Civic Intelligence

The Center for Computer Assisted Legal Instruction

990 • Fiscal year 2024 • EIN 41-1429410

Jul 01, 2023 to Jun 30, 2024 • Filed on Mar 24, 2025

565 West Adams 525BChicago, IL 60661

(312) 906-5303

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

90th percentile

0.76x

Higher debt load relative to assets than 90% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

75th percentile

0.32x

Higher debt load relative to revenue than 75% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

20th percentile

-12%

Higher net margin than 20% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

82nd percentile

$149,755

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 8.4% of source-year revenue.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

3rd percentile

-38%

Faster asset growth than 3% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

36th percentile

0.7%

Faster revenue growth than 36% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$766,356

Down $478,644 (-38%) from 2023

Net Assets

Down

$186,246

Down $217,699 (-54%) from 2023

Liabilities

Down

$580,110

Down $260,945 (-31%) from 2023

Revenue

Up

$1,789,938

Up $12,042 (+0.7%) from 2023

Expenses

Down

$2,007,637

Down $111,805 (-5.3%) from 2023

Net Income

Up

-$217,699

Up $123,847 (+36%) from 2023

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2011: $925,376Liabilities 2011: $261,817Net Assets 2011: $663,5592011Assets 2012: $1,121,041Liabilities 2012: $173,656Net Assets 2012: $947,3852012Assets 2013: $1,545,819Liabilities 2013: $228,079Net Assets 2013: $1,317,7402013Assets 2014: $1,779,027Liabilities 2014: $274,880Net Assets 2014: $1,504,1472014Assets 2015: $2,055,547Liabilities 2015: $308,497Net Assets 2015: $1,747,0502015Assets 2016: $2,312,537Liabilities 2016: $243,504Net Assets 2016: $2,069,0332016Assets 2017: $2,485,363Liabilities 2017: $252,964Net Assets 2017: $2,232,3992017Assets 2018: $2,721,766Liabilities 2018: $738,354Net Assets 2018: $1,983,4122018Assets 2019: $2,472,299Liabilities 2019: $694,197Net Assets 2019: $1,778,1022019Assets 2020: $1,949,497Liabilities 2020: $764,214Net Assets 2020: $1,185,2832020Assets 2021: $1,605,301Liabilities 2021: $653,631Net Assets 2021: $951,6702021Assets 2022: $1,579,097Liabilities 2022: $833,606Net Assets 2022: $745,4912022Assets 2023: $1,245,000Liabilities 2023: $841,055Net Assets 2023: $403,9452023Assets 2024: $766,356Liabilities 2024: $580,110Net Assets 2024: $186,2462024Assets 2025: $1,273,707Liabilities 2025: $975,399Net Assets 2025: $298,3082025

Highlighted filing

2024

Assets$766,356
Liabilities$580,110
Net Assets$186,246

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,144,3382011Expenses 2012: $1,219,3122012Revenue 2013: $1,774,892Expenses 2013: $1,404,537Net Income 2013: $370,3552013Revenue 2014: $1,665,520Expenses 2014: $1,479,113Net Income 2014: $186,4072014Revenue 2015: $1,793,100Expenses 2015: $1,550,197Net Income 2015: $242,9032015Revenue 2016: $1,699,913Expenses 2016: $1,377,930Net Income 2016: $321,9832016Revenue 2017: $1,701,333Expenses 2017: $1,589,208Net Income 2017: $112,1252017Revenue 2018: $1,681,989Expenses 2018: $1,930,976Net Income 2018: -$248,9872018Revenue 2019: $1,850,094Expenses 2019: $2,055,404Net Income 2019: -$205,3102019Revenue 2020: $1,639,643Expenses 2020: $2,232,462Net Income 2020: -$592,8192020Revenue 2021: $1,805,819Expenses 2021: $2,039,432Net Income 2021: -$233,6132021Revenue 2022: $1,833,299Expenses 2022: $2,039,478Net Income 2022: -$206,1792022Revenue 2023: $1,777,896Expenses 2023: $2,119,442Net Income 2023: -$341,5462023Revenue 2024: $1,789,938Expenses 2024: $2,007,637Net Income 2024: -$217,6992024Revenue 2025: $1,788,826Expenses 2025: $1,676,764Net Income 2025: $112,0622025

Highlighted filing

2024

Revenue$1,789,938
Expenses$2,007,637
Net Income-$217,699
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Mar 24, 2025
Return Version
2023v6.0
Gross Receipts
$1,789,938
Mission and Program Overview

Mission

The center for computer-assisted legal instruction (cali) is a not-for-profit organization whose purpose is to promote law teachings and research through the use of technology and related materials. Cali is supported by law schools and other educational organizations, book publishers, law firms, and computer companies. Cali has offices in minneapolis, minnesota, and at the chicago-kent college of law chicago, illinois.

