Q OMB No 1545-0047 Return of Organization Exempt From Income Tax gmeeo 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. Deparment ol the Treasury Internal Revenue SerVIce A For the 2014 calendar year, or tax year beginning B Check ii Open to Public Inspection D Information about Form 990 and its instructions is at www.lrs.gov/form990. and ending C Name of organization D Employer identification number applicable 2335325 American Legislative Exchange Council 3131;; ig'ii'ii'i'i fgllui'n, giggm' mmdw Domg busmess as Number and street (or P.O. box if mall is not delivered to street address) 2900 Crystal Drive, 6th Floor City or town, state or provmce, country, and ZIP or foreign postal code Arl ington , VA 22202 ngi'ca' F Name and address of prinCIpal officer MS . 52 -0l40979 Room/sune E Telephone number 703-373-0933 G Gross receipts $ 7 , 79 5 , 574 . H(a) Is this a group return Li sa Ne 1 son for subordinates? EYes [I] No pending same as C above I Tax-exempt status. [Kl 501(c)(3) H(b) Are all subordinates includedVIZlYeS [I] NO )4 (insertno.) [I] 4947(a)(1) or [I] 527 [Z] 501(c)( J Website) www. alec . org K Form of organization; [I] Corporation [Z] Trust Ii] Assomation If "No," attach a list. (see instructions) H(c) Group exemption number b El Otherb I L Year of formation; 1 9 7 E] M State of legal domicnez IL lPartII Summary a, 1 Briefly describe the organization's misswn or most Significant activmes AS S i S t g Stat e Legi S l at or S , Congress & the public by sharing research and educational info . g 2 Check this box > 3 3 Number of voting members of the governing body (Part VI, line1a) E] if the organiiation discontinued its operations or disposed of more than 25% of its net assets 3 24 g 4 Number of independent voting members of the governing body (Part VI, line 1b) 4 24 3 5 Total number of individuals employed in calendar year 2014 (Part V, line 2a) 5 55 3; 6 Total number of volunteers (estimate if necessary) 6 22 E 7 a Total unrelated busmess revenue from Part VIII, column (C), line 12 7a 0 . b Net unrelated busmess taxable income from Form 990-T, line 34 7b . 0 . Prior Year .1, g ii 8 9 Contributions and grants (Part VIII,Iine1h) Program sewice revenue (Part VIII, line 29) 10 Investment income (Part VIII, column (A), lines 3, 4, and 7d) Current Year 5 , 825 , 882 . 1 , 176 , 337 . 11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, QC, 100, and 11e) 12 Total revenue - add lines 8 through 11 (must equal Part VIII, column (A), line 12) 6 , 23l , 036 . 1 , 0 8 5 , 3 59 . 2 , 22 6 . 2 , 52 8 . 318 . 086 . 7 , 322 , 53l . 476 , 751 . 7 , 7 9 5 , 5 74 . 17 , 500 . 14 , 000 . 13 Grants and Similar amounts paid (Part IX, column (A), lines 1-3) 14 Benefits paid to or for members (Part IX, column (A), line 4) , 0. 0 . 3 15 Salaries, other compensation, employee benefits (Part IX, column f , l'n%%E@EiVFZD 920 , 969 . 3 , 124 , 309 . 2 g 16a Professional fundraismg fees (Part IX, column (A), line 11e) b Total fundraismg expenses (Part IX, column (D), line 25) D g. 5 5 , 7 5 8 . Q 95 , 950 . $134 16 , 7 2 5 . 4 , 49 9 , 560 . o ,5; 1 0 , 9 5 2 . 7 , 734 , 819 . "J 17 Other expenses (Part IX, column (A), llnes 11a-11d, 11f-24e) <31 58,6,"0 9,43. 2 qt; .g DU 9 0 18 Total expenses Add lines 13-17 (must equal Part IX, column (A), lin a 2tL 19 Revenue less expenses Subtract line 18 from line 12 "' @GDEN, U i 14.1 8 8 , 4 2 1 . > Beginning of Current Year 2% 60 , 855 . End of Year gs 20 Totalassets(PartX,line16) 4,838,138. 4,731,499. f3)? 21 Total liabilities (Part X, line 26) 2 , 639 , 37l . 2 , 47 1 , 877 . EL? 22 Net assets or fund balances Subtract line 21 from line 20 2 , l98 , 767 . 2 , 2 5 94 6 2 2 . Part II j Signature Block m Under penalties of periury, I declare that 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.MIqati0if-mr (otherlhan officer) is based on all information of which preparer has any knowledge. , E DW Signatur ,of 0 car" . J g" Sign @ Here Ms . Lisa Nelson , CEO H Type or print name and title 8 , [my Thomas J. Raffa PfeDarer Use Only Firm's name 5 RaffaJ P .C . Firm'saddress, 1899 L Street, E NW, +Suite '900 Washington, DC 20036 @ 432001 11-07-14 / f Ck E3 PT'N 1 I4 I selenium P00916458 May the IRS discuss this return With the preparer shown above? (see instructions) 1@ i Date 9/!81/5 ' A Print/Type preparer's name Paid 1% Z s LHA For Paperwork Reduction Act Notice, see the separate instructions. 7 liirm's EIN. 52-1511275 Phoneno.202-822-5000 mYes BN0 Form 990 (2014) 4y 91 (El t memmemqg American Legislative Exchange Council 52-0140979 age? I Part Illtl Statement of Program Service Accomplishments Check If Schedule 0 contains a response or note to any line In this Part III 1 [E Briefly describe the organization's mnssnon The American Legislative Exchange Council is a think-tank for state-based public policy issues and potential solutions. The Organization's mission is to assist State Legislators, Members of Congress, and the general and business public by sharing research and 2 Did the organization undertake any Significant program services during the year Wthh were not listed on the prior Form 990 or 990-EZ'7 If "Yes," describe these new servuces on Schedule 0 3 4 , ClYes [X] No Did the organization cease conducting, or make srgnlflcant changes In how It conducts, any program serwces? If "Yes," describe these changes on Schedule 0. EIYes LE] No Describe the organization's program servuce accomplishments for each of Its three largest program servrces. 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 anL for each program servuce reported , 4a (Code ) (Expenses $ 2 t 997 t 018 0 Including grants ot$ ) (Revenue $ 148 t 546 . ) ; Task Forces - ALEC's policy Task Forces provide a forum for legislators l and the private sector to discuss issues, develop policies, and draft model legislation 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; Federalism and International Relations; Justice Performance Project and Tax and Fiscal Policy. 4b (Code ) (Expenses $ 1 l 3 5 0 l 20 0 o Includlng grants of $ ) (Revenue $ 1 l 3 18 t 9 0 0 . ) Conferences - ALEC holds national conferences, providing workshops on current issues with leading experts, public figures and elected officials. The three national conferences held during 2014 were the Spring Task Force Summit, Annual Meeting and States and National Policy Summit Meeting. 40 (Code ) (Expenses $ 7 2 0 l 727 . Includlng grants 01's ) (Revenue $ ) State Outreach - This program provides reimbursement for qualifying costs, principally travel and lodging, of state legislators to attend various conferences and meetings of ALEC. Additionally, through this program, ALEC works to promote the development of legislative membership and participation in ALEC. 4d Other program servuces (Describe In Schedule 0.) 4e Total program servuce expenses D (Expenses $ 1 , l 5 2 , 1 8 7 0 Including grants ol$ 1 4 L0 0 0 0) (Revenue 5 9 4 , 6 6 4 .) 6 L2 2 0 , 1 3 2 . Form 990 (2014) l 432002 1143744 l l 17240908 786783 alec 2 2014.04020 American Legislative Exchan ALEC 1 l Form990 2014 American Le islative Exchan e Council 52-0140979 Pa e3 Part IV1 Checklist of Required Schedules Yes No 1 . Is the organization described In section 501(c)(3) or 4947(a)(1) (other than a private foundation)? 2 3 If "Yes," complete Schedule A 1 X Is the organization reqwred to complete Schedule 8, Schedule of Contributors? 2 X Did the organization engage in direct or indirect political campaign actIVities on behalf of or in opposmon to candidates for public office? If "Yes," complete Schedule C, Partl 3 4 Section 501(c)(3) organizations. Did the organization engage in lobbying actiwties, or have a section 501(h) election in effect during the tax year? If''Yes, " complete Schedule C, Part II , 4 5 Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receivesmembership dues, assessments, or Similar amounts as defined in Revenue Procedure 9819? If "Yes," complete Schedule C, Part III 6 X 5 X 6 X 7 X a X 9 X 10 X 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 7 Did the organization receive or hold a conservation easement, including easements to preserve open space, the enwronment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II 8 Did the organization maintain collections of works of art, historical treasures, or other Similar assets? If "Yes," complete Schedule D, Part III ' 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 serVices? If "Yes," complete Schedule D, Part IV 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 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. 11 a Did the organization report an amount for land, bUIIdings, 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 11c X 0 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 16'7 If "Yes," complete Schedule D, Part VIII 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 11d X e Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part X 11e X 1 Did the organization's separate or consolidated finanCIaI statements for the tax year include a footnote that addresses the organization's liability for uncertain tax pOSItions under FIN 48 (A80 740)? If "Yes," complete Schedule D, Part 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 12a X Was the organization Included in consolidated, independent audited finanCIal statements for the tax year? If "Yes, " and if the organizatlon answered "No" to line 12a, then completing Schedule D, Parts XI and XII IS optional 13 Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E 14a Did the organization maintain an office, employees, or agents outSIde of the United States? 12b X 13 X 14a X 14b X 15 X 16 X b Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraismg, busmess, investment, and program serwce actiVities outSIde the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV 15 Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other a55istance to or for any foreign organization? If "Yes," complete Schedule F, Parts II and IV 16 Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grantsor other assistance to or for foreign indiwduals? If "Yes," complete Schedule F, Parts III and IV 17 Did the organization report a total of more than $15,000 of expenses for professional fundraismg sewices on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I 17 18 Did the organization report more than $15,000 total of fundraismg event gross income and contributions on Part VIII, lines 19 1c and 8a? If "Yes," complete Schedule G, Part II Did the organization report more than $15, 000 of gross income from gaming actIVIties onPart VIII, line 9a? If "Yes," complete Schedule G, Part III 20a Did the organization operate one or more hospital faCIIities? If "Yes," complete Schedule H , b If "Yes" to line 20a, did the orqanization attach a copy of its audited finanCIaI statements to this return? , X 18 X 19 X 20a X 20b Form 990 (2014) i 432003 11-07-14 I 3 17240908 786783 alec 2014.04020 American Legislative Exchan ALEC 1 l Form 990 (2014) American Legislative Exchange Council 52-0140979 Page4 [gait IVfl Checklist of Required Schedules (continued) Yes No 21 i Did the organization report more than $5,000 of grants or other assrstance to any domestic organization or domestic government on Part IX, column (A), line 1? If "Yes," complete Schedule I, Parts land II 22 21 X Did the organization report more than $5,000 of grants or other aSSistance to or for domestic indivrduals on Part IX, column (A), line 2? If "Yes," complete Schedule I, Parts land III 23 22 X Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J . . . 23 X 24a Did the organization have a taerxempt bond issue With an outstanding princrpal amount of more than $100,000 as of the last day of the year, that was Issued after December 31, 2002? I! "Yes, " answer lines 24b through 24d and complete Schedule K. If "No", 90 to line 25a . . 24a 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? 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), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction With a disqualified person during the year? If "Yes," complete Schedule L, Part I X 24b . 24c 24d 25a X 25b X 26 X 27 X 28a 28b X X 28c X 29 X 30 X 31 X 32 X 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? If "Yes," complete Schedule L, Part I 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 "Yes," complete Schedule L, Part II 27 Did the organization provrde a grant or other aSSistance to an officer, 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 28 Was the organization a party to a busrness transaction With one of the followrng parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions); a 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, thstee, or key employee (or a family member thereof) was an officer, director, tmstee, 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 srmilar assets, or qualified conservation contributions? If "Yes," complete Schedule M 31 Did the organization liqUidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part] 32 Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?lf "Yes," complete Schedule N, Part II 33 Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 30177012 and 301 .7701-3? If "Yes," complete Schedule R, Part I 34 X Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1 . 35a Did the organization have a controlled entity Within the meaning of section 512(b)(13)? b If "Yes" to line 35a, 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 R, Part V, line 2 34 X 35a 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 R, Part V, line 2 Did the organization conduct more than 5% of its activrties through an entity that is not a related organization 36 X 37 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 provrde explanations in Schedule 0 for Part VI, lines 11b and 1 9? Note. All Form 990 filers are requrred to complete Schedule 0 38 X Form 990 (2014) 432004 11-07-14 , 17240908 786783 alec 4 2014.04020 American Legislative Exchan ALECgl l anwoemm American Legislative Exchange Council 52-0140979 Pme5 Part V I Statements Regarding Other IRS Filings and Tax Compliance C] Check if Schedule 0 contains a response or note to any line in this Part V t 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 rules for reportable payments to vendors and reportable gaming 0 (gambling) Winnings to prize Winners? 