BETA

AMERICAN LEADERSHIP FUND: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
AMERICAN LEADERSHIP FUND (EIN 85-2656340)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-17
IRS object ID
202513219349327121
Schema version
2024v5.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-11-17T19:07:17-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN461517562PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Simmons & Jamieson CPAsBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line16525 The Corners Parkway Suite 116AddressLine1Txt
CityPeachtree CornersCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30092ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN852656340EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1American Leadership Fund IncBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% Stephen ReplogleInCareOfNm
Business Name ControlAMERBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line15185 Macarthur Boulevard NW Box 425AddressLine1Txt
CityWashingtonCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20016ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSTEPHEN REPLOGLEPersonNm
Person TitlePresidentPersonTitleTxt
Signature2025-11-17SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJAMES B MURPHYPreparerPersonNm
PTINP00847588PTIN
Phone7704482525PhoneNum
Preparation2025-11-17PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Gross Receipts$9,647,510GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2020FormationYr
Legal Domicile StateDCLegalDomicileStateCd
Activity Or MissionSee Schelude O Service page for description of the Organizations mission statement.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$725,000PYContributionsGrantsAmt
CY Contributions Grants$9,620,000CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$27,510CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$725,000PYTotalRevenueAmt
CY Total Revenue$9,647,510CYTotalRevenueAmt
PY Grants And Similar Paid$5,000PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$7,975,000CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$100,000CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$323,641CYTotalFundraisingExpenseAmt
PY Other Expenses$235,117PYOtherExpensesAmt
CY Other Expenses$1,422,492CYOtherExpensesAmt
PY Total Expenses$240,117PYTotalExpensesAmt
CY Total Expenses$9,497,492CYTotalExpensesAmt
PY Revenues Less Expenses$484,883PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$150,018CYRevenuesLessExpensesAmt
Total Assets BOY$564,307TotalAssetsBOYAmt
Total Assets EOY$714,325TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$564,307NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$714,325NetAssetsOrFundBalancesEOYAmt
MissionSee Schelude O Service page for description of the Organizations mission statement.MissionDesc
Expense$9,059,648ExpenseAmt
DescSee Service page for description of this program servicesDesc
Total Program Service Expenses$9,059,648TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldGAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMTStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldWVStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonStephen ReploglePersonNm
Phone2022485407PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15185 Macarthur Boulevard NW Box 425AddressLine1Txt
CityWashingtonCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20016ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
Stephen Replogle
President0.000.00Yes (X)Yes (X)$0$0$0
Christopher Johnson
Secretary0.000.00Yes (X)Yes (X)$0$0$0
Charles T Morris
Treasurer0.000.00Yes (X)Yes (X)$0$0$0
Paul Fassbender
Director0.000.00Yes (X)$0$0$0
Jared Parkes
Director0.000.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$9,620,000AllOtherContributionsAmt
Total Contributions$9,620,000TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$27,510TotalRevenueColumnAmt
Related Or Exempt Func Income$27,510RelatedOrExemptFuncIncomeAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$9,647,510TotalRevenueColumnAmt
Related Or Exempt Func Income$27,510RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$7,975,000TotalAmt
Program Services$7,975,000ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$100,000TotalAmt
Program Services$72,000ProgramServicesAmt
Management And General$14,000ManagementAndGeneralAmt
Fundraising$14,000FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$50,000TotalAmt
Program Services$50,000ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$90,000TotalAmt
Management And General$90,000ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$8,145TotalAmt
Management And General$8,145ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$4,828TotalAmt
Fundraising$4,828FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$66,516TotalAmt
Program Services$55,376ProgramServicesAmt
Fundraising$11,140FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$564TotalAmt
Management And General$564ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$36TotalAmt
Program Services$36ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$232,848TotalAmt
Program Services$619ProgramServicesAmt
Fundraising$232,229FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$900,000TotalAmt
Program Services$900,000ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtFundraisingFundraisingAmtManagement And GeneralManagementAndGeneralAmtProgram ServicesProgramServicesAmt
Entertainment$44,877$44,877
Bank Fees & Service Charges$1,442$1,442
Other Fundraising Expenses$6,965$6,965
Food$16,271$9,602$52$6,617

