2024-11-11T08:55:27-06:00 2023-12-31 881478669 CBIZ ADVISORS LLC 1899 L STREET NW 850 WASHINGTON DC 20036 990 2023-01-01 520140979 AMERICAN LEGISLATIVE EXCHANGE COUNCIL AMER 7033730933 2733 CRYSTAL DRIVE SUITE 1000 ARLINGTON VA 22202 LISA BOWEN CFO 7033730933 2024-11-08 1 0 AARON M FOX P01365820 2022274000 2024-11-08 2023 2024-10-15 13:58:12Z X MRS LISA B NELSON CEO 2733 CRYSTAL DRIVE SUITE 1000 ARLINGTON VA 22202 11289177 0 X WWW.ALEC.ORG X 1975 IL ASSIST STATE LEGISLATORS, CONGRESS & THE PUBLIC BY SHARING RESEARCH AND EDUCATIONAL INFO. 23 23 40 25 0 0 9054508 9913510 1044455 1352081 4228 22704 1013 882 10104204 11289177 0 0 0 0 4106262 4153402 106300 225700 780916 5267794 6839742 9480356 11218844 623848 70333 9467258 8863770 2427065 1753244 7040193 7110526 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 3592549 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; 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. 2258690 1262687 CONFERENCES - ALEC HOLDS NATIONAL CONFERENCES, PROVIDING WORKSHOPS ON CURRENT ISSUES WITH LEADING EXPERTS, PUBLIC FIGURES AND ELECTED OFFICIALS. THE TWO NATIONAL CONFERENCES HELD IN 2023 WERE THE ANNUAL MEETING AND STATES AND NATIONAL POLICY SUMMIT MEETING. 900461 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. 1285210 STATE OUTREACH 616656 SPECIAL EVENT 558998 89394 MEMBERSHIP 2460864 89394 9212564 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 40 0 1 40 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 0 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 2733 CRYSTAL DRIVE SUITE 1000 ARLINGTON VA 22202 LISA NELSON CEO 39.00 1.00 X 433318 0 9534 SPEAKER PHILIP GUNN DIRECTOR 1.00 X 0 0 0 LISA BOWEN CFO 39.00 1.00 X 227308 0 34893 JONATHAN WILLIAMS CHIEF ECONOMIST, EVP-POLICY 38.00 2.00 X 225192 0 34809 MARIE VULAJ VP-PARTNERSHIPS & ENGAGEMENT 39.00 1.00 X 199423 0 33362 LEE SCHALK VP - POLICY 39.00 1.00 X 161539 0 27176 COURTNEY COOK VP - EVENTS 40.00 X 146539 0 37094 MICHAEL BOWMAN SENIOR FELLOW - UNTIL 12/2023 22.00 18.00 X 144000 0 16495 AMY VARNER DATABASE ADMINISTRATOR 40.00 X 109036 0 4003 REPRESENTATIVE DANIEL PEREZ CHAIR 1.00 X X 0 0 0 SENATE PRESIDENT TY MASTERSON VICE CHAIR 1.00 X X 0 0 0 SENATOR PATRICIA RUCKER TREASURER 1.00 X X 0 0 0 SENATOR JIM DOTSON SECRETARY 1.00 X X 0 0 0 SENATOR STUART ADAMS DIRECTOR 1.00 X 0 0 0 SENATOR PHIL KING CEO APPOINTMENT 1.00 X 0 0 0 SENATOR JIM BUCK DIRECTOR 1.00 X 0 0 0 DELEGATE KATHY BYRON DIRECTOR 1.00 X 0 0 0 REPRESENTATIVE JOHN CARSON DIRECTOR 1.00 X 0 0 0 SENATOR JULIE DANIELS DIRECTOR 1.00 X 0 0 0 REPRESENTATIVE SAGE DIXON DIRECTOR 1.00 X 0 0 0 REPRESENTATIVE SETH GROVE DIRECTOR 1.00 X 0 0 0 REPRESENTATIVE MATT HALL DIRECTOR 1.00 X 0 0 0 SENATOR JOSH HARKINS DIRECTOR 1.00 X 0 0 0 SENATOR DAN LAURSEN DIRECTOR 1.00 X 0 0 0 REPRESENTATIVE KIM MOSER DIRECTOR 1.00 X 0 0 0 REPRESENTATIVE SUSAN LYNN 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 TJ SHOPE DIRECTOR 1.00 X 0 0 0 SENATOR TREY STEWART DIRECTOR 1.00 X 0 0 0 SPEAKER PRO TEMPORE JOHN WILLS DIRECTOR 1.00 X 0 0 0 1646355 0 197366 8 0 1 0 ONSERVICES LLC PO BOX 4458 HOUSTON TX 77210 AV 445369 SALEM MEDIA LLC PO BOX 206950 DALLAS TX 75320 MEDIA PROMOTION 231400 LAFFER ASSOCIATES 103 MURPHY COURT NASHVILLE TN 37203 CONSULTING 134685 PROLIFIC LLC 135 N PENNSYLVANIA ST 2500 INDIANAPOLIS IN 46204 STRATEGIC PLANNING 130380 AMERICAN PHILANTHROPIC PO BOX 1480 HOCKESSIN DE 19707 CONSULTING 112050 5 9913510 9913510 CONFERENCES/SEMINARS 900099 1262687 1262687 MEMBERSHIP DUES 900099 89394 89394 1352081 22704 22704 OTHER 900099 882 882 882 11289177 1352081 0 23586 965054 461004 446480 57570 2597979 2192180 216791 189008 79750 66941 6463 6346 259456 206585 30988 21883 251163 188374 45101 17688 43787 32840 7863 3084 82799 62100 14868 5831 225700 225700 626547 