1 .s OMB No 1545-0047 Return of Organization Exempt From Income Tax .-ggo Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) > Do not enter Social Security numbers on this form as it may be made public. Department of the Treasury ,Intemal Revenue Sevrce ' p Information about Form 990 and its instructions is at www.irs.gov/form990. A For the 2013 calendar year, or tax year beginning and ending B Chad .1 applicable C Name of organization 3351335 Erase 121% 2013 Open to Public Inspection D Employer identification number - American Legislative Exchange Council Domg Busrness As Number and street (or P.O. box if mail IS not delivered to street address) Room/surte 52-0140979 E Telephone number DIST $33? 2900 Crystal Drive, 6th Floor 7033730933 City or town, state or provrnce, country, and ZIP or foreign postal code G Gross receipts s 7 , 322 , 531 . 135$: Arl inqton , VA 22202 H(a) Is this a group return F Name and address of pnnCipaI ofcer MS . Lisa Nelson for subordinate s? EYes 3] No same as C above H(b) Are all subordinates Included? [:1 Yes 1:]No I Tax-exempt status: [XI 501(c)(3) 1:] 501(c)( )4 (Insert no.) :1 4947(a)(1) or C] 527 If "No," attach a list. (see instructions) J Website: p w. alec . org H(c) Group exemption number b K Form of organization: [XI Corporation [3 Trust I: Assomation C) Other} I L Year of formation: 1 9 7 5m State of legal domicile: IL [Part IT Summary a, g El, 3 2 3 g 4 8 3; E 1 Briefly describe the organization's mrssron or most Significant actiwties. AS S i S t S tat e Leg i S 1 ator S 1 Congres s & the publ ic by sharing research and educat ional info . Check this box > I: if the organization discontinued its operations or disposed of more than 25% of its net assets Number of voting members of the governing body (Part VI, line 1a) 3 Number of independent voting members of the governing body (Part VI, line 1b) 5 Total number of indiViduals employed in calendar year 2013 (Part V, line 2a) 6 Total number of volunteers (estimate if necessary) 7 a Total unrelated busmess revenue from Part Vlll, column (9), line 12 b Net unrelated busrness taxable income from Form 990-T, line 34 I, ,1, g 3 8 9 10 I 11 12 13 14 3 15 2 16a b "J 17 18 19 i""' I \ ' r rP Contributions and grants (Part Vlll, line1h) 7 i... it n n-u Program servrce revenue(PartVll ,line29) Y ULI V Q' U" I Investment income (Part Vlll, column (A), lines 3, 4, and 7E!) .r" 'n Other revenue (Part VIII, column (A), lines 5, 6d, SC, SC, 1gp, anin e) 1:"; s 3. Total revenue - add lines 8 through 11 (must equal Part VlllfCOlW) Grants and Similar amounts paid (Part IX, column (A), lines 1-3) Benefits paid to or for members (Part lX, column (A), line 4) Salaries, other compensation, employee benefits (Part IX, column (A), lines 51 0) Professronal fundraismg fees (Part IX, column (A), line He) Total fundraismg expenses (Part IX, column (D), line 25) D 5 3 7 , 42 4 . Other expenses (Part ix, column (A), lines 11a11d, 11f-24e) Total expenses Add lines 13-17 (must equal Part IX, column (A), line 25) Revenue less expenses Subtract line 18 from line 12 21 5 6 7a 7b 45 23 550 . 0 . Prior Year 7 , 216 , 208 . 1,200,481. Current Year 5 , 825 , 882 . 1, 176, 337. 4 , 264 . 4 , 098 . 8 , 425 , 051 . 2 , 22 6 . 318 , O86 . 7 , 322 , 53l . 10 , 000 0 2 , 757 , 422 110 , 923 . . 17 , 500 . 0 . 2 , 920 , 969 . 155 , 758 . 5 , 7 64 , 3 0 2 . 5 , 41 6 , 72 5 . . . 8 , 6 42 , 6 47 . <2 1 7 , 5 9 6 . > Beginning of Current Year 4,855,087. 1,467,899. 2% g 20 2 21 2l 4 Totalassets(PartX,line16) Totalliabilities(PartX,line26) 2%. 22 Net assets or fund balances. Subtract line 21 from line 20 Part II J Signature Block 8 , 5 1 0 , 9 52 . <1 , l 8 8 , 4 2 1 . > End of Year 4,838,138. 3 , 387 , l88 . 2,639,371. 2 , 1 9 8, 7 5 7 . Under penalties of perjury, I declare t at I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declar ioy (yprepqerfotjier than officer) is based on all information of which preparer has any knowledge. I Sign Here Paid OCT 2SCANNED 3 2 014 Preparer Use Only } - Signature of officer ' Ms. Lisa Nelson, Type or print name and title Print/Type preparer's name Thomas J . Raffa Firm's name; Raffa, Firm'saddress, 1899 P.C. CEO A I /oj 9/ /4 Date / l / /\ ) WW Signiurew ' v t / Date CW I:] PT'N //"/ gall-employed P00916458 Firm's Ele 521511275 L Street , NW, Suite 900 Washington, DC 20036 Maythe lRS discuss this return With the preparer shown above? (see instructions) 332001 10-29-13 LHA For Paperwork Reduction Act Notice, see the separate instructions. Phoneno.2028225000 Lil Yes [:1 No Form 990 (2013) 37 i5 wmnwoemag American Legislative Exchange I Part III Statement of Program Service Accomplishments 1 Council Check if Schedule 0 contains a response or note to any line In this Part III Briey describe the organization's misswn: 520140979 . Pap; . IE The American Legislative Exchange Council is a statebased public policy issues and potential 2 3 thinktank for solutions. The Organization's mission is to assist State Legislators, Members of Congress, and the general and business public by sharing research and Did the organization undertake any Significant program serVices during the year which were not listed on the prior Form 990 or 990-EZ? . : Yes [X] No If "Yes," describe these new serVices on Schedule 0. Did the organization cease conducting, or make Signicant changes in how it conducts, any program semces? : Yes [X] No If "Yes." describe these changes on Schedule 0. 4 Describe the organizations program seNice accomplishments for each of Its three largest program serVices, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are reqUired to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program servuce reported. 4a (Code ) (Expenses $ 3 l 1 2 5 l 4 8 2 . including grants ol$ ) (Revenue $ 133 l 197 o ) Task Forces ALEC's policy Task Forces provide a forum for legislators and the private sector to discuss issues, develop policies, and draft model bills and resolutions which serves as a public policy resource. The Task Forces include the following: Civil Justice; Commerce, Insurance and Economic Development; Communications and Technology; Education; Energy, Environment and Agriculture; Health and Human Services; International Relations; Justice Performance Project and Tax and Fiscal Policy. 4b (Code ) (Expenses $ 1 l 5 6 0 l 7 2 0 o including grants ol$ Conferences ALEC holds national conferences, ) (Revenue $ 1 l 279 l 044 o ) providing workshops on current issues with leading experts, public figures and elected officials. The three national conferences held during 2013 were SpringgTask Force Summit, Annual Meeting and States and National Summit Meeting. 40 the Policy (Code ) (Expenses $ Public Affairs communications 8 0 2 l 2 9 5 - including grants of $ ) (Revenue $ Through this program, ALEC conducts an ongoing program that integrates all departments of ALEC to promote policies based on freemarket, limited government and federalism among elected officials and the private sector members seeks to educate the general public on ALEC's institutional goals objectives. 4d Other program seNices (Describe in Schedule 0) 4e (Expensess Total proqram serVice expenses b includinggrantsofs 6 , 937 , 403 . .) (Revenues ) and and o) Form 990 (2013) 332002 10-29-13 2 13070924 786783 alec 2013.04020 American Legislative Exchan ALEC 1 Form 990 (2013) American Legislative Part TVFChecklist of Required Schedules Exchanqe Council 520140979 - Yes 1 Is the organization described in section 501 (c)(3) or 4947(a)(1) (other than a private foundation)? If 'Yes, ' complete Schedule A , 2 3 Is the organization reqmred to complete Schedule B, Schedule of ContnbutorS , , Did the organization engage in direct or indirect political campaign actiwties on behalf of or In opposmon to candidates for public ofce? If 'Yes, ' complete Schedule C, Partl , , , Section 501(c)(3) organizations. Did the organization engage In lobbying activmes, or have a section 501 (h) election in effect during the tax year? If 'Yes, ' complete Schedule C, Part II , , Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues. assessments, or Similar amounts as dened in Revenue Procedure 98-19? I! 'Yes, ' complete Schedule C, Part III Did the organization maintain any donor adVised funds or any Similar funds or accounts for which donors have the right to prowde adwce on the distribution or investment of amounts in such funds or accounts? If "Yes, " complete Schedule D, Partl Did the organization receive or hold a conservation easement, including easements to preserve open space, the enVIronment, historic land areas, or historic stmctures? If 'Yes, " complete Schedule D, Part II 4 5 6 7 ng 1 X 2 X 3 4 No X X 5 X 6 X 7 X 8 Did the organization maintain collections of works of art, historical treasures, or other Similar assets? If 'Yes, " complete Schedule D, Part III 8 X 9 Did the organization report an amount in Part X, line 21, for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X, or prowde credit counseling, debt management, credit repair, or debt negotiation seNices? If "Yes, " complete Schedule D, Part IV , 9 X 10 X 10 Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quaSI-endowments? If "Yes, ' complete Schedule D, Part V , 11 If the organization's answer to any of the followmg questions is "Yes," then complete Schedule D, Parts VI. VII, VIII, IX, or X as applicable. a Did the organization report an amount for land, bUlIdlngS, and eqUIpment in Part X, line 10? If "Yes," complete Schedule D, Part VI 11a X b Did the organization report an amount for investments - other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VII 11b X c Did the organization report an amount for investments - program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIII 11c X d Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IX e Did the organization report an amount for other liabilities in Part X, line 25? If "Yes, " complete Schedule D, Part X f Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax pOSltlonS under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part X 11d 11e X X 11f X 12a Did the organization obtain separate, independent audited finanCIal Statements for the tax year? If "Yes," complete Schedule D, Parts XI and XII b Was the organization included in consolidated, independent audited finanCial statements for the tax year? If "Yes, " and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional 12b 13 Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E 143 Did the organization maintain an ofce, employees, or agents outSIde of the United States? 13 14a X X 14b X 15 X 16 X b Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking. fundraiSing, busmess, investment, and program sewice actiwtieS outSIde the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts land IV 15 16 17 18 19 Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other aSSistance to or for any foreign organization? If Yes, " complete Schedule F, Parts II and IV Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other aSSistance to or for foreign indIViduals? If "Yes," complete Schedule F, Parts III and IV Did the organization report a total of more than $15,000 of expenses for professwnal fundraiSing semces on Pait IX, column (A). lines 6 and 11e? If Yes, " complete Schedule G, Part I , , Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 10 and 8a? I! Yes, " complete Schedule G, Part II Did the organization report more than $15,000 of gross income from gaming actIVities on Part VIII, line 9a? If "Yes, " complete Schedule G, Part III 20a Did the organization operate one or more hospital faCilities? If "Yes," complete Schedule H b If "Yes" to line 20a, did theganizatwn attach a copy of its audited finanCIal statements to this return? 12a 17 X X X 18 X 19 X 20a X 20b Form 990 (2013) 332003 10-29-13 3 13480821 786783 alec 2013 . 04020 American Legislative Exchan ALEC_1 \ Form 990 (2013) American Leqislative Bart IV [Checklist of Required Schedules (continued) Exchanqe Council 520140979 PagLe4 Yes 21 Did the organization report more than $5,000 of grants or other assstance to any domestic organization or government on Part IX, column (A), line 1? If Yes, " complete Schedule I, Parts land II . . 22 Did the organization report more than $5,000 of grants or other assistance to indiwduals In the United States on Part IX, column (A), line 2? If "Yes, ' complete Schedule I, Parts land III 23 Did the organization answer Yes to Part VII, Section A, line 3, 4, or 5 about compensation of the organization's current and former ofcers, directors, trustees, key employees, and highest compensated employees? If Yes, " complete _ , 21 23 Schedule K If We", go to line 253 , , b Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? c Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds? , 243 24b d Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year? , 253 Section 501(c)(3) 3nd 501(c)(4) organizations. Did the organization engage in an excess benefit transaction With a disqualied person during the year? If "Yes," complete Schedule L, Partl b Is the organization aware that it engaged in an excess benefit transaction With a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ? I! "Yes," complete Schedule L, Part I X 22 Schedule J _ , , , , , , , 243 Did the organization have a tax-exempt bond issue With an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If Yes, ' answer lines 24b through 24d and complete No X X X 240 24d 253 X 25b X 26 Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? If so, complete Schedule L, Part II 26 X 27 Did the organization prowde a grant or other assstance to an ofcer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part III 27 X 28 Was the organization a party to a business transaction With one of the followmg parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions): 283 28b X X 28c 29 X X 30 X 3 A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV b A family member of a current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV c An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? If "Yes," complete Schedule L, Part IV 29 Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M 30 Did the organization receive contributions of art, historical treasures, or other Similar assets, or qualified conservation contributions? If "Yes," complete Schedule M Did the organization liqUIdate, terminate, or dissolve and cease operations? 