2a Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, fled for the calendar year ending With or Within the year covered by this return 2a No 23 1c X 2b X 55 b If at least one is reported on line 2a, did the organization file all reqUired federal employment tax returns? Note. If the sum of lines 1a and 2a is greater than 250, you may be reqwred to e-file (see instructions) 33 Did the organization have unrelated busmess gross income of $1,000 or more during the year? b If "Yes." has it filed a Form 990-T for this year? If "No, " to Me 3b, prowde an explanation in Schedule 0 3a 3b X 4a X 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? 5a 5b X X c If "Yes," to line 5a or 5b, did the organization file Form 8886-T? 6a Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization SOIICIt 5c 4a At any time during the calendar year, did the organization have an interest in, or a Signature or other authority over, a finanCIaI 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 filing requirements for FinCEN Form 114, Report of Foreign Bank and FinanCIal Accounts (FBAR). i 3 any contributions that were not tax deductible as charitable contributions? , 6a X b If "Yes," did the organization include With every solicitation an express statement that such contributions or gifts were not tax deductible? 7 . 6b Organizations that may receive deductible contributions under section 170(c). a Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and serVIces prowded to the payor? 7a b If "Yes," did the organization notify the donor of the value of the goods or serVices prowded? 7b c X Did the organization sell, exchange, or otheMise dispose of tangible personal property for which it was requned to file Form 8282? . 7c X d If "Yes," indicate the number of Forms 8282 filed during the year 7d e Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract? 7e X f 7f X 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 reqwred? 79 h If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098C? 7h 8 Sponsoring organizations maintaining donor advised funds. Did a donor adVised fund maintained by the sponsoring organization have excess busmess holdings at any time during the yeai/P 8 9 Sponsoring organizations maintaining donor advised funds. a Did the sponsoring organization make any taxable distributions under section 4966? b Did the sponsoring organization make a distribution to a donor, donor adVIsor, or related person? 10 Section 501(c)(7) organizations. Enter. a Initiation fees and capital contributions included on Part VIII, line 12 103 b Gross receipts, included on Form 990, Part VIII, line 12, for public use of club faCIlities 11 9a 9b 10b Section 501(c)(12) organizations. Enter 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 ) 12a b 13 1 1b Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041? If "Yes," enter the amount of tax-exempt interest received or accrued during the year 12a 12b Section 501(c)(29) qualified nonprofit health insurance issuers. a Is the organization licensed to issue qualified health plans in more than one state? 13a Note. See the instructions for additional information the organization must report on Schedule 0. b Enter the amount of reserves the organization is reqUIred 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 l 14a l b 13c Did the organization receive any payments for indoor tanning serVices during the tax year? 14a If "Yes," has it filed a Form 720 to report these payments? If "No, " provrde an explanation in Schedule 0 14b I X Form 990 (2014) 432005 11-07-14 5 17240908 786783 alec 2014.04020 American Legislative Exchan ALEC 1 meememm American Legislative Exchange Council 52-0140979 Pmes 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 twy line in ttwrt VI Section A. Governing Body and Management Yes 1a Enter the number of voting members of the governing body at the end of the tax year 1a No 24 i If there are material differences in voting rights among members of the governing body, or if the governing ! body delegated broad authority to an executive committee or Similar committee, explain in Schedule 0. j b Enter the number of voting members included in line 13, above, who are independent 2 1b 24 i Did any officer, director, trustee, or key employee have a family relationship or a busmess relationship With any other A officer, director, trustee, or key employee? l 2 X of officers, directors, or trustees, or key employees to a management company or other person? 3 X 4 Did the organization make any Significant changes to rts governing documents Since the prior Form 990 was filed? 4 X 5 Did the organization become aware during the year of a significant diverSion of the organization's assets? 5 6 Did the organization have members or stockholders? 6 X 73 X 3 Did the organization delegate control over management duties customarily performed by or under the direct superwsmn 7a X Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? b Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? 8 7b Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the followmg; X g - .m, g g - i a The governing body? 8a b Each committee With authority to act on behalf of the governing body? 8b X 9 X 9 X 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," prowde the names and addresses in Schedule 0 Section B. Policies (This Section B requests information about pO/lCleS not reqUired by the Internal Revenue Code) Yes 10a Did the organization have local chapters, branches, or affiliates? 103 No X b If "Yes," did the organization have written poilCleS and procedures governing the actIVIties of such chapters, affiliates, and branches to ensure their operations are con3istent With the organization's exempt purposes? 11a Has the organization prowded 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 reVIew this Form 990 123 113 X -m# -gw a- J Did the organization have a written conflict of interest policy? If "No, " go to line 13 b Were officers, directors, or trustees, and key employees reqUired to disclose annually interests that could give rise to conflicts? c 10b 12a X 12b X Did the organization regularly and con5istently monitor and enforce compliance with the policy? If "Yes," describe 12c X 13 in Schedule 0 how this was done Did the organization have a written Whistleblower policy? . 13 X 14 Did the organization have a written document retention and destruction policy? 14 X 15 Did the process for determining compensation of the followmg persons include a reView and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and deCISIon? , m g a The organization's CEO, Executive Director, or top management offiCIal 15a X b Other officers or key employees of the organization 15b X If "Yes" to line 15a or 15b, describe the process in Schedule 0 (see instructions). i 16a Did the organization invest in, contribute assets to, or partiCIpate in a Jomt venture or Similar arrangement With a taxable entity during the year? .. 7 - , -- - g 16a X b If "Yes," did the organization follow a written policy or procedure requmng the organization to evaluate its participation in mm venture arrangements under applicable federal tax law, and take steps to safeguard the organization's exempt status With respect to such arrangements? 16b Section C. Disclosure 17 List the states With which a copy of this Form 990 is reqUIred to be filed >598 Schedule 0 18 Section 6104 reqUires 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 Own website 19 E] Another's websne Upon request C] 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 Manual statements available to the public during the tax year 20 State the name, address. and telephone number of the person who possesses the organization's books and records b Lisa Bowen, Sr. Dir. 2900 Crystal Drive, unwimru of Finance - 703-373-0933 6th Floor, Arlington, VA 22202 See Schedule 0 for full list of states 17420908 786783 alec meQQOQmo 6 2014.04020 American Legislative Exchan ALEC 1 Form 990 (2014L American Legislative Exchange Council 52-0140979 Page7 [Part VII 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 Section A. CI Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees 1a Complete this table for all persons reqwred to be listed. Report compensation for the calendar year ending With or Within the organization's tax year 0 List all of the organizations current officers, 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 definition of "key employee." 0 List the organizations five current highest compensated employees (other than an officer, director, trustee, or key employee) who received report- able 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 officers, 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 organization's former directors or trustees that received, in the capaCIty 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. El Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee. (A) Name and Title (1) Representative Linda Upmeyer, (B) Average (C) (do no, cf;231232 man one (D) Reportable (E) Reportable (F) Estimated hours per box, unless person is both an compensation compensation amount Of week wear and a d'mmmmsm) from from related other the organizations compensation organization (W-2/1099-MISC) (list any % hours for 1E related organizations below me) g 5 72 E Representative Phil King, TX Senator Leah Vukmir, WI Senator Jim Buck, IN SC (6) CT (7) Representative Liston Barfield, Representative John Piscopo, Immediate Past Chair CA Senator Bill Cadman, CO TN Senator Michael Lamoureux, AR Representative Steve McDaniel , (15) Speaker Ray Merrick, KS X X 0 . 0 . 0 . X X 0 . 0 . 0 o X X 0 o 0 . 0 . X X 0 . 0 . 0 . X 0 o 0 o 0 n X 0 . 0 . 0 - X 0 . 0 . 0 . X 0 . 0 . 0 . X 0 . 0 . 0 o X 0. 0. 0. X 0 . 0 . 0 . X 0 . 0 . 0 . X 0 . 0 . 0 . X 0 o 0 . 0 . X 0 . 0 . 1.00 1 . 00 Director (16) Senator Wayne Niederhauser, 1 o 00 Director Director 432007 11-07-14 0 . 1 . 00 Director (17) Senator Bill Seitz, OH 0 . 1 . 00 Director (14) Speaker 3111 Howell, VA UT 0 o 1 . 00 Director (13) Representative Joe Harrison LA X 1 o 0 0 Director (12) Representative Philip Gunn, MS X 1 o 00 Director (11) Representative Dave Frizzell IN 0. 1 . 00 Director (10) 0. 1 o 00 Director (9) 0. 1 o 00 Director (8) X 1 . 00 Secretary Senator Joel Anderson, X 1 . 00 Treasurer (5) from the organization and related organizations 1 . 00 Second Vice Chair (4) (W-2/1099-MISC) 1 . 00 First Vice Chair (3) E E g 3 EB g 5% E E E's E- 1 o 00 IA Chair (2) 3 g g E E 1 - 00 0 . Form 990 (2014) 7 10240912 786783 alec 2014.04020 American Legislative Exchan ALEC l t memmem4) American Legislative Exchange Council 52-0140979 PQeS Part V" Section A. OfficersADirectors, Trustees, Key Em aloyees, and Highest Compensated Employeegcontinued) (A) Name and title 0 (B) Average (C) (do not Origf'rt'ggthan one (D) Reportable (E) Reportable (F) Estimated hours per box, unless person IS both an compensation compensation amount of week officer and a director/trustee) from from related other 3, the organization organizations (W-2/1099-MISC) compensation from the g (W-2/1099-MISC) ("St any hours for related 3 i g s organizations ; below mg (18) Representative Blair Thoreson ND TN a Director organizations 2 E s 5 EEE X 0 . 0 o 0 n X 0 . 0 c 0 . X 0 . 0 . 0 . X 0 . 0 . 0 . X 0 . 0 o 0 . X 0 . 0 . 0 o X 0 . 0 o 0 . 112L130. 0. 224. 1 . 00 Director (21) Representative Gary Banz , OK Director (22) Senator Barbara Cegavske , NV Director 1 . 00 (23) Representative Tim Moffitt , 1 . 00 1 o 00 Director (24) Speaker Thom Tillie, NC 1 . 00 Director (25) Lisa Nelson (beg. 8/2014) wo 40.00 (26) Ron Scheberle 40 - 00 X (through 7/2014) Executive Director X 1b sm4mm c Total from continuation sheets to Part VII, Section A d Total@dlines1band1c) 2 and related g 23% ; 1 o 00 (20) Senator Susan Wagle, KS NC 5 organization 2,; g 1 . 00 Director (19) Representative Curry Todd 1;; g 216 , 9 6 6 . 0 . 7111 8 . b b 329,096. 8 4 3 L3 1 6 . 0. 0 . 7,342. 104 , 082 . P 1,172L412. 0. 111,424. Total number of indIVIduals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization > 8 Yes 3 Did 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 Ind/Vidual 4 For any indiVidual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such ind/Vidua/ 3 X 4 Did any person listed on line 1a receive or accrue compensation from any unrelated organization or indiwdual for sewices rendered to the organization? If "Yes," complete Schedule J for such person Section B. Independent Contractors No X 5 1 5 X Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization Report compensation for the calendar gr ending With or Within the organization's tax year (A) (B) (C) Name and busmess address Description of sewices Compensation CMI Communications, 400 Mile Crossing Blvd., Rochester, NY 14624 Doner Fundraising 815 Brazos, Suite 701, Austin, TX 78701 2 Audio Visual 168,136. Event planning & F/R 103,955. Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization b 432008 See Part VII , 2 Section A Continuation sheet 3 Form 990 (2014) 11-07-14 8 10240912 786783 alec 2014.04020 American Legislative Exchan ALEC 1 t American Leqislative Exchange Council Form 990 LPart VIU Section A. g (A) (B) (C) (D) (E) (F) Name and title Average hours Posmon (check all that apply) Reportable compensation Reportable compensation Estimated amount of per (27) Lisa Bowen Sr. Dir. (28) Michael Bowman, Sr. Dir.- s; Nonprofit Relations TotaltoPartVll,SectionA,line1c 2 g organization (W-2/1099-MISC) (W-2/1099-MISC) from the organization .. related % E a, g and related organizations E E g g organizations below E g E E g (me) E E E 5 =5; 52 2 40.00 X 142,688. 0. 22,838. X 16L 793 . 0 . 23 , 603 . X 152,687. 0. 13,808. X 146,572. 0. 17,871. X 137,888. 0. 19,889. X 101 , 688 . 0 . 6 , 073 . 40.00 40 . 00 40 . 00 40.00 Sr. Dir.