Civic Intelligence

American Leadership Fund Inc

990 • Fiscal year 2021 • EIN 85-2656340

Sep 01, 2020 to Aug 31, 2021 • Filed on Feb 07, 2022

5185 Macarthur Boulevard NW Box 425Washington, DC 20016

(202) 248-5407

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

36th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2021 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

36th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2021 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2021

Net Margin

49th percentile

12%

Higher net margin than 49% of similar nonprofits.

2021 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

89th percentile

$90,000

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 11.0% of source-year revenue.

2021 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2021

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2021

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2021

Assets

$98,854

No earlier filing loaded for comparison.

Net Assets

$98,854

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Revenue

$820,000

No earlier filing loaded for comparison.

Expenses

$721,146

No earlier filing loaded for comparison.

Net Income

$98,854

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2021: $98,854Liabilities 2021: $0Net Assets 2021: $98,8542021Assets 2022: $79,424Liabilities 2022: $0Net Assets 2022: $79,4242022Assets 2023: $564,307Liabilities 2023: $0Net Assets 2023: $564,3072023Assets 2024: $714,325Liabilities 2024: $0Net Assets 2024: $714,3252024

Highlighted filing

2021

Assets$98,854
Liabilities$0
Net Assets$98,854

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$10M$5.0M$0-$5.0MRevenue 2021: $820,000Expenses 2021: $721,146Net Income 2021: $98,8542021Revenue 2022: $175,000Expenses 2022: $184,430Net Income 2022: -$9,4302022Revenue 2023: $725,000Expenses 2023: $240,117Net Income 2023: $484,8832023Revenue 2024: $9,647,510Expenses 2024: $9,497,492Net Income 2024: $150,0182024

Highlighted filing

2021

Revenue$820,000
Expenses$721,146
Net Income$98,854
Jump To
Filing Snapshot
Filing Period
Sep 1, 2020 to Aug 31, 2021
Signed
Feb 7, 2022
Return Version
2020v4.1
Gross Receipts
$820,000
Mission and Program Overview

Mission

See Schelude O Service page for description of the Organizations mission statement.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts-$98,854-
Rtn Earn Endowment Incm Other Fnds-$98,854-
Total Assets$0$98,854▲ $98,854
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$0$98,854▲ $98,854
Total Liabilities and Net Assets / Fund Balance$0$98,854▲ $98,854
Compensation and Service Providers

Employees

NameTitleBaseTotal
Stephen ReploglePresident$90,000$90,000
Charles T MorrisTreasurer$5,000$5,000
Christopher JohnsonSecretary$5,000$5,000

Board Members and Trustees

NameTitle
Jared ParkesDirector
Paul FassbenderDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$820,000
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$820,000
Change in Net Assets
$98,854
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$621,146
Salaries, Compensation, and Employee Benefits$100,000
Total Fundraising Expense$6,713
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$85,000$10,000$5,000$100,000
Other Expenses$89,376--$89,376
Fees for Services Legal-$82,500-$82,500
All Other Expenses$47,225--$47,225
Fees for Services Accounting-$1,750-$1,750
Travel--$1,713$1,713
Total Functional Expenses$620,183$94,250$6,713$721,146
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

The organizations tax return preparer provided a preliminary copy of the return to board members for review. Any necessary changes are made and the final return is presented to the president for signature and filing.

Conflict of interest policy compliance Part VI line 12C

Each director, principal officer, and member of a committee with governing board delegated powers shall sign a statement which affirms such person:a. Has read a copy of the conflicts of interest policyb. Has read and understands the policyc. Has agreed to comply with the policy

Governing documents etc available to public Part VI line 19

The organization makes its governing documents, conflicts of interest statement and financial statements available to the pubic upon written request.

Filing and Contact Details

Filer

Filer Name
American Leadership Fund Inc
EIN
85-2656340
Address
5185 Macarthur Boulevard NW Box 425, Washington, DC 20016

Signing Officer

Name
Stephen Replogle
Title
President
Signed
2022-02-07
Discuss with paid preparer
Yes

Organization Details

Formed
2020
Legal Domicile
Dc
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Simmons & Jamieson CPAs
Address
6525 The Corners Parkway, Peachtree Corners, GA 30092
Preparer
James B Murphy
Phone
7704482525
Supplemental Narrative