31 If "Yes," complete Schedule N, Part I 31 X 32 Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?lf "Yes," complete Schedule N, Part II . 32 X 33 Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301 7701-2 and 301 7701-3? If "Yes," complete Schedule H, Partl 33 X 34 Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule H, Part II, III, or IV, and Part V, line 1 353 Did the organization have a controlled entity Within the meaning of section 512(b)(13)? b If "Yes" to line 353, did the organization receive any payment from or engage in any transaction With a controlled entity Within the meaning of section 512(b)(13)? If "Yes," complete Schedule H, Part V, line 2 34 35a X X 35b 36 Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes, " complete Schedule H, Part V, line 2 36 X 37 Did the organization conduct more than 5% of its actiwties through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI 37 X 38 Did the organization complete Schedule 0 and prowde explanations in Schedule 0 for Part VI, lines 11b and 19? Note. All Form 990 filers are reqwred to complete Schedule 0 38 X Form 990 (2013) 332004 104943 4 13480821 786783 alec 2013.04020 American Legislative Exchan ALEC 1 A memmzma American Le-islative Exchan-e Council - Statements Regarding Other IRS Filings and Tax Compliance Check if Schedule 0 contains a response or note to any line in this Part V 520140979 - Pme5 Yes 1a Enter the number reported in Box 3 of Form 1096. Enter -0- if not applicable , 1a b Enter the number of Forms W-2G included In line 1a. Enter -0- if not applicable . . 1b c Did the organization comply With backup Withholding mles for reportable payments to vendors and reportable gaming (gambling) winnings to prize Winners? _ 2a Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, led for the calendar year ending With or Within the year covered by this return 2a b If at least one is reported on line 23, did the organization file all requrred federal employment tax returns? 31 0 10 X 2b X 45 Note. If the sum of lines 1a and 2a is greater than 250, you may be reqUired to e-file (see instructions) 33 Did the organization have unrelated business gross income of $1,000 or more during the year? b If "Yes." has it led a Form 990-T for this year? I! No, " to line 3b, provide an explanation in Schedule 0 4a At any time dunng the calendar year, did the organization have an interest in, or a Signature or other authority over, a Manual account in a foreign country (such as a bank account, securities account, or other finanCIal account)? b If "Yes," enter the name of the foreign country. P See instructions for ling requnements for Form TD F 90221, Report of Foreign Bank and FinanCIal Accounts 5a Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? b Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction? c If "Yes," to line 53 or 5b, did the organization le Form 8886-T? 6a Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization when any contributions that were not tax deductible as charitable contributions? b If "Yes," did the organization include With every solicrtation an express statement that such contributions or gifts were not tax deductible? . . 7 Organizations that may receive deductible contributions under section 170(c). 3 Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and servrces prowded to the payor? b If "Yes," did the organization notify the donor of the value of the goods or serVices prowded? c Did the organization sell, exchange, or otherwrse dispose of tangible personal property for which it was reqwred to file Form 8282? . d If "Yes," indicate the number of Forms 8282 led during the year I 7d I e Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract? f Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? g If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as reqUIred? h If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-0? 8 Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations. Did the supporting organization, or a donor adVIsed fund maintained by a sponsoring organization, have excess busmess holdings at any time during the year? 9 Sponsoring organizations maintaining donor advised funds. a Did the organization make any taxable distributions under section 4966? b Did the organization make a distribution to a donor, donor advrsor, or related person? 10 Section 501(c)(7) organizations. Entera Initiation fees and capital contributions included on Part Vlll, line 12 b Gross receipts, included on Form 990, Part VI, line 12, for public use of club facrlities 11 Section 501(c)(12) organizations. Enter' l:] No 3a 3b X 43 X 53 5b 5c X X Ga X 6b 7a X 7b 7c K 7e X 7f 79 X 7h 8 9a 9b 10a 10b a Gross income from members or shareholders 11a b Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) 11b 12a Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041 ? b If "Yes," enter the amount of tax-exempt interest received or accrued during the_year 12b _13 Section 501(c)(29) qualified nonprofit health insurance issuers. a Is the organization licensed to issue qualified health plans in more than one state? Note. See the instructions for additional information the organization must report on Schedule 0. b Enter the amount of reserves the organization is requrred to maintain by the states in which the organization is licensed to Issue qualified health plans 13b c Enter the amount of reserves on hand 130 14a Did the organization receive any payments for indoor tanning servrces during the tax year? b If "Yes," has it led a Form 720 to report these payments? If "No, " provrde an explanation In Schedule 0 12a _ 13a 14a X 14b Form 990 (2013) 332005 10-29-13 5 13480821 786783 alec 2013 . 04020 American Legislative Exchan ALEC_1 Rmnwoemm American Legislative Exchange Council 520140979 PmeG I Part VI I Governance, Management, and Disclosure For each Yes' response to lines 2 through 7b below, and fora 'No' response to line 8a,, 8b, or 10b below, describe the Circumstances, processes, or changes in Schedule 0. See Instructions Check if Schedule 0 contains a response or note to any line in this Part VI Section A. GovernimBody and Management iii Yes 1a Enter the number of voting members of the governing body at the end of the tax year _ ll there are material differences in voting rights among members of the governing body, or it the governing 1a body delegated broad authority to an executive committee or Similar committee, explain in Schedule 0. b Enter the number of voting members included In line 1a, above, who are independent 1b 2 Did any ofcer, director, tnistee, or key employee have a family relationship or a busrness relationship With any other ofcer, director, trustee, or key employee? . 3 Did the organization delegate control over management duties customarily performed by or under the direct supervrsron 21 of ofcers, directors, or trustees, or key employees to a management company or other person? Did the organization make any Significant changes to its governing documents Since the prior Form 990 was filed? Did the organization become aware during the year of a significant diver5ion of the organization's assets? 4 5 No 21 6 Did the organization have members or stockholders? 7a Did the organization have members, stockholders, or other persons who had the power to elect or appomt one or more members of the governing body? , 2 X 3 X 4 X 5 6 X 7a X b Are any governance decrsrons of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? 7b 8 Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the followrng: a The governing body? b Each committee wrth authority to act on behalf of the governing body? 8a 8b X X X X 9 Is there any officer. director, trustee. or key employee listed in Part VII, Section A. who cannot be reached at the organization's mailing address? If "Yes," provrde the names and addresses in Schedule 0 Section B. Policies (7'hrs Sect/on B requests information about polrcres not requrred by the lntemal Revenue Code.) 9 X Yes l l 103 Did the organization have local chapters, branches, or affiliates? b If "Yes," did the organization have written policres and procedures governing the activrties of such chapters, affiliates, 10a No X and branches to ensure their operations are consrstent With the organizations exempt purposes? 11a Has the organization provrded a complete copy of this Form 990 to all members of its governing body before filing the form? b Describe In Schedule 0 the process, if any, used by the organization to revrew this Form 990. 10b 113 X 12a Did the organization have a written conict of interest policy? If "No, " go to line 13 b Were officers, directors, or trustees, and key employees requrred to disclose annually interests that could give rise to conicts? c Did the organization regularly and con5istently monitor and enforce compliance With the policy? If "Yes," describe I" Schedule 0 how this was done 13 Did the organization have a written whistleblower policy? 14 Did the organization have a written document retention and destruction policy? 15 Did the process for determining compensation of the followmg persons include a revrew and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decrsron? a The organization's CEO, Executive Director. or top management ofcral 123 12b b Other officers or key employees of the organization If "Yes" to line 15a or 15b, describe the process in Schedule 0 (see instructions). 16a Did the organization invest in, contribute assets to. or paitICIpate in a pint venture or Similar arrangement With a taxable entity during the year? l X X 12c X 13 14 X X 153 X 15b X 16a X b If "Yes," did the organization follow a written policy or procedure requrring the organization to evaluate its partICipation in iornt venture arrangements under applicable federal tax law, and take steps to safeguard the organization's exempt status With respect to such arrangements? Section C. Disclosure 17 18 19 20 List the states With which a copy of this Form 990 is requrred to be filed FAK , AL , AR , AZ , CA , CO , CT , FL , GA , IL , KS , KY Section 6104 reqwres an organization to make its Forms 1023 (or 1024 if applicable). 990, and 990-T (Section 501(c)(3)s only) available for public inspection Indicate how you made these available Check all that apply iii Own websrte i:i Another's websne iii Upon request D Other (explain in Schedule 0) Describe in Schedule 0 whether (and if so, how). the organization made its governing documents, conflict of interest policy, and finanCial statements available to the public during the tax year. State the name. phy5ical address, and telephone number of the person who possesses the books and records of the organization- b Lisa 2900 ; l 16b Bowen, Sr . Dir . of Finance 7033730933 22202 Crvstal Drive. 6th Floor, Arlington. VA 332006 10.29-13 16080923 786783 See alec Schedule 0 for full list of states 6 2013 . 04020 American Legislative Form990(2013) Exchan ALEC___1 meQMJzna American Le-islative Exchanoe Council 520140979 Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors Check if Schedule 0 contains a response or note to any line in this Part VII Pme7 I:] Section A. Ofcers, DirectorsLTrustees, Key Employees, and Highest Compensated Employees 1a Complete this table for all persons reqmred to be listed. Report compensation for the calendar year ending With or Within the organization's tax year. 0 List all of the organization's current ofcers, directors, trustees (whether indiViduals or organizations), regardless of amount of compensation Enter -0- in columns (D), (E), and (F) if no compensation was paid. 0 List all of the organization's current key employees, if any. See instructions for denition of "key employee." 0 List the organization's ve current highest compensated employees (other than an ofcer, director, trustee, or key employee) who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the organization and any related organizations 0 List all of the organization's former ofcers, key employees, and highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations. 