-Membership & Events (32) Marie Vulaj compensation g E- Sr, Task Force Director (31) Jeff Lambert other organizations (list any hours for Sr. Dir.-Public Affairs (30) Jonathan Williams from related the * Policy/Strategic Initiatives (29) Wilhelm Meierling from g week - Finance/Admin. Dir.-Corp. 52-0140979 Officers, Directors, Trusteesl Key Employees, and Highest Compensated Employees (continued) 40.00 843,316. 104L082. 432201 05-01-14 10240912 786783 alec 9 2014.04020 American Legislative Exchan ALEC 1 American Legislative Exchange Council Form 990 (2014) I Part VIII I Statement of Revenue ' 52-0140979 Check If Schedule 0 contaIns a response or note to any line In thIs Part Vlll . C TotaI (rag/enue I I g .2 1 a Federated campaigns b Membership dues 1b my; c FundraISIng events 1c 55 d Related organIzatIons 1d QUE, e Government grants (contrIbutIons) 1e .2 .. f 85 hTmaAmmmsmnf R?I/[)erlfllulgof))l(jeIl-(Ig?d sectlons revenue revenue 512 . 514 c Publications g 5 d I p 6,231,036. Business CodeI Eg I * 2a Conferences/seminars b Membership dues .- - g - g 1 - - g gg- I 900099 1,017,202.1,017,202. 900099 65,773. 65,773. 900099 2,384. 2,384. All other program serVIce revenue 449Tm&Awhms%2f 3 busmess 1f 6 , 2 3 1 , 0 3 6 . g Noncash contnbutIons Included In IInas 1ae1i $ f Unr(el2Ited ' SImIlar amounts not Included above n. RelaItBe)d or exempt functIon All other contrIbutIons. ngts, grants, and is 3 E0 I3 1a 3g E3 ngg - p 1,085,359. Investment Income (IncludIng diVIdends, Interest, and other simIlar amounts) b 4 Income from Investment of tax-exempt bond proceeds P 5 RoyaItIes 2 , 5 28 . 2 , 528 . D (II) Personal (I) Real E I 6 3 Gross rents b Less rental expenses c Rental Income or (loss) - d Net rental Income or (loss) 7 3 Gross amount from sales of g g v g - M b Q SecurItIes (iI) Other I assets other than inventory I b Less cost or other baSlS and sales expenses Z c GaIn or (loss) * d Net gaIn or (loss) g D 8 3 Gross Income from fundraismg events (not g IncludIng $ g contrIbutIons reported on line 1c) See 35 g I ; of I I Part IV, Me 18 b Less dIrect expenses a l b ; c Net Income or (loss) from fundraIsmg events 9 3 Gross Income from gamIng actIvitIes See Part IV, Me 19 b Less; direct expenses c D a , b Net Income or (loss) from gamIng actIVItIes A g - - - g' b 10 3 Gross sales of Inventory, less returns and allowances b Less cost of goods sold c Net income or (loss) from sales of Inventory MIscellaneous Revenue 113 Sublease income ** I a I b g gg g 7 - g W qg g -- I b Business Cod 900099 - ' .1 > 476,751. - .g , k g 476,751. b c d All other revenue 9 Total.Addlines11a'11d b 476,751. 12 Totalrevenue.SeeInstructIons. b 7,795,674.1,562,110. W4 ** Sublease income - from non-investment property; non-debt financed 09000611 786783 alec . 0. 2,528. Form 990 (2014) 10 2014.03050 American Legislative Exchan ALEC 1 mesmzmm American Le islative Exchan e Council 52-0140979 Pae10 I Part IX' Statement of Functional Expenses Section 501(c)(3) and 501(c)(4) organizations must complete all columns All other organizations must complete column (5). 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, 7., 8b, 9b. and 10b ofParfvm1 D) (A) (B) (C) ma' expense. P'Ogli'gniee'g'ce 3A.?"etgfgir3n222 Q . 73.333229 Grants and other aSSistance to domestic organizations and domestic governments. See Part IV, line 21 2 Grants and other aSSIstance to domestic 3 Grants and other aSSIstance to foreign organizations, foreign governments, and foreign 14 , 000 . l4 , 000 . 853,855. 586,736. 237,427. 29,692. 1,818,128. 1,494,422. 159,908. 163,798. 46 , 478 . 221,002. 184,846. 36 , 367 . 182,500. 144,635. 6 , 673 . 18,019. 26,539. 3 ,438 . 20,483. 13,672. 109,667. 63,410. 85,804. 49,612. 15,748. 9,106. 8,115. 4,692. indIVIduals See Part IV, line 22 indiViduals See Part IV, lines 15 and 16 4 Benefits paid to or for members 5 Compensation of current officers, directors, trustees,andkeyemployees 6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) 7 Othersalariesandwages 8 PenSIon plan accruals and contributions (include section 401(k) and 403(b) employer contributions) Otheremployeebenefits Payrolltaxes 9 10 11 Fees for serwces (non-employees). a Management b Legal c Accounting d Lobbying e Professmnal fundraismg serVIces. See Part IV, line 17 f 96 , 950 . 96 , 950 . Investment management fees 9 Other. (If line 11g amount exceeds 10% of line 25, 12 13 column(A) amount, listline11g expenses on Sch 0.) Advertismg and promotion Officeexpenses 196 , 135. 2, 795 . 490,341. 186 , 630 . 2 , 795 . 321,695. 37,332. 131,314. 14 Informationtechnology 144,216. 112,856. 20,695. 10,665. 15 Royalties 16 17 Omwmmy mel 998,197. 174,383. 780,989. 170,861. 143,341. 2,721. 73,867. 801. 439 , 445 . 1 , 3 40 , 3 2 5 . 2,270. 372 , 165 . 1 , 261 , 594 . 1,776. 67 , 280 . 78 , 331 . 326. 400 . 168. 170 , 451 . 133 , 361 . 24 , 477 . 12 , 613 . 40,321. 324814. 4,954. 2,553. 123,057. 70,812. 64,738. 121,653. 68,387. 1,363. 2,425. 64,738. 41. d Subscriptions/research 36,172. 32,980. 104. 3,088. e Allotherexpenses 32,825. 25,500. 7,086. 239. 7,734,819. 6,220,132. 928,593. 586,094. 18 Payments of travel or entertainment expenses 19 20 for any federal, state. or local public offICIals Conferences, conventions. and meetings interest 21 Payments to affiliates 22 DepreCIation, depletion, and amortization 23 Insurance 24 Other expenses. Itemize expenses not covered above. (List miscellaneous expenses in line 24e. If line 9 , 505 . 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule 0.) a Dues and membership b Artwork/graphics c Bad debt 25 Totalfunctionalexpenses Addlines1through24e 26 Joint costs. Complete this line only if the organization reported in column (B) 10ml costs from a combined educational campaign and fundraismg solICItation. Check here > D it lollowmq SOP 98-2 (ASC 958-720L 432010 11-07-14 17420908 786783 alec Form 990 (2014) 11 2014.04020 American Legislative Exchan ALEC l meQWEMML American Leqislative Exchanqe Council 52-0140979 qu11 Bart X j Balance Sheet Check if Schedule 0 contains a regsponse or note to any line In this Part X 1 Cash - non-interest-bearing 2 3 4 Savmgs and temporary cash investments Pledges and grants receivable, net Accounts receivable, net 5 Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees Complete , D M) (m Beginning of year End of year 3 6 1, 0 1 4 o 1 962 , 563 . 1 L6 2 3,8 4 4 . 1 , 229 , 546 . 8 , 335 . 2 3 4 14 4 8 2 , 0 3 4 . 8 50 , 2 9 2 . 46 , 40 0 . Part II of Schedule L 6 5 Loans and other receivables from other disqualified 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 9, a 7 employees' benefiCIary organizations (see instr) Complete Part II of Sch L Notes and loans receivable, net < 8 Inventories for sale or use 9 Prepaid expenses and deferred charges 103 8 1 3 3, 7 6 0 . baSIS. Complete Part VI of Schedule D 10a 1 , 598 , 558 . 10b 7 1 4 , 0 27 . 1 , 0 4O , 0 4 4 . 10c 11 Investments - publicly traded securities 11 12 Investments - other securities See Part IV, line 11 12 13 14 Investments - program-related. See Part IV, line 11 Intangible assets 13 14 15 g 16 Otherassets.SeeParth,line11 . 441,595. Total assets. Add Iines1 through 15 (must equal line 34) 17 Accounts payable and accnied expenses 18 Grants payable 65 , 943 . 884 , 53l . 117 , 000 . 15 322,736. 4 , 8 3 8 , 1 3 8 . 16 4 , 731 , 499 . 716 , 174 . 17 583 , 131 . 18 19 Deferred revenue 20 Tax-exempt bond liabilities 20 21 Escrow or custodial account liability Complete Part IV of Schedule D 21 2 Loans and other payables to current and former officers, directors, trustees, 3.3 235, 496 . 19 277, 959 . key employees, highest compensated employees, and disqualified persons. 3 "' 9 Land, bu1ldings, and eqUIpment' cost or other b Less accumulated depreCIation 3 6 7 Complete Part II of Schedule L 22 23 Secured mortgages and notes payable to unrelated third parties 23 24 25 Unsecured notes and loans payable to unrelated third parties Other liabilities (including federal income tax. payables to related third 24 % sawmmo Tmammmmstmm17mmwhx parties, and other liabilities not included on lines 17-24). Complete Part X of Organizations that follow SFAS 117 (ASC 958), check here D 3 1,687,701.25 2,639,371.26 1,510,787. 2,471,877. 4 , 2 4 5 . 27 2 , 1 9 4 , 5 2 2 . 28 3 7 , 43 7 . 2 , 222 , 18 5 . [i] and complete lines 27 through 29, and lines 33 and 34. g g 27 28 Unrestricted net assets Temporarily restricted net assets '2 ,3 25 29 Permanently restricted net assets Organizations that do not follow SFAS 117 (A80 958), check here D D and complete lines 30 through 34. 29 13 30 Capital stock or trust prinCIpal, or current funds 30 g 31 Paid-in or capital surplus, or land, budding, or eqUipment fund 31 05 32 Retained earnings, endowment, accumulated income, or other funds z 33 34 Totalnetassetsorfundbalances Total liabilities and net assets/fund balances 32 2,198,767. 33 4 , 8 3 8 , 1 3 8 . 34 2,259,622. 4 L7 3 1 , 4 9 9 . Form 990 (2014) 432011 11-07-14 17240908 786783 alec 12 2014.04020 American Legislative Exchan ALEC 1 Form 990 (2014) American Leqislative Exchange Council 52-0140979 Page12 [ Part Xl- Reconciliation of Net Assets Check if Schedule 0 contains a response or note to any line In this Part XI C] 1 2 Total revenue (must equal Part VIII, column (A), line 12) Total expenses (must equal Part IX, column (A), line 25) 3 Revenue less expenses Subtract line 2 from line 1 3 60 , 855 . 4 Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) 4 24 l 9 8 , 7 6 7 . 1 2 5 Net unrealized gains (losses) on Investments 5 6 Donated serVIces and use of faCIlIties 6 7 Investment expenses 7 8 Prior period adjustments 8 Other changes In net assets or fund balances (explain In Schedule 0) 9 9 10 7J 7 9 5 , 6 7 4 . 7 , 734 , 8l9 . 0 . Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33, column(B)) I Part XII] Financial Statements and Reporting 10 2,259,622. Check If Schedule 0 contains a response or note to any line in this Part XII E] Yes 1 Accounting method used to prepare the Form 9902 E] Cash [XI Accrual No El Other If the organization changed Its method of accounting from a prior year or checked "Other," explain in Schedule 0 2a Were the organization's finanCIaI statements compiled 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 23 X separate ba5is, consolidated baSlS, or both; E] Separate baSIS E] Consolidated baSIs [2] Both consolidated and separate baSIS 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 ba5is, consolidated ba3is, or bothI2] Separate baSlS IE] Consolidated baSIs 2b X E] Both consolidated and separate baSlS 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? 2c X 3a X 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-1339 . b If "Yes," did the organization undergo the reqUIred audit or audits? If the organization did not undergo the reqwred audit or audits, explain why In Schedule 0 and describe anysteps taken to undergo such audits 3b Form 990 (2014) 432012 11-07-14 13 17240908 786783 alec 2014.04020 American Legislative Exchan ALEC 1 EZEEOUOEEQEZ) Public Charity Status and Public Support *OEwa-iszy Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust. Department of the Treasury D Attach to Form 990 or Form 990-EZ. '"tema' Revenue sm'ce Open to Public b Information about Schedule A (Form 990 or 990-Ez) and its instructions is at www.lrs.gov/form990. Name of the organization American Leqislative Exchange Council [Part I I Inspection Employer identification number 52-0140979 Reason for Public Charity Status (All organizations must complete this part.) See Instructions. AWN-I DD an E USED 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 assomation of churches described in section 170(b)(1)(A)(i). A school described In section 170(b)(1)(A)(ii). (Attach Schedule E.) A hospital or a cooperative hospital sewice organization described In section 170(b)(1)(A)(iii). 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 ) 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 DD income and unrelated busmess taxable income (less section 511 tax) from busmesses acqwred by the organization after June 30, 1975. 10 11 See section 509(a)(2). (Complete Part III ) An organization organized and operated exclusrvely to test for public safety. See section 509(a)(4). An organization organized and operated excluswely for the benefit 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 in lines 11a through 11d that describes the type of supporting organization and complete lines 11e, 11f, and 11g. a E] Type I. A supporting organization operated, superwsed, or controlled by its supported organization(s), typically by giVing the supported organization(s) the power to regularly appomt or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B. b [2' Type II. A supporting organization supervrsed or controlled in connection With its supported organization(s), by havmg control or management of the supporting organization vested in the same persons that control or manage the supported organization(s) You must complete Part IV, Sections A and C. c E] Type III functionally integrated. A supporting organization operated in connection With, and functionally integrated With, d CI Type III non-functionally integrated. A supporting organization operated in connection With its supported organization(s) its supported organization(s) (see Instructions) You must complete Part IV, Sections A, D, and E. that is not functionally integrated. The organization generally must satisfy a distribution reqwrement and an attentiveness reqwrement (see Instructions). You must complete Part IV, Sections A and D, and Part V. e [3 Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization. f Enter the number of supported organizations g Prowde the followmg Information about the supported organization(s). (i) Name of supported (ii) EIN (iii) Type of organization organization (described on lines 1-9 E above 0' 'RC section (N) Is the organization "Sied '3 your t9 governing ocumen (see instructions)) Yes (v) Amount of monetary support (see (Vi) Amount of other support (see Instructions) Instnictions) NO Total LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Schedule A (Form 990 or 990-EZ) 2014 432021 09-17-14 14 1 17240908 786783 alec 2014.04020 American Legislative Exchan ALEC 1 smwmeAanWOmewezzm4Anerican Le- i slat ive Exchano e Council 52-0140979 Paoe2 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 mum to qualIfy under Part III. If the organIzatIon taIls to qualIfy under the tests lIsted below, please complete Part III ) Section A. Public Support Calendaryear (orfiscal year beginning in)> 1 (3)2010 (b) 2011 (c) 2012 (d) 2013 (e) 2014 (f) Total GIfts, grants. contrIbutIons, and membershIp fees recered. (Do not Includeany "unusualgrants ") 5997347 . 