2023-10-25T10:44:40-05:00 2022-12-31 111986323 MARCUM LLP 1899 L STREET NW SUITE 850 WASHINGTON DC 20036 990 2022-01-01 475567372 ALLIANCE FOR MARKET SOLUTIONS INC ALLI 2029108883 1301 KURTZ ROAD MCLEAN VA 22101 ALEX FLINT EXECUTIVE DIRECTOR 2029108883 2023-10-19 1 ALEX FLINT 999009999 0 AARON M FOX P01365820 2022274000 2023-10-19 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ALEX FLINT 1301 KURTZ ROAD MCLEAN VA 22101 672792 0 X WWW.AMSRESEARCH.ORG X 2015 DE ADVANCE EDUCATION AND POLICYMAKERS ON MARKET-BASED SOLUTIONS FOR CLIMATE CHANGE. 1 1 2 14 0 0 227534 600000 0 0 35 0 23677 72792 251246 672792 50000 0 0 0 1070257 735770 0 0 76848 666281 366238 1786538 1102008 -1535292 -429216 810160 348181 50820 18057 759340 330124 THE ALLIANCE FOR MARKET SOLUTIONS, INC. (THE ALLIANCE) ENGAGES IN RESEARCH AND EDUCATION OF POLICYMAKERS AND THE PUBLIC ABOUT GROWTH-ORIENTED, ECONOMICALLY-EFFICIENT SOLUTIONS TO CLIMATE CHANGE. 0 0 529632 THE ALLIANCE SEEKS TO EDUCATE OPINION LEADERS, POLICYMAKERS AND THE PUBLIC ON MARKET-BASED SOLUTIONS TO CLIMATE CHANGE. THE EDUCATIONAL OUTREACH WILL CENTER ON RESEARCH SPONSORED BY THE ALLIANCE FROM THOUGHT LEADERS WHO DEMONSTRATE SOUND ECONOMIC PRINCIPLES FOR ADDRESSING CLIMATE CHANGE, REDUCING REGULATORY BURDEN AND GROWING THE ECONOMY. THIS RESEARCH WILL ALLOW INDIVIDUALS TO ACCESS THE INFORMATION AND FORM THEIR OWN OPINIONS AND BELIEFS REGARDING THE SUBJECT. 529632 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 8 0 1 2 1 0 0 0 0 0 0 0 0 0 0 X 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 0 0 NY X JULIE DOZIER 2054274556 611 PENNSYLVANIA AVENUE SE WASHINGTON DC 20003 JEFFREY WILLIAMS CHAIRMAN 1.00 1.00 X X 0 0 0 ALEX FLINT EXECUTIVE DIRECTOR 38.00 2.00 X 425000 0 71050 MEREDITH DAVIS DIRECTOR OF COMMUNICATIONS 40.00 X 117514 0 43557 542514 0 114607 2 0 1 0 MATRIX GLOBAL ADVISORS LLC 1350 CONNECTICUT AVE NW SUITE 61 WASHINGTON DC 20036 COMMUNICATIONS CONSULTING 120021 1 600000 600000 72792 0 72792 72792 72792 672792 0 0 72792 X 496050 248025 173618 74407 167514 99887 67627 3537 3007 530 40692 33090 7602 27977 17547 7989 2441 28407 28407 131860 120000 11860 7609 7609 874 874 5389 251 5138 129445 129445 36048 7825 28223 2769 2769 SUBSCR./PUBLICATIONS 23734 23734 FILING FEES 103 103 1102008 529632 495528 76848 411311 299331 350000 0 6105 6106 20000 20000 0 0 42744 42744 810160 348181 36438 12525 14382 5532 50820 18057 X 509340 330124 250000 0 759340 330124 810160 348181 -429216 0 X 0 0 0 X 160003 4034772 853895 