Additional Explanations

General explanation attachment

Part III line 4a Describe the organizations program service accomplishment:(1) Montana Modeling re: U.S. Supreme Court and Covid 19 issuesFrom October 2 to October 4, 2020, American Leadership Fund modeled the state of Montana to better understand Montanas level of awareness on two important issues the U.S. Supreme Court vacancy and the COVID-19 response. We then prepared a mailer and digital advertising, which posted in October 2020, regarding the nomination of Judge Barrett, Supreme Court integrity, and expansion of the U.S. Supreme Court. As part of communicating with and educating the public, we also prepared and issued text messages re: Supreme Court integrity issues. We also prepared a mailer, posted October 2020, regarding the Covid 19 governmental response and the Covid relief bills, identifying Sen. Daines work for and support of childcare funding, business support, increased access to testing, etc., in Covid 19 relief bill.(2) Montana Economic MetricsBetween December 2020 and March 2021, American Leadership Fund engaged Arduin, Laffer & Moore, an economic metrics firm, for an Economic Study on Montana. This activity provides important information about relevant segments of the American public, and allowed American Leadership to better formulate its issue messages in support of these values, and the very non-profit purpose of the corporation. This activity is part of the process of educating the public on the issues of the day which impact their lives, families, and businesses; and to emphasize the importance of civ responsibilities and involvement. Economic conditions and policies clearly impact their lives. The Corporations nonprofit purpose is to issue advocacy, and this activity timely addressed significant issues, all in support of American Leaderships nonprofit purpose.(3) West Virginia ModelingFrom September 2021 into Winter 2021-2022, American Leadership Fund is and will continue to model the state of West Virginia to better understand West Virginias positive features, e.g., Transparent state government; Diverse and robust economy; Fair and secure elections; Strong workforce; and measuring the issues West Virginians care about in relation to American Leadership Funds values and mission. Planning to conduct town halls and roundtables on and about ALFs values and issues as primary means of public education and engagement, and no plans to engage mailers and digital ads. Determinations will be made on form of education,communication and message as appropriate, based on results of modeling and research. Part I line 1 - Briefly describe the organizations mission or most significant activitiesAmerican Leadership Fund is not organized for profit; and is established exclusively for community betterment and social welfare through issue advocacy. American Leadership Fund is established to further the common good, general welfare, civic betterment, and social improvements, by educating the public on issues and developments which impact their lives, their families, and their businesses. In keeping with its nonprofit purpose, American Leadership Fund provides information to the public in various forms, including but not limited to mailers, designed to educate the public on the issues of the day which impact their lives, families, and businesses; and to emphasize the importance of civic responsibilities and involvement. Accordingly, the specific objectives and purposes of this organization shall be:a.To provide information to the public, in the form or medium deemed most efficient, concerning the issues of the day which impact the publics lives, families, and businesses; b.To promote values;c.To emphasize the importance of civic responsibilities; and, d.To encourage civic involvement and engagement.Providing information and education to the public about the issues of the day that impact their lives, security, health, businesses, and families is American Leadership Funds mission and also its most significant activity.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Each director, principal officer, and member of a committee with governing board delegated powers shall sign a statement which affirms such person:a. Has read a copy of the conflicts of interest policyb. Has read and understands the policyc. Has agreed to comply with the policy
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization makes its governing documents, conflicts of interest statement and financial statements available to the pubic upon written request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Part III line 4a Describe the organizations program service accomplishment:(1) Montana Modeling re: U.S. Supreme Court and Covid 19 issuesFrom October 2 to October 4, 2020, American Leadership Fund modeled the state of Montana to better understand Montanas level of awareness on two important issues the U.S. Supreme Court vacancy and the COVID-19 response. We then prepared a mailer and digital advertising, which posted in October 2020, regarding the nomination of Judge Barrett, Supreme Court integrity, and expansion of the U.S. Supreme Court. As part of communicating with and educating the public, we also prepared and issued text messages re: Supreme Court integrity issues. We also prepared a mailer, posted October 2020, regarding the Covid 19 governmental response and the Covid relief bills, identifying Sen. Daines work for and support of childcare funding, business support, increased access to testing, etc., in Covid 19 relief bill.(2) Montana Economic MetricsBetween December 2020 and March 2021, American Leadership Fund engaged Arduin, Laffer & Moore, an economic metrics firm, for an Economic Study on Montana. This activity provides important information about relevant segments of the American public, and allowed American Leadership to better formulate its issue messages in support of these values, and the very non-profit purpose of the corporation. This activity is part of the process of educating the public on the issues of the day which impact their lives, families, and businesses; and to emphasize the importance of civ responsibilities and involvement. Economic conditions and policies clearly impact their lives. The Corporations nonprofit purpose is to issue advocacy, and this activity timely addressed significant issues, all in support of American Leaderships nonprofit purpose.(3) West Virginia ModelingFrom September 2021 into Winter 2021-2022, American Leadership Fund is and will continue to model the state of West Virginia to better understand West Virginias positive features, e.g., Transparent state government; Diverse and robust economy; Fair and secure elections; Strong workforce; and measuring the issues West Virginians care about in relation to American Leadership Funds values and mission. Planning to conduct town halls and roundtables on and about ALFs values and issues as primary means of public education and engagement, and no plans to engage mailers and digital ads. Determinations will be made on form of education,communication and message as appropriate, based on results of modeling and research. Part I line 1 - Briefly describe the organizations mission or most significant activitiesAmerican Leadership Fund is not organized for profit; and is established exclusively for community betterment and social welfare through issue advocacy. American Leadership Fund is established to further the common good, general welfare, civic betterment, and social improvements, by educating the public on issues and developments which impact their lives, their families, and their businesses. In keeping with its nonprofit purpose, American Leadership Fund provides information to the public in various forms, including but not limited to mailers, designed to educate the public on the issues of the day which impact their lives, families, and businesses; and to emphasize the importance of civic responsibilities and involvement. Accordingly, the specific objectives and purposes of this organization shall be:a.To provide information to the public, in the form or medium deemed most efficient, concerning the issues of the day which impact the publics lives, families, and businesses; b.To promote values;c.To emphasize the importance of civic responsibilities; and, d.To encourage civic involvement and engagement.Providing information and education to the public about the issues of the day that impact their lives, security, health, businesses, and families is American Leadership Funds mission and also its most significant activity.
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Simmons & Jamieson CPAs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06525 The Corners Parkway
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Peachtree Corners
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030092
ReturnHeader/PreparerPersonGrp/PhoneNum07704482525
ReturnHeader/PreparerPersonGrp/PreparationDt02022-07-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0James B Murphy
ReturnHeader/ReturnTs02022-07-12T08:48:09-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Stephen
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Replogle
ReturnHeader/TaxPeriodBeginDt02020-09-01
ReturnHeader/TaxPeriodEndDt02021-08-31
ReturnHeader/TaxYr02020

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