7759834 . 7216208 . 5825882 . 6231036 . 33030307 . 5997347 . 7759834 . 7216208 . 5825882 . 6231036 . 33030307 . 2 Tax revenues leVIed for the organIzatIon's benefIt and eIther paId to or expended on Its behalf 3 The value of serVIces or faCIlItIes 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 I governmental mm or publicly 1 supported organIzatIon) Included 1 on lIne 1 that exceeds 2% of the amount shown on km 11, wmmnm 6 1574778. Public sunnort. Subtract lIne 5 from lIne 4 3145552 9 - Section B. Total Support Calendar year (or fiscal year beginning in) b 7 AmountsfromlIne4 (3)2010 (b) 2011 (c) 2012 (d) 2013 (e) 2014 (f) Total 5997347 . 7759834 . 7216208 . 5825882 . 6231036 . 33030307 . 6,889. 6,541. 4,264. 2,226. 2,528. 317. 193. 4,098. 318,086. 476,751. 8 Gross Income from Interest, dIVIdends, payments recered on securItIes loans, rents, royaltIes andIncomefromSImIlarsources 22,448. 9 Net Income from unrelated busmess actIVItIes, whether or not the busmess Is regularly carrIed on 10 Other Income Do not Include gaIn or loss from the sale of capItal assets(ExplaInInPartVl) 11 Total support. Add lInes 7 through 10 12 Gross receIpts from related actIVItIes, etc. (see Instructions) 13 799,445. 33852200 . , 12 I 6 , 0 8 0 , 48 2 . 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 D [I] ( Section C. Computation of Public Support Percentage 1 14 PublIc support percentage for 2014 (lIne 6, column (f) dIVIded by lIne 11, column (0) 14 92 . 92 % 15 PublIc support percentage from 2013 Schedule A, Part II, lIne 14 15 94 . 33 % 163 33 1/3% support test - 2014. If the organIzatIon dId not check the box on lIne 13, and lIne 14 Is 33 1/3% or more, check thIs box and >11] stop here. The organIzatIon qualIers as a publIcly supported organIzatIon b 33 1/3% support test - 2013. If the organIzatIon dId not check a box on lIne 13 or 163, and lIne 15 Is 33 1/3% or more, check thIs box >El and stop here. The organIzatIon qualIers as a publIcly supported organIzatIon 173 10% -facts-3nd-circumstances test - 2014. If the organIzatIon dId not check a box on lIne 13, 163, or 16b, and lIne 14 IS 10% or more, I and If the organIzatIon meets the "facts-and-CIrcumstances" test, check thIs box and stop here. ExplaIn In Part VI how the organIzatIon meets the "facts-and-CIrcumstances" test The organIzatIon quaIIers as a publIcly supported organIzatIon rCl b 10% -facts-3nd-circumst3nces test - 2013. If the organIzatIon dId not check a box on lIne 13, 163, 16b, or 173, and lIne 15 Is 10% or more, and If the organIzatIon meets the "facts-3nd-cIrcumstances" test, check thIs box and stop here. ExplaIn In Part VI how the 18 organIzatIon meets the "facts-and-CIrcumstances" test. The organIzatIon qualIers as a publIcly supported organIzatIon b E] Private foundation. If the organIzatIon dId not check a box on lIne 13, 163, 16b, 17agr 17b, check thIs box and see InstructIons b [3 Schedule A (Form 990 or 990-EZ) 2014 432022 09-17-14 15 17240908 786783 alec 2014.04020 American Legislative Exchan ALEC 1 Schedule A (Form 990 or 990-EZ) 2014 Ege 3 Part III . Support Schedule for Organizations Described in Section 509(a)(2) (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 qualify under the tests listed belowLplease complete Part II.) Section A. Public Support Calendar year(or fiscal year beginning in)> 1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants ") (a) 2010 (b12011 (c) 2012 (d) 2013 (e) 2014 (f) Total (a) 2010 (b) 2011 (c) 2012 (d) 2013 (e) 2014 (f) Total 2 Gross receipts from admissions, merchandise sold or serwces performed, or faculties furnished in any actiVIty that is related to the organization's tax-exempt purpose 3 Gross receipts from activmes that are not an unrelated trade or business under section 513 4 Tax revenues leVIed for the organization's benefit and either paid to or expended on its behalf 5 The value of serVices or facnlities 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 persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year c Add lines 7a and 7b 8 Public support (Subtractline 7c fromlineS) Section B. Total Support Calendar year (or fiscal year beginning in) b 9 Amounts from line 6 10a Gross income from interest, leldendS, payments received on securities loans, rents, royalties and income from similar sources b Unrelated busmess taxable income (less section 511 taxes) from busmesses acqmred after June 30, 1975 11 c Add lines10a and 10b . Net income from unrelated busmess activmes 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 VI.) 13 Total support. (Add lines 9, 10c, 11, and 12) 14 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 > El Section C. Computation of Public Support Percentage 15 Public support percentage for 2014 (line 8, column (f) diVided by line 13, column (0) 16 Public support percentage from 2013 Schedule A, Part III, line 15 15 % 16 % Section D. Computation of Investment Income Percentage 17 Investment income percentage for 2014 (line 100, column (f) diVided by line 13, column (0) 17 % 18 Investment income percentage from 2013 Schedule A, Part III, line 17 18 % 193 33 1/3% support tests - 2014. 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 qualifies as a publicly supported organization D E] b 33 1/3% support tests - 2013. If the organization did not check a box on line 14 or line 19a, 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 qualifies as a publicly supported organization D [j I Lt] 20 Private foundation. If the orqanization did not check a box on line 14, 19a, or 19b, check this box and see instructions Schedule A (Form 990 or 990-EZ) 2014 432023 09-17-14 16 17240908 786783 alec 2014.04020 American Legislative Exchan ALEC 1 Schedule A Form 990 or 990-EZ 2014 American Le - i slat ive Exchano e Counc i1 5 2 - O 1 4 0 9 7 9 Pace 4 -Part IV' Supporting Organizations (Complete only if you checked a box on line 11 of Part I If you checked 11a of Part I, complete Sections A and B If you checked 11b of Part I, complete Sections A and C. If you checked 11c of Part I, complete Sections A, D, and E If you checked 11d of Part I, complete Sections A and D. and complete Part V) Section A. All Supporting Organizations Yes 1 Are all of the organization's supported organizations listed by name in the organization's governing documents? If "No" describe in Part VI how the supported organizations are deSignated. II deSIgnated by class or purpose, describe the deSIgnation. If historic and con tinumg relationship, explain. 2 Did the organization have any supported organization that does not have an IRS determination of status No 1 under section 509(a)(1) or (2)'7 If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2). 2 3a Did the organization have a supported organization described in section 501(c)(4), (5), or (6)7 If "Yes," answer (b) and (0) below. 33 b Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)'7 If "Yes," describe in Part VI when and how the organization made the determination. 3b c Did the organization ensure that all support to such organizations was used exclustvely for section 170(c)(2) (B) purposes? If "Yes, " explain in Part VI what controls the organization put in place to ensure such use. So 4a Was any supported organization not organized in the United States ("foreign supported organization")? If "Yes" and if you checked 11a or 11b in Part I, answer (b) and (0) below 43 b Did the organization have ultimate control and discretion in decrding whether to make grants to the foreign supported organization? If "Yes," describe in Part VI how the organization had such control and discretion despite being controlled or superwsed by or in connection with its supported organizations 4b c Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)9 If "Yes," explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used excluSiver for section 170(c)(2)(B) purposes. 53 4c Did the organization add, substitute, or remove any supported organizations during the tax year'7 If "Yes," answer (b) and (c) below (if applicable). Also, prowde detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed, (ii) the reasons for each such action, (iii) the authority under the organization's organizmg document authorizmg such action, and (iv) how the action was accomplished (such as by amendment to the organizmg document) 53 b Type I or Type II only. Was any added or substituted supported organization part of a class already desrgnated in the organization's organizmg document? 5b c Substitutions only. Was the substitution the result of an event beyond the organization's control? 6 5c Did the organization provrde support (whether in the form of grants or the prowsron of serwces or facrlities) to anyone other than (a) its supported organizations, (b) indiViduals that are part of the charitable class benefited by one or more of its supported organizations; or (c) other supporting organizations that also support or benefit one or more of the filing organization's supported organizations? If "Yes," prowde detail in Part VI. 7 6 Did the organization provrde a grant, loan, compensation, or other srmilar payment to a substantial contributor (defined In lRC 4958(c)(3)(C)), a family member of a substantial contributor, or a 35-percent controlled entity With regard to a substantial contributor? If "Yes," complete Part / of Schedule L (Form 990) 8 7 Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7'? If "Yes," complete Part I of Schedule L (Form 990). 8 9a Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons as defined In section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If "Yes," prowde detail in Part VI. Qa b Did one or more disqualified persons (as defined in line 9(a)) hold a controlling interest in any entity in which the supporting organization had an interest? If "Yes," prowde detail in Part VI. 9b c Did a disqualified person (as defined in line 9(a)) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If "Yes," prowde detail in Part VI. 10a Was the organization subject to the excess busmess holdings rules of IRC 4943 because of IRC 4943(f) 9c (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If "Yes," answer (b) below. 10a b Did the organization have any excess busmess holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess busmess holdings ) 10b 432024 09-17-14 Schedule A (Form 990 or 990-EZ) 2014 17 17240908 786783 alec 2014.04020 American Legislative Exchan ALEC 1 sawmeAmmmgmmewea2m4American Legislative Exchange Council 52-0140979 awn LPart lViI Supporting Organizations (continued) Yes No Yes No Yes No Yes No Yes No 11 1 Has the organization accepted a gift or contribution from any of the followmg persons? a A person who directly or Indirectly controls, either alone or together With persons described in (b) and (0) below, the governing body of a supported organization? 11a b A family member of a person described In (a) above? 11b c A 35% controlled entity of a person described in (a) or (b) above?lf "Yes" to a, b, or c, prowde detail/n Part VI. 110 Section B. Type I Supporting Organizations 1 Did the directors, tmstees, or membership of one or more supported organizations have the power to regularly appomt or elect at least a majority of the organization's directors or trustees at all times during the tax year? If "No, " descnbe in Part VI how the supported organization(s) effectively operated, supervrsed, or con trolled the organization '3 actrvrtres. If the organization had more than one supported organization, descnbe how the powers to appornt and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, app/red to such powers during the tax year 2 Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, superVised, or controlled the supporting organization? If "Yes," explain in Part VI how provrdrng such benefit carried out the purposes of the supported organization(s) that operated, supervrsed, or controlled the supporting organization. Section C. Type II Supporting Organizations 1 Were a majority of the organization's directors or trustees during the tax year also a majority of the directors or trustees of each of the organization's supported organization(s)? If "No, " describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s). Section D. Type III Supporting Organizations 1 Did the organization prowde to each of its supported organizations, by the last day of the fifth month of the organization's tax year, (1) a written notice describing the type and amount of support prowded during the prior tax year, (2) a copy of the Form 990 that was most recently filed as of the date of notification, and (3) copies of the organization's governing documents in effect on the date of notification, to the extent not preVIously prowded'7 2 Were any of the organization's officers, directors, or trustees either (i) appomted or elected by the supported organization(s) or (ii) servmg on the governing body of a supported organization? If "No, " explain in Part VI how the organization maintained a close and continuous working relationship With the supported organization(s). 