0 List all of the organizations former directors or trustees that received, in the capacny as a former director or trustee of the organization, more than $10,000 of reportable compensation from the organization and any related organizations List persons in the followmg order' indiwdual trustees or directors; institutional trustees; officers; key employees, highest compensated employees; and former such persons E] Check this box if neither the organization nor anyrelated organization compensated any current ofcer, director, or trustee (A) Name and Title (1) Representative John Piscopo, CT (B) Average hours per week (list any hours for related organizations below line) 1 o 00 IA First Vice Chair (3) Representative Phil King, TX 1 o 00 Second Vice Chair (4) Senator Leah Vukmir, WI 1 . 00 Director (8) Senator James Buck, IN 1 . 00 Director (9) Senator Bill Cadman, CO 1 . 00 Director (10) Senator Barbara Cegavske 1 . 00 NV Director (11) Representative Philip A. Gunn 1 . 00 MS Director (12) Representative Joe Harrison 1 - 00 13480821 786783 g g" 3% g 55 s X X 0 . 0 . 0 . X X 0 . 0 . 0 o X X 0 . 0 . 0 o X X 0 . 0 . 0 . X X 0 . 0 . 0 . X X 0 . 0 . 0 . X 0 . 0 . 0 . X 0 . 0 . 0 . X 0 . 0 . 0 . X 0 v 0 . 0 . X 0 . 0 . 0 . 0 . 0 . 0 . ' X 0 . 0 - 0 . X 0 o 0 . 0 . X 0 . 0 . 0 . X 0 . 0 . 0 . X 0 . 0 . 0 . Form 990 (2013) X 1 . 00 ' ' ' 1 . 00 1 o 00 TN UT Director 332007 10-29-13 5 E a 3 E 52 1 . 00 l c 00 .7 alec (F) Estimated amount of other compensation from the organization and related organizations l o 00 1 c 00 Director (16) Representative Ray Merrick, KS Director (17) Senator Wayne Niederhauser, g g g 35' (E) Reportable compensation from related organizations (W-2/1099-MISC) 1 . 00 IN Immediate Past Chair (7) Representative Gary Banz, OK LA Director (13) DelegateWilliam Howell, vii Director (14) Senator Michael Lamoureux, AR Director (15) Representative Steve McDaniel , g E :2 E (D) Reportable compensation from the organization (W-2/1099-MISC) 1. 00 Chair (2) Representative Linda Upmeyer, Treasurer (5) Representative Liston Barfield, SC Secretary (6) Representative David Frizzell, (C) (do "0 cigmggman one box, unless person IS both an imce' and a mam/Sm g 2013.04020 American Legislative Exchan ALEC 1 rmmmwemm American Legislative Exchange Council 520140979 Page8 IE VII_Eaction A. Ofcers, Directors, Trustees, Key Em aloyees, and Highest Compensated Employees (continued) - (A) (B) (C) (D) (E) (F) Name and txtle Average (do no, jegf'ggman one Reportable Reportable Estimated hours PF!r box, unless person Is both an compensatlon compensatlon amount of week ma and a mam/Ste from from related other ('le an) E, the organizations compensatlon hours for organization (W~2/1099M SC) from the related g g g (W-2/1099-MlSC) organization organizations 3; g a; g and related below 2 g a :5, E, organizations line) 2 E e e 5% e (18) Senator William Seitz, 0H 1.00 Director X 0 . 0 . 0 . (19) Representative Thom Tillis, NC Director 1 . 00 (20) Representative Curry Todd, TN Director 1 . 00 (21) Senator Susan Wagle I KS Director (22) Ron Scheberle 1 . 00 37 . 50 Executive Director (23) Lisa Bowen 37.50 Sr. Dir. Finance/Admin. (24) Michael Bowman 37 . 50 X 0 . 0 . 0 . X 0 . 0 . 0 . X 0 . 0 . 0 . X 337 , 698 . 0 . 840 . X 127,506. 0. 21,618. Policy/Strategy X 149,256. 0. 37 . 50 (25) Wilhelm Meierling Mr.-PMh:Aans X 126,242. 0. (26) Jonathan Williams 37 . 50 Task Force Director X 110,215. 0. m amqmm b 850,917. 0. c Total from continuation sheets to Part VII, Section A P 0 . 0 . drmmmmnmm1bmm1m > 850,917. 0. 2 Total number of lnduvrduals (Including but not limited to those listed above) who received more than $100,000 of reportable compensatlon from the orqanlzatlon ) 25,714. Sr. Dir. 7,175. 22,586. 77,933. 0 . 77,933. Yes 3 Dld the organization list any former officer, director. or trustee. key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such mdlwdual 3 5 No X 4 For any Indwldual listed on line 1a, IS the sum of reportable compensatlon and other compensatlon from the organization and related organizations greater than $150,000? If "Yes, " complete Schedule J for such Indrwdual 5 Dld any person listed on line 1a receive or accrue compensatlon from any unrelated organization or lndlwdual for servnces rendered to the organization? If "Yes," complete Schedule J for such person Section B. Independent Contractors 1 4 X 5 X Complete thIS table for your flve highest compensated Independent contractors that received more than $100,000 of compensatlon from the organization Report compensatlon for the calendar year ending wnth or wuthrn the organization's tax year. (A) Name and busrness address Doner Fundraising 815 Brazos, Suite 701, Austin, (B) Description of servuces TX 78701 Edelman 21992 Network Place, Chicago, IL 60673 Communications, 400 Mile Crossing Blvd., Rochester, NY 14624 Webster Chamberlain & Bean, LLP 1747 Penn. Ave., NW, Washington, DC 20006 MGA, Inc. 1230 17th Street, NW, Washington, DC 20036 Event planning Public & (C) Compensation F/R relations a 226,434. 208,000. CMI 2 Audio Visual 176,548. Legal 172,521. & Consulting Realtor fees Total number of Independent contractors (Including but not llmlted to those listed above) who received more than $100,000 of compensatlon from the organization b 5 Form 990 (2013) 332008 10-29-13 16200923 168,747. 786783 alec 2013.04020 8 American Legislative Exchan ALEC 1 anwoemmi American Legislative Part VIII 1 Statement of Revenue 4 Exchange Council Check if Schedule 0 contains a response or note to any line in this Part VIII (A) Tota revenue l I . ; gig g8 5% '35 f." ._ g 1 a Federated campaigns b Membership dues c Fundraismg events d Related organizations e Government grants (contributions) f All other contributions, gifts, grants, and Similar amounts not included above g 85 9 Noncash contributions included in lines 1a-1I $ hTm&AwmwMa 3 'gg mg 520140979 (B) Related or exempt function revenue (C) Unrelated busmess revenue R PmeQ [:1 I?) I d d (taggaflfngef sections 512 - 514 1a { 1b 1c 1d 1e I { I f 1f 5 , 8 2 5 , 8 8 2 . 23 Conferences/seminars b Membership dues c Publications p _ ___ _ _ 5,825,882. g [ usiness Codei _ _ _ 7 r r_ _7 _ 900099 1,110,321.1,110,321. 900099 64,063. 64,063. 900099 1,953. 1,403. d e 8 a f All other program serVice revenue y 1,176,337. 1Jm&Ammms%2f 3 Investment income (including diVidends, interest, and other Similar amounts) P 2 , 226 o 4 Income from investment of tax-exempt bond proceeds P 5 Royalties F (i) Real (ii) Personal 6 3 Gross rents b Less: rental expenses 0 Rental income or (loss) M _ ___ _N d Net rental income or (loss) P 7 3 Gross amount from sales of (i) Securities (ii) Other assets other than inventory b Less: cost or other baSIS and sales expenses c Gain or (loss) _ ___w 5 __ # d Net gain or (loss) P q, 8 a Gross income from fundraismg events (not g including $ of E contributions reported on line 1c). See a Part IV. line 18 a g b Less direct expenses b __ c Net income or (loss) from fundraismg events > 9 3 Gross income from gaming actIVIties. See Part IV, line 19 a b Less direct expenses b A __ ____ > H ____~ _ __ c Net income or (loss) from gaming actiwties b 10 3 Gross sales of inventory, less returns and allowances _ a b Less: cost of goods sold b _v_ > __ __g ___m 0 Net income or (loss) from sales of inventory > Miscellaneous Revenue Business Codei _ > > _ _ _M _g__ __ __ _ 7 _ _A_ A _ 11a Subleaseincome ** 900099 317,834. 317,834. 252. 252. 900099 b Other 7 N > _ _ _ _ _ _I 550. E; 1 2 . 226 - E l i _____ _r _v __ ! l H _ _ _ _ _ l : _ __ _ ___ _ g __ _ ___ 7 m _ _ _ ___ _ _v___ ___ ___ _ ___ " ___, c d All other revenue ermmAwnmsnand p 318,086. 12 Totalrevenue.Seeinstructions. p 7,322,531.l,493,873. #353543 ** Sublease income - from non-investment property; non-debt nanced 9 16380923 786783 alec 2013.04020 American Legislative _J A 7__ W _____J i 550. 2,226. Form 990 (2013) Exchan ALEC 1 rmmmmzme American Le islative I Part IX I Statement of Functional Expenses Exchan e Council 52-0140979 Section 501(c)(3) and 501(c)(4) organizations must complete all columns All other organizations must complete column (A). Check if Schedule 0 contains a response or note to any line In this Part IX Do not include amounts re orted on lines 6b, (A) (B) (C) 7b. ab. 91 and 10b of ParfvulGrants and other aSSIstance to governments and organizations in the United States. See Pan IV, line 21 Grants and other a55istance to indIViduals In the United States See Part IV, line 22 Grants and other aSSIStance to governments, 1 2 3 Ta' mes P';%2ni%'se stalemate: Pae10 ) 1:] D F385;??? 17 , 500 . 17 , 500 . 487,662. 244,433. 209,375. 33,854. 1,968,639. 1,758,462. 135,581. 74,596. Organizations, and IndIVlduaIS outSIde the United States. See Part IV, lines 15 and 16 _ Benets paid to or for members Compensation of current officers, directors, trustees,andkeyemployees 4 5 6 Compensation not included above, to disqualified persons(asdenned undersechon 4958(0(1))and persons described in section 4958(c)(3)(B) 7 8 Othersalanesandwages_ PenSion plan accruals and contributions (include section 401(k) and 403(b) employer contributions) 56 , 198 . 46 , 209 . 7, 48 7 . 236,824. 171,646. 211,525. 141,136. 13,838. 22,868. 2 , 502 . 11,461. 7,642. 202,919. 58,271. 166,983. 47,916. 26L937. 7,762. 8,999. 2,593. 12 Legal Accounting , Lobbying Prolessmnal fundraismg sewices. See Part IV, line 17 Investment management fees Other. (If line 11g amount exceeds 10% of line 25, column(A)amount,Iistline11gexpensesonSchO.) Advertismg and promotion 13 14 Officeexpenses Informationtechnology 15 16 17 18 Royalties 9 10 Otheremployeebenets Payrolltaxes Fees for serwces (non-employees)' 11 a Management b 0 d e f 9 Occupancy Travel Payments of travel or entertainment expenses for any federal, state, or local public OfCIaIS 19 20 Conferences,conventions,andmeetings Interest 21 22 23 Payments to affiliates 24 DepreCIation, depletion, and amortization Insurance Other expenses. Itemize expenses not covered above. (List miscellaneous expenses in line 24e. II line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule 0.) a Bad debt b c d e 25 26 Dues and membership Artwork/graphics Subscriptions/research Allotherexpenses Totaltunctionalexpenses.Addlines1through24e Joint costs Complete this line only if the organization 155 , 758 . 155 , 758 . 508,463. 425,223. 2 , 318 . 2 , 318 . 635,835. 226,864. 868,145. 251,054. 33,036. 50,204. 438,934. 186,550. 70,260. 30,218. 126,641. 10,096. 713,876. 247,075. 115,637. 3,007. 38,632. 972. 242 , 265 . 206 , 790 . 3 5 , 475 . 1,614,231. 5,533. 1,557,778. 4,550. 55,135. 737. 1,318. l 4 3 , 44 5 . 35,987. 117 , 955 . 30,615. 19 , l07 . 4,027. 6 , 383 . 1,345. 241,227. 137,307. 112,064. 62,933. 67,864. 8,510,952. 246. 241,227. 131,925. 111,856. 62,794. 65,000. 6,937,403. 1,795. 165. 104. 2&47. 1,036,125. 3,587. 43. 35. 517. 537,424. reported in column (B) icint costs from a combined educational campaign and fundraismg soIiCitation. Check here D .i followmq sop 93-2 (A80 953-720) Form 990 (2013) 332010 10-29-13 16310923 786783 alec 2013.04020 10 American Legislative Exchan ALEC 1 rmmemnmna American Legislative LPart X7 Balance Sheet Exchange Check if Schedule 0 contains a response or note to anLline in this Part X . < " Pgj1 1:] (A) Beginning of year (B) End of year 1 Cash - non-interest-bearing 1 , 780 , 906 . 1 361 , 014 . Savrngs and temporary cash investments Pledges and grants receivable, net 1 , 576 , 250 . 1 , 024 , 329 . 2 3 1 L6 2 3 , 8 4 4 . 1 , 229 , 546 . 4 5 Accounts receivable, net , , _ Loans and other receivables from current and former ofcers, directors, trustees. key employees, and highest compensated employees Complete Part II of Schedule L Loans and other receivables from other disqualied persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary 3 , 9l6 . 4 8 , 335 o 7 5 employees beneCIary organizations (see Instr) Complete Part II of Sch L Notes and loans receivable, net 8 9 lnventones for sale or use Prepaid expenses and deferred charges 10a Land, budings, and eqUIpment cost or other ussCmmmumHAMSdmmeD ma b Less accumulated depreCIation 10b 11 Investments - publicly traded securities 12 Investments - other securities. See Part IV, line 11 13 Investments - program-related. See Part IV, line 11 14 Intangible assets 15 Other assets See Part IV, line 11 8 2 E 520140979 2 3 6 9, a Council 6 7 157 , 628 . 1,625,129. 585 , 085 . 17 18 19 2o 21 22 Accounts payable and accrued expenses Grants payable Deferred revenue Tax-exempt bond liabilities Escrow or custodial account liability. Complete Part IV of Schedule D Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons. Complete Part II of Schedule L 23 Secured mortgages and notes payable to unrelated third parties 24 25 Unsecured notes and loans payable to unrelated third parties Other liabilities (including federal income tax, payables to related third parties, and other liabilities not Included on lines 17-24). Complete Part X of 26 semmmo 27 g 28 u 1 , 040 , 044 . 12 13 Total assets. Add lines1 through 15 (must equal line 34) 3 E 3 1 2 , 0 5 8 . 10c 133 , 760 . 11 16 TbEHBMmmsAmHmw17mmmm25 Organizations that follow SFAS 117 (A80 958), check here > complete lines 27 through 29, and lines 33 and 34. Unrestricted net assets Temporarin restricted net assets 8 9 0 . 14 15 441 , 595 . 4 , 855, 087 . 531 , 336 . 16 17 4 , 838 , l38 . 716 , l74 . 268 , 767. 18 19 2o 21 235 .496 . 22 23 24 667,796. 1,467,899. 25 26 1,687,701. 2,639,371. 5 2 8 , 6 14 . 2 , 8 5 8 , 574 . 27 28 4 , 245 . 