OMB No 1545-0047 Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) Form 99 > Do not enter social security numbers on this form as it may be made public. Department of the Treasury Internal Revenue Serwce Inspection and ending A For the 2015 calendar year, or tax year beginning C Name of organization B Check if Open to Public > Information about Form 990 and its instructions is at www.lrs.gov/form990. D Employer identification number applicable Address change American Legislative Exchange Council Name change Initial return Final return/ termin- 52-0140979 Domg busmess as Room/smte Number and street (or P.O. box if mail IS not delivered to street address) 2900 Cristal Drive , E Telephone number 703-373-0933 6th Floor 84984, 128 . ated City or town, state or provmce, country, and ZIP or foreign postal code G Gross receipts $ Amended Arlington. VA H(a) Is this a group return return Applica- tion pending 22202 Lisa B. F Name and address of prinCIpal officerzMrS . Nelson I Tax-exempt status. [Xi 5mm) DYes [Elm for subordinates? same as C above H(b) Are all subordinates included'lEIYeS E] No )dmseri no.) Cl 494mm or Cl 527 '3 501(c)( J Websiteib www.alec .org K Form of organization; IX] Corporation Ii] Trust [Z] Association If "No," attach a list. (see instructions) H(c) Group exemption number b [Z] Otherb I L Year of formationi l 9 7gM State of legal dominilez IL (Part II Summary w 1 Briefly describe the organization's mISSIOI'l or most Significant actIVItieS' AS S i S t SCANNED DEC ll 8 ZDlE % S tate Legi S lat ors , Congress & the public by sharing research and educational info . g 2 Check this box > 3 g 3 4 Number of voting members of the governing body (Part VI, line 1a) Number of independent voting members of the governing body (Part VI, line 1b) E if the organization discontinued its operations or disposed of more than 25% of its net assets 3 4 24 24 53 '3 5 Total number of InleldualS employed in calendar year 2015 (Part V, line 2a) 5 E 6 Total number of volunteers (estimate if necessary) 6 38 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 Current Year q, 8 Contributions and grants (Part Vlll,line1h) 6 , 231 , 036 . 7 , 393 , 600 . g 9 Program serVice revenue (Part VIII, line 29) 1 , 085 , 359 . lJ 1 1 0 , 8 0 6 . g 10 Investment income (Part VIII, column (A), lines 3, 4, and 7d) 11 2 , 52 8 . 2 , 971 . 47 6 , 7 5 1 . 476 , 751 . 7 , 795 , 674 . L 984 , l28 . 14 , 000 . l5 , 750 . Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 90, 10c, and He) 12 Total revenue - add lines 8 throuLh11MSt equal Part VIII, colurMA), line 12) 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) 3 % 15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 510) 16a Professmnal fundraismg fees (Part IX, column (A), line 11e) gLu b Total fundraismg expenses (Part IX, column ( 17 Other expenses (Part IX, column (A), lines 11 , Revenue less expenses Subtract line 18 from Eric 12th 3% 8 n qa4p WU V 33 20 Totalassets(PartX,line16) (UTE m %; 21 Total liabilities(PartX line26) 0 . 3 , 124 , 309 . 96 , 950 . 34 3 9 3 , 9 4 4 . 83 , 750 . 4 , 49 9 , 55 0 . 4 , 882 , 904 . 7 , 734 , 8l9 . 8 , 376 , 348 . ins-2W6 5 . 11d,1 18 Total expenses. Add lines 13-17 (must equal F an'W' Q 19 0 . 8 50 , 855 . 3' Beginning ofCurrentYear ,. 4,731,499. OGDQNE, UT 55.22 Net assets or fund balances Subtract line 21 from line 20 - 607 , 780 . End of Year 5,107,279. 2,471,877. 2 ,239,877. 2 , 25 9 , 622g 2 , 8 6 7 , 4O 2 . EnII lSignature Block Under penalties of perjury, I declare that l have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Jifeclaration m gparerther than officer) is based on all information of which preparer has any knowledge. Sign 9 Signature of officer Here Mrs. Lisa B. J Nelson, Date CEO n * 0/ N l "IQ? , Type or print name and title Print/Type preparer's name Paid (E?$3I ure Thomas J. Raf fa 7L Preparer Firm'sname p Raffa, Use Only Firm'saddress> 1899 L Street, NW, Suite 850 Washington, DC 20036 P. C. ' May the IRS discuss this return With the preparer shown above? (see instructions) 532001 12-16-15 LHA For Paperwork Reduction Act Notice, see the separate instructions. 07 Ohm Ii] 2' PTIN laminar p o o 9 1 6 4 5 8 Firm'sEM 52-1511275 Phoneno.202-822-5000 LE] Yes Cl No Form 990 (2015) gee Pmmmmgmg American Legislative Exchange Council 52-0140979 Pmez Part llltl Statement of Program Service Accomplishments Check if Schedule 0 contains a resigise or note to any line in this Part III 1 [E] 3 Briefly describe the organization's misswn' The American Legislative Exchange Council (ALEC) is a think-tank for state-based ppblic policy issues and potential solutions. ALEC's mission is to assist State Legislators, Members of Congress, and the general and business public by sharing research and educational info. 2 Did the organization undertake any Significant program sewices during the year which were not listed on the prior Form 990 or 990-EZ? 3 4 , . If "Yes," describe these new serVices on Schedule 0. Did the organization cease conducting, or make Significant changes in how it conducts, any program serwces? If "Yes," describe these changes on Schedule 0. DYes If] No Etes [ii No Describe the organization's program servrce accomplishments for each of its three largest program serVIces, as measured by expenses Section 501(c)(3) and 501(c)(4) organizations are reqwred to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service @orted. 4a (Code )(Expenses$ 3 l 2 1 8 l 3 49 o including grants 01$ 6 l 0 0 0 o ) (Revenue$ l3 9 l 50 4 c ) Task Forces - ALEC's policy Task Forces provide a forum for legislators and thegprivate sector to discuss issuesLndevelopnpolicies, and draft model policies which serve as a public policy resource. The Task Forces include the following; Civil Justice; Commerce; Insurance and Economic Development; Communications and Technology; Criminal Justice Reform; Education and Workforce Development; Energy, Environment and Agriculture; Health and Human Services; Federalism and International Relations; and Tax and Fiscal Policy. 4b (Code )(Expenses$ 1 l 354 l 434 c includinggrantsoIS 3 l 000 o ) (Revenues 1 l 339 l 622 c ) Conferences - ALEC holds national conferences, providing workshops on current issues with leading experts, public figures and elected officials. The three national conferences held during 2015 were the Spring Task Force Summit, Annual Meeting and States and National Policy Summit Meeting. 4C (Code ) (Expenses s 8 3 8 l 8 0 6 0 including grants 01$ ) (Revenue 5 ) Public Affairs - Through this program; ALEC conducts an on-going communications program that integrates all departments of ALEC to promotenpolicies based on free-market, limited government and federalism among elected officials and the private sector members and educates the generalnpublic on ALEC's institutional goals and objectives. 4d Other program serVices (Describe in Schedule 0.) (Expenses$ 4e 1,261,146. includingggantsof$ Total proqram sewice expenses b 6,750 o) (Revenues 108,431.) 6 , 672 , 735 . Form 990 (2015) 532002 12-16-15 2 08221108 786783 alec 2015.04030 American Legislative Exchan ALEC 1 .Form 990 (2015) American Legislative Exchange Council 52-0140979 Page3 mart IVI Checklist of Required Schedules Yes No 1 3 Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule A 2 3 , , 1 Is the organization reqwred to complete Schedule B, Schedule of Contributors? Did the organization engage in direct or indirect political campaign actiwties on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Partl 4 , 3 X Section 501(c)(3) organizations. Did the organization engage in lobbying actIVIties, or have a section 501 (h) election in effect during the tax year? If "Yes," complete Schedule C, Part II 5 4 X Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or Similar amounts as defined in Revenue Procedure 98-19? If "Yes," complete Schedule C, Part III 6 5 X 6 X 7 X Did the organization maintain any donor adVIsed funds or any Similar funds or accounts for which donors have the right to prowde adVIce on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part I 7 Did the organization receive or hold a conservation easement, including easements to preserve open space, the enVIronment, 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 , 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 sewices? 8 X 9 lf''Y,es "complete Schedule D, Part IV 9 X Did the organization. directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasrendowments? 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 10 X , , i X X 10 11 as applicable a Did the organization report an amount for land, bu1ldings, 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 reportedin Part X, line 16? If "Yes," complete Schedule D, Part VII 11b X 110 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? 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 1 Part X, line 16? If "Yes," complete Schedule D, Part IX ' 11d e Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part X f X 11e X 11f X Did the organization's separate or consolidated finanCIal statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (A80 740)? If "Yes," complete Schedule D, Part X 12a Did the organization obtain separate, independent audited finanCIal statements for the tax year? If "Yes," complete Schedule D, Parts XI and XII 12a X b Was the organization included in consolidated, independent audited finanCIal statements for the tax yeaf? If "Yes, " and If the organizer/on answered "No" to Me 12a, then completing Schedule D, Parts XI and XI/ Is optional 13 12b Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E 143 Did the organization maintain an office, employees, or agents outSIde of the United States? b Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraismg, busmess, investment, and program sewice actIVIties outSIde the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts land IV , 15 Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other aSSIstance to or for any 16 foreign organization? If "Yes," complete Schedule F, Parts II and IV Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other aSSIstance to or for foreign indIVIduals? If "Yes," complete Schedule F, Parts III and IV 17 Did the organization report a total of more than $15,000 of expenses for professional fundraismg sewices on Part IX, , 18 column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part/ , , .. , X 14a X 14b X 15 X 16 X 17 X Did the organization report more than $15,000 total of fundraismg event gross income and contributions on Part VI," lines 10 and 8a? If "Yes," complete Schedule G, Part II 19 X 13 18 X Did the organization report more than $15,000 of gross income from gaming actiwties on Part VIII, line 9a? If "Yes," complete Schedule G, Part III . 19 X Form 990 (2015) 532003 12-16-15 08221108 786783 alec 3 2015.04030 American Legislative Exchan ALEC 1 Form 990 (2015) American Legislative Exchange Council I Part IV] Checklist of Required Schedules (continued) 52-0140979 Page4 Yes 20a3 Did the organization operate one or more hospital faculties? If "Yes," complete Schedule H b If "Yes" to line 20a, did the organization attach a copy of its audited finanCIal statements to this return? 20a 20b No X 21 ' Did the organization report more than $5,000 of grants or other as5istance 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 a55istance to or for domestic indiViduals 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 24a 23 X Did the organization have a tax-exempt bond issue With an outstanding prinCIpal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If "Yes," answer lines 24b through 24d and complete b Schedule K. If "No", go to [me 25a 24a Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? 24b c Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-e-xempt bonds? 24c d Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year? 24d , 25a 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, Partl b Is the organization aware that it engaged in an excess benefit transaction With a disqualified person in a prior year, and X 25a X 25b X 26 X 27 X 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 Did the organization prowde 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 27 of any of these persons? If "Yes," complete Schedule L, Part III Was the organization a party to a busmess transaction With one of the followmg parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions). 28 a A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV 28a X b A family member of a current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV 28b X 0 An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? If "Yes," complete Schedule L, Part IV 29 30 31 28c X Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M Did the organization receive contributions of art, historical treasures, or other Similar assets, or qualified conservation 29 X contributions? If "Yes," complete Schedule M 30 X 31 X 32 X 33 X 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 301 .7701 2 and 301 7701 -3? If "Yes," complete Schedule R, Partl 34 Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part v, [me 1 35a , . Did the organization have a controlled entity Within the meaning of section 512(b)(13)? 