3 By reason of the relationship described in (2), did the organization's supported organizations have a Significant voice in the organization's investment polimes and in directing the use of the organization's income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization '5 supported organizations played in this regard Section E. Type III Functionally-Integrated Supporting Organizations 1 Check the box next to the method that the organization used to satisfy the Integral Part Test during the yearfsee Instructions); a [j The organization satisfied the ActiVIties Test Complete line 2 below b CI The organization is the parent of each of its supported organizations. Complete line 3 below. c 2 CI The organization supported a governmental entity. Descnbe In Part VI how you supported a government entity (see instructions. Actiwties Test Answer (a) and (b) below. a Did substantially all of the organization's actiVities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responswe? If "Yes," then in Part VI Identify those supported organizations and explain how these actrvrtres directly furthered their exempt purposes, how the organization was responsrve to those supported organizations, and how the organization determined that these activrties constituted substantially all of its actrvrtres 2a b Did the actiVIties described in (a) constitute actIVities that, but for the organization's involvement, one or more of the organization's supported organization(s) would have been engaged in? If "Yes," explain In Part VI the reasons for the organization's posrtron that its supported organization(s) would have engaged In these activrt/es but for the organization's Involvement 3 2b Parent of Supported Organizations. Answer (a) and (b) below. 3 Did the organization have the power to regularly appomt or elect a majority of the officers, directors, or trustees of each of the supported organizations? Prowde details in Part VI. b 3a Did the organization exerCIse a substantial degree of direction over the poli0ies, programs, and actIVIties of each of its supported orqanizations? If "Yes," describe in Part VI the role played by the organization in this regard. 432025 09-17-14 17240908 786783 alec 3b Schedule A (Form 990 or 990-EZ) 2014 18 2014.04020 American Legislative Exchan ALEC 1 &mamwAfmeMHnmmEQ20M American Legislative Exchange Council PartV' 1 52-0140979 mgee Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 See instructions. All other Type Ill non-functionally integrated supporting organizations must complete Sections A through E. (B) Current Year Section A - Adjusted Net Income (A) Prior Year (11-th4 moi-econ; (optional) Net short-term capital gain Recoveries of prior-year distributions Other gross income (see instructions) Add lines 1 through 3 Deprecration and depletion Portion of operating expenses paid or incurred for production or maintenance of property held for production of income (see instnictions) G) 7 Other expenses (see instructions) N collection of gross income or for management, conservation, or 8 Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) (B) Current Year Section B - Minimum Asset Amount (A) Prior Year (optional) 1 Aggregate fair market value of all non-exempt-use assets (see 00.050) Instructions for short tax year or assets held for part of year)' Average monthly value of securities 1a Average monthly cash balances 1b Fair market value of other non-exempt-use assets 1c Total (add lines 1a, 1b, and 1c) 1d Discount claimed for blockage or other 0) '0 factors (explain in detail in Part VI) Subtract line 2 from line 1d Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, GINGOIA 4; w Achismon indebtedness applicable to non-exempt-use assets @4001 see instructions). Net value of non-exempt-use assets (subtract line 4 from line 3) Multiply line 5 by 035 Recoveries of prior-year distributions Minimum Asset Amount (add line 7 to line 6) Current Year (J'lihODN-l damaging Section C - Distributable Amount Adjusted net income for prior year (from Section A, line 8, Column A) Enter 85% of line 1 Minimum asset amount for prior year (from Section 8, line 8, Column A) Enter greater of line 2 or line 3 Income tax imposed in prior year Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) 6 Check here if the current year is the organization's first as a non-functionalIy-integrated Type III supporting organization (see instructions) Schedule A (Form 990 or 990-EZ) 2014 432026 09-17-14 19 17240908 786783 alec 2014.04020 American Legislative Exchan ALEnggl smwweAfmn%0m9%Eamn4American Legislative Exchange Council Part V * 52-0140979ihg7 Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations (continued) Section D - Distributions Current Year 1 ' Amounts paid to supported organizations to accomplish exempt purposes 2 Amounts paid to perform actiwty that directly furthers exempt purposes of supported (0 45 Amounts paid to acqurre exempt-use assets (D (h Qualified set-asrde amounts (prior IRS approval requiredL s4 organizations, in excess of income from actiVIty Administrative expenses paid to accomplish exempt purposes of supported omanizations Total annual distributions. Add lines 1 through 6 OD Other distributions (describe in Part VI) See instructions Distributions to attentive supported organizations to which the organization is responswe (prowde details in Part VI) See instmctions. 9 Distributable amount for 2014 from Section C, line 6 10 Line 8 amount diVided by Line 9 amount Section E - Distribution Allocations (see instructions) 1 Distributable amount for 2014 from Section C. line 6 2 Underdistributions. if any, for years prior to 2014 (i) (ii) (iii) Excess Distributions Underdistributions Pre 2014 Distributable Amount for 2014 (reasonable cause requrred-see instructions) Excess distributions carryover, if any, to 2014 From 2013 Total of lines 3a through e 3' U3 '* 0 CL 0 If m 3 Applied to underdistributions of prior years i Carryover from 2009 not applied (see instructions) j Remainder. Subtract lines 39. 3h, and Si from 3f 4 Applied to 2014 distributable amount Distributions for 2014 from Section D, line 72 $ a Applied to underdistributions of prior years b Applied to 2014 distributable amount c Remainder. Subtract lines 4a and 4b from 4. 5 Remaining underdistributions for years prior to 2014, if any Subtract lines 39 and 4a from line 2 (if amount greater than zero, see instructions) 6 Remaining underdistributions for 2014. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) 7 Excess distributions carryover to 2015. Add lines 3) and 4c. Breakdown of line 7; CL (7 Excess from 2013 m If m 8 Excess from 2014 Schedule A (Form 990 or 990-EZ) 2014 432027 09-17-14 17240908 786783 alec 20 2014.04020 American Legislative Exchan ALEC 1 smammAwmn%0m9%Emzm4American Leqislative Exchanqe Council 52-0140979Ihm8 Part VII Supplemental Information. Provnde the explanations reqwred by Part II, hne 10, Part II, lune 17a or 17b, and Part III, [me 12 Also complete thIS part for any additional Information (See Instructions). 432028 09-17-14 i 17240908 786783 alec Schedule A (Form 990 or 990-EZ) 2014 21 2014.04020 American Legislative Exchan ALEC 1 SCHEDULE 0 Political Campaign and Lobbying Activities (Form 990 or 990-EZ) , , OMB"? 1545-0047 . For Organizations Exempt From Income Tax Under section 501(c) and section 527 r F Complete if the organization is described below. F Attach to Form 990 or Form 990-EZ. 0 en to Public pInspection Department of the Treasury internal Revenue game > Information about Schedule C (Form 990 or 990-EZ) and its instructions is at www.lrs.gov/form990. 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 IA and B. Do not complete Part l-C 0 Section 501(c) (other than section 501(c)(3)) organizations. Complete Parts I-A and C below Do not complete Part l-B 0 Section 527 organizations. Complete Part I-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 "A. Do not complete Part "-8 0 Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)) Complete Part "-8. Do not complete Part Il-A If the organization answered "Yes," to Form 990, Part IV, line 5 (Proxy Tax) (see separate instructions) or Form 990-EZ, Part V, line 35c (Proxy Tax) (see separate instructions), then 0 Section 501(c)(4), (5), or (6) organizations Complete Part Ill. Name of organization Employer identification number American Lecri slative Exchange Council l Part l-Al 1 5 2 - 0 1 40 9 7 9 Complete if the organization is exempt under section 501 (c) or is a section 527 organization. Prowde a description of the organization's direct and indirect political campaign actiVities in Part IV. 2 Political expenditures FS 3 Volunteer hours [Part I-BI 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 3 If the organization incurred a section 4955 tax, did it file Form 4720 for this year? 4a Was a correction made? F $ III Yes El Yes El No El No b If "Yes," describe in Part IV I Part l-Cl 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 actiVities 2 Enter the amount of the filing organization's funds contributed to other organizations for section 527 3 Total exempt function expenditures Add lines 1 and 2 Enter here and on Form 1120-POL, exempt function actiVities line 17b . . , . F S F $ b$ 4 Did the filing organization file Form 1120-POL for this year? 5 Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing organization E] Yes E] No made payments. For each organization listed, enter the amount paid from the filing organization's 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, prowde information in Part IV. (a) Name (b) Address (c) EIN (d) Amount paid from filing organization's funds If none, enter -0- (e) Amount of political contributions received and promptly and dIrectIy delivered to a separate political organization If none, enter -0-. For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. LHA Schedule c (Form 990 or 990-EZ) 2014 432041 10-2144 26 17240908 786783 alec 2014.04020 American Legislative Exchan ALEC 1 Schedule 0 Form 990 or ego-5212014 American Leqi 3 lat ive Exchange Counc i 1 I Part ll-A . 52-0140979 Page2 Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501 (h)). A Check D E] if the filing organization belongs to an affiliated group (and list in Part IV each affiliated group member's name, address, ElN, expenses, and share of excess lobbying expenditures). B Check > E] if the filing organization checked box A and "limited control" prowsmns apply (a) Filing (b) Affiliated group totals Limits on Lobbying Expenditures organization's *QQOU'D (The term "expenditures" means amounts paid or incurred.) totals Total lobbying expenditures to influence public opinion (grass roots lobbying) Total lobbying expenditures to influence a legislative body (direct lobbying) Total lobbying expenditures (add lines 1a and 1b) Other exempt purpose expenditures Total exempt purpose expenditures (add lines 1c and 1d) Lobbying nontaxable amount Enter the amount from the followmg table in both columns lithe amounton line 1e, column (a) orjb) isz Not over $500,000 The lobbying nontaxable amount is; Over $500,000 but not over $1,000,000 $100,000 plus 15% of the excess over $500,000 Over $1,000,000 but not over $1,500,000 Over $1,500,000 but not over $17,000,000 $175,000 plus 10% of the excess over $1,000,000 Over $17,000,000 7.637.869. 7,637,869. 531,893. 20% of the amount on line 1e. $225,000 plus 5% of the excess over $1,500,000. $1,000,000 g Grassroots nontaxable amount (enter 25% of line 1f) h Subtract line 19 from line 1a If zero or less, enter -0i Subtract line 1f from line 10 If zero or less, enter -0j If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 132,973. 0. 0. reporting section 4911 tax for this year? 12' Yes CINO 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 separate instructions for lines 2a through 2f.) Lobbying Expenditures During 4-Year Averaging Period Calendar year (or fiscal year beginning in) 23 Lobbying nontaxable amount (b) 2012 (c) 2013 (d) 2014 576 , 295 . 567,760. 531,893. 2,177,530. (e) Total (a) 2011 501 , 582 . b Lobbying ceiling amount 3,266,295. (150% of line 2a, column(e)) c Total lobbying expenditures d Grassrootsnontaxableamount e Grassroots ceiling amount (150% of line 2d, column (e)) f 125,396. 144,074. 141,940. 132,973. 544,383. 816,575. Grassroots Iobbyinq expenditures Schedule C (Form 990 or 990-EZ) 2014 432042 10-21- 14 17240908 786783 alec 27 2014.04020 American Legislative Exchan ALEC l Schedule 0 Form 990 or 990-52 2014 American Le . i slative Exchan- e Council Part Il-B 52 - 0 140 9 7 9 Pae 3 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 1! below, prowde In Part IVa detailed description (a) (b) of the lobbying actiwty. Yes Sta-0400.060 1 1 No Amount During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence 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 1i)? 