2 , 1 9 4 , 522 . IE] and 29 Permanently restricted net assets 29 E 5 13 30 Organizations that do not follow SFAS 117 (ASC 958), check here P E] and complete lines 30 through 34. 7 Capital stock or trust prinCIpal, or current funds 30 g 5 31 32 Paidin or capital surplus, or land, building, or equment fund Retained earnings, endowment, accumulated income, or other funds 31 32 z 33 34 Totalnetassetsorfundbalances Total liabilities and net assets/fund balances 3,387,188. 444 8 5 5 . 0 8 7 . 33 34 2,198,767. 4 . 8 3 84 l 3 8 . Form 990 (2013) 332011 10.29.13 13480821 786783 alec 2013.04020 11 American Legislative Exchan ALEC 1 American Leqislative Form 990 (2013) I Part XI I Reconciliation of Net Assets Exchanqe Council Check if Schedule 0 contains a resganse or note to any line in this Part XI Page12 520140979 . . [:1 1 Total revenue (must equal Part VIII, column (A), line 12) 1 7 , 322L 531 . 2 3 Total expenses (must equal Part IX, column (A), line 25) Revenue less expenses. Subtract line 2 from line 1 Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) Net unrealized gains (losses) on investments Donated serVices and use of fac1lities 2 3 8 , 510 , 952 . <1 , 1 8 8 , 4 2 l . > 3 , 387 , 188 . 4 5 6 4 5 6 7 7 8 9 8 9 0 . 10 2 , 19L 76 7 . Investment expenses Prior penod adjustments Other changes in net assets or fund balances (explain In Schedule 0) 10 Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33. column (B)) Part XIII Financial Statements and Reporting Check if Schedule 0 contains a response or note to any line in this Part Xll Yes 1 [:i No C] Other [X] Accrual Accounting method used to prepare the Form 990. I: Cash If the organization changed Its method of accounting from a prior year or checked "Other," explain In Schedule 0 23 Were the organizations nanCIal statements complled or reViewed by an independent accountant? If "Yes," check a box below to indicate whether the finanCIal statements for the year were compiled or reVIewed on a separate ba5is, consolidated baSlS, or both' :l Both consolidated and separate ba5is 1:] Consolidated baSlS I: Separate baSlS b Were the organization's finanCIal statements audited by an independent accountant? If "Yes," check a box below to Indicate whether the finanCIaI statements for the year were audited on a separate basis, consolidated basis, or both[:1 Both consolidated and separate baSlS IX] Consolidated baSlS El Separate basis c If "Yes" to line 2a or 2b, does the organization have a committee that assumes responSIbIIity for overSIght of the audit. reView. or compilation of its finanCial statements and selection of an independent accountant? If the organization changed either its overSight process or selection process during the tax year, explain in Schedule 0. 3a As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133? b If "Yes," did the organization undergo the reqUired auditor audits? If the organization did not undergo the reqwred audit or auditsLexplain why in Schedule 0 and describe any steps taken to undergo such audits 2a 2b X X 2c X 3a X 3b Form 990 (2013) 332012 10-29-13 12 13480821 786783 alec 2013.04020 American Legislative Exchan ALEC 1 SCHEDULE A (Form 990 or 990452) , I _ _ OMB No 1545-0047 Public Charity Status and Public Support Complete if the organization is a section 501(c)(3) organization or a section 13 4947(a)(1) nonexempt charitable trust. Department or ihe'Treasury p Attach to Form 990 or Form 990-52. Open to P_ub ic and Revenue Sew D Information about Schedule A (Form 990 or 990-EZ) and Its instructions is at www.irs.gov/form990. Inspecuon Name of the organization Employer identification number American Legislative Exchange Council Reason for Public Charity Status (All organizations must complete this part.) See instructions [Part I l 520140979 The organization is not a private foundation because it is. (For lines 1 through 11, check only one box.) A church, convention of churches, or assocration of churches described in section 170(b)(1)(A)(i). CI A school described in section 170(b)(1)(A)(ii). (Attach Schedule E) [:1 A hospital or a cooperative hospital serVice organization described in section 170(b)(1)(A)(iii). #WM- [:1 A medical research organization operated in conjunction With a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, City, and state: An organization operated for the benefit of a college or univerSIty owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.) A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v). An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.) A community trust described in section 170(b)(1)(A)(vi). (Complete Part II) EDD DD An organization that normally receives. (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from activmes related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3% of its support from gross investment income and unrelated busmess taxable income (less section 511 tax) from busmesses achired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part Ill ) An organization organized and operated exclusrvely to test for public safety. See section 509(a)(4). 10 11 [JD An organization organized and operated exclusrvely for the benet of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2) See section 509(a)(3). Check the box that describes the type of supporting organization and complete lines 11e through 11h. a E] Type I b [:1 Type II c E] Type III - Functionally integrated d El Type III - Non-functionally integrated e I: By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2) f 9 h If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this box Since August 17, 2006, has the organization accepted any gift or contribution from any of the followmg persons? (i) A person who directly or indirectly controls, either alone or together With persons described in (ii) and (iii) below, the governing body of the supported organization? I: (ii) A famin member of a person described in (i) above? (iii) A 35% controlled entity of a person described in (i) or (ii) above? Prowde the followmg information about the supported organization(s). (i) Name of supported orgamzauon (ii) EIN (iii) Type of organization iV) '5 the Organllahon (V) W YOU 0W the or aglgt'hla col (vii) Amount of monetary (described on imes 1.9 n col. (i) listed in your organization in col. ("gorgamzed m m suppon above'or IRC section governing document" (i) of your support9 u.s.? (see 'nsuucuons Yes No Total LHA For Papenivork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Yes No Yes No Schedule A (Form 990 or 990-EZ) 2013 332021 09-25-13 13 13480821 786783 alec 2013.04020 American Legislative Exchan ALEC 1 Schedule A Form 990 or 9902013 American Le o islative Exchan e Council 520140979 Pae2 Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.) Section A. Public Support Calendar year (or fiscal year beginning in) b 1 (a) 2009 (b) 2010 (c) 2011 (d) 2012 (e) 2013 (f) Total Gifts, grants, contributions, and membership fees received. (Do not Include any "unusual grants ") 2 Tax revenues leVIed for the organization's benet and either paid to or expended on its behalf 5187554 . 5997347 . 7759834 . 7216208 . 5825882 . 31986825 . 5187554 . 5997347 . 7759834 . 7216208 . 5825882 . 31986825 . 3 The value of servrces or facrlities furnished by a governmental unit to the organization Without charge 4 Total.Addlines1through3 5 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column(f) 1484752. 30502073 - 6 Public support. Subtract line 5 from line 4 Section B. Total Support Calendar year (or fiscal year beginning in) b 7 Amountsfromline4 8 Gross income from interest, diVidends, payments received on securities loans, rents, royalties andincomefrom5imilarsources 9 Net income from unrelated busmess activrties, whether or not the busmess is regularly carried on (a) 2009 (b) 2010 (c) 2011 (d) 2012 (e) 2013 (f) Total 5187554 . 5997347 . 7759834 . 7216208 . 5825882 . 31986825 . 7,750. 6,889. 6,541. 4,264. 2,226. 317. 193. L098. 318,086. 27,670. 10 Other income. Do not include gain or loss from the sale of capital assets(ExplaininParth) 11 Total support. Add lines7through 10 12 Gross receipts from related activmes, etc. (see instructions) 12 I 13 First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here Section C. Computation of Public Support Percentage 14 Public support percentage for 2013 (line 6, column (f) diVided by line 11 , column (f)) 15 Public support percentage from 2012 Schedule A, Part II, line 14 322,694. 32337189 . 6 , 058 , 952 . } [:1 14 94 . 33 % 93 . 67 % 16a 33 1/3% support test - 2013. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box and stop here. The organization qualifies as a publicly supported organization HE 15 b 33 1/3% support test - 2012. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more. check this box and stop here. The organization qualifies as a publicly supported organization >l:l 17a 10% -facts-and-circumstances test - 2013. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% _or more, and if the organization meets the "facts-and-crrcumstances" test, check this box and stop here. Explain in Part IV how the organization meets the "facts-andCircumstances" test The organization qualifies as a publicly supported organization b :] b 10% -facts-and-circumstances test - 2012. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-CIrcumstances" test, check this box and stop here. Explain in Part IV how the organization meets the "facts-and-Circumstances" test The organization qualifies as a publicly supported organization 18 Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see instructions bE ) 1:] Schedule A (Form 990 or 990-EZ) 2013 332022 09-25-13 14 1644 0923 786783 alec 2013.04020 American Legislative Exchan ALEC 1 Schedule AJForm 990 or 990-EZ) 2013 I Part III Support Schedule for Organizations Described in Section 509(a)(2) Page 3 (Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part II. If the organization fails to q'ualrfLunder the tests listed below, please complete Part II.) Section A. Public Support Calendaryear (orliscal year beginning in) b 1 Gifts. grants, contributions, and membership fees received (Do not include any "unusual grants ") (a) 2009 (b) 2010 (c) 201 1 (d) 2012 (e) 2013 (0 Total (a) 2009 (b) 2010 (c) 2011 (d) 2012 (e) 2013 (f) Total 2 Gross receipts from admissmns, merchandise sold or sewices performed, or facrlities furnished In any activrty that is related to the organization's tax-exempt purpose 3 Gross receipts from actrvrties that are not an unrelated trade or business under section 513 4 Tax revenues leVIed for the organization's benet and either paid to or expended on its behalf 5 The value of semces or faCIIItIeS furnished by a governmental unit to the organization Without charge 6 Total. Add lines 1 through 5 7a Amounts included on lines 1, 2, and 3 received from disqualified persons b Amounts included on lines 2 and 3 received from other than disqualified peisons that exceed the greater 0135.000 or 196 of the amount on line 13 for the year c Add lines 7a and 7b 8 Public support (Suhtract line 7c lrom Iine) Section B. Total Support Calendar year (orliscal year beginning in) b 9 Amounts from line 6 103 Gross Income from Interest, diVidends. payments received on securities loans, rents, royalties and income from Similar sources b Unrelated busmess taxable income (less section 511 taxes) from busmesses achIred after June 30, 1975 c Add lines 10a and 10b Net income from unrelated busmess actIVIties not included in line 10b, whether or not the busmess Is regularly carried on 12 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.) 13 Total support. (Add llnes 9, 10c, 11, and 12) 14 First five years. If the Form 990 is for the organization's first, second, third, fourth, or fth tax year as a section 501(c)(3) organization, check this box and stop here Section C. Computation of Public Support Percentage 11 >El 15 Public support percentage for 2013 (line 8, column (f) diVided byline 13, column (f)) 16 Public support percentagLfrom 2012 Schedule A, Part "II line 15 Section D. Computation of Investment Income Percentage 15 16 % 17 Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f)) 18 Investment income percentage from 2012 Schedule A, Part III, line 17 17 % % 18 19a 33 1/3% support tests - 2013. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 IS not more than 33 1/3%, check this box and stop here. The organization qualies as a publicly supported organization % >l:l b 33 1/3% support tests - 2012. If the organization did not check a box on line 14 or line 193, and line 16 IS more than 33 1/3%, and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualies as a publicly supported organization > El > E! Schedule A (Form 990 or 990-EZ) 2013 20 Private foundation. If the organization did not check a box on line 14J9a, or 19b, check this box and see instructions 332023 09-25-13 15 13480821 786783 alec 2013.04020 American Legislative Exchan ALEC 1 smammAfmmmmm9msaan3American Legislative Exchanqe Council 520140979 Pye4 I Part IV I Supplemental Information. Prowde the explanations reqUIred by Part II. line 10, Part II, line 173 or 17b; and Part III, line 12. Also complete this part for any additional Information (See instmctions) Schedule A, Part II, Line 10, Explanation for Other Income: Miscellaneous 2010 Amount: $ 317. 2011 Amount: $ 193. 2012 Amount: $ 4,098. 