The center for computer-assisted legal instruction (organization) is a not-for-profit organization whose purpose is to promote law teachings and research through the use of technology and related materials. The organization is supported by law schools and other educational organizations, book publishers, law firms, and computer companies. The organization has offices in minneapolis, minnesota, and at the chicago-kent college of law of chicago, illinois.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$489,578$329,767▼ $159,811
Savings and Temporary Cash Investments$376,755$248,857▼ $127,898
Cash and Non-Interest-Bearing Accounts$318,161$139,046▼ $179,115
Prepaid Expenses and Deferred Charges$30,965$29,136▼ $1,829
Accounts Receivable$10,468$1,000▼ $9,468
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,245,000$766,356▼ $478,644
Other Assets Total$19,073$18,550▼ $523
Liabilities
Deferred Revenue$627,593$379,369▼ $248,224
Accounts Payable and Accrued Expenses$195,939$182,185▼ $13,754
Other Liabilities$17,523$18,556▲ $1,033
Total Liabilities$841,055$580,110▼ $260,945
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$403,945$186,246▼ $217,699
Total Net Assets Fund Balance$403,945$186,246▼ $217,699
Total Liabilities and Net Assets / Fund Balance$1,245,000$766,356▼ $478,644

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$320,613$3,932,628$4,253,241
Equipment$9,154$278,993$288,147
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
John MayerExecutive DirectorFT$149,755$149,755
Elmer MastersDirector of Information TechnologyFT$138,805$138,805
Deb QuentelDirector of Curriculum DevelopmentFT$136,264$136,264

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,757,831
Investment Income
$32,102
Other Revenue
$5
Change in Net Assets
$-217,699

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,789,938
Total Revenue per Audited Statements
$1,789,938
Total Revenue per Form 990
$1,789,938
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,363,800
Other Expenses$643,837
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$346,187$305,408-$651,595
Current Officers, Directors, Trustees, and Key Employees$354,454$70,370-$424,824
Other Employee Benefits$173,453$95,162-$268,615
Depreciation Depletion$208,019$3,225-$211,244
Information Technology$104,406$2,396-$106,802
Travel$49,705$8,953-$58,658
Conferences and Meetings$44,899--$44,899
Advertising$43,414$1,188-$44,602
Office Expenses$10,454$30,229-$40,683
Occupancy$17,682$13,898-$31,580
Fees for Services Accounting-$21,875-$21,875
Payroll Taxes$9,715$5,211-$14,926
Fees for Services Other$167$8,950-$9,117
Other Expenses$8,207$76-$8,283
All Other Expenses$5,885$755-$6,640
Insurance-$5,606-$5,606
Pension Plan Contributions$3,840--$3,840
Total Functional Expenses$1,409,548$598,089$0$2,007,637

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,007,637
Total Expenses per Audited Statements$2,007,637
Total Expenses per Form 990$2,007,637
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Obligations Under Operating Leases$18,556
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
Yes
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Cali members are law schools that have received american bar association accreditation. Law schools not accredited by the aba, other educational programs, law firms, organizations and individuals may become affiliate members.

Form 990, Part VI, Section A, Line 7A

On an annual basis, a portion of cali's board of directors are up for election. A call for nomination for board of directors goes to all cali members. During the annual membership meeting held in january, the members vote and elect board members to fill vacant board of directors positions.

Form 990, Part VI, Section A, Line 7B

Changes to the bylaws or articles of incorporation proposed by the board of directors must be approved by two-thirds of the voting members.

Form 990, Part VI, Section B, Line 11B

A draft of the 990 return is provided to the board of directors for their review prior to its filing with the internal revenue service.

Form 990, Part VI, Section B, Line 12C

Each board member is given a conflict of interest disclosure form for completion. All signed disclosure forms are to be returned to the cali office for record keeping.

Form 990, Part VI, Section B, Line 15A

The executive director's compensation is determined by the board of directors.

Form 990, Part VI, Section C, Line 19

Cali makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Center for Computer-assisted
EIN
41-1429410
Phone
3129065303
Address
565 WEST ADAMS 525B, CHICAGO, IL 60661

Signing Officer

Name
John Mayer
Title
Executive Director
Signed
2025-03-24
Discuss with paid preparer
Yes

Organization Details

Formed
1982
Legal Domicile
Il
Voting Board Members
16
Independent Board Members
16
Employees
3
Volunteers
16

Preparer

Firm
Manning Silverman & Company
Address
175 Olde Half Day Road Ste 290, Lincolnshire, IL 60069
Preparer
Adrian Scurtu
Phone
8474598850
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The organiztion has been determined to be exempt from income tax under section 501(c)(3) of the internal revenue code, and accordingly, no provision has been made for either federal or state income taxes.the organization has evaluated the tax positions taken for all open tax years. Currently, the prior three tax years are open and subject to examination by the internal revenue service; however, the organization is not currently under audit nor has the organization been contacted by this jurisdiction.based on the evaluation of the organization's take positions, management believes all positions would be upheld under an examination; therefore, no provision for the effect of uncertain tax positions has been recorded for the years ended june 30, 2024.