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 offICIaIs, or a legislative body? Rallies, demonstrations, seminars, conventions, speeches, lectures, or any Similar means? i Other actiVIties? j Total. Add lines 1c 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 filing organization incurred a section 4912 tax, did it file Form 4720 for this year? [Part III-A Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6). - l l 1 2 3 Yes 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? Did the organization agree to carry over lobbying and political expenditures from the prior year? No 1 2 3 Part Ill-Bl 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 Ill-A, lines 1 and 2, are answered "No," OR (b) Part Ill-A, line 3, is answered "Yes." 1 Dues, assessments and Similar amounts from members 2 Section 162(6) nondeductible lobbying and political expenditures (do not include amounts of political 1 expenses for which the section 527(f) tax was paid). a Current year b Carryover from last year c Total 2a 2b 2c 3 Aggregate amount reported In section 6033(e)(1)(A) notices of nondeductible section 162(e) dues 4 If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess 5 3 does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next yeaf? 4 Taxable amount of lobbying and political expenditures (see instructiorE) 5 [Part IV I Supplemental Information PrOVide the descriptions required for Part l-A, line 1, Part l-B, line 4; Part l-C, line 5, Part lI-A (affiliated group list), Part ll-A, lines 1 and 2 (see instructions), and Part "-8, line 1 Also, complete this part for any additional information. Schedule C (Form 990 or 990-EZ) 2014 432043 10-21-14 17240908 786783 alec 28 2014.04020 American Legislative Exchan ALEC 1 SCHEDULE D Supplemental Financial Statements (Form 990) > Complete if the organization answered "Yes" to Form 990, 2014 Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b. > AuaCh to Form 990- Department ol the Treasury internal Revenue SerVIce OMENO 15450047 0 ) Information about Schedule D (Form 990) and its instructions is at www.lrs.gov/form990. Name of the organization Inspection Employer identification number American Leqi 3 lat ive Exchange Counci l I Part I t P bI' pen 9 u IC 52-0l40979 Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts.Compiete If the organization answered "Yes" to Form 990, Part IV, line 6 O'IhQM-I (a) Donor adVIsed funds (b) Funds and other accounts Total number at end of year Aggregate value of contributions to (during year) Aggregate value of grants from (during year) Aggregate value at end of year O) Did the organization inform all donors and donor adVIsors in writing that the assets held in donor adwsed funds are the organization's property, sublect to the organization's excluswe legal control? Did the organization inform all grantees, donors, and donor adVIsors in writing that grant funds can be used only [3 Yes D No Cl Yes CI No for charitable purposes and not for the benefit of the donor or donor adVisor, or for any other purpose conferring impermiSSible private benefit? @rt II 1 [Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7 Purpose(s) of conservation easements held by the organization (check all that apply) Preservation of land for public use (e.g , recreation or education) I2] Preservation of a historically important land area El Protection of natural habitat El Preservation of open space [I] Preservation of a certified historic structure Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year. 0.000) Held at the End at the Tax Year Total number of conservation easements 23 Total acreage restricted by conservation easements 2b Number of conservation easements on a certified historic structure included in (a) 2c Number of conservation easements included in (c) achIred after 8/17/06, and not on a historic structure listed in the National Register 2d Number of conservation easements modified, transferred, released. extingwshed, or terminated by the organization during the tax year > 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 > $ E] Yes [3 No El Yes D No Does each conservation easement reported on line 2(d) above satisfy the requrrements of section 1 70(h)(4)(B)(i) and section 170(h)(4)(B)(ii)'7 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 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 finanCial 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 sewice, prowde the followmg amounts relating to these items (i) Revenue included in Form 990, Part VIII. line 1 (ii) Assets included in Form 990, Part X 2 b . $ b $ 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 a Revenue included in Form 990, Part VIII, line 1 b $ b Assets included in Form 990, Part X , LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990. D $ Schedule D (Form 990) 2014 28%?% 17240908 786783 alec 29 2014.04020 American Legislative Exchan ALEC 1 Schedule D (Form 990) 2014 American Legislative Exchange Council 52-0140979 Page 2 I Part I" 1. Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar AssetS(contInued) 3 Usmg the organization's achISItion, accesswn, and other records, check any of the followmg that are a Significant use of its collection items ' (check all that apply) a [Z] Public exhibition d [2] Loan or exchange programs b C] Scholarly research e C] Other c C] Preservation for future generations 4 Provude a description of the organizations collections and explain how they further the organization's exempt purpose in Part Xlll. 5 During the year, did the organization SOllClt 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? BNO C] Yes 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? CI Yes EINO b lf "Yes," explain the arrangement in Part Xlll and complete the followmg table. *CDQO Amount Beginning balance Additions during the year 1 1 1 1f Distributions during the year Ending balance 2a Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? No C! b If "Yes ," explain the arrangement in Part Xlll Check here if the explanation has been prowded in Part Xlll [PartV 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 (d) Three years back (e) Four years back 00.05 1a Beginning of year balance Contributions Net investment earnings, gains, and losses Grants or scholarships Other expenditures for faculties g 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 de5ignated or quaSI-endowment b b Permanent endowment b % % % c Temporarily restricted endowment b The percentages in lines 2a, 2b, and 2c should equal 100% 3a Are there endowment funds not in the pOSSBSSlon of the organization that are held and administered for the organization m (i) unrelated organizations (ii) related organizations b If "Yes" to 3a(ii), are the related organizations listed as reqwred on Schedule R9 4 Descr be in Pan Xlll 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 baSlS (investment) (b) Cost or other has (other) (c) Accumulated (d) Book value depreCIation 1a Land b BUlldlngS c 1L087,052. 365,470. d Equment Leaseholdimprovements 364,513. 309,532. 54,981. e Other 146,993. 39,025. 107,968. Total. Add lines 1a through 1e. (Column (d) must equal Form 990, PartX, column (B), line 100 ) k 721,582. 8 8 4 , 5 31 . Schedule D (Form 990) 2014 432052 10-01-14 30 17240908 786783 alec 2014.04020 American Legislative Exchan ALEC 1 somweowmnwm2m4 American Leqislative Exchange Council I Part VIIJ Investments - Other Securities. 52-0140979 Pwe3 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 (Includlng name of security) (b) Book value ' (c) Method of valuation; Cost or end-of-year market value (1) FinanCIalderivatives (2) Closely-held eqwty interests (3) Other (A) (B) (C) (D) (H) Total. (Col. (b) must equal Form 990. Part X, col. (BHine 12.) D Part VIII Investments - Program Related. if the answered "Yes" to Form 990 Part IV line 110. See Form 990 Part line 13. (a) Description of investment (b) Book value (c) Method of valuation Cost or end-of-year market value in Part IX Other Assets. Complete if the organization answered "Yes" to Form 990, Part IV, line 11d. See Form 990, Part X, line 15 (a) Description (b) Book value (1) Deferred rent receivable and broker commi s 5 ions 322 , 736 . (2) (3) (4) (5) (6) (7) (8) (9) Total. (Column (b) must equal Form 990, Part X, col (B) line 15 ) F 322 , 736 . Part X I Other Liabilities. Complete if the organization answered "Yes" to Form 990, Part IV, line 119 or 11f See Form 990, Part X. line 25. 1. (a) Description of liability (1) (b) Book value Federal income taxes (2) Capital lease obligations (3) Deferred rent and lease benefit (4) Subtenant security deposit (5) (6) (7) (8) (9) Total. (Column (b) must equal Form 990, Part X, col. (B) line 25 ) 2. 22 , 965 . 1,542,836. 44, 986 . D l , 610 , 787 . Liability for uncertain tax posmons In Part XIII, prowde the text of the footnote to the organization's finanCIal statements that reports the organization's liability for uncertain tax posmons under FIN 48 (A80 740) Check here if the text of the footnote has beenprowded in Part XIII LE] Schedule D (Form 990) 2014 432053 10-01-14 17240908 786783 alec 31 2014.04020 American Legislative Exchan ALEC 1 smwmeDmeemen4 American Le-islative Exchan. ' 52-0140979 Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Pme4 Complete If the organIzatIon answered "Yes" to Form 990, Part IV, IIne 12a 1 . Total revenue, gaIns, and other support per audIted fInanCIaI statements 2 1 7 , 795 , 6 74 . 2e 3 0 . 7 , 795 , 6 74 . Amounts included on Me 1 but not on Form 990, Part Vlll, km 12 a Net unreaIIzed gaIns (losses) on Investments b Donated serVIces and use of faCIlItIes c RecoverIes of mar year grants , 2a 2b , 2c d Other (Describe In Part Xlll ) 2d e Add IInes 23 through 2d 3 Subtract IIne 2e from me 1 4 , Amounts Included on Form 990, Part VIII, [me 12, but not on IIne 1' 3 Investment expenses not Included on Form 990, Part VIII, IIne 7b b Other (DescrIbe In Part XIII ) 4a 4b c Add IInes 4a and 4b 4c 0 . Total revenue Add IInes 3 and 4c. (ThIs must equal Form 990, Part], line 12) 5 7 , 7 9 5 , 6 74 . Part XII 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 Total expenses and losses per audIted fInanCIal statements , 1 7 , 734 , 8 19 . 2e 3 0. 7 , 7 3 4 , 8 l9 . Amounts Included on ma 1 but not on Form 990, Part IX, km 25' 3 4 a Donated serVIces and use of faCIIItIes 2a b PrIor year adjustments c Other losses d Other (DescrIbe In Part XIII ) 2b 2c 2d e Add IInes 2a through 2d Subtract IIne 2e from IIne 1 , .. Amounts Included on Form 990, Part IX, km 25, but not on Me 1' a Investment expenses not Included on Form 990, Part VIII, IIne 7b 4a b Other (DescrIbe In Part XIII ) 4b c Add IInes 4a and 4b Total expenses. Add IInes 3 and 4c. (This must equal Form 990, Part], line 18.) 4c 0 . 5 7 , 7 3 4 , 8 19 . LPsart XIIII Supplemental Information. Prowde the descrIptIons reqwred for Part II, IInes 3, 5, and 9; Part III, IInes 1a and 4, Part IV, IInes 1b and 2b; Part V, IIne 4; Part X, [me 2; Part XI, IInes 2d and 4b; and Part XII, IInes 2d and 4b Also complete thIs part to prowde any addItIonal InformatIon Part X, Line 2z Management reviews and assesses all activities annually to identify any changes in the scope of the activities and revenue sources and the tax treatment thereof to identify any uncertain tax positions. ended December 31, 2014, For the year management did not identify any uncertain tax positions requiring recognition or disclosure in the financial 138,512., statements. Schedule D (Form 990) 2014 32 17240908 786783 alec 2014.04020 American Legislative Exchan ALEC 1 i SCHEDULE G OMB No 1545-0047 Supplemental Information Regarding Fundraising or Gaming Activities (Form 990 0r 990-EZ) 2014 Complete if the organization answered "Yes" to Form 990, Part IV, lines 17, 18, or 19, or if the organization entered more than $15,000 on Form 990-EZ, line 6a. b Attach to Form 990 or Form 990-EZ. Department of the Treasury Internal Revenue SerVIce Open to Public Inspection D Information about Schedule GjForm 990 or 990-EZ) and its instructions is at www.lrs.gov/form 990. Name of the organization Employer identification number American Legislative Exchanqe Council 52-0140979 Fundraising Activities. Complete if the organization answered "Yes" to Form 990, Part IV, line 17. Form 990-EZ filers are not requwed to complete this part. 1 Indicate whether the organization raised funds through any of the followmg activmes. Check all that apply a [E] Mail SOIICItatIOnS e SoliCitation of non-government grants b DZ] Internet and email solimtations f Ci SoliCItation of government grants c Phone soliCitations 9 Ci SpeCial fundraismg events d iii In-person soliCItations 2 a Did the organization have a written or oral agreement With any indiVIdual (including officers. directors, trustees or key employees listed In Form 990, Part VII) or entity in connection With professmnal fundraismg serVices? Yes CiNo 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 . . iii 0 d (I) Name and address of IndIVIduai .. (II) ACthIty or entity (fundraiser) f1(m raiser , v Amount paid (iv) Gross receipts IE) zor retained by) have cusilod from actiwty cgiiiiijguignos'l Doner Fundraising - 815 Brazos Suite 701 Austin Solicits funds on behalf TX of ALEC's annual conf. TOta' Yes (VI) Amount pald fundraiser to (or retained by) listed in col (i) organization No X 1 294 500. 96 950. 1 197 550. b 1 294 500. 96 950. 1 197 550, 3 List all states in which the organization is registered or licensed to what contributions or has been notified it is exempt from registration or licensmg. AK,AL,AR,AZ,CA,CO,CT,FL,GA,IL,KS,KY,LAJMA,MD,ME,MI,MN,MS,NC,ND,NH,NJ,NM,NY OH,OK,OR,PA,RI,SC,TN,UT,VA,WA,WI,WV LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. 3208 4 Schedule G (Form 990 or 990-EZ) 2014 See Part IV for continuations 1 08-28-14 17240908 786783 alec 33 2014.04020 American Legislative Exchan ALEC 1 Schedule G Form 990 or 990-EZ 2014 American Le 0 islative Exchanoe Council 52-0140979 Pa. Fundraising Events. Complete If the organIzatIon answered "Yes" to Form 990, Part IV, Me 18, or reported more than $15,000 of fundraIsmg event contrIbutIons and gross Income on Form 990-EZ, lInes 1 and 6b LIst events WIth gross receipts greater than $5,000. (a) Event #1 (b) Event #2 (c) Other events (d) Total events (add col (a) through col. (c)) DIrect Expenses Revenue (event type) 1 Gross receIpts 2 Less ContrIbutIons 3 Gross Income (lIne 1 mInus lIne 2) 4 Cash prIzes 5 Noncash prIzes 6 Rent/faCIlIty costs 7 Food and beverages 8 EntertaInment 9 Other direct expenses (event type) (total number) 10 DIrect expense summary Add lInes 4 through 9 In column (d) 11 Part N at Income summary Subtract km 10 from lIne 3, column (d) III Gaming. Complete If the organIzatIon answered "Yes" to Form 990, Part IV, Me 19, or reported more than b P $15,000 on Form 990-EZ, IIne 6a. 11) g (a) BIngo (b) Pull tabs/Instant bIngo/progressweblngo (d) Total gamIng (add (c)0thergammg col.(a)through col. (c)) 90 tr 0) 1 Gross revenue 2 Cash prIzes 3 Noncash prIzes 4 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 summag. Subtract km 7 from We 1, column (d) 8 E, g UJ 13 g D 9 El Yesg % l2] Yesg % E] Yes EINO [3N0 El No % Enter the state(s) In thch the organIzatIon conducts gamIng actIVItIeS' a Is the organIzatIon IIcensed to conduct gamIng actIVItIes In each of these states? E] Yes D No Cl Yes D No b If "No," explaIn. 10a Were any of the organIzatIon's gamIng IIcenses revoked. suspended or termInated durIng the tax year? b If "Yes," epraIn. 