2025-05-01T10:18:48-05:00 2024-06-30 751044330 LANE GORMAN TRUBITT LLC 2626 HOWELL ST SUITE 700 DALLAS TX 75204 990 2023-07-01 756012849 THE CENTER FOR AMERICAN AND INTERNATIONAL LAW CENT 9722443400 5201 DEMOCRACY DR PLANO TX 750243561 STACY L CROWE CFO 9722443400 2025-04-16 1 1 KEVIN WARNEKE P01294950 2148717500 2023 2025-03-06 01:10:19Z STACY L CROWE 5201 DEMOCRACY DR PLANO TX 750243561 16737770 0 X WWW.CAILAW.ORG X 1947 TX ADVANCES THE ADMINISTRATION OF JUSTICE BY EDUCATING AND INSPIRING COMMUNITIES OF LEGAL AND LAW ENFORCEMENT PROFESSIONALS THROUGHOUT THE WORLD. 28 27 36 1005 2755 1755 1016877 257264 3480718 3566928 1606705 967636 211190 668670 6315490 5460498 117071 109578 0 0 3623799 3166585 0 0 175055 3093179 3412254 6834049 6688417 -518559 -1227919 32006111 32312528 902841 790882 31103270 31521646 ADVANCES THE ADMINISTRATION OF JUSTICE BY EDUCATING AND INSPIRING COMMUNITIES OF LEGAL AND LAW ENFORCEMENT PROFESSIONALS THROUGHOUT THE WORLD. 0 0 5146306 109578 4120739 TENS OF THOUSANDS OF LAWYERS AND LAW ENFORCEMENT OFFICERS FROM ALL 50 STATES AND APPROXIMATELY 130 COUNTRIES HAVE PARTICIPATED IN CAIL PROGRAMS SINCE WE WERE FOUNDED. WITH A COMMITMENT TO THE RULE OF LAW, CAIL HAS EARNED A REPUTATION FOR EXCELLENCE IN EDUCATION AND COMMUNITY BUILDING. IN THIS REPORTING YEAR, CAIL OFFERED MORE THAN 170 EDUCATIONAL PROGRAMS WITH OVER 8,800 REGISTRANTS DURING THE YEAR. PROGRAMS ARE FOCUSED IN SPECIFIC INTEREST AREAS, FOR EXAMPLE: LAW ENFORCEMENT LEADERSHIP; MANAGEMENT AND ETHICS; ENERGY LAW; INTERNATIONAL LAW; TRANSNATIONAL ARBITRATION; CRIMINAL DEFENSE; CAPITAL TRIAL; ACTUAL INNOCENCE; AND LAW AND TECHNOLOGY. 5146306 1 1 0 0 0 0 0 1 0 1 1 1 0 0 0 1 1 0 1 1 1 1 1 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 50 0 1 36 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 28 27 1 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 0 0 0 0 X X STACY L CROWE 9722443400 5201 DEMOCRACY DRIVE PLANO TX 750243561 RANDALL M EBNER CHAIR 3.00 X X 0 0 0 MARGARET S C KELIHER TREASURER 0.25 X X 0 0 0 HARRIET E MIERS CHAIR IMMED PAST 1.00 X X 0 0 0 TAYLOR H WILSON SECRETARY 1.00 X X 0 0 0 JULIA A SIMON VICE CHAIR 1.00 X X 0 0 0 DEE J KELLY JR TRUSTEE 1.50 X 0 0 0 KIM J ASKEW TRUSTEE 0.25 X 0 0 0 CHARLES BABCOCK TRUSTEE 0.25 X 0 0 0 BARRY C BARNETT TRUSTEE 0.50 X 0 0 0 DAVID J BECK TRUSTEE 0.50 X 0 0 0 ANN J BRUDER TRUSTEE 0.25 X 0 0 0 BRETT BUSBY TRUSTEE 0.25 X 0 0 0 E LEON CARTER TRUSTEE 0.25 X 0 0 0 GREGG J COSTA TRUSTEE 0.25 X 0 0 0 JIMMIE M EDWARDS TRUSTEE 0.25 X 0 0 0 JOHN C EICHMAN TRUSTEE 0.75 X 0 0 0 EVA GUZMAN TRUSTEE 0.25 X 0 0 0 CARLOS M HERNANDEZ TRUSTEE 0.25 X 0 0 0 PATRICK E HIGGINBOTHAM TRUSTEE 0.50 X 0 0 0 DAVID KELTNER TRUSTEE 0.25 X 0 0 0 ELIZABETH LANG-MIERS TRUSTEE 0.25 X 0 0 0 MICHAEL P LYNN TRUSTEE 0.25 X 0 0 0 KEVIN M O'GORMAN TRUSTEE 0.25 X 0 0 0 TONI SCOTT REED TRUSTEE 0.25 X 0 0 0 GEORGE SEAY TRUSTEE 0.25 X 0 0 0 W ANTHONY STEWART TRUSTEE 0.75 X 0 0 0 DALE WAINWRIGHT TRUSTEE 0.50 X 0 0 0 T L CUBBAGE III PRESIDENT 40.00 X 376290 0 16311 STACY CROWE CHIEF FINANCIAL OFFICER 40.00 X 158181 0 9778 DAVID B WINN FORMER VICE PRESIDENT 40.00 X 179553 0 8117 GREGORY SMITH VICE PRESIDENT 40.00 X 170222 0 5078 JAY RAY VICE PRESIDENT 40.00 X 156268 0 9424 MARISSA KRAMER DIRECTOR 40.00 X 128151 0 6439 VICKIE ADAMS VICE PRESIDENT 40.00 X 125265 0 7768 1293930 0 62915 11 0 1 0 ROGER ALFORD 3118 ECK HALL OF LAW NOTRE DAME IN 46556 CONSULTING SERVICES 110932 1 45360 211904 257264 TUITION 611710 1417656 1417656 MEMBERSHIP ANNUAL DUES 611710 1043818 1043818 SPONSORSHIPS 611710 929250 929250 PROJECT INCOME 611710 176204 176204 3566928 768222 2755 765467 518112 394611 123501 400 0 400 400 400 11464594 11265180 199414 199414 199414 3450 45360 12092 -8642 -8642 32520 0 32520 32520 MISCELLANEOUS REVENUE 611710 125130 125130 HANDLING CHARGES 611710 1150 1150 126280 5460498 4120739 2755 1079740 61532 61532 13040 13040 35006 35006 561652 228073 317337 16242 2046174 1575999 378682 91493 75077 59502 12092 3483 288817 201595 75202 12020 194865 135420 51364 8081 275 275 27925 27925 136409 136409 347191 325148 19133 2910 59407 46712 11914 781 374871 322128 48576 4167 186094 109149 55539 21406 305002 232524 66184 6294 77376 75737 1639 335350 254866 73777 6707 61117 61117 PARTICIPANT RELATED EXP 897850 894891 2959 LECTURERS AND SPEAKERS 402986 402986 EMPLOYEE RELATED EXPENS 142011 132676 8044 1291 58390 39322 18888 180 6688417 5146306 1367056 175055 709393 285477 705286 1074296 159976 162850 235082 190739 53649 53804 14268991 6887688 7665229 7381303 21971757 22641660 505739 522399 32006111 32312528 619850 532832 282991 258050 902841 790882 X 29502934 30046824 1600336 1474822 31103270 31521646 32006111 32312528 -1227919 1572320 73975 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 47746 X X 0 1387071 287 169445 109606 1447197 1324290 23958 97252 58429 1387071 1044935 441641 -136029 26257 1324290 439231 606784 1080 1044935 441915 -2684 439231 0.39080 0.60920 0.00000 0 0 1206737 1206737 9738573 4165418 5573155 2560428 2010925 549503 763253 711345 51908 7381303 STRUCTURED INVESTMENTS 1455183 F MARKETABLE SECURITIES 18923204 F INVESTMENTS IN LP 1554114 F INVESTMENTS IN PRIVATE EQUITY 159534 F BONDS 513804 F ALTERNATIVE INVESTMENTS 35821 F 22641660 X 6982476 1572320 73975 1646295 5336181 136409 -12092 124317 5460498 6564100 12092 12092 6552008 136409 136409 6688417 PART III, LINE 4: COLLECTION ITEMS CONSIST OF HISTORICAL ARTIFACTS AND RECORDS FROM THE NUREMBURG TRIAL AT THE CONCLUSION OF WORLD WAR II AND KENNEDY ASSASSINATION. PART V, LINE 4: THE CAIL'S ENDOWMENT CONSISTS OF INDIVIDUAL ENDOWMENT FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES INCLUDING BOTH DONOR-RESTRICTED ENDOWMENT FUNDS AND FUNDS DESIGNATED BY THE BOARD OF TRUSTEES TO FUNCTION AS ENDOWMENTS (QUASI-ENDOWMENTS). PART X, LINE 2: CAIL IS A NONPROFIT ORGANIZATION AND EXEMPT FROM FEDERAL INCOME TAX UNDER 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC"), EXCEPT TO THE EXTENT IT HAS UNRELATED BUSINESS INCOME. SHOULD CAIL ENGAGE IN ACTIVITIES UNRELATED TO THE PURPOSE FOR WHICH IT WAS CREATED, TAXABLE INCOME COULD RESULT. IN ADDITION, CAIL BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE IRC. FOR THE YEARS JUNE 30, 2024 AND 2023, CAIL HAD NO MATERIAL NET UNRELATED BUSINESS INCOME. ACCORDINGLY, NO PROVISION FOR INCOME TAX HAS BEEN PROVIDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. GAAP REQUIRES THE EVALUATION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING CAIL'S FINANCIAL STATEMENTS TO DETERMINE WHETHER THE TAX POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED BY THE APPLICABLE TAX AUTHORITY. TAX POSITIONS NOT DEEMED TO MEET THE MORE LIKELY THAN NOT THRESHOLD WOULD BE RECORDED AS A TAX BENEFIT OR EXPENSE IN THE CURRENT YEAR. A RECONCILIATION IS NOT PROVIDED HEREIN, AS THE BEGINNING AND ENDING AMOUNTS OF UNRECOGNIZED BENEFITS ARE ZERO, WITH NO INTERIM ADDITIONS, REDUCTIONS, OR SETTLEMENTS. HOWEVER, THE CONCLUSIONS REGARDING ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES WILL BE SUBJECT TO REVIEW AND MAY BE ADJUSTED AT A LATER DATE BASED ON FACTORS INCLUDING, BUT NOT LIMITED TO, ONGOING ANALYSIS OF TAX LAWS, REGULATIONS, AND INTERPRETATIONS THEREOF. CAIL'S INFORMATIONAL RETURNS FILED IN THE U.S. FEDERAL JURISDICTION ARE GENERALLY SUBJECT TO EXAMINATION FOR THREE YEARS AFTER THE LATER OF THE DUE DATE OR DATE OF FILING. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES -12,092. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 12,092. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE CENTER FOR AMERICAN AND INTERNATIONAL LAW PUBLISHES ITS NON DISCRIMINATORY POLICY IN ITS MARKETING MATERIALS, BROCHURES, AND WEBSITE. SCHEDULE E, PART I, LINE 6 GRANTS ARE RECEIVED FROM TEXAS COURT OF CRIMINAL APPEALS TO PUT ON AND/OR TO SUPPORT EDUCATIONAL PROGRAMMING FOR DEFENSE, PROSECUTORS, LAW ENFORCEMENT, AND JUDGES IN THE AREAS OF CRIMINAL LAW AND ACTUAL INNOCENCE. 1 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 2 PROGRAM PROGRAM DEVELOPMENT 73338 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 0 1 PROGRAM PROGRAM DEVELOPMENT 95268 0 3 0 0 0 3 168606 0 168606 1 TUITION, TRANSPORTATION SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, 1 7313 CASH 2500 TUITION FMV TUITION, LODGING EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIU 3 3000 CASH 1500 TUITION FMV TUITION, TRANSPORTATION EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 1 5321 CASH 2500 TUITION FMV TUITION, LODGING, STIPEND SOUTH AMERICA 2 3371 CASH 5000 TUITION FMV CASH PRIZE NORTH AMERICA 1 4500 CASH 0 CASH PRIZE FMV 0 0 0 0 0 0 CAIL AWARDS LUNCHEON 48810 45360 3450 847 1272 4538 5435 48810 45360 3450 847 1272 4538 5435 12092 -8642 1 SICANA INC 140 E 45TH STREET SUITE 14C NEW YORK NY 10017 453091538 501(C)(3) 34202 0 EDUCATIONAL PROGRAMS ENERGY & MINERAL LAW FOUNDATION 2365 HARRODSBURG ROAD B215 LEXINGTON KY 40504 251385547 501(C)(3) 22329 0 EDUCATIONAL PROGRAMS THE FOUNDATION FOR NATURAL RESOURCES AND ENERGY LAW 2095 W 6TH AVE 109 BROOMFIELD CO 80020 846037688 501(C)(3) 5000 0 EDUCATIONAL PROGRAMS 3 TUITION AND DIRECT ASSISTANCE 14 2500 10540 BOOK TUITION AND FOOD PART I, LINE 2: CAIL PARTICIPATES IN THE PLANNING OF THE EDUCATIONAL PROGRAMS SUPPORTED BY THE GRANTS X 0 0 0 0 0 0 0 0 0 T L CUBBAGE III PRESIDENT 375660 0 0 0 630 0 14400 0 1911 0 392601 0 0 0 DAVID B WINN FORMER VICE PRESIDENT 179360 0 0 0 193 0 7546 0 571 0 187670 0 0 0 GREGORY SMITH VICE PRESIDENT 169943 0 0 0 279 0 4008 0 1070 0 175300 0 0 0 STACY CROWE CHIEF FINANCIAL OFFICER 157923 0 0 0 258 0 8787 0 991 0 167959 0 0 0 JAY RAY VICE PRESIDENT 156019 0 0 0 249 0 8469 0 955 0 165692 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 HARRIET E. MIERS AND ELIZABETH LANG-MIERS - FAMILY AND BUSINESS RELATIONSHIP DEE J. KELLY, JR. AND DAVID KELTNER - BUSINESS RELATIONSHIP MICHAEL LYNN AND JULIA SIMON - BUSINESS RELATIONSHIP FORM 990, PART VI, SECTION A, LINE 4 THE AMENDED BYLAWS REDUCED THE NUMBER OF BOARD POSITIONS AND ENACTED POSITION TERM LIMITS. FORM 990, PART VI, SECTION B, LINE 11B THE CENTER FOR AMERICAN AND INTERNATIONAL LAW (CAIL)'S CFO, PRESIDENT, RETURN PREPARER, AND THE AUDIT COMMITTEE REVIEW THE FORM 990 PRIOR TO FILING. IN ADDITION, THE RETURN, WITH REDACTED DONOR-IDENTIFYING INFORMATION, IS PROVIDED TO ALL BOARD MEMBERS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR, EACH CORPORATE OFFICER, THE TOP MANAGEMENT OFFICIAL, THE TOP FINANCIAL OFFICIAL, AND EACH KEY EMPLOYEE OF CAIL, SHALL ANNUALLY SIGN A STATEMENT THAT: 1. AFFIRMS THAT THE PERSON HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTOOD THE POLICY, AND HAS AGREED TO COMPLY WITH THE POLICY; AND 2. DISCLOSES THE PERSON'S FINANCIAL INTERESTS AND FAMILY RELATIONSHIPS THAT COULD GIVE RISE TO CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION C, LINE 19 CAIL MAKES ITS CONFLICT OF INTEREST POLICY, AUDITED FINANCIAL STATEMENTS, ARTICLES OF INCORPORATION, AND BY-LAWS AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS OVERSIGHT PROCESS HAS NOT CHANGED DURING THE TAX YEAR.