Nonprofit · EIN 99-4808142
INSTITUTE FOR THE ADVANCEMENT OF LEGAL AND ETHICAL AI
Also known as ALEA INSTITUTE
Tax-exempt · EAST LANSING, MI 48823
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $0 | $0 | $0 | $0 | $0 | $0 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
Balance sheet and other
- Total assets, start of year
- $0
- Total assets, end of year
- $0
- Total liabilities, end of year
- $0
- Net assets, end of year
- $0
- Gross receipts
- $0
- Employees
- 0
- Volunteers
- 5
- Year formed
- 2024
- State of legal domicile
- MI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Daniel Katz | Director Trustee or director | 0 | $0 |
| Joseph Green | Director Trustee or director | 0 | $0 |
| Michael Bommarito | President and Director Trustee or director, Officer | 20 | $0 |
| Jillian Bommarito | Treasurer and Director Trustee or director, Officer | 5 | $0 |
| Damien Riehl | Secretary and Director Trustee or director, Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 2843 E GRAND RIVER AVENUE BOX 115, EAST LANSING, MI 48823-6722
- In care of
- % JILLIAN BOMMARITO
- Mailing address (990-N for 2025)
- 2843 E Grand River Avenue Box 115, East Lansing MI 48823
- Principal officer (990 for 2024)
- Michael Bommarito, 2843 East Grand River Avenue STE 11, East Lansing, MI 48823
- Principal officer (990-N for 2025)
- Michael Bommarito, 2843 E Grand River Avenue Box 115, East Lansing MI 48823
- Signed the 990
- JILLIAN BOMMARITO, Director and Treasurer
- Phone
- (646) 450-3531
- Website
- aleainstitute.ai
Mission
To advance legal and ethical artificial intelligence through open data collection and model development, technical and policy research, public education, and community support for sustainable AI futures.
Program accomplishments
- Program Service 1 - Open sourced multiple resources, including the KL3M Data Project, Legal Sentence Boundary Detection, KL3M Tokenizers, FOLIO (Federated Open Legal Information Ontology), All the Patents, and KL3M Toxicity Analysis.
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-N on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | Check at the IRS |
IRS record
- EIN
- 99-4808142
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2026
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Science and technology (U05)
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-N for 2025 Officer: Michael Bommarito | December 31, 2025 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990 | December 2024 | $0 | $0 | $0 | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 99-4808142).
Questions about INSTITUTE FOR THE ADVANCEMENT OF LEGAL AND ETHICAL AI
- What is the EIN of INSTITUTE FOR THE ADVANCEMENT OF LEGAL AND ETHICAL AI?
- The employer identification number (EIN) of INSTITUTE FOR THE ADVANCEMENT OF LEGAL AND ETHICAL AI is 99-4808142.
- Is INSTITUTE FOR THE ADVANCEMENT OF LEGAL AND ETHICAL AI tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2026.
- Are donations to INSTITUTE FOR THE ADVANCEMENT OF LEGAL AND ETHICAL AI tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does INSTITUTE FOR THE ADVANCEMENT OF LEGAL AND ETHICAL AI file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of INSTITUTE FOR THE ADVANCEMENT OF LEGAL AND ETHICAL AI due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did INSTITUTE FOR THE ADVANCEMENT OF LEGAL AND ETHICAL AI last file with the IRS?
- The latest return in the IRS public files is the 990-N for 2025 for the year ended December 31, 2025.
- Who is the principal officer of INSTITUTE FOR THE ADVANCEMENT OF LEGAL AND ETHICAL AI?
- The 990 for the year ended December 31, 2024 names Michael Bommarito.
- Who are the officers and directors of INSTITUTE FOR THE ADVANCEMENT OF LEGAL AND ETHICAL AI?
- The 990 for the year ended December 31, 2024 lists 5 people; 0 received compensation from the organization.
- How much revenue does INSTITUTE FOR THE ADVANCEMENT OF LEGAL AND ETHICAL AI have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $0, expenses of $0 and total assets of $0 at year end.
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