227534 600000 5876204 160003 4034772 853895 227534 600000 5876204 4841979 1034225 0 0 0 35 72792 72827 23677 23677 5972708 0.17320 0.18690 X I. BACKGROUNDALLIANCE FOR MARKET SOLUTIONS, INC. ("THE ALLIANCE") IS A NONPROFIT ORGANIZATION INCORPORATED IN THE STATE OF DELAWARE IN 2015. THE ALLIANCE'S MISSION IS TO ENGAGE IN RESEARCH AND EDUCATION ABOUT SOLUTIONS TO CLIMATE CHANGE. THIS INCLUDES RESEARCH AND EDUCATION OF POLICYMAKERS AND THE PUBLIC ABOUT GROWTH-ORIENTED, ECONOMICALLY-EFFICIENT SOLUTIONS TO CLIMATE CHANGE. SINCE ITS INCEPTION IN 2015, THE ALLIANCE CENTERS ON RESEARCH SPONSORED BY THE ALLIANCE FROM THOUGHT LEADERS WHO DEMONSTRATE SOUND ECONOMIC PRINCIPLES FOR ADDRESSING CLIMATE CHANGE, REDUCING REGULATORY BURDEN AND GROWING THE ECONOMY. THIS RESEARCH ALLOWS INDIVIDUALS TO ACCESS THE INFORMATION AND FORM THEIR OWN OPINIONS AND BELIEFS REGARDING THE SUBJECT. THE ALLIANCE ENGAGES DIRECTLY WITH INFLUENTIAL CONSERVATIVES, INCLUDING POLICYMAKERS, TO CULTIVATE SUPPORT FOR A REVENUE-NEUTRAL CARBON TAX. THE ALLIANCE ALSO CONDUCTS RESEARCH ON KEY ASPECTS OF CARBON TAX POLICIES TO PROVIDE POLICYMAKERS INSIGHTS INTO ISSUES INCLUDING THE IMPACT OF REVENUE-NEUTRAL CARBON TAX ON ECONOMIC GROWTH, INCOME, AND INNOVATION.II. ANALYSISTHE ALLIANCE QUALIFIES AS A "PUBLICLY SUPPORTED ORGANIZATION DESCRIBED UNDER SECTION 170(B)(1)(A)(VI), AND THEREFORE, AS AN ORGANIZATION DESCRIBED IN SECTION 509(A)(1) BECAUSE IT SATISFIES THE "FACTS AND CIRCUMSTANCES TEST" SET FORTH IN SECTION 1.170A-9(E)(3) OF THE TREASURY REGULATIONS.A. THRESHOLD REQUIREMENTSTHE ALLIANCE IS ELIGIBLE FOR A DETERMINATION OF PUBLIC SUPPORT UNDER THE FACTS AND CIRCUMSTANCES TEST BECAUSE IT MEETS THE TWO THRESHOLD REQUIREMENTS FOR CONSIDERATION. FIRST, THE PORTION OF THE ALLIANCE'S SUPPORT THAT QUALIFIES AS ELIGIBLE PUBLIC SUPPORT IS APPROXIMATELY 17.32%, WHICH EXCEEDS THE 10% THRESHOLD REQUIRED UNDER TREASURY REGULATION SECTION 1.170A-9(E)(3)(I). SECOND, THE ALLIANCE'S OPERATIONS ENSURE THAT IT WILL CONTINUE TO ATTRACT NEW AND ADDITIONAL PUBLIC SUPPORT, AS REQUIRED BY TREASURY REGULATION SECTION 1.170A-9(E)(3)(II). THE ALLIANCE MAINTAINS (1) A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITING FUNDS FROM THE GENERAL PUBLIC, COMMUNITY, AND FOUNDATIONS AND (2) THE SOURCES OF SUPPORT PROVIDE SERVICES DIRECTLY FOR THE BENEFIT OF THE GENERAL PUBLIC ON A CONTINUING BASIS, THEREBY SATISFYING THE OTHER THRESHOLD REQUIREMENT FOR QUALIFYING AS PUBLICLY SUPPORTED UNDER THE FACTS AND CIRCUMSTANCES