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← CENTER FOR AMERICAN AND INTERNATIONAL LAW

Form 990 for tax year 2023

Filed by CENTER FOR AMERICAN AND INTERNATIONAL LAW.

Totals

Total revenue
$5,460,498
Total expenses
$6,688,417
Contributions and grants received
$257,264
Grants paid
$109,578
Program service revenue
$3,566,928
Investment income
$967,636
Other revenue
$668,670
Total assets, end of year
$32,312,528
Total liabilities, end of year
$790,882
Net assets or fund balances, end of year
$31,521,646
Program services expenses (Part IX)
$5,146,306
Management and general expenses
$1,367,056
Fundraising expenses
$175,055
Program service expenses (Part III)
$5,146,306

Program services were 76.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $45,360

  • 1f · All other contributions, gifts and grants

    $211,904

  • 2a · Program service revenue: TUITION

    total $1,417,656 · related or exempt $1,417,656

  • 2b · Program service revenue: MEMBERSHIP ANNUAL DUES

    total $1,043,818 · related or exempt $1,043,818

  • 2c · Program service revenue: SPONSORSHIPS

    total $929,250 · related or exempt $929,250

  • 2d · Program service revenue: PROJECT INCOME

    total $176,204 · related or exempt $176,204

  • 3 · Investment income

    total $768,222 · unrelated business $2,755 · excluded $765,467

  • 5 · Royalties

    total $518,112 · related or exempt $394,611 · excluded $123,501

  • 6a · Gross rents

    real property $400

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $400

  • 6d · Net rental income or loss

    total $400 · related or exempt $400

  • 7a · Gross sales of assets other than inventory

    securities $11,464,594

  • 7b · Less cost or other basis and sales expenses

    securities $11,265,180

  • 7c · Gain or loss

    securities $199,414

  • 7d · Net gain or loss

    total $199,414 · excluded $199,414

  • 8a · Fundraising events: gross income

    $3,450

  • 8a · Fundraising events: contributions included on line 1c

    $45,360

  • 8b · Fundraising events: direct expenses

    $12,092

  • 8c · Net income from fundraising events

    total -$8,642 · excluded -$8,642

  • 10a · Gross sales of inventory

    $32,520

  • 10b · Cost of goods sold

    $0

  • 10c · Net income from sales of inventory

    total $32,520 · related or exempt $32,520

  • 11a · Other revenue: MISCELLANEOUS REVENUE

    total $125,130 · related or exempt $125,130

  • 11b · Other revenue: HANDLING CHARGES

    total $1,150 · related or exempt $1,150

  • 11e · Other revenue, total

    $126,280

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $61,532 · program services $61,532

  • 2 · Grants to domestic individuals

    total $13,040 · program services $13,040

  • 3 · Grants to foreign organizations and individuals

    total $35,006 · program services $35,006

  • 5 · Compensation of officers, directors and key employees

    total $561,652 · program services $228,073 · management and general $317,337 · fundraising $16,242

  • 7 · Other salaries and wages

    total $2,046,174 · program services $1,575,999 · management and general $378,682 · fundraising $91,493

  • 8 · Pension plan contributions

    total $75,077 · program services $59,502 · management and general $12,092 · fundraising $3,483

  • 9 · Other employee benefits

    total $288,817 · program services $201,595 · management and general $75,202 · fundraising $12,020

  • 10 · Payroll taxes

    total $194,865 · program services $135,420 · management and general $51,364 · fundraising $8,081

  • 11b · Fees: legal

    total $275 · management and general $275

  • 11c · Fees: accounting

    total $27,925 · management and general $27,925

  • 11f · Fees: investment management

    total $136,409 · management and general $136,409

  • 11g · Fees: other

    total $347,191 · program services $325,148 · management and general $19,133 · fundraising $2,910

  • 12 · Advertising and promotion

    total $59,407 · program services $46,712 · management and general $11,914 · fundraising $781

  • 13 · Office expenses

    total $374,871 · program services $322,128 · management and general $48,576 · fundraising $4,167

  • 14 · Information technology

    total $186,094 · program services $109,149 · management and general $55,539 · fundraising $21,406

  • 16 · Occupancy

    total $305,002 · program services $232,524 · management and general $66,184 · fundraising $6,294

  • 19 · Conferences, conventions and meetings

    total $77,376 · program services $75,737 · management and general $1,639

  • 22 · Depreciation, depletion and amortization

    total $335,350 · program services $254,866 · management and general $73,777 · fundraising $6,707

  • 23 · Insurance

    total $61,117 · management and general $61,117

  • 24a · Other expenses: PARTICIPANT RELATED EXP

    total $897,850 · program services $894,891 · management and general $2,959

  • 24b · Other expenses: LECTURERS AND SPEAKERS

    total $402,986 · program services $402,986

  • 24c · Other expenses: EMPLOYEE RELATED EXPENS

    total $142,011 · program services $132,676 · management and general $8,044 · fundraising $1,291

  • 24e · All other expenses

    total $58,390 · program services $39,322 · management and general $18,888 · fundraising $180