34 X 353 X b If "Yes" to line 35a, did the organization receive any payment from or engage in any transaction With a controlled entity 36 Within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 35b Section 501(c)(3) grganizations. Did the organization make any transfers to an exempt 7non;charitable7 related orgaanatipn? 7 If "Yes," complete Schedule R, Part V, line 2 37 7 7 7 , 7 36 X 37 X Did the organization conduct more than 5% of its actiwties through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI 38 X 7 Did the organization complete Schedule 0 and prowde explanations in Schedule 0 for Part VI, lines 11b and 19? Note. All Form 990 filers are reqwred to complete Schedule 0 38 X Form 990 (2015) 532004 12-16-15 08221108 786783 alec 4 2015.04030 American Legislative Exchan ALEC 1 'mewopmm I Part Vj American Legislative Exchange Council 52-0140979 Pwe5 Statements Regarding Other IRS Filings and Tax Compliance Check if Schedule 0 contains a response or note to any line in this Part V El Yes 13 Enter the number reported in Box 3 of Form 1096. Enter -0- if not applicable b Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable c 1a 28 1b 0 No Did the organization comply With backup Withholding rules for reportable payments to vendors and reportable gaming (gambling) Winnings to prize Winners? 1c X 2b X 23 Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or Within the year covered by this return b 23 53 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-IIIe (see instructions) 33 Did the organization have unrelated busmess gross income of $1,000 or more during the year? b 3a If "Yes," has it filed a Form 990-T for this year? If "No, " to [me 3b, prowde an exp/anatIon In Schedule 0 X 3b 43 At any time during the calendar year, did the organization have an interest in, or a Signature or other authority over, a finanCIal account in a foreign country (such as a bank account, securities account, or other financial account)? 4a X 5a 5b X X 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). 5a Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? b Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction? , c , 6a i If "Yes," to line 5a or 5b, did the organization file Form 8886-T? . any contributions that were not tax deductible as charitable contributions? i b 5c Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization what , Ga 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? b If "Yes," did the organization notify the donor of the value of the goods or sewices prowded? c Did the organization sell, exchange, or otheMise dispose of tangible personal property for which it was reqUIred 3 to file Form 8282? . d If "Yes," indicate the number of Forms 8282 filed during the year I i i 7a 7b X 7c X 7d e Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract? 7e X f Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? 71 X g If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as reqUIred? 79 h If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-0? 8 Sponsoring organizations maintaining donor advised funds. Did a donor adVIsed fund maintained by the 7h sponsoring organization have excess busmess holdings at any time during the year? Sponsoring organizations maintaining donor advised funds. 9 l X If "Yes," did the organization include With every soli0itation an express statement that such contributions or gifts 8 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 9a 9b Section 501(c)(7) organizations. Enter- a Initiation fees and capital contributions included on Part VIII, line 12 b Gross receipts, included on Form 990, Part Vlll, line 12, for public use of club faculties 11 Section 501(c)(12) organizations. Enter. 10a 10b a Gross income from members or shareholders 11a b Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) 1 1b 12a Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041 ? b 13 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? Note. See the instructions for additional information the organization must report on Schedule O 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 c Enter the amount of reserves on hand , , , 13a - 777 77777 13b , 13c 14a Did the organization receive any payments for indoor tanning serwces during the tax year? b 7 , If "Yes," has it filed a Form 720 to report these payments? If "No, " prowde an explanation In Schedule 0 14a X 14b Form 990 (2015) I 532005 ' 12-16-15 5 08221108 786783 alec 2015.04030 American Legislative Exchan ALEC 1 Form 990 2015) American Legislative Exchange Council 52-0140979 Paqe6 Part VI Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and fora "No" response to [me 8a, 8b, or TDD below, describe the Clrcumstances, processes, or changes In Schedule 0. See Instructions. Check if Schedule 0 contains a response or note to any line in this Part VI Section A. Governing Body and Management body delegated broad authority to an executive committee or Similar committee, explain in Schedule 0. b Enter the number of voting members included in line 1a, above, who are independent 1b 2 Did any officer, director, trustee, or key employee have a family relationship or a busmess relationship With any other officer, director, trustee, or key employee? 2 i Did the organization make any Significant changes to its governing documents Since the prior Form 990 was filed? Did the organization become aware during the year of a Significant diverSion of the organization's assets? Did the organization have members or stockholders? 01 4 6 7a i xxx Did the organization delegate control over management duties customarily performed by or under the direct supewi5ion of officers, directors, or trustees, or key employees to a management company or other person? Did the organization have members, stockholders, or other persons who had the power to elect or appomt one or more members of the governing body? l No 7 7 24 - i ' 01014500 3 Yes j- w 24 x; 1a Nl 1a Enter the number of voting members of the governing body at the end of the tax year If there are material differences in voting rights among members of the governing body, or if the governing 7a X b Are any governance deCISIOnS of the organization reserved to (or subject to approval by) members, stockholders, or i persons other than the governing body? 8 i 7b Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the followmg; a The governing body? b Each committee With authority to act on behalf of the governing body? 9 X 77;; 7'7 7 83 8b X 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 9 X Section B. Policies (This Section B requests Information about pol/ales not reqwred by the Internal Revenue Code ) Yes 10a Did the organization have local chapters, branches, or affiliates? b If "Yes," did the organization have written poli0ies and procedures governing the actIVItieS of such chapters, affiliates, and branches to ensure their operations are consistent With the organization's exempt purposes? 11a Has the organization provrded a complete copy of this Form 990 to all members of its governing body before filing the form? b 10a 10b 1 1a X Describe in Schedule 0 the process, if any, used by the organization to reVIew this Form 990. 12a 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 Did the organization regularly and conSiStently monitor and enforce compliance With the policy? If "Yes," describe In Schedule 0 how thls was done 7 12a 12b X X 12c X 13 Did the organization have a written whistleblower policy? 13 14 Did the organization have a written document retention and destruction policy? 14 X X i 77 77 15a 7 X 15b 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 de0ision? a The organization's CEO, Executive Director, or top management official b Other officers or key employees of the organization No X If "Yes" to line 15a or 15b, describe the process in Schedule 0 (see instructions) 16a Did the organization invest in, contribute assets to, or partICIpate in a JOInt venture or Similar arrangement With a taxable entity during the year.7 7 7 77777 7 16a b If "Yes," did the organization follow a written policy or procedure requmng the organization to evaluate its partICIpation in jomt venture arrangements under applicable federal tax law, and take steps to safeguard the organization's exempt status With respect to such arrangements? 77 777 16b X 7 Section C. Disclosure 17 List thestateswith which a copy of this F093) is r7e7quwed to befiled F 599 SChedUIe 0 for a full "5t 0f States 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 i 19 E] Another's webSite Upon request iii Other (explaln In Schedule 0) Describe in Schedule 0 whether (and if so, how) the organization made its governing documents, conflict of interest policy, and finanCIal Statements available to the public during the tax year. 20 State the name, address, and telephone number of the person who possesses the organization's books and records; D Lisa Bowen , VP - Finance/Admin. - 703-373-0933 2 9 00 Crystal Drive , 6th Floor , Arlington , VA 222 02 532006 12-16-15 12241025 786783 alec I , - - - - 7 Form 990 (2015) 6 2015 . 04030 American Legislative Exchan ALEC*1 ' Form 990 (2015) American Legislative Exchanqe Council 5210140979 Part VII) Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors Page 7 CI Check if Schedule 0 contains a response or note to any line in this Part VII Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees 1a Complete this table for all persons requrred 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 organization's five current highest compensated employees (other than an officer, director, trustee, or key employee) who received reportv 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 capacrty 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 followrng order; indiVidual 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) (B) (C) (D) (E) (F) Name and Title Average (do not czgf'rgggman one Reportable Reportable Estimated hours per box. unless person is both an compensation compensation amount of week omce' and a d'wcw'musm) from from related other the organizations compensation organization (W-2/1099-MISC) (list any g hours for f, related organizations 3 below llne) (1) Senator Leah Vukmir, WI 1 o 00 Senator James Buck, IN 1 . 00 Chair (2) First Vice Chair (3) Senator Wayne Niederhauser, UT Representative Gary Banz , OK Representative Phil King, Tx Senator Joel Anderson, CA Senator Bill Cadman, C0 Representative Alan Clemmons, sc; Director (9) Senator Andre Cushing, ME WY,- (15) IA; Director 532007 12-16-15 08221108 786783 alec X X 0 . 0 . 0 o X X 0 c 0 . 0 . X X 0 . 0 . 0 . X X 0 . 0 . 0 . X 0 . 0 . 0 . X 0 . 0 u 0 . X 0. 0. 0. X 0 . 0 . 0 . X 0. 0. 0. X 0 o 0 o 0 . X 0 o 0 e 0 . X 7 *9 E 7 7 0 u 7 7 7 0f. 7 X 0 . 0 . 0 . X 0 c 0 . 0 . X 0 . 0 o 0 . X 0 . 0 . 1 . 00 1 c 00 Director (17) Representative John Piscopo, CT 0 . 1 . 00 Director (16) Representative Dawn Pettengill , 0 o 1 . 00 Director Speaker Ray Merrick, KS 0 o 1 . 00 Director (14) Representative Norine Kasperik, X 1 . 00 Director (13) Speaker William Howell, VA X l o 00 Director (12) Senator Judson Hill, GA E E g 5 Es E 1 . 00 IN; Director (11) Speaker Philip Gunn, MS organizations 1 o 00 Director (10) Representative Dave Frizzell , and related E 2% E 1 c 00 Director (8) 3 Eu 5 1 . 00 Director (7) E from the organization 1 . 00 Immediate Past Chair (6) E (W-2/1099-MISC) 1 o 00 Secretary (5) i; .. g 1 o 00 Second vice Chair (4) g g g 1 o 00 0 . Form 990 (2015 7 2015.04030 American Legislative Exchan ALEC 1 iForm 990 (2015) American Legislative Exchanqe Council 52-0140979 PaggE Bart Vm Section A. OfficersLDirectors, Trustees, Key Em loyees, and Highest Compensated Employees (continuecy (A) Name and title 1 (B) Average (C) (do M C;$321.32 man 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 organizations (W-2/1099-MISC) compensation from the ("St any hours for % is g, the organization related 5 g g (W-2/1099-MISC) organizations a g a; g and related g 5 E;- gg E organizations below "'19) (18) Representative Jason Saine , NC X 0 o 0 . 0 . X 0 o 0 o 0 . X 0 o 0 o 0 . X 0 . 0 o 0 . X 0 . 0 . 0 . X 0 . 0 c 0 . X 0 o 0 o 0 . 416,128. 0. 617. 1 o 00 Director (20) Representative Blair Thoreson, 1 - 00 ND,- Director (21) Representative Curry Todd; TN 1 o 00 Director (22) Speaker Linda Upmeyer, r2 E S a 39% a 1 - 00 Director (19) Senator William Seitz, OH 2 organization IA 1 . 00 Director (23) Senator Susan Wagle, KS 1 . 