2013 Amount: $ 252. Sublease 2013 income Amount: $ 317,834. 332024 09-25-13 Schedule A (Form 990 or 990-EZ) 2013 16 16440923 786783 alec 2013.04020 American Legislative Exchan ALEC 1 ' SCHEDULE 0 F 990 990-EZ ( arm or - ) . Ppanm;" ST5'V "3" "8" 9" Political Campaign and Lobbying Activities We N 450 For Organizations Exempt From Income Tax Under section 501(c) and section 527 F Complete if the organization is described below. F Attach to Form 990 or Form 990-EZ. > See separate instructions. D Information about Schedule C (Form 990 or 990-EZ) and its instructions is at www.irs.gov/ orm990. 13 o P bl. pen to .u 'c Inspecnm If the organization answered "Yes," to Form 990, Part IV, line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities). then 0 Section 501 (c)(3) organizations: Complete Parts l-A and B. Do not complete Part l-C. 0 Section 501 (c) (other than section 501(c)(3)) organizations Complete Parts l-A and C below. Do not complete Part I-B. 0 Section 527 organizations Complete Part l-A only. If the organization answered "Yes," to Form 990, Part IV, line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then 0 Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)) Complete Part II-A. Do not complete Part "-8. 0 Section 501(c)(3) organizations that have NOT led Form 5768 (election under section 501(h)) Complete Part "-8 Do not complete Part ll-A If the organization answered "Yes," to Form 990, Part IV, line 5 (Proxy Tax) or Form 990-EZ, Part V, line 35c (Proxy Tax), then 0 Section 501(c)(4), (5), or (6) organizations Complete Part Ill Name of organization Employer identication number [Part I-A] American Legislative Exchange Council 520140979 Complete if the organization is exempt under section 501(c) or is a section 527 organization. 1 Prowde a description of the organization's direct and indirect political campaign activmes in Part IV 2 Political expenditures 3 Volunteer hours I Part l-BI b$ Complete if the organization is exempt under section 501(c)(3). 1 Enter the amount of any eXCIse tax incurred by the organization under section 4955 F $ 2 Enter the amount of any eXCIse tax incurred by organization managers under section 4955 F $ 3 If the organization incurred a section 4955 tax, did it file Form 4720 for this year7 I: Yes 43 Was a correction made? 1:] Yes b If "Yes," describe in Part IV Part I-C Complete if the organization is exempt under section 501(c), except section 501(c)(3). 1 Enter the amount directly expended by the filing organization for section 527 exempt function activmes 2 Enter the amount of the filing organizations funds contributed to other organizations for section 527 exempt function activmes 3 Total exempt function expenditures Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b D No El No F$ F $ b $ 4 Did the filing organization file Form 1120-POL for this year? [:1 Yes [:1 No 5 Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing organization made payments. For each organization listed. enter the amount paid from the filing organizations funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC) If additional space is needed, prOVide information in Part IV. (a) Name (b) Address (c) EIN For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. LHA (d) Amount paid from (e) Amount of political filing organization's contributions received and funds If none, enter -0. promptly and directly delivered to a separate political organization. If none, enter -0~. Schedule C (Form 990 or 990-EZ) 2013 332041 11-08-13 22 13480821 786783 alec 2013.04020 American Legislative Exchan ALEC 1 'Schedule 0 Form 990 or 9902013 American Le o i slat ive Exchan e Council 52 Part ll-A Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)). 0140979 Pa A Check P E] If the lIng organlzatIon belongs to an aflIated group (and st In Part IV each affIlIated group member's name, address, ElN, expenses. and share of excess lobbyIng expenditures). B Check P I: If the lIng Organization checked box A and "IImIted control" prOVISIons apply. Limits on Lobbying Expenditures I (The term "expendItures" means amounts pad or Incurred.) orggliglggns totals 1a Total lobbyIng expendItures to inuence publIc opInIon (grass roots lobbyIng) b Total lobbyIng expendItures to Influence a legIslatIve body (dIrect lobbyIng) , c Total lobbyIng expendItures (add IInes 1a and 1b) _ d Other exempt purpose expendItures , e Total exempt purpose expendItures (add IInes 1c and 1d) , f LobbyIng nontaxable amount. Enter the amount from the followmg table In both columns. It the amount on line 1e, column (a) or (b) is: The lobbying nontaxable amount is: Not over $500,000 Over $500,000 but not over $1,000,000 Over $1,000,000 but not over $1,500,000 Over $1,500,000 but not over $17,000,000 Over $17,000,000 0 Amati: grow 0 . 0 8 , 355 , l94 8 , 355 , l94 567 , 760 . . . . 20% of the amount on lIne 1e. $100,000 plus 15% of the excess over $500,000 $175,000 plus 10% of the excess over $1,000,000 $225,000 plus 5% of the excess over $1,500,000. $1,000,000 9 Grassroots nontaxable amount (enter 25% of Me 1f) h Subtract km 19 from no 1a If zero or less, enter -0, i Subtract IIne 1f from IIne 1c. lf zero or less, enter -0j If there IS an amount other than zero on eIther lIne 1h or me 1I, dId the organIzatIon fIle Form 4720 reportIng sectIon 4911 tax for thIs year7 1 4 14 9 4 0 . 0 . 0 . I: Yes E] No 4-Year Averaging Period Under Section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the instructions for lines 2a through 2f on page 4.) Lobbying Expenditures During 4-Year Averaging Period Calendar year (or scal year beginning In) 2a Lobbymgnontaxableamount b LobbyIng ceIlIng amount (150% of me 2a, column(e)) (a) 2010 (b) 2011 (c) 2012 (d) 2013 441,740. 501,582. 576,295. 567,760. (e) Total 2,087,377. 3 , l3l , 066 . c Total lobbyIng expendItures d Grassrootsnontaxableamount e Grassroots ceIlIng amount (150% of llne 2d, column (e)) 110,435. 125,396. 144,074. 141,940. 521,845. 782 , 768 . f Grassroots lobbyIng expendItures Schedule C (Form 990 or 990-EZ) 2013 332042 11-03-13 23 13480821 786783 alec 2013.04020 American Legislative Exchan ALEC 1 ScheduleC Form9900r990-g12013 American Legislative Exchange Council 520140979 [Partll-B Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)). For each Yes, ' response to lines 1a through 1i below, prowde in Part IVa detailed description of the lobbying act/wry 1 (3) Yes Pages (b) No Amount During the year. did the ling organization attempt to inuence foreign, national. state or local legislation, including any attempt to Inuence public opinion on a legislative matter or referendum, through the use of: Volunteers? , Paid staff or management (Include compensation In expenses reported on lines 1c through 10? Media advertisements" Mailings to members, legislators, or the public? Publications. or published or broadcast statements? Grants to other organizations for lobbying purposes? Direct contact With legislators, their staffs, government offICIals, or a legislative body? ID-0 .059! Rallies, demonstrations, seminars, conventions. speeches, lectures, or any Similar means? i Other actIVIties? j Total. Add lines 10 through 1i 2a Did the actIVIties in line 1 cause the organization to be not described in section 501(c)(3)? b If "Yes." enter the amount of any tax incurred under section 4912 c If "Yes," enter the amount of any tax incurred by organization managers under section 4912 d If the ling organization Incurred a section 4912 tax, did it file Form 4720 for this year? [Part Ill-A Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501 (c)(6). Yes 1 2 No Were substantially all (90% or more) dues received nondeductible by members? Did the organization make only in-house lobbying expenditures of $2,000 or less? 1 2 3 Did the organization agree to carry over lobbying and political expenditures from the prior yea 3 Part Ill-B Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part llI-A, lines 1 and 2, are answered "No," 0R (b) Part Ill-A, line 3, is answered "Yes." 1 2 Dues, assessments and Similar amounts from members Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political expenses for which the section 527(1') tax was paid). a Current year b Carryoverfrom last year c Total 3 Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(9) dues 4 If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? 5 Taxable amount of lobbym and political expenditures (see instmctions) [Part IV] Supplemental Information 1 23 2b 2c 3 4 5 Prowde the descriptions reqUIred for Part I-A, line 1; Part l-B. line 4, Part l-C, line 5; Part lI-A (affiliated group list), Part II-A, line 2, and Part "-8, line 1 Also. complete this part for any additional information. 3 Schedule C (Form 990 or 990-EZ) 2013 32043 11-03-13 24 13480821 786783 alec 2013.04020 American Legislative Exchan ALEC 1 SCHEDULE D (Form 990) , Department of the Treasury Internal RevenueServ-ce Supplemental Financial Statements F Complete if the organization answered "Yes," to Form 990, Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b. > Attach to Form 990_ D Information about Schedule D (Form 990) and its instructions is at www.irs.gov/'orm990. j 5 P I. Open IO ub IC '"specum Name of the organization Part I Employer identification number American Leqi slat ive Exchange Council 5 2 0 1 4O 9 7 9 Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts.CompIete if the organization answered "Yes" to Form 990, Part IV, line 6. (a) Donor adwsed funds 1 2 Total number at end of year . . Aggregate contributions to (during year) 3 Aggregate grants from (during year) (b) Funds and other accounts 4 5 Aggregate value at end of year , Did the organization inform all donors and donor adwsors in writing that the assets held in donor adVised funds are the organization's property, subiect to the organization's echUSive legal control? C, Yes E] No 6 Did the organization inform all grantees, donors, and donor adVisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor adwsor, or for any other purpose conferring impermissible private benet? . I: Yes [:I No I Part II I Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7 1 Purpose(s) of conservation easements held by the organization (check all that apply). Preservation of land for public use (e g , recreation or education) I: Preservation of an historically important land area I: Protection of natural habitat I: Preservation of a certified historic structure Preservation of open space 2 Complete lines 2a through 2d if the organization held a qualied conservation contribution in the form of a conservation easement on the last day of the tax year the End of the Tax Y Total number of conservation easements Total acreage restricted by conservation easements Number of conservation easements on a certified historic structure included in (a) GOUDI Number of conservation easements included in (c) achIred after 8/17/06, and not on a historic structure listed in the National Register 3 Number of conservation easements modified, transferred, released, extingwshed, or terminated by the organization during the tax year > 4 5 Number of states where property subject to conservation easement is located P Does the organization have a written policy regarding the periodic monitoring, inspection, handling of Violations, and enforcement of the conservation easements it holds? Staff and volunteer hours devoted to monitoring, inspecting, and enforcmg conservation easements during the year > Amount of expenses incurred in monitoring, inspecting, and enforcmg conservation easements during the year D $ 6 7 8 El Yes :1 No Does each conservation easement reported on line 2(d) above satisfy the reqwrements of section 170(h)(4)(B)(0 and section 170(h)(4)(B)(ii)'7 . :I Yes [:1 No In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and balance sheet, and include, if applicable, the text of the footnote to the organization's finanCIal statements that describes the organization's accounting for conservation easements Part III Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets. Complete if the organization answered "Yes" to Form 990, Part IV, line 8. 9 1a If the organization elected, as permitted under SFAS 116 (A80 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other Similar assets held for public exhibition, education, or research in furtherance of public sewice, prowde, in Part XIII, the text of the footnote to its nanCIal statements that describes these items. b If the organization elected, as permitted under SFAS 116 (A80 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other Similar assets held for public exhibition, education, or research in furtherance of public serwce, prowde the followmg amounts relating to these items b $ . (i) Revenues included in Form 990, Part VI, line 1 > $ (ii) Assets included in Form 990, Part X 2 If the organization received or held works of art, historical treasures, or other Similar assets for finanCIal gain, prowde the followmg amounts reqUIred to be reported under SFAS 116 (A80 958) relating to these items: b $ a Revenues included in Form 990, Pait VIII, line 1 > $ b Assets included in Form 990, Part X LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule D (Form 990) 2013 ages, 25 13480821 786783 alec 2013.04020 American Legislative Exchan ALEC 1 IScheduleD(Fonn 990) 2013 American Legislative Exchange Council 520140979 ng ILart III I Organizations Maintainingollections of Art, Historical Treasures, or Other Similar AssetS(contInued) 3 Usrng the organization's acqwsrtion, acceSSion, and other records, check any of the followmg that are a Signicant use of its collection Items (check all that apply). a I: Public exhibition b c CI Scholarly research I:I Preservation for future generations d e CI Loan or exchange programs I:I Other 4 5 Prowde a description of the organization's collections and explain how they further the organizations exempt purpose in Part XIII. During the year, did the organization what or receive donations of art, historical treasures, or other Similar assets to be sold to raise funds rather than to be maintained as part of the organization's collection? _ CI Yes I Part IV I Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21. 