PUBLIC DISCLOSURE COPY Return of Organization Exempt From Income Tax Under "no" 5mm, 527. or must!) of me Immal Revenul ease [mm puma mundane") Do run am maul unurily numhea on this {arm A: may be made public. 0M5 Nu was man 990 mm. Emma A Farm. ants u! ux m. anu "ulna 3 3333-1>> :2 Namam mgmzauan Idenmlciuofl numhlv American Legislative Exchange Council 52-0140979 313% Number and ms" (07 0, 00x 77 max' '5 nm dehvsrafl Rum/mu Tmapnane numb" 2900 Drive, 6th Floor 7037373~0933 5:9: Cnyovlown,s13EURe or mum, Dummy, and zip or (mach posml was Arlin ton VA 22202 mum Elsi.W FNama and address of ufllcar Mrs. Lisa 3. Nelson, CEO Elm mm. same as above Em Na I Tax oxnmm 51am: 50mm) 5mm 74 (msm mi) 49mm) or 527 7 much a (m mnmcimns) wanna>> . org me) number Farm at Cmpuvamn Assnma'mn mm war .11 malmn: 1975 5121: ml mm: IL an ummary 1 am. awn. alwamlanon's mm or most Legi a later a Congress 1 the public by sharing research and educational info. 2 Check <>. 115, 044. 119, 250. EA Endulvesr in; an TmalzssutsWanXJinels) 5 438 760. 6,371,233717Naussetinrmm bavanchSubimct mm mumo 4 390 293 . um: [mamas a! penury. 7 mm ml 7 havuummad mu mum, Incwuma s'a'emems, and M: m: has! at my mumdaund usual"pm. {umev wan 01mm] '5 hand on nu mlmuuon niwmch plenum has . 1/1? sag" am! Here Lisa Bowen CPO WUE nr Dun! mm and We . Dale . gm WIN Thomas J. Raffa (L 1:00916455 Planner Fum'snama ,Mancum LLP 1/ Hrm'sEm' 11-1986323 manly rum-< American Legislative Exchange Council 52?0140979 HyeZ I?Pal?t?l?l] Statement ofl?rogram ServiFe Accomplishments 4a Check if Schedule 0 contains a response or note to any line in this Part . Briefly describe the organization '3 mission: The American Legislative Exchange Council (ALEC) is a forum for stakeholders to exchange ideas and develop potential solutions. ALEC's mission is to advance and promote the Jeffersonian principles of limitedygovernment, free markets and federalism. Did the organization undertake any significant program services during the year which were not listed on the prior Form 990 or No If ?Yes," describe these new services on Schedule 0. Did the organization cease conducting. or make significant changes in how it conducts. any program services? :lYes No If ?Yes," describe these changes on Schedule 0. Describe the organization's program service accomplishments for each of its three largest program services. as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue. if any, for each program service reported. (Code: (Expenses including grants of (Revenue 3 Task Forces ALEC's Task Forces provide a forum for legislators and the private sector to discuss issues and develop and draft model policies which serve as a public resource. The Task Forces include the following: American City Council Exchange; Civil Justice; Commerce, Insurance and Economic Development; Communications and Technology; Criminal Justice Reform; Education and Workforce Development; Energy, Environment and Agriculture; Health and Human Services; Federalism and International Relations; Tax and Fiscal Policy; and Homeland Security. 4b (Code: (Expenses including grants oi$ (Revenue Conferences ALEC holds national conferences, providing workshops on current issues with public figures and elected officials. The three national conferences held during 2018 were the Spring Task Force Summit, Annual Meeting and States and National Policy Summit Meeting: 4c (Code: (Expenses including grants of$ (Revenue Public Affairs ALEC conducts an on-going communications program that promotes policies based on free?market, limitedggovernment and federalism among elected officials and the private sector members of ALEC and educates the general public on ALEC's institutional goals and objectives. 4d Other program services (Describe in Schedule 0.) (?51011st 1,247,186. inciudinggiuntsols 715000)(Rovonuo$ 67,638.) 4e Total program service expenses 746 Form 990 (2015) 532002 12-31-18 a ll Form 990 2018 American Le islative Exchange Council 52?0140979 Paqe3 Yes No 1 Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If Yes, complete Schedule A . ?i 2 Is the organization required to complete Schedule B. Schedule or Contributors? 2 3 Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public of?ce? "Yes. .. complete Schedule c, Partl 3 4 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 0 Part II 4 5 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? it "Yes. complete Schedule C. Part 5 6 Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes, complete Schedule D, Part! 6 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 7 8 Did the organization maintain collections of works of art. histdrical treasures. or other similar assets? lf "Yes. complete Schedule D. Part 8 9 Did the organization report an amount in Part X. line 21. for escrow or custodial account liability. serve as a custodian for amounts not listed in Part or provide credit counseling, debt management. credit repair. or debt negotiation services? if "Yes. complete Schedule D. Part IV 9 10 Did the organization. directly or through a related organization. hold assets in temporarily restricted endowments, permanent endowments. or quasi-endowments? If "Yes. complete Schedule D. Part 10 11 If the organization's answer to any of the following questions is "Yes," then complete Schedule D. Parts VI, VII, IX, or as applicable. ii hi a Did the organization report an amount for land. buildings. and equipment in Part X. line 10? If "Yes. I complete Schedule D, Part VI 11a Did the organization report an amount for investments- other securities in Part X. line 12 that' Is 5% or more of its total assets reported in Part X. line 16? If "Yes. complete Schedule D. Part VII 11b 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 110 Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X. line 16? II "Yes. complete Schedule D. Part lX 11d Did the organization report an amount for other liabilities in Part X. line 25? If "Yes. .. complete schedule 0, Part 11e 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, pad 11f 12a Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes, complete Schedule D. Parts XI and X/l 12a Was the organization included in consolidated. independent audited financial statements for the tax yeaId? If "Yes. and if the organization answered "No" to line 12a. then completing Schedule D. Parts XI and is optional 12b 13 Is the organization a school described in section If "Yes, complete Schedule 13 14a Did the organization maintain an office. employees. or agents outside of the United States? 143 Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking. fundraising. business. investment. and program service activities outside the United States. or aggregate foreign investments valued at $100.000 or more? If "Yes, complete Schedule F. Parts land IV 14b 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 foreign organization? If "Yes. complete Schedule F, Pan?s ii and IV 15 16 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 Ill and IV 16 17 Did the organization report a total of more than $15.000 of expenses for professional fundraising services on Part IX. column (A) lines 6 and lie? if "Yes, complete Schedule G, Paltl 17 18 Did the organization report more than $15 000 total of fundraising event gross income and contributions on Part lines 10 and 83'? it "Yes complete Schedule G. Part II . 13 19 Did the organization report more than $15,000 of gross income from gaming activities on Part line 9a? If "Yes complete Schedule G, Part .. . 19 208 Did the organization operate one or more hospital if "Yes, complete Schedule 203 If "Yes? to line 20a, did the organization attach a copy of its audited financial statements to this return? 20b 21 Did the organization report more than 000 of grants or other assistance to any domestic organization or a domestic government on Part IX. column (A). line 1? ""Yes com .3715?. i .i if!) 21 832003 12-31-18 Form 990 (2018) American Le islative Exchan Council 52?0140979 Page4 Yes No 22 Did the organization report more than $5.000 of grants or other assistance to or for domestic individuals on Part IX. column (A). line 2? If "Yes." complete Schedule I, Parts I and Ill .. 22 23 Did the organization answer "Yes" to Part VII. Section A. line 3. 4. or 5 about compensation of the organization's current and former of?cers. directors. trustees. key employees and highest compensated employees? If "Yes .. complete Schedule 23 24a Did the organization have a tax- e-xempt bond issue with an outstanding principal amount of more than $1 00. 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 Schedule K. If "No. .. go to line 25a 24a Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? 24b 0 Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax exempt bonds? 24c 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 disquali?ed person during the year? If "Yes, complete Schedule L, Paltl 25a Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year. and that the transaction has not been reported on any of the organization's prior Forms 990 or lf "Yes, .. complete schedule Part! 25b 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 of?cers, directors, trustees. key employees. highest compensated employees. or disquali?ed persons? If "Yes, .. complete Schedule L. Part II 26 27 Did the organization provide a grant or other assistance to an of?cer. director, trustee. key employee. substantial contributor or employee thereof. a grant selection committee member, or to a 35% controlled entity or family member of any of these persons? 1! Yes. complete Schedule L. Part 27 28 Was the organization a party to a business transaction with one of the following parties (see Schedule L. Part IV 7 .. y: instructions for applicable ?ling thresholds, conditions, and exceptions): . 3 a A current or former officer. director. trustee. or key employee? If "Yes. complete Schedule L. Part IV 286 A family member of a current or former officer. director. trustee, or key employee? If "Yes. complete Schedule L, Part IV 28b 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 280 29 Did the organization receive more than $25,000 in non-cash contributions? If "Yes. complete Schedule 29 30 Did the organization receive contributions of art. historical treasures, or other similar assets. or quali?ed conservation contributions? If "Yes, .. complete Schedule . 30 31 Did the organization liquidate. terminate. or dissolve and cease operations? If "Yes. .. complete Schedule N. Partl 31 32 Did the organization sell, exchange. dispose of, or transfer more than 25% of its net assets? If "Yes. II complete Schedule N, Part ll 32 33 Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301-7701-2 and 301-7701-3? If "Yes, complete Schedule H, Part I 33 34 Was the organization related to any tax-exempt or taxable entity? If "Yes, complete Schedule Fl, Part ll. or IV, and Part V, line 1 34 35a Did the organization have a controlled entity within the meaning of section 512(b)(13)? 35a if "Yes" to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning 0f section 512(b)(13)? If "Yes, complete Schedule Fl, Part V. line 2 35b 36 Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes. complete Schedule Part V, line 2 36 37 Did the organization conduct more than 5% of its activities 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 Fl. Part VI 37 38 Did the organization complete Schedule 0 and provide explanations in Schedule 0 for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule 0 . 38 - ?tatements Regarding Other IRS Filings and Tax Compliance Check it Schedule 0 contains a response or note to any line In this Part [3 Yes No 1a Enter the number reported in Box 3 of Form 1096 Enter if not applicable 1a 2 4 .. . Enter the number of Forms W-2G included In line 1a. Enter -0- if not applicable 0 1 .. . -. 