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← AMERICAN LEGISLATIVE EXCHANGE COUNCIL

Form 990 for tax year 2024

Filed by AMERICAN LEGISLATIVE EXCHANGE COUNCIL.

Totals

Total revenue
$10,918,816
Total expenses
$10,637,140
Contributions and grants received
$9,508,430
Grants paid
$0
Program service revenue
$1,364,159
Investment income
$42,065
Other revenue
$4,162
Total assets, end of year
$13,977,882
Total liabilities, end of year
$6,588,828
Net assets or fund balances, end of year
$7,389,054
Program services expenses (Part IX)
$8,234,701
Management and general expenses
$1,661,647
Fundraising expenses
$740,792
Program service expenses (Part III)
$8,234,701

Program services were 77.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $9,508,430

  • 2a · Program service revenue: CONFERENCES/SEMINARS

    total $1,267,156 · related or exempt $1,267,156

  • 2b · Program service revenue: MEMBERSHIP DUES

    total $97,003 · related or exempt $97,003

  • 3 · Investment income

    total $42,065 · excluded $42,065

  • 11a · Other revenue: OTHER

    total $4,162 · excluded $4,162

  • 11e · Other revenue, total

    $4,162

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $1,078,245 · program services $611,140 · management and general $403,770 · fundraising $63,335

  • 7 · Other salaries and wages

    total $2,641,115 · program services $2,067,354 · management and general $411,827 · fundraising $161,934

  • 8 · Pension plan contributions

    total $68,356 · program services $56,265 · management and general $7,952 · fundraising $4,139

  • 9 · Other employee benefits

    total $240,283 · program services $185,975 · management and general $36,337 · fundraising $17,971

  • 10 · Payroll taxes

    total $242,069 · program services $176,831 · management and general $50,489 · fundraising $14,749

  • 11b · Fees: legal

    total $114,575 · program services $66,064 · management and general $41,604 · fundraising $6,907

  • 11c · Fees: accounting

    total $82,903 · program services $60,213 · management and general $17,608 · fundraising $5,082

  • 11e · Fees: professional fundraising services

    total $170,000 · fundraising $170,000

  • 11g · Fees: other

    total $708,699 · program services $570,566 · management and general $67,430 · fundraising $70,703

  • 12 · Advertising and promotion

    total $62,152 · program services $62,152

  • 13 · Office expenses

    total $601,906 · program services $377,692 · management and general $61,523 · fundraising $162,691

  • 14 · Information technology

    total $213,775 · program services $151,534 · management and general $49,502 · fundraising $12,739

  • 16 · Occupancy

    total $414,038 · program services $302,029 · management and general $86,681 · fundraising $25,328

  • 17 · Travel

    total $236,605 · program services $236,256 · fundraising $349

  • 18 · Travel or entertainment for public officials

    total $837,539 · program services $764,628 · management and general $72,911

  • 19 · Conferences, conventions and meetings

    total $1,737,548 · program services $1,618,940 · management and general $117,489 · fundraising $1,119

  • 20 · Interest

    total $2,506 · program services $1,386 · management and general $1,003 · fundraising $117

  • 22 · Depreciation, depletion and amortization

    total $158,814 · program services $115,347 · management and general $33,732 · fundraising $9,735

  • 23 · Insurance

    total $73,486 · program services $57,733 · management and general $12,312 · fundraising $3,441

  • 24a · Other expenses: AUDIO VISUAL RENTAL

    total $457,903 · program services $446,533 · management and general $11,370

  • 24b · Other expenses: BAD DEBT

    total $167,611 · management and general $167,611

  • 24c · Other expenses: SUBSCRIPTIONS/RESEARCH

    total $159,809 · program services $150,014 · management and general $4,756 · fundraising $5,039

  • 24d · Other expenses: DUES/MEMBERSHIPS

    total $96,216 · program services $93,324 · management and general $2,888 · fundraising $4

  • 24e · All other expenses

    total $70,987 · program services $62,725 · management and general $2,852 · fundraising $5,410

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,544,291 · end of year $1,186,189

  • 2 · Savings and temporary cash investments

    beginning of year $2,792,659 · end of year $3,796,893

  • 3 · Pledges and grants receivable

    beginning of year $2,304,181 · end of year $1,843,502

  • 4 · Accounts receivable

    beginning of year $609,995 · end of year $749,781

  • 9 · Prepaid expenses and deferred charges

    beginning of year $165,465 · end of year $187,786

  • 10a · Land, buildings and equipment: cost or other basis

    $2,052,836

  • 10b · Land, buildings and equipment: accumulated depreciation

    $554,877

  • 10c · Land, buildings and equipment, net

    beginning of year $107,739 · end of year $1,497,959

  • 11 · Investments: publicly traded securities

    beginning of year $0 · end of year $1,513,710

  • 15 · Other assets

    beginning of year $339,440 · end of year $3,202,062

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,353,938 · end of year $1,584,729