542182 28230 56135 272200 272200 517290 359149 24133 134008 159449 119592 28629 11228 390093 292561 70061 27471 325245 317652 6114 1479 1021462 930781 90681 2098053 2016596 79930 1527 859 645 154 60 134001 100502 24062 9437 77136 64779 8876 3481 AUDIO VISUAL RENTAL 606239 606239 SUBSCRIPTIONS/RESEARCH 195185 187437 2407 5341 DUES/MEMBERSHIPS 136563 133878 2599 86 BAD DEBT 85350 85350 67484 58347 5584 3553 11218844 9212564 1225364 780916 2132797 2544291 4688103 2792659 1306163 2304181 507217 609995 131239 165465 1750074 1642335 173332 107739 528407 339440 9467258 8863770 1462377 1353938 173481 199188 791207 200118 2427065 1753244 X 4808322 5019409 2231871 2091117 7040193 7110526 9467258 8863770 70333 0 X 0 1 X 0 0 X 8117686 7730325 8505229 9054508 9913510 43321258 8117686 7730325 8505229 9054508 9913510 43321258 3859140 39462118 14631 8339 27280 4228 22704 77182 133 237777 1013 882 239805 43638245 4752766 0.90430 0.89700 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 133. 2021 AMOUNT: $ 237,777. 2022 AMOUNT: $ 1,013. 2023 AMOUNT: $ 882. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 10993144 10993144 699657 174914 0 0 505209 575948 618703 699657 2399517 3599276 126302 143987 154676 174914 599879 899819 922792 889427 33365 596152 562997 33155 231130 189911 41219 107739 LEASE LIABILITY - OPERATING 200118 200118 X 11429177 140000 140000 11289177 0 11289177 11385513 166669 166669 11218844 0 11218844 PART X, LINE 2: THE ORGANIZATION 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 YEARS ENDED DECEMBER 31, 2023 AND 2022, MANAGEMENT DID NOT IDENTIFY ANY UNCERTAINTY IN INCOME TAX REQUIRING RECOGNITION OR DISCLOSURE IN THESE CONSOLIDATED 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. 140,000. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES OF ENTITIES OTHER THAN THE ORGANIZATION INCLUDED IN THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS, NET OF ELIMINATION ENTRIES. 166,669. X X X X 1 THE LS GROUP 3030 K STREET NW PH201 WASHINGTON DC 20007 GALA EVENT FUNDRAISING 0 991250 67500 923750 PRECISION MARKETING INC 2503D N HARRISON ST PMB 16 ARLINGTON VA 22207 DIRECT MAIL CAMPAIGN ASSISTANCE 0 122182 48000 74182 AMERICAN PHILANTHROPIC 119 N HIGH STREET WEST CHESTER PA 19380 RESEARCH POTENTIAL DONORS 0 0 103950 -103950 RED ROAD CONSULTING 2760W TRADE AVE APT A MIAMI FL 33133 CONSULTING 0 0 6250 -6250 1113432 225700 887732 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 0 0 0 0 0 0 0 1 0 LISA NELSON CEO 328388 0 104718 0 212 0 9150 0 384 0 442852 0 0 0 LISA BOWEN CFO 207308 0 20000 0 0 0 9092 0 25801 0 262201 0 0 0 JONATHAN WILLIAMS CHIEF ECONOMIST, EVP-POLICY 205192 0 20000 0 0 0 9008 0 25801 0 260001 0 0 0 MARIE VULAJ VP-PARTNERSHIPS & ENGAGEMENT 184423 0 15000 0 0 0 7977 0 25385 0 232785 0 0 0 LEE SCHALK VP - POLICY 151539 0 10000 0 0 0 6462 0 20714 0 188715 0 0 0 COURTNEY COOK VP - EVENTS 136539 0 10000 0 0 0 5862 0 31232 0 183633 0 0 0 MICHAEL BOWMAN SENIOR FELLOW - UNTIL 12/2023 144000 0 0 0 0 0 5760 0 10735 0 160495 0 0 0 PART I, LINE 1A SPOUSAL TRAVEL TOTALING $212.80 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. WHILE ANNUALLY ASKED TO SIGN THE WRITTEN CONFLICT OF INTEREST POLICY FORM, NOT ALL BOARD MEMBERS RETURNED A SIGNED COPY. FORM 990, PART VI, SECTION B, LINE 15A ALEC COMPARES CURRENT SALARY RATES WITH OTHER NON-PROFITS BY REVIEWING VARIOUS FEDERAL FORM 990'S AND THE ASAE COMPENSATION SURVEY 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 2733 CRYSTAL DRIVE SUITE 1000 ARLINGTON VA 22202 462233126 EDUCATE THE PUBLIC & GOV'T POLICY MAKERS BY PROVIDING NONPARTISAN RESEARCH DC 501(C)(4) AMERICAN LEGISLATIVE EXCHANGE COUNCIL 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 JEFFERSONIAN PROJECT O 124107 FAIR VALUE JEFFERSONIAN PROJECT Q 20786 FAIR VALUE