this year? Yes No 4-Year Averaging Period Under section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the separate instructions for lines 2a through 2f.) Lobbying Expenditures During 4-Year Averaging Period Calendar year (or fiscal year beginning in) 2015 2016 2017 2018 Total 2a nontaxable amount 235,147 233,591 269,696 743,534 Lobbying ceiling amount (150% or line 2a, column(e]) 1,115,301 Total lobbying expenditures 2,106 4,243 4,750 11,099 Grassroots nontaxable amount 58,787 59,673 67.424 105.504 Grassroots ceiling amount {150% Lil? llne 211, column (en 278,826 Grassroots lobbying expenditures Scheduie (Form 990 or 990-EZ) 2018 11/21/2019 Page 29 of 44 Schedule (Form 990 or 2018 Page 3 i-iart iim? Complete if the organization is exempt under section 501(c)(3) and has NOT ?led Form 5?58 [eiec?tion under section SDILIID. For each "Yes" response on fines to through If below provide in Part Iv a detailed description of the lobbying lb) actiwty Yes No Amount 1 During the year did the filing organization attempt to influence foreign national state or local legI .,latlon Including any attempt to in?uence public opinion on a legislative matter or referendum through the use of: a Volunteers? 1) Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? 0 Media advertisement59. . Mailings to members legislators or the public? Publications, or pubiished or broadcast statements? . Grants to other organizations for lobbying purposes?. .. 9 Direct contact with legisiators their staffs government officials or a legislative body? l} Rallies, demonstrations, seminars, conventions, speedies, lectures, 0 any similar means? .. i other activitiesTotal. Add lines 1c through 1i 2a Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? If "tries" enter the amount of any tax incurred under section 4912 - - . ., I: it? Yes," enter the amount of any tax incurred by organization managers under section 4912 If the ?ling organization incurred a section 4912 tax, did it ?ie Form 4720 for this year? A Conipiete ii the organization is exempt under section 501(c)(4), section or section Were substantiaiiy all (90% or more) dues received nondeductible by members? 1 2 Did the organization make only in-house lobbying expenditures of 900 or iese?? 2 3 Did the organization agree to carry over lobbying and political expenditures from the prior year? .. 3 Ii Complete if the organization is exempt under section 501(c)(4), section "501(c)(5 or section 501(cii?} and if either BOTH Part lines 1 and 2, are answered ?No" OR Part A, line 3, is answered ?Yes." 1 Does, assessments and similar amounts irom membar5.. 1 2 Section 162(e) nondeductible iobbying and political expenditures not include amounts of poiiticaIu expenses for which the section 5270) tax was paid). a Current year 2a Carryover from last year Total 2t: 3 Aggregate amount. reported in section notices of nondeductible section 162(e) dues . 3 4 If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to cam/over to the reasonabie estimate of nondeductibie lobbying and politicai expenditure next year? 4 5 Taxable amount of lobbying and poiiticai expenditures (see instructions) 5 {fart tit? Supplemental Information Provide the descriptions required for Part l?A, iine 1; earn-B, line 4; Part i-C, line 5; Part II-A (af?liated group list); Pan: lines 1 and 2 {see and Pan ii?B, line Also. complete this part for amt additional infom-Iatlon. Retain heiea'enm I Exgiiti int Schedule {Form 990 or 2018 :f/eup . 1 112112019 PageS 1 of 44 Iefile GRAPHIC print on nor PROCESS ORIGINAL DATA Production our: 93493269010029] . . OMB No. 1545-0047 SCHEDULE Supplemental Financial Statements [Form 990) Complete if the organization answered "Yes,? on Form 990, Part IV, line 6, 7, 8, 9, 19, 11a, 11b, 11c, 11d, 119., 11f, 12.3, or 12b. DepadrnenloftheTreaswy Attach to Form 990. {Beer} to 9tll??i?i internal Revenue 5m GO to for the latest information teapot rim: Name of the organization Employer identification number THE BUCKEYE INSTITUTE FOR PUBLIC POLICY SOLUTIONS 31-1278593 flart 1 Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization anawered "Yes" on Form Eli-ii]. Fart IV. line 6. Donor advised funds (memos and other accounts Total numberat end ofyearAggregate value of contributions to (during year) Aggregate value of grants from (during year) Aggregate value at end ofyear. . . . . . Ul-hUJMi?l Did the