Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (i)Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 9 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| Total | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any unusual grants.) .... | 3,457,893 | 2,716,394 | 1,465,383 | 3,512,760 | 4,512,670 | 15,665,100 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf....... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 3,457,893 | 2,716,394 | 1,465,383 | 3,512,760 | 4,512,670 | 15,665,100 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | 2,776,250 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 12,888,850 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 3,457,893 | 2,716,394 | 1,465,383 | 3,512,760 | 4,512,670 | 15,665,100 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 13 | 1,562 | 188 | 4 | 56 | 1,823 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 14,672 | 14 | 17,353 | 598 | 32,637 | |
| 11 | Total support. Add lines 7 through 10. | 15,699,560 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose...... | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 6 | Total. Add lines 1 through 5. | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons... | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2015 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2015 |
(iii) Distributable Amount for 2015 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2015 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2015 (reasonable cause required--see instructions) |
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| 3 Excess distributions carryover, if any, to 2015: | ||||
| a | ||||
| b | ||||
| c | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2015 distributable amount | ||||
|
i
Carryover from 2010 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2015 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2015 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2015, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
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|
6
Remaining underdistributions for 2015. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
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|
7 Excess distributions carryover to 2016. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a | ||||
| b | ||||
| c Excess from 2013....... | ||||
| d From 2014....... | ||||
| e From 2015....... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | MISCELLANEOUS INCOME - 2012 AMOUNT: $ 14. 2013 AMOUNT: $ 17,353. 2015 AMOUNT: $ 598. FOREIGN CURRENCY GAIN - 2011 AMOUNT: $ 9,428. REFUND OF SERVICE FEE - 2011 AMOUNT: $ 75. TRANSCRIPT FEES - 2011 AMOUNT: $ 5,169. |
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Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| FORM 990, PART I, LINE 1: | FOUNDED IN 2001, THE INTERNATIONAL LEGAL FOUNDATION (THE ILF) IS THE LEADING GLOBAL ADVOCATE FOR THE RIGHT OF THE INDIGENT ACCUSED TO LEGAL REPRESENTATION. THE ILF'S MISSION IS TO ASSIST POST-CONFLICT AND TRANSITIONAL COUNTRIES TO ESTABLISH PUBLIC DEFENDER SYSTEMS THAT PROVIDE QUALITY AND EFFECTIVE CRIMINAL DEFENSE SERVICES TO THE POOR. THE ILF HAS REPRESENTED OVER 40,000 POOR MEN, WOMEN AND CHILDREN THROUGH ITS PUBLIC DEFENDER PROGRAMS IN AFGHANISTAN, NEPAL, THE WEST BANK, AND TUNISIA. THE ULTIMATE GOAL OF THE ILF IS TO ESTABLISH EFFECTIVE, SUSTAINABLE, LOCALLY-RUN, GOVERNMENT-SUPPORTED PUBLIC DEFENDER SYSTEMS IN POST-CONFLICT AND TRANSITIONAL COUNTRIES. IN BOTH AFGHANISTAN AND NEPAL, THE ILF HAS BEGUN THE PROCESS OF TRANSFERRING ITS PUBLIC DEFENDER PROGRAMS TO LOCAL ORGANIZATIONS OR GOVERNMENTS. THE ILF ALSO PERFORMS HIGH-LEVEL ADVOCACY, PUSHING COUNTRIES, INTERNATIONAL