CENTER FOR AMERICAN AND INTERNATIONAL LAW: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: CENTER FOR AMERICAN AND INTERNATIONAL LAW (EIN 75-6012849)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2014-05-12
IRS object ID: 201401329349302400
Schema version: 2012v2.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule E
Schedule I
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-05-12T10:14:52-07:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THOMAS STEPHEN & CO LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	3102 OAK LAWN STE 800LB101	AddressLine1
City	DALLAS	City
State	TX	State
ZIP Code	752194241	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	756012849	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	The Center for American and	BusinessNameLine1
Business Name Line2	International Law	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	CENT	NameControl
Phone	9722443400	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5201 Democracy Drive	AddressLine1
City	Plano	City
State	TX	State
ZIP Code	75024	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	STACY L CROWE	Name
Title	Director OF FIN	Title
Date Signed	2014-05-12	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	Thomas V Stephen	Name
PTIN	P00855135	PTIN
Phone	2148242556	Phone

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	12600454	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
All Affiliates Included	false	AllAffiliatesIncluded
Organization501c3	X	Organization501c3
Web Site	www.CAILAW.org	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1947	YearFormation
State Legal Domicile	TX	StateLegalDomicile
Activity Or Mission Description	CAIL is a nonprofit institution dedicated to improving the quality of justice through continuing education for lawyers and law enforcement officials in the United States and throughout the world. CAIL annually presents over 75 professional education programs.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	44	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	43	NbrIndependentVotingMembers
Total Nbr Employees	33	TotalNbrEmployees
Total Nbr Volunteers	75	TotalNbrVolunteers
Total Gross UBI	-1199	TotalGrossUBI
Contributions Grants Prior Year	791381	ContributionsGrantsPriorYear
Contributions Grants Current Year	804075	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	2503279	ProgramServiceRevenuePriorYear
Program Service Revenue CY	2791943	ProgramServiceRevenueCY
Investment Income Prior Year	1113579	InvestmentIncomePriorYear
Investment Income Current Year	1281137	InvestmentIncomeCurrentYear
Other Revenue Prior Year	296569	OtherRevenuePriorYear
Other Revenue Current Year	309671	OtherRevenueCurrentYear
Total Revenue Prior Year	4704808	TotalRevenuePriorYear
Total Revenue Current Year	5186826	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	34619	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	29625	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	2672747	SalariesEtcPriorYear
Salaries Etc Current Year	2775925	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	407048	TotalFundrsngExpCurrentYear
Other Expense Prior Year	2800505	OtherExpensePriorYear
Other Expenses Current Year	3022970	OtherExpensesCurrentYear
Total Expenses Prior Year	5507871	TotalExpensesPriorYear
Total Expenses Current Year	5828520	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-803063	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-641694	RevenuesLessExpensesCY
Total Assets BOY	35277167	TotalAssetsBOY
Total Assets EOY	34970590	TotalAssetsEOY
Total Liabilities BOY	611692	TotalLiabilitiesBOY
Total Liabilities EOY	607712	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	34665475	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	34362878	NetAssetsOrFundBalancesEOY
Mission Description	CAIL is a nonprofit institution dedicated to improving the quality of justice through continuing education for lawyers and law enforcement officials in the United States and throughout the world. CAIL annually presents over 75 professional education programs.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	4739382	Expense
Grants	29625	Grants
Revenue	2791943	Revenue
Description	Tens of thousands of lawyers and law enforcement officers from all 50 states and over 125 countries have participated in CAIL programs. Founded in 1947, CAIL has earned a reputation for excellence in education. CAIL offered more than 80 educational programs with over 4,200 attendees during the year. Programs are focused in specific interest areas: law enforcement leadership, management and ethics, energy law, international law, transnational arbitration, criminal defense, capital trial, actual innocence, and law and technology.	Description
