2025-11-17T15:59:09+00:00 2024-12-31 440160260 Forvis Mazars LLP 1201 Walnut Street Suite 1700 Kansas City MO 641062246 990 2024-01-01 452805977 Cause of Action Institute CAUS 7032147118 4201 WILSON BLVD 1000 ARLINGTON VA 22203 JAMES VALVO EXECUTIVE DIR. 7032147118 2025-11-17 true Michael Engle P00482834 8162216300 2025-11-17 2024 2025-03-06 01:10:19Z JAMES VALVO EXECUTIVE DIR 4201 WILSON BLVD STE 1000 ARLINGTON VA 22203 470002 false X www.causeofaction.org X 2011 DE CAUSE OF ACTION INSTITUTE (COA INSTITUTE) CARRIES OUT ITS MISSION THROUGH VARIOUS STRATEGIC LITIGATION, EDUCATION, AND TRAINING. (CONTINUED ON SCHEDULE O) 5 4 0 4 0 872000 470000 0 9 2 0 872009 470002 0 0 13000 12630 0 0 800912 574234 813912 586864 58097 -116862 188708 79270 8800 16224 179908 63046 CAUSE OF ACTION INSTITUTE (COA INSTITUTE) CARRIES OUT ITS MISSION THROUGH VARIOUS STRATEGIC LITIGATION, EDUCATION, AND TRAINING. (CONTINUED ON SCHEDULE O) false false 554218 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. THE INFORMATION BELOW IS A PARTIAL LISTING OF CASES COA INSTITUTE LITIGATED DURING THE JANUARY 1, 2024 TO DECEMBER 31, 2024 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 FISHINGVESSELS 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. 554218 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 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 false true true true true true true false false false false X HENRICH HEUER 7032147118 4201 WILSON BLVD STE 1000 ARLINGTON VA 22203 KURT LEVEL DIRECTOR AND SECRETARY 1.0 0.0 X X 0 0 0 DAVID WILLIAMS DIRECTOR 1.0 0.0 X 12630 0 0 EMILY SEIDEL DIRECTOR 1.0 0.0 X 0 0 0 WILLIAM BURCK DIRECTOR 1.0 0.0 X 0 0 0 ALEX VARBAN TREASURER 1.0 0.0 X 0 0 0 JAMES VALVO EXECUTIVE DIRECTOR 1.0 0.0 X 0 0 0 12630 0 0 0 false false false SEE SCHEDULE O 4201 WILSON BLVD STE 1000 ARLINGTON VA 22203 SEE SCHEDULE O 263009 1 470000 470000 0 0 0 0 0 2 2 0 0 0 0 0 0 0 0 0 470002 0 0 2 X 12630 12630 1171 1171 6038 6038 483931 467532 16399 0 37933 37933 3914 3422 492 13666 13666 6561 6561 4116 4116 16249 13093 3156 DUES & SUBSCRIPTIONS 655 655 0 0 0 0 586864 554218 32646 0 171556 72377 9652 0 0 643 0 0 0 0 7500 6250 0 0 0 0 0 0 0 0 188708 79270 8800 16224 0 0 0 0 8800 16224 X 179908 63046 179908 63046 188708 79270 -116862 0 X false false false X 1100000 375000 200000 872000 470000 3017000 0 0 1100000 375000 200000 872000 470000 3017000 0 3017000 602 119 11 9 2 743 0 13499 0 0 0 0 13499 3031242 0 0.99530 0.99657 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 13499.0, COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - , COLUMN F - 13499.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED Form 990, Part I, Line 1 BRIEF MISSION 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 1 ORGANIZATION'S MISSION 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 VI, Line 11b Review of form 990 by governing body 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, Line 12c Conflict of interest policy 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. The organization recently updated its conflict of interest policy for directors, officers, and key employees and each of them acknowledged the new policy. Form 990, Part VI, Line 19 Required documents available to the public 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. Form 990, Part VII, Section B, Line 1 INDEPENDENT CONTRACTORS THE INDEPENDENT CONTRACTOR'S NAME AND ADDRESS WAS OMITTED FROM PART VII, SECTION B, QUESTION 1, WHICH ASKS FOR INFORMATION CONCERNING THE ORGANIZATION'S FIVE HIGHEST PAID INDEPENDENT CONTRACTORS. SUCH NAME AND ADDRESS WAS OMITTED PER THE ATTORNEY-CLIENT PRIVILEGE. ALL SERVICES WERE PROVIDED TO ADVANCE THE ORGANIZATION'S MISSION AND PROGRAMMATIC ACTIVITIES AND ALL SERVICES WERE PROVIDED ON ARM'S LENGTH TERMS. Form 990, Part IX, Line 11g Other Fees Outreach Services - Total Expense: 243931, Program Service Expense: 235665, Management and General Expenses: 8266, Fundraising Expenses: 0; Professional Services - Total Expense: 240000, Program Service Expense: 231867, Management and General Expenses: 8133, Fundraising Expenses: 0;