0 Did the organization comply with backup withholding rules for reportable payments to vendors and rep onab\leg ?V\g 7 I .. . . 1.1.1? . 1c 332004 12-31-13 J) in] Form 990 (2018) Form 990 2018 American Le islative Exchan Council 52?0140979 Page5 "(Saw Statements Regarding Gt?er FIlIngs and Tax Compliance (continued, I Yes No 23 Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, I i" (Wig. ?led for the calendar year ending with or within the year covered by this return least one is reported on line 2a, did the organization file all required federal employment tax returns? 2b Note. If the sum of lines 1a and 2a as greater than 250, you may be required to e- -fi/e (see instructions) wig} 3a Did the organization have unrelated business gross income of $1,000 or more during the year? 3a If ?Yes" has it filed a Form 990-T for this year? If "No to line 3b, provide an explanation in Schedule 0 3b 4a At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a ?nancial account in a foreign country (such as a bank account. securities account. or other financial account)? 43 If "Yes," enter the name of the foreign country: 'l . See instructions for filing requirements for Form 114, Report of Foreign Bank and Financial Accounts (FBAR). 6 5a Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? 5a Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction? 5b If to line 5a or 5b. did the organization file Form 8886i? 50 6a Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? 6a If "Yes." did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? 6b 7 Organizations that may receive deductible contributions under section 170(0). a Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? 7a If "Yes," did the organization notify the donor of the value of the goods or services provided? 7b Did the organization sell, exchange. or otherwise dispose of tangible personal property for which it was required to file Form 8282? 70 If "Yes." indicate the number of Forms 8282 filed during the year 7d Did the organization receive any funds, directly or indirectly. to pay premiums on a personal bene?t contract? 7e Did the organization, during the year, pay premiums. directly or indirectly. on a personal benefit contract? 7f If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? 7g If the organization received a contribution of cars. boats, airplanes, or other. vehicles, did the organization file a Form 1098-0? 7h 8 Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? 8 9 Sponsoring organizations maintaining donor advised funds. a Did the sponsoring organization make any taxable distributions under section 4966? 9a Did the sponsoring organization make a distribution to a donor, donor advisor, or related person? 9b 10 Section 501(c)(7) organizations. Enter: a Initiation fees and capital contributions included on Part line 12 10a -. Gross receipts. included on Form 990, Part line 12. for public use of club facilities 10b 2" 11 Section 501(c)(12) organizations. Enter: a Gross income from members or shareholders 11a Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) 11b 12a Section 4947(a)(1) non-exempt charitable trusts. is the organization filing Form 990 in lieu of Form 1041? If "Yes." enter the amount of tax-exempt interest received or accrued during the year 12b 13 Section 501(c)(29) qualified nonprofit health insurance issuers. a ls the organization licensed to issue quali?ed health plans in more than one state? Note. See the instructions for additional information the organization must report on Schedule 0. Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans 13b Enter the amount of reserves on hand 13c 14a Did the organization receive any payments for indoor tanning services during the tax year? If has it ?led a Form 720 to report these payments? If "No, provide an explanation in Schedule 0 14b 15 Is the organization subject to the section 4960 tax on payment(s) of more than $1 000,000 in remuneration or excess Parachute paymentb) during the year? 15 if "Yes," see instructions and file Form 4720. Schedule N. . I 16 is the organization an educational institution subject to the section 4968 excise tax on net investment income? 16 If "Yes," complete Form 4720, Schedule 0. - 1 Form 990 (2018) 832005 12-31-18 American Le islative Exchange Council 52?0140979 Page6 ovemance) Management, and For each "Yes" response to lines 2 through 7b below, and fora ?No" response to line 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule 0. See instructions. Check if Schedule 0 contains a resgonse or note to any line in this Part VI . Section A. Governing Body and Management 1a 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 business relationship with any other officer, director trustee. or key employee? 3 Did the organization delegate control over management duties customarily performed by or under the direct supervision of off cers, directors, or trustees, or key employees to a management company or other person? 4 Did the organization make any signi?cant changes to its governing documents since the prior Form 990 was ?led? 5 Did the organization become aware during the year of a significant diversion of the organization's assets? 6 Did the organization have members or stockholders? Enter the number of voting members of the governing body at the end of the tax year fa If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule 0. 73 Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders. or persons other than the govemIng body? 8 Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following: a The governing body? 9 organization's mailing address? ll '25 gamma [[13 games and (a .4 9 Section B. Policies (there any officer, director, trustee, or key employee listed in Part VII. Section A, who cannot be reached at the Each committee with authority to act on behalf of the governing body16a exempt status with respect to such arrangements? .. . Yes No Did the organization have local chapters. branches. or af?liates? 10a If "Yes," did the organization have written policies and procedures governing.the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes? 10b Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? Describe in Schedule 0 the process, if any, used by the organization to review this Form 990. Did the organization have a written conflict of interest policy? If "No, go to line 13 Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? 12b Did the organization regularly and consistently monitor and enforce compliance with the policy? If Yes, describe in Schedule 0 how this was done 120 Did the organization have a written whistleblower policy? Did the organization have a written document retention and destruction policy? Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision? The organization's CEO, Executive Director, or top management official Other of?cers or key employees of the organization if "Yes" to line 15a or 15b, describe the process in Schedule 0 (see instructions). Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization's Section C. Disclosure 17 18 19 List the states with which a copy of this Form 990 is required to be filed PAK Section 6104 requires an organization to make its Forms 1023 (1024 or 1024-A 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 Another's website Upoh request 1: Other (explain in Schedule 0) Describe in Schedule 0 whether (and if so, how) the organization made its governing documents, con?ict 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 Lisa Bowen, CFO 703?373?0933 [7.2x Irma-3x! 2900 Drive, 6th Floor, Arlington, VA 22202 . ll . 83200612-31-18 See schedule 0 for full list Of states JForm99bl2018) Form990(2018) American Le islative Exchan Council 52?0140979 -Compensation of Officers, Directors, Trustees, Rey Employees, Highest Compensated Employees, and Independent Contractors Check if Schedule 0 contains a response or note to any line in this Part VII Section A. Of?cers, Directors, Trustees, Key Employeem Highest Compensated Employees 1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization?s tax year. 0 List all of the organization's current 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 report- able compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the organization and any related organizations. 0 List all of the organization?s former officers, key employees, and highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations. . 0 List all of the organization's former directors or trustees that received, in the capacity as a former director or trustee of the organization, more than $10,000 of reportable compensation from the organization and any related organizations. List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest compensated employees; and former such persons. [3 Check this box if neither the organization nor any related organization compensated any current of?cer, director, or trustee. (A) (B) (D) (E) (F) Name and Title Average (do "m one Reportable Reportable Estimated hours per box, unless person is both an compensation compensation amount of week of?cer andadirector/trustee) from from related other (list any the organizations compensation hours for a? ., organization from the related organization organizations ft; and related below E. E: g3; organizations line) (1) Representative Jason Saine, NC 1 00 Chair 0 0 . 0 (2) Senator Wayne Niederhauser, UT 1 . 00 First Vice Chair 0 . 0 . 0 . (3) Senator Andre Cushing, ME 1 . 00 Second Vice Chair 0 . 0 . 0 . (4) Representative Alan Clemmone, 1 . 00 Treasurer 0 0 . 0 (5) Speaker Philip Gunn, MS 1 . 00 Secretary 0 . 0 . 0 (6) Senator Jim Buck, IN 1 . 00 Immediate Past Chair 0 0 0 Senator Joel Anderson, CA 1 . 00 Director 0 . 0 . 0 . (B) Delegate Kathy Byron, VA 1 . 00 Director 0 . 0 . 0 . (9) Senator Gary Daniels, NH 1 . 00 Director 0 . 0 0 . (10) Representative Dave Frizzell, 1 . 00 Director 0 . . . (11) Representative Yvette Herrell 1 . 00 Director 0 . 0 . 0 (12) Senator Brian Kelsey, TN 1 . 00 Director 0 . 0 . 0 . (13) Representative Phil King, TX 1 . 00 Director 0 . 0 . 0 . (14) Representative Dawn Pettengill, 1 . 00 Director 0 . 0 . 0 . (15) Representative John Piscopo, CT 1 . 00 Director 0 . 0 . 0 . (16) Representative David Reis, IL 1 . 00 Director - 0 . 0 . (17) Representative Bill SeitzDirector 3 f: 0 0 . 832007 12-31?13 7 3 1 Form 990 (2018) Form990(2018) American Legislative Exchange Council 52?0140979 Page8 . 4] Section A. Officers, Directors. Trust ees, Key Employees. and Highest Compensated Employees (continued) (A) (B) (9) (D) (E) (F) Name and title Average (do not one Reportable Reportable Estimated hours per box. unless person is both an compensation compensation amount of week of?cer and a director/trustee) from from related other (?St any 5 the organizations compensation hours for 3 organization from the related 099-MISC) organization organizations 3 and related below g" a organizations (18) Representative Ron Simmons, 1 . 0 Director 0 0 . 0 . (19) Senator Jim Smith, NE 1 . 0 0 Director 0 . 0 . 0 . (20) Speaker Linda IUpmeyer IA 1 . 00 Director 0 0 . 0 (21) Senator Leah Vukmir, WI 1 . 00 Director 0 . 0 . 0 . (22) Senator Debbie Lesko, AZ 1 . 0 0 Director 0 . 0 0 (23) Senator Susan Wagle, KS 1 00 Director 0 . 0 0 . (24) Lisa Nelson 40 . 00 CEO 388,270. 0. 28,471. (25) Lisa Bowen 40-00 CFO 173,659. 0. 29,397. (26) Michael Bowman 4 0 . 00 VP - Policy 164,294. 0. 21,935. sum: 726.223. 0. 