2023-11-15T09:42:35-06:00 2022-12-31 FORVIS LLP 1201 Walnut Suite 1700 Kansas City MO 641062246 990 2022-01-01 452805977 CAUSE OF ACTION INSTITUTE % HENRICH HEUER CAUS 5712906811 4201 WILSON BLVD STE 1000 ARLINGTON VA 22203 JAMES VALVO EXECUTIVE DIRECTOR 2024994232 2023-11-15 true James Valvo 999009999 Michael J Engle P00482834 8162216300 2023-11-15 2 2022 2023-04-26 12:10:37Z X JAMES VALVO EXECUTIVE DIR 4201 WILSON BLVD STE 1000 ARLINGTON VA 22203 200011 false X WWW.CAUSEOFACTION.ORG X 2011 DE SEE SCHEDULE O 5 4 0 9 0 0 375000 200000 0 0 119 11 0 0 375119 200011 0 0 0 0 15500 11000 0 0 0 495155 214464 510655 225464 -135536 -25453 148960 126657 1696 4846 147264 121811 X SEE SCHEDULE O false false 206918 0 0 CAUSE OF ACTION INSTITUTE USES RESEARCH UNDER THE FREEDOM OF INFORMATION ACT AND LEGAL ADMINISTRATIVE FILINGS TO STIMULATE PUBLIC EDUCATION AND REFORM CONCERNING (1) GOVERNMENT ACCOUNTABILITY, TRANSPARENCY, AND FEDERAL SPENDING OVERSIGHT, (2) GOVERNMENT OVERREACH AND REGULATORY ABUSE, AND (3) CRONYISM. SEE SCHEDULE O FOR CONTINUATION. 206918 true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 3 0 true 0 false false false false false false false false false false false false X 5 4 false false false false false false false true true false false true true true true true true false false false X HENRICH HEUER 5712906811 4201 WILSON BLVD STE 1000 ARLINGTON VA 22203 X DAVID WILLIAMS DIRECTOR 1.0 0.0 X 11000 0 0 BRIAN MENKES DIRECTOR 1.0 0.0 X 0 0 0 EMILY SEIDEL DIRECTOR 1.0 0.0 X 0 0 0 KURT LEVEL DIRECTOR AND SECRETARY 1.0 0.0 X X 0 0 0 WILLIAM BURCK DIRECTOR 1.0 0.0 X 0 0 0 JAMES VALVO EXECUTIVE DIRECTOR 1.0 0.0 X 0 0 0 ALEX VARBAN TREASURER 1.0 0.0 X 0 0 0 11000 0 0 0 false false false 0 200000 200000 0 11 11 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 200011 11 0 0 0 0 11000 11000 0 0 0 0 0 0 102827 102827 6335 6335 0 0 0 0 62874 62874 6819 460 6359 12477 12477 0 5852 5852 3003 3003 0 0 0 0 0 0 DUES & SUBSCRIPTIONS 14277 14277 225464 206918 18546 0 135057 112763 13883 13894 0 0 20 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 148960 126657 1696 4846 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1696 4846 X 147264 121811 0 0 147264 121811 148960 126657 -25453 X false false false X 5826687 1939330 1100000 375000 200000 9441017 0 0 5826687 1939330 1100000 375000 200000 9441017 270880 9170137 1584 1222 602 119 11 3538 0 33240 0 13499 0 0 46739 9491294 0.96616 0.95415 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED FORM 990, PART III, LINE 1 CAUSE OF ACTION INSTITUTE (COA INSTITUTE) CARRIES OUT ITS MISSION THROUGH VARIOUS STRATEGIC LITIGATION, EDUCATION, AND TRAINING. IN