Total Program Service Expense	4739382	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	true	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	true	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	true	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	true	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	true	GrantsToIndividuals
Schedule J Required	true	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Invest Tax Exempt Bonds	false	InvestTaxExemptBonds
Escrow Account	false	EscrowAccount
On Behalf Of Issuer	false	OnBehalfOfIssuer
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	false	ComplianceWithBackupWitholding
Number Of Employees	33	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Form990-T Filed	false	Form990-TFiled
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Number Of8282 Filed	0	NumberOf8282Filed
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Filed Lieu1041	false	FiledLieu1041
Licensed More Than One State	false	LicensedMoreThanOneState
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	44	NbrVotingGoverningBodyMembers
Number Independent Voting Members	43	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	true	MembersOrStockholders
Election Of Board Members	true	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Other Website	X	OtherWebsite
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	STACY L CROWE	NamePerson
Telephone Number	9722443400	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	5201 Democracy Drive	AddressLine1
City	PLANO	City
State	TX	State
ZIP Code	750243561	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (54 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Average Hours Per Week RelatedAverageHoursPerWeekRelated	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer
ALAN DUNLAP
Co Director	0.00	0.00	102548	0	7646
ELIZABETH LANG-MIERS
Trustee	0.50	0.00	0	0	0	X
CHARLES SCHWARTZ
Trustee	0.50	0.00	0	0	0	X
SYLVIA KERRIGAN
Trustee	0.50	0.00	0	0	0	X
RICK PLAEGER
Trustee	0.50	0.00	0	0	0	X
BETSY D WHITAKER
Trustee	0.50	0.00	0	0	0	X
CURTIS FRASIER
Trustee	0.50	0.00	0	0	0	X
WILLIAM K SUTER
Trustee	0.50	0.00	0	0	0	X
JACK BALAGIA JR
Trustee	0.50	0.00	0	0	0	X
R GERALD STOREY III
Trustee	0.50	0.00	0	0	0	X
W ANTHONY STEWART
Trustee	0.50	0.00	0	0	0	X
KENNETH L STEWART
Trustee	0.50	0.00	0	0	0	X
BARRY SORRELS
Trustee	0.50	0.00	0	0	0	X
WILLIAM DAWSON
Trustee	0.50	0.00	0	0	0	X
OLIVER B REVELL
Trustee	0.50	0.00	0	0	0	X
THOMAS R PHILLIPS
Trustee	0.50	0.00	0	0	0	X
HOMER E MOYER JR
Trustee	0.50	0.00	0	0	0	X
ALAN CRAIN
Trustee	0.50	0.00	0	0	0	X
CHARLES W MATTHEWS
Trustee	0.50	0.00	0	0	0	X
BARRY F MCNEIL
Trustee	0.50	0.00	0	0	0	X
ANNE H MCNAMARA
Trustee	0.50	0.00	0	0	0	X
JOANNE ALEXANDER
Trustee	0.50	0.00	0	0	0	X
SAM A LINDSAY
Trustee	0.50	0.00	0	0	0	X
JACK M KINNEBREW
Trustee	0.50	0.00	0	0	0	X
DEE J KELLY JR
Trustee	0.50	0.00	0	0	0	X
HARRIET E MIERS
Trustee	0.50	0.00	0	0	0	X
ROBERT W JORDAN
Trustee	0.50	0.00	0	0	0	X
DARRELL E JORDAN
Trustee	0.50	0.00	0	0	0	X
JOHN WANDER
Trustee	0.50	0.00	0	0	0	X
PATRICK E HIGGINBOTHAM
Trustee	0.50	0.00	0	0	0	X
DALE WAINWRIGHT
Trustee	0.50	0.00	0	0	0	X
LEE ROSENTHAL
Trustee	0.50	0.00	0	0	0	X
ANTON MAURER
Trustee	0.50	0.00	0	0	0	X
GEORGE MANNING
Trustee	0.50	0.00	0	0	0	X
VERONICA LEWIS
Trustee	0.50	0.00	0	0	0	X
GREGORY JOSEPH
Trustee	0.50	0.00	0	0	0	X
NINA CORTELL
Trustee	0.50	0.00	0	0	0	X
JOAN A LUKEY
Trustee	0.50	0.00	0	0	0	X
GEORGE C CHAPMAN
Trustee	0.50	0.00	0	0	0	X
W MIKE BAGGETT
Trustee	0.50	0.00	0	0	0	X
MARK D CHRISTIANSEN
Trustee	0.50	0.00	0	0	0	X
SUSAN L KARAMANIAN
Trustee	0.50	0.00	0	0	0	X
ANN BRUDER
Trustee	0.50	0.00	0	0	0	X
DOAK BISHOP
Trustee	0.50	0.00	0	0	0	X
BARRY BARNETT
Trustee	0.50	0.00	0	0	0	X
DAVID J BECK
Trustee	0.50	0.00	0	0	0	X
DONALD ABUNZA
Trustee	0.50	0.00	0	0	0	X
JOHN EICHMAN
Trustee	0.50	0.00	0	0	0	X
MICHAEL J MARCHAND
President	50.00	0.00	209474	0	27853	X	X
DAN PRIMOZIC
ASSOC DIRECTOR	50.00	0.00	112267	0	6035		X
NEIL MOORE
Vice President	50.00	0.00	125257	0	2491		X
STACY L CROWE
Director OF FIN	40.00	0.00	109996	0	6545		X
DAVID B WINN
Vice President	50.00	0.00	162144	0	16182		X
MARK P SMITH
Vice President	50.00	0.00	180403	0	20144		X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	1002089	TotalReportableCompFromOrg
Total Other Compensation	86896	TotalOtherCompensation
Number Individuals GT100 K	7	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	true	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation

Name Of Contractor NameOfContractor

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	LIFE BLUE	BusinessNameLine1

Address Of Contractor AddressOfContractor

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	825 MARKET STREETSUITE 200	AddressLine1
City	ALLEN	City
State	TX	State
ZIP Code	75013	ZIPCode

Field	Value	IRS element (for citing)
Description Of Services	WEBSITE DESIGN	DescriptionOfServices
Compensation	102718	Compensation

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	1	NumberOfContractorsGT100K
Government Grants	399547	GovernmentGrants
All Other Contributions	404528	AllOtherContributions
Total Contributions	804075	TotalContributions

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
TEXTBOOK/PROG MATERIAL	611710	100290	100290
ROYALTIES ON PUBLICATIONS	611710	197060	197060
ON THE ROAD COURSES	611710	207551	207551
MEMBERSHIP DUES AND ASSES	611710	1057970	1057970
ADULT EDUCATION TUITION	611710	1229072	1229072

Field	Value	IRS element (for citing)
Total Program Service Revenue	2791943	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	567887	TotalRevenueColumn
Exclusion	$567,887	ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Royalties Revenue RoyaltiesRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	206812	TotalRevenueColumn
Exclusion	$206,812	ExclusionAmount

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	52690	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	52690	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	52690	TotalRevenueColumn
Exclusion	$52,690	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	8126770	Securities
Other	108	Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	7413628	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	713142	Securities
Other	108	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	713250	TotalRevenueColumn
Exclusion	$713,250	ExclusionAmount

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income From Gaming NetIncomeFromGaming

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Other Revenue Misc OtherRevenueMisc (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	ExclusionExclusionAmount	Unrelated Business RevenueUnrelatedBusinessRevenue
REIMBURSED EXPENSES	900099	51368	$51,368
ORD INC PRIVATE EQUITY	900099	-1199		-1199

Field	Value	IRS element (for citing)
Total Other Revenue	50169	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	5186826	TotalRevenueColumn
Related Or Exempt Function Income	2791943	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	-1199	UnrelatedBusinessRevenue
Exclusion	$1,592,007	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	0	Total

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	29625	Total
Program Services	29625	ProgramServices

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	0	Total

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	0	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	775105	Total
Program Services	373318	ProgramServices
Management And General	233787	ManagementAndGeneral
Fundraising	168000	Fundraising

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	1396747	Total
Program Services	1227678	ProgramServices
Management And General	83541	ManagementAndGeneral
Fundraising	85528	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	98816	Total
Program Services	71626	ProgramServices
Management And General	15303	ManagementAndGeneral
Fundraising	11887	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	297341	Total
Program Services	220033	ProgramServices
Management And General	44601	ManagementAndGeneral
Fundraising	32707	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	207916	Total
Program Services	162311	ProgramServices
Management And General	24925	ManagementAndGeneral
Fundraising	20680	Fundraising

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	100	Total
Program Services	75	ProgramServices
Management And General	25	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	20833	Total
Program Services	15624	ProgramServices
Management And General	5209	ManagementAndGeneral

