2022-11-11T09:15:38-06:00 2021-12-31 111986323 Marcum LLP 1899 L St NW Suite 850 Washington DC 20036 990 2021-01-01 520140979 American Legislative Exchange Council AMER 7033730933 2900 Crystal Drive 6th Floor Arlington VA 22202 Lisa Bowen CFO 7033730933 2022-11-11 1 Lisa Bowen 999009999 Thomas J Raffa P00916458 2022274000 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z Mrs Lisa B Nelson CEO 2900 Crystal Drive 6th Floor Arlington VA 22202 9832106 0 X www.alec.org X 1975 IL Assist State Legislators, Congress & the public by sharing research and educational info. 23 23 46 25 0 0 7730325 8505229 239306 1061820 8339 27280 133 237777 7978103 9832106 0 0 0 0 4104656 3646184 109688 78000 532579 2999521 4872781 7213865 8596965 764238 1235141 6368207 8013515 1187003 1597170 5181204 6416345 X The American Legislative Exchange Council (ALEC) is a forum for stakeholders to exchange ideas and develop potential solutions. ALEC's mission is to advance and promote the Jeffersonian principles of limited government, free markets and federalism. 0 0 2723759 237777 Task Forces - ALEC's policy Task Forces provide a forum for legislators and the private sector to discuss issues, develop policies, and draft model policy which serves as a public resource. The Task Forces include the following: American City Council Exchange; Civil Justice; Commerce, Insurance and Economic Development; Communications and Technology; Criminal Justice Reform; Education and Workforce Development; Energy, Environment and Agriculture; Health and Human Services; Federalism and International Relations; Tax and Fiscal Policy; and Homeland Security. Each Tax Force is co-chaired by a public and private sector member of ALEC. 1708481 987485 Conferences - ALEC holds national conferences, providing workshops on current issues with leading experts, public figures and elected officials. The three national conferences held in 2021 were the Spring Task Force Summit, Annual Meeting and States and National Policy Summit Meeting. 1142625 Public Affairs - ALEC conducts an on-going communications program that integrates all departments of ALEC to promote policies based on free-market, limited government and federalism among elected officials and the private sector members of ALEC and educates the general public on ALEC's institutional goals and objectives. 694479 State Outreach 675265 74335 Membership 1369744 74335 6944609 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 1 29 0 1 46 1 0 0 0 0 0 0 0 0 0 0 0 0 X 23 23 0 0 0 0 1 1 0 1 0 0 0 0 1 1 1 1 1 1 0 0 AK AL AR AZ CA CO CT FL GA IL KS KY LA MA MD ME MI MN MS NC ND NH NJ NM NY OH OK OR PA RI SC TN UT VA WA WI WV X Lisa Bowen CFO 7033730933 2900 Crystal Drive 6th Floor Arlington VA 22202 Senator Stuart Adams Chair 1.00 X X 0 0 0 Senator Karen Fann Vice Chair 1.00 X X 0 0 0 Representative Justin Hill Treasurer 1.00 X X 0 0 0 Representative Daniel Perez Secretary 1.00 X X 0 0 0 Speaker Philip Gunn Immediate Past Chair 1.00 X X 0 0 0 Senator Jim Buck Director 1.00 X 0 0 0 Delegate Kathy Byron Director 1.00 X 0 0 0 Senator Julie Daniels Director 1.00 X 0 0 0 Representative Jim Dotson Director 1.00 X 0 0 0 Representative Seth Grove Director 1.00 X 0 0 0 Senator Josh Harkins Director 1.00 X 0 0 0 Senator Brian Kelsey Director 1.00 X 0 0 0 Representative Dan Laursen Director 1.00 X 0 0 0 Senator Vince Leach Director 1.00 X 0 0 0 Representative Susan Lynn Director 1.00 X 0 0 0 Senator Ty Masterson Director 1.00 X 0 0 0 Senator Patricia Rucker Director 1.00 X 0 0 0 Representative Jason Saine Director 1.00 X 0 0 0 Representative Bill Seitz Director 1.00 X 0 0 0 Representative Garry Smith Director 1.00 X 0 0 0 Senator Trey Stewart Director 