ADVANCING ITS 501(C)(3) PURPOSES, COA INSTITUTE REPRESENTS ITSELF IN FIRST-PARTY LITIGATION AND INVESTIGATIONS ON COMPLEX CONSTITUTIONAL AND ADMINISTRATIVE LAW QUESTIONS ARISING UNDER THE U.S. CONSTITUTION, THE FREEDOM OF INFORMATION ACT, THE ADMINISTRATIVE PROCEDURE ACT, AND GOVERNMENT OVERSIGHT STATUTES. IT ALSO PROVIDES PRO BONO REPRESENTATION TO INDIVIDUALS AND SMALL BUSINESSES IN THIRD PARTY FEDERAL LITIGATION AND INVESTIGATIONS. ITS EFFORTS FOCUS ON THREE KEY AREAS: (1) LAW ENFORCEMENT ABUSE; (2) DISCRETIONARY DECISION-MAKING ABUSE; AND (3) INFORMATION ACCESS ABUSE. THE FOREGOING ACTIVITIES HELP DEFEND HUMAN AND CIVIL RIGHTS SECURED BY LAW, ARE MATTERS OF SIGNIFICANT BROAD PUBLIC INTEREST, AND HAVE SUBSTANTIAL IMPACT BEYOND THE INTEREST OF THE LITIGANTS. COA INSTITUTE EDUCATES AND STIMULATES DISCUSSION TO THE PUBLIC THROUGH FILINGS AND BRIEFING IN FEDERAL COURT AND POLICY-FOCUSED REQUESTS FOR INFORMATION, AGENCY COMPLAINTS, STATEMENTS FOR THE RECORD, INVESTIGATIVE REPORTS, POLICY ANALYSIS, AND COMMUNICATIONS MATERIALS. FORM 990, PART III, LINE 4A THE INFORMATION BELOW IS A PARTIAL LISTING OF CASES COA INSTITUTE LITIGATED DURING THE JANUARY 1, 2022 TO DECEMBER 31, 2022 PERIOD. LOPER BRIGHT ENTERPRISES V. DEPARTMENT OF COMMERCE: THIS CASE CHALLENGES INDUSTRY FUNDING OF AT-SEA MONITORS AS BEYOND THE AGENCY'S POWER UNDER THE MAGNUSON-STEVENS ACT. COA INSTITUTE REPRESENTS A GROUP OF FISHING VESSELS ADVERSELY IMPACTED BY THE CHALLENGED REGULATION. COA INSTITUTE ALSO MAINTAINS A SMALL NUMBER OF FEDERAL FREEDOM OF INFORMATION ACT CASES AS A FIRST-PARTY LITIGANT, SEEKING ACCESS TO INFORMATION FROM FEDERAL AGENCIES ON ISSUES RELATED TO SECTION 232 TARIFFS AND IRS COMMUNICATIONS WITH THE JOINT COMMITTEE ON TAXATION. FORM 990, PART VI, SECTION B, LINE 11B AN INDEPENDENT ACCOUNTING FIRM PREPARED AND REVIEWED THE FORM 990. A FULL DRAFT OF THE 990 ALONG WITH ALL REQUIRED SCHEDULES IS THEN PROVIDED TO INTERNAL MANAGEMENT FOR REVIEW. ALL QUESTIONS ARE ADDRESSED AND ANY MODIFICATIONS ARE MADE, IF NECESSARY. THE FINAL FORM 990 ALONG WITH ALL REQUIRED SCHEDULES IS THEN PROVIDED TO THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD IS COVERED BY A CONFLICT OF INTEREST POLICY AND, AS NECESSARY, THE BOARD AND LEGAL COUNSEL MAY MEET PERIODICALLY TO DISCUSS THE POLICY AND ANY POTENTIAL CONFLICTS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ALL REQUIRED DISCLOSURES AVAILABLE TO THE PUBLIC UNDER IRS REGULATIONS. Form 990, Part VII, Section A DAVID WILLIAMS WAS COMPENSATED ON IRS FORM 1099-NEC FOR INDEPENDENT CONTRACTOR CONSULTING SERVICES PERFORMED ON BEHALF OF THE ORGANIZATION, PURSUANT TO A WRITTEN CONTRACT.