  • 19 · Deferred revenue

    beginning of year $199,188 · end of year $168,935

  • 25 · Other liabilities

    beginning of year $200,118 · end of year $4,835,164

  • 27 · Net assets without donor restrictions

    beginning of year $5,019,409 · end of year $5,091,258

  • 28 · Net assets with donor restrictions

    beginning of year $2,091,117 · end of year $2,297,796

Mission and programs · 2024

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 LIMITED GOVERNMENT, FREE MARKETS AND FEDERALISM.

Activities or mission (Part I)

ASSIST STATE LAWMAKERS AND THE PUBLIC BY SHARING RESEARCH AND EDUCATIONAL DATA.

  • TASK FORCES - ALEC'S POLICY TASK FORCES PROVIDE A FORUM FOR LEGISLATORS AND THE PRIVATE SECTOR TO DISCUSS ISSUES, DEVELOP POLICIES, AND DRAFT MODEL POLICY WHICH SERVES AS A PUBLIC RESOURCE. THE TASK FORCES INCLUDE THE FOLLOWING: AMERICAN CITY COUNCIL EXCHANGE; CIVIL JUSTICE; COMMERCE, INSURANCE AND ECONOMIC DEVELOPMENT; COMMUNICATIONS AND TECHNOLOGY; CRIMINAL JUSTICE; EDUCATION AND WORKFORCE DEVELOPMENT; ENERGY, ENVIRONMENT AND AGRICULTURE; HEALTH AND HUMAN SERVICES; FEDERALISM AND INTERNATIONAL RELATIONS; TAX AND FISCAL POLICY; AND HOMELAND SECURITY. EACH TAX FORCE IS CO-CHAIRED BY A PUBLIC AND PRIVATE SECTOR MEMBER OF ALEC.

    Expenses $3,365,998

  • CONFERENCES - ALEC HOLDS NATIONAL CONFERENCES, PROVIDING WORKSHOPS ON CURRENT ISSUES WITH LEADING EXPERTS, PUBLIC FIGURES AND ELECTED OFFICIALS. THE TWO NATIONAL CONFERENCES HELD IN 2024 AND 2023 WERE THE ANNUAL MEETING AND STATES AND NATIONAL POLICY SUMMIT MEETING.

    Expenses $2,317,862 · Revenue $1,267,156

  • STATE OUTREACH - ALEC'S STATE OUTREACH PROGRAM PROVIDES REIMBURSEMENT FOR QUALIFYING COSTS, PRINCIPALLY TRAVEL AND LODGING, OF STATE LEGISLATORS TO ATTEND VARIOUS CONFERENCES AND MEETINGS OF ALEC. THROUGH THIS PROGRAM, ALEC ALSO WORKS TO PROMOTE THE DEVELOPMENT OF LEGISLATIVE MEMBERSHIP AND PARTICIPATION IN ALEC. THIS PROGRAM ALSO ENCOMPASSES ALEC'S STATE EQUITY ALLIANCE WORK WHICH INCLUDES VOTER EDUCATION INITIATIVES.

    Expenses $1,203,421

  • PUBLIC AFFAIRS - ALEC CONDUCTS AN ON-GOING COMMUNICATIONS PROGRAM THAT INTEGRATES ALL DEPARTMENTS OF ALEC TO PROMOTE POLICIES BASED ON FREE-MARKET, LIMITED GOVERNMENT AND FEDERALISM AMONG ELECTED OFFICIALS AND THE PRIVATE SECTOR MEMBERS. PUBLIC AFFAIRS ALSO EDUCATES THE GENERAL PUBLIC ON ALEC'S INSTITUTIONAL GOALS AND OBJECTIVES.

    Expenses $689,101

  • MEMBERSHIP - MEMBERSHIP MANAGES THE PROGRAMS FOR THE RECRUITMENT AND RETENTION OF ALEC STATE LEGISLATOR MEMBERS. THIS INCLUDES LIAISON WITH THE ALEC STATE CHAIRS AND PRIVATE SECTOR STATE CHAIRS. IN ADDITION, MEMBERSHIP PROVIDES ASSISTANCE TO ALEC STATE CHAIRS IN ENSURING THAT MEMBERS OF ALEC'S LEADERSHIP ARE OPERATING IN ACCORDANCE WITH ALEC'S POLICIES AND PROCEDURES.