79.803. Total from continuation sheets to Part VII, Section Total(addlines1bandlc) 1.465.842- 0- 136.801- 2 Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 8 3 Did the organization list any former officer, director, or trustee. key employee, or highest compensated employee on line 13'? If "Yes, complete Schedule for such individual 4 For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150000? If ?Yes, complete Schedule for such individual 5 Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? it yes magma ,i sum ag?on . . Section B. Independent Contractors 1 Complete this table for your ?ve highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year with or within the organization?s tax year. lil- (A) (B) (C) Name and business address Description of services Compensation CMI Communi cations 4 00 Mile Crossing Blvd. Rochester, NY 14624 Audio Visual 223,311. 2 Total number of independent contractors (including but not limited to those listed above) who received more than $00,000 of comgensationlrom the organization 1 A See Part VII, Section A Continuation sheets L) l; f) IForm990(2018) 832008 12-31-18 American Legislative Exchange Council 52?0140979 3,41] Section A. Officers, Directors, Trusteesl Key Employees. and Highest Compensated Employees (comm) . (A) (B) (C) (D) (E) (F) Name and title Average Position Reportable Reportable Estimated hours (check all that apply) compensation compensation amount of per from from related other week the organizations compensation (list any 2 organization 099M180) from the hours for organization related and related organizations is organizations below 3 =2 5 s, line) (27) Wilhelm Meierling 40 . 0 0 Chief Marketing officer 186,074. 0. 8,400. (28) Jonathan Williams 40 . 00 Chief Economist 162,294. 0. 20,731. (29) Bartlett Cleland 40 . 00 General Counsel 145,209. 0. 5,748. (30) Bob Williams 40.00 Senior Fellow 137,370. 0. 4,849- (31) Marie Vulaj 40 . 00 VP-Partnerships Engagements ?mmnommvaWmmAmmic 739.519- 56.998- \1 3239.118 i Statement of Revenue Form990?018) American Legislative Exchange Council 0 contains a or note to Federated campaigns Membership dues Fundraising events 545 106. Related organizations Government grants (contributions) All other contributions, gifts, grants, and similar amounts not included above 7 948 880 . Noncash contributions included in lines 1a-1l: Conferences/seminars 900099 Membership dues 900099 All other program service revenue Investment income (including dividends. interest, and other similar amounts} Income from investment of tax-exempt bond proceeds i Royalties Gross rents Less: rental expenses Rental income or (loss) Net rental income or (loss) Gross amount from sales of assets other than inventory Less: cost or other basis and sales expenses Gain or (lose) Net gain or (loss) Other Revenue Gross income from fundraising events (not including 545,106. of contributions reported on line 10). See Part Iv, Iineie 120 204- Lees: direct expenses 327 351 - Net income or (loss) from fundraising events 3 Gross income from gaming activities. See Part IV. line 19 Less: direct expenses Net income or (loss) from gaming activities 832009 12-31- Gross sales of inventory, less returns and allowances a Less: cost of goods sold 900099 Total revenue -207 157 . 200. 9 357 918. Related or exempt function revenue 990 615. 67 638. 1 058 453. 52?0140979 Unrelated business revenue 00 Page 9 ?207 157. ?194 521. Form (2018) Form990 018 American Le-islative Council 52?0140979 1333910 Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A). Check if Schedule 0 contains a response or note to any line in this Part IX DO ?0t include amounts reparted 0" ?"95 6b! Total ??genses Prograir?)service Manag?gent and Funcsgising 7b, 8b, 9b, and 10b of Part expenses eneral ex enses ex enses 1 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line Grants and other assistance to domestic individuals. See Part IV, line 22 3 Grants and other assistance to foreign organizations. foreign governments, and foreign individuals. See Part IV, lines 15 and 16 4 Benefits paid to or for members 5 Compensation of current officers, directors. trustees, and key employees 6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) 1,183,526. 892 ,701. 266, 099. 24 726. 7 Othersalariesandwages 2,570,834. 2,086,495. 209,576. 274,763. 8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributionsOtheremployeebenefits 277,077. 232,314. 14,811. 29,952. 10 Payrolltaxes 254.025- 202.360. 30,907- 20.758. 1 1 Fees for services (non-employees): a Management Legal 41.332- 33,123. 4.911. 3.298. Accounting 54:390- 43:530- 5.437- 4.323- Lobbying Professional fundraising services. See Part IV, line Investment management fees 9 Other. (If line 119 amount exceeds 10% of line 25, 246,331. 167,380. 24,601. 54,350. 12 Advertising and promotion Officeexpenses 461,166. 326,293. 27,776. 107,097. 14 Informationtechnology 152,351. 122,144. 18,070. 12,137. 15 Royalties 16 Occupancy 412.858- 330.865- 49.047. 32.946- 17 Travel 259.200- 254.031- 157- 5:002- 18 Payments of travel or entertainment expenses for any federal, state. or local public officials 1,737,785. 1,665,246. 65,404. 7,135. 20 Interest 1.022- 819- 121- 82- 21 Payments to affiliates 22 Depreciation. depletion, and amortization Insurance 521049. 431708. 419900 3:351- 24 Other expenses. Itemize expenses not covered [Whit?'? . - . above. (List miscellaneous expenses in line 24s. It line . - - 3 24c amount exceeds 10% of line 25, column (A) . - . . .. amount, list line 24a expenses on Schedule 0Subscriptions/research 257,894. 253,93 . 544. 3,419. Dues and membership 185,319. 179,320. 5,323. 676. Bad debt 120,800. 120,800. Provision for UBI tax 6,362. 6,362. Allotherexpenses 39,873. 37,415. 1,774. 684. 25 9,238,668. 7,606,627. 949,407. 682,634. 26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined 3) 77W educational campaign and fundraising solicitation. i l\ \y 'l Check here if lollowinq SOP 958-720) i 832010 12-31-18 Form 990 (2018) 832011 12-31-18 Form990 2018 American [?gislative Exchange Council 52?0140979 @9911 a ance eet Check if Schedule 0 contains a response or note to any line in this Part . CL (A) (B) Beginning of year End of year 1 Cash - non-interest?bearing 708 I 972. 1 847 .132 . 2 Savings and temporary cash investments Pledges and grants receivableAccounts receivableLoans and other receivables from current and former officers. directors, 3 trustees. key employees, and highest compensated employees. Complete Part ll of Schedule 6 Loans and other receivables from other disqualified persons (as defined under a section 4958(f)(1)) persons described in section 4958(c)(3)(B) and contributing employers and sponsoring organizations of section 501(c)(9) voluntary 3 employees' beneficiary organizations (see instr). Complete Part ll of 7 Notes and loans receivable. net 7 8 Inventories for sale or use 8 9 Prepaid eXpenses and deferred charges 10a Land. buildings, and equipment: cost or other basis. Complete Part VI of Schedule 10a Less: accumulated depreciation 10b lrivestments - Publicly traded securities 11 12 investments - other securities. See Part IV. line investments - program-related. See Part IV, line 11 13 14 Intangible assets 14 15 Other assets See Part lV. line 11 15 16 Total assets. Add lines 1 through 15 (must egual line 34Accounts payable and accrued expenses Grants payable . . 18 19 Deferredrevenue 214,286. 19 181,398. 20 Tax-exempt bond liabilities 20 21 Escrow or custodial account liability. Complete Part IV of Schedule 21 3 22 Loans and other payables to current and former officers. directors. trustees. 2g key employees, highest compensated employees, and disquali?ed persons. 1% Complete Part ll of Schedule 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 17-24). Complete Part of Schedulep 1I049I781- 25 926,556. 26 Total liabilities Add lines 17 throuqh Organizations that follow SFAS 117 (A30 958), check here and 8 complete lines 27 through 29, and lines 33 and 34. . 2 27 Unrestrictednetassets 1,812,348. 28 Temporarily restricted net assets Permanently restricted net assets Organizations that do not follow SFAS 1 17 (A80 958), check here El 5 and complete lines 30 through 34. I3 30 Capital stock or trust principal, or current funds 31 Paid-in or capital surplus. or land, building. or equipment fund 15 32 Retained earnings, endowment. accumulated income. or other funds 33 Totalnetassetsorfundbalances 4I271I043- 33 4.390.293. 34 Total liabilities and net assets/fund balances Form 990 (2018) i . . 1 3 Form990(2018) American Legislative Exchange Council 52?0140979 Paqe12 [Pg ?Et?XliI Reconciliation of Net Assets Check if Schedule 0 contains a response or note to any line in this Part XI 1 Total revenue (must equal Part column (A). line 12Total expenses (must equal Part lx, column (A). line 25Revenue less expenses. Subtract line 2 from line Net assets or fund balances at beginning of year (must equal Part X, line 33. column Net unrealized gains (losseS) on investments 5 6 Donated services and use of facilities 6 7 Investment expenses 7 8 Prior period adjustments 8 9 Other changes in net assets or fund balances (explain in Schedule 0) 9 0 - 10 Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33. column(B)) 10 4,390,293- REEQJ Financial Statements and Reporting Check if Schedule 0 contains a response or note to any line in this Part 1 Accounting method used to prepare the Form 990: El Cash Accrual 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 financial statements compiled or reviewed by an independent accountant? lf "Yes," check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis. or both: E: Separate basis [3 Consolidated basis Both consolidated and separate basis Were the organization's ?nancial statements audited by an independent accountant? If "Yes," check a box below to indicate whether the ?nancial statements for the year were audited on a separate basis. consolidated basis. or both: 1: Separate basis Consolidated basis Both consolidated and separate basis If "Yes" to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review,.or compilation of its financial statements and selection of an independent accountantl If the organization changed either its oversight process or selection process during the tax yearI explain in Schedule 0. 33 As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-1 33? If "Yes." did the organization undergo the required audit or audits? If the organization did not undergo the required audit or auditsI explain why in Schedule 0 and describe any steps taken to undergo such audits 3b 832012 12-31-18 '2 Form 990 (2018) SCHEDULE A OMB No.1545-0047 (Form 990 or 990-EZ) Public Charity Status and Public Support Complete if the organization is a section 501(c)(3) organization or a section 20 1 8 4947(a)(1) nonexempt charitable trust. Department of the Treasury Attach to Form 990 or Form 990-EZ. .. '"tema' Raven? Go to for instructions and the latest information. Name of the organization Employer identification number The organization is not a private foundation because it is: (For lines 1 through 12. check only one boxAmerican Le islative Exchange Council 52?0140979 a US (All organizations must complete this part.) See instructions. A church, convention of churches. or association of churches described in section A school described in section (Attach Schedule (Form 990 or A hospital or a cooperative hospital service organization described in section A medical research organization operated in conjunction with a hospital described in section Enter the hospital?s name. city. and state: An organization operated for the bene?t of a college or university owned or operated by a governmental unit described in section (Complete Part II.) A federal. state. or local government or governmental unit described in section An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section (Complete Part II.) A community trust described in section (Complete Part ll.) An agricultural research organization described in section 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land-grant college of agriculture (see instructions). Enter the name. city. and state of the college or university: 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 income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30. 