1a Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not included on Form 990, Part X? . , :] Yes I:I No I: No b If "Yes," explain the arrangement in Part XIII and complete the followmg table. Amount c Beginning balance (I Additions during the year e Distributions during the year t Ending balance , , 2a Did the organization include an amount on Form 990, Part X, line 21? b If "Yes explain the mement in Part XIII. Check here if the explanation has been prowded in Part XIII I Part V Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV. line 10. (a) Current year (b) Prior year (c) Two years back No I:I (d) Three years back e Four years back 13 Beginning of year balance Contributions Net investment earnings, gains, and losses Grants or scholarships 0 IOf. Other expenditures for faCilities and programs . Administrative expenses 9 End of year balance 2 Prowde the estimated percentage of the current year end balance (line 19, column (a)) held as. a Board de3ignated or quaSI-endowment b % b Permanent endowment V % c Temporarily restricted endowment P % The percentages in lines 2a, 2b, and 20 should equal 100%. 3a Are there endowment funds not in the possession of the organization that are held and administered for the organization by: (i) unrelated organizations (ii) related organizations b If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R7 4 Describe in Part XIII the intended uses of the organization's endowment funds. Part VI Land, Buildings, and Equipment. Complete if the organization answered "Yes" to Form 990, Part IV, line 11a See Form 990. Part X, line 10. Description of property (a) Cost or other (b) Cost or other (e) Accumulated basrs (investment) ba5is (other) depreCIation (d) Book value 1a Land b c d e BUIldings Leaseholdimprovements Eqmpment Other . 7 _ - 7 1,087,052. 384,202. 153,875. Total. Add lines 13 through 16 (Columnidnust equal Form 990, Part X, column (8), line 10(c)) 258,222. 295,796. 314067. ) i 828,830. 88,406. 122,808. l , 040 , 044 . Schedule D (Form 990) 2013 332052 09-25-13 1 26 13480821 786783 alec 2013.04020 American Legislative Exchan ALEC 1 Schedule D(Form 990) 2013 American Leqislative I Part VII Investments - Other Securities. Exchanqe Council 520140979 Page3 Complete if the organization answered "Yes" to Form 990, Part IV, line 11b See Form 990. Part X, line 12. (a) Description of security or category (including name of security) (b) Book value (c) Method of valuation: Cost or endof-year market value (1) Financial derivatives (2) Closely-held eqwty interests (3) Other (AL (8) (C) (D) (E) (F) (G) (H) Total. (Col. (b) must equal Form 990, Part X, col. (B) line 12.) D Part VIII Investments - Program Related. if the answered "Yes" to Form Part IV line 110 See Form Part line 13. (a) Description of investment (b) Book value (c) Method of valuation: Cost or end-of-year market value Part IX Other Assets. if the 1 Deferr Part X rent answered "Yes" to Form 990, Part IV line 11d See Form 990, Part X, line 15. (a) Description and br k r commissi (b) Book value n 441 5 5. Other Liabilities. Complete if the organization answered "Yes" to Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25. (a) Description of liability (b) Book value 1. (1) Federal income taxes (2L Capital lease obligations 43L Deferred rent and lease benefit 44) Subtenant security deposit _ 45L _ 38, 916. 1,603,799. 44 , 986 . _ 45L (7) (8) (9) Total. (Column (b) must equal Form 990, Part X, col (B) line 25L P 1 , 687 , 701 . 2. Liability for uncertain tax posmons In Part XIII, prowde the text of the footnote to the organizations finanCIaI statements that reports the organization's liability for uncertain tax posmons under FIN 48 (ASC 740) Check here if the text of the footnote has been prowded in Part XIII IE Schedule D (Form 990) 2013 332053 09-25-13 27 13480821 786783 alec 2013.04020 American Legislative Exchan ALEC 1 'amwmeommmemnmw American Legislative Exchange Council 520140979 [Part XI I Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete If the organizatIon answered "Yes" to Form 990, Part IV, Me 123. 1 Total revenue, gaIns, and other support per audIted nanCIal statements Amounts Included on Me 1 but not on Form 990, Part Vlll, Me 12. a Net unrealized game on investments b Donated serVIces and use of faCIIItIes . . . 2a 2b . c Recovenes of prIor year grants d Other (Descnbe In Part XIII) e Add lInes 2a through 2d 3 4 . . . Pqe4 1 7 , 328 , 18l . 2e 3 5 , 650 . 7 , 322 , 5 3 1 . 5 , 650 . 2c 2d . . . Subtract lIne 2e from lIne 1 . . , Amounts Included on Form 990, Part VIII, Me 12, but not on Me 1' , a Investment expenses not Included on Form 990, Part VIII. IIne 7b . b Other (Descrlbe In Part XIII) 4a 4:; c Add ms 43 and 4b _ , , 4c 0 . 5 Total revenue. Add IInes 3 and 4c. (ThIs must equal Form 990, Part I, We 12.) 5 7 , 32L 53l . I Part XII I Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete If the organIzatIon answered "Yes" to Form 990, Part IV, IIne 12a 1 2 Total expenses and losses per audIted nanCIal statements Amounts included on Me 1 but not on Form 990, Part IX, m 25. a Donated serVIces and use of faCIlItIes b PrIor year adjustments , c Other losses d Other (Descrlbe In Part XIII.) e Add lInes 2a through 2d . 3 4 2a 1 8 , 5l6 , 602 . 2e 3 5 , 550 . 8 , 51 0 , 9 52 . 4c 5 0 . 8 1 510 , 952 . 5 , 650 . 2b 20 2d . Subtract lIne 2e from Me 1 Amounts Included on Form 990, Part IX. Me 25, but not on [me 1. a Investment expenses not Included on Form 990, Part VIII, lIne 7b b Other (DescrIbe In Part XIII.) 4a 41; c Add [Ines 4a and 4b 5 Total expenses Add ms 3 and 4c. (This must equal Form 990, Part I, We 18.) FPart XIII Supplemental Information. Prowde the descrIptIons reqwred for Part II, IInes 3. 5. and 9, Part III. lInes 1a and 4, Part IV, lInes 1b and 2b; Part V, Me 4, Part X, km 2, Part XI, IInes 2d and 4b; and Part Xll. IInes 2d and 4b Also complete thIs part to prowde any addItIonal InformatIon Part 2: Line X, Management reviews and assesses identify any changes and the For the year tax treatment in the scope thereof ended December uncertain tax positions financial statements . all to 31, activities of the annually activities and identify any uncertain 2013, requiring management recognition or did not to revenue sources tax positions. identify any disclosure 3333313 in the Schedule D (Form 990) 2013 28 13480821 786783 alec 2013.04020 American Legislative Exchan ALEC l SCHEDULE G (Form 990 or 990-EZ) Supplemental Information Regarding Fundraising or Gaming Activities OMB No 1545-0047 - Complete if the organization answered "Yes" to Form 990, Part IV, lines 17. 18, or 19. or if the 13 organization entered more than $15,000 on Form 990-EZ, line 6a. _ Department of the Treasury Open To Public b Attach to Form 990 or Form 990-EZ. Internal Revenue Samoa } Information about Schedule G (Form 990 or 990-EZ) and its instructions is at www.irs.gov/farm 990. Inspecuon Name of the organization Employer identication number American Leqislative Exchanqe Council 520140979 Fundraising Activities. Complete if the organization answered "Yes" to Form 990. Part IV. line 17. Form 990-EZ filers are not reqUIred to complete this part 1 Indicate whether the organization raised funds through any of the following actiwties Check all that apply. i_X__i Mail soIICItations e Ci SoliCItation of non-government grants iii Internet and email SOIICItatiOI'IS f :i SoliCitation of government grants g [:1 SpeCIal fundraismg events 00' LEI Phone soliCitations d LEI ln-person soIICItations 2 3 Did the organization have a written or oral agreement With any indiwdual (including officers, directors, trustees or key employees listed in Form 990, Part VII) or entity in connection With professmnal fundraismg services? IE Yes b If "Yes," list the ten highest paid indiVIduals or entities (fundraisers) pursuant to agreements under which the fundraiser is to be compensated at least $5,000 by the organization (i) Name and address of individual or entity (fundraiser) Doner Fundraising - 815 Brazos Suite 701 Austin Clearword Communications 12841 Braemar Village Plaza ._ 0') ACt'V'ty Solicits funds on behalf TX v Amount aid t8 20f retameg by) fundraiser listed in col (i) iii 0 d ism mg, (iv) Gross recelpts from actmty 3V9 Cflfdty Cgigggno Yes D No . (Vi) Amount paid to (or retained by) organ'zat'on No of ALEC's annual conf, x 844 864, 116 558. 728 306. Direct mail consultant X 211 814, 39 200. 172 614. Total P 1 056 678. 155 758. 900 920. 3 List all states in which the organization is registered or licensed to what contributions or has been notified it is exempt from registration orlicensmg 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 OHLOK,OR,PALRI,SC,TN,UT,VA,WA,WI,WV LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. See Part IV for cont inuations 332081 09-12-13 29 13480821 786783 alec 2013.04020 Schedule G (Form 990 or 990-52) 2013 American Legislative Exchan ALEC l sammmewmmgmommmm2m3American Leqislative Exchange Council 520140979ragz I Part II I Fundraising Events. Complete If the organizatron answered "Yes" to Form 990, Part IV. Ime 18, or reported more than $15,000 of fundransrng event contributions and gross Income on Form 990-EZ, lines 1 and 6b. Lrst events wrth gross receipts greater than $5,000. Revenue 1 Gross receipts 2 Less. Contributions 3 Gross Income (lune 1 mInus Ime 2) 4 Cash prizes 5 Noncash prizes 6 Rent/faculty costs 7 Food and beverages 8 9 Entertainment Other drrect expenses (a) Event #1 (b) Event #2 (c) Other events (event type) (event type) (total number) (d) Total events (add col. (a) through col. (c)) Direct Expenses 10 Direct expense summary Add lines 4 through 9 m column (d) F 11 N at Income summary. Subtract line 10 from Ime 3, column (d) b I Part III Gaming. Complete If the organization answered "Yes" to Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, lune 6a. CD a 9 CD a: 1 1) 2 8 E g- 3 LU 6 g 4 0 9 (b) Pull tabsnstant bmgo/progresswe bingo (a) Bmgo (d) Total gaming (add col (3) through col. (c)) (c) Other gam'ng Gross revenue Cash prizes Noncash prizes Rent/faculty costs 5 Other direct expenses 6 Volunteer labor 7 Direct expense summary. Add lines 2 through 5 In column (d) 8 Net gaming Income summary. Subtract Ime 7 from line 1, column (d) I: Yes E] No % [:1 Yes C] No % I: Yes I: No % b Enter the state(s) In WhICh the organization operates gamrng actlvmes a Is the organization licensed to operate gaming actIVItIes In each of these states? . [: Yes No I: Yes I: No _ b If "No," explain. 103 Were any of the organization's gaming licenses revoked, suspended or terminated dunng the tax year? b If "Yes," explain: 332082 09-12-13 13480821 Schedule G (Form 990 or 990EZ) 2013 786783 alec 2013.04020 30 American Legislative Exchan ALEC 1 amwmecmmmemnuwmaznaAmerican 11 Legislative Exchange Council 52-0140979 12 Does the organization operate gaming activmes With nonmembers? , , ls the organization a grantor, beneCIary or trustee of a trust or a member of a partnership or other entity formed to administer charitable gaming? . _ 13 Indicate the percentage of gaming actIVIty operated in: a The organization's facmty b An outSIde facility 14 , , Pmea CI Yes 1:] No I: Yes E] No 13a 13b , , Enter the name and address of the person who prepares the organizations gaming/speCIal events books and records: % % Name D Address F 15a Does the organization have a contract With a third party from whom the organization receives gaming revenue? b If "Yes," enter the amount of gaming revenue received by the organization b $ of gaming revenue retained by the third party b $ . c If "Yes," enter name and address of the third party: D Yes I: No 1:] Yes : No and the amount Name } Address F 16 Gaming manager information. Name > Gaming manager compensation D $ Description of serwces prov1ded P CI Director/officer 17 I: Employee El Independent contractor Mandatory dlStIlbUtlonS' a Is the organization requ1red under state law to make charitable distributions from the gaming proceeds to retain the state gaming license? b Enter the amount of distributions reqUired under state law to be distributed to other exempt organizations or spent in the organizations own exempt activmes during the tax year > $ Part IVI Supplemental Information. Prowde the explanations reqUired by Part I, line 2b, columns (iii) and (v), and Part lll, lines 9. 