00 Director (24) Representative Joe Harrison, LA 1 . 00 Director (25) Lisa Nelson 40.00 cro X (26) Lisa Bowen 40.00 VP - Finance/Admin; X 1474713 0 0 . 2L156 . r 563,841. 0. 25,773. c Total from continuation sheets to Part VII, Section A D 722 , 755 . 0. 8 8 L6 8 2 . d Totaimiinesibandm) > 1,286,596. 1b Sub-total 2 0. 114,455. Total number of indiViduals (including but not limited to those listed above) who received more than $100,000 of reportable comensation from the organization L 7 Yes 3 No 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 Indrvrdual 3 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 Indivrdual 5 Did any person listed on line 1a receive or accrue compensation from any unrelated organization or indiVidual for sewices rendered to the mnization? If "Yes," complete Schedule J for such person Section B. Independent Contractors X 4 1 4 X 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 year ending With or wrthin the omnization's tax year (A) (B) (C) Name and busrness address Description of servrces Compensation CMI Communications , 40 0 Mile Crossing Blvd. , RochesterLNY 14624 Berman & Co . , 1090 Vermont Ave . , 800, Washington, DC 20005 2 Audio Visual 1654326. Consulting 100,800. Suite 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 See Part VII , 2 Section A Continuation sheets Form 990 (2015) 532008 12-16-15 8 08221108 786783 alec 2015.04030 American Legislative Exchan ALEC 1 American Legislative Exchange Council meggugnm PmeQ L i ] Part VIII I Statement of Revenue 52-0140979 E Check if Schedule 0 contains a response or note to any line in this Part VIII RelaitBeid or Unrggted Regygguggfggggd exempt function revenue busrness revenue sections 512 . 514 Total revenue 35, .3 5; g 1 a Federated campaigns b Membership dues 1a 1b uT< c Fundrarsrng events 10 55 d Related organizations 1d (21% 1e .32 If) e Government grants (contributions) f All other contributions, gifts, grants, and 55 Similar amounts not included above 5 r 000 - 1f 7 , 3 8 8 , 6 0 0 . p 7,393,600. hTmnAmmMsmnt 0% Business Cod 3 '50 c Publications e e n. f -. -- 900099 1,033,451.1,033,451. 75,869. 75,869. 900099 2a Conferences/seminars b Membership dues 3% y . g Noncash contributions included in lines 1a-If $ is 1,486. 1,486. 900099 All other program service revenue p 1,110,806. gTd%Ames%2f Investment income (including diVidends, interest, and 3 other srmilar amounts) D 4 Income from investment of tax-exempt bond proceeds D 5 Royalties D (i) Real (ll) Personal (i) Securities (ii) Other 2 , 97l . 2 , 971 . 6 3 Gross rents b Less; rental expenses c Rental income or (loss) D d Net rental income or (loss) 7 a Gross amount from sales of assets other than inventory b Less; cost or other basrs and sales expenses c Gain or (loss) D d Net gain or (loss) g 5 8 a Gross income from fundraismg events (not of including $ E contributions reported on line 10). See Part IV, line 18 5 g b Less direct expenses a b D c Net income or (loss) from fundraismg events 9 a Gross income from gaming activrties. See a Part IV. line 19 b b Less direct expenses c Net income or (loss) from gaming activrties D 10 a Gross sales of inventory, less returns and allowances a b b Less; cost of goods sold inventory of sales from (loss) or c Net income Miscellaneous Revenue 11a Sublease income ** D Business Cod , , - 900099 476,751. p 476,751. 476,751. b c d All other revenue ermmAmmmsnand Totalrevenue.Seeinstructions. 12 532009 12-16-15 b 8,984,128.l,587,557. 0. 2,971. Form 990 (2015) *" Sublease income - from non-investment property; non-debt financed 08221108 786783 alec 10 2015.04030 American Legislative Exchan ALEC 1 rammm2m5 American Le islative Exchan e Council 52-0140979 Pae10 Part IX' Statement of Functional Expenses Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other ogganrzatrons must complete column (A) Check if Schedule 0 contains a response or noteotAc; any line in this Part 0(3) (C) C1 Do not include amounts re orted on lines 6b, 7b. ab, 9b. and 10b orParfvm. 1 D) To'a' memes 00352122808 3.123231%??? 135535.429 Grants and other assstance to domestic organizations and domestic governments. See Part IV, line 21 2 Grants and other assrstance to domestic 3 Grants and other a55istance to foreign organizations, foreign governments, and foreign indiViduals See Part IV, lines 15 and 16 Benefits paid to or for members 15 , 750 . 15 , 750 . 956,426. 680,844. 252,952. 22,630. 1,939,982. 1,578,341. 176,734. 184,907. indiViduals See Part IV, line 22 4 5 Compensation of current officers, directors, trustees,andkeyemployees 6 Compensation not included above, to disqualified persons (as defined under section 4958(l)(1)) and persons described in section 4958(c)(3)(B) 7 Othersalariesandwages 8 PenSion plan accruals and contributions (include 55, 635 . 43 , 578 . 7 , 975 . 4 , 082 . 9 Otheremployeebenefits 257,745. 211A10. 22,470. 23,865. 10 Payrolltaxes 184,156. 144,247. 26,399. 13,510. 11 Fees for servrces (non-employees); 99,333. 54,705. 77,977. 42,944. 14,125. 7,779. 7,231. 3,982. section 401(k) and 403(b) employer contributions) a Management b Legal c Accounting d Lobbying e Prolessronal fundraismg servrces. See Part IV, line 17 f 83 , 750 . 83 , 750 . Investment management fees 9 Other (If line Ilg amount exceeds 10% of line 25, column (A) amount, list line 119 expenses on Sch 0.) 178 , 374 . 176 , 705 . 25 , 249 . 25 , 249 . OWmemmwm 495,639. 332,552. 33,228. 129,859. Informationtechnology 161,018. 126,399. 22,897. 11,722. 1,021,541. 230,102. 801,910. 223,206. 145,263. 6,241. 74,368. 655. 12 Advertrsrng and promotion 13 14 15 Royalties 16 17 Occupancy Travel 18 1 , 669 . Payments of travel or entertainment expenses for any federal. state, or local public ofhcrals 531 , 443 . 460 , 449 . 70 , 994 . 1 , 448 , 3 1 5 . 1 , 351 , 691 . 9 6 , 37 0 . 2 54 . 2,334. 1,832. 332. 170. 1 5 2 L3 1 4 . 119 , 567 . 21 , 659 . 11 , 088 . 38L911. 31,516. 4,891. 2,504. 206,300. 138,204. 134,890. 206,300. 3,016. 298. c Subscriptions/research 41,699. 38,160. 1,722. 1,817. d Staff development 15,115. 13,830. 1,285. 42,308. 8,376,348. 39,688. 6,672,735. 1,816. 1,124,448. 19 Conferences, conventions, and meetings 20 interest 21 Payments to affiliates 22 Deprecration, depletion, and amortization 23 insurance 24 Other expenses. Itemize expenses not covered above. (List miscellaneous expenses in line 24c. ll line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule 0.) a Bad debt b Dues and membership e Allotherexpenses 25 Totaltunctionalexpenses.AddlinesIthrough24e 26 804. 579,165. Joint costs Complete this line only if the organization reported in column (B) IOInI costs from a combined educational campaign and fundraismg solicitation. Check here > if following SOP 98-2 (A80 958-720) 532010 12-16-15 Form 990 (2015) 11 12231108 786783 alec 2015.04030 American Legislative Exchan ALEC l . Form 990 (2015) American Legislative Exchange Council I Part X 1) Balance Sheet 52-0140979 Page11 El Check if Schedule 0 contains a response or note to any line in this Part X 1 2 3 Cash - non-interest-bearing Savmgs and temporary cash investments Pledges and grants receivable, net 4 Accounts receivable, net 5 Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees Complete Part II of Schedule L 6 , (A) (B) Beginning of year End of year 962 , 563 . 1 , 482 , 034 . 850 , 292 . 1 2 3 1 , 083 , 635 . 1 , 374 , 813 . 1 , 202 , 517 . 46 , 400 . 4 32 , 488 . , 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 59, employees' beneficrary organizations (see instr). Complete Part II of Sch L 6 a 7 Notes and loans receivable, net 7 < 8 Inventories for sale or use 9 Prepaid expenses and deferred charges 8 65 , 943 . 9 19 3 , 640 . 10a Land, burldings, and eqUIpment; cost or other basrs. Complete Part VI of Schedule D b Less; accumulated deprecration 3 11 12 Investments - publicly traded securities Investments - other securities. See Part IV, line 11 13 14 Investments - program-related. See Part IV, line 11 Intangible assets 1 , 737 , 143 . 866 , 341 . 8 8 4 , 5 3 1 . 10c 117 , 000 . 11 12 870 , 802 . 117 , 000 . 13 14 15 Otherassets.SeePart IV, line11 16 Total assets. Add lines 1 through 15 (must equal line 34) 17 Accounts payable and accrued expenses 18 Grants payable , 322,736. 15 232, 384. 4 , 7 3 l , 49 9 . 16 5 , 107 , 279 . 17 562 , 989 . 583 , 131 . 18 19 Deferred revenue 20 Tax-exempt bond liabilities 20 21 22 Escrow or custodial account liability. Complete Part IV of Schedule D Loans and other payables to current and former officers, directors, trustees, 21 LE 277, 959. 19 242 , 505. key employees, highest compensated employees, and disqualified persons. @ "' 10a 10b Complete Part II of Schedule L 22 23 Secured mortgages and notes payable to unrelated third parties 23 24 Unsecured notes and loans payable to unrelated third parties 24 25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 1724) Complete Part X of g 26 ScheduleD Total liabilities. Add llnes 17 through 25 Organizations that follow SFAS 1 17 (ASC 958), check here D complete lines 27 through 29, and lines 33 and 34. 3; g as 27 28 Unrestricted net assets Temporarily restricted net assets Tc) 29 Permanently restricted net assets .3 1,610,787. 25 2 , 471 , 877 . 26 1,434,383. 2 . 23 9 , 877 . 37 , 437 . 2 , 222 , 185 . 632 , 440 . 2 , 2 3 4 , 9 62 . LEI and 27 28 29 Organizations that do not follow SFAS 1 17 (ASC 958), check here D 13 '5 and complete lines 30 through 34. 13 30 Capital stock or trust princrpal, or current funds 30 5 31 Paid-in or capital surplus, or land,burlding, or equrpment fund 7 31 1;; z 32 33 Retained earnings, endowment, accumulated income, or other funds Totalnetassetsorfundbalances , 2,259,622. 32 33 2,867,402. 34 Total liabilities and net assets/fund balances 4 , 731 , 499 . 34 5 , 10 7 , 2 7 9 . Form 990 (2015) 532011 12.16-15 08221108 786783 alec 12 2015.04030 American Legislative Exchan ALEC 1 .Form 990 (2015) American Legislative Exchange Council 52-0140979 Page 12 Part XII Reconciliation of Net Assets CI Check if Schedule 0 contains a response or note to any line in this Part XI 1 2 3 4 Total revenue (must equal Part VIII, column (A), line 12) Total expenses (must equal Part IX, column (A), line 25) Revenue less expenses. Subtract line 2 from line 1 Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) 1 2 3 4 5 Net unrealized gains (losses) on investments 5 6 Donated servrces and use of facrlities 6 7 Investment expenses 8 Prior period adlustments 9 Other changes in net assets or fund balances (explain in Schedule 0) 10 8 , 984 8, 376 607 2 , 259 , , , , 128 348 780 622 . . . . 7 , 8 9 0 . Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33, coiumn(B)) Part XII] Financial Statements and Reporting 10 2,867,402. C] Check if Schedule 0 contains a response or note to any line in this Part XII Yes Accounting method used to prepare the Form 9902 121 Cash [E] Accnial No [Z] Other If the organization changed its method of accounting from a prior year or checked "Other," explain in Schedule 0 23 Were the organization's finanCiaI statements compiled or reVIewed by an independent accountant? 2a X If "Yes," check a box below to indicate whether the finanCIal statements for the year were compiled or revrewed on a separate basrs, consolidated basrs, or both; 121 Separate basrs '3 Consolidated baSIS El Both consolidated and separate basis Were the organization's fmancral statements audited by an independent accountant? 2bX If "Yes," check a box below to indicate whether the fmancral statements for the year were audited on a separate basrs, consolidated basrs, or both' 121 Separate basrs [XI Consolidated basrs 121 Both consolidated and separate basrs If "Yes" to line 2a or 2b, does the organization have a committee that assumes responsrbility for oversrght of the audit, reView, or compilation of its fmancral statements and selection of an independent accountant? If the organization changed either its oversight process or selection process during the tax year, explain in Schedule 0. 3a As a result of a federal award, was the organization requrred to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133? If "Yes." did the organization undergo the requrred audit or audits? If the organization did not undergo the requrred audit or audits, explain why in Schedule 0 and describe any steps taken to undergo such audits 2c X 33 X 3b Form 990 (2015) 532012 12-16-15 13 08221108 786783 alec 2015.04030 American Legislative Exchan ALEC 1 . SCHEDULE A (FM, 99,, 0,990.52) OMB No 1545-0047 . . Public Charity Status and Public Support m Complete if the organization is a section 501(c)(3) organization or a section 2015 . 