{"url":"https://lda.senate.gov/api/v1/filings/9e61d95c-605f-41b5-b33a-eaf2ef00dacb/","filing_uuid":"9e61d95c-605f-41b5-b33a-eaf2ef00dacb","filing_type":"Q1","filing_type_display":"1st Quarter - Report","filing_year":2024,"filing_period":"first_quarter","filing_period_display":"1st Quarter (Jan 1 - Mar 31)","filing_document_url":"https://lda.senate.gov/filings/public/filing/9e61d95c-605f-41b5-b33a-eaf2ef00dacb/print/","filing_document_content_type":"text/html","income":"40000.00","expenses":null,"expenses_method":null,"expenses_method_display":null,"posted_by_name":"John T. O'Rourke","dt_posted":"2024-04-22T15:17:22-04:00","termination_date":null,"registrant_country":"United States of America","registrant_ppb_country":null,"registrant_address_1":"1415 Elliot Place, NW","registrant_address_2":null,"registrant_different_address":true,"registrant_city":"Washington","registrant_state":"DC","registrant_zip":"20007","registrant":{"id":401105420,"url":"https://lda.senate.gov/api/v1/registrants/401105420/","house_registrant_id":null,"name":"O'ROURKE AND ASSOCIATES, LLC","description":"Law firm","address_1":"1415 Elliot Place, NW","address_2":null,"address_3":null,"address_4":null,"city":"Washington","state":"DC","state_display":"District of Columbia","zip":"20007","country":"US","country_display":"United States of America","ppb_country":"US","ppb_country_display":"United States of America","contact_name":"JOHN T. O'ROURKE","contact_telephone":"+1 202-684-3077","dt_updated":"2025-07-16T18:43:22.096228-04:00"},"client":{"id":58962,"url":"https://lda.senate.gov/api/v1/clients/58962/","client_id":58962,"name":"MINICAP COALITION","general_description":"Advocacy on issues relating to IRC section 831(b) small captive insurance","client_government_entity":null,"client_self_select":false,"state":"DC","state_display":"District of Columbia","country":"US","country_display":"United States of America","ppb_state":"DC","ppb_state_display":"District of Columbia","ppb_country":"US","ppb_country_display":"United States of America","effective_date":"2024-01-22"},"lobbying_activities":[{"general_issue_code":"TAX","general_issue_code_display":"Taxation/Internal Revenue Code","description":"Educate and inform congressional officials about IRS enforcement activities related to IRC section 831(b). Advocate for federal legislation relating to IRC section 831(b).","foreign_entity_issues":"","lobbyists":[{"lobbyist":{"id":121085,"prefix":null,"prefix_display":null,"first_name":"JOHN","nickname":null,"middle_name":"T.","last_name":"O'ROURKE","suffix":null,"suffix_display":null},"covered_position":null,"new":false}],"government_entities":[{"id":2,"name":"HOUSE OF REPRESENTATIVES"},{"id":1,"name":"SENATE"}]}],"conviction_disclosures":[],"foreign_entities":[],"affiliated_organizations":[{"name":"THE 831(B) INSTITUTE","url":null,"address_1":"Suite 200, 776 E. Riverside Drive","address_2":null,"address_3":null,"address_4":null,"city":"Eagle","state":"ID","state_display":"Idaho","zip":"83616","country":"US","country_display":"United States of America","ppb_city":null,"ppb_state":"ID","ppb_state_display":"Idaho","ppb_country":"US","ppb_country_display":"United States of America"},{"name":"SEAN KING","url":null,"address_1":"Apt. 1802, 2 Calle Candina","address_2":null,"address_3":null,"address_4":null,"city":"San Juan","state":"PR","state_display":"PR","zip":"00907","country":"US","country_display":"United States of America","ppb_city":null,"ppb_state":"PR","ppb_state_display":"PR","ppb_country":"US","ppb_country_display":"United States of America"}]}