1975. See section 509(a)(2). (Complete Part An organization organized and operated exclusively to test for public safety. See section 509(a)(4). An organization organized and operated exclusively 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 12a through 12d that describes the type of supporting organization and complete lines 12e. 12f. and 129. a Type I. A supporting organization operated. supervised. or controlled by its supported organization(s). typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV. Sections A and B. Type II. A supporting organization supervised or controlled in connection with its supported organization(s). by having 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. '3 Type functionally integrated. A supporting organization operated in connection with. and functionally integrated with, its supported organization(s) (see You must complete Part IV. Sections A, D. and E. cl Type non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV. Sections A and D. and Part V. Check this box if the organization received a written determination from the IRS that it is a Type I. Type II. Type In-% Enter the number of supported organizations Provide the following information about the supported organization(s). functionally integrated, or Type non-functionally integrated supporting organization. Name of supported (ii) EIN oforganization Amount of monetary (vi)Amountofother (described on lines 1-10 '7 or anization su ort see instructions su ort see instructions 9 above (see instructionsi) Yes No pp pp Total LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. 832021 10-11?16 Schedule A (Form 990 or 990-EZ) 2018 uppo rganlza Ions (Complete only if you checked the box on line 5, 7. or 8 of Part or if the organization failed to qualify under Part If the organization fails to qualify under the tests listed below. please complete Part Section A. Public Support Calendar year (or fiscal year beginning in) 2014 2015 2016 2017 2018 Total 1 Gifts. grants, contributions. and membership fees received. (Do not includeany"unusual grants.") 6231036 . 7393600 . 8873957 . 8765064 . 8493986 . 39757643 . 2 Tax revenues levied for the organ- ization's benefit and either paid to or expended on its behalf 3 The value of services or facilities furnished by a governmental unit to the organization without charge 4 Total. Add lines 1 through3 6231036 . 7393600 . 8873957 . 8765064 . 8493986 . 9757643 . 5 The portion of total contributions I by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11. commit) 3922658. 6 Public su ort. Subtract line 5 from line Section B. Total Support Calendar year (or fiscal year beginning in) I . 2014 . 2015 2016 2017 2018 (3) Total 7 6231036. 7393600. 8873957. 8765064. 849398639757643. 8 Gross income from interest. dividends. payments received on securities loans. rents, royalties, andinoomefromsimilarsources 2,528. 2,971. 3,897. 6,463. 12,636. 28,495. 9 Net income from unrelated business activities. whether or not the business is regularly carried on 10 Other income. Do not include gain or loss from the sale of capital assets(ExplaininPartVl.) 476 751. 476 751. 476 717. 476 674. 200. 1907093. 11 1 1693231. 12 Gross receipts from related activities. etC- (see instructionS) 8 - 13 First five years. If the Form 990 is for the organization's ?rst. second. third. fourth. or fifth tax year as a section 501(c)(3) anlzation check this box and stop here Section C. Compu??on of Public Support Percentage 14 Public support percentage for 2018 (line 6, column divided by line 11. column Public support percentage from 2017 Schedule A. Part II. line 113% support test - 2018. If the organization did not check the box on line 13. and line 14 is 33 1/3% or more. check this box and stop here. The organization qualifies as a publicly supported organization 33 1/3% support test - 2017. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more. check this box and stop here. The organization qualifies as a publicly supported organization 17a 10% -facts?and-circumstances test - 2018. If the organization did not check a box on line 13. 16a. or 16b. and line 14 is 10% or more. and if the organization meets the "facts-and-circumstances" test. check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization 10% -facts-and-circumstances test - 2017. If the organization did not check a box on line 13. 16a. 16b. or 17a. and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test. check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization I: 18 Private foundation. If the organization did not check a box on line 13, 16a. 16b. 17a. or 17b. check this box and see instructions Schedule A (Form 990 or 990-EZ) 2018 832022 10-11-13 52-0140979 Pages (Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to Qualify under the tests listed belowI please complete Part ll.) Section A. Public Support Calendar year (or fiscal year beginning in) 2014 2015 2016 2017 2018 (1) Total 1 Gifts. grants. contributions. and membership fees received. (Do not include any "unusual grants") 2 Gross receipts from admissions, merchandise sold or services per- formed. or facilities furnished in any activity that is related to the organization's tax-exempt purpose 3 Gross receipts from activities that are not an unrelated trade or bus- iness under section 513 4 Tax revenues levied for the organ- ization's benefit and either paid to or expended on its behalf 5 The value of services or facilities furnished by a governmental unit to the organization without charge 6 Total. Add lines 1 through 5 7a Amounts included on lines 1, 2, and 3 received from disqualified persons Amounts Included on lines 2 end 3 received from other than disquali?ed persons that exceed the greater of $5,000 or 1% ol the amount on line 13 for the year Add lines 7a and 7b . 8 Public support. W53 . Section B. Total Support Calendar year (or fiscal year beginning in) 2014 2015 2016 2017 2018 (1) Total 9 Amounts from line 6 103 Gross income from interest. dividends, payments received on securities loans, rents. royalties. and income from similar sources Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975 Add lines 10a and 10b 11 Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on 12 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) 13 Total support. (Add lines 9.100. 11. and 12.) 14 First five years. If the Form 990 is for the organization's ?rst, second, third, fourth, or ?fth tax year as a section 501(c)(3) organization, check this box and stop here Section C. Computation of Public Support Percentage 15 Public support percentage for 2018 (line 8, column divided by line 13, column 15 16 Public support percentage from 2017 Schedule AI Part line 15 16 Section D. Computation of Investment Income Percentage 17 Investment income percentage for 2018 (line 100. column divided by line 13, Column 17 18 Investment income percentage from 2017 Schedule A, Part line 17 18 19a 33 1/3?/o support tests - 2018. If the organization did not check the box on line 14, and line 15 is more than 33 and line 17 is not more than 33 check this box and stop here. The organization qualifies as a publicly supported organization El 33 1/3% support tests - 2017. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 and line 18 is not more than 33 check this box and stop here. The organization quali?es as a publicly supported organization I: 20 Private foundation. If the or anization did not check a box on line 14 1921 or 19b cheEk'th'~\ . 832023 10-11-13 3 Schedule A Form 990 or 990- 2018 American Le . i 5 lat ive ExchangCounci Page 4 unm'? Supporting Organizations (Complete only if you checked a box in line 12 on Part I. If you checked 12a of Part I. complete Sections A and B. If you checked 12b of Part I, complete Sections A and C. If you checked 120 of Part I, complete Sections A, D, and E. If you checked 12d of Part I. complete Sections A and D, and complete Part V.) Section A. All Supporting Organizations 1 Are all of the organization's supported organizations listed by name in the organization's governing documents? If "No, describe in Part Vi how the supported organizations are designated. if designated by class or purpose, describe the designation. if historic and continuing relationship, explain. 2 Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or If "Yes, explain in Part VI how the organization determined that the supported organization was described in section 509(a)( 1) or (2). 3a Did the organization have a supported organization described in section 501(c)(4), (5), or If "yes," answer and (0) below. Did the organization confirm that each supported organization qualified under section 501(c)(4). or (6) and satisfied the public support tests under section 509(a)(2)? If Yes, describe in Part VI when and how the organization made the determination. 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. 43 Was any supported organization not organized in the United States ("foreign supported organization")? If Yes, and if you checked 12a or 12b in Part I, answer and (0) below. Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? it 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. 0 Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) 0f If "Yes, explain in Part Vi what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes. 53 Did the organization add, substitute, or remove any supported organizations during the tax year? If "yes, answer and below ?f applicable). Also, provide detail in Part Vi. including the names and EIN numbers of the supported organizations added, substituted, or removed; the reasons for each such action; ?ll) the authority under the organization's organizing document authorizing such action; and how the action was accomplished (such as by amendment to the organizing document). 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? Substitutions only. Was the substitution the result of an event beyond the organization's control? 6 Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than its supported organizations. (ii) individuals that are part of the charitable class bene?ted by one or more of its supported organizations, or other supporting organizations that also support or bene?t one or more of the filing organization's supported organizations? If "Yes, provide detail in Part VI. 7 Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor 3'33, (as defined in section a family member of a substantial contributor, or a 35% controlled entity with if, regard to a substantial contributor? If Yes, complete Part of Schedule (Form 990 or 990452). 7 8 Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7? 355?? ?113 it? lf Yes, complete Part I of Schedule (Form 990 or 990-EZ). 8 9a Was the organization controlled directly or indirectly at any time during the tax year by one or more i ?:31 disqualified persons as de?ned in section 4946 (other than foundation managers and organizations described 4. - i. .i ?31- . in section 509(a)(1) If "Yes, provide detail in Part VI. 93 Did one or more disqualified persons (as defined in line 9a) hold a controlling interest in any entity in which 533951. the supporting organization had an interest? If Yes, provide detail in Part VI. 9b 0 Did a disqualified person (as defined in line 9a) have an ownership interest in, or derive any personal benefit ~35. '3 . i from, assets in which the supporting organization also had an interest? If "Yes, provide detail in Part VI. 90 103 Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type non-functionally integrated supporting organizations)? If "Yes, answer 10b below. 