American Legislative Exchange Council FY2020 filing

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501(c)(3) charity; gifts are tax-deductible.
77¢ of each $1 spent went to programs.
$1.7M paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · 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
$1.7M
to officers and key staff · 23% of spending
Worth a look: pay to officers and key staff is 23% of spending; over 20%.
Pt VII · Sec A
8 mo
of spending, in cash
Looks good: 8.2 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
$1.2M
19% of total assets
Looks good: liabilities are 19% of assets; 50% or less.
Pt X · Ln 26
Independent board members
23
of 23 voting members
Looks good: 23 of 23 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$8.0M
Spent
$7.2M
To programs
77%
Net assets
$5.2M
By yearFY2020–FY2024
Revenue
$8.0M
FY2020
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
$7.2M
FY2020
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
$5.2M
FY2020
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 FY2020 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

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% · $5.5M Management & general 15% · $1.1M Fundraising 8% · $556K

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; $1.7M paid to officers and key staff.

Part VII, Section A · reportable compensation
$413,137Pt VII · Sec A
Chief Marketing Officer
$202,788Pt VII · Sec A
$189,986Pt VII · Sec A
Chief Economist
$180,098Pt VII · Sec A
VP - Policy
$165,100Pt VII · Sec A
Senior Fellow
$137,146Pt VII · Sec A
VP of Policy Advancement
$133,043Pt VII · Sec A
Vp-Partnerships & Engagements
$127,610Pt 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.

See American Legislative Exchange Council executive salaries →

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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3 programs · $4.6M · in their own filed words · FY2020
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…

$2.9Mprogram expense
02

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 of ALEC and educates the general public on ALEC's institutional goals and objectives.

$1.2Mprogram expense
03

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. Membership also provides assistance to ALEC State Chairs in ensuring that members of ALEC's leadership are operating in accordance with ALEC's policies and…

$542Kprogram 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 FY2020 990, line by line.