organization inform ail donors and donor advisers in writing that the assets heid in donor advised funds are the organization?s property, subject to the organization's exclusive legal contraDid the organization inform ail grantees donors, and donor advisers in writing that grant funds can be used oniy for charitable purposes and not foI the bene?t of the donor or donor advisor, or for any other purpose conferring impermissible ?YesiZlNo Parr it Conservation Easements- Complete if the organization answered "lies" on Form 990, Pait iv, i?ne 1 Purpose(s) of conservation easements held by the organization (check all that apply}. ?3 Preservation of land for public use recreation or education) 3 Preservation ofan historically important land area 17.3 Protection of natural habitat C3 Preservation ofa certified historic structure ?3 Preservation of open Space 2 Complete ?nes 23 through 21'] if the organization held a qualified conservation contribution In the form of a conservation easement on the last day of the tax year. "em at the End of the Year a Totalnumberofconservatloo easementsTotal by conservation easementsNumber of conservation easements onacerti?ed historic structure included Number of conaervation eaaementa included in acquired after 73'25706, and not on a historic 2d structure listed in the Nationa? Register . 3 Number of conservation easements modi?ed, transferred, reieased, extinguished, or terminated by the organization during the tax year Number of states where property subject to conservation easement is located 3* A. 5 Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforoement of the conservation easements it holdsStaff and volunteer hours devoted to monitoring, inspecting, handling of vioiations, and enforcing conservation easements during the year 7 Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year 3" 8 Does each conservation easement reported on line 2(dl above satisfy the requirements of section and section . . . . - a Yes No 9 In Part describe how the organization reports conservation easements in its revenue and expense statement, and balance sheet, and include, if applicable, the text of the footnote to the organization?s financial statements that describes the organization?s accounting for conservation easements. Part Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets. Complete if the organization answered "Yes" on Form 990, Part iv, line 3. 1a If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part the text of the footnote to its financial statements that describes these items. If the organization elected as permitted under SFAS 116 (ASC 958) to report in its revenue statement and baiance sheet works of art historical treasures, or other similar assets heid for public exhibition education, or research in furtherance of public service, provide the following amounts relating to these itemsthe organization received or heid works of art, historical treasures, or other similar assets for financial gain, provide the following amounts required to be reported under SFAS 116 (ASK: 958) relating to these itemsAssets included In Form 990, PartxFor Paperwork Reduction Act Notice, see the Instructicna for Form 990. Cat. No. 53233:) Srheriule (Form 990] 2018 1 112 1/20 19 Page 32 0f 44 Schedule (Form 990) 2018 Page 2 Part Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued) 3 Using the organization?s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply): a Public exhibition '3 Loan or exchange programs [j Scholarly research Other . Preservation for future generations 4 Provide a description of the organization?s collections and explain how they further the organization?s exempt purpose in Part X111. 5 During the year, did the organization solicit or receive donations of art, historical treasures or other similar assets to be sold to raise funds rather than to be maintained as part of the organization's collection?. . . [ml Yes No Part EV Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21. 1a Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not Included on Form 990, Part . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No If "Yes," explain the arrangement in Part and complete the following table: Amount Beginning balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1C Additions during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d 3 Distributions during the year . . . . . . . . . . . . . . . . . . . . . . . . . . 