American Legislative Exchange Council

Tax-deductible

Arlington, VA501(c)(3)Since 1975Public & Societal BenefitEIN 52-0140979Revenue $10.9M in FY2024

On file with the IRSalec.org2900 Crystal Dr Ste 600, 22202-3595 · Arlington, VATax-exempt since Mar 1977Publicly supported charity — 170(b)(1)(A)(vi)

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501(c)(3) charity; gifts are tax-deductible.
77¢ of each $1 spent went to programs.
Run by 25 volunteers and 46 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $595K a year · 6% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
77%
of spending
Looks good: 77% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.8M
to officers and key staff · 16% of spending
Top officer’s pay higher than 78% of similar orgs
Fine: pay to officers and key staff is 16% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 5.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $20K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$6.6M
47% of total assets
Looks good: liabilities are 47% of assets; 50% or less.
Pt X · Ln 26
Independent board members
24
of 24 voting members
Looks good: 24 of 24 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$10.9M
-3% vs prior year
Spent
$10.6M
To programs
77%
Net assets
$7.4M
By yearFY2020–FY2024
Revenue
$10.9M
FY2024▼ -3%
Tap a bar for its year
Revenue by fiscal year
FY2020$8.0M
FY2021$9.8M
FY2022$10.1M
FY2023$11.3M
FY2024$10.9M
Expenses
$10.6M
FY2024▼ -5%
Tap a bar for its year
Expenses by fiscal year
FY2020$7.2M
FY2021$8.6M
FY2022$9.5M
FY2023$11.2M
FY2024$10.6M
Net assets
$7.4M
FY2024▲ +4%
Tap a bar for its year
Net assets by fiscal year
FY2020$5.2M
FY2021$6.4M
FY2022$7.0M
FY2023$7.1M
FY2024$7.4M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 1977.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

77 cents of each dollar spent went to programs.

Program services 77% · $8.2M Management & general 16% · $1.7M Fundraising 7% · $741K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

32 people listed on the 990; $1.8M paid to officers and key staff.

Part VII, Section A · reportable compensation
$507,409Pt VII · Sec A
$241,218Pt VII · Sec A
Chief Economist, Evp-Policy
$235,218Pt VII · Sec A
Vp-Partnerships & Engagement
$205,288Pt VII · Sec A
VP - Policy
$168,953Pt VII · Sec A
VP - Events
$153,445Pt VII · Sec A
Corporate and Non-Profit Partnerships
$124,500Pt VII · Sec A
Database Administrator
$114,764Pt VII · Sec A

Lisa Nelson’s $507K as CEO is at the 78th percentile of top reported officer pay among 232 $10–100M public & societal benefit nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Lisa Nelson$507,409$433,318$470,180$414,332$413,137
Lisa Bowen$241,218$227,308$225,144$190,221$189,986
Jonathan Williams$235,218$225,192$214,759$174,721$180,098
Marie Vulaj$205,288$199,423$173,173$133,238$127,610
Wilhelm Meierling———$146,317$202,788
Michael Bowman—$144,000$171,399$165,097$165,100
Lee Schalk$168,953$161,539$144,631$123,875$121,116
Courtney Cook$153,445$146,539$120,351——

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

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Provided by the organization

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3 programs · $6.9M · in their own filed words · FY2024
01

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…

$3.4Mprogram expense
02

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.

$2.3Mprogram expense
03

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.