103 Did the organization have any excess business holdings in the tax year? (Use Schedule C. Form 472010b 832024 10-11-18 A (Form 990 or 990-EZ) 2018 Sched leA Form 990 or990 2013 American Le islative Exchange Council 52 ?0140979m Supporting Organizations (continued) Yes No 11 Has the organization accepted a gift or contribution from any of the following persons? ?f . a A person who directly or indirectly controls. either alone or together with persons described in and (0) use below, the governing body of a supported organization? 11a . A family member of a person described in above? 11b A 35% controlled entity of a person described in or above? if in Part Vi. 11c Section B. Type I Supporting Organizations 1 Did the directors, trustees, or membership of one or more supported organizations have the power to regularly appoint 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, supervised, or controlled the organization?s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, 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 carried out the purposes of the supported organization(s) that operated, infirm WW1 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 WI. Section D. All Type 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, a written notice describing the type and amount of. support provided during the prior tax year. (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and copies of the organization's governing documents in effect on the date of notification, to the extent not previously provided? 2 Were any of the organization's officers. directors, or trustees either appointed 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 voice in the organization?s investment policies 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 Section E. Type Functionally Integrated Supporting Organizations 1 Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions). a The organization satisfied the Activities Test. Complete line 2 below. The organization is the parent of each of its supported organizations. Complete line 3 below. CI The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see 2 Activities Test. Answer and below. Yes No 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 responsive? If "Yes, then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, ?1 how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities. 23 Did the activities described in constitute activities that. but for the organization's involvement. one or more 3:15, of the organization's supported organization(s) would have been engaged in? If "yes, explain in Part VI the EH reasons for the organization's position that its supported organization(s) would have engaged in these . :13: activities but for the organization '3 involvement. 2b 3 Parent of Supported Organizations. Answer and below. :1 . gig}, a Did the organization have the power to regularly appoint or elect a majority of the officers, directors. or Rh; - u' trustees of each of the supported organizations? Provide details in Part VI. 3a Did the organization exercise a substantial degree of direction over the policies. programs, and activities of its su cried or anizations? Part VI i' i 3b 832025 10-11-13 s?he Jule A (Form 990 or 990-EZ) 2018 Schedule A (Form 990 or 990.52) 2018 American Legi lative Exchange Counci Pagg 6 Type Non-Functionally Integrated 509(a)(3) Supporting Organizations 1 Ci Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20. 1970 (explain in Part VI.) See instructions. All Ill must Sections - nt Section A - Adjusted Net Income (A) Prior Year (ogrtiznalfar 6 Portion of operating expenses paid or incurred for production or collection of gross income or for management. conservation. or Curre Year Section - Minimum Asset Amount (A) Prior Year )(optiorr?tal) 1 Aggregate fair market value of all non-exempt-use assets (see for Discount claimed for blockage or other 4 Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, Section - Distributable Amount Current Year in 6 Distributable Amount. Subtract line 5 from line 4. unless subject to Check here if the current year is the organization's first as a non-functionally integrated Type supporting organization (see instructions). Schedule A (Form 990 or 990-EZ) 2018 832026 10-11-18 American islative Exc uncil 52?0140979 Ill Non- rated to 2 Amounts paid to perform activity that directly furthers exempt purposes of supported from to 1 8 Distributions to attentive supported organizations to which the organization is responsive See line 6 (ii) Section - Distribution Allocations (See instructions) Excess Distributions Underdistributions Distributable Pre-2018 Amount for 2018 2 Underdistributions, if any. for years prior to 2018 (reason- See i Distributions for 2018 from Section D, amount 4. Remaining underdistributions for years prior to 2018, if any. Subtract lines 39 and 4a from line 2. For result greater than See Remaining underdistributions for 2018. Subtract lines 3h and 4b from line 1. For result greater than zero, explain in Excess distributions carryover to 2019. Add lines 3i and from Excess from Schedule A (Form 990 or 2018 ?832027 10-11-18 ScheduleA Form9900r990- 2018 American Leoislative Exchange Council 52?0140979 PageB SUPPIemental Information. Provide the explanations required by Part ll. line 10; Part ll, line 17a or 17b; Part line 12; Part IV, Section A, lines 9a, 9b. 9c. 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 VI 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.) Schedule A, Part II, Line 10, Explanation for Other Income: Miscellaneous 2018 Amount: 200. Sublease income 2014 Amount: 476,751. 2015 Amount: 476,751. 2016 Amount: 476,717. 2017 Amount: 476,674. 332023 10-11-18 Schedule A (Form 990 or 990-EZ) 2018 SCHEDULE 0 Political Campaign and Lobbying Activities mam-15450047 (Form 990 or 990-EZ) For Organizations Exempt From Income Tax Under section 501(c) and section 527 Depwmem ?the Treaswy Complete if the organization IS described below. Attach to Form 990 or Form 990-EZ. vppentqublig Internal Revenue Service Go to for instructions and the latest information. - . lnepeotion.. . 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 l-C. 0 Section 501 (0) (other than section 501(c)(3)) organizations: Complete Parts l-A and below. Do not complete Part l-B. 0 Section 527 organizations: 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)): Complete Part Do not complete Part 0 Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part Do not complete Part If the organization answered "Yes," on Form 990, Part IV, line 5 (Proxy Tax) (see separate instructions) or Form Part V, line 350 (Proxy Tax) (see separate instructions), then 0 Section 501(c)(4), (5). or (6) organizations: Complete Part Name of organization Employer identification number American Le islative Exchan Council 52?0140979 -. i omp I orgamza Ion IS exemp un er sec Ion 501(c) or IS a section 5 7 organization. 1 Provide a description of the organization's direct and indirect political campaign activities in Part IV. 2 Political campaign activity expenditures . . 3 Volunteer hours for political campaign activities [Ea??llile 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 2 Enter the amount of any excise tax incurred by organization managers under section 4955 3 If the organization incurred a section 4955 tax. did it file Form 4720 for this yearcorrection made? Yes No er sec Ion excep sec ion 1 Enter the amount directly expended by the ?ling organization for section 527 exempt function activities 2 Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities 3 Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL. line17b 4 Did the ?ling organization ?le Form ttzo-POL for this year? Yes I: No 5 Enter the names. addresses and employer identification number (EIN) of all section 527 political organizations to which the filing organization made payments. For each organization listed, enter the amount paid from the filing organization's funds. Also enter the amount of political contributions received that were and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV. Name Address (0) EIN Amount paid from Amount of political ?ling organization?s contributions received and funds. If none. enter 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 (Form 990 or 990-EZ) 2018 LHA 532041 11-08?18 Schedule 0 (Form 990 or 990-122) 2018 American Le - i slative Exchan- Council 52- 0 140979 Page 2 il?j?l? . mp organlza on IS exemp un section 501 A Check if the ?ling organization belongs to an affiliated group (and list in Part IV each af?liated group member's name. address. EIN, expenses, and share of excess lobbying expenditures). if (3) Filing organization?s totals Affiliated group Limits on Lobbying Expenditures totals (The term "expenditures" means amounts paid or incurred.) Total lobbying expenditures to influence public opinion (grass roots lobbying) Total lobbying expenditures to influence a legislative body (direct lobbying) Total lobbying eXpenditures (add lines 1a and 1b) Other exempt Purpose expenditures Total exempt purpose expenditures (add lines 1c and 1d) amount. 9 489 931. 9 ?macaw 624 497. Grassroots nontaxable amount (enter 25% of line 1f) Subtract line 19 from line 18- If zero or less. enter -0- Subtract line 1f from line 1C- If zero or less. enter -0- If there is an amount other than zero on either line 1h or line 11, did the organization ?le Form 4720 reporting section 4911 tax for this year? Yes No 4-Year Averaging Period Under Section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the separate instructions for lines 2a through 2f.) Lobbying Expenditures During 4-Year Averaging Period (or in) 2015 2016 2017 2018 Total 2a Lobbyingnontaxabieamount 564,630. 600 779. 659,537. 624,497. 2,449 443. Lobbying ceiling amount (150% of line 2a. column(eTotal lobbying expenditures -d Grassrootsnontaxableamount 141,158. 150,195. 164,884. 156,124. 612,361. Grassroots ceiling amount (150% of line 2d. column (en 9 18 542 . Grassroots lobbying expenditures Schedule (Form 990 or 990-EZ) 2018 832042 11-08-18 ,1 i .- ScheduIeCIForm9900r990Ez>2018 American Le-islative Exchan-e Council 52? 0140979 Pages (election under section 501(h)). For each "Yes," response on lines 1a through if below, provide in Part lVa detailed description of the lobbying activity. Yes 0 Amount 1 During the year. did the filing organization attempt to influence foreign, national, state, or . local legislation. including any attempt to influence public opinion on a legislative matter or referendum. through the use of: - Volunteers? ,3 Paid staff or management (include compensation in expenses reported on lines 10 through 1i)? .. -. - .S?iwil??d Media advertisements? Mailings to members legislators orthe 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 similar means? Other activities? i Total- Add lines 10 through it 2a Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? If "Yes." enter the amount of any tax incurred under section 4912 If "Yes. enter the amount of any tax incurred by organization managers under section 4912 If the ?ling oranization incurred a section 4912 tax did it file Form 4720 for this ear? L: 1&5?qu Comp ete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6). Yes No- 1 Were substantially all (90% or more) dues received nondeductible by members? 