Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 1,054,188 | 30,099 | 160,003 | 4,034,772 | 853,895 | 6,132,957 |
| 2 | Tax revenues levied for the organization'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 through 3 | 1,054,188 | 30,099 | 160,003 | 4,034,772 | 853,895 | 6,132,957 |
| 5 | The portion of total contributions 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, column (f).. | 5,250,477 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 882,480 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 1,054,188 | 30,099 | 160,003 | 4,034,772 | 853,895 | 6,132,957 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 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 (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | 6,132,957 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, 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 business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization'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 | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | 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, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
|||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2020 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2020 |
(iii) Distributable Amount for 2020 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2020 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions. |
||||
| 3 Excess distributions carryover, if any, to 2020: | ||||
| a From 2015....... | ||||
| b From 2016....... | ||||
| c From 2017....... | ||||
| d From 2018....... | ||||
| e From 2019....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2020 distributable amount | ||||
|
i
Carryover from 2015 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2020 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2020 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2020, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
6
Remaining underdistributions for 2020. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
7 Excess distributions carryover to 2021. Add lines 3j and 4c. |
||||
| 8 Breakdown of line 7: | ||||
| a Excess from 2016..... | ||||
| b Excess from 2017..... | ||||
| c Excess from 2018..... | ||||
| d Excess from 2019..... | ||||
| e Excess from 2020..... | ||||
| Facts And Circumstances Test |
|---|
| I. BACKGROUNDALLIANCE FOR MARKET SOLUTIONS, INC. ("THE ALLIANCE") IS A NONPROFIT ORGANIZATION INCORPORATED IN THE STATE OF DELAWARE IN 2015. THE ALLIANCE'S MISSION IS TO ENGAGE IN RESEARCH AND EDUCATION ABOUT SOLUTIONS TO CLIMATE CHANGE. THIS INCLUDES RESEARCH AND EDUCATION OF POLICYMAKERS AND THE PUBLIC ABOUT GROWTH-ORIENTED, ECONOMICALLY-EFFICIENT SOLUTIONS TO CLIMATE CHANGE. SINCE ITS INCEPTION IN 2015, THE ALLIANCE CENTERS ON RESEARCH SPONSORED BY THE ALLIANCE FROM THOUGHT LEADERS WHO DEMONSTRATE SOUND ECONOMIC PRINCIPLES FOR ADDRESSING CLIMATE CHANGE, REDUCING REGULATORY BURDEN AND GROWING THE ECONOMY. THIS RESEARCH ALLOWS INDIVIDUALS TO ACCESS THE INFORMATION AND FORM THEIR OWN OPINIONS AND BELIEFS REGARDING THE SUBJECT. THE ALLIANCE ENGAGES DIRECTLY WITH INFLUENTIAL CONSERVATIVES, INCLUDING POLICYMAKERS, TO CULTIVATE SUPPORT FOR A REVENUE-NEUTRAL CARBON TAX. THE ALLIANCE ALSO CONDUCTS RESEARCH ON KEY ASPECTS OF CARBON TAX POLICIES TO PROVIDE POLICYMAKERS INSIGHTS INTO ISSUES INCLUDING THE IMPACT OF REVENUE-NEUTRAL CARBON TAX ON ECONOMIC GROWTH, INCOME, AND INNOVATION.II. ANALYSISTHE ALLIANCE QUALIFIES