4947(a)(1) nonexempt charitable trust. Demmem 0' "16 Treasury 'mema' Revenue sm'ce D Attach to Form 990 or Form 990-EZ. D Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.lrs.gov/form990. Name of the organization Employer identification number American Legislative Exchange Council FPart I I Open to Public ["5990ti0" 52-0140979 Reason for Public Charity Status (All organizations must complete this part) See instructions no 50 u noun The organization is not a private foundation because it is; (For lines 1 through 11, check only one box.) 1 2 3 01 4 7 8 9 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 (Form 990 or 990-EZ)) A hospital or a cooperative hospital servrce 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 actiVities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3% of its support from gross investment [IE income and unrelated busrness taxable income (less section 511 tax) from busrnesses acquued by the organization after June 30, 1975 1O 11 a b 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 exclusrvely 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 119. 121 Type I. A supporting organization operated, supervrsed, or controlled by its supported organization(s), typically by giVing the supported organization(s) the power to regularly appornt or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B. 121 Type II. A supporting organization supervrsed or controlled in connection With its supported organization(s), by havrng 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 121 Type III functionally integrated. A supporting organization operated in connection With, and functionally integrated With, d II! Type III non-functionally integrated. A supporting organization operated in connection With its supported organization(s) its supported organization(s) (see instnictions). You must complete Part IV, Sections A, D, and E. that IS not functionally integrated. The organization generally must satisfy a distribution requrrement and an attentiveness requrrement (see instructions). You must complete Part IV, Sections A and D, and Part V. e f 9 E1 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. Enter the number of supported organizations , Prowde the followrng information about the supported organization(s) (i) Name of supported (ii) EIN (iii) Type of organization (iv) Is the organization listed in your organization (described on lines 1 . 9 above (see instructions)) governing document? Yes No iii; (v) Amount of monetary (vr) Amount of support (see instructions) other support (see instructions) Total LHA For Paperwork Reduction Act Notice. see the Instructions for Form 990 or 990-EZ. 08221108 Schedule A (Form 990 or 990-EZ) 2015 532021 00-23-15 786783 alec 14 2015.04030 American Legislative Exchan ALEC 1 52-0140979 2015 American Le 0 islative Exchanoe Council Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) 1Schedule A Form 990 or 990-E Paoe2 (Complete only If you checked the box on Me 5, 7, or 8 of Part I or If the organIzatIon faIled to quaIIfy under Part III If the organIzatIon faIIs to qualIfy under the tests lIsted below, please complete Part III ) Section A. Public Support Calendar year (or fiscal year beginning in) P 1 (a) 2011 (b) 2012 (c) 2013 (d) 2014 (e) 2015 (0 Total GItts, grants, contrIbutIons, and membershIp fees recered. (Do not Includeany"unusualgrants ") 7759834 . 7216208 . 5825882 . 6231036 . 7393600 . 34426560 . 7759834 . 7216208 . 5825882 . 6231036 . 7393600 . 34426560 . 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 TotaI.AddlInes1through3 5 The portIon of total contrIbutIons by each person (other than a governmental unIt or publicly supported organIzatIon) Included on Me 1 that exceeds 2% of the amount shown on km 11, coiumn(f) 6 1240778. Public support. Subtract Me 5 from IIne 4 331 8 57 8 2 ' Section B. Total Support Calendar year (or fiscal year beginning in) P 7 Amountsfromllne4 8 (b) 2012 (a) 2011 (c) 2013 (f) Total (e) 2015 (d) 2014 7759834 . 7216208 . 5825882 . 6231036 . 7393600 . 34426560 . 6,541. 4,264. 2,226. 2,528. 2,971. 18,530. 193. 4,098. 318,086. 476.751. 476,751. 1275879. 35720969 . Gross Income from Interest, dIVIdends, payments recered on securItIes loans, rents, royaltIes andIncomefromsImIlarsources 9 Net Income from unrelated busmess actIVItIes. whether or not the busmess Is regularly earned on 10 Other Income. 00 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 12 I 6 , 024 , 484 . 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) orqanIzatIon, check thIs box and stop here F 12' Section C. Computation of Public Support Percentage 14 PublIc support percentage for 2015 (km 6, column (f) dIVIded by me 11, column (f)) 15 PublIc support percentage from 2014 Schedule A, Part II, km 14 14 92 . 90 % 15 9 2. 9 2 % 16a 33 1/3% support test- 2015. If the organIzatIon dId not check the box on Me 13, and km 14 Is 33 1/3% or more, check thIs box and pm stop here. The organIzatIon qualIers as a publIcly supported organIzatIon b 33 1/3% support test - 2014. If the organIzatIon dId not check a box on km 13 or 16a, and Me 15 Is 33 1/3% or more, check thIs box and stop here. The organIzatIon qualIers as a publIcly supported organIzatIon b E] 17a 10% -facts-and-circumstances test - 2015. If the organIzatIon dId not check a box on Me 13, 16a, or 16b, and Me 14 Is 10% or more, 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 "factsand-CIrcumstances" test. The organIzatIon qualIers as a publIcly supported organIzatIon b [j 7 b 10% -facts-and-circumstances test- 2014. If the organIzatIon dId not check a box on Me 13, 16a, 16b, or 175.1, and him 15 Is 10% or 7 W V more, and If the organIzatIon meets the "facts-and-CIrcumstances" test, check thIs box and stop here. ExplaIn In Part VI how the 18 organIzatIon meets the "facts-and-0Ircumstances" test The organIzatIon quaIIers as a publIcly supported organIzatIon b I3 Private foundation. If the organlzatlon dId not check a box on Me 13, 16a, 16b, 17a, or 17b, check thIs box and see Instmctlons ) El Schedule A (Form 990 or 990-EZ) 2015 532022 09-23-15 15 12281108 786783 alec 2015.04030 American Legislative Exchan ALEC 1 dembAme%0m9%E Part III ansAmerican Leoislative Exchan-e Council 52-0140979 Pmea 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 faIIed to quaIIfy under Part II. If the organIzatIon faIIs to quaIIfy under the tests IIsted below, please complete Part II.) Section A. Public Support Calendar year (or fiscal year beginning in) b 1 GIfts, grants, contrIbutIons, and membershIp fees recered. (Do not Include any "unusual grants ") 2 Gross receIpts from admIss'Ions, merchandIse sold or serVIces performed, or faCIIItIes furnIshed In (a) 2011 (b) 2012 (c) 2013 (d) 2014 (e) 2015 "Hotel (a) 2011 (b) 2012 (c) 2013 (d) 2014 (e) 2015 (f) Total any actIVIty that Is related to the organIzatIon's tax-exempt purpose 3 Gross receIpts from actIVItIes that are not an unrelated trade or busIness under sectIon 513 4 Tax revenues IeVIed for the organIzatIon's benefIt and eIther pad to I or expended on Its behalf 5 The value of serVIces or faCIIItIes furnIshed by a governmental unIt to the organIzatIon WIthout charge 6 Total. Add lInes 1 through 5 7a Amounts Included on lInes 1. 2, and 3 recered from dIsquaIIerd persons b Amounts Included on lInes 2 and 3 recelved from other than dIsquaIIt'Ied 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 sunnort. (SubtractlIne7clromIIn96) Section B. Total Support Calendaryear (orfiscal year beginning in) b 9 Amounts from lIne 6 10a Gross Income from Interest, dIVIdends, payments recered on securItIes loans, rents, royaltIes and Income from SImIlar sources b Unrelated busmess taxable Income (less sectIon 511 taxes) from busmesses achIred after June 30, 1975 c Add lInes 10a and 10b 11 Net Income from unrelated busmess actIVItIes not Included In lIne 10b, whether or not the busmess Is regularly earned 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 c, 100, 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, I 1 check thIs box and stop here Section C. Computation of Public Support Percentage FE 15 PubIIc support percentage for 2015 (lIne 8. column (f) dIVIded by km 13, column (f)) 15 % 16 PublIc support percentage from 2014 Schedule A, Part III, lIne 15 16 % Section D. Computation of Investment Income Percentage 17 Investment Income percentage for 2015 (lIne 10c. column (f) dIVIded by lIne 13, column (f)) 17 18 Investment Income percentage from 2014 Schedule A, Part III, lIne 17 18 19a 33 1/3% support tests - 2015. 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 quaIIers as a publIcly supported organIzatIon % % > El b 33 1/3% support tests - 2014. If the organIzatIon dId not check a box on lIne 14 or lIne 19a, and lIne 16 Is more than 33 1/3%, and 20 lIne 18 IS not more than 33 1/3%, check thIs box and stop here. The organIzatIon quaIIers as a publIcly supported organIzatIon D I3 Private foundation. If the organIzatIon dId not check a box on lIne 14, 19a, or 19b, check thIs box and see Instructlons bE 532023 09-23-15 08221108 786783 alec Schedule A (Form 990 or 990-EZ) 2015 16 2015.04030 American Legislative Exchan ALEC 1 sawmeAemmmmmememzmsAmerican Legislative Exchange Council 52-0140979Ihm4 I Part lVII Supporting Organizations (Complete only If you checked a box In line 11 on 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, commete Sections A and D, and complete Part V) Section A. All Supporting Organizations Yes 1 No Are all of the organization's supported organizations listed by name In the organization's governing documents? If "No" descnbe in Part VI how the supported organizations are desrgnated. If deSIgnated by class or purpose, descnbe the de5ignation. If historic and continumg relationship, explain. Did the organization have any supported organization that does not have an IRS determination of status 2 1 under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2). 3a 2 Did the organization have a supported organization described In section 501(c)(4), (5), or (6)? If "Yes," answer (b) and (0) below. 3a 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)? If "Yes," descnbe In Part VI when and how the organization made the determination. 3b 0 Did the organization ensure that all support to such organizations was used exclusively 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 11 b in Part I, answer (b) and (0) below 43 b Did the organization have ultimate control and discretion In deCIding 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 supervised 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)? If "Yes," explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used excluswely for section 170(c)(2)(B) purposes. 4c 5a Did the organization add. substitute, or remove any supported organizations during the tax year? If "Yes," answer (b) and (c) below 01' 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 organizing document authonzmg such action; and (iv) how the action was accomplished (such as by amendment to the organizing document) 5a b Type I or Type II only. Was any added or substituted supported organization part of a class already deSIgnated in the organization's organIZIng document? 5b c Substitutions only. Was the substitution the result of an event beyond the organization's control? 6 5c Did the organization prowde support (whether In the form of grants or the prOVISlon of serVIces or faCIlItIes) to anyone other than (I) its supported organizations, (Ii) indiViduals that are part of the charitable class benefited by one or more of its supported organizations, or (III) other supporting organizations that also support or benefit one or more of the filing organization's supported organizations? If "Yes," prowde detail in 7 8 Part VI. Did the organization prowde a grant, loan, compensation, or other Similar payment to a substantial contributor (defined In section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity With regard to a substantial contributor? If "Yes," complete Part I of Schedule L (Form 990 or 990-EZ). Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 79 6 If "Yes," complete Part I of Schedule L (Form 990 or 990-EZ). 8 7 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. 93 b Did one or more disqualified persons (as defined In line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If "Yes," prowde detail in Part VI. c - l , 1 9b Did a disqualified person (as defined in lIne 93) have an ownership Interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If "Yes, " prowde detaII in Part VI. 9c 10a Was the organization subject to the excess busmess holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally Integrated supporting organizations)? If "Yes," answer 10b below 103 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 business holdings.) 532024 09-23-15 08221108 786783 alec 10b Schedule A (Form 990 or 990-EZ) 2015 17 2015.04030 American Legislative Exchan ALEC 1 'ScheduleA(Form990or990-EZ)2015 American Legislative Exchange Council 52-0140979 Page5 I Part IV] Supporting Organizations (continued) Yes No Yes No Yes No Yes No Yes No 11 . 