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	75500	Total
Program Services	3775	ProgramServices
Management And General	71725	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	236712	Total
Program Services	220687	ProgramServices
Management And General	16025	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	268679	Total
Program Services	265359	ProgramServices
Management And General	1649	ManagementAndGeneral
Fundraising	1671	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	375506	Total
Program Services	325901	ProgramServices
Management And General	27290	ManagementAndGeneral
Fundraising	22315	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	48380	Total
Program Services	37620	ProgramServices
Management And General	10760	ManagementAndGeneral

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	101368	Total
Program Services	82091	ProgramServices
Management And General	10735	ManagementAndGeneral
Fundraising	8542	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	95448	Total
Program Services	65967	ProgramServices
Management And General	29481	ManagementAndGeneral

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	1055714	Total
Program Services	1041285	ProgramServices
Management And General	6745	ManagementAndGeneral
Fundraising	7684	Fundraising

Interest Interest

Field	Value	IRS element (for citing)
Total	0	Total

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	510609	Total
Program Services	413494	ProgramServices
Management And General	54072	ManagementAndGeneral
Fundraising	43043	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	36715	Total
Program Services	29767	ProgramServices
Management And General	3869	ManagementAndGeneral
Fundraising	3079	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Management And GeneralManagementAndGeneral	Program ServicesProgramServices	FundraisingFundraising
PTSHP PASS- THROUGH EXP	27898	27898
IOC	32577		32577
MISCELLANEOUS	55781	9967	45566	248
BANK CHARGES	61404	2392	59012

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	19746	Total
Program Services	15991	ProgramServices
Management And General	2091	ManagementAndGeneral
Fundraising	1664	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	5828520	Total
Program Services	4739382	ProgramServices
Management And General	682090	ManagementAndGeneral
Fundraising	407048	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	1000	BOY
EOY	1500	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	3073219	BOY
EOY	3195417	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
EOY	0	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	503490	BOY
EOY	437632	EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

Field	Value	IRS element (for citing)
EOY	0	EOY

Receivables From Disqual Persons ReceivablesFromDisqualPersons

Field	Value	IRS element (for citing)
EOY	0	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
EOY	0	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
EOY	0	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	24127	BOY
EOY	83771	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	13375377	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	3996737	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	9521204	BOY
EOY	9378640	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
EOY	0	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	20602704	BOY
EOY	20456263	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
EOY	0	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
EOY	0	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	1551423	BOY
EOY	1417367	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	35277167	BOY
EOY	34970590	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	551608	BOY
EOY	538053	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	60084	BOY
EOY	69659	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	611692	BOY
EOY	607712	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	34131898	BOY
EOY	33829435	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	193834	BOY
EOY	193700	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	339743	BOY
EOY	339743	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	34665475	BOY
EOY	34362878	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	35277167	BOY
EOY	34970590	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	-641694	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	384963	ReconciliationUnrealizedInvest
Reconcilation Other Changes	-45866	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School170b1 Aii	X	School170b1Aii

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Art Public Exhibition Amts ArtPublicExhibitionAmts

Field	Value	IRS element (for citing)
Assets In Part X	43897	AssetsInPartX

Field	Value	IRS element (for citing)
Collect Used For Preservation	X	CollectUsedForPreservation
Solicited Assets For Sale	false	SolicitedAssetsForSale

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	339743	BeginningOfYearBalance
End Of Year Balance	339743	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	339743	BeginningOfYearBalance
End Of Year Balance	339743	EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	339743	BeginningOfYearBalance
End Of Year Balance	339743	EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	339743	BeginningOfYearBalance
End Of Year Balance	339743	EndOfYearBalance

Current Year Minus4 Years CurrentYearMinus4Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	339743	BeginningOfYearBalance
End Of Year Balance	339743	EndOfYearBalance