1 2 Did the organization make only In- h-ouse lobbying expenditures of $2 000 or less? 2 3 the or-amzatIon a-ree to car over lobb inc and ex-enditures from the urior ear? 3 [51ml I. 3] Comp ete if the organization is exempt under section 501 (4), section 501 (5), or section 501(c)(6) and if either BOTH Part -A, lines 1 and 2, are answered 0R Part A, line 3, is answered "Yes." 1 DueS. assessments and similar amounts from members 1 2 Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political expenses for which the section 527(f) tax was paid). I a Current year 2a Carryover from i351 year 2b Total 2c 3 Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues 3 4 If notices were sent and the amount on line 20 exceeds the amount on line 3, what portion of the excess a does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political a, expenditure next year? 4 Taxable amount of lobbying and political expenditures (see 5 [Esal?tivm Supplemental InformatIon Provide the descriptions required for Part I-A. line 1; Part l-B, line 4; Part l-C. line 5; Part ll-A (affiliated group list); Part ll-A, lines 1 and 2 (see instructions); and Part line 1. Also. complete this part for any additional information. Schedule 0 (Form 990 or 990-EZ) 2018 532043 11-08-18 - OMB . 1545-0047 SCHEDULE Supplemental Fmancral Statements (Form 990) Complete if the organization answered "Yes" on Form 990, 20 18 Part IV, line 6, 7, 8, 9, 10, 11a, 11b. 11c, 11d, 11e, 11f, 123, or 12b. Department of the Treasury Attach to Form 990. [rig ,Paq?fr?g. ?3 Inlannl Revenue Service )Go to for instructions jalnd the latest information. "55'15599, Name of the organization Employer identification number American Leg). slatlve Exchange Council 52 ?0 1409 7 9 lzgarztim Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV. line 6. Donor advised funds Funds and other accounts Total number at end of year Aggregate value of contributions to (during year) Aggregate value of grants from (during year) Aggregate value at and 0f year Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization's property, subject to the organization's exclusive legal control? Yes No 6 Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring rivate bene?t? Yi No mm consewation Easements. Complete if the organization answered "Yes" on Form 990. Part IV. line 7. 1 Purpose(s) of conservation easements held by the organization (check all that apply). Preservation of land for public use (9.9., recreation or education) Preservation of a historically important land area Protection of natural habitat Preservation of a certified historic structure Preservation of open space 2 Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year. Held at the End of the Tax Year a Total number of conservation easements 2a Total acreage restricted by conservation easements 2b 0 Number of conservation easements on a certified historic structure included in 20 Number of conservation easements included in acquired after 7/25/06, and not on a historic structure listed in the National Register 2d 3 Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the tax year 4 Number of states where property subject to conservation easement is located 5 Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? Yes No 6 Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year 7 Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year 8 Does each conservation easement reported on line 2(d) above satisfy the requirements of section and section .. .. Yes No 9 In Part describe how the organization reports conservation easements in its revenue and expense statement, and balance sheet, and include, if applicable, the text of the footnote to the organization?s financial statements that describes the organization's accounting for conservation easements. Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets. Complete if the organization answered "Yes? on Form 990, Part IV. line 8. 13 If the organization elected, as permitted under SFAS 116 (A80 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part the text of the footnote to its financial statements that describes these items. If the organization elected, as permitted under SFAS 116 (A80 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items: Revenue included on Form 990, Part line 1 Assets included in Form 990. Part . . 2 If the organization received or held works of art, historical treasures. or other similar assets for financial gain, provide the following amounts required to be reported under SFAS 116 (A80 958) relating to these items: a Revenue included on Form 990. Pal?t line 1 Assets included in Form990. PartX . .. .. . . 4. . . LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule (Form 990) 2018 832051 10?29?18 SchecuIeD Form 990 2013 American Le islative Exchange Council 52?0140979 PageZ MEJHEI Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued) 3 Using the organization's acquisition, accession. and other records, check any of the following that are a significant use of its collection items (check all that apply): a I: Public exhibition Loan or exchange programs I: Scholarly research Other Preservation for future generations 4 Provide a description of the organization's collections and explain how they further the organization's exempt purpose in Part 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 an of the oroanlzation's collection? El Yes i: No - 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 on Form 990. Part Cl Yes Cl No If "Yes," explain the arrangement in Part and complete the following table: 0 Beginning balance Additions during the year Distributions during the year Ending balance 2a Did the organization include an amount on Form 990. Part X, line 21, for escrow or custodial account liability? Yes No If ?Yes ex-laln the arrangement in Part Check here if the explan?on has been provided on Part [1.35:3 3E: Complete if the organization answered "Yes" on Form 990. Part IV, line 10. Current year Prior year Two years back Three years back Four years back 1a Beginning of year balance Contributions Net investment earnings. gains. and losses Grants 0r scholarships Other expenditures for facilities and Programs Administrative expenses 9 End of year balance 2 Provide the estimated percentage of the current year and balance (line 19, column held as: a Board designated or quasi-endowment Permanent endowment Temporarily restricted endowment The percentages on lines 2a, 2b. and 20 should equal 100%. 33 Are there endowment funds not in the possession of the organization that are held and administered for the organization by: unrelated organizations (ii) related organizations . If "Yes" on line 3a(ii). are the related organizations listed as required on Schedule 4 Describe in Part the intended uses of the or-anization's endowment funds. mm Land, Buildings, and Equipment. Complete if the organization answered "Yes" on Form 990. Part IV, line 11a. See Form 990. Part X, line 10. Description of property Cost or other Cost or other Accumulated Book value basis (investment) basis (other) depreciation 1a Land Buildings Leaseholdimprovements 914,580. 430,573. 484,007. Equipment 547.195- 446.094. 101.101- Other 180.922. 109.775. 714147. Total. Add lines 1a through 1e. (gamma (:11 mm equal am 329 Bad 2; gamma (5) ape 10FSchedule (Form 990) 2018 832052 10-29-18 ScheduleD Form 990 2018 erican Le islative Exchange Council 52?0140979 Pages Investments - Other Securities. if the answered "Yes" on Form 990 Part IV line 11b. See Form Part line 12. Description of security or category (including name of security) Book value Method of valuation: or and-of-year market value (1) Financial derivatives (2) Closely-held equity interests (3) Other Investments - Program the IV 11 line 1 Description of investment Book value Method of valuation: Cost or end-of-year market value answered "Yes" on Form Part IV line 11d. See Form Part line 15. Description Book value if the answered "Yes" on Form 990 Part IV line 119 or 11f. See Form Part line 25. Description of liability Book value Ca tal lease ob at on 32 531. Deferred rent and lease benef 894 025. 926 556 . 2. Liability for uncertain tax positions. In Part provide the text of the footnote to the organization's ?nancial statements that reports the or anization's Iiabilit for uncertain tax ositions under FIN 48 A80 740 . Check here if the text oi the footnote has been rovided in Part Scheduje?u??ior?m 9Q0f2018? l\ a - I 832053 10-29-15 ScheduIeD Form 990) 2018 American Legislative Exchange Council 52? 0140979 Page4 . Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered "Yes" on Form 990 Part IV line 12a. 1 Total revenue. gains. and other support per audited financial statements Amounts included on line 1 but not on Form 990, Part line 12: a Net unrealized gains 005898) 00 aneStmeniS 2a Donated services and use of facilities Recoveries of prior year grants 2c Other (Describe in Part Add lines 2a through Subtract line 2e from line Amounts included on Form 990, Part line 12 but not on line 1: a Investment expenses not included on Form 990, Part line 75 4a Other (DOSCilbe in Part 4b Add lines Total revenue Add IIneszand 4c. . cm "0 5 9 3571918- Reconciliation of Expenses per Audited Financial Statements With Expenses per FIetum. Complete if the organization answered "Yes" on Form 990, Part IV. line 12a. 9,865,967. 1 Total expenses and losses per audited financial statements 2 Amounts included on Iine1 but not on Form 990, Part IX, line 25: a Donated services and use Of facilities Prior year adjustments 2b Other losses 2c Other (Describe in Part Add lines 2a through Subtract line 2e from line Amounts included on Form 990, Part IX, line 25 but not on line 1: a Investment expenses not included on Form 990, Part Iine 7b 4a b. Other (Describe in Part 4b Add lines '913) 5 9,238,668. {23111 upplemental Information. Provide the descriptions required for Part II, lines 3, 5, and 9; Part lines is and 4; Part IV, lines 1b and 2b; Part V, line 4: Part X, line 2; Part XI, lines 2d and 4b; and Part XII. lines 2d and 4b. Also complete this part to provide 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. For the year ended December 31, 2018, management did not identify any uncertainty in income tax requiring recognition or disclosure in the financial statements. Part XI, Line 2d - Other Adjustments: Revenue of entities other than the Qrganization included in the 1 75 consolidated audited financial statements, net of elimination entries. 215,000. 882054 10-29-18 Schedule (Form 990) 2018 American Le islative Exchange Council 52-0140979 Pqes Supplemental Information (6mm, Direct special event costs included in expenses in the audited financial statements but included in net revenue on the Form 990. 327,361. Total to Schedule D, Part XI, Line 2d 542,361. Part XII, Line 2d - Other Adjustments: Expenses of entities other than the Organization included in the consolidated audited financial statements, net of elimination entries. 246,688. Direct special event costs - included in expenses in the audited financial statements but included in net revenue on the Form 990. 