1.00 X 0 0 0 Representative John Wills Director 1.00 X 0 0 0 Representative Phil King Director 1.00 X 0 0 0 Lisa Nelson CEO 38.00 2.00 X 414332 0 10850 Lisa Bowen CFO 39.00 1.00 X 190221 0 29395 Michael Bowman Senior Fellow 21.00 19.00 X 165097 0 22452 Jonathan Williams Chief Economist, EVP-Policy 40.00 X 174721 0 32016 Wilhelm Meierling Chief Marketing Officer 40.00 X 146317 0 6605 Marie Vulaj VP-Partnerships & Engagement 40.00 X 133238 0 30170 Lee Schalk VP - Policy 40.00 X 123875 0 23598 1347801 0 155086 7 0 1 0 CMI Communications 400 Mile Crossing Blvd Rochester NY 14624 Audio Visual 154342 1 8505229 8505229 Conferences/seminars 900099 987485 987485 Membership dues 900099 74335 74335 1061820 27280 27280 Other 900099 237777 237777 237777 9832106 1299597 0 27280 1039084 663797 343957 31330 2090732 1712692 230234 147806 68382 52137 12227 4018 227329 183108 26098 18123 220657 168236 39456 12965 264997 212119 39803 13075 64766 49339 11612 3815 78000 78000 380489 326987 6078 47424 11464 11464 388220 252777 23714 111729 193937 153578 30379 9980 376967 287174 67590 22203 180143 174017 5733 393 760927 670528 90399 1569202 1487756 81066 380 625 476 112 37 178322 135845 31974 10503 56301 46417 7440 2444 Subscriptions/research 294807 289520 669 4618 Bad debt 65000 65000 Dues/memberships 50610 46883 3672 55 Artwork/graphics 12864 8935 511 3418 23140 10824 2053 10263 8596965 6944609 1119777 532579 690068 1010808 4257798 5439733 464357 748000 299333 385226 182786 99111 1717728 1387091 473865 330637 6368207 8013515 380037 968815 183366 180982 623600 447373 1187003 1597170 X 2958542 4604972 2222662 1811373 5181204 6416345 6368207 8013515 1235141 0 X 0 1 X 0 0 X 8765064 8493986 8117686 7730325 8505229 41612290 8765064 8493986 8117686 7730325 8505229 41612290 4464453 37147837 6463 12636 14631 8339 27280 69349 476674 200 133 237777 714784 42396423 4638725 0.87620 0.86870 X Schedule A, Part II, Line 10, Explanation of Other Income: Miscellaneous - 2018 Amount: $ 200. 2020 Amount: $ 133. 2021 Amount: $ 237,777. Sublease income - 2017 Amount: $ 476,674. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 8518965 8518965 575948 143987 0 0 624497 598020 505209 575948 2303674 3455511 156124 149505 126302 143987 575918 863877 914580 705885 208695 617971 517639 100332 185177 163567 21610 330637 Capital lease obligation 6775 Deferred rent and lease benefit 440598 447373 X 9958885 12000 114779 126779 9832106 0 9832106 8900660 12000 291695 303695 8596965 0 8596965 Part X, Line 2: Management reviews and assesses all activities annually to identify any changes in the scope of the activities and revenue sources and the tax treatment thereof to identify any uncertainty in income tax. For the year ended December 31, 2021, management did not identify any uncertainty in income tax requiring recognition or disclosure in the financial statements. Part XI, Line 2d - Other Adjustments: Revenue of entities other than the Organization included in the consolidated audited financial statements, net of elimination entries. 114,779. Part XII, Line 2d - Other Adjustments: Expenses of entities other than the Organization included in the consolidated audited financial statements, net of elimination entries. 