AS A "PUBLICLY SUPPORTED ORGANIZATION DESCRIBED UNDER SECTION 170(B)(1)(A)(VI), AND THEREFORE, AS AN ORGANIZATION DESCRIBED IN SECTION 509(A)(1) BECAUSE IT SATISFIES THE "FACTS AND CIRCUMSTANCES TEST" SET FORTH IN SECTION 1.170A-9(E)(3) OF THE TREASURY REGULATIONS.A. THRESHOLD REQUIREMENTSTHE ALLIANCE IS ELIGIBLE FOR A DETERMINATION OF PUBLIC SUPPORT UNDER THE FACTS AND CIRCUMSTANCES TEST BECAUSE IT MEETS THE TWO THRESHOLD REQUIREMENTS FOR CONSIDERATION. FIRST, THE PORTION OF THE ALLIANCE'S SUPPORT THAT QUALIFIES AS ELIGIBLE PUBLIC SUPPORT IS APPROXIMATELY 14.39%, WHICH EXCEEDS THE 10% THRESHOLD REQUIRED UNDER TREASURY REGULATION SECTION 1.170A-9(E)(3)(I). SECOND, THE ALLIANCE'S OPERATIONS ENSURE THAT IT WILL CONTINUE TO ATTRACT NEW AND ADDITIONAL PUBLIC SUPPORT, AS REQUIRED BY TREASURY REGULATION SECTION 1.170A-9(E)(3)(II). THE ALLIANCE MAINTAINS (1) A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITING FUNDS FROM THE GENERAL PUBLIC, COMMUNITY, AND FOUNDATIONS AND (2) THE SOURCES OF SUPPORT PROVIDE SERVICES DIRECTLY FOR THE BENEFIT OF THE GENERAL PUBLIC ON A CONTINUING BASIS, THEREBY SATISFYING THE OTHER THRESHOLD REQUIREMENT FOR QUALIFYING AS PUBLICLY SUPPORTED UNDER THE FACTS AND CIRCUMSTANCES TEST.B. OTHER RELEVANT FACTORSIN DETERMINING WHETHER THE ALLIANCE MEETS THE "FACTS AND CIRCUMSTANCES TEST," THE TREASURY REGULATIONS ALSO PROVIDE A LIST OF FACTORS THAT SERVE AS INDICIA OF WHETHER AN ORGANIZATION QUALIFIES AS "PUBLICLY SUPPORTED." THESE ADDITIONAL FACTORS, DISCUSSED BELOW, PROVIDE FURTHER EVIDENCE THAT THE ALLIANCE SATISFIES THE FACTS AND CIRCUMSTANCES TEST.1. SOURCES OF SUPPORTTHE ALLIANCE RECEIVES ITS PUBLIC SUPPORT FROM A WIDE VARIETY OF CONTRIBUTORS AND DOES NOT DEPEND ON A SINGLE FAMILY FOR CONTRIBUTIONS, TWO FACTS THAT PROVIDE FURTHER SUPPORT FOR THE ALLIANCE'S QUALIFICATION AS A "PUBLICLY SUPPORTED" ENTITY. THESE DONORS INCLUDE: TAX-EXEMPT ENTITIES, FOR-PROFIT CORPORATIONS, AND INDIVIDUALS. THE ALLIANCE PLANS TO CONTINUE REACHING OUT TO NEW DONORS IN THE COMING YEARS.2. REPRESENTATIVE GOVERNING BODYTHE REPRESENTATIVE NATURE OF AN ORGANIZATION'S GOVERNING BODY IS ALSO A FACTOR IN DETERMINING WHETHER IT QUALIFIES UNDER THE "FACTS AND CIRCUMSTANCES TEST." IN CONSIDERING WHETHER A BOARD IS REPRESENTATIVE, SUCH FACTORS AS THE MEMBERS' EXPERTISE IN THE RELEVANT FIELD, THEIR HISTORY OF LEADERSHIP IN THE COMMUNITY AND THEIR TRADITION OF PUBLIC SERVICE ARE RELEVANT. THE ALLIANCE'S BOARD OF DIRECTORS INCLUDES INDUSTRY LEADERS WITH A BROAD RANGE OF EXPERIENCE IN FIELDS RELEVANT TO THE ALLIANCE'S PUBLIC SERVICE ACTIVITIES, INCLUDING RESEARCH AND POLICY DEVELOPMENT. THE FOLLOWING INDIVIDUALS CURRENTLY SERVE ON THE ALLIANCE'S BOARD OF DIRECTORS:JEFFREY WILLIAMS, CHAIRMANMR. WILLIAMS IS THE CHAIRMAN OF THE ALLIANCE. HE SERVED AS AN INVESTMENT BANKER FOR 34 YEARS, FIRST WITH MORGAN STANLEY AND THEN AS PARTNER AT GREENHILL & CO. CURRENTLY, HE IS THE FOUNDER AND CHAIRMAN OF JEFFREY WILLIAMS & CO. AND IS DEDICATED TO ADVANCING REPUBLICAN-BASED APPROACHES TO CLEAN ENERGY AND CLIMATE CHANGE. WILLIAM KUNKLER, BOARD MEMBERMR. KUNKLER IS EXECUTIVE VICE PRESIDENT OPERATIONS FOR CC INDUSTRIES (CCI), A PRIVATE EQUITY FIRM FOCUSED ON MANUFACTURING COMPANIES AND REAL ESTATE INVESTMENTS. HE IS ALSO VICE PRESIDENT OF HENRY CROWN AND COMPANY, THE PARENT COMPANY OF CCI.WILLIAM STRONG, BOARD MEMBERMR. STRONG IS FORMER CHAIRMAN AND MANAGING DIRECTOR OF THE PRIVATE EQUITY FIRM LONGFORD CAPITAL MANAGEMENT. HE PREVIOUSLY SERVED AS AN INVESTMENT BANKER, CONCLUDING HIS 35-YEAR CAREER AS A MEMBER OF THE MORGAN STANLEY'S MANAGEMENT COMMITTEE. MR. STRONG HAS BEEN AN ACTIVE REPUBLICAN, HAVING SERVED IN VARIOUS PRESIDENTIAL AND OTHER CAMPAIGNS OVER THE PAST 25 YEARS. 