9b, 10b, 15b, 15c, 16, and 17b, as applicable Also complete this part to prowde any additional information (see instructions) Schedule G, Part (i) Name of Fundraiser: (i) Address (i) Name (i) Address 12841 of of I, Line List of Ten Highest 815 Brazos, Clearword 701, Austin, TX 78701 Fundraiser: Braemar Village 786783 Suite Communications Plaza, #51, Bistow, 332083 09-12-13 13480821 Paid Fundraisers: Fundraising Doner Fundraiser: Fundraiser: of 2b, alec 2013.04020 VA 20136 Schedule G (Form 990 or 990-EZ) 2013 31 American Legislative Exchan ALEC 1 OMB 15450 47 No 2013 Inspection Open Publtoic Des(9) of Purpose (h) grant criptIon non-aSorIsctansche other) Met(f) of hod appraIsal. (vabluook, atIon FMV, aS Istance "Yes" Form line IV, Part aCompl 990, 21 22. oto the if nror gswaneirzeatditoen Counci Legi520140979 Amersliactanivle Exchanqe appIgrant If non-cash goor vceIarnsamhbIent $5,needed duplabe If than II Part rdespace that Is morcICIte0iocrpna00eItedl ntd can [1] I: aYes used the award No sgrants to c5or rIstaenrceIa? OrOther AssiGrants and to gI SaniCsHEtazDnceatULioEns, States Iand Uni the in Gover n990) (diFvorm idtnualedments s, iof the dName oerngtaicnaoItzioyerantIon 'mwD RV" 990La_ (Sem'at iI its is InwFc.sifrhto.orm about grueomvcd/tfaoiulrmno9esn0.d Emplnumber > Ato 990. Form t of TDaerpechartsmuernyt 3W the selgrof the and ragrants Deto amount mauosS1 bor Ilarecorgsoes ItntcasntbaItoendazlcnes'ItsetI.yo, n Grant AGand II nPart sfeneroon irsmtanticaosenl for IRC of Amount (c) EIN (d) (e) addroName sect(b) and (1 rgaa) nIoezssantIon StUnIthe opPart for fof Dru2 moIV grant gIn use esoandsncteIzedroalutrbsdIoneqs' I " Part Compl if Form Part Stto athe "Yes" 990, for 21, um IV. oUniOrGin Grant Other and Anrany gsvaewirnsteIimerzaens.tdcIitosens 501(Gener 0. 5A2sVA 22314 12 St. leux1appor6nc-d3)2(ra3i7l)t Donor Talto Trustepanty'msent of dMarket enti isregartdeyd , Donor NortHenry 109 Trusth'a 500. PolSuiDriannual 1655 Myer Fort N. wortivkec'se,y 0. SPolNeState of pStotnwasooritrceskhyip Net360 0501(Feeting Ar7VA 522209 5 0l00. 9in52cgt.5)3(o13n) 2 } l501(Ethe of number total tand 1 km ogsect2 Iablrsnter In gvatedenrInzc.oame)tn(Ieo3n)st 0 > Enumber total other tlof 1 Me the o3 Iablrsnter In qatednIz.aetIons Form PaI For NotRLHA IAct the for 990. (Scn990) esForm 2tsee dphrueedul013) crtiwoIcnore,sek 3 23 12 01 10-29-13 S990) (I 2cFhorm 013) edule assiof Desnon-(f) stacrnceiapsthion 520140979 Pme2 of Amount vMet(d) (e anonluahtiodon of Amount (c) cash grant recipients (bOO OiFMV. apprcash a5hiaser)tias.nacel. . of Number Type (b) (a) agrant 3or 5istance needed abe if III duplPart dspace is dicantiocnaatel d Ameri LegiExchange Counci samslMcaiGmantigvmnlem3) I Compl the aif "Yes" 22. line IV, Part 990, Form StUniIII to IOther oin Grnrsdgawivasntiederntazuneas.dtclsieon Aand I iPrSIother rthe 2, line I, Part (b), colIV III, aand nuefdopin any qwrrmiuwdelteamnomtinoeaenl.tdal Line 2: I, Part escSponsor made oto nttarare blibiutshiosednship acorprknown for successf that cgoanijemplare ctzsai/stgihuooalinlnsygs aliwith the of nALEC. tiegrestneds 3 130-I291-032 'SCHEDULE J (Form 990) Department of the Treasury Internal Revenue SerVice Name of the organization OMB No 15450047 Compensation Information For certain Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees 2013 F Complete if the organization answered "Yes" on Form 990, Part IV, line 23. Open to Public P Attach to Form 990. P See separate instructions. Inspection D Information about Schedule J (Form 990) and its instructions is at www.irs.gov/form990. Employer identication number American Leqi slat ive Part I Questions Regarding Compensation Exchange Counci l 52 0l40979 Yes No 1a Check the appropriate box(es) if the organization prowded any of the followmg to or for a person listed In Form 990, Part VII, Section A, line 1a Complete Part III to prowde any relevant information regarding these items :1 First-class or charter travel E] Travel for companions Tax indemnication and gross-up payments I: Discretionary spending account [:I Housmg allowance or reSIdence for personal use Payments for busmess use of personal reSIdence [:1 Health or somal club dues or Initiation fees :] Personal serwces (e g., maid, chauffeur, chef) b If any of the boxes on line 1a are checked. did the organization follow a written policy regarding payment or reimbursement or prOVlSIon of all of the expenses described above? If "No," complete Part III to explain 2 Did the organization reqUIre substantiation pnor to reimbursmg or allowmg expenses incurred by all directors, trustees, and officers, including the CEO/Executive Director, regarding the items checked in line 1a? 3 1b 2 Indicate which, if any, of the following the ling organization used to establish the compensation of the organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III Compensation committee [XI Independent compensation consultant [KI Form 990 of other organizations 4 Written employment contract Compensation survey or study [XI Approval by the board or compensation committee During the year, did any person listed in Form 990, Part VII, Section A, line 1a, With respect to the filing organization or a related organization: a Receive a severance payment or change-of-control payment? b PartiCIpate in, or receive payment from, a supplemental nonqualified retirement plan? c PartiCipate in, or receive payment from, an eqUIty-based compensation arrangement? , If "Yes" to any of lines 4a-c, list the persons and prowde the applicable amounts for each item in Part III 5 4a b Any related organization? If "Yes" to line 5a or 5b, describe in Part III 7 For persons listed in Form 990, Part VII, Section A, line 1a, did the organization prowde any non-fixed payments not described in lines 5 and 6? If "Yes," describe in Part III 8 Were any amounts reported in Form 990, Part VII, paid or accrued pursuant to a contract that was subject to the initial contract exception described in Regulations section 53 4958-4(a)(3)? If "Yes," describe in Part III 7 If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? 9 53 5b X X 6a 6b X X 7 X 8 X For persons listed in Form 990, Part VII, Section A, line 13, did the organization pay or accrue any compensation contingent on the net earnings of: a The organization? b Any related organization? If "Yes" to line 6a or 6b, describe in Part III _ X X X Only section 501(c)(3) and 501(c)(4) organizations must complete lines 5-9. For persons listed in Form 990, Part VII, Section A, line 13, did the organization pay or accrue any compensation contingent on the revenues of: a The organization? 6 4b 4c LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990. _ 9 Schedule J (Form 990) 2013 332111 09-13-13 13480821 786783 alec 2013.04020 34 American Legislative Exchan ALEC 1 I 0000 (Sc990) J 2013 Form hedule 0. 0. 16,174,6914.70. 9,100. defrother (benef Beas por)e(ri)rei-t(dseDd) 0.. C 338L538. 840. I 0000 I . COCO compensation Other Base & Bonus (i) ((ii) iii) 990 Form ensin comation nor Bof R1and/ Noand CTotal W-2 (C) c(D) (B) (E) (F) oe0rtm9nilartupek-mdmnsxMnaoeIbswSnalreCtion (i) (ii) (i) (ii) (i) (ii) (i) (ii) (iii 0) (ii) (i) (ii) (i) (ii) (i) (ii) (ii) (i) (ii) (i) (ii) (i) (ii) (ii) p T'Name and (A) tric'enoepormcepnetiasvbletioen Sectfor VII, Part 990, Form applof 1a, line cA, (E) and i(D) l(The each total the equal naamount must Note. oBidmssum li)vuVountted(idmnsmnc)oua-(nbllsiI. ei) LeqiAmer Counci Exchanqe 520140979 SchseldiaucIetanJi(Fvolerm I 2013 990) ngg2 Scthe be rJ, from deand ioreport each For whose (ii). cmust nerhdion row in sgmporltedulacrwpnuetiduaczbnetasidoaetnilodsn, 'Form lthat VII Part 990, Do ilist not nnot dson any are iVtediduaIs that duplECHiII aUse if needed. TrDiOfPart Key and domspace copiruiplgftepstiohest is cntyeersatoaees.lrtsed,. (i) 337 698 (i) S(1) cRon heh.,erle 0 (i) MiBocwh.maaeln 0 (2) (ii) PSr. Dir. olicy/.Strategy (ii) DiExerc.utiovre 149J 3 23 5 1 2 09-13-13 (ScFhorm J 2013 990) edule . Al8. II. Part compl athis nand 7. 6b, 6a, 5b, 5a, 4c, 4b. 4a, 3, 1b, 13, part dI, rfoeiany lfor Ithe Prnrxnmiqunrfptor ssocaolrestmoniwdepeantlieonds., Counci 0140979 52 LegiExchange Ameri Page 3 2013 990) (sSFclahorm J cetdianvulle [Ertm ISnufoprmleamtioen tal Ifor 3 23 1 3 09-13-13 6 'SCHEDULE 0 Supplemental Information to Form 990 or 990-EZ omplete to provide information for responses to specic questions on Form 990 or 990-EZ or to provide any additional information. P Attach to Form 990 or 990-EZ. Open to Public and its In trucuons is at www.irs.qov/fonn990. InSDECtion Employer Identication number American Legislative Exchange Council 520140979 (Form 990 or 990-EZ) Depanmem 01 the Treasury Internal Revenue Serwce Name of the organization Form 990, Part educational Form 990, State III, Line 1, Description of Organization Mission: information. Part III, Line 4d, Other Program Services: Outreach Expenses $ 793,667. including grants of $ 0. 655,239. including grants of $ 17,500. Revenue $ 0. Membership Expenses Form $ 990, Part VI, Section A, line of In accordance with the be open dedicated basic to persons American values bylaws and to the who served, serve, or legislature, United Form 990, consistof Board Directors whom the United States as shall membership preservation who of productive support members Congress of or the a similar shall individual free or liberty, enterprise, purposes state Part VI, Section A, line of and ALEC, and territorial bodies outside the 7a: are elected at each 23 members of which 18 Three Directors of Directors. from a be list the of Chair annual meeting. directors six nominees of the State The are shall be supplied by Chairs. 786783 alec 2013.04020 Board shall nominated and Two elected by the Board of Directors from a list of LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. 332211 09-04- 13 37 13070924 81,632. States. Directors the formerly full institutions, government, $ 6: ALEC, limited representative Revenue nominated by the State Directors four elected by the Chair, shall Board one of of be nominees supplied bv Schedule 0 (Form 990 or 990-EZ) (2013) American Legislative Exchan ALEC 1 Schedule 0 (Form 990 or 990E; (2013) Name of the organization Page 2 American Legislative the Task Force chairs, all four Exchange of whom Employer identication number 52-0140979 Council shall be Task Force public sector chairs. Form 990, ALEC has for all a not Form 990, Section A, finance committee of Part takes independent audit Form of VI, Form 990 990, ALEC has Form the minutes prepared of each prior meeting VI, policy address and Form 990, Part ALEC 3333.213 compares Section current draft B, of statements full Board a B, by Line salary rates received financial financial public from the statement data review of Executive all in the narrative Director disclosure of ALEC copy of ALEC. policy and to all existingi annually disclose Board members interest. case Such 12: ALEC's_management of 990 and the of 990. the The filing, interest While Form comparison of to line Form conducts completeness. statement. VI, the Board members on ALEC's firm who the conflict Board of Prior to conflicts the reviews financial Section all 11: involves 990. provided require addressed by 13480821 review statement_in_2013, best though line receipt audited a written this policy is B, Finance accuracy the Part procedures sign the for reviews Form and written minutes were accounting The with of upon public information the 8b: committee Section place ALEC. 990 then this line formally approved. Senior Director review to VI, meetings were The Part case did not and Board are Actual or all conflicts sign working perceived and the on ways conflicts are basis. 15: with other nonprofits by Schedule 0 (Form 990 or 990-52) (2013) 786783 alec 2013.04020 38 American Legislative Exchan ALEC 1 Schedule OJFonn 990 or 990-EZ) (2013) Name of the organization Page 2 American Leqi slat ive reviewing various Federal Once is key to compensation employees, any Form change 990, the Form of VI, Line 17, for to taking List Counci 1 ensure the top management directors in compensation Part 990's determined board Exchange of Employer identication number 52 0140979 reviews rates are competitive. officials, and approves officers, the rates and prior effect. States receiving copy of Form 990: 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 Form 990, ALEC makes Part VI, these Section C, documents Line 19: available upon request. 