TEST.B. OTHER RELEVANT FACTORSIN DETERMINING WHETHER THE ALLIANCE MEETS THE "FACTS AND CIRCUMSTANCES TEST," THE TREASURY REGULATIONS ALSO PROVIDE A LIST OF FACTORS THAT SERVE AS INDICIA OF WHETHER AN ORGANIZATION QUALIFIES AS "PUBLICLY SUPPORTED." THESE ADDITIONAL FACTORS, DISCUSSED BELOW, PROVIDE FURTHER EVIDENCE THAT THE ALLIANCE SATISFIES THE FACTS AND CIRCUMSTANCES TEST.1. SOURCES OF SUPPORTTHE ALLIANCE RECEIVES ITS PUBLIC SUPPORT FROM A WIDE VARIETY OF CONTRIBUTORS AND DOES NOT DEPEND ON A SINGLE FAMILY FOR CONTRIBUTIONS, TWO FACTS THAT PROVIDE FURTHER SUPPORT FOR THE ALLIANCE'S QUALIFICATION AS A "PUBLICLY SUPPORTED" ENTITY. THESE DONORS INCLUDE: TAX-EXEMPT ENTITIES, FOR-PROFIT CORPORATIONS, AND INDIVIDUALS. THE ALLIANCE PLANS TO CONTINUE REACHING OUT TO NEW DONORS IN THE COMING YEARS.2. REPRESENTATIVE GOVERNING BODYTHE REPRESENTATIVE NATURE OF AN ORGANIZATION'S GOVERNING BODY IS ALSO A FACTOR IN DETERMINING WHETHER IT QUALIFIES UNDER THE "FACTS AND CIRCUMSTANCES TEST." IN CONSIDERING WHETHER A BOARD IS REPRESENTATIVE, SUCH FACTORS AS THE MEMBERS' EXPERTISE IN THE RELEVANT FIELD, THEIR HISTORY OF LEADERSHIP IN THE COMMUNITY AND THEIR TRADITION OF PUBLIC SERVICE ARE RELEVANT. THE ALLIANCE'S BOARD OF DIRECTORS INCLUDES INDUSTRY LEADERS WITH A BROAD RANGE OF EXPERIENCE IN FIELDS RELEVANT TO THE ALLIANCE'S PUBLIC SERVICE ACTIVITIES, INCLUDING RESEARCH AND POLICY DEVELOPMENT. THE FOLLOWING INDIVIDUAL CURRENTLY SERVE ON THE ALLIANCE'S BOARD OF DIRECTORS:JEFFREY WILLIAMS, CHAIRMANMR. WILLIAMS IS THE CHAIRMAN OF THE ALLIANCE. HE SERVED AS AN INVESTMENT BANKER FOR 34 YEARS, FIRST WITH MORGAN STANLEY AND THEN AS PARTNER AT GREENHILL & CO. CURRENTLY, HE IS THE FOUNDER AND CHAIRMAN OF JEFFREY WILLIAMS & CO. AND IS DEDICATED TO ADVANCING REPUBLICAN-BASED APPROACHES TO CLEAN ENERGY AND CLIMATE CHANGE. 3. PUBLIC PARTICIPATION IN PROGRAMSUNDER SECTION 1.170A-9(E)(3)(VI)(C)(1) OF THE TREASURY REGULATIONS, ONE FACTOR INDICATING THAT AN ORGANIZATION QUALIFIES AS "PUBLICLY SUPPORTED" UNDER THE FACTS AND CIRCUMSTANCES TEST IS THAT "MEMBERS OF THE PUBLIC HAVING SPECIALIZED KNOWLEDGE OR EXPERTISE, PUBLIC OFFICIALS, OR CIVIC OR COMMUNITY LEADERS" PARTICIPATE IN, OR SPONSOR, THE ORGANIZATION'S PROGRAMS. AS DISCUSSED ABOVE, THE ALLIANCE'S DIRECTORS ARE EXPERTS IN PUBLIC POLICY AND CLEAN ENERGY SOLUTIONS.III. CONCLUSIONIN SUMMARY, THE ALLIANCE HAS THE CHARACTERISTICS OF A "PUBLICLY SUPPORTED ORGANIZATION, BASED ON THE FACTS AND CIRCUMSTANCES TEST DESCRIBED IN SECTION 1.170A-9(E)(3) OF