    Expenses $658,319 · Revenue $97,003

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Lisa Nelson

    CEO

    Total calculated
    $527,789
    From this org
    $507,409
    From related orgs
    $0
    Other
    $20,380
    Hours/week
    39 + 1 related

    Schedule J breakdown matched by us

    Base
    $388,691
    Bonus
    $118,718
    Other
    $0
    Deferred
    $20,284
    Nontaxable benefits
    $96
    Filer's total
    $527,789

  • Lisa Bowen

    CFO

    Total calculated
    $278,248
    From this org
    $241,218
    From related orgs
    $0
    Other
    $37,030
    Hours/week
    39 + 1 related

    Schedule J breakdown matched by us

    Base
    $221,218
    Bonus
    $20,000
    Other
    $0
    Deferred
    $9,640
    Nontaxable benefits
    $27,390
    Filer's total
    $278,248

  • Jonathan Williams

    CHIEF ECONOMIST, EVP-POLICY

    Total calculated
    $272,208
    From this org
    $235,218
    From related orgs
    $0
    Other
    $36,990
    Hours/week
    39 + 1 related

    Schedule J breakdown matched by us

    Base
    $215,218
    Bonus
    $20,000
    Other
    $0
    Deferred
    $9,600
    Nontaxable benefits
    $27,390
    Filer's total
    $272,208

  • Marie Vulaj

    VP-PARTNERSHIPS & ENGAGEMENT

    Total calculated
    $241,158
    From this org
    $205,288
    From related orgs
    $0
    Other
    $35,870
    Hours/week
    39 + 1 related

    Schedule J breakdown matched by us

    Base
    $190,288
    Bonus
    $15,000
    Other
    $0
    Deferred
    $8,400
    Nontaxable benefits
    $27,470
    Filer's total
    $241,158

  • Lee Schalk

    VP - POLICY

    Total calculated
    $203,263
    From this org
    $168,953
    From related orgs
    $0
    Other
    $34,310
    Hours/week
    39 + 1 related

    Schedule J breakdown matched by us

    Base
    $158,953
    Bonus
    $10,000
    Other
    $0
    Deferred
    $6,840
    Nontaxable benefits
    $27,470
    Filer's total
    $203,263

  • Courtney Cook

    VP - EVENTS

    Total calculated
    $191,600
    From this org
    $153,445
    From related orgs
    $0
    Other
    $38,155
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $143,445
    Bonus
    $10,000
    Other
    $0
    Deferred
    $6,180
    Nontaxable benefits
    $31,975
    Filer's total
    $191,600

  • Alex Hinson Director

    CORPORATE AND NON-PROFIT PARTNERSHIPS

    Total calculated
    $126,405
    From this org
    $124,500
    From related orgs
    $0
    Other
    $1,905
    Hours/week
    40

  • Amy Varner

    DATABASE ADMINISTRATOR

    Total calculated
    $120,619
    From this org
    $114,764
    From related orgs
    $0
    Other
    $5,855
    Hours/week
    40

  • Senate President Ty Masterson

    CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Representative Daniel Perez

    IMMEDIATE PAST CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Senator Patricia Rucker

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Senator Jim Dotson

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • Demi Busatta

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Senator Phil King

    CEO APPOINTMENT

    Total calculated
    $0
    Hours/week
    1

  • Senator Stuart Adams

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Senator Jim Buck

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Chris Croft

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Representative John Carson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Senator Julie Daniels

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Representative Sage Dixon

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Representative Seth Grove

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Lt Gover Winsome Earle-Sears

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Representative Matt Hall

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Senator Josh Harkins

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Senator Dan Laursen

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Representative Susan Lynn

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Representative Kim Moser

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Senator Rob McColley

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Representative Bill Seitz

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Representative Tj Shope

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Senator Trey Stewart

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Speaker Pro Tempore John Wills

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Form 990 of other organizations
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 7 · Other non-fixed payments

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 7
BONUSES FOR EMPLOYEES, INCLUDING OFFICERS, ARE DISCRETIONARY. THE BOARD OF DIRECTORS DETERMINES ANY BONUS FOR THE CEO AND THE CEO APPROVES ANY BONUS FOR ALL OTHER EMPLOYEES.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • JEFFERSONIAN PROJECT

    501(C)(4) · EDUCATE THE PUBLIC & GOV'T POLICY MAKERS BY PROVIDING NONPARTISAN RESEARCH · DC · controlled entity

    Directly controlled by AMERICAN LEGISLATIVE EXCHANGE COUNCIL

Provenance

Return type
form_990
Tax year
2024
Filed
29 October 2025
IRS schema version
2024v5.2
Source object
202533029349302218

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