33.232313 Schedule 0 (Form 990 or 990452) (2013) 39 13480821 786783 alec 2013.04020 American Legislative Exchan ALEC 1 OMB 1No 545-0 47 501(cYes No )(3) > Sb iForm Ansepar 990. to streeutcatiochna0 P sht. e r Counci LeqiExchanqe Amer 2 15 7 9 0 s-4liactanivle (e) (d) (C) (b) (0 (a) (b) (a) (e) (d) (C) (ng (f)s 13 dienti of scount froegreiartdyegrdny) (state Total domiPriapplcEIN DiELegal (if addrnoior Name, actand asset d-ntrcmoiectrIcfmeoVan-earyylblesiss,tnaeygr) r(if osectenti stergflcount entaontireiezouadintsltyogyn'rlny) 32W? ) addrDichari PriName. EIN domiand Legal (state Code Exempt Publ cactoorntrmectircewonaryiss,lectinyg of aCompl "Yes" the becif 34 line lV. Part 990, Form had roOrTRelItit of ndaeon sone morgnxwlat-infeEctusixrzaetidometinoeptns the or duri oryear tax ganizantiongs I6 Unrel Parand OrRelgR StaniCnaHer2013 EatedDztsULatehidEiopnss 990) (>Compl F37. "Yes" 36, 35b. 34, 33, line IV, Part 990, Form oif athe orm nror on gsawneirzeadetioten (I_elits R and about wsrat inF.y1pfhtsis roorm ec.SedulrgRIuonmevc/tfrvoaeiVnotrnIi9eocus0ane.l Emplinumber the of dName oerngtiafncaoiztayerotnion I to pen ic _u 'oi TDerpeartsImwnb.uSc990) the "Yes" 33. line IV, Part 990. Form Compl the aif oEntDiof InPart I rdon gsenwartneiftgcrziaetrdiostned II Part Driby Crystovvideiasnlg X 2900 6th maker prolicy 4gov' 6the EducProjJ-e2f& publ e3rso1ane2ita6ctenitc Floolr nAr501(VA CoDir22202 of eosnluiepntmargtcitbc)soi(hat4n) Paper990. NotRFor IAct Form the for nSc990) (e2013 R sdForm tsee rhuedulctiwocnore,sek 3321120 4 LHA113 Page 2 m ('0 Percentage ownership Section 512(bx13) controled entity? rere lated No Yes Percentage ownership (i) 0) 520140979 Sc990) (Fhorm R 2013 edule Code V-GeornUerBIal 0) (9) box maamount innaging Pams" Sc20 of hedule 1065) (FYe K-1 No orm al ocations? Disproponlonate of Share assets end-of-year No Yes (0 total of Share (h) (9) Share of assets end-of-year of Type entityS (C income corp, cDiontrectrol ing (e 41 Preidnocmoinmeant unr(releal ted, 512-sectio5ns14) extax from under cluded (d) (d) (C) entl (sortatetyforeign country) Legal don-noile entity cDiontrectol ing (b) Priactmiwaryty (d Legal dorICnI (sortate foreign country) le (b) PriactmIVaryIty Counci LegiExchanqe Amerislactanivle (a) roerglantiezadtion addrand EIN Name.ess, of (a) "Yes" IV, Part 990, becForm 34 Compl aif line rhad the it oPaTaxabl neOrone RelrIsdglras of moron or a waetneustnaierfztcadesteihtdoeinps the patax duri toryear. a as egtaatneierznsadhtigopns 2013 (ScFhorm H 990) edule III Part roerglantiezadtion EN address, of Name, and Compl the aif bec"Yes" 34 line IV, Part 990, Form had Corit Trust Orof oTaxabl RelIndrone on or semo gas a nwaptinaeorfusicrtzaetediontoens the ttax duri trust coreyear a as or grapatnoirzeandtiogns IV Part 039-121-6123 0 Z xxxxx NNXNN KNNNN XX N54 (3'8) tYPe (C) (b) (a) (d) roTof of Name iernamount deMetAmount galvnateostarihlezmcvatoddeionding Counci Leqi ive Ameri Exchanqe l lat 2 5 9 4 1 0 7 Page (ScH 990L2013 s 3 Fh-orm edulcane IV, Part 990. Form 35b, 34, 36 Compl aif "Yes" line the oOrRelWinPart Tor V ron sgawnsaenirtczeaihdotinosens cfrom rrent (iv) enti Recei of (iii) o1a In'a a(i) (ii) oryaltnreuoriltetsdiepty.ust orccapi Gift, 1b grant, to egnor altanribztuaetitodnal.(s) ofrom rccapi Gift, grant, 1c egnaor ltnraibztuaetitodnal(.s) orfor l1d Loans geouaor to lnaanirztaentioden(s) oby rlLoans geouor 1e alnaanriztaentidoen(s) NDO'UO I of f Wi r l Parts the D did t o i e r tax 1 s a mor or one in g any engage l n year, I a uri s ted o n V t c i wmg z e h a o ? d t n e i n s o t i n o g s n sof lYes III, II, Parts IV this iCompl 1 line centi iNote. hsor in any is eteddfulet. tye roDl11 from egValandieztanetdioSn(s) orSale of to asset Ag egalnaiztaetiodsn(s) ofrom Purasset rof 1h egalnacihztaeastidsoen(.s) orWiof Exc1i asset egalnahiztaangeehtidosn.(s) roother fto of Lease asset eagqor 1j Cialuanilztpaemtiedosn.(,st) .3-53.: orfrom fasset of other Lease eagqor 1k acullUanitzpaemtideosns,(st), ofor rsfmember Pu1 of eglndrror isacfaonerimtzaeicotndiesocmne(sgh) ip rfoby Pue1m smeof glndrror isafcmoaenrwaimbtzaeioctrnisdeocmhni(psg) orWiother fShari of lists, maiasset ea1n gqor Cialmanliptzaemlhitedsong(,ts) orWiof emplShari paid 1o egalnaiztoaehtyidonees(gs) Eco a: ofor Rto rpaid eegi1p malbnxauripzsteaemtniedostne(s) 0. for rReeigmalq by opaid bxanuprizsteaemtniedosnte(s) trto Other cash oof preg1r aor r lnsfenaiperztaetidornt(ys) orof tfrom Other cash pre1s gaor l5 nsfaoniztperaetidornt(ys) the iof Intand 2 above "Yes, for who line, this rcto must hefosany arlon is see cltenvermplmusfihocatwndiioelsdnhdsnri"t.pges (1) (2) (3) (4), (5) (6) 4 2 Sc990) (2013 R F03h9edulorm -21 -613e ScH (990) 2013 Form hedule A In "0"3). 501( unr(amount 20 box r"mIn elaeaglmt6ae).d, count assetI(Form nUnder sectcomYes No esrloy)n (k) (i) (h) (9) (f) (e) (d) (c) (b) (a) 52 of end total f(state owner of oenti year orareil oFanny? ca,aof excsK4 Scfr utax gho0 m tninspylaeduludede pann'Code DlShare V-UBI Poof rLegal domIeGePriactand EIN rdsName, addroPnmewnorrfaemcnlsectrCmvancIeoaryluttmass,egye Counci LegiExchanqe 520140979 AmerPage4 SchseduleaiRc(Ftoanrmi9vl0e)2013 Part 37. Compl the aIf "Yes" 990, Form Ilne IV, oPaTaxabl OrnUnrPart VI ron sgras a watne.irlzaetedsihtodeinps fIve (of rby whitmasset cthe than total aperopataxed Its Iehenti each for fncPrror gross otmorgvenue) easas a rurough daltvounmciwdeetazuentlwmgrehisdotethnodiynp pfor eSee Iricernaothat xenot svrctegara glwas nsua.tescmnartuisedzohanidtpsnog.n. 3 24 3 164 09-12-13 'Schedule R (Form 990) 2013 American I Part VII [Supplemental Information Leqislative Exchanqe Council 520140979 Pages Provnde additional mfonnatlon for responses to questions on Schedule R (see Instructions). 332165 09-12-13 Schedule R (Form 990) 2013 44 13480821 786783 alec 2013.04020 American Legislative Exchan ALEC 1 Deducnon CurYearrent 80,061. 19,557. 43,827; 4143.445; Current Sec 179 Ac umulated Depreciation 258,222. 990 For Basus Deprecratlon 1087052. 31,067. 153,875. 295,796. 585,08: 384,202. 1625129. SectRBonus. DeCSalITC. 179, oevmdrtmeuavhciztage,oarclional BaSIs Reduction In % Excl Bus 45 Unadjusted0r Cost Basus Lma No 1087052. 153,875. 384,202. 1625129. 16 16 16 f20ffi urnitucree TPage 990 10 otal Eepr _i f 0f e_z_ce q_u_i_LJPIELI Er_~* 0') ._ H-wA.4 Method 990 10 Page Form Dare Acqurred VariesSL Leasehold limprovements cnptron A559De1 sNo REPORT AAND DM2013 EOPRTEIZCAITION 328102Asset di(D) 0s5-posed 0-1 13 roan 8868 (Rev. January 2014) Department omen lnternal Revenue Serwce Application for Extension of Time To File an ' Exempt Organization Return OMB No_,545_1709 > File a separate application for each return. D Information about Form 8868 and its instructions is at www.irs.gov/form8868. 0 If you are ling for an Automatic 3-Month Extension, complete only Part I and check this box . . . . . P m 0 If you are ling for an Additional (Not Automatic) 3-Month Extension, complete only Part II (on page 2 of this form). Do not complete Part "unless you have already been granted an automatic 3-month extensron on a preViously led Form 8868. Electronic ling (e-le). You can electronically file Form 8868 if you need a 13-month automatic extension of time to le (6 months for a corporation required ,to le Form 990-T), or an additional (not automatic) 13-month extension of time. You can electronically le Form 8868 to request an extension of time to le any of the forms listed In Part I or Part ll with the exception of Form 8870, Information Return for Transfers Assocrated With Certain Personal Benet Contracts, which must be sent to the IRS in paper format (see instructions) For more details on the electronic ling of this form, visit www.irs qov/ele and click on ele for Chantres & Nonprots. Automatic 3-Month Extension of Time. Only submit original (no copies needed). A corporation required to le Form 990T and requesting an automatic 6month extension - check this box and complete Partlonly .. . . . .. .. .... MFG All other corporations ncluding 1120-C lers), partnerships, REM/Cs, and trusts must use Form 7004 to request an extension of time to le 'ncome tax ewms' Enter filers identifying number Type or Name of exempt organization or other ler, see instructions. Employer identication number (ElN) or print .Febym due dam 10, fe'gnyge Insvuct-ons J 52-0140979 Somal security number (SSN) American Legislative Exchange Council Number, street, and room or suue no. If a PO. box, see instructions. 2900 Crystal Drive, 6th Floor City, town or post ofce, state, and ZIP code For a foreign address, see instructions. Arlington , VA 22202 Enter the Return code for the return that this application is for (file a separate application for each return) Application ' Is For Form 990 or Form 990EZ Form 990-BL Return Code 01 02 Form 4720 (indiVidual) Form 990-PF Form 990T (sec. 401(a) or 408(a) trust) Form 990-T (trust other than above) Lisa 03 04 05 06 Bowen, 0 Thebooksareinthecareof} 2900 Crystal TelephoneNo.> 703-373-0933 . . , u . . . ______ N Application Return is For Form 990-T (corporation) Form 1041 -A Form Form Form Form m Code 07 08 4720 (other than indiwdual) 5227 6069 8870 Sr. Dir. of Finance Drive, 6th Floor FaxNo. D 09 10 11 12 Arlington, 0 If the organization does not have an ofce or place of busmess in the United States, check this box , 0 If this is for a Group Return, enter the organization's four digit Group Exemption Number (GEN) , VA 22202 _ , _ __ _ ._ u _ __ u b C] . If this is for the,whole group, check this box) [:1 . If it is for part of the group, check this box } CI and attach a list With the names and Ele of all members the extension is for. 1 request an automatic 3-month (6 months for a corporation requrred to le Form 990-1) extensron of time until , to le the exempt organization return for the organization named above. The extension August 1 5 , 2 0 l 4 is for the organization's return for: b LE] calendar year 2 0 1 3 or b I: tax year beginning , and ending 2 If the tax-year entered in line 1 is for less than 12 months, check reason: Change in accounting period 3a If this application is for Forms 990-BL, 990-PF, 990T, 4720, or 6069, enter the tentative tax, less any nonrefundable credits. See instructions If this application is for Forms 990-PF, 990T, 4720, or 6069, enter any refundable credrts and 33 $ 0 . estimated taLpayments made. Include any prior year overpayment allowed as a credit. 3b $ 0 . b [3 Initial return El Final return _ _ Balance due. Subtract line 3b from line 3a Include your payment With this form, if reqUIred, by using EFTPS (Electronic Federal Tax Payment System). See instmctions 3c $ 0 . Caution. If you are gomg to make an electronic funds withdrawal (direct debit) with this Form 8868, see Form 8453-EO and Form 8879-EO for payment instructions. c For Privacy Act and Paperwork Reduction Act Notice, see instructions. LHA 323341 12-3113 39 Form 8868 (Rev. 1-2014) . Form 8868 (Rev. 12014) Page 2 0 If you are ling for an Additional (Not Automatic) 3-Month Extension, complete only Part II and check this box .... ._ _ > if] Note. Only complete Part II if you have already been granted an automatic 3-month extension on a previously led Form 8868. 0 if you are ling for an Automatic 3-Month Extension, complete only Part I (on page 1) EREEEIIEI _ Additional (Not Automatic) 3-Month Extension of Time. Only le the original (no copies needed). Type or Enter filers identifying number. see instructions Employer identication number (ElN) or Name of exempt organization or other ler, see instmctions. print wam American Legislative Exchange Council 33:32 Number, street, and room or suite no. If a PO. box, see instructions. 520140979 Social security number (SSN) return See 2900 Crystal Drive , 6th Floor '"Smd"$ City. town or post ofce, state. and ZIP code. For a foreign address. see instructions. rlington, VA 22202 Enter the Return code for the return that this application is for (le a separate application for each return) Application Is For Form 990 or Form 99052 Form 990-BL Return Code 01 Form 4720 GndIVIdual) Form 990-PF Form 990-T (sec. 401 (a) or 408(a) trust) Form 990-T (tmst other than above) Application Is For 02 03 Form 1041 -A Form 4720 (other than individgl) 09 04 Form 5227 10 05 Form 6069 06 Form 8870 STOP! Do not complete Part II if you were not already qranted an automatic 3-month extension on a previously filed Form 8868. Lisa Bowen , Sr . Dir . of Finance - nmbmmsmunmemmofb 2900 Crystal Drive, 6th Floor Arlington, TelephoneNo.> 703-373-0933 FaxNo. k 0 If the organization does not have an ofce or place of business in the United States, check this box __ ._ n 0 If this is for a Group Return, enter the organization's four digit Group Exemption Number (GEN) VA 11 12 22202 ' . > i: . if this is for the whole group, check this box > D . if it is forpart of the group, check this box > :] and attach a list with the names and Ele of all members the extenSIon is for. 4 5 request an additional 3-month extension of time until For calendar year 2 0 1 3 , or other tax year beginning 6 If the tax year entered in line 5 is for less than 12 months. check reason: [:3 Change in accounting period 7 November 15 , 2 0 1 4. , and ending i:] Final return 1:] Initial return State in detail why you need the extension Addi tional time i s needed to gather complete and accurate return . 8a b 0 the information necessary If this application is for Forms 990-BL, 990-PF, 990T, 4720, or 6069. enter the tentative tax, less any nonrefundable credits. See instructions. if this application is for Forms 990-PF. 990-T, 4720. or 6069. enter any refundable credits and estimated tax payments made. include any prior year overpayment allowed as a credit and any amount paid previously with Form 8868. 8a :1? " to file $ a 0 o 8b Balance due. Subtract line 8b from line 8a. include your payment with this form, if required. by using EFTPS (Electronic Feoefa'Nax Payment System). See instructions. Under penalties of p 8c Signature and Verication must be completed for Part II only. . eclare at l have examined this form, including accompanying schedules and statements, and to the best of my knowledge and belief, ' - nd hat I am authorized to prepare this form. Sinature b M Title > Partner Date .> '8 i Ni?" W Form 8868 (Rev. 1-2014) 323842 12-31-13 3090810 786783 alec 2013.04010 . 45 American Lecislative Exchan ALEC 1