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 (c) below, the governing body of a supported organization? 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 in Part VI. 11c 11a Section B. Type I Supporting Organizations 1 Did the directors, trustees, 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, " describe in Part VI how the supported organization(s) effectively operated, superwsed, or controlled the organization's actiwties. 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 restnctions, if any, applied 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 providing such benefit camed out the purposes of the supported organization(s) that operated, superwsed, 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. All Type III Supporting Organizations 1 Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization's tax year, (I) a written notice describing the type and amount of support prowded during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (Iii) copies of the organization's governing documents in effect on the date of notification, to the extent not preVIously prowded? 2 Were any of the organization's officers, directors, or trustees either (i) appomted or elected by the supported organization(s) or (Ii) serVIng 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 mice in the organization's Investment pOIICleS 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's 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 yea(see Instructions).- 3 E1 The organization satisfied the ActIVIties Test Complete lIne 2 below. b D The organization is the parent of each of its supported organizations. Complete lIne 3 below. c 2 [Z] The organization supported a governmental entity Describe in Part VI how you supported a government entity (see instructions ActIVItIes 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 organizatlons and explain how these actiwties directly furthered their exempt purposes, how the organization was responswe to those supported organizations, and how the organization determined 2a that these actiwties constituted substantially all of its activities. b Did the actiwties described in (a) constitute actIVIties that, but for the organization's Involvement, one or more 7 of the organization's supportediorganization(s) Would have been engaged In? If "Yes," explain in Part VI the 7 reasons for the organization's posmon that its supported organization(s) would have engaged in these 2b actiwties but for the organization's involvement. 3 Parent of Supported Organizations. Answer (a) and (b) below. a Did the organization have the power to regularly appomt or elect a majority of the officers, directors, or tnistees of each of the supported organizations? Prowde details in Part VI. 3a b Did the organization exerCIse a substantial degree of direction over the polICIes, programs, and actiwties of each of its supported organizations? If "Yes," describe in Part VI the role played by the organization in this regard. 532025 09-23-15 3b Schedule A (Form 990 or 990-EZ) 2015 18 08221108 786783 alec 2015.04030 American Legislative Exchan ALEC 1 sgwmeAfmm%0mewsnau5American Legislative Exchange Council lPartV' Type III Non-Functionally Integrated 509(a)(3)Supporting Organizations 52-0140979 PmeG II] Check here If the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 See instructions. All 1 other Type III non-functionally Integrated supporting organizations must complete Sections Athrough E. (B) Current Year (A) Prior Year (optional) Ul$00l04 monsoon- Section A - Adjusted Net Income Net short-temi capital gain Recoveries of prior-year distributions Other gross income (see instructions) Add lines 1 thrwh 3 DepreCIation and depletion Portion of operating expenses paid or incurred for production or collection of gross Income or for management, conservation, or q maintenance of propegv held for production of income (see instructions) 7 Other expensegsee instructions) 8 Adjusted Net lncomejsubtract lines 5, 6 and 7 from line 4) (B) Current Year (A) Prior Year Section B - Minimum Asset Amount (optional) Aggregate fair market value of all non-exempt-use assets (see Instructions for short tax year or assets held for part eram 00.059) 1 Avergge 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 Acqwsition Indebtedness applicable to non-exempt-use assets to Subtract line 2 from line 1d Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, OI) see instructions) leO'IUI-h QNQUI A (a) factors (explain In detail In Part VI); Net value of non-exempt-use assetsJsubtract line 4 from line 3) Multiply line SM .035 Recoveries ofmor-year distributions Minimum Asset Amount (add line 7 to line 6) Current Year UlnhQM-A Oath-500M; Section C - Distributable Amount Ad)usted net income forMor year (from Section A, line 8, Column A) Enter 85% of line 1 Minimum asset amount for prior year (from Section B, line 8, Column A) Enter greater of line 2 or lIne 3 Income tax Impgsed in prior year Distributable Amount. Subtract line 5 from lIne 4, unless subject to 6 E Check here if the current year is the organization's first as a non-functionaIIy-Integrated Type III supporting organization (see emergency temporary reduction (see Instructions) instructions) Schedule A (Form 990 or 990-EZ) 2015 532026 09-23-15 19 08221108 786783 alec 2015.04030 American Legislative Exchan ALEC 1 sawmeAanWOmemEzausAmerican Le islative Exchan e Council 52-0140979 Pae7 Part V I Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations (continued) Current Year Section D - Distributions Amounts paid to sugported orgnizations to accomplish exenygt gurposes Amounts paid to perform actIVIty that directly furthers exempt purposes of supported 1 2 (DSIGJO't-hw organizations, In excess of Income from activrty Administrative expenses paid to accomplish exermt grposes of supported organizations Amounts paid to achIre exempt-use assets Qualified set-aside amounts (prior IRS approval reqUIred) Other dIStHbUtIOIELdGSCrIbe In Part VI). See instructions. Total annual distributions. Add lines 1 through 6. Distributions to attentive supported organizations to which the organization is responswe Aprovrde details in Part VI) See Instructions. Distributable amount for 2015 from Section C, line 6 10 Line 8 amount dIVIded by Line 9 amount (5) (ii) (iii) Excess Distributions Underdistributions Distributable Amount for 2015 Pre-2015 Section E - Distribution Allocations (see instructions) 1 2 Distributable amount for 2015 from Section C, line 6 Underdistributions, If any, for years prior to 2015 (reasonable cause requrred-see Instructions) 3 Excess distributions carryover, if any, to 2015. a b c d From 2013 e From 2014 f Total of lines 33 throgqh e g Agplied to underdistributions of prior years h Agplied to 2015 distributable amount i Carryover from 2010 notgopliedJsee instructions) j Remainder. Subtract lInes 3&3h, and Si from 3f. Distributions for 2015 from Section D, line 72 $ 4 a Agplied to underdistributions of prior years b Agplied to 2015 distributable amount c Remainder. Subtract lines 4a and 4b from 4. I 5 Remaining underdistributions for years prior to 2015, if 6 any. Subtract lines 39 and 4a from line 2 (if amount Lreater than zero, see instnictions). Remaining underdistributions for 2015 Subtract lines 3h and 4b from line 1 (if amount greater than zero, see Instructions). 7 Excess distributions carryover to 2016. Add lines 3) 8 and 4c Breakdown of line 7 a b c Excess from 2013 d Excess from 2014 e Excess from 2015 V * * , 5 - Schedule A (Form 990,or 990-EZ) 2015 532027 09-23-15 20 08221108 786783 alec 2015.04030 American Legislative Exchan ALEC 1 I I SawmmAanWOmQWE zusAmerican Leo islative Exchanoe Council 52-0140979 Supplemental Information. Provrde the explanations requrred by Part II, line 10; Part II, line 17a or 17b, Part III, line 12; Pme8 Part IV, Section A, lines 1, 2, 3b, 30, 4b. 40, 5a, 6, 9a, 9b, 90, 11a, 11b, and 110; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1, Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V, Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6 Also complete this part for any additional information (See Instructions.) 532028 09-23-15 08221108 786783 alec Schedule A (Form 990 or 990-EZ) 2015 21 2015.04030 American Legislative Exchan ALEC 1 ' SCHEDULE 0 Political Campaign and Lobbying Activities 0MBN01545-0047 (Form 990 or 990-EZ) For Organizations Exempt From Income Tax Under section 501(c) and section 527 F Complete if the organization is described below. Department of the Treasury Internal Revenue Servrce 2015 F Attach to Form 990 or Form 990-EZ. Open to Public Inspection D Information about Schedule C (Form 990 or 990-EZ) and its instructions is at www.1rs.gov/form990. If the organization answered "Yes," on 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 I-C. 0 Section 501(0) (other than section 501(c)(3)) organizations. Complete Parts IA and C below. Do not complete Part IE 0 Section 527 organrzatronsr Complete Part l-A only. If the organization answered "Yes," on 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))z Complete Part "A. Do not complete Part "B. 0 Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h))z Complete Part "8 Do not complete Part "A If the organization answered "Yes," on 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 III. Name of organization Employer identification number American Legislative Exchange Council I Part l-AI 1 52-0140979 Complete if the organization is exempt under section 501 (c) or is a section 527 organization. Provrde a description of the organization's direct and indirect political campaign activrties in Part IV 2 Political expenditures 3 Volunteer hours I Part l-BI F $ 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 ex0ise tax incurred by organization managers under section 4955 F $ If the organization Incurred a section 4955 tax, did it file Form 4720 for this year? 4a Was a correction made? b If "Yes," describe In Part IV 3 LPart l-CI IZI Yes II] Yes IZI No IZI No 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 activrties 2 Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b F 3 F$ F$ Did the filing organization file Form 1 120-POL for this year? EIYes ENC Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing organization made payments For each organization listed, enter the amount paid from the filing 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, provrde Information In Part IV. (a) Name (b) Address (c) EIN (d) Amount paid from (e) Amount of political filing organization's contributions received and funds If none, enter -0-. promptly and directly delivered to a separate political organization If none, enter -0-. For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Schedule C (Form 990 or 990-EZ) 2015 LHA 532041 10-05-15 27 08221108 786783 alec 2015.04030 American Legislative Exchan ALEC 1 sawmmcmmn%0m9mmazm5American Legislative Exchange Council Part ll-A 52-0140979 Pmez Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)). A Check F III if the filing organization belongs to an affiliated group (and list In Part IV each affiliated group member's name, address, EIN, expenses, and share of excess lobbying expenditures). B Check F I3 If the filing organization checked box A and "limited control" provrsmns apply. (a) Filing organization's totals (D $00,000) Limits on Lobbying Expenditures (The term "expenditures" means amounts paid or incurred.) (b) Affiliated group 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 10 and 1d) . Lobbying nontaxable amount. Enter the amount from the followrng table In both columns. If the amount on line 1e, column (a) or (b) is; The lobbying nontaxable amount is; Not over $500,000 Over $500,000 but not over $1,000,000 Over $1,000,000 but not over $1,500,000 Over $1,500,000 but not over $17,000,000 Over $17,000,000 20% of the amount on line 1e. 8.292.598. 8.292.598. 564,630. $100,000 plus 15% of the excess over $500,000 $175,000 plus 10% of the excess over $1,000,000. $225,000 plus 5% of the excess over $1,500,000 $1,000,000. 141.158. 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 1c. If zero or less, enter -0- 0. 00 j If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting section 4911 tax for this year? IZI Yes EINo 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 23 through 2f.) Lobbying Expenditures During 4-Year Averaging Period Calendar year (a)2012 (b)2013 (c) 2014 (d)2015 576.295. 567.760. 531.893. 564,630. (e) Total (or fiscal year beginning in) 2a Lobbying nontaxable amount 2,240,578. b Lobbying ceiling amount 3,360.867. (150% of line 2a, column(e)) c Total lobbying expenditures d Grassroots nontaxable amount 144,074. 141,940. 132.973. 141.158. 