Field	Value	IRS element (for citing)
Permanent Endowment EOY Balance	1.00000	PermanentEndowmentEOYBalance
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1206737	OtherCostOrOtherBasis
Book Value	1206737	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	9240559	OtherCostOrOtherBasis
Depreciation	1944215	Depreciation
Book Value	7296344	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1934797	OtherCostOrOtherBasis
Depreciation	1525078	Depreciation
Book Value	409719	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	993284	OtherCostOrOtherBasis
Depreciation	527444	Depreciation
Book Value	465840	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	9378640	TotalOfBookValueLandBuildings
Total Of Book Value Securities	20456263	TotalOfBookValueSecurities
Tot Revenue Etc Audited Fincl Stmt	5498025	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	384963	NetUnrealizedGainsInvestments
Other Revenues	57070	OtherRevenues
Revenue Not Rptd F990	442033	RevenueNotRptdF990
Revenue Subtotal	5055992	RevenueSubtotal
Other Revenues Not Included	130834	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	130834	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	5186826	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	5800622	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	5800622	ExpensesSubtotal
Other Expenses Not Included	27898	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	27898	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	5828520	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (5 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Part XII, Line 4b	Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S	PARTNERSHIP K-1 PASSTHROUGH INCOME $27898
Part XI, Line 4b	Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S	PARTNERSHIP K-1 PASSTHROUGH INCOME $130834
Part XI, Line 2d	Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990	PTSHIP DIST (OTHER THAN RETURN OF CAP) $57070
Part V, Line 4	Part V, Line 4: Intended uses of the endowment fund.	THE CENTER'S PERMANENT ENDOWMENT FUNDS OF $339,743 ARE RESTRICTED TO LAW ENFORCEMENT INSTITUTE ACTIVITIES, INTERNATIONAL LEGAL ACTIVITIES, COSPONSORED ACTIVITIES, AND ACTIVITIES OF THE CENTER.
Part III, Line 4	Part III, Line 4: Description of organization's collections and how it furthers its purpose.	COLLECTION ITEMS CONSIST OF HISTORICAL ARTIFACTS AND RECORDS FROM THE NUREMBURG TRIAL AT THE CONCLUSION OF WORLD WAR II.

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	true	NondiscriminatoryPolicyStmt
Policy Statement In Brochures Etc	true	PolicyStatementInBrochuresEtc
Policy Publ Via Broadcast Media	true	PolicyPublViaBroadcastMedia
Maint Racial Composition Records	true	MaintRacialCompositionRecords
Maint Scholarships Records	true	MaintScholarshipsRecords
Maint Copies Of Brochures Etc	true	MaintCopiesOfBrochuresEtc
Maint Copies Of All Solicitations	true	MaintCopiesOfAllSolicitations
Discriminate Race Students Rights	false	DiscriminateRaceStudentsRights
Discriminate Race Admiss Policies	false	DiscriminateRaceAdmissPolicies
Discriminate Race Emplmn Faculty	false	DiscriminateRaceEmplmnFaculty
Discriminate Race Scholarships	false	DiscriminateRaceScholarships
Discriminate Race Educ Policies	false	DiscriminateRaceEducPolicies
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFclts
Discriminate Race Athletic Prog	false	DiscriminateRaceAthleticProg
Discriminate Race Other Acty	false	DiscriminateRaceOtherActy
Government Financial Aid Received	true	GovernmentFinancialAidReceived
Government Financial Aid Revoked	false	GovernmentFinancialAidRevoked
Compliance With Rev Proc7550	true	ComplianceWithRevProc7550

Form990 Schedule E Part II Form990ScheduleEPartII

Field	Value	IRS element (for citing)
Identifier	Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized	Identifier
Explanation	THE CENTER FOR AMERICAN AND INTERNATIONAL LAW PUBLISHES ITS NONDISCRIMINATORY POLICY IN ITS MARKETING MATERIALS AND BROCHURES.	Explanation

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	true	RecordsMaintained
Total Nbr Of501 C3 And Govt Grants	0	TotalNbrOf501C3AndGovtGrants
Total Nbr Of Other Organizations	0	TotalNbrOfOtherOrganizations

Form990 Schedule I Part III Form990ScheduleIPartIII (2 entries)

Type Of GrantTypeOfGrant	Number Of RecipientsNumberOfRecipients	Amount Of Cash GrantAmountOfCashGrant
TUITION, MATERIALS, & REFRESHMENTS	10	11099
CASH GRANTS & ALLOCATIONS	8	18526

Form990 Schedule I Part IV Form990ScheduleIPartIV

Field	Value	IRS element (for citing)
Identifier	Grantmaker's Description of How Grants are Used	Identifier
Explanation	CAIL EXERCISES A POLICY WHEREBY IT SEEKS OUT WORTHY, BONA FIDE EDUCATIONAL CAUSES SUBJECT TO REVIEW BEFORE ADOPTION OF THE PROGRAM AS AN ACCEPTABLE PROJECT.	Explanation