327,361. Total to Schedule D, Part XII, Line 2d 574,049. Schedule (Form 990) 2018 832055 10-29?18 Supplemental information Regarding Fundraising or Gaming Activities Complete if the organization answered "Yes" on Form 990. Part IV, line 17, 18. or 19, or if the organization entered more than $15,000 on Form 990- EZ, line 6a. SCHEDULE (Form 990 or OMB No. 1545-0047 2018 Attach to Form 990 or Form 990-EZ. Go to for instructions and the latest information. Department of the Treasury Internal Revenue Service 6010 bi $35931: Name of the organization required to complete this part. 1 Indicate whether the organization raised funds through any of the following activities. Check all that apply. a Mail solicitations Solicitation of non-government grants Internet and email solicitations a Solicitation of government grants Phone solicitations 9 Special fundraising events ln-person solicitations 2 a Did the organization have a written or oral agreement with any individual (including officers. directors. trustees, or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services? Yes If "Yes." list the 10 highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is to be compensated at least $5,000 by the organization. American Legislative Exchange Council Employer identification number Fundraising ACtiVitleS- Complete if the organization answered "Yes" on Form 990. Part IV, line 17. Form 990-EZ filers are not l:lNo Name and address of individual .. . . I9:i raliaslgr (iv) Gross receipts t?vzom?g??e?ag?) Amount paid or entity (fundraiser) from activity fundraiser to retf?iwd by) contributions? listed in col, ganlzatIon Julie Shugar - 1538 4th Solicits funds on behalf Yes No Street, New Orleans, LA of ALEC's annual conf. 940,000. 18,797. 921,203. Nork?Apex Adv. - 9817 Gartell Solicits funds on behalf Pl., Kensington, MD 20895 of annual conf. 806,250. 16,543. 789,707. Donor Fundraising 1135 w. Solicits funds on behalf 6th St., #115, Austin, TX of ALEC's annual conf. 125,000. 40,758. 84.242. Total 1.371.250- 75,098. 1,795,152. 3 List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from registration or licensing. WA, WI, WV LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990- E2. See Part IV for continuations 832081 10?03-18 . Schedule (Form 990 or 990-EZ) 2018 Schedule Form 990 or 990 =r 2013 American Le . islative Exchange Council Events- Complete if the organization answered ?Yes? on Form 990. Part IV line 18, or reported 52? 0140979 Page2 more than $15 000 of fundraising event contributions and gross income on Form 990- E2 lines 1 and 6b. List events with gross receipts greater than 000. Eve t#1 ent #2 0th Ngilzen Total events add col. a throu Gala 9 col. (event type) (event type) (total number) 3 d) 1 Grossreceipts 555,310- 555.310- 2 Less: Contributions 545,106. 545, 106. 3 Grossmoome (Iine1 minus line 2) 120 1204' 120 I 204 - 4 Cash prizes 5 Noncesh prizes (I) 3 E, 6 Rent/facility costs Foodandbeverages 130,195- 130,196- 5 8 Entertainment 4 1518- 4. 518 - 9 Otherdirectexpenses 108,120. 108.120- 10 Direct expense summary Add lines 4 through 9 in column Net income summa .Subtract line 10 from line 3. column Wig Gaming. Complete if the organization answered "Yes" on Form 990 Part IV, line 19. or reported more than $15.000 on Form 990- E2 line 6a. . Pull tabs/instant . Total gaming (add (3) Bingo bingo/progressive bingo Other gammg col. through col. 9 1 Gross revenue 2 Cash Prizes 3 3 NoncaSh Prizes a 4 Rent/facility costs .5 5 Other direct expenses EYes [:JYes I: Yes .. 6 Volunteer labor No No No 7 Direct eXPense summary- Add lines 2 through 5 in column 8 Net qaminq income summary. Subtract line 7 irom line 1, column 9 Enter the state(s) in which the organization conducts gaming activities: a Is the organization licensed to conduct gaming activities in each of these states? if explain: 10a Were any of the organization's gaming licenses revoked, suspended. or terminated during the tax year? If "Yes," explain: I: Yes I: No 832082 10-03-18 Schedule (Form 990 or 990-EZ) 2018 4/ I Legislative Exchange Council 52?0140979 11 Does the organization conduct gaming activities with nonmembers? Yes I: No 12 Is the organization a grantor. beneficiary or trustee of a trust. or a member of a partnership or other entity formed to administer charitable gaming? Ci Yes :1 No 13 Indicate the percentage of gaming activity conducted in: a The organization?s facility . 13a An outside facility 13b 14 Enter the name and address of the person who prepares the organization's gaming/special events books and records: Name Address 15a Does the organization have a contract with a third party from whom the organization receives gaming revenue? Yes I: No If "Yes," enter the amount of gaming revenue received by the organization and the amount of gaming revenue retained by the third party If "Yes." enter name and address of the third party: Name Address 16 Gaming manager information: Name Gaming manager compensation DescriptiOn of services provided I: Director/of?cer Employee I: Independent contractor 17 Mandatory distributions: a Is the organization required under state law to make charitable distributions from the gaming proceeds to retain the state gaming license? . Yes i: No Enter the amount of distributions required under state law to be distributed to other exempt organizations or spent in the oranization?s own exam-t activities durin- the tax ear supplemental IHformatlon- Provide the explanations required by Part I. line 2b. columns and and Part lines 9. 9b. 10b, 15b, 150. 16. and 17b. as applicable. Also provide any additional information. See instructions. Schedule G, Part I, Line 2b, List of Ten Highest Paid Fundraisers: Name of Fundraiser: Julie Shugar Address of Fundraiser: 1538 4th Street, New Orleans, LA 70130 Name of Fundraiser: Donor Fundraising Address of Fundraiser: 1135 W. 6th St., #115, Austin, TX 78703 632083 10-03-18 Schedule (Form 990 or 990-EZ) 2018 ScheculeG (Form 990 or 990-EZ) American Legislative Exchange Council 52?0140979 Page4 [19331313 Supplemental Information {com-med) Schedule (Form 990 or 990-EZ) 832084 04-01-18 Compensation Information For certain Officers, Directors. Trustees, Key Employees, and Highest Compensated Employees SCHEDULE (Form 990) Complete if the organization answered "Yes" on Form 990. Part IV, line 23. >Attach to Form 990. Department ol the Treasury Internal Revenue Saerce Go to for and the latest information. OMB No. 1545-0047 2018 nip; al?l-I Name of the organization American Legislative Exchange Council Employer identification number 52?0140979 Questions Regarding Compensation 1a Check the appropriate box(es) if the organization provided any of the following to or for a person listed on Form 990. Part VII. Section A, line 1a. Complete Part Ill to provide any relevant information regarding these items. First-class or charter travel Housing allowance or residence for personal use Travel for companions :1 Payments for business use of personal residence [3 Tax indemnification and gross-up payments Ci Health or social club dues or initiation fees I: Discretionary spending account Personal services (such as maid. chauffeur, chef) If any of the boxes on line 1a are checked. did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If complete Part ill to explain Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all directors, trustees, and officers, including the CEO/Executive Director, regarding the items checked on line 1a? Indicate which. if any, of the following the filing organization used to establish the compensation of the organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods used by a related organization to establish compensation of the CEO/Executive Director. but explain in Part Compensation committee Written employment contract Independent compensation consultant Compensation survey or study Form 990 of other organizations Approval by the board or compensation committee During the year, did any person listed on Form 990, Part VII, Section A. line 1a. with respect to the filing organization or a related organization: a Receive a severance payment or change-of-control payment? Participate in. or receive payment from. a supplemental nonqualified retirement plan? Participate in, or receive payment from, an equity-based compensation arrangement? If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part Only section 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9. For persons listed on Form 990, Part VII. Section A. line 1a. did the organization pay or accrue any compensation contingent on the revenues of: a The organization? Any related organization? If "Yes" on line 5a?or 5b, describe in Part For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation contingent on the net earnings of: a The organization? Any related organization? If "Yes" on line 6a or 6b. describe in Part ..A 7 For persons listed on Form 990, Part VII. Section A. line 1a. did the organization provide any nonfixed payments not described on lines 5 and 6? If "Yes," describe in Part 8 Were any amounts reported on Form 990, Part VII. paid or accrued pursuant to a contract that was subject to the .. initial contract exception described in Regulations section If "Yes." describe in Part Ill 8 9 it "Yes" on line 8. did the organization also follow the rebuttable presumption procedure described in if: "it" Rggulations sectlon 53.4958'6icl? . 9 LHA For Paperwork Reduction Act Notice. see the Instructions for Form 990. 832111 10-26-18 Schedule (Form 990) 2018 Schedule (Form 990) 2018 Note: The sum of columns for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual. American Legislative Exchange Council I Part Of?cers. Directors. Trustees. Key Employees. and Highest Compensated Employees. Use duplicate copies if additional space is needed. For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row and from related organizations, described in the instructions, on row Do not list any individuals that aren?t listed on Form 990, Part VII. 52-0140979 Page 2 (A) Name and Title (B) Breakdown of W-2 and/or1099-MISC compensation (C) Retirement and Base compensation (ii) Bonus incentive compensation compensation other deferred compensation (D) Nontaxable bene?ts (E) Total of columns (F) Compensation in column (B) reported as deferred on prior Form 990 (1) CEO Lisa Nelson 308,270. 80,000. 0. 10,000. 18,471. 416,741. 0. 0. 0. 0. 0. (2) CFO Lisa Bowen 163,659. 10,000. 0. 6.992. 22,405. 203,056Michael Bowman Policy 159,294. 5.000. 0. 6.600. 15,335. 186,229. 0. 0. 0. 0. 0. (4) Wilhelm Meierling Chief Marketing Officer 176,074. 10,000. 0. 0. 7,435. 965. 194.474. 0. 0. 0. 0. 0. (5) Jonathan Wi 1 1 iams Chief Economist 60 152,294. 10.000. 0. 6,520. 14,211. 183,025(6) Bartlett Cleland General Counsel 00 140,209. 5,000- 0. 5.000. 748. 150,957(ii) 00 (ii) 00 (m 832112 10?26-18 ?4 A Schedule (Form 990) 2018 American Legislative ExchangeiCouncil . 52?0140979 I Partlli? Supplemental Information Provide the information, explanation, or descriptions required for Part I, lines 1aand for Part II. Also complete this part for any additionai information. Page 3 Part I, Line 7: Bonuses for employees, are discretionary. The Board of Directors determines any bonus for the CEO and the CEO approves any bonus for all other employees. Schedule J(Form 990) 2018 832113 10-2648 - OMB . - SCHEDULE 0 Supplemental Information to Form 990 or 990-EZ Aw? (Form 990 or 990-52) Complete to provide information for responses to specific questions on 20 1 8 Form 990 or or to provide any additional information. Department of the Treasury Attach to Form 990 or 990-EZ. Open to Public internal Revenue Sewicu Go to for the latest information. Inapeotlon Name of the organization Employer identification number American Legislative Exchange Council 52?0140979 Form 990, Part Line 4d, Other Program Services: State Outreach Expenses 775,329. including grants of 0. Revenue 0. Membership Expenses 471,857. including grants of 7,500. Revenue 67,638. Form 990, Part VI, Section A, line 6: In accordance with the bylaws of ALEC, full membership shall be open to persons dedicated to the preservation of individual liberty, basic American values and institutions, productive free enterprise, and limited representativg_g9vernment, who support the purposes of ALEC, and who serve, or formerly served, as members of a state or territorial legislature, the United States Congress or similar bodies outside the United States. Form 990, Part VI, Section A, line 7a: Directors are elected each December. The Board shall consist of 23 members of which 18 directors are nominated and elected by the Board of Directors. Three Directors shall be nominated by the Board of Directors from a list of six nominees supplied by the State Chair, one of whom shall be the Chair of the State Chairs. Two Directors shall be elected by the Board of Directors from a list of four nominees supplied by the Task Force chairs, all four of whom shall be Task Force public sector chairs. 