Nonprofit · EIN 33-0226323
AMERICAN INNS OF COURT FOUNDATION
Also known as 30009 LOUIS M WELSH CHAPTER
Tax-exempt · SAN DIEGO, CA 92101
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990-EZ | $102,095 | $94,149 | $7,946 | $50,092 | – | $50,092 |
Financial details: 990-EZ for the year ended June 30, 2025
Revenue
- Membership dues
- $41,407
- Program service revenue
- $60,680
- Investment income
- $8
Expenses
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $8,250
- Professional fees and payments to contractors
- $670
- Printing, publications and postage
- $54
- Other expenses
- $85,175
- Program services (functional)
- $85,140
Balance sheet and other
- Total assets, start of year
- $42,146
- Total assets, end of year
- $50,092
- Total liabilities, end of year
- –
- Net assets, end of year
- $50,092
- Cash, savings and investments
- $50,092
- Gross receipts
- $102,095
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILLIAM LOW | President | 2 | $0 |
| DANIEL EATON | Treasurer | 2 | $0 |
| SUSAN BASINGER | Trustee | 1 | $0 |
| HON PETER BOWIE | Trustee | 1 | $0 |
| JON CIESLAK | Trustee | 1 | $0 |
| HON KAREN CRAWFORD | Trustee | 1 | $0 |
| JAMES CROSBY | Trustee | 1 | $0 |
| HON MARK CUMBA | Trustee | 1 | $0 |
| STEVEN GEISE | Trustee | 1 | $0 |
| HON ALLISON GODDARD | Trustee | 1 | $0 |
| PATRCIA HOLLENBECK | Trustee | 1 | $0 |
| CARREE NAHAMA | Trustee | 1 | $0 |
| HON CATHY ANN BENCIVENGO | Trustee | 1 | $0 |
| HON DANIEL BUTCHER | Trustee | 1 | $0 |
| RICHARD HUVER | Trustee | 1 | $0 |
9 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HON KENNETH MEDEL | Trustee | 1 | $0 |
| WENDY PATRICK | Trustee | 1 | $0 |
| HON JANIS SAMMARTINO | Trustee | 1 | $0 |
| HON RONALD STYN | Trustee | 1 | $0 |
| EDWARD SWAN | Trustee | 1 | $0 |
| EDWARD VOGEL | Trustee | 1 | $0 |
| JAMES WALLACE | Trustee | 1 | $0 |
| ROBERT WRIGHT | Trustee | 1 | $0 |
| CHRISTOPHER YOUNG | Trustee | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 750 B ST STE 2100, SAN DIEGO, CA 92101-8177
- In care of
- % WILLIAM M LOW ESQ
- Mailing address (990-N for 2023)
- 40 W A St Ste 2600, San Diego CA 92101
- Principal officer (990-N for 2023)
- William M Low, 401 W A St Ste 2600, San Diego CA 92101
- Signed the 990-EZ
- DANIEL EATON, Treasurer
- Phone
- (619) 685-3052
- Return prepared by
- Leaf & Cole LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 33-0226323 or by the name AMERICAN INNS OF COURT FOUNDATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
THE PURPOSE OF THE INN IS TO PROVIDE LESS EXPERIENCED PRACTITIONERS WITH THEOPPORTUNITY FOR SUSTAINED INTERACTION WITH EXPERIENCED ATTORNEYS AND JUDGES. THISIS ACCOMPLISHED THROUGH MONTHLY MEETINGS AT WHICH THE BARRISTERS AND ASSOCIATESINTERACT WITH AND RECEIVE INSTRUCTION IN PROCEDURE AND TRIAL PRACTICE FROM THESENIOR MEMBERS OF THE INN. A STRONG EMPHASIS IS PLACED ON PROFESSIONALISM, ETHICSAND CIVILITY. THE GOAL OF THE INN IS TO CREATE A LASTING, PERMANENT MECHANISM TOENABLE SENIOR MEMBERS OF THE BAR AND BENCH TO PASS ON TO YOUNGER MEMBERS OF THEBAR THE HIGHER STANDARDS AND TECHNICAL SKILLS NECESSARY TO ENHANCE THE PRACTICE OFLAW BY THOSE IN THE TRIAL COMMUNITY.
Program accomplishments
- REGULAR MONTHLY MEETINGS OF THE INN ARE SUPPLEMENTED BY REGULAR MEETINGS OFSMALLER SUBGROUPS CALLED TEAMS. THE INN IS COMPOSED OF ASSOCIATES, ATTORNEYS WITH ONE TO FIVE YEARS OF EXPERIENCE; BARRISTERS, ATTORNEYS WITH FIVE OR MORE YEARS EXPERIENCE; AND MASTERS OF THE BENCH, ATTORNEYS AND JUDGES WITH RECOGNIZED EXPERIENCE AND EXPERTISE AS TRIAL ADVOCATES. ASSOCIATES ARE INVITED TO JOIN THE INN FOR ONE YEAR, BARRISTERS FOR TWO YEARS, AND MASTERS OF THE BENCH FOR LIFE. EVERY PAST MEMBER OF THE INN IS PLACED ON A ROSTER OF ALUMNI AND IS INVITED TO CONTINUE ATTENDING PROGRAMS AFTER THE CONCLUSION OF THEIR TERM, ON A FIRST-COME, FIRST-SERVE BASIS.Expenses $85,140
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990-EZ on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990-N on file |
IRS record
- EIN
- 33-0226323
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Exempt since
- 1986
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Group exemption
- 3249: AMERICAN INNS OF COURT FOUNDATION
- Assets (IRS master file)
- $50,092
- Income (IRS master file)
- $102,095
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | June 2025 | $102,095 | $94,149 | $50,092 | XML |
| 990-N for 2023 Officer: William M Low | June 30, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2022 Officer: William M Low | June 30, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: William M Low Esq | June 30, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Hon Kenneth J Medel | June 30, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2018 Officer: andrea n myers | June 30, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 33-0226323).
Questions about AMERICAN INNS OF COURT FOUNDATION
- What is the EIN of AMERICAN INNS OF COURT FOUNDATION?
- The employer identification number (EIN) of AMERICAN INNS OF COURT FOUNDATION is 33-0226323.
- Is AMERICAN INNS OF COURT FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1986.
- Which annual return does AMERICAN INNS OF COURT FOUNDATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of AMERICAN INNS OF COURT FOUNDATION due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did AMERICAN INNS OF COURT FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended June 2025.
- Who is the principal officer of AMERICAN INNS OF COURT FOUNDATION?
- The 990-N for 2023 names William M Low.
- Who are the officers and directors of AMERICAN INNS OF COURT FOUNDATION?
- The 990-EZ for the year ended June 30, 2025 lists 24 people; 0 received compensation from the organization.
- How much revenue does AMERICAN INNS OF COURT FOUNDATION have?
- On its 990-EZ for the year ended June 30, 2025 it reported revenue of $102,095, expenses of $94,149 and total assets of $50,092 at year end.
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