$1.2Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 3 funders$20K
See all 3 funders →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$10.9M
Ln 12
Gifts and grantsLn 1h$9.5M
Fees for servicesLn 2g$1.4M
Investment incomeLn 3$42K
Money outPt IX
$10.6M
Ln 25
Programscol B$8.2M
Managementcol C$1.7M
Fundraisingcol D$741K
Owns and owesPt X
$7.4M
net assets · Ln 32
Cash and savingsLn 1–2$5.0M
Total assetsLn 16$14.0M
LiabilitiesLn 26$6.6M
PeoplePt VI, VII
32
listed · VII A
PaidVII A8
Voting boardVI 1a24
IndependentVI 1b24
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$9.5M
Fees for servicesLn 2g$1.4M
Investment incomeLn 3$42K
Other incomeLn 4–11$4K
Total revenueLn 12$10.9M
Assets in detailPt X, end of year
CashLn 1$1.2M
SavingsLn 2$3.8M
Cash and savings togetherLn 1–2$5.0M
InvestmentsLn 11–13$1.5M
Land, buildings, equipmentLn 10c$1.5M
Other assetsLn 15$3.2M
Total assetsLn 16$14.0M
LiabilitiesLn 26$6.6M
Net assetsLn 32$7.4M
OperationsPt I, VI
EmployeesI 546
VolunteersI 625
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$5.3M$5.0M
InvestmentsLn 11–13$0$1.5M
Land, buildings, equipmentLn 10c$108K$1.5M
Total assetsLn 16$8.9M$14.0M
LiabilitiesLn 26$1.8M$6.6M
Net assetsLn 32$7.1M$7.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$1.1M$611K$404K$63K
Other salaries and wagesLn 7$2.6M$2.1M$412K$162K
Pension plan contributionsLn 8$68K$56K$8K$4K
Other employee benefitsLn 9$240K$186K$36K$18K
Payroll taxesLn 10$242K$177K$50K$15K
Legal feesLn 11b$115K$66K$42K$7K
Accounting feesLn 11c$83K$60K$18K$5K
Professional fundraising feesLn 11e$170K$170K
Other fees for servicesLn 11g$709K$571K$67K$71K
Advertising and promotionLn 12$62K$62K
Office expensesLn 13$602K$378K$62K$163K
Information technologyLn 14$214K$152K$50K$13K
OccupancyLn 16$414K$302K$87K$25K
TravelLn 17$237K$236K$349
Travel and entertainment for public officialsLn 18$838K$765K$73K
Conferences, conventions and meetingsLn 19$1.7M$1.6M$117K$1K
InterestLn 20$3K$1K$1K$117
Depreciation, depletion and amortizationLn 22$159K$115K$34K$10K
InsuranceLn 23$73K$58K$12K$3K
Other expenses (24a–d)Ln 24$882K$690K$187K$5K
All other expensesLn 24e$71K$63K$3K$5K
Total functional expensesLn 25$10.6M$8.2M$1.7M$741K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $10.9M$10.6M$282K$7.4M 990 PDF
FY2023 $11.3M$11.2M$70K$7.1M 990 PDF
FY2022 $10.1M$9.5M$624K$7.0M 990 PDF
FY2021 $9.8M$8.6M$1.2M$6.4M 990 PDF
FY2020 $8.0M$7.2M$764K$5.2M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $10,918,816 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $9,913,510$9,508,430
I-9 Program service revenuePrior year $1,352,081$1,364,159
I-10 Investment incomePrior year $22,704$42,065
I-11 Other revenuePrior year $882$4,162
I-12 Total revenuePrior year $11,289,177$10,918,816
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $4,153,402$4,270,068
I-16a Professional fundraising feesPrior year $225,700$170,000
I-17 Other expensesPrior year $6,839,742$6,197,072
I-18 Total expensesPrior year $11,218,844$10,637,140
I-19 Revenue less expensesPrior year $70,333$281,676
Part VI · Governance 24 of 24 board members independent, no flags
VI-1a Voting members of the governing body24
VI-1b Independent voting members24
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $10,918,816 across 6 lines filed
VIII-1f All other contributions, gifts and grants$9,508,430
VIII-1h Total contributions, gifts and grants$9,508,430
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,364,159$1,364,159
VIII-3 Investment incomeExcluded from tax $42,065$42,065
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $4,162$4,162
VIII-12 Total revenueRelated to mission $1,364,159 · Unrelated business $0 · Excluded from tax $46,227$10,918,816