1; 77:5 Fan/7 .i we? Form 990, Part VI, Section A, line 8b: ALEC does not maintain minutes for all committees, but decisions are taken LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Schedule 0 (Form 990 or 990-EZ) (2018) 832211 10-10-18 Schedule 0 (Form 990 or 990-EZ) (2018) Page 2 Name of the organization Employer identification number American Legislative Exchange Council 52?0140979 to the full board for approval and are documented. Form 990, Part VI, Section B, line 11b: The CFO reviews ALEC's Form 990. Such review takes place upon receipt of the draft Form 990 received from the independent public accounting firm who conducts the financial statement audit of ALEC. The review involves comparison of financial data in the Form 990 with the audited financial statements and review of all narrative information for accuracy and completeness. The CEO of ALEC then reviews the Form 990. Prior to filing, the public disclosure copy of the Form 990 is provided to the full Board of ALEC. Form 990, Part VI, Section B, Line 12c: ALEC has a written conflict of interest policy. Actual or perceived conflicts are addressed by the Board on a case by case basis. Form 990, Part VI, Section B, Line 15a: ALEC compares current salary rates with other non?profits by reviewing various Federal Form 990's to ensure the rates are competitive. The board of directors reviews and approves the compensation of the CEO. The CEO approves the compensation of all other employees, including key employees. Through the annual budget process, board approval of overall salary expense is obtained. Form 990, Part VI, Line 17, List of States receiving copy of Form 990: SC 5?11}. 4 832212 10-10-18 Schedule 0 (Form 990 or 990-EZ) (2018) Schedule 0 (Form 990 or 990-EZ) {2018) Name of the organization American Legislative Exchange Council Form 990, Part VI, Section C, Line 19: makes these documents available upon request. Page 2 Employer identi?cation number 52?0140979 832212 10-10?18 Schedule 0 (Form 990 or 990-EZ) (2018) SCHEDULE (Form 990) Department of the Treasury Internal Flavonuc Service Name of the organization Related Organizations and Unrelated Partnerships Complete if the organization answered "Yes" on Form 990. Part IV, line 33, 34, 35b, 36, or 37. Attach to Form 990. Go to ov/Form990 for instructions and the latest information. OMB No. 1545-0047 2018 sesame American Legislative Exchange Council Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33. Employer identification number 52?0140979 m) (d (m Name, address, and EIN (if applicable) Primary activity Legal domicile (state or Total income of disregarded entity foreign country) End-of-year assets (0 Direct controlling entity Part II Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV. line 34. because it had one or more related tax-exempt organizations during the tax year. Name, address, and EIN of related organization foreign country) section status (if section Primary activity Legal domicile (state or Exempt Code (9 Section 512(b)(13) Direct controlling controlled entity? Yes No Jeffersonian Project - 46-2233126 2900 Drive, Arlington, VA 22202 6th Floor bolicy makers by providing Educate the public 8: gov't nonpartisan research District of Columbia 501(c)(4) For PapenNork Reduction Act Notice, see the Instructions for Form 990. 832161 10-02?18 LHA Schedule (Form 990) 2018 ScheduleR(Form990)2018 American LeLislative Council 52?0140979 Page 2 Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year. (C) (9) Name, address, and EIN Primary activity dtrf?a Direct controlling Predominant income Share of total Share of Disproponionale Code V-UBI General or Percentage of related organization (state 0, entity (Ire?ljatgd, unrfla?ted,d income end-of?year allocations, Strinofugt ri1nectimlx $12? ownership - exc rom ax un er assets oil?? sections 512-514) Yes No K-1 (Form 1065) Ye? No Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a corporation or trust during the tax year. (C) (6 Name, addressPrimary activaty Legal domicile Direct controlling Type of entity Share of total Share of Percentage 51gb?? of related organization (state or entity (C corp. corp, income end-of-year ownership controllgd gaitgrc) or trust) assets emit, . Yes No ?i I 832152 10?02?18 . i Schedule (Form 990) 2018 American Legislative Exchange Council PartV Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV. line 34, 35b, or 36. Page 3 Note: Complete line 1 if any entity is listed in Parts II, or IV of this schedule. 1 (0.9000 ha); I: During the tax year. did the organization engage in any of the following transactions with one or more related organizations listed in Parts ll-IV? Receipt of 0) interest. (ii) annuities. royalties. or (W) rent frorn a controlled entity Gift. grant. or capital contribution to related organization(S) Gift. grant. or capital contribution from related organization(S) Loans or loan guarantees to or for related organization(S) Loans 0F loan guarantees by related organization(s) Dividends from related organization(S) Sale of assets to related organization(s) Purchase of assets from related organization(s) Exchange of assets with related organization(S) Lease of facilities, equipment, or other assets to related organization(s) Lease of Performance of services or membership or fundraising solicitations for related organization(s) Performance of services or membership or fundraising solicitations by related organization(s) Sharing of facilities. equipment. mailing lists. or other assets with related organization(S) Sharing of paid employees with related organization(s) facilities. equipment. or other assets from related organization(S) Reimbursement paid to related organization(S) for expenses Reimbursement paid by related organization(S) for expenses Othertr ansfer of cash or property to related organization(S) Othertr ansfer of cash or property from related organization(s) ~Yes No {in?3.. {9'91 2:43 452-1. if the answer to any of the ab0ve is "Yes see the instructions for infom'iatlon on who must complete line, including covered relationships and transaction thresholds Name of related organIzatIon Transaction Amount involved type (as) Method of determining amount involved (1) Jeffersonian Project 223,335.Fair Value (2) Jeffersonian Project 0 103,543.Fair Value (3) (4) (5) (6) 832163 10-02418 - Schedule (Form 990) 2018 ScheduleR(Form990)2018 American Legleative Exchange Council 52?0140979 Page4 Partyl. Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV. line 37. Provide the following information for each entity taxed as a partnership through which the organization conducted more than ?ve percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships. (9) Null Share of Share of Dispwpor- Code V-UBI General of Percentage Name, address, and EIN Primary activity Legal domicile Predominant income pannerssec . Srelated, unrelated, 501mg) total end_of_year allogfo?s? aggc?igatel?iutli? _210 22""??ng ownership of entity (State ?wig? exc uded from tax under Jaz? country) sections 512-514) Yes No income assets Yes No (Form 1055) Yes No Schedule (Form 990) 2018 832?64 10 02?18 . Schedue (Form 990) 2018 American ngijlative Exchange Council 52?0140979 Page 5 Supplemental Information. Provide additional information for responses to questions on Schedule H. See instructions. 1-. Hm 832185 10-02-18 Schedule (Form 990) 2018 Form 8868 Application for Automatic Extension of Time To File an (Rev- January 2019) Exempt Organization Return Department of the Treasury File a separate application for each return. Internal Revenue Service Go to for the latest information. OMB No. 1545-1709 Electronic filing (e-file). You can electronically ?le Form 8868 to request a 65-month automatic extension of time to file any of the forms listed below with the exception of Form 8870. Information Return for Transfers Associated With Certain Personal Bene?t Contracts, for which an extension request must be sent to the IRS in paper format (see instructions). For more details on the electronic ?ling Of this form, ViSit Automatic 6-Month Extension of Time. Only submit original (no copies needed). All corporations required to ?le an income tax return other than Form 990-T (including 1120-0 ?lers). partnerships. REMICs, and trusts must use Form 7004 to request an extension of time to file income tax returns. Enter filer's identifying number Type or Name of exempt organization or other ?ler, See instructions. Employer identi?cation number (EIN) or print American Legislative Exchange Council 52?0140979 31:23 Number. street. and room or suite no. if a PO. box, see instructions. Social security number (SSN) gigging; 2900 Drive 6th Floor instructionS- City, town or post of?ce, state, and ZIP code. For a foreign address, see instructions. Arlington, VA 22202 Enter the Return Code for the return that this application is for (file a separate application for each return) 0 I 1] Application - Return Application Return is For Code Is For Code Form 990 or Form 990-EZ 01 Form (corporation) 07 Form 02 Form 1041 -A 08 Form 4720 ?ndividuai) 03 Form 4720 (other than individual) 09 Form 990-PF . 04 Form 5227 10 Form 990T (sec. 401 or 408(a) trust) 05 Form 6069 11 Form 990T (trust other than above) 06 Form 8870 12 Lisa Bowen, CFO ThebOoksareinthecareof 2900 Drive, 6th Floor Arlington, VA 22202 TelephoneNo.> 703-373-0933 FaxNo. 0 If the organization does not have an of?ce or place of business in the United States, check this box 9 If this is for a Group Return, enter the organization's four digit Group Exemption Number (GEN) . if this is for the whole group. check this box I: . if it is for part of the group. check this box 5 and attach a list with the names and Ele of all members the extension is for. 1 i request an automatic 6-month extension of time until November file the exempt organization return for ., the organization named above. The extension is for the organization's return for: calendar year or C) tax year beginning . and ending 2 If the tax year entered in line 1 is for less than 12 months, check reason: i: Initial return i: Final return i:l Change in accounting period Sa If this application is for Forms 990-BL, 990-PF, 990-T, 4720, or 6069, enter the tentative tax, less any nonrefundable credits. See instructions. 3a 0 . If this application is for Forms 990-PF, 990-T, 4720, or 6069, enter any refundable credits and estimated tax payments made. include any prior year overpayment allowed as a credit. 3b 3 0 . 0 Balance due. Subtract line 3b from line 3a. include your payment with this form. if required. by using EFTPS (Electronic Federal Tax Payment System). See instructions. 3c 5 - 0 . Caution: If you ,?are going to make an electronic funds withdrawal (direct debit) with this Form 8868. see Form 8453-EO and Form 8879-EO for payment instructions. LHA For Privacy Act and Paperwork Reduction Act Notice. see instructions. Form 8868 (Rev. 1-2019) .4- 1 823841 12-19-18