560.145. e Grassroots ceiling amount (150% of line 2d, column (e)) 840,218. f Grassroots lobbying expenditures Schedule C (Form 990 or 990-EZ) 2015 532042 10-05- 15 08221108 786783 alec 2015.04030 American Legislative Exchan ALEC 1 Schedule c I=orm 990 or 990-EZ)2015 Ameri can Legi s lat ive Exchange Counc i l 5 2 - 0 1 4 0 9 7 9 age 3 I Part lI-B Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)). For each "Yes," response on lines 1a through 1i below, prowde in Part lVa detailed description (3) (b) of the lobbying actiwty. Yes 1 No Amount During the year, dId the filing organization attempt to Influence foreign, national, state or D'IO-hGQOU'm 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 10 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 offICIals, or a legislative body? Rallies, demonstrations, seminars, conventions, speeches, lectures, or any srmilar means? i Other activrties? j Total. Add lines 10 through 1i 2a Did the actiwties 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 fIlInLorganization Incurred a section 4912 tax, did it file Form 4720 for this year? Part Ill-A Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6). Yes 1 Were substantially all (90% or more) dues received nondeductible by members? 2 Did the organization make only in-house lobbying expenditures of $2,000 or less? 3 Did the organization ggree to carrLover lobbying and political expenditures from the smog/ear? No 1 , 2 3 IPart Ill-BI 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 III-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(e) 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 23 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 3 does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? , 4 5 Taxable amount of lobbying and golitical expenditures (see Instructions) IPart IV I Sylviemental Information 5 Prowde the descriptions reqUIred for Part l-A, line 1; Part I-B, line 4, Part l-C, line 5, Part "A (affiliated group list); Part "A lines 1 and 2 (see instructions), and Part "B, line 1. Also, complete this part for any additional information. Schedule C (Form 990 or 990-EZ) 2015 532043 10-05-15 29 08221108 786783 alec 2015.04030 American Legislative Exchan ALEC 1 . . SCHEDULE D (Form 990) Department of the Treasury Internal Revenue Serwce . OMB N 1545-0047 Supplemental Fmancral Statements *0 F Complete if the organization answered "Yes" on Form 990, Part IV, line 6. 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 123, or 12b. > AttaCh to Form 990- 20 1 5 . Open t9 PUDIIC '"5P3Ct'0" F Information about Schedule D (Form 990) and its instructions is at www.lrs.gov/form990. Employer identification number Name of the organization 52 - 0 14 0 97 9 American Legislative Exchange Council I Part I Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts.Compiete if the organization answered "Yes" on Form 990, Part IV, line 6 (a) Donor advrsed funds (b) Funds and other accounts 1 Total number at end of year 2 3 4 5 Aggregate value of contributions to (during year) Aggregate value of grants from (during year) Aggregate value at end of year Did the organization inform all donors and donor advrsors In writing that the assets held in donor adVIsed funds are the organization'5 property, subject to the organization'5 exclusrve legal control? IZI Yes III No [I Yes CI No Did the organization Inform all grantees, donors, and donor adVIsors In writing that grant funds canbe used only 6 for charitable purposes and not for the benefit of the donor or donor adVIsor, or for any other purpose conferring Impermissmle private benefit? I Part II 1 I Conservation Easements. Complete If the organization answered "Yes" on 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) [3 Protection of natural habitat III Preservation of a historically Important land area CI Preservation of a certified historic structure Preservation of open space Complete lines 2a through 2d If the organization held a qualified conservation contribution in the form of a day of the tax year QOU'ID 2 on the Id at the End of the T Y r Total number of conservation easements Total acreage restricted by conservation easements Number of conservation easements on a certified historic structure included in (a) Number of conservation easements included in (c) acqurred after 8/17/06, and not on a historic structure 3 listed In the National Register Number of conservation easements modified, transferred, released, extingmshed, or terminated by the organization during the tax 4 5 year F Number of states where property subject to conservation easement is located b Does the organization have a written policy regarding the periodic monitoring, inspection, handling of 6 Violations, and enforcement of the conservation easements It holds? 121 Yes 121 No Staff and volunteer hours devoted to monitoring, Inspecting, handling of Violations, and enforcrng conservation easements during the year 7 Amount of expenses incurred in monitoring, inspecting, handling of Violations, and enforcrng conservation easements during the year > $ F$ 8 Does each conservation easement reported on line 2(d) above satisfy the requrrements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? 9 . CI Yes 121 No In Part XIII, describe how the organization reports conservation easements in Its revenue and expense statement, and balance sheet, and include, if applicable, the text of the footnote to the organization'3 finanCIal statements that describes the organization'5 accounting for conservation easements. I Part III Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets. Complete If the organization answered "Yes" on Form 990, Part IV, line 8. 1a If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in Its revenue statement and balance sheet works of art, historical treasures, or other srmilar assets held for public exhibition, education, or research in furtherance of public servrce, provrde, 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 (ASC 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 servrce, provrde the following amounts relating to these items. (i) (ii) Assets Included In Form 990, Part X 2 7 Revenue included on Form 990, Part VIII, line 1 , F F $ F $ If the organization received or held works of art, historical treasures, or other Similar assets for financial gain, prowde the followrng amounts reqUIred to be reported under SFAS 116 (ASC 958) relating to these Items a Revenue Included on Form 990, Part VIII, line 1 b Assets Included In Form 990, Part X F $ F $ LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule D (Form 990) 2015 1133315 08221108 786783 alec 30 2015.04030 American Legislative Exchan ALEC 1 Schedule D(Form 990) 20 5 American Legislative Exchange Council 52- 0140979 Page2 IPart "I I Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar AssetS(continued) 3 . Usrng the organization'5 achIsItion, accessron, and other records, check any of the followrng that are a Significant use of its collection items (check all that apply). 3 b c III Public exhibition CI Scholarly research II] Preservation for future generations d III Loan or exchange programs e IZI Other 4 Provrde a description of the organization's collections and explain how they further the organization's exempt purpose In Part XIII. 5 During the year, did the organization solicit 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? 111 Yes EiNo Part IV I Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on 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 D Yes on Form 990, Part X? IZINo b If "Yes," explain the arrangement in Part XIII and complete the followrng table' *OQO Amount Beginning balance Additions during the year b If "Yes ," explain the arran ge ement in Part XIII. Check here If the explanation has been provrded on Part XIII 1 Ending balance 1f 2a Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? Distributions during the year IPartV No II Endowment Funds. Complete if the organization answered "Yes" on Form 990, Part IV, line 10. (a) Current year (c) Two years back (b) Prior year (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 faCIIities -o. and programs Administrative expenses 9 End of year balance 2 Provrde the estimated percentage of the current year end balance (line 19, column (a)) held as; a Board desrgnated or quasr-endowment F % b Permanent endowment F % c Temporarily restricted endowment F % The percentages on lines 2a, 2b, and 20 should equal 100%. 3a Are there endowment funds not In the possessron of the organization that are held and administered for the organization by; (i) unrelated organizations (ii) related organizations b If "Yes" on line 3a(ii), are the related organizations listed as required on Schedule R? Describe In Part XIII the intended uses of the organization' 3 endowment funds. Part VI Land, Buildings, and Equipment. Complete If the organization answered "Yes" on Form 990, Part IV, line 113. See Form 990, Part X, line 10. Description of property (a) Cost or other basrs (investment) (b) Cost or other basrs (other) (c) Accumulated depreCIation (d) Book value 1a Land b BUIldings c Leasehold improvements d Equrpment erOther ' 1 , 081, 052 . 497,918. 152,173. 7 Total. Add lines 1a through 1e. (Column (0') must equal Form QQLDart X, column (B), line 100 ) 472 L718 . 614L334 . 3394481. 5441542; 158,437. 98.031. 870 , 802 . Schedule D (Form 990) 2015 532052 09-21-15 31 08221108 786783 alec 2015.04030 American Legislative Exchan ALEC 1 Schedule D(Form 990) 2015 American Legislative Exchange Council 52-0140979 Page3 I Part VII Investments - Other Securities. Complete If the organization answered "Yes" on Form 990, Part IV, lIne 11b. See Form 990, Part X, line 12. (a) Description of security or category (including name of security) (b) Book value (c) Method of valuation; Cost or end-of-year market value (1) Fmancral derivatives (2) Closely-held equrty interests (3) Other (A) (B) (C) (D) (E) (F) (G) (H) Total. (Col. (I) must equal Form 990, Part X, col. (B) line 12.) F Part VI" Investments - Program Related. e if the answered "Yes" on 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 Part IX Other Assets. if the answered "Yes" on Form 990, Part IV, line 11d See Form 990, Part line 15 (a) Description (b) Book value line Part X Other Liabilities. Complete if the organization answered "Yes" on Form 990, Part IV, lIne 11e 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 33,710. 1,355,687. 44,986. (5) - (6) (7) (8) (9) , - 7 Total. (Column (b) must equal Form 990, Part x, col. (B) ["16 25.) 2. > 7 1 , 434 , 383 . Liability for uncertain tax posrtions In Part XIII, provrde the text of the footnote to the organization's fmancral statements that reports the organization's liability for uncertain tax posmons under FIN 48 (ASC 740) Check here If the text of the footnote has been prOVIded in Part XIII Iii Schedule D (Form 990) 2015 532053 09-21-15 08221108 786783 alec 32 2015.04030 American Legislative Exchan ALEC 1 Schedule D (Form 990)2015 American Legislative Exchange Council 52- 0140979 Part XI I Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Page 4 Complete If the organIzatIon answered "Yes" on Form 990, Part IV, lIne 12a 1 Total revenue, gaIns, and other support per audited fInanCIal statements 2 Amounts Included on km 1 but not on Form 990, Part Vlll, lIne 12' a , Net unrealIzed gaIns (losses) on Investments 2b c 2c Recovenes of mm year grants d Other (Descrlbe In Part XIII.) 4 9J 8 3 . 2d e Add lInes 2a through 2d , Subtract lIne 2e from lIne 1 4 9 , 033 , 2ll . 23 b Donated serVIces and use of faCIIItIes 3 1 , 2e 49 , 0 8 3 . , 3 8 , 9 8 4 , 12 8 . , 4c 5 0. 8 , 9% l 2 8 . Amounts Included on Form 990, Part VIII, lIne 12, but not on lIne 1' 3 Investment expenses not Included on Form 990, Part VIII, lIne 7b , b Other (Describe In Part XIII.) 4a 4b c Add lInes 4a and 4b Total revenue Add knee 3 and 4c. (This must equal Form 990, Part], lIne 12.) P5art Xll , Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete If the organIzatIon answered "Yes" on Form 990, Part IV, lIne 12a. 1 Total expenses and losses per audited fInanciaI statements , 2 Amounts Included on lIne 1 but not on Form 990, Part IX, km 25' a Donated serVIces and use of faCIlItIes b PrIor year adjustments 3 , , 2a , 8 , 425 , 431 . 2e 3 49 , 083 . 8 , 376 , 348 . 4c 5 0. 8 , 376 , 348 . 49 , 083 . 2b c Other losses 2c d Other (Descrlbe In Part XIII.) 2d e Add lInes 2a through 2d Subtract lIne 2e from lIne 1 4 1 Amounts Included on Form 990, Part IX, lIne 25, but not on lIne 1 a Investment expenses not Included on Form 990, Part Vlll, lIne 7b 4a b Other (Descrlbe In Part XIII ) 4b c Addhnes4aand4b . Total expenses. Add lInes 3 and 4c. (This must equal Form 990, Part I, line 18) [Part XIII Supplemental Information. Prowde the descrIptIons reqUIred for Part II, lInes 3, 5, and 9, Part III, lInes 1a and 4; Part IV, lInes 1b and 2b, Part V, km 4; Part X, lIne 2, Part XI, lInes 2d and 4b; and Part XII, lInes 2d and 4b Also complete thIs part to prowde any addItIonal InformatIon. Part X, Line 2; 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 uncertainty in income tax. ended December 31, For the year 2015, management did not identify any uncertainty in income tax requiring recognition or disclosure in the financial statements. 