432082 08-28-14 Schedule G (Form 990 or 990-EZ) 2014 34 17240908 786783 alec 2014.04020 American Legislative Exchan ALEC 1 samwmewmn%0memeazm4American Legislative Exchange Council 11 Does the organization conduct gaming actiVities With nonmembers? 12 Is the organization a grantor. benefiCIary or trustee of a thst or a member of a partnership or other entity formed 52-0140979 Pwe3 to administer charitable gaming? 13 El No El Yes D No Indicate the percentage of gaming actiwty conducted in. a The organization's factlity i '2' Yes . , b An outSide faCility 14 133 % 13b % Enter the name and address of the person who prepares the organization's gaming/speCIal events books and records. Name D i Address D 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 D $ l D Yes E] No C] Yes E] No and the amount of gaming revenue retained by the third party D $ c If "Yes," enter name and address of the third party Name D Address D 16 Gaming manager information. Name D Gaming manager compensation D $ Description of semces prowded D Cl Director/officer 17 I2] Employee [3 Independent contractor Mandatory distributions a Is the organization reqwred 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 organization's own exempt actIVIties during the tax year D $ ; Part IV Supplemental Information. PrOVide the explanations reqUIred by Part I, line 2b. columns (iii) and (v). and Part III. lines 9, 9b, 10b. 15b, 15c, 16. and 17b, as applicable. Also prowde any additional information (see instructions). Schedule G, Part I, Line 2b, (i) Name of Fundraiseri (i) Address of Fundraiseri List of Ten Highest Paid Fundraisers; Doner Fundraising 815 Brazos, Suite 701, 432083 03-23-14 Austin, TX 78701 Schedule G (Form 990 or 990-EZ) 2014 35 17240908 786783 alec 2014.04020 American Legislative Exchan ALEC l amwmeGmemmmgsz American Le islative Exchan e Council 52-0140979 Pae4 Part IVI Supplemental Information (continued) Schedule G (Form 990 or 990-EZ) 432084 05-01-14 36 17240908 786783 alec 2014.04020 American Legislative Exchan ALEC 1 or government VA 22314 52-2166327 501(c)(3) 7 500. cash grant For Paperwork Reduction Act Notice, see the Instructions for Form 990. Enter total number of other organizations listed in the line 1 table 37 Enter total number of section 501(c)(3) and government organizations listed in the line 1 table - Alexandria 432101 10.15.14 LHA 3 2 St. Donor's Trust - 109 North Henry Market, disregarded entity of if applicable aSSIStance non-cash 0. reCipient that received more than $5.000. Part II can be duplicated if additional space is needed. (e) Amount of (d) Amount of (c) IFiC section 1 (a) Name and address of organization Donor's Trust-payment to Talent 1 other) FMV, appraisal, (f) Method of valuation (book. (9) Description of non-cash aSSistance 1. 0. Schedule I (Form 990) (2014) D P beneral support or aSSistance (h) Purpose of grant [2] No 52-0140979 Employer identification number Inspection Open to Public 2014 . OMB No 1545;0047 Does the organization maintain records to substantiate the amount of the grants or a53istance, the grantees' eligibility for the grants or assstance. and the selection [3] Yes criteria used to award the grants or as3istance? 2 Describe in Part IV the orqanization's procedures for monitoring the use of grant funds in the United States. Part " I Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" to Form 990, Part IV, line 21, for any I Part I American Legislative Exchanqe Council D Information about Schedule I (Form 990) and its instructions is at www.lrs.gov/fonn990. Complete if the organization answered "Yes" to Form 990, Part IV, line 21 or 22. b Attach to Form 990. Grants and Other Assistance to Organizations, Governments, and Individuals in the United States I General Information on Grants and Assistance Name of the organization Department 01 the Treasury Internal Revenue SerVIce (Form 990) SCHEDULE I American Legislative Exchange Council (a) Type of grant or as5istance Part III can be duplicated if additional space is needed (e Method of valuation (b00 . FMV. appraisal. other) (d) Amount of non- cash a55istance (c) Amount of cash grant (b) Number of reelpients Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" to Form 990, Part IV. line 22. Line 22 432102 10.15.14 ' interests of ALEC. 38 successfully accomplishing projects/goals that are aligned with the Sponsorship contributions are made to established organizations known for Part I, I Part IV I Supplemental Information. Prowde the information reqUired in Part l. line 2, Part III, column (b), and any other additional information. Part III SdmmMIwmmgmnpm4) ; .Pgez Schedule i (Form 990) (2014) (f) Description of non-cash a55istance 52-0140979 SCHEDULE J (Form 990) Compensation Information OMB No 1545-0047 For certain Officers. Directors, Trustees, Key Employees, and Highest 2014 Compensated Employees F Complete if the organization answered "Yes" on Form 990, Part IV, line 23. Department 01 the Treasury iniemei Revenue Service >Att30h to Form 990- Open to P.Ub"c > Information about Schedule J (Form 990) and its instructions is at wwarshqov/form990. Name of the organization Inspection Employer identification number American Legislative Exchanqe Council 52-0140979 I Part I l Questions Regarding Compensation Yes 1a No 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 Ill to prowde any relevant information regarding these Items First-class or charter travel I21 Housmg allowance or reSIdence for personal use [2] Travel for companions IZI Payments for busmess use of personal reSIdence 12] Tax indemnification and gross-up payments '2] Health or SOCIaI club dues or initiation fees I2] Discretionary spending account [I] 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 prowsmn of all of the expenses described above? If "No," complete Part III to explain 2 1b Did the organization reqwre substantiation prior 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 2 Indicate which, if any, of the followmg the filing 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 4 [,2] Written employment contract [El Independent compensation consultant DZ] Compensation survey or study [XI Form 990 of other organizations E] 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? 4a X b PartiCipate in, or receive payment from, a supplemental nonqualified retirement plan? 4b X c PartiCIpate in, or receive payment from, an eqUity-based compensation arrangement? 4c X 5a 5b X X 6a 6b X X 7 X 8 X If "Yes" to any of lines 4a-c, list the persons and prowde the applicable amounts for each item in Part III Only section 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9. 5 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? b Any related organization? If "Yes" to line 5a or 5b, describe in Part III 6 For persons listed in Form 990, Part VII, Section A, line 1a, 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. 7 For persons listed in Form 990, Part VII, Section A, line 1a, did the organization prowde any non-fixed payments 8 Were any amounts reported in Form 990, Part VII, paid or accrued pursuant to a contract that was subject to the not described in lines 5 and 6? If "Yes," describe in Part III initial contract exception described in Regulations section 53 4958-4(a)(3)'7 If "Yes," describe in Part III 9 If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958gg1? LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990. 9 Schedule J (Form 990) 2014 432111 10-13-14 39 17240908 786783 alec 2014.04020 American Legislative Exchan ALEC 1 ScheduleJ(Form 990) 2014 American Leqislative Exchanqe Council 52-0140979 , Page2 0 . 2,500. 0 . 10,000. 0 . 2,500. 0 . 0 . 150,187. 0 . 136,572. 0 . 135,388. 0 . (ii) (i) (u) (i) (ii) (0 (ii) Sr. Dir.-Public Affairs (5) Jonathan Williams Sr. Task Force Director JafLumat Wilhelm Meierling 10-13-14 432112 Sr. Dir.-Membership & Events m) (4) Policy/Strategic Initiatives Michael Bowman, Sr. Dir.- (ii) (i) (ii) (i) (ii) (i) (ii) (i) (ii) m (ii) (i) (ii) (i) (ii) (ii) (ii) (i) m 0 . 7,500. (3) Sr. Dir. - Finance/Admin. 0 . (i) 154,293. 0 . 2,500. 0 . 140,188. (ii) (i) Lisa Bowen (ii) (2) 4 0 compensation compensation 0. (iii) Other reportable (ii) Bonus & Incentive 216,966. 0) Base compensation RmtSdmbale(Uummh7/mlu a) Executive Director u) (A) Name and mm (B) Breakdown of W-2 and/or1099-MISC compensation 6,509. 0. 5,708. 0. 6,472. 0. 2,466. 0. 5,863. 0. 2,758. 0. com ensatlon p (C) Retirement and other deferred 609. 0. 17,130. O. 17,131. 0. 11,342. 0. 12,008. 0. 17,131. 0. (D) Nontaxable benefits re orted as deferred IF; pnor Form 990 (F) Compensation In column (B) Schedule J (Form 990) 2014 224,084. 0. 165,526. 0. 185,396. 0. 166,495. 0. 164,443. 0. 157,777. 0. (E) Total of columns (B)(I)-(D) Note. The sum of columns (B)(I)-(III) for each listed 1ndIVIdual must equal the total amount of Form 990, Part VII. Section A, line 1a, applicable column (D) and (E) amounts for that mdwudual I Part II I Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies If additional space IS needed For each IndIVIdual whose compensation must be reported In Schedule J, report compensation from the organization on row (I) and from related organlzatlons, described In the Instructions, on row (u). 00 not list any InleldualS that are not listed on Form 990, Part VII OOOOOOOOOOOO o OOOOOOOOOOOO ScheduleJ (Form 990) 2014 American Leqislative Exchange Council 52-0140979 432113 10-13-14 4l . I Paqe3 Schedule J (Form 990) 2014 Provnde the Informatlon, explanation, or descriptions requnred for Part I, lines 1a. 1b. 3, 4a, 4b, 4c, 5a. 5b, 6a, 6b, 7. and 8, and for Part II Also complete thlS part for any additional Information. I Part III I Supplemental Information *OEHiiSZH Supplemental Information to Form 990 or 990-EZ SCHEDULE 0 (Form ggoior 990452) Complete to provide information for responses to specific questions on Form 990 or 990-EZ or to provide any additional information. > Attach to Form 990 or 990-EZ. Department of the Treasury Open t9 PUbllc Internal Revenue Serwce D Information about Schedule 0 (Form 990 or 990-EZ) and Its instructions is at www.lrs.gov/form990. Inspectlon Name of the organization Employer identification number American Legislative Exchange Council Form 990, Part III, Line 1, 52-0140979 Description of Organization Missionz educational information. Form 990, Part III, Line 4d, Other Program Servicesz Public Affairs Expenses $ 579,266. including grants of $ 0. Revenue $ including grants of $ 14,000. 0. Membership Expenses $ 572,921. Revenue $ 94,664. Form 990, Part VI, Section Ayiline 6; In accordance with the bylaws of ALEC, full membership shall be open to persons dedicated to the preservation of individual liberty, basic American values and institutions, productive free enterprise, and limited representative government, who support the purposes of ALEC, and who serve, or formerly served, as members of a state or territorial legislatureJ the United States Congress or similar bodies outside the United States. Form 990, Part VI, Section A, line 7a; Directors are elected at each annual meeting. The Board shall consist of 23 members of which 18 directors are nominated and elected by the Board of Directors. Three Directors shall be nominated by the Board of Directors from a list of six nominees supplied by the State Chair, be the Chair of the State Chairs. one of whom shall Two Directors shall be elected by the Board of Directors from a list of four nominees supplied by the Task Force chairs, all four of whom shall be Task Force public sector chairs. LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Schedule 0 (Form 990 or 990-EZ) (2014) 432211 08-27-14 42 17240908 786783 alec 2014.04020 American Legislative Exchan ALEC 1 Schedule 0 (Form 990 or 990-EZ) (2014) Page 2 Name of thie organization Employer identification number American Legislative Exchange Council Form 990, Part VIL Section A, 52-0140979 line 8bi ALEC has a finance committee and written minutes were prepared for all meetings of this committee though the minutes of each prior meeting were not formally approved. Form 990, Part VI, Section B, line llz The Senior Director of Finance reviews ALEC's Form 990. Such review takes place upon receipt of the draft Form 990 received from the independent public accounting firm who conducts the financial statement audit of ALEC. The review involves comparison of financial data in the Form 990 with the audited financial statements and review of all narrative information for accuracy and completeness. Prior to filing, the full The CEO of ALEC then reviews the Form 990. the public disclosure copy of the Form 990 is provided to Board of ALEC. Form 990, Part VI, Section B, Line 12c= ALEC has a written conflict of interest policy and existing procedures require all Board members to annually disclose all conflicts and sign this policy statement. Actual or perceived conflicts are addressed by the Board on a case by case basis. Form 990, Part VI, Section B, Line 15i ALEC compares current salary rates with other non-profits by reviewing various Federal Form 990's to ensure the rates are competitive. compensation is determined for top management officials, employees, Once officers, and key the board of directors reviews and approves the rates prior to any chance in compensation takinq effect. 33?;71314 Schedule 0 (Form 990 or 990-EZ) (2014) 17240908 786783 alec 43 2014.04020 American Legislative Exchan ALECl-.1 Schedule 0 (Form 990 or 990-E21 (201 4) Page 2 Name of the organization Employer identification number American Leqislative Exchanqe Council 52-0140979 w Form 990, Part VI, Line 17, List of 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, Section C, these documents 432212 08-27-14 17240908 786783 alec Line 19; available upon request. Schedule 0 (Form 990 or 990-EZ) (2014) 44 2014.04020 American Legislative Exchan ALEC 1 . 22202 nonpartisan research olicy makers by providing Educate the public & gov't LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990. VA 6th Floor 45 District of Columbia 501(c)(4) 501 (QM) X Schedule R (Form 990) 2014 Yes No entity? entity status (if section section foreign country) of related organization I controlled (f) Direct controlling (e) Public charity (d) Exempt Code (C) Legal domICile (state or (b) Primary actiVIty (a) Name, address, and EIN Sect onlglabm Identification of Related Tax-Exempt Organizations Complete if the organization answered "Yes" on Form 990. Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year. (0 Direct controlling entity (e) End-of-year assets (d) Total income (C) Legal domicne (state or foreign country) (b) Primary actiVity (a) 52-0140979 Employer identification number Inspection Open to Public 2014 . OMB No 1545-0047 Name, address, and EIN (if applicable) of disregarded entity Arlington 8 . Identification of Disregarded Entities Complete if the organization answered "Yes" on Form 990, Part IV, line 33 2900 Crystal Drive 312114-114 , AttaCh to Form 990' blnformation about Schedule R (Form 990) and its Instructions is at www.IIs.gov/fonn990. . >Complete if the organization answered "Yes" on Form 990, Part IVI line 33, 34, 35b, 36, or 37. Related Organizations and Unrelated Partnerships American Leqislative Exchange Council Jeffersonian Project - 46-2233126 Part II Part I Name of the organization Internal Revenue SerVIoe Department of the Treasury (Form 990) SCHEDULE H 52-0140979 (imagine (state 0, Primary actIVIty country) foreign (c) (b) (d) entity Direct controlling (8) Predominant income (related, unrelated, excluded from tax under sections 512-514) assets Yes No allocations? (h) Dispropomonate (9) Share of end-of-year managing ownership K4(Fonnioea YeJNo 20 of Schedule 9am"? amount in box ('0 Percentage (D General or (i) Code V-UBI 432162 08-14-14 (b) Primary actiwty (a Name, address, and EN of related organization organizations treated as a corporation or tnist during the tax year. (C corp, S corp, entity (state or foreign country) 46 Type of entity (d) Direct controlling Legal domICIle (C) m) Percentage ownership m Section Yes No controlled entity? 512mm) Schedule R (Form 990) 2014 end-of-year assets income m) Share of Share of total m Identification of Related Organizations Taxable as a Corporation or Trust Complete if the organization answered "Yes" on Form 990. Part IV, line 34 because it had one or more related of related organization (a) Name, address, and EIN Part IV Part III American Legislative Exchange Council Identification of Related Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year. Schedule R (Form 990) 2014 Transactions With Related Organizations Complete If the organization answered "Yes" on Form 990. Part IV, lIne 34, 35b. or 36. American Leqislative Exchanqe Council 0.0' X X X 1p 1q 1r 15 Reimbursement pard by related organrzatron(s) for expenses Other transfer of cash or property to related orgamzatron(s) Other transfer of cash or property from related organrzatlon(s) 47 type (as) to Transactlon (a Name of related organization Amount Involved (C) Schedule B (Form 990) 2014 Method of determlnlng amount lnvolved (d) If the answer to any of the above rs "Yes." see the Instructions for Information on who must complete thrs lIne, Including covered relationships and transaction thresholds. Rermbursement paid to related organrzatron(s) for expenses X X X 1n 10 Sharing of paid employees wrth related organrzatron(s) 1m Performance of servrces or membershrp or fundralsmg solucrtatlons by related organrzatron(s) 1I 432163 08-14-14 (6) (5) Eco (4) x... Sharing of facrlrtres, equrpment. mallrng lusts, or other assets wrth related organrzatron(s) 1k Lease of facrlltles. equrpment, or other assets from related organlzatlon(s) NNN (3) u-U).C.---u Performance of servrces or membershlp or fundrarsrng solrcrtatrons for related organrzatron(s) Lease of facrlrtres, equrpment, or other assets to related orgamzatron(s) Exchange of assets wrth related organrzatron(s) Purchase of assets from related organrzatron(s) Sale of assets to related organuzatron(s) Yes Pages NNNNN (2) NDO'UU DlVldendS from related organizatron(s) 1d Loans or loan guarantees to or for related organrzatron(s) Loans or loan guarantees by related organrzatron(s) 1e 1b 1c Glf't, grant. or capital contnbutron to related organrzatron(s) Grft, grant, or capital contribution from related organrzatron(s) 1a 52-0140979 NNNNN (1) 1 During the tax year. dld the organization engage m any of the followrng transactions With one or more related organizations listed In Parts ll-lV? Receipt of (i) Interest, (ii) annurtles. (m) royalties, or (iv) rent from a controlled entrty Note. Complete lune 1 If any entrty IS listed In Parts II, III, or IV of thlS schedule Part V Schedule R (Form 990) 2014 0 2 Unrelated Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 37. American Legislative Exchanqe Council 52-0140979 ' Paqe4 432164 08-14-14 (b) Primary actiwty (a) Name, address. and EIN 0f en t ity (d) A(weal. country) 48 sections 512-514) Yes No Predominant income partners sec Legal domICile (related,lrounrelated, or 55 tax under 501(C)3) (state or foreign excluded (C) 'ncome assets (g) Share of end . of. year (f) Share of to t al (i) (D (k) Yes No Yes No Schedule H (Form 990) 2014 (Form1055) Code V-UBI General or Percentage Dltslvrovor9 in 9 ownership 20 mana in boxK-1 "'319 amount paring? of Schedule allocations? (h) Prowde the followmg information for each entity taxed as a partnership through which the organization conducted more than five percent of Its actiwties (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclu5ion for certain investment partnerships. Part VI ScheduleR(Form990)2014 , &mwmenmmm9mnmn4 American Legislative Exchange Council 52-0140979 Pmes I Part Vlli Supplemental Information Provude additional Information for responses to questions on Schedule R (see Instructions). 432165 03-14-14 17240908 786783 alec Schedule R (Form 990) 2014 49 2014.04020 American Legislative Exchan ALEC l 428102 05-01-14 No Asset Date * Total 990 Page 10 D99? ' ' 1598558. -u < 264.1523" 1 - 50 (D) - Asset drsposed 7 16- . < M a H W ' ITC, Section 179. Salvage. Bonus. Commercral Revrtalrzatron Deduction 309,532, 364,513. < 0. 1598558. 714,027. 47,210. 0. 170,451. VariesS-L 3 -ffi.ce equipment U .3.'7 < 15,994. 39,025. 146,993. 34 4116 VariesSL 20ffice furniturew h;d6,993. 107L147. #1087952. 365,470. 10870521 m n w WM Deducnon DepremaUOn Basm Exd N0 - Current Year Current Sec179 Accumulated Basrs For Depremanon Reductron In Bus % Unadjusted CostOrBasm Lrna 16 lease L99 PTE ' Method VariesSL Acquued 990 limproyementg Leasehold Descnphon Form 990 Page 10 2014 DEPRECIATION AND AMORTIZATION REPORT V Form 8868 Application for Extension of Time To File an (Rev- January 2014) Exempt Organization Return Egangsgggesgsfeury > Information abthgirlszgggaaf; a?is2222222121Elzijrvlizjirsgov/fonn8868 . OMB No, 15454709 0 If you are filing for an Automatic 3-Month Extensionl complete only Part I and check this box , . 0 If you are filing for an Additional (Not Automatic) 3-Month Extension, complete only Part II (on page 2 of this form) Do not complete Part II unless you have already been granted an automatic 13-month extension on a previously filed Form 8868. . . F [K] Electronic filing (e-nle) . You can electronically me Form 8868 if you need a 13-month automatic extenston of time to file (6 months for a corporation reqUIred to file Form 9901'), or an additional (not automatic) 3emonth extenSIon of time. You can electronically file Form 8868 to request an extenSIon of time to file any of the forms listed in Part I or Part ll with the exception of Form 8870, Information Return for Transfers Associated With Certain Personal Benefit Contracts, which must be sent to the IRS in paper format (see instructions) For more details on the electronic filing of this form, VlSlt www.1rs gov/efile and click on e-file for Chant/es & Nonprofits. Ifliaiftfflf? Automatic 3-Month Extension of Time. Only submit original (no copies needed). A corporation required to file Form 990-T and requesting an automatic 6-month extension - check this box and complete Partlonly ... ...... ...... ................. ... . .. ..... >lj All other corporations (including 1120-C filers). partnerships, REM/Cs, and trusts must use Form 7004 to request an extension of time to file income tax retums. Type or Enter filer's identifying number Name of exempt organization or other filer, see instructions 'Employer identification number (EIN) or print Filebythe American Legislative Exchange Council due date for Number, street, and room or suite no. If a PO. box, see instructions 52-0140979 Social security number (SSN) $1132; 2900 Crystal Drive , instructions City, town or post office, state. and ZIP code. For a foreign address, see instructions. Arlingtoni VA 6th Floor 2 22 0 2 15]- Enter the Return code for the return that this application is for (file a separate application for each return) Application Is For Return Application Code Is For Return Code Form 990 or Form 990-EZ 01 Form 990-T (corporation) Form 990-BL 02 Form 1041 -A Form 4720 (individual) 03 Form 990-PF 04 Form 990-T (sec. 401 (a) or 408(a) trust) 05 Form 990-T (trust other than above) 06 Lisa Bowen, Sr. Dir. 0 Thebooksareinthecareofb 2900 Crystal Drive, TelephoneNo.> 703-373-0933 07 - 08 Form 4720 (other than individual) 09 Form 5227 Form 6069 Form 8870 of Finance 6th FlOor - Arlington, VA 22202 FaxNo. b 10 11 12 0 If the organization does not have an office or place of business in the United States, check this box ............................................. F E] . If this is for a Group Retum, enter the organization's four digit Group Exemption Number (GEN) . lfgthis is for the whole group, check this box D E . If it is for part of the group, check this box > C] and attach a list with the names and Ele of all members the extension is for. 1 I request an automatic 13-month (6 months for a corporation required to tile Form 9901') extension of time until Augus t 1 5 , 2015 . to me the exempt organization return for the organization named above. The extension is for the organization's return for; F [i] calendar year 2 0 1 4 or F Ci tax year beginning 2 . and ending If the tax year entered in line 1 is for less than 12 months, check reason; [3 Initial return E] Final return Change in accounting period 3a if this application is for Forms QQGBL, QQO-PF, 990T. 4720, or 6069, enter the tentative tax. less any nonrefundable credits. See instructions. b If this application is for Forms 990-PF, 990-T, 4720. or 6069, enter any refundable credits and c estimated tax payments made. Include any prior year overpayment allowed as a credrt. Balance due. Subtract line 3b from line 3a. Include your payment with this form, if required, by using EFI'PS (Electronic Federal Tax Payment System). See instructions. 3a $ 0 . 3b $ 0 . 3C $ 0 0 Caution. If you are going to make an electronic funds withdrawal (direct debit) with this Form 8868, see Form 8453-EO and Form 8879-EO for payment instructions. ngt1 4 For Privacy Act and Paperwork Reduction Act Notice, see instructions. Form 8868 (RGV- 1-2014) 4 05-01-14 42 1A-7ncna canvas .31.". on1A nannn mumvdnan Tnn-ia'laG-w'vra uvnhan titan 1 Form 886mm 1-2014) Page 2 0 If you are filing for an Additional (Not Automatic) 3-Month Extension, complete only Part II and check this box P E] Note. Only complete Part II if you have already been granted an automatic 3-month exten5ion on a prewously filed Form 8868. 0 Iryou are filing for an Automatic 3-Month Extension, complete only Part I (on page 1). LPart ll L Additional (Not Automatic) 3-Month Extension of Time. Only file the original (no copies needed). Enter filer's identifyingnumber, see instructions Type or Name of exempt organization or other filer, see instructions. Employer identification number (EIN) or print File by the American Legis lat ive Exchange Counci l Sifgdigzr'o' 5 2 - 0 l 4 O 97 9 Number, street, and room or swte no If a P 0 box, see instructions return See 2 9 0 0 Crystal DriveJ '"Stmwms SOCIaI security number (SSN) 6 th Floor City, town or post office, 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 Return Code , m- Application Is For .. . . . . . t , * ' Return Code Form 990 or Form 990-EZ 01 Form 990rBL 02 Form 1041-A ' " 08 Form 472Mndiwdual) 03 Form 4720 (other than indIVIduaI) 09 Form 990'PF Form 990T (sec 401 (a) or 408(a) trust) 04 05 Form 5227 Form 6069 10 11 Form 990T (trust other than above) 06 Form 8870 12 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 0 The books are In the care of b 2 9 0 0 Crystal Drive , 6th Floor - Arlington , VA 2 2 2 O 2 TelephoneNo.> 703-373-0933 FaxNo. b 0 If the organization does not have an office 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) box b [Z] , > C] . If this is for the whole group. check this If it is for part of the qroup, check this box P E] and attach a list With the names and Ele of all members the extenSIon is for. 4 I request an additional 3-month extenswn of time until 5 For calendar year 2 0 l 4 . or other tax year beginning November 6 If the tax year entered in line 5 is for less than 12 months, check reason 15 , 2015 , and ending E] Initial return [3 Final return Change in accounting period 7 State in detail why you need the extension Additional time i s needed to gather the information necessary to complete and accurate return . 8a If this application is for Forms 990-BL, 990-PF, 990T, 4720, or 6069, enter the tentative tax, less any nonrefundable credits. See instructions b 8a 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. C file a . $ 0 - 8b $ 0 . 80 $ 0 . - J I i Balance due. Subtract line 8b from line 8a. Include your payment with this form, if required. by using EFTPS (Electronic Federal Went System). See instructions. Signature and Verification must be completed for Part II only. Under penalties of it is true, correct d are that I have ex ined this form, including accompanying schedules and statements, and to the best of my knowledge and belief, at I am71% orized to prepare this form. genature t Title > Partner Wr Date ) ;7/3-' l')0l$ Form 8868 (Rev. 12014) 423842 09-15-14 1320726 786783 alec 51 2014.03050 American Legislative Exchan ALEC 1