3. PUBLIC PARTICIPATION IN PROGRAMSUNDER SECTION 1.170A-9(E)(3)(VI)(C)(1) OF THE TREASURY REGULATIONS, ONE FACTOR INDICATING THAT AN ORGANIZATION QUALIFIES AS "PUBLICLY SUPPORTED" UNDER THE FACTS AND CIRCUMSTANCES TEST IS THAT "MEMBERS OF THE PUBLIC HAVING SPECIALIZED KNOWLEDGE OR EXPERTISE, PUBLIC OFFICIALS, OR CIVIC OR COMMUNITY LEADERS" PARTICIPATE IN, OR SPONSOR, THE ORGANIZATION'S PROGRAMS. AS DISCUSSED ABOVE, THE ALLIANCE'S DIRECTORS ARE EXPERTS IN PUBLIC POLICY AND CLEAN ENERGY SOLUTIONS.III. CONCLUSIONIN SUMMARY, THE ALLIANCE HAS THE CHARACTERISTICS OF A "PUBLICLY SUPPORTED ORGANIZATION, BASED ON THE FACTS AND CIRCUMSTANCES TEST DESCRIBED IN SECTION 1.170A-9(E)(3) OF THE TREASURY REGULATIONS. SPECIFICALLY, A SMALL NUMBER OF DONORS DO NOT CONTROL THE ALLIANCE; RATHER THE ALLIANCE IS A GROWING INSTITUTION THAT BEARS MANY OF THE INDICIA OF A "PUBLICLY SUPPORTED ORGANIZATION, INCLUDING PUBLIC SUPPORT FROM A WIDE CROSS-SECTION OF DONORS, WITH A REPRESENTATIVE GOVERNING BODY. MOREOVER, THE ALLIANCE IS CONTINUING TO SEEK NEW SOURCES OF SUPPORT FROM THE GENERAL PUBLIC AS WELL AS OTHER ORGANIZATIONS. ACCORDINGLY, THE ALLIANCE QUALIFIES AS A "PUBLICLY SUPPORTED ORGANIZATION DESCRIBED IN SECTION 170(B)(1)(A)(VI). |
| Return Reference | Explanation |
|---|
| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 8B | THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11B | A DRAFT OF THE FEDERAL FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS FOR REVIEW. UPON THEIR APPROVAL, THE FORM 990 IS FILED WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | OFFICERS, DIRECTORS, EMPLOYEES, AND OTHER INTERESTED PERSONS MUST READ AND SIGN A CONFLICT OF INTEREST STATEMENT DISCLOSURE FORM. THE BOARD OF DIRECTORS IS CHARGED WITH MONITORING POTENTIAL CONFLICTS IN CONTRACTS AND TRANSACTIONS, DETERMINING WHETHER POTENTIAL CONFLICTS ARE ACTUAL CONFLICTS OF INTEREST, AND REVIEWING THE TRANSACTION TO DETERMINE WHETHER THE TRANSACTION IS IN THE BEST INTEREST OF THE ALLIANCE. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE PROCESS FOR DETERMINING COMPENSATION OF THE EXECUTIVE DIRECTOR FOR THE ALLIANCE INCLUDES A WRITTEN ASSESSMENT WITH A RECOMMENDATION FOR COMPENSATION. THE CHAIRMAN OF THE BOARD OF DIRECTORS REVIEWS THE ASSESSMENT, AND THE FULL BOARD OF DIRECTORS APPROVES THE FINAL COMPENSATION AMOUNT. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ALLIANCE MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | PROGRAM CONSULTING: PROGRAM SERVICE EXPENSES 487,500. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 487,500. POLITICAL CONSULTING: PROGRAM SERVICE EXPENSES 290,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 290,000. POLLING AND FOCUS GROUPS: PROGRAM SERVICE EXPENSES 71,300. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 71,300. PROMOTION AND ADVERTISING: PROGRAM SERVICE EXPENSES 11,385. MANAGEMENT AND GENERAL EXPENSES 1,426. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,811. WRITING: PROGRAM SERVICE EXPENSES 12,500. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,500. PEO FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 9,600. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,600. |
| FORM 990, PART XI, LINE 9: | LOSS ON CONTRIBUTION -2,454,993. |
| Software ID: | |
| Software Version: |