33?;f3'15 Schedule D (Form 990) 2015 33 08221108 786783 alec 2015.04030 American Legislative Exchan ALEC l ' CHEDULE G i 99-0 990 E2 orm r ( o ) . Department oi the Treasury Internal Revenue semce . . I . I . I organization entered more than $15,000 on Form 990-EZ, line 6a. > Attach to Form 990 or Form 990-EZ. I Open tOI PublIc D Information about Schedule G (Form 990 or 990-EZ) and Its instructions is at www.lrs.gov/form990. Name of the organIzatIon Inspectlon Employer identification number American Legi slat ive Exchange Council Part 1 OMB No 1545-0047 Supplemental Informatlon Regardlng FundraIsmg or Gamlng ActIVItIes * Complete if the organization answered "Yes" on Form 990, Part IV, lines 17, 18, or 19, or if the 2015 52-0140979 Fundraising Activities. Complete If the organIzatIon answered "Yes" on Form 990, Part IV, lIne 17. Form 990-EZ fIIers are not reqUIred to complete thIs part. 1 IndIcate whether the organIzatIon raIsed funds through any of the followmg actIVItIes. Check all that apply. a E MaIl solICItatIons b Li] Internet and emaII soIICItatIons e Ci SolICItatIon of non-government grants f Ci SolICItatIon of government grants c 9 Ci SpeCIal fundraISIng events Phone soIICItatIons d iii In-person solICItatIons 2 3 Old the organIzatIon have a when or oral agreement WIth any IndIVIdual (IncludIng offIcers, dIrectors, trustees or key employees IIsted In Form 990, Part VII) or entIty In connectIon WIth profeSSIonal fundraISIng serVIces? IE Yes Ci No b If "Yes," lIst the ten hIghest paId IndIVIduals or entItIes (fundraIsers) pursuant to agreements under thch the fundraIser Is to be compensated at least $5,000 by the organIzatIon iii Dd (i) Name and address of IndIVIdual 0' entIty (fundraiser) Doner Fundraising - 815 Brazos Suite 701 Solicits funds on behalf Austin MA Patterson, LLC - 4740 Clark Lane Plainfield TX of ALEC's annual conf. v Amount paId rim raIser (iv) Gross receIpts ti) ior retaIned by) fundraIser from actIVIty have Cliftfdry cgiiiigiutibrils? Yes IIsted In col. (i) . (V') Amount pa'd to (or retaIned bY) Organ'zai'on No X 1 217 500, 80 750. x 0. 1 136 75L Solicits funds on behalf IN Total 3 ,, (H) ACtMty of ALEC ' 3 annual conf . . F 1 217 500. 3 000 , L 83 750. 1 136 750, LIst all states In thch the organIzatIon Is regIstered or IIcensed to what contrIbutIons or has been notIerd It IS exempt from regIstratIon or IIcensmg AKJAL,AR,AZ,CA,CO,CT,FL,GA,ILAS,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 LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Schedule G (Form 990 or 990-EZ) 2015 See Part IV for cont inuations 532051 09-14-15 08221108 786783 alec 34 2015.04030 American Legislative Exchan ALEC 1 ' Schedule G Form 990 or 990-EZ 2015 Ameri can Le 0 islative Exchan-e Council 52-0140979 Pae2 Fundraising Events. Complete If the organIzatIon answered "Yes" on Form 990, Part IV, lIne 18, or reported more than $15,000 of fundraISIng 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. (e)) a) (event type) (event type) (total number) 2t1) 5 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 Ir 8U) S 2 LLI g S 8 EntertaInment 9 Other dIrect expenses 10 DIrect expense summary Add lInes 4 through 9 In column (d) b 11 > Net Income summarLSubtract lIne 10 from lIne 3, column (d) Part III Gaming. Complete If the organlzatIon answered "Yes" on Form 990, Part IV, lIne 19, or reported more than $15,000 on Form 990-EZ, lIne 6a 5 (b) Pull tabsAnstant bIngo/progresswe bIngo (a) Bmgo (d) Total gamIng (add col. (a) through col (c)) (c) Other gam'ng 9a) II .0 1 Gross revenue 2 Cash prIzes 3 Noncash prIzes 4 Rent/faCIlIty costs 5 Other dIrect expenses 6 Volunteer labor 7 DIrect expense summary. Add lInes 2 through 5 In column (d) 8 Net gamInq Income summary. Subtract lIne 7 from lIne 1, column (d) 8 E g LLI *6 g 0 9 Ci Yes [I No % [Ii Yes No % E] Yes 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? iZi Yes iii No Ci Yes Ci No b If "No," epraIn' 103 Were any of the organIzatIon's gamIng IIcenses revoked, suspended or termInated durIng the tax year? b If "Yes," explaIn2 Schedule G (Form 990 or 990-EZ) 2015 532082 09-14- 15 35 08221108 786783 alec 2015.04030 American Legislative Exchan ALEC 1 sawmmewmm%0memtazm5American Legislative Exchange Council 11 Doesthe organIzation conduct gamIng actIVItIes WIth nonmembers? 12 Is the organIzatIon a grantor, benefICIary or thstee of a trust or a member of a partnershIp or other entIty formed 13 to admInIster charltable gaming? , IndIcate the percentage of gamIng actIVIty conducted In 52-0140979 Pwe3 a The organIzatIon' s faCIlIty b An outSIde faCIlIty 14 Enter the name and address of the person who prepares the organIzatIon's gamIng/speCIal events books and records- Yes Ci No Ci Yes Ci No 13a % 13b % Name > Address P 15a Does the organIzatIon have a contract WIth a thIrd party from whom the organizatIon receres gamIng revenue? b If "Yes," enter the amount of gamIng revenue received by the organIzatIon b $ of gamIng revenue retained by the thIrd party b $ iii Yes Ci No iZi Yes E] No and the amount c If "Yes," enter name and address of the thIrd party. Name P Address F 16 GamIng manager Informatlon; Name D GamIng manager compensatIon D $ DescrIptIon of serVIces prowded > El DIrector/offIcer 17 E] Employee El Independent contractor Mandatory dIstrIbutIons. a Is the organIzatIon reqUIred under state law to make chantable dIstributIons from the gamIng proceeds to retaIn the state gaming IIcense'7 . b Enter the amount of dIstrIbutIons reqUIred under state law to be dIstrIbuted to other exempt organlzatlons or spent In the orqanIzatIon' s own exempt actiVItIes durInq 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, 150, 16, and 17b, as applIcable. Also prowde any addItional InformatIon (see InstructIons). Schedule G, Part I, Line 2b, (i) Name of Fundraiser; Doner Fundraising (i) Address of Fundraiser; (i) Name of Fundraisert List of Ten Highest Paid Fundraisersr 815 Brazos, MA Patterson, (i) Address of Fundraiser; Suite 701, Austin, TX 78701 LLC 4740 Clark Lane, 532083 09-14-15 Plainfield, IN 46168 Schedule G (Form 990 or 990-EZ) 2015 36 08221108 786783 alec 2015.04030 American Legislative Exchan ALEC 1 &mwmeeme9%ommoE American Le islative Exchan e Council Part IV Supplemental Information (continued) 52-0140979 Pae4 Schedule G (Form 990 or 990-EZ) 532084 04-01-15 08221108 786783 alec 37 2015.04030 American Legislative Exchan ALEC 1 , Attach to Form 990. D Information about Schedule I (Form 990) and its instructions is at www.irs.gov/fonn990. Descrlbe In Part IV the orqanIzatIon's procedures for monItorIng the use of grant funds In the UnIted States crIterIa used to award the grants or aSSIstance? Inspection Open to Public m Yes , 52-1218832 501(c)(3) If applIcable (c) IRC sectIon 6 000. cash grant (d) Amount 0f 532101 10-28-15 3 8 Enter total number of sectIon 501(c)(3) and government organIzatIons IIsted In the lIne 1 table DC 20001 (b) EIN 3 Enter total number of other organIzatIons IIsted In the lIne 1 table LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990. 2 Washington Capital Street, NW, Suite 622 - State Legislators - 444 North NBCSL - National Black Caucus of l or government 1 (a) Name and address of organIzatIon aSSIstance non-cash 0. (9) Amount Of reCIpIent that recered more than $5,000. Part II can be duplIcated If addItIonal space Is needed other) FMV, appraIsal, (0 Method 0f valuatIon (book (9) DescrIptIon of non-cash aSSIstance l . Schedule I (Form 990) (2015) ) b General support or aSSIstance (h) Purpose Of grant E] No 52-0140979 Employer identification number Does the organIzatIon maIntaIn records to substantIate the amount of the grants or aSSIstance, the grantees' elIgIbIlIty for the grants or aSSIstance, and the selectIon I General Information on Grants and Assistance American Legislative Exchange Council , 2015 . OMB No 1545-0047 Part " I Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete If the organIzatIon answered "Yes" on Form 990, Part IV, lIne 21, for any 2 1 I Part I Name of the organIzatIon '"tema' Revenue sew'ce Department of the Treasury Governments, and Individuals in the United States (Form 990) Complete if the organization answered "Yes" on Form 990, Part IV, line 21 or 22. Grants and Other Assistance to Organizations, SCHEDULE I 1 American Legislative Exchange Council (e Method of valuatIon (boo . FMV. appraisal. other) (d) Amount of non- cash assrstance (c) Amount of cash grant (b) Number of recrpIents Line 2% 532102 10-28-15 , interests of ALEC. 39 successfully accomplishing projects/goals that are aligned with the Sponsorship contributions are made to established organizations known for PartglJ I Part IV I Supplemental Information. Provrde the Informatron requrred In Part I, lIne 2, Part III, column (b), and any other addItIonal Informatron (a) Type of grant or assrstance Part III can be duplIcated If addItIonal space Is needed. Grants and Other Assistance to Domestic Individuals. Complete If the organIzatIon answered "Yes" on Form 990, Part IV, lIne 22. sammmifmmemnemaj I Part III Pwez Schedule I (Form 990) (2015) (f) DescrIptIon of non-cash aSSIstance 52-0140979 iSCHEDIJLE J (Form 990) Compensation Information OMB No 1545-0047 For certain Officers, Directors, Trustees, Key Employees, and Highest 2015 Compensated Employees > Complete if the organization answered "Yes" on Form 990, Part IV, line 23. Department of the Treasury Internal Revenue Servrce > Attach to Form 990. Open to P.umic D Information about Schedule J (Form 990) and its instructions is at www.irs.gov/form990. Name of the organIzatIon lnspectIon Employer identification number American Legislative Exchange Council 52-0140979 IPart I I Questions Regarding Compensation Yes No 1a Check the approprrate box(es) If the organrzatron provrded any of the following to or for a person IIsted on Form 990, Part VII, SectIon A, lIne 1a Complete Part III to provrde any relevant Informatron regardIng these Items. III FIrst-class or charter travel CI Housrng allowance or resrdence for personal use iii Travel for companrons IZI Tax IndemnIfIcatIon and gross-up payments IZI DIscretIonary spendrng account CI Payments for busrness use of personal reSIdence IZI Health or socral club dues or InItIatIon fees [2] Personal servrces (e.g., maId, chauffeur, chef) b If any of the boxes on lIne 1a are checked. dId the organrzatron follow a when polIcy regardIng payment or 2 3 rermbursement or provrsion of all of the expenses descrrbed above? If "No," complete Part III to explaIn 1b X Old the organrzatron reqwre substantratIon prIor to rermbursmg or allowrng expenses Incurred by all dIrectors, trustees, and offIcers, IncludIng the CEO/Executrve DIrector, regardIng the Items checked In lIne 1a? 2 X IndIcate thch, If any, of the followmg the fIIIng organrzatIon used to establrsh the compensatron of the organrzatIon's CEO/Executrve DIrector. Check all that apply. Do not check any boxes for methods used by a related organrzatIon to establlsh compensatron of the CEO/Executlve DIrector, but explaIn In Part III. 4 CI Compensatron commrttee if] WrItten employment contract IX] Independent compensatIon consultant iii Compensatron survey or study iii Form 990 of other organrzatrons IX] Approval by the board or compensatron commIttee DurIng the year, dId any person IIsted on Form 990, Part VII, SectIon A, lIne 1a, wrth respect to the fIIIng organrzatron or a related organrzatron a 4a X b PartICIpate In, or recere payment from, a supplemental nonquaIIerd retIrement plan? , Recere a severance payment or change-of-control payment? 4b X c Partrcrpate In, or recere payment from, an equrty-based compensatron arrangement? 4c X a The organrzatron? 5a X b Any related organization? 5b X 63 6b X X If "Yes" to any of lInes 4a-c. IIst the persons and provrde the applrcable 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 IIsted on Form 990, Part VII, SectIon A, lIne 1a, dId the organrzatron pay or accrue any compensatron contrngent on the revenues of If "Yes" to lIne 5a or 5b, descrIbe In Part III 6 For persons IIsted on Form 990, Part VII, SectIon A, lIne 1a, dId the organIzatIon pay or accrue any compensatron contIngent on the net earnrngs of. a The organrzatIon? b Any related organrzatron? 