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $709,393 · end of year $285,477

  • 2 · Savings and temporary cash investments

    beginning of year $705,286 · end of year $1,074,296

  • 3 · Pledges and grants receivable

    beginning of year $159,976 · end of year $162,850

  • 4 · Accounts receivable

    beginning of year $235,082 · end of year $190,739

  • 9 · Prepaid expenses and deferred charges

    beginning of year $53,649 · end of year $53,804

  • 10a · Land, buildings and equipment: cost or other basis

    $14,268,991

  • 10b · Land, buildings and equipment: accumulated depreciation

    $6,887,688

  • 10c · Land, buildings and equipment, net

    beginning of year $7,665,229 · end of year $7,381,303

  • 12 · Investments: other securities

    beginning of year $21,971,757 · end of year $22,641,660

  • 15 · Other assets

    beginning of year $505,739 · end of year $522,399

  • 17 · Accounts payable and accrued expenses

    beginning of year $619,850 · end of year $532,832

  • 19 · Deferred revenue

    beginning of year $282,991 · end of year $258,050

  • 27 · Net assets without donor restrictions

    beginning of year $29,502,934 · end of year $30,046,824

  • 28 · Net assets with donor restrictions

    beginning of year $1,600,336 · end of year $1,474,822

Mission and programs · 2023

Mission

ADVANCES THE ADMINISTRATION OF JUSTICE BY EDUCATING AND INSPIRING COMMUNITIES OF LEGAL AND LAW ENFORCEMENT PROFESSIONALS THROUGHOUT THE WORLD.

  • 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.

    Expenses $5,146,306 · Grants $109,578 · Revenue $4,120,739

As filed on the 2023 return.

Listed in Part VII

  • Randall M Ebner

    CHAIR

    Total calculated
    $0
    Hours/week
    3

  • Margaret S C Keliher

    TREASURER

    Total calculated
    $0
    Hours/week
    0.25

  • Harriet E Miers

    CHAIR IMMED PAST

    Total calculated
    $0
    Hours/week
    1

  • Taylor H Wilson

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Julia A Simon

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Dee J Kelly Jr

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1.5

  • Kim J Askew

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.25

  • Charles Babcock

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.25

  • Barry C Barnett

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • David J Beck

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • Ann J Bruder

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.25

  • Brett Busby

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.25

  • E Leon Carter

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.25

  • Gregg J Costa

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.25

  • Jimmie M Edwards

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.25

  • John C Eichman

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.75

  • Eva Guzman

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.25

  • Carlos M Hernandez

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.25

  • Patrick E Higginbotham

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • David Keltner

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.25

  • Elizabeth Lang-Miers

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.25

  • Michael P Lynn

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.25

  • Kevin M O'Gorman

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.25

  • Toni Scott Reed

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.25

  • George Seay

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.25

  • W Anthony Stewart

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.75

  • Dale Wainwright

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • T L Cubbage III

    PRESIDENT

    Total calculated
    $392,601
    From this org
    $376,290
    From related orgs
    $0
    Other
    $16,311
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $375,660
    Bonus
    $0
    Other
    $630
    Deferred
    $14,400
    Nontaxable benefits
    $1,911
    Filer's total
    $392,601

  • Stacy Crowe

    CHIEF FINANCIAL OFFICER

    Total calculated
    $167,959
    From this org
    $158,181
    From related orgs
    $0
    Other
    $9,778
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $157,923
    Bonus
    $0
    Other
    $258
    Deferred
    $8,787
    Nontaxable benefits
    $991
    Filer's total
    $167,959

  • David B Winn

    FORMER VICE PRESIDENT

    Total calculated
    $187,670
    From this org
    $179,553
    From related orgs
    $0
    Other
    $8,117
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $179,360
    Bonus
    $0
    Other
    $193
    Deferred
    $7,546
    Nontaxable benefits
    $571
    Filer's total
    $187,670

  • Gregory Smith

    VICE PRESIDENT

    Total calculated
    $175,300
    From this org
    $170,222
    From related orgs
    $0
    Other
    $5,078
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $169,943
    Bonus
    $0
    Other
    $279
    Deferred
    $4,008
    Nontaxable benefits
    $1,070
    Filer's total
    $175,300

  • Jay Ray

    VICE PRESIDENT

    Total calculated
    $165,692
    From this org
    $156,268
    From related orgs
    $0
    Other
    $9,424
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $156,019
    Bonus
    $0
    Other
    $249
    Deferred
    $8,469
    Nontaxable benefits
    $955
    Filer's total
    $165,692

  • Marissa Kramer

    DIRECTOR

    Total calculated
    $134,590
    From this org
    $128,151
    From related orgs
    $0
    Other
    $6,439
    Hours/week
    40

  • Vickie Adams

    VICE PRESIDENT

    Total calculated
    $133,033
    From this org
    $125,265
    From related orgs
    $0
    Other
    $7,768
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Provenance

Return type
form_990
Tax year
2023
Filed
16 April 2025
IRS schema version
2023v6.0
Source object
202511219349301756

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