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Travel For Companions	X	TravelForCompanions
Club Dues Or Fees	X	ClubDuesOrFees
Written Policy Re T And E Expenses	true	WrittenPolicyReTAndEExpenses
Substantiation Required	true	SubstantiationRequired
Compensation Committee	X	CompensationCommittee
Form990 Of Other Organizations	X	Form990OfOtherOrganizations
Written Employment Contract	X	WrittenEmploymentContract
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	false	SeverancePayment
Supplemental Nonqual Retire Plan	false	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	false	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	false	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	false	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	false	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	false	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	false	AnyNonFixedPayments
Initial Contract Exception	false	InitialContractException
Rebuttable Presumption Procedure	false	RebuttablePresumptionProcedure

Form990 Schedule J Part II Form990ScheduleJPartII (3 entries)

TitleTitle	Bonus Filing OrgBonusFilingOrg	Deferred Comp Filing OrgDeferredCompFilingOrg	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg	Total Compensation Filing OrgTotalCompensationFilingOrg
MICHAEL J MARCHAND
President	209474	22000	5853	237327
MARK P SMITH
Vice President	180403	16358	3786	200547
DAVID B WINN
Vice President	162144	12875	3307	178326

Form990 Schedule J Part III Form990ScheduleJPartIII

Field	Value	IRS element (for citing)
Identifier	Sch J, Part I, Line 1a	Identifier
Return Reference	Part I, Line 1a: Relevant information in regards to selections on 1a.	ReturnReference
Explanation	Part 1, Line 1A - Each year the President's travel budget is included as part of CAIL'S Operating Budget and is approved by the Board of Trustees at the annual May meeting. Usually one or two trips are included in this budget - ACCLEA and ABA, at less than $10,000 per year. Additionally, immaterial health club dues are paid for the President on a monthly basis. Again this benefit was included in his contract upon hire and was approved by the Board.Part I, Line 1B - Each reimbursement paid is in accordance with CAIL'S written travel policy. Each quarter, the President's executive assistant provides the President's expenses to the Chair of the Executive Committee for final sign off.	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (7 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Form 990, Part XI, Line 9	Other Changes In Net Assets Or Fund Balances - Other Decreases	Partnership Passthrough Income = -$130834
Form 990, Part XI, Line 9	Other Changes In Net Assets Or Fund Balances - Other Increases	PARTNERSHIP PASS THROUGHEXPENSES = $27898
Form 990, Part XI, Line 9	Other Changes In Net Assets Or Fund Balances - Other Increases	PARTNERSHIP DISTRIBUTION (OTHER THAN RETURN OF CAP) = $57070
Form 990, Part VI, Line 19	Form 990, Part VI, Line 19: Other Organization Documents Publicly Available	THE CENTER MAKES ITS CONFLICT OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. ARTICLES OF INCORPORATION, BY-LAWS, AND OTHER GOVERNING DOCUMENTS ARE NOT NORMALLY PROVIDED.
Form 990, Part VI, Line 15b	Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees	THE CENTER'S COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES ESTABLISHES AND REVIEWS COMPENSATION FOR OFFICERS AND KEY EMPLOYEES OF THE CENTER VIA AN ANNUAL REVIEW, APPLYING ALL ELEMENTS NOTED IN THE LINE'S QUERY.
Form 990, Part VI, Line 12c	Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts	THE CENTER'S BOARD MEMBERS COMPLETE AND SIGN AN ACKNOWLEDGEMENT THAT THE CONFLICT OF INTEREST POLICY HAS BEEN RECEIVED AND REVIEWED. THE POLICY ASKS EACH BOARD MEMBER TO DISCLOSE ANY MATERIAL FINANCIAL INTEREST. ONLY INDEPENDENT PARTIES ARE INCLUDED IN THE VOTING PROCESS.
Form 990, Part VI, Line 11b	Form 990, Part VI, Line 11b: Form 990 Review Process	THE CENTER'S PRESIDENT REVIEWS A DRAFT OF THE FORM 990 AND PRESENTS A FINAL DRAFT TO THE EXECUTIVE COMMITTEE FOR SIGN-OFF. THE FINAL RETURN FILED WITH THE IRS IS PROVIDED TO ALL BOARD MEMBERS 30-45 DAYS AFTER FILING.