Nonprofit · EIN 45-3327969
OPENSKY POLICY INSTITUTE
Tax-exempt · LINCOLN, NE 68508
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $1,857,268 | $1,386,948 | $470,320 | $2,961,159 | $200,232 | $2,760,927 |
| December 31, 2023 | 990 | $1,601,126 | $1,286,404 | $314,722 | $2,343,951 | $45,494 | $2,298,457 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $1,777,580
- of which government grants
- $247,740
- Program service revenue
- $1,751
- Investment income
- $77,272
- Net gain from sales of assets
- $16,411
- Other revenue
- $665
Expenses
- Grants and similar amounts paid
- $90,000
- Compensation of officers, directors and key employees
- $170,760
- Other salaries and wages
- $660,491
- Salaries, compensation and benefits (total)
- $995,251
- Professional fundraising fees
- $20,000
- Legal fees
- $40,642
- Accounting fees
- $19,275
- Occupancy
- $23,680
- Travel
- $14,229
- Depreciation
- $1,041
- Program services (functional)
- $1,108,975
- Management and general (functional)
- $166,058
- Fundraising (functional)
- $111,915
Balance sheet and other
- Total assets, start of year
- $2,343,951
- Total assets, end of year
- $2,961,159
- Total liabilities, end of year
- $200,232
- Net assets, end of year
- $2,760,927
- Land, buildings and equipment
- $710
- Publicly traded securities
- $1,576,341
- Net assets without donor restrictions
- $1,369,806
- Net assets with donor restrictions
- $1,391,121
- Gross receipts
- $2,557,254
- Employees
- 14
- Volunteers
- 0
- Year formed
- 2011
- State of legal domicile
- NE
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| REBECCA FIRESTONE | EXECUTIVE DIRECTOR Officer | 40 | $149,247 | $21,513 |
| CONSTANCE KNOCHE | EDUCATION POLICY DIRECTOR Highest-paid employee | 40 | $124,754 | $18,045 |
| TIFFANY MILONE | DEPUTY DIRECTOR Highest-paid employee | 40 | $109,000 | $19,668 |
| ROSEMARY OHLES | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| JUDY PEDERSON | PRESIDENT ELECT Trustee or director, Officer | 1 | $0 | $0 |
| ERIC REZNICEK | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| CHRIS RODGERS | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| DR LISSETTE ALIAGA-LINARES | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JERRY BEXTEN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KATHY CAMPBELL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| TAMMY DAY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DR JAMAR DORSEY SR | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CURT FRIESEN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JORDAN COLWELL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CLAUDE BERRECKMAN | DIRECTOR Trustee or director | 1 | $0 | $0 |
1 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BUEY RAY TUT | DIRECTOR AS OF 10/18/24 Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 15 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| REBECCA FIRESTONE | EXECUTIVE DIRECTOR Officer | 40 | $144,900 | $11,592 |
| CONSTANCE KNOCHE | EDUCATION POLICY DIRECTOR Highest-paid employee | 40 | $123,022 | $9,842 |
| CLAUDE BERRECKMAN JR | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| ROSEMARY OHLES | PRESIDENT ELECT Trustee or director, Officer | 1 | $0 | $0 |
| ERIC REZNICEK | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| CHRIS RODGERS | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| DR LISSETTE ALIAGA-LINARES | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JERRY BEXTEN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KATHY CAMPBELL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| TAMMY DAY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DR JAMAR DORSEY SR | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MIGUEL ESTEVEZ | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JUDY PEDERSON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JORDAN COLWELL | DIRECTOR AS OF 6/17/2023 Trustee or director | 1 | $0 | $0 |
| CURT FRIESEN | DIRECTOR AS OF 6/17/2023 Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1327 H ST STE 200, LINCOLN, NE 68508-3751
- Principal officer (990 for 2024)
- ROSEMARY OHLES, 1327 H STREET 200, LINCOLN, NE 68508
- Signed the 990
- REBECCA FIRESTONE, EXECUTIVE DIRECTOR
- Phone
- (402) 438-0382
- Website
- WWW.OPENSKYPOLICY.ORG
- Return prepared by
- FRANKEL LLC
Mission
OPENSKY POLICY INSTITUTE'S MISSION IS TO USE RESEARCH, STRATEGIC COMMUNICATIONS AND COALITION-BUILDING TO ADVANCE EVIDENCE-BASED POLICIES THAT IMPROVE ECONOMIC OPPORTUNITY FOR ALL NEBRASKANS.
Program accomplishments
- EXPENSES IN RELATION TO THE ORGANIZATION'S MISSION.Expenses $1,108,975 · grants $90,000 · revenue $2,416
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Check at the IRS |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 45-3327969
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2012
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public and societal benefit (W22)
- Assets (IRS master file)
- $2,727,392
- Income (IRS master file)
- $1,596,957
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $1,857,268 | $1,386,948 | $2,961,159 | XML |
| 990 | December 2023 | $1,601,126 | $1,286,404 | $2,343,951 | XML |
| 990 | December 2022 | $1,109,497 | $1,095,490 | $2,039,491 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 45-3327969).
Questions about OPENSKY POLICY INSTITUTE
- What is the EIN of OPENSKY POLICY INSTITUTE?
- The employer identification number (EIN) of OPENSKY POLICY INSTITUTE is 45-3327969.
- Is OPENSKY POLICY INSTITUTE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2012.
- Are donations to OPENSKY POLICY INSTITUTE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does OPENSKY POLICY INSTITUTE file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of OPENSKY POLICY INSTITUTE due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did OPENSKY POLICY INSTITUTE last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of OPENSKY POLICY INSTITUTE?
- The 990 for the year ended December 31, 2024 names ROSEMARY OHLES.
- Who are the officers and directors of OPENSKY POLICY INSTITUTE?
- The 990 for the year ended December 31, 2024 lists 16 people; 3 received compensation from the organization, the highest $149,247 (REBECCA FIRESTONE, EXECUTIVE DIRECTOR).
- How much revenue does OPENSKY POLICY INSTITUTE have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $1,857,268, expenses of $1,386,948 and total assets of $2,961,159 at year end.
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All nonprofits in LINCOLN · Nebraska · Public and societal benefit