1e Ending balanceDid the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability"Yes," explain the arrangement in Part Check here if the explanation has been provided in Part . . . . {Part Endowment Funds. Complete if the organization answered "Yes" on Form 990, Part IV, line 10. (a)Current year (b)Prior year (c)Two years back (d)Three years back teJFuur years back 1a Beginning of year balance Contributions Net investment earnings, gains, and losses Grants or scholarships (DD-DU Other expenditures for facilities and programs Administrative expenses 9 End of year balance 2 Provide the estimated percentage of the current year end balance (line lg, column held as: Board designated or quasi?endowment P- Permanent endowment tr .. Temporarily restricted endowment The percentages on lines 2a, 2b, and 2cshould equaII1000/o. 3a Are there endowment funds not in the possession of the organization that are held and administered for the organization by: Yes No unrelated organizations . . . . . . . . . . . . . . . . . 3a(i) (ii) related organizations . . . . . . . . . . . . . . . 33W) If "Yes" on 3a(ii), are the related organizations listed as required on Schedule . . . . . . . . . 3b 4 Describe in Part the intended uses of the organization's endowment funds. Part VI Land, Buildings, and Equipment. Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10. Description of property Cost or other basis Cost or other basis (other) Accumulated depreciation Book value (investment) 1a Land Buildings Leasehold improvements Equipment . . . . 68,330 48,412 20,418 Other . . . Total. Add lines 1a through must equal Form 990, Part X, column (B), line 10(c) . . 20,418 Schedule (Form 990) 2018 1/21/2019 Page 33 0f44 Schedule (Form 990) 2018 Page: 3 Matt VII Investments?Other Securities. Complete lf the organizatlon answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Patt X, line 12. Description 9f security or category Method of valuation: (including name of secun?ty) Book Cost or end-of?year market value value Financial de?vatives . . . . . (2) CIosely?held equity interests (3)0?1er (A) (B) (C) (D) (E) (F) (G) (H) Totai. (Column must equal Form 9901 Part xt col. (8) ?ne 12.) .- Part Vii}; Investments??09mm Related. Complete if the organization answered ?Yes' on Form 990, Part IV, line 114:. See Form 990, Part X, line 13. Description of investment Book value Method of valuatmn: Cost or end-uf? market value {11) (4) (6) (9) Total. (Column must equal Form Hart X, (291.63) fine 13,} eup.eps.i1's. gov/111817 11*dprd! 1 1f21f2019 Page 3-4 of 44 For: $262 thier Assets. answered 'Yes? on Form 990 Part IV line 11d. See form Part line 15. a ion Book value Total. Column :1 must iafFonn 990 Fan co! 5 line Part (Ither Liahilities. Complete if the organization answered "i?es' on Form 990, ?art 1V, line 119 or 11f. 25. 1, Description of liability Book value (1) Federal income taxes OTHER LIABILITIES 2,581 (2) (3i (4) (5) (6) (7) (8) (9) Totai. (Coinmn must equal Form 990, Part X, line 25.) p: 2581 2. Liability for uncertain tax positions. in Part provide the text of the footnote to the organization's ?nancial statements that repmts the organization?s liability for uncertain tax positions under FIN 48 (A56 740). Check here if the text of the footnote has been provided in Part Scheduie 0 {form 990] 2018 11 tips eup.eps.i1Page 35 of 44 1' Schedule (Form 990) 2018 Page 4 Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a. Total revenue, gains, and other support per audited financial statements . . . . . . . 1 3,494,212 2 Amounts included on line 1 but not on Form 990, Part line 12: a Net unrealized gains (losses) on investments . . . . 2a Donated services and use of facilities . . . . . . . . . 2b 52,759 Recoveries of prior year grants . . . . . . . . . . . 2c Other (Describe in Part . . . . . . . . . . . . 2d Add lines 2a through 52,759 Subtract line 2e from line 3,441,453 Amounts included on Form 990, Part line 12, but not on line 1: Investment expenses not included on Form 990, Part line 7b . 4a Other (Describe in Part . . . . . . . . . . . 4b Add lines Total revenue. Add lines 3 and 4c. {This must equal Form 990, Part I, line 123,441,453 Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a. Total expenses and losses per audited financial statements . . . . . . . . . . . 1 2,446,679 2 Amounts included on line 1 but not on Form 990, Part IX, line 25: a Donated services and use of facilities . . . . . . . . . 2a 52,759 Prior year adjustments . . . . . . . . . . . . 2b Other losses . . . . . . . . . . . . . . . . 2c Other (Describe in Part . . . . . . . . . . . . 2d Add lines 2a through 52,759 3 Subtract line 2e from line 2,393,920 Amounts included on Form 990, Part IX, line 25, but not on line 1: Investment expenses not included on Form 990, Part line 7b . . 4a Other (Describe in Part . . . . . . . . . . . . 4b Add lines Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 182,393,920 Return Reference Explanation SCHEDULE D, PAGE 3, PART THE INSTITUTE ADHERES TO THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES (FASB ASC 740-10) (FORMERLY FIN 48), WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDFD IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE INSTITUTE MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE INSTITUTE, AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. AT DECEMBER 31, 2018 AND 2017, THERE WERE NO MATERIAL UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES. THE INSTITUTE FILES FORM 990 IN THE U.S. FEDERAL JURISDICTION. WITH FEW EXCEPTIONS, THE INSTITUTE IS NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2015. Schedule (Form 990) 2018 i/pl'oxy/printSub 1 1/21/2019 Page 37 of 44 lefilt: GRAPHIC print - DO NOT PROCESS I DATA - Production I 93493269010029' - - OMB . 154543047 Schedule Transactions With interested Persons (Form 990 or 990452) Complete if the organization answered "Yes? on Form 990, Part IV, iineg 253, 25b, 26, 27, 283, 283), or 18c, or Form 990-EZ, Part V, line 38a or 4013. 3* Attach to Form 990 or Form 990-EZ. Mo to for the iatest information. Deoarlmentoftheneasmy tun-n to iinlilii lniemal RevmeServbe lli5]ii'( {ion Name of the organization Employer identification number THE BUCKEYE FOR PUBLIC POLICY SOLUTIONS 31-1273593 iiai?t I Excess Bene?t Yransactions [aection 501(c)(3), section 501(c)(4), and 501(c)(29) organizations only). Complete if the organization answered "Yes? on Form 990, Part IV. line 25a or 25b, or Form Ego-E2, Part V, iine 40b. 1 Name of disquali?ed person (l1) Relationship between disquali?ed person and Description of (ml) Contented? organization transaction Yes No 2 Enter the amount of tax incurred by organization managers or disquali?ed persons during the year under section 4958.. 3 Enterthe amount of tax, if any, on line 24 above, reimbursed by the organization9233?? 1'3. Loans to and/ or From Interested Persons. Complete if the organization answered "Yes? on Form Part v, line 333, or Form 990, Part IV, line 25; or if the organization reported an amount on Form 990, Part x. line 5, (3. or 22 Name of (i3) Relationship Purpose (11) Loan to or from the (e}0rlginai (fiBaEance (an (la) {'EJWfitten interested peraon with organization ofloan organization? principal due default? Approved by agreement? amount board or committee? To Worn Yes No Yes No Yes No Total l? Grants or Assistance Benefiting Interested Persons. Complete if the organization answered ?Yes" on Form 990, Part IV, line 27. Name of inlereatetl person Relationship between Amount of assistance Type of assistance (3) Purpose of assistance interested person and the organization For Paperwork Redn?ion Art Notice, see the Instructions for Form 990 or QQD-EZ. Cat. No. Scheduie 1. (Form 990 or sigma) 2018 eup. epsirsgov/me?? 1 U2 1/2019 Page 38 0f44 Schedule (Form 990 or 990-EZ) 2018 Page 2 Part IV Business Transactions Involving Interested Persons. Complete if the organization answered "Yes? on Form 990, Part IV, line 28a, 28bi or 28c. Name of interested person Relationship Amount of Description of transaction Sharing between interested transaction of person and the organization's organization revenues? Yes No REBEKAH ALT KEY EMPLOYEE 177,780 COMPENSATION N0 Part Supplemental Information I?r'nwrle additional information for responses to questions on Return Reference Schedule 1. (see instructions). Expianation Schedule (Form 990 or 990-EZ) 2018 11/21/2019 Page 40 of 44 {eiile GRAPHIC print on nor PROCESS ORIGINAL DATA - production 93493209010029] SCHEDULE - - OMB No. 1545?0047 (Form 990, Noncash Contributions bComplete if the organizations answered "Yes" on Form 990, Part IV, lines Attach to Form 990. Tram use to for the latest information. {3953? to inlernai Revenue Service timeout Hiili Name 0! the organization THE BUCKEYE FOR PUBLIC POLICY SOLUTIONS 31-1278593 Perl 3 Types of Property Employer identification number Form 990, Part line 19 (C) it!) Check if Number of contributions or Noncash contribution Method of determining applicable items contributed amounts reported on noncash contribution amounm Art?Works oiart . . Art?Historical treasures . Art-Fractional interests . Books and pubiications . . Clothing and household 10,?09 FHV AT TIME OF DONATION Cars and other vehicles . . Boats and pianos . . . Intellectuai property . . . Securities?Publicly traded . 7 511,348 MARKET PRICE PER NYSE Securities?Closely held stock . Securities?Partnership, LLC, or trust interests . . . . Securities?Miscellaneous . Qualified conservation contributio n-w Historic structures . . . Quali?ed conservation contribution?Other . . . Rea! estate?Residential . Rea! estate?Commercial . . Reai emote?Other . . Collectibles . . . . . Food inventory . . . Drugs and medicai supplies . Taxidermy . . . . . Historitelertifacts . . . . Scientific soec?mens Archeologicalartitacts . . . Other OtherbNumber of Forms 8283 received by the organization during the tax year for contributions for which the organization completed Form 8283, Part EV, Donee Acknowledgement 2'9 During the year, did the organization receive by contribution any property reported in Part 1, lines 1 through that it must hold for at least three years from the date of the initial contribution, and which is not required to be used for exempt purposes for the entire hoiding perioddescribe the arrangement in Part II. Does the organization have a gift acceptance policy that requires the review of any nonstandard contributions? Doesthe organization hire or use third parties or related organizations to soiicit, process. or sell noncash If ?Yes,? describe in Part. II. If the organization did not report an amount in coiumn for a type of property for which coiumn is checked, describe in Part Ii322: NO For Paperwork Redociion Act Notice, see the Instructions for Form 990. Cal. No. 5122?] Schedule (Form 990} (2018) difproxy/printSub 1 1212112019 Page 4] of 44 Schedule [Form 990) (2013} Page 2 ,2 Part 11 Supplemental Information. Provide the information required by Part I, lines 30b, 32b, and 33, and whether the organization is reporting in Part I, column the number of contributions, the number of items received, or a combination of both. Also complete this Bart for any additional information. Return Reference Explanation Schedule (Form 990) (2018) 1 1/21/20] 9 Page 43 0f 44 letile GRAPHIC prim - Do NOT PROCESS DATA - Production 5 our: 93493269010019] SCH ED LE 0 {Form 990 or Departmenl ol.? Elna.- Tremy OMB ND. 1545-?004? 2018 Opl?u in Supplemental Information to Form 990 or 990-EZ Compiete to provide information for responses to specific questions on Form 990 or 990-EZ or to provide any additional Information. :v Attach to Form 990 or 990-132. Inimai Rem-mu Semen 3. Go to for the latest information. 1 it,? Name of the organization Employer identi?cation number THE BUCKEYE INSTITUTE FOR PUBLIC POLICY SOLUTIONS 31 -12?5593 Return Explanch-n ReIerencu FORM 990, ROBERT ALT REBEKAH ALT PRESIDENT KEY EMPLOYEE HUSBAND 8. WIFE PAGE PART VI, LINE 2 FORM THE PRESIDENT SENDS A COMPLETE DRAFT COPY OF THE FORM 990 TO ALL BOARD MEMBERS FOR REVIEW. BOTH PAGE 6. THE INDEPENDENT AUDITOR AND PRESIDENT ARE AVAILABLE DURING THE REVIEW PERIOD TO PROVIDE PART VI, EXPLANATIONS OR ADDITIONAL INFORMATION LINE ORM 990, BOARD MEMBERS ARE REQUIRED TO REPORT ANY CONFLICTS OF ANNUALLY. PAGE 6, i PART VI, LINE 12C FORM 990, A SALARY SURVEY IS CONDUCTED ON OUR BEHALF FOR POSITIONS IN SIMILARLY SITUATED ORGANIZATIONS. THAT PAGE 6, SALARY SURVEY IS USED BY THE BOARD OF TRUSTEE MEMBERS TO GUIDE SALARY DECISIONS FOR THE PART VI, PRESIDENT. LINE 15A FORM 9911), A SALARY SURVEY IS CONDUCTED ON OUR BEHALF FOR POSITIONS IN SIMILARLY SITUATED ORGANIZATIONS. THAT PAGE 6, SALARY SURVEY IS USED BY THE PRESIDENT ANDIOR THE BOARD OF TRUSTEE MEMBERS WHO ARE NOT RECUSED PART VI. TO GUIDE SALARY DECISIONS FOR KEY EMPLOYEES 5 LINE 153 FORM QED, ALL SUCH DOCUMENTATION REQUIRED EIY LAW TO BE PUBLICLY AVAILABLE ARE AVAILABLE TO THE PUBLIC UPON PAGE 6, REQUEST. PART VI. LINE ?19 For Pnpunvork Reduction Act Notice, see the for Form 550 or ?mEl Cat. No. 51056K 11121;?2019 Iefile GRAPHIC print - DO NOT PROCESS ORIGINAL DATA - Production DLN 93493269010029I (Form 990) Departmenl of the Treasury Go to Internal ?evenue Ber-rice For certain OffiCers, Directors, Trustees, Key Employees, and Highest Compensated Employees Ir Complete if the organization answared ?Yes" on Form 990, Part IV, line 23. 3 Attach to Form 990. Schedule Compensation Information 0MB 1545-0047 2018 ov Form990 for instructions and the latest information. Open to Public Inspection Name of the organization Employer identification number THE BUCKEYE INSTITUTE FOR PUBLIC POLICY SOLUTIONS 31-1278593 Part I Questions Regarding Compensation Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form 990, Part VII, Section A, line 1a. Complete Part to provide any relevant information regarding these items. First-class or charter travel El Housing allowance or residence for personal use Travel for companions El Payments for business use of personal residence :3 Tax idemnification and gross-up paymenls Health or social club dues or initiation fees l3 Discretionary spending account 1:1 Personal services maid, chauffeur, chef) If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If complete Part to explainDid the organization require substantiation prior to reimbursing or allowing expenses incurred by all directors, trustees, officers, including the CEO/Executive Director, regarding the items checked in line 1a? . . Indicate which, if any, Of the following the filing organization used to establish the compensation of the organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part Compensation committee l: Written employment contract Independent compensation consultant Compensation survey or study Form 990 of other organizations Approval by the board or compensation committee LJ Ill l3! During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization: Receive a severance payment or change- -of-control paymentParticipate in, or receive payment from, a supplemental nonquallfied retirement planParticipate in, or receive payment from, an equity?based compensation arrangement"Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5?9. For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation contingent on the revenues of: The organizationAny related organization"Yes," on line 5a or 5b, describe in Part For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation contingent on the net earnings of: The organizationAny related organization"Yes," on line 66 or 6b, describe in Part Yes Page 1 of5 11/21/2019 Page 2 of5 7 For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed payments not described in lines 5 and 6? If "Yes," describe in Part . . . . . . . . . . . . 7 No 8 Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was subject to the initial contract exception described in Regulations section If "Yes," describe . . . . . . . . . . . . . . . . . . . . . . . . . 8 No 9 If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 9 For Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat. No. SUUSET Schedule (Farm 990) 2013 1 1/21/2019 Page 3 of5 Schedule] (Form 990) 2018 Page 2 Part II Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed. For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row and from related organizations, described in the instructions, on row Do not list any individuals that are not listed on Form 990, Part VII. Note. The Sum of columns {Eu {iHni} For each listed individual must equal the total amount of Form 990, Part VII. Section A. line 1a. asphcable column and (E) amounts for that indivrdual. (A) Name and Title (B) Breakdown of W-2 and/0r 1099-MISC compensation (C) Retirement and (D) Nontaxable (E) Total of columns (F) Compensation in Base (ii) Bonus incentive other other deferred bene?ts column (B) reported compensation compensation reportable compensation as deferred 0" prior Form 990 compensation 1ROBERT ALT 255,000 55,000 9 500 7,923 337,523 .- VPOFPOLICY 3REBEKAH ALT 1451000 25 000 5 100 2,680 177,700 CHIEFEXTERNALAFFAI - See Additional Data Table Schedule (Form 990) 2018 1 1/21/2019 Page 4 of 5 Schedule (Form 990) 2018 Page 3 Part 1132 Supplemental Information Provide the information, explanation, or descrintions required for Part 1. lines 1aand for Part II. Also comnlete this part for anv additional information. Return Reference Explanation Schedule (Form 990) 2018 1 1/21/2019