INSTITUTIONS, AND DONORS TO PRIORITIZE LEGAL AID AS A FUNDAMENTAL HUMAN RIGHT AND A CRUCIAL GLOBAL DEVELOPMENT ISSUE. THE ILF HAS CREATED FOUR WELL-FUNCTIONING PUBLIC DEFENDER PROGRAMS IN AFGHANISTAN, NEPAL, THE WEST BANK, AND TUNISIA THAT HAVE PROVIDED CRIMINAL DEFENSE SERVICES TO OVER 40,000 POOR MEN, WOMEN AND CHILDREN. OUR APPROACH IS UNIQUELY EFFECTIVE BECAUSE IT CHANGES BEHAVIORS AS WELL AS SYSTEMS, DEVELOPING A STRONG LOCAL DEFENSE BAR THROUGH INTENSIVE MENTORING WHILE SIMULTANEOUSLY WORKING TO BUILD INSTITUTIONALIZED, SUSTAINABLE PUBLIC DEFENDER SYSTEMS. MENTORING IS CARRIED OUT BY EXPERIENCED INTERNATIONAL CRIMINAL DEFENSE LAWYERS, KNOWN AS INTERNATIONAL FELLOWS, WHO VOLUNTEER TO WORK PRO BONO. FELLOWS WORK IN THE ILF'S PUBLIC DEFENDER OFFICES ON THREE-MONTH ROTATIONS, ACTING AS SENIOR ASSOCIATES TO THEIR LOCAL COLLEAGUES. AS OF THE END OF 2015, 58 FELLOWS HAVE HELPED TO TRANSFORM THE ROLE OF LOCAL LAWYERS IN AFGHANISTAN, NEPAL, THE WEST BANK, AND TUNISIA FROM THAT OF PASSIVE PARTICIPANTS IN THE CRIMINAL JUSTICE PROCESS TO PROACTIVE ADVOCATES FOR THE RIGHTS OF THEIR CLIENTS. AS A RESULT OF THE ILF'S COURT ADVOCACY, JUDGES HAVE ACCEPTED THE IMPORTANCE OF THEIR ROLE IN THE JUSTICE SYSTEM AND THEIR ABILITY TO MAKE LEGAL RULINGS, CHANGING POLICIES AND PRACTICES AND STRENGTHENING FAIR TRIAL RIGHTS. THE ILF HAS WON NOTABLE VICTORIES IN THE TRIAL COURTS OF EACH COUNTRY THAT RESULTED IN MANY CLIENTS WHO HAD LANGUISHED IN DETENTION FOR YEARS BEING RELEASED AND INNOCENT MEN, WOMEN AND CHILDREN BEING ACQUITTED, AS WELL AS LANDMARK LEGAL VICTORIES IN THE APPELLATE AND SUPREME COURTS. IN EVERY COUNTRY IN WHICH IT WORKS, THE ILF WORKS TO PROVIDE INDIGENT ACCUSED PERSONS WITH EARLY ACCESS TO DEFENSE COUNSEL, WITH THE IDEAL OF ENABLING PEOPLE TO HAVE ACCESS TO LAWYERS FROM THE TIME OF ARREST. IN ITS ESTABLISHED AFGHANISTAN, NEPAL, AND WEST BANK OFFICES, THE ILF IS WIDELY REGARDED AS THE BEST LEGAL AID PROVIDER IN THE COUNTRY, AND IS REGULARLY CALLED UPON TO PROVIDE TRAINING AND SUPPORT TO THE JUSTICE SECTOR. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE DRAFT FORM 990 WAS PREPARED BY THE OUTSIDE ACCOUNTANTS AND REVIEWED BY THE EXECUTIVE DIRECTOR AND FINANCE DIRECTOR. A FINAL DRAFT COPY IS SUBMITTED TO THE FINANCE AND AUDIT COMMITTEE OF THE BOARD OF DIRECTORS FOR REVIEW AND DISCUSSION WITH THE OUTSIDE ACCOUNTANT. THE DRAFT COPY OF THE FORM 990 AND DOCUMENTED RECOMMENDATIONS FROM THE AUDIT COMMITTEE ARE FORWARDED TO THE BOARD OF DIRECTORS ELECTRONICALLY FOR REVIEW AND APPROVAL PRIOR TO SUBMISSION TO THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS APPLICABLE TO BOARD MEMBERS, OFFICERS, AND MEMBERS OF A COMMITTEE WITH DELEGATED POWERS OF THE BOARD AND KEY EMPLOYEES. DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO SUBMIT ANNUAL CONFLICT OF INTEREST STATEMENTS (OR PROMPTLY UPON THE ESTABLISHMENT OF A RELATIONSHIP THAT MAY CAUSE A CONFLICT OF INTEREST) TO THE SECRETARY WHO SUBMITS THESE STATEMENTS TO THE CHAIR OF THE AUDIT COMMITTEE AND ANY INTERESTED PERSON MUST DISCLOSE ANY FINANCIAL INTEREST TO THE AUDIT COMMITTEE AND DISCLOSE MATERIAL FACTS TO THE BOARD. THE BOARD MAY REQUEST THAT AN INTERESTED PERSON MAKE A PRESENTATION AT THE RELEVANT BOARD MEETING OR CONFERENCE CALL, BUT ANY SUCH PRESENTATION MUST OCCUR PRIOR TO THE COMMENCEMENT OF DELIBERATION OR VOTING ON THE CONFLICT OF INTEREST BY THE BOARD. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS AND ANY SUCH PRESENTATION OR DISCUSSION WITH THE INTERESTED PERSON, THE INTERESTED PERSON SHALL LEAVE THE MEETING OR CONFERENCE CALL DURING THE DELIBERATION AND THE VOTE ON THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. IF THE INTERESTED PERSON IS A DