2023-05-12T13:10:00-05:00 2022-06-30 751044330 LANE GORMAN TRUBITT LLC 2626 HOWELL ST SUITE 700 DALLAS TX 75204 990 2021-07-01 756012849 THE CENTER FOR AMERICAN AND INTERNATIONAL LAW CENT 9722443400 5201 DEMOCRACY DR PLANO TX 750243561 STACY L CROWE CFO 9722443400 2023-05-12 1 STACY CROWE 999009999 KEVIN WARNEKE P01294950 2148717500 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z STACY L CROWE 5201 DEMOCRACY DR PLANO TX 750243561 11555209 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. 49 48 37 1050 27167 26167 1252439 653041 2602889 2980163 1293118 1493715 213881 220355 5362327 5347274 57586 119576 0 0 3140780 3351327 0 0 309570 1907091 2703867 5105457 6174770 256870 -827496 36695352 32491880 742968 965764 35952384 31526116 ADVANCES THE ADMINISTRATION OF JUSTICE BY EDUCATING AND INSPIRING COMMUNITIES OF LEGAL AND LAW ENFORCEMENT PROFESSIONALS THROUGHOUT THE WORLD. 0 0 4403313 119576 3119870 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, PROFESSIONAL DEVELOPMENT, AND COMMUNITY BUILDING. IN THIS REPORTING YEAR, CAIL OFFERED MORE THAN 100 EDUCATIONAL PROGRAMS WITH OVER 7,400 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. 4403313 1 1 0 0 0 0 0 1 0 1 1 1 0 0 0 1 1 0 1 0 0 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 41 0 1 37 1 1 1 0 0 0 0 0 0 0 0 0 X 49 48 1 0 0 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 DEE J KELLY CHAIR EXEC COMM 1.50 X X 0 0 0 HARRIET E MIERS CHAIR IMMED PAST 1.00 X X 0 0 0 MARK A SHANK SECRETARY 1.00 X X 0 0 0 DALE WAINWRIGHT VICE CHAIR 1.00 X X 0 0 0 KIM J ASKEW TRUSTEE 0.25 X 0 0 0 JACK BALAGIA JR 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 R DOAK BISHOP TRUSTEE 0.25 X 0 0 0 DAN BRANCH TRUSTEE 0.25 X 0 0 0 ANN J BRUDER 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 HILDA C GALVAN TRUSTEE 0.25 X 0 0 0 BRYAN A GARNER TRUSTEE 0.50 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 SHEILA S HOLLIS TRUSTEE 0.25 X 0 0 0 GREGORY P JOSEPH TRUSTEE 0.25 X 0 0 0 SUSAN L KARAMANIAN TRUSTEE 1.00 X 0 0 0 DAVID KELTNER TRUSTEE 0.25 X 0 0 0 ELIZABETH LANG-MIERS TRUSTEE 0.25 X 0 0 0 JOHN C LINDGREN TRUSTEE 0.25 X 0 0 0 ROBERT B LITTLE TRUSTEE 0.25 X 0 0 0 D PATRICK LONG TRUSTEE 0.50 X 0 0 0 MICHAEL P LYNN TRUSTEE 0.25 X 0 0 0 CHARLES W MATTHEWS TRUSTEE 0.25 X 0 0 0 ANTON G MAURER TRUSTEE 0.25 X 0 0 0 CRAIG S MORFORD TRUSTEE 0.25 X 0 0 0 KEVIN M O'GORMAN TRUSTEE 0.25 X 0 0 0 TIMOTHY E POWERS TRUSTEE 1.00 X 0 0 0 TONI SCOTT REED TRUSTEE 0.25 X 0 0 0 GEORGE SEAY TRUSTEE 0.25 X 0 0 0 JULIA A SIMON TRUSTEE 0.25 X 0 0 0 BARRY SORRELS TRUSTEE 0.25 X 0 0 0 BRUCE S SOSTEK TRUSTEE 0.25 X 0 0 0 KENNETH L STEWART TRUSTEE 0.25 X 0 0 0 W ANTHONY STEWART TRUSTEE 0.75 X 0 0 0 RICHARD L THURSTON TRUSTEE 0.50 X 0 0 0 PETER S VOGEL TRUSTEE 0.25 X 0 0 0 JOHN WANDER TRUSTEE 0.25 X 0 0 0 JAMES L WATERS TRUSTEE 0.25 X 0 0 0 TAYLOR H WILSON TRUSTEE 0.25 X 0 0 0 T L CUBBAGE III PRESIDENT 40.00 X 305725 0 1281 MARK P SMITH PRESIDENT 40.00 X 187231 0 11235 STACY CROWE CHIEF FINANCIAL OFFICER 40.00 X 150014 0 9243 DAVID B WINN SENIOR VICE PRESIDENT 40.00 X 220242 0 13685 GREGORY SMITH VICE PRESIDENT 40.00 X 166132 0 1036 JAY RAY VICE PRESIDENT 40.00 X 150104 0 8907 WENDY CASTELLANA VICE PRESIDENT 40.00 X 150449 0 9049 LINDA CHANOW VICE PRESIDENT 40.00 X 128784 0 6147 MARISSA KRAMER DIRECTOR 40.00 X 119751 0 6088 MONICA SHOME DIRECTOR 40.00 X 113800 0 6426 1692232 0 73097 12 0 1 0 ROGER ALFORD 3118 ECK HALL OF LAW NOTRE DAME IN 46556 EDITOR SERVICES 108912 1 178355 348145 126541 653041 MEMBERSHIP ANNUAL DUES 611710 953190 953190 TUITION 611710 951172 951172 SPONSORSHIPS 611710 642250 642250 ROYALTIES ON PUBLICATIONS 611710 317640 317640 PROJECT INCOME 611710 115911 115911 2980163 852409 27167 825242 137258 137258 6792631 6151325 641306 641306 641306 0 178355 56610 -56610 -56610 31373 0 31373 31373 MISCELLANEOUS REVENUE 611710 108184 108184 HANDLING CHARGES 611710 150 150 108334 5347274 3119870 27167 1547196 28983 28983 6600 6600 83993 83993 839577 397850 416513 25214 1923383 1456941 400919 65523 69319 47588 18747 2984 301696 203652 88030 10014 217352 146061 64097 7194 1482 1482 24865 24865 115344 115344 373384 297532 29173 46679 58124 34257 10863 13004 317183 269764 40968 6451 145436 101426 37726 6284 297607 226419 57346 13842 5309 5309 50991 50991 309799 238545 58862 12392 54939 54939 PARTICIPANT RELATED EXP 503566 503281 285 LECTURERS AND SPEAKERS 224849 224080 769 EMPLOYEE RELATED EXPENS 199960 71299 31872 96789 21029 8742 9856 2431 6174770 4403313 1461887 309570 520587 546885 1857351 1052347 233962 542680 512209 41492 57145 14127894 6293740 7590414 7834154 25607314 21746465 535514 508713 36695352 32491880 521168 643984 221800 321780 742968 965764 X 34094053 29842620 1858331 1683496 35952384 31526116 36695352 32491880 -827496 -3598772 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 47746 X X 0 1044935 441641 -136029 26257 1324290 439231 606784 1080 1044935 441915 -2684 439231 339743 102172 441915 339743 339743 0.37640 0.62360 0 0 1206737 1206737 9725049 3716577 6008472 2432855 1895074 537781 763253 682089 81164 7834154 STRUCTURED INVESTMENTS 1749232 F MARKETABLE SECURITIES 18827918 F INVESTMENTS IN LP 786883 F INVESTMENTS IN VP 6063 F INVESTMENTS IN PRIVATE EQUITY 376369 F 21746465 X 1711643 -3598772 21875 -3576897 5288540 115344 -56610 58734 5347274 6137911 21875 56610 78485 6059426 115344 115344 6174770 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, 2022 AND 2021, 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 -56,610. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 56,610. 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 0 0 0 0 0 0 0 0 0 EAST ASIA AND THE PACIFIC EDUCATIONAL PROGRAMMING 54615 WIRE TRANSFER 0 1 TUITION, AIRFARE, AND ACCOMODATION SUB-SAHARAN AFRICA 2 11941 CASH 7000 TUITION BOOK ACCOMODATION EUROPE (INCLUDING ICELAND & GREENLAND) 2 6640 CASH 0 BOOK 0 0 0 0 0 0 PART III ACCOUNTING METHOD: CAMPAIGN QUIET PHASE 178355 178355 56610 178355 178355 56610 56610 -56610 FUNDRAISING EVENT CAIL HELD ITS INITIAL 75TH ANNIVERSARY FUNDRAISING EVENT DURING THE FISCAL YEAR. ITS FUNDRAISING EVENT HAD GROSS RECEIPTS OF $178,355 AND DIRECT EXPENSES OF $56,610, RESULTING IN A NET PROFIT OF $121,745. PER FORM 990 INSTRUCTIONS, CAIL IS REQUIRED TO RECLASS THE CHARITABLE PORTION OF ITS FUNDRAISING GROSS RECEIPTS TO FORM 990, PART VIII, STATEMENT OF REVENUE, LINE 1C. THE NET EFFECT OF RECLASSING CONTRIBUTIONS OF $178,355 FROM GROSS RECEIPTS AFFECTS THE PRESENTATION OF THE FUNDRAISING EVENT'S NET PROFIT AMOUNT, SHOWING A LOSS OF $56,610 WHEN ACTUALLY THE FUNDRAISING EVENT WAS PROFITABLE. 1 ENERGY & MINERAL LAW FOUNDATION 2365 HARRODSBURG ROAD B215 LEXINGTON KY 40504 251385547 501(C)(3) 6000 0 EDUCATIONAL PROGRAMS ROCKY MOUNTAIN MINERAL LAW FOUNDATION 9191 SHERIDAN BLVD STE 203 WESTMINSTER CO 80031 846037688 501(C)(3) 6000 0 EDUCATIONAL PROGRAMS 2 0 TUITION 2 1100 BOOK TUITION AWARD WINNING 2 5500 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 302457 0 0 0 3268 0 0 0 1281 0 307006 0 0 0 DAVID B WINN SENIOR VICE PRESIDENT 214883 0 0 0 5359 0 12482 0 1203 0 233927 0 0 0 MARK P SMITH PRESIDENT 183358 0 0 0 3873 0 10621 0 614 0 198466 0 0 0 GREGORY SMITH VICE PRESIDENT 164106 0 0 0 2026 0 0 0 1036 0 167168 0 0 0 WENDY CASTELLANA VICE PRESIDENT 147666 0 0 0 2783 0 8109 0 940 0 159498 0 0 0 STACY CROWE CHIEF FINANCIAL OFFICER 149366 0 0 0 648 0 8283 0 960 0 159257 0 0 0 JAY RAY VICE PRESIDENT 149151 0 0 0 953 0 7982 0 925 0 159011 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 SHEILA HOLLIS AND RICHARD THURSTON - BUSINESS RELATIONSHIP HARRIET E. MIERS AND ELIZABETH LANG-MIERS - FAMILY AND BUSINESS RELATIONSHIP DEE J. KELLY, JR. AND DAVID KELTNER - BUSINESS RELATIONSHIP KENNETH L. STEWART AND KEVIN M. O'GORMAN - BUSINESS RELATIONSHIP 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.