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$9,497,492TotalAmt
Program Services$9,059,648ProgramServicesAmt
Management And General$114,203ManagementAndGeneralAmt
Fundraising$323,641FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$564,307BOYAmt
EOY$714,325EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$564,307BOYAmt
EOY$714,325EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$564,307BOYAmt
EOY$714,325EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$564,307BOYAmt
EOY$714,325EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$564,307BOYAmt
EOY$714,325EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$150,018ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedfalseGrantRecordsMaintainedInd

Recipient Table RecipientTable (6 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINCash GrantCashGrantAmt
Per Aspera Policy Inc
PO BOX 26141AlexandriaVA22312831614783$50,000
Montana Policy Action
PO BOX 80801BillingsMT59108921485143$3,375,000
American Voice
421 Office Park DrBirminghamAL35223854120787$1,400,000
Club for Growth
2001 L Street NWWashingtonDC20036204681603$1,700,000
Advancing American Freedom Inc
801 Pennsylvania Ave NWWashingtonDC20004861778799$1,350,000
Senate Convention Fund
9480 Main StreetFairfaxVA22031992133402$100,000

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990 governing body review Part VI line 11The organizations tax return preparer provided a preliminary copy of the return to board members for review. Any necessary changes are made and the final return is presented to the president for signature and filing.
Conflict of interest policy compliance Part VI line 12cEach director, principal officer, and member of a committee with governing board delegated powers shall sign a statement which affirms such person: a. Has read a copy of the conflicts of interest policy b. Has read and understands the policy c. Has agreed to comply with the policy
Governing documents etc available to public Part VI line 19The organization makes its governing documents, conflicts of interest statement and financial statements available to the pubic upon written request.
General explanation attachmentPart III line 4a Describe the organizations program service accomplishment: (1) Montana Modeling re: U.S. Supreme Court and Covid 19 issues, American Leadership Fund modeled the state of Montana to better understand Montanas level of awareness on two important issues the U.S. Supreme Court vacancy and the COVID-19 response. We then prepared a mailer and digital advertising regarding the nomination of Judge Barrett, Supreme Court integrity, and expansion of the U.S. Supreme Court. As part of communicating with and educating the public, we also prepared and issued text messages re: Supreme Court integrity issues. We also prepared a mailer regarding the Covid 19 governmental response and the Covid relief bills, identifying Sen. Daines work for and support of childcare funding, business support, increased access to testing, etc., in Covid 19 relief bill. (2) Montana Economic Metrics Between December 2020 and March 2021, American Leadership Fund engaged Arduin, Laffer & Moore, an economic metrics firm, for an Economic Study on Montana. This activity provides important information about relevant segments of the American public, and allowed American Leadership to better formulate its issue messages in support of these values, and the very non-profit purpose of the corporation. This activity is part of the process of educating responsibilities and involvement. Economic conditions and policies clearly impact their lives. The Corporations nonprofit purpose is to issue advocacy, and this activity timely addressed significant issues, all in support of American Leaderships nonprofit purpose. (3) West Virginia Modeling American Leadership Fund is and will continue to model the state of West Virginia to better understand West Virginias positive features, e.g., Transparent state government; Diverse and robust economy; Fair and secure elections; Strong workforce; and measuring the issues West Virginians care about in relation to American Leadership Funds values and mission. Planning to conduct town halls and roundtables on and about ALFs values and issues as primary means of public education and engagement, and no plans to engage mailers and digital ads. Determinations will be made on form of education,communication and message as appropriate, based on results of modeling and research. Part I line 1 - Briefly describe the organizations mission or most significant activities American Leadership Fund is not organized for profit; and is established exclusively for community betterment and social welfare through issue advocacy. American Leadership Fund is established to further the common good, general welfare, civic betterment, and social improvements, by educating the public on issues and developments which impact their lives, their families, and their businesses. In keeping with its nonprofit purpose, American Leadership Fund provides information to the public in various forms, including but not limited to mailers, designed to educate the emphasize the importance of civic responsibilities and involvement. Accordingly, the specific objectives and purposes of this organization shall be: a.To provide information to the public, in the form or medium deemed most efficient, concerning the issues of the day which impact the publics lives, families, and businesses; b.To promote values; c.To emphasize the importance of civic responsibilities; and, d.To encourage civic involvement and engagement. Providing information and education to the public about the issues of the day that impact

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