THE TREASURY REGULATIONS. SPECIFICALLY, A SMALL NUMBER OF DONORS DO NOT CONTROL THE ALLIANCE; RATHER THE ALLIANCE IS A GROWING INSTITUTION THAT BEARS MANY OF THE INDICIA OF A "PUBLICLY SUPPORTED ORGANIZATION, INCLUDING PUBLIC SUPPORT FROM A WIDE CROSS-SECTION OF DONORS, WITH A REPRESENTATIVE GOVERNING BODY. MOREOVER, THE ALLIANCE IS CONTINUING TO SEEK NEW SOURCES OF SUPPORT FROM THE GENERAL PUBLIC AS WELL AS OTHER ORGANIZATIONS. ACCORDINGLY, THE ALLIANCE QUALIFIES AS A "PUBLICLY SUPPORTED ORGANIZATION DESCRIBED IN SECTION 170(B)(1)(A)(VI). RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 1102008 1102008 185201 46300 0 0 297817 276209 238144 185201 997371 1496057 74454 69052 59536 46300 249342 374013 20000 20000 0 0 DEPOSITS 42744 42744 DEFERRED RENT 5532 5532 X X 0 0 0 0 0 0 0 0 0 ALEX FLINT EXECUTIVE DIRECTOR 425000 0 0 0 0 0 9150 0 61900 0 496050 0 0 0 MEREDITH DAVIS DIRECTOR OF COMMUNICATIONS 117514 0 0 0 0 0 3537 0 40020 0 161071 0 0 0 FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF THE FEDERAL FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS FOR REVIEW. UPON THEIR APPROVAL, THE FORM 990 IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS, DIRECTORS, EMPLOYEES, AND OTHER INTERESTED PERSONS MUST READ AND SIGN A CONFLICT OF INTEREST STATEMENT DISCLOSURE FORM. THE BOARD OF DIRECTORS IS CHARGED WITH MONITORING POTENTIAL CONFLICTS IN CONTRACTS AND TRANSACTIONS, DETERMINING WHETHER POTENTIAL CONFLICTS ARE ACTUAL CONFLICTS OF INTEREST, AND REVIEWING THE TRANSACTION TO DETERMINE WHETHER THE TRANSACTION IS IN THE BEST INTEREST OF THE ALLIANCE. FORM 990, PART VI, SECTION B, LINE 15A THE PROCESS FOR DETERMINING COMPENSATION OF THE EXECUTIVE DIRECTOR FOR THE ALLIANCE INCLUDES A WRITTEN ASSESSMENT WITH A RECOMMENDATION FOR COMPENSATION. THE CHAIRMAN OF THE BOARD OF DIRECTORS REVIEWS THE ASSESSMENT, AND THE FULL BOARD OF DIRECTORS APPROVES THE FINAL COMPENSATION AMOUNT. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G PROGRAM CONSULTING: PROGRAM SERVICE EXPENSES 120,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 120,000. PAYROLL PROCESSING FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 11,860. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,860. ALLIANCE FOR MARKET SOLUTIONS ACTION INC 325 7TH STREET NW SUITE 820 WASHINGTON DC 20004 822630036 ADVOCATES FOR MARKET-BASED SOLUTIONS TO ADVANCING CLEAN ENERGY. DE 501(C)(4) ALLIANCE FOR MARKET SOLUTIONS INC 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0