1The main four
Money inPt VIII
$8.0M
Ln 12
Gifts and grantsLn 1h$7.7M
Fees for servicesLn 2g$239K
Investment incomeLn 3$8K
Money outPt IX
$7.2M
Ln 25
Programscol B$5.5M
Managementcol C$1.1M
Fundraisingcol D$556K
Owns and owesPt X
$5.2M
net assets · Ln 32
Cash and savingsLn 1–2$4.9M
Total assetsLn 16$6.4M
LiabilitiesLn 26$1.2M
PeoplePt VI, VII
32
listed · VII A
PaidVII A9
Voting boardVI 1a23
IndependentVI 1b23
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$7.7M
Fees for servicesLn 2g$239K
Investment incomeLn 3$8K
Other incomeLn 4–11$133
Total revenueLn 12$8.0M
Assets in detailPt X, end of year
CashLn 1$690K
SavingsLn 2$4.3M
Cash and savings togetherLn 1–2$4.9M
Pledges and grants receivableLn 3$464K
Accounts receivableLn 4$299K
Prepaid expenses and deferred chargesLn 9$183K
Land, buildings, equipmentLn 10c$474K
Total assetsLn 16$6.4M
LiabilitiesLn 26$1.2M
Net assetsLn 32$5.2M
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 FY20End FY20
Cash and savingsLn 1–2$4.1M$4.9M
Land, buildings, equipmentLn 10c$570K$474K
Total assetsLn 16$6.4M$6.4M
LiabilitiesLn 26$2.0M$1.2M
Net assetsLn 32$4.4M$5.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$1.3M$917K$331K$5K
Other salaries and wagesLn 7$2.3M$1.9M$269K$189K
Pension plan contributionsLn 8$64K$50K$10K$4K
Other employee benefitsLn 9$242K$201K$22K$19K
Payroll taxesLn 10$237K$185K$39K$13K
Legal feesLn 11b$68K$55K$10K$3K
Accounting feesLn 11c$70K$55K$11K$4K
Professional fundraising feesLn 11e$110K$110K
Other fees for servicesLn 11g$444K$411K$8K$25K
Advertising and promotionLn 12$232K$232K
Office expensesLn 13$350K$207K$27K$116K
Information technologyLn 14$165K$131K$26K$9K
OccupancyLn 16$408K$319K$66K$23K
TravelLn 17$71K$65K$4K$1K
Travel and entertainment for public officialsLn 18$125K$94K$32K
Conferences, conventions and meetingsLn 19$257K$237K$20K$880
InterestLn 20$554$433$90$31
Depreciation, depletion and amortizationLn 22$173K$135K$28K$10K
InsuranceLn 23$53K$45K$6K$2K
Other expenses (24a–d)Ln 24$546K$339K$197K$10K
All other expensesLn 24e$35K$18K$2K$15K
Total functional expensesLn 25$7.2M$5.5M$1.1M$556K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Oct 29, 2025 $10.9M$10.6M$282K$7.4M 990 PDF
FY2023Filed with the IRS Nov 11, 2024 $11.3M$11.2M$70K$7.1M 990 PDF
FY2022Filed with the IRS Nov 8, 2023 $10.1M$9.5M$624K$7.0M 990 PDF
FY2021Filed with the IRS Nov 11, 2022 $9.8M$8.6M$1.2M$6.4M 990 PDF
FY2020 ViewingFiled with the IRS Nov 8, 2021 $8.0M$7.2M$764K$5.2M 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $7,978,103 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $8,117,686$7,730,325
I-9 Program service revenuePrior year $1,055,104$239,306
I-10 Investment incomePrior year $14,631$8,339
I-11 Other revenuePrior year $0$133
I-12 Total revenuePrior year $9,187,421$7,978,103
I-13 Grants and similar amounts paidPrior year $5,000$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $3,948,200$4,104,656
I-16a Professional fundraising feesPrior year $200,350$109,688
I-17 Other expensesPrior year $5,007,198$2,999,521
I-18 Total expensesPrior year $9,160,748$7,213,865
I-19 Revenue less expensesPrior year $26,673$764,238
Part VI · Governance 23 of 23 board members independent, no flags
VI-1a Voting members of the governing body23
VI-1b Independent voting members23
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 $7,978,103 across 6 lines filed
VIII-1f All other contributions, gifts and grants$7,730,325
VIII-1h Total contributions, gifts and grants$7,730,325
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $239,306$239,306
VIII-3 Investment incomeExcluded from tax $8,339$8,339
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $133$133
VIII-12 Total revenueRelated to mission $239,439 · Unrelated business $0 · Excluded from tax $8,339$7,978,103
Part IX · Statement of functional expenses $7,213,865 across 21 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $916,930 · Management $331,456 · Fundraising $4,547$1,252,933
IX-7 Other salaries and wagesPrograms $1,852,065 · Management $268,660 · Fundraising $188,525$2,309,250
IX-8 Pension plan contributionsPrograms $49,719 · Management $10,411 · Fundraising $3,549$63,679
IX-9 Other employee benefitsPrograms $201,066 · Management $21,804 · Fundraising $18,956$241,826
IX-10 Payroll taxesPrograms $185,018 · Management $38,742 · Fundraising $13,208$236,968
IX-11b Legal feesPrograms $54,962 · Management $10,030 · Fundraising $3,419$68,411
IX-11c Accounting feesPrograms $54,782 · Management $11,382 · Fundraising $3,881$70,045
IX-11e Professional fundraising feesFundraising $109,688$109,688
IX-11g Other fees for servicesPrograms $411,432 · Management $7,500 · Fundraising $24,768$443,700
IX-12 Advertising and promotionPrograms $232,349$232,349
IX-13 Office expensesPrograms $207,291 · Management $27,124 · Fundraising $115,636$350,051
IX-14 Information technologyPrograms $130,641 · Management $25,977 · Fundraising $8,841$165,459
IX-16 OccupancyPrograms $319,429 · Management $66,369 · Fundraising $22,627$408,425
IX-17 TravelPrograms $65,252 · Management $4,383 · Fundraising $1,350$70,985
IX-18 Travel and entertainment for public officialsPrograms $93,918 · Management $31,563$125,481
IX-19 Conferences, conventions and meetingsPrograms $236,596 · Management $19,798 · Fundraising $880$257,274
IX-20 InterestPrograms $433 · Management $90 · Fundraising $31$554
IX-22 Depreciation, depletion and amortizationPrograms $135,222 · Management $28,096 · Fundraising $9,578$172,896
IX-23 InsurancePrograms $44,686 · Management $6,500 · Fundraising $2,216$53,402
IX-24 Other expenses (24a–d)Programs $339,089 · Management $196,687 · Fundraising $9,774$545,550
IX-24e All other expensesPrograms $18,203 · Management $1,777 · Fundraising $14,959$34,939
IX-25 Total functional expensesPrograms $5,549,083 · Management $1,108,349 · Fundraising $556,433$7,213,865
Part X · Balance sheet $6,368,207 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $428,411$690,068
X-2 Savings and temporary cash investmentsStart of year $3,701,915$4,257,798
X-3 Pledges and grants receivableStart of year $818,500$464,357
X-4 Accounts receivableStart of year $355,671$299,333
X-9 Prepaid expenses and deferred chargesStart of year $378,989$182,786
X-10c Land, buildings and equipment, netStart of year $570,437$473,865
X-16 Total assetsStart of year $6,370,841$6,368,207
X-17 Accounts payable and accrued expensesStart of year $990,936$380,037
X-19 Deferred revenueStart of year $179,773$183,366
X-25 Other liabilitiesStart of year $783,166$623,600
X-26 Total liabilitiesStart of year $1,953,875$1,187,003
X-27 Net assets without donor restrictionsStart of year $2,278,519$2,958,542
X-28 Net assets with donor restrictionsStart of year $2,138,447$2,222,662
X-32 Total net assets or fund balancesStart of year $4,416,966$5,181,204
X-33 Total liabilities and net assetsStart of year $6,370,841$6,368,207
Part XI · Reconciliation of net assets $5,181,204 net assets at year end
XI-1 Total revenue$7,978,103
XI-2 Total expenses$7,213,865
XI-3 Revenue less expenses$764,238
XI-4 Net assets at start of year$4,416,966
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$5,181,204

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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