2024-05-13T17:31:11-05:00 2023-06-30 751044330 LANE GORMAN TRUBITT LLC 2626 HOWELL ST SUITE 700 DALLAS TX 75204 990 2022-07-01 756012849 THE CENTER FOR AMERICAN AND INTERNATIONAL LAW CENT 9722443400 5201 DEMOCRACY DR PLANO TX 750243561 STACY L CROWE CFO 9722443400 2024-04-11 1 STACY CROWE 999009999 1 KEVIN WARNEKE P01294950 2148717500 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z STACY L CROWE 5201 DEMOCRACY DR PLANO TX 750243561 18645720 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. 47 46 37 945 9673 8673 653041 1016877 2980163 3480718 1493715 1606705 220355 211190 5347274 6315490 119576 117071 0 0 3351327 3623799 0 0 430843 2703867 3093179 6174770 6834049 -827496 -518559 32491880 32006111 965764 902841 31526116 31103270 ADVANCES THE ADMINISTRATION OF JUSTICE BY EDUCATING AND INSPIRING COMMUNITIES OF LEGAL AND LAW ENFORCEMENT PROFESSIONALS THROUGHOUT THE WORLD. 0 0 4948896 117071 3608665 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 120 EDUCATIONAL PROGRAMS WITH OVER 7,700 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. 4948896 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 48 0 1 37 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 47 46 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 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 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 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 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 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 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 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 374095 0 9122 STACY CROWE CHIEF FINANCIAL OFFICER 40.00 X 154659 0 9498 DAVID B WINN SENIOR VICE PRESIDENT 40.00 X 226775 0 14065 GREGORY SMITH VICE PRESIDENT 40.00 X 168542 0 1044 JAY RAY VICE PRESIDENT 40.00 X 154853 0 9154 WENDY CASTELLANA VICE PRESIDENT 40.00 X 153468 0 9299 MARIE BASON VICE PRESIDENT 40.00 X 105986 0 2133 MARISSA KRAMER DIRECTOR 40.00 X 123738 0 6255 1462116 0 60570 8 0 1 0 0 378626 195090 443161 1016877 TUITION 611710 1229972 1229972 MEMBERSHIP ANNUAL DUES 611710 1008565 1008565 SPONSORSHIPS 611710 655000 655000 ROYALTIES ON PUBLICATIONS 611710 378086 378086 PROJECT INCOME 611710 209095 209095 3480718 931195 9673 921522 141359 141359 12892734 10000 12225935 1289 666799 8711 675510 675510 44890 378626 103006 -58116 -58116 24929 0 24929 24929 MISCELLANEOUS REVENUE 611710 102618 102618 HANDLING CHARGES 611710 400 400 103018 6315490 3608665 9673 1680275 11924 11924 14865 14865 90282 90282 874225 427939 415271 31015 2088563 1494880 370170 223513 79355 57201 13192 8962 337831 220861 87484 29486 243825 158767 63923 21135 3369 3369 27550 27550 155709 155709 345310 310254 14798 20258 57811 37920 15020 4871 352506 302636 39594 10276 169076 104087 44080 20909 228949 175067 44902 8980 48482 48482 336064 255408 67213 13443 62907 62907 PARTICIPANT RELATED EXP 793634 772953 20681 LECTURERS AND SPEAKERS 336000 330425 5575 EMPLOYEE RELATED EXPENS 148401 130800 7097 10504 27411 4145 22031 1235 6834049 4948896 1454310 430843 546885 709393 1052347 705286 233962 159976 512209 235082 57145 53649 14226462 6561233 7834154 7665229 21746465 21971757 508713 505739 32491880 32006111 643984 619850 321780 282991 965764 902841 X 29842620 29502934 1683496 1600336 31526116 31103270 32491880 32006111 -518559 34958 60755 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 47746 X X 0 1324290 23958 97252 58429 1387071 1044935 441641 -136029 26257 1324290 439231 606784 1080 1044935 441915 -2684 439231 339743 102172 441915 0.39940 0.60060 0.00000 0 0 1206737 1206737 9738573 3940772 5797801 2517899 1921642 596257 763253 698819 64434 7665229 STRUCTURED INVESTMENTS 1337551 F MARKETABLE SECURITIES 18313941 F INVESTMENTS IN LP 1072056 F INVESTMENTS IN PRIVATE EQUITY 248209 F BONDS 1000000 F 21971757 X 6358500 34958 60755 95713 6262787 155709 -103006 52703 6315490 6781346 103006 103006 6678340 155709 155709 6834049 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, 2023 AND 2022, 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 -103,006. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 103,006. 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) 0 2 PROGRAM PROGRAM DEVELOPMENT 76065 NORTH AMERICA 0 1 PROGRAM PROGRAM DEVELOPMENT 31925 0 3 0 0 0 3 107990 0 107990 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, EDUCATIONAL PROGRAMMING 39750 WIRE TRANSFER 0 1 TUITION, AIRFARE, AND ACCOMODATION SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, 2 13625 CASH 5500 TUITION FMV ACCOMODATION EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIU 5 11520 CASH 2750 TUITION FMV TUITION, AIRFARE, AND ACCOMODATION EAST ASIA AND THE PACIFIC 1 6074 CASH 2750 TUITION FMV TUITION, AIRFARE, AND ACCOMODATION SOUTH ASIA 1 3000 CASH 2750 TUITION FMV 0 0 0 0 0 0 PART III ACCOUNTING METHOD: GALA 423516 378626 44890 1425 61718 39863 423516 378626 44890 1425 61718 39863 103006 -58116 1 ENERGY & MINERAL LAW FOUNDATION 2365 HARRODSBURG ROAD B215 LEXINGTON KY 40504 251385547 501(C)(3) 11924 0 EDUCATIONAL PROGRAMS 1 TUITION 12 14865 BOOK TUITION 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 369193 0 0 0 4902 0 7200 0 1922 0 383217 0 0 0 DAVID B WINN SENIOR VICE PRESIDENT 221370 0 0 0 5405 0 12856 0 1209 0 240840 0 0 0 GREGORY SMITH VICE PRESIDENT 165406 0 0 0 3136 0 0 0 1044 0 169586 0 0 0 STACY CROWE CHIEF FINANCIAL OFFICER 153657 0 0 0 1002 0 8531 0 967 0 164157 0 0 0 JAY RAY VICE PRESIDENT 153892 0 0 0 961 0 8222 0 932 0 164007 0 0 0 WENDY CASTELLANA VICE PRESIDENT 150661 0 0 0 2807 0 8352 0 947 0 162767 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 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.