291,695. X X X X 1 Irish Elk 154 West Hidden Acres Lane Erda UT 84074 Solicits funds for ALEC's annual conf. 0 1326500 15000 1311500 Precision Marketing Inc PO Box 7670 Arlington VA 22207 Direct mail campaign assistance 0 199790 48000 151790 American Philanthropy 119 N High Street West Chester PA 19380 Research potential donors 0 0 15000 -15000 1526290 78000 1448290 AK AL AR AZ CA CO CT FL GA IL KS KY LA MA MD ME MI MN MS NC ND NH NJ NM NY OH OK OR PA RI SC TN UT VA WA WI WV X 1 1 X X X X X 0 0 0 0 0 0 0 1 0 Lisa Nelson CEO 312032 0 102300 0 0 0 10000 0 850 0 425182 0 0 0 Lisa Bowen CFO 170221 0 20000 0 0 0 7003 0 22392 0 219616 0 0 0 Jonathan Williams Chief Economist, EVP-Policy 154721 0 20000 0 0 0 6803 0 25213 0 206737 0 0 0 Michael Bowman Senior Fellow 160097 0 5000 0 0 0 6453 0 15999 0 187549 0 0 0 Marie Vulaj VP-Partnerships & Engagement 123238 0 10000 0 0 0 5303 0 24867 0 163408 0 0 0 Wilhelm Meierling Chief Marketing Officer 146317 0 0 0 0 0 5845 0 760 0 152922 0 0 0 Part I, Line 1a Spousal travel totaling $369 was provided for the CEO. All spousal travel was required to comply with the Organization's expense reporting policies and was included in the CEO's Federal Form W-2. Part I, Line 7 Bonuses for employees, including officers, are discretionary. The Board of Directors determines any bonus for the CEO and the CEO approves any bonus for all other employees. Form 990, Part VI, Section A, line 6 In accordance with the bylaws of ALEC, full membership shall be open to persons dedicated to the preservation of individual liberty, basic American values and institutions, productive free enterprise, and limited representative government, who support the purposes of ALEC, and who serve, or formerly served, as members of a state or territorial legislature, the United States Congress or similar bodies outside the United States. Form 990, Part VI, Section A, line 7a Directors are elected each December. The Board shall consist of 23 members of which 18 directors are nominated and elected by the Board of Directors. Three Directors shall be nominated by the Board of Directors from a list of six nominees supplied by the State Chair, one of whom shall be the Chair of the State Chairs. Two Directors shall be elected by the Board of Directors from a list of four nominees supplied by the Task Force chairs, all four of whom shall be Task Force public sector chairs. Form 990, Part VI, Section A, line 8b ALEC does not maintain minutes for all committees, but decisions are taken to the full board for approval and are documented. Form 990, Part VI, Section B, line 11b The CFO reviews ALEC's Form 990. Such review takes place upon receipt of the draft Form 990 received from the independent public accounting firm who conducts the financial statement audit of ALEC. The review involves comparison of financial data in the Form 990 with the audited financial statements and review of all narrative information for accuracy and completeness. The CEO of ALEC then reviews the Form 990. Prior to filing, the public disclosure copy of the Form 990 is provided to the full Board of ALEC. Form 990, Part VI, Section B, line 12c ALEC has a written conflict of interest policy. Actual or perceived conflicts are addressed by the Board on a case by case basis. Form 990, Part VI, Section B, line 15a ALEC compares current salary rates with other non-profits by reviewing various Federal Form 990's to ensure the rates are competitive. The board of directors reviews and approves the compensation of the CEO. The CEO approves the compensation of all other employees, including key employees. Through the annual budget process, board approval of overall salary expense is obtained. Form 990, Part VI, Section C, line 19 ALEC makes these documents available upon request. Jeffersonian Project 2900 Crystal Drive 6th Floor Arlington VA 22202 462233126 Educate the public & gov't policy makers by providing nonpartisan research DC 501(c)(4) 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 1 0 Jeffersonian Project N 196667 Fair Value Jeffersonian Project O 184679 Fair Value Jeffersonian Project Q 11072 Fair Value Jeffersonian Project R 72779 Fair Value