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IRS990/Form990PartVIISectionAGrp/PersonNm4AMY EMERSON
IRS990/Form990PartVIISectionAGrp/PersonNm5MARIA FLORENCIA CORNU LAPORT
IRS990/Form990PartVIISectionAGrp/PersonNm6LARRY CUNNINGHAM
IRS990/Form990PartVIISectionAGrp/PersonNm7ALENA ALLEN
IRS990/Form990PartVIISectionAGrp/PersonNm8GREG BRANDES
IRS990/Form990PartVIISectionAGrp/PersonNm9BENJAMIN CARLSON
IRS990/Form990PartVIISectionAGrp/PersonNm10SARA FRUG
IRS990/Form990PartVIISectionAGrp/PersonNm11CONRAD JOHNSON
IRS990/Form990PartVIISectionAGrp/PersonNm12JOSHUA KUBICKI
IRS990/Form990PartVIISectionAGrp/PersonNm13MARJORIE A MCDIARMID
IRS990/Form990PartVIISectionAGrp/PersonNm14KRISTINA L NIEDRINGHAUS
IRS990/Form990PartVIISectionAGrp/PersonNm15FRAN ORTIZ
IRS990/Form990PartVIISectionAGrp/PersonNm16MARIA PABON
IRS990/Form990PartVIISectionAGrp/PersonNm17CARLA WALE
IRS990/Form990PartVIISectionAGrp/PersonNm18JENNY WONDRACEK
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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR OF INFORMATION TECHNOLOGY
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR OF CURRICULUM DEVELOPMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt5Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
IRS990/Form990PartVIISectionAGrp/TitleTxt17Director
IRS990/Form990PartVIISectionAGrp/TitleTxt18Director
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IRS990/MissionDesc0THE CENTER FOR COMPUTER-ASSISTED LEGAL INSTRUCTION (ORGANIZATION) IS A NOT-FOR-PROFIT ORGANIZATION WHOSE PURPOSE IS TO PROMOTE LAW TEACHINGS AND RESEARCH THROUGH THE USE OF TECHNOLOGY AND RELATED MATERIALS. THE ORGANIZATION IS SUPPORTED BY LAW SCHOOLS AND OTHER EDUCATIONAL ORGANIZATIONS, BOOK PUBLISHERS, LAW FIRMS, AND COMPUTER COMPANIES. THE ORGANIZATION HAS OFFICES IN MINNEAPOLIS, MINNESOTA, AND AT THE CHICAGO-KENT COLLEGE OF LAW OF CHICAGO, ILLINOIS.
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IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
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IRS990/OccupancyGrp/ProgramServicesAmt017682
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt095162
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IRS990/OtherExpensesGrp/Desc1CONSULTANTS
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IRS990/OtherExpensesGrp/Desc3Postage and Shipping
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IRS990/OtherExpensesGrp/TotalAmt210992
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11679994
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt230369
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt230369
IRS990/ProgSrvcAccomActy2Grp/Desc0THE A2J PROJECT IS AN AUTHORING SYSTEM THAT ALLOWS LEGAL AID ATTORNEYS COURT ASSISTANCE OFFICERS AND OTHERS TO CREATE WEB-BASED GUIDED INTERVIEW THAT ASSIST PRO SE USERS IN DETERMINING IF THEY QUALIFY FOR LEGAL SERVICES, COLLECTING INFORMATION FOR LEGAL FORMS AND EXPLAINING OPTIONS WHEN FILLING OUT FORMS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0397958
IRS990/ProgSrvcAccomActy3Grp/Desc0CALICON (CALI CONFERENCE) WAS A HYBRID CONFERENCE in 2024. IT TOOK PLACE ON JUNE 13-14 AT THE UNIVERSITY OF WASHINGTON SCHOOL OF LAW IN SEATTLE, WA AND VIRTUALLY VIA ZOOM WEBINAR. WITH A SINGLE TRACK, VIRTUAL AND IN-PERSON ATTENDEES AND PRESENTERS SHARED THE SAME CONFERENCE EXPERIENCE. WE BROUGHT TOGETHER LAW SCHOOL FACULTY, LIBRARIANS, AND TECHNOLOGISTS WITH STRONG OPINIONS, GREAT IDEAS, INNOVATIONS, EXPERIENCE, AND BEST PRACTICES FOR APPLICATION OF TECH IN LEGAL EDUCATION.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.27$0.98$0.30$1.79$1.68$0.11
2024Detailed filing. Detailed filing data is available for this year.$0.77$0.58$0.19$1.79$2.01$0.22
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.25$0.84$0.40$1.78$2.12$0.34
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.58$0.83$0.75$1.83$2.04$0.21
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.61$0.65$0.95$1.81$2.04$0.23
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.95$0.76$1.19$1.64$2.23$0.59
2019Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$2.47$0.69$1.78$1.85$2.06$0.21
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.72$0.74$1.98$1.68$1.93$0.25
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.49$0.25$2.23$1.70$1.59$0.11
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.31$0.24$2.07$1.70$1.38$0.32
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.06$0.31$1.75$1.79$1.55$0.24
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.78$0.27$1.50$1.67$1.48$0.19
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.55$0.23$1.32$1.77$1.40$0.37
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.12$0.17$0.95$1.22
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.93$0.26$0.66$1.14