Part IX · Statement of functional expenses $10,637,140 across 21 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $611,140 · Management $403,770 · Fundraising $63,335$1,078,245
IX-7 Other salaries and wagesPrograms $2,067,354 · Management $411,827 · Fundraising $161,934$2,641,115
IX-8 Pension plan contributionsPrograms $56,265 · Management $7,952 · Fundraising $4,139$68,356
IX-9 Other employee benefitsPrograms $185,975 · Management $36,337 · Fundraising $17,971$240,283
IX-10 Payroll taxesPrograms $176,831 · Management $50,489 · Fundraising $14,749$242,069
IX-11b Legal feesPrograms $66,064 · Management $41,604 · Fundraising $6,907$114,575
IX-11c Accounting feesPrograms $60,213 · Management $17,608 · Fundraising $5,082$82,903
IX-11e Professional fundraising feesFundraising $170,000$170,000
IX-11g Other fees for servicesPrograms $570,566 · Management $67,430 · Fundraising $70,703$708,699
IX-12 Advertising and promotionPrograms $62,152$62,152
IX-13 Office expensesPrograms $377,692 · Management $61,523 · Fundraising $162,691$601,906
IX-14 Information technologyPrograms $151,534 · Management $49,502 · Fundraising $12,739$213,775
IX-16 OccupancyPrograms $302,029 · Management $86,681 · Fundraising $25,328$414,038
IX-17 TravelPrograms $236,256 · Fundraising $349$236,605
IX-18 Travel and entertainment for public officialsPrograms $764,628 · Management $72,911$837,539
IX-19 Conferences, conventions and meetingsPrograms $1,618,940 · Management $117,489 · Fundraising $1,119$1,737,548
IX-20 InterestPrograms $1,386 · Management $1,003 · Fundraising $117$2,506
IX-22 Depreciation, depletion and amortizationPrograms $115,347 · Management $33,732 · Fundraising $9,735$158,814
IX-23 InsurancePrograms $57,733 · Management $12,312 · Fundraising $3,441$73,486
IX-24 Other expenses (24a–d)Programs $689,871 · Management $186,625 · Fundraising $5,043$881,539
IX-24e All other expensesPrograms $62,725 · Management $2,852 · Fundraising $5,410$70,987
IX-25 Total functional expensesPrograms $8,234,701 · Management $1,661,647 · Fundraising $740,792$10,637,140
Part X · Balance sheet $13,977,882 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $2,544,291$1,186,189
X-2 Savings and temporary cash investmentsStart of year $2,792,659$3,796,893
X-3 Pledges and grants receivableStart of year $2,304,181$1,843,502
X-4 Accounts receivableStart of year $609,995$749,781
X-9 Prepaid expenses and deferred chargesStart of year $165,465$187,786
X-10c Land, buildings and equipment, netStart of year $107,739$1,497,959
X-11 Publicly traded securitiesStart of year $0$1,513,710
X-15 Other assetsStart of year $339,440$3,202,062
X-16 Total assetsStart of year $8,863,770$13,977,882
X-17 Accounts payable and accrued expensesStart of year $1,353,938$1,584,729
X-19 Deferred revenueStart of year $199,188$168,935
X-25 Other liabilitiesStart of year $200,118$4,835,164
X-26 Total liabilitiesStart of year $1,753,244$6,588,828
X-27 Net assets without donor restrictionsStart of year $5,019,409$5,091,258
X-28 Net assets with donor restrictionsStart of year $2,091,117$2,297,796
X-32 Total net assets or fund balancesStart of year $7,110,526$7,389,054
X-33 Total liabilities and net assetsStart of year $8,863,770$13,977,882
Part XI · Reconciliation of net assets $7,389,054 net assets at year end
XI-1 Total revenue$10,918,816
XI-2 Total expenses$10,637,140
XI-3 Revenue less expenses$281,676
XI-4 Net assets at start of year$7,110,526
XI-5 Net unrealized gains (losses) on investments−$3,148
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$7,389,054

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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