7 If "Yes" on lIne 6a or 6b, descrIbe In Part III For persons IIsted on Form 990, Part VII, SectIon A, lIne 1a, dId the organrzatron provrde any non-fIxed payments 8 Were any amounts reported on Form 990, Part VII, paid or accrued pursuant to a contract that was subject to the not descrrbed on lInes 5 and 6? If "Yes," descrIbe In Part III 7 InItIal contract exceptron descrrbed In Regulatrons sectIon 53.4958-4(a)(3)? If "Yes," descrrbe In Part III 9 X 8 X If "Yes" to lIne 8, dId the organizatron also follow the rebuttable presumptron procedure descrrbed In Regulatrons section 53.4958-6(c)'7 V i LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990. " 9 Schedule J (Form 990) 2015 532111 10-14-15 40 08221108 786783 alec L 2015.04030 American Legislative Exchan ALEC 1 10,000. 0. 5 1 0 0 0 0 0154 , 318 . O. 1504 212 . 0. 1404 213 . (ii) (i) an (i) (E) (I) Lisa Bowen vp - Finance/Admin. Michael Bowman 0. 7,500. 0. 7,500. 0. 0. (4) Wilhelm Meierling 0. 0 . (E) Jeff Lambert VP - Member Relations 41 0. 179,274. 167,877. 0. 0. 12J662. 0. ng135. 0. 194257. 0. 0. 0. ES 1 17() E3 0 0. 5,800. 0. 6,400. 0. 1874538. 19J256. 6,464. (F) CompensatIon In column (8) reported as deferred on war Form 990 Schedule J (Form 990) 2015 O. 1644148. 0. 1724869. 0. 617. 0. 19J256. 0. 4161745- (new) (E) Total of columns 0. 0. 5,900. 0. (D) Nontaxable benefrts I 532112 10-14-15 (6) Iii) O. 7,500. 0. 1354412. ii VP - Center State 5. Fiscal Reform (i) (5) Jonathan Williams VP - Public Affairs (iii) Other reportable compensatron (C) Retrrement and other deferred compensatron 0 vp - Policy, (3) (2) cso 14L 213 . 104,415. 31L713. (i) Incentrve compensatron (ii) Bonus 8. (I) Lisa Nelson (i) Base compensatIon GD (1) (A) Name and "We (B) Breakdown of W-2 and/or 1099-MISC compensatron Note; The sum of columns (B)(I)-(III) for each IIsted IndIVIdual must equal the total amount of Form 990, Part VII, Sectlon A, lIne 1a, applrcable column (D) and (E) amounts for that IndIVIdual. . Pagez 52-0140979 American Legislative Exchange Council Schedule Jngrm 990) 2015 needed Is space addItIonaI If copIes dupIIcate Use IPartM Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. For each InlelduaI whose compensatlon must be reported on Schedule J, report compensatron from the organIzatIon on row (I) and from related organrzatrons, descrrbed In the InstructIons, on row (II). Do not lIst any IndIvrduaIs that are not IIsted on Form 990, Part VII. 000000000000 o 000060000000 smemedwmmemnzns American Legislative Exchange Council 52-0140979 Line lat Allgspousal travel was including officers, are discretionary. The Board of 10-14-15 532113 1 , for all other employees. 42 Directors determines any bonus for the CEO and the CEO approves any bonus Bonuses for employees, Part ILgLine 7; was included in the CEO's Federal Form W-2. required to comply with the Organization's expense reporting policies and Spousal travel of $1,499 wasgprovided for the CEO. Part I, r Page 3 Schedule J (Form 990) 2015 Prowde the Informatlon, explanatron, or descrIptIons requwed for Part I, lInes 1a, 1b, 3, 4a, 4b, 40, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete thIs part for any addItIonaI InformatIon. Wart IM Supplemental Information - - SCHEDIJLE 0 v 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 Of 990-EZ. 20 1 5 (Form 990 or 990-52) Department of the Treasury Internal Revenue Servrce OMB No 1545-0047 Supplemental Informatlon to Form 990 or 990-EZ mtormation about Schedule 0 (Form 990 or 990-EZ) and Its instructions is at www.lrs.qov/form990. Name of the organrzatIon Inspection Employer identification number American Legislative Exchange Council Form 990, . 0P6" t0 PUbIIC Part III, Line 4d, 52-0140979 Other Program Servicesr State Outreach Expenses $ 767,838. including grants of $ 0. 493,308. including grants of $ Revenue $ 0. Membership Expenses $ Form 990, Part VI, Section A, 6,750. Revenue $ 108,431. line 6r 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, or formerly served, who support the purposes of ALEC, and who serve, as members of a state or territorial legislature, the United States Congress or similar bodies outside the United States. Form 990, Part VI, Section A, line 7a; Directors are elected at each annual meeting. The Board shall consist of 23 members of which 18 directors are nominated and elected by the Board of Directors. Board. During 2015, the Board approved to have 24 members on the Three Directors shall be nominated by the Board of Directors from a list of six nominees supplied by the State Chair, one of whom shall be the Chair of the State Chairs. Two Directors shall be elected by the Board of Directors from a list of four nominees supplied by the Task Force chairs,****; all four of whom shall be Task Force public sector chairs. Form 990, Part VI, Section A, line 8b= LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Schedule 0 (Form 990 or 990-EZ) (2015) 532211 09-02-15 43 12381108 786783 alec 2015.04030 American Legislative Exchan ALEC 1 .Schedule 9 (Form 990 or ego-szuzm 5) Page 2 Name of the organrzatron Employer identification number American Legislative Exchange Council ALEC does not maintain minutes for all committees, to the full board for approval Form 990, Part VI, Section B, but decisions are taken and are documented. line 115 The VP of Finance & Admin. reviews ALEC's Form 990. place upon receipt of 52-0140979 Such review takes 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 The CEO of ALEC then reviews the Form 990. the public disclosure copy of the Form 990 is provided to full 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 15; ALEC compares current salary rates with other non-profits by reviewing various Federal Form 990's to ensure the rates are competitive. Once compensation is determined for top management officials, officers, and key employees, the board of directors reviews and approves the rates prior to any change in compensation taking effect. 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 lKY,LA,].V.[A,III[D,ME,MI ,MN,MS,NC,ND,NH,NJ,NM,NY 532212 09-02-15 12381108 786783 alec ScheduleO(Form 990 or 990-EZ)(2015) 44 2015.04030 American Legislative Exchan ALEC 1 iSchedule 0 (Form 990 or 990-EZ) (2015) Page 2 Name of the organrzatron Employer identification number American Legislative Exchange Council 52-0140979 CHLOKLORJPA,RIJSC,TN,UT,VA,WA,WI,WV Form 990, Part VI, Section C, Line 19; ALEC makes these documents available upon request. I 532212 09-02-15 Schedule 0 (Form 990 or 990-EZ) (2015) 45 12381108 786783 alec 2015.04030 American Legislative Exchan ALEC l D Information about Schedule R(Form 990) and its instructions is at www.lrs.gov/form990. 22202 nonpartisan research olicy makers by providing LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990. VA 6th Floor 46 District of Columbia 501(c)(4) No Schedule R (Form 990) 2015 Yes enIIry7 entIty sectIon foreIgn country) Educate the public a. gov t (9) SectIon 512(bX13) controlled (f) DIrect controlIIng (d Publrc charIty status (If sectIon 501 (c)(3)) (d) Exempt Code (0 Legal domrcrle (state or (b) PrImary actrvrty (a) Name, address, and EIN of related organrzatlon organrzatrons durIng the tax year. Arlington 09-08-15 entrty (0 DIrect controllrng (0 End-of-year assets 52-0140979 Employer identification number Inspection Open to Public' 2015 OMB No 1545-0047 Identification of Related Tax-Exempt Organizations Complete If the organrzatron answered "Yes" on Form 990, Part IV, lIne 34 because It had one or more related tax-exempt foreIgn country) (d) Total Income (0 Legal domrcrle (state or (b) PrImary actIvrty (8 Name, address, and EIN (If applrcable) of dIsregarded entIty Identification of Disregarded Entities Complete If the organrzatron answered "Yes" on Form 990, Part IV, lIne 33. 2900 Crystal Drive 532161 P Attach to Form 990. F Complete if the organization answered "Yes" on Form 990, Part IV, Me 33, 34, 35b, 36, or 37. Related Organizations and Unrelated Partnerships American Legislative Exchange Council Jeffersonian Project - 46-2233126 Part " Part I Name of the organIzatIon Department of the Treasury Internal Revenue Servrce (Form 990) SCHEDULE R 52-0140979 managlng 20 of Schedule partner7 K-1 (Form 1065) Yesi No amount in box (D General or (i) Code V-UBI ownershIp Percentage (k) Page 2 532162 09-08-15 i 47 (C) Legal domrcrle (state or foreIgn country) (b) PrImary actIvrty (a) Name, address, and EIN of related organlzatron (I) Sectron Yes No controlled entlty? 512(b)(13) Schedule R (Form 990) 2015 (h) Percentage ownershIp (9) Share of end-of-year assets (0 Share of total Income (e) Type of entrty (C corp, S corp, or trust) (d) DIrect controllrng entrty IV, lIne 34 because It had one or mo re related Identification of Related Organizations Taxable as a Corporation or Trust Complete If the organrzatIon answered "Yes" on Form 990, Part organrzatrons treated as a corporatron or trust durIng the tax year. No entIty Yes allocalrons'7 end-of-year assets Income Predomlnant Income (related, unrelated, excluded from tax under sectIons 512-514) DIrect controllIng o '' (state or foreIgn country) dengg'le Prrmary actIvrty Name, address, and EIN of related organrzatron (h) DIspIopomonale (9) Share of (0 Share of total (e) (d) (C) (b) organrzatrons treated as a partnershIp durIng the tax year. (a) Part IV Part I" American Legislative Exchange Council because It had one or more related Identification of Related Organizations Taxable as a Partnership Complete If the organrzatron answered "Yes" on Form 990, Part IV, lIne 34 ScheduleR(Form990)2015 Transactions With Related Organizations Complete If the organIzatIon answered "Yes" on Form 990, Part IV, lIne 34, 35b, or 36. American Legislative Exchange Council (030130.) 1r I 48 Schedule R (Form 990) 2015 (d) Method of determInIng amount Involved (C) Amount Involved (b) Transactron type (as) (a) 1s NMN 532163 09-08-15 (6) (5) (4) (3) 1p 1Q Name of related organrzatron If the answer to any of the above IS "Yes," see the InstructIons for InformatIon on who must complete thIs lIne, IncludIng covered relatIonshIps and transactron thresholds. Other transfer of cash or property to related organrzatron(s) Other transfer of cash or property from related organIzatIon(s) QU' 1o Eco 12) , ReImbursement pad to related organrzatron(s) for expenses ReImbursement paId by related organIzatIon(s) for expenses , , Performance of serVIces or membershrp or fundrarsrng solIcrtatIons by related organrzatron(s) Sharrng of facrlItIes, eqUIpment, maIIIng IIsts, or other assets wrth related organIzatIon(s) SharIng of paId employees wrth related organIzatIon(s) , . 1l , , .. , , 1m Lease of facrIItIes, equrpment, or other assets from related organrzatron(s) , , , . , 1e 1d 1C 1b 1a No NNNNN Performance of servrces or membershrp or fundrarsrng solIcrtatIons for related organIzatIon(s) w-UIJZ , Exchange of assets WIth related organIzatIon(s) organIzatIon(s) related to assets other or eqUIpment, faCIIItIes, Lease of Purchase of assets from related organIzatIon(s) Sale of assets to related organIzatIon(s) DIVIdends from related organIzatIon(s) Loans or loan guarantees to or for related organrzatron(s) Loans or loan guarantees by related organIzatIon(s) Recerpt of (i) Interest, (ii) annurtres, (iii) royaltres, or (iv) rent from a controlled entrty GIft, grant, or capItal contrIbutIon to related organrzatron(s) GIft, grant, or capItal contrIbutIon from related organrzatron(s) Yes 52-0140979 . Page3 NM (1) 1 DurIng the tax year, dId the organrzatron engage In any of the followrng transactrons wrth one or more related organrzatrons IIsted In Parts ll-IV? Note. Complete km 1 If any entrty Is IIsted In Parts II, II, or IV of thIs schedule. Part V ScheduleR(Form 990) 2015 NM Unrelated Organizations Taxable as a Partnership Complete If the organrzatron answered "Yes" on Form 990, Part IV, lIne 37. American Legislative Exchange Council 52-0140979 Page4 532164 09-08-15 , of entrty " Name, address, and EIN (a) assets 49 SGCtIOI'IS 512-514) (i) (k) General or Percentage Yes No Yes NO Schedule H (Form 990) 2015 (Form 1065) In boxK-120 managmg "0"?" amount pannen ownershIp of Schedule anomonso end , of , year total Income 501(6) or 593) Yes NO country) unrelated, (related,from tax under (state or foreIgn excluded (i) Code V-UBI (h) Ulsnronor- (9) Share of (f) Share of AIIIeII" partners sec (d) Predomlnant Income (C) Legal domICIle (b) PrImary actIVIty Prowde the followmg Information for each entrty taxed as a partnershIp through mm the organIzatIon conducted more than fIve percent of Its actIVItIes (measured by total assets or gross revenue) that was not a related organIzatIon. See InstructIons regardIng exclusmn for certaIn Investment partnershIps. Part VI ScheduleR(Form990)2015 I. dewbRFthmzms American Legislative Exchange Council 52-0140979 Pyes Part V" ISuppIemental Information Provrde addItIonal Informatron for responses to questrons on Schedule R (see InstructIons) 532165 09-08-15 08221108 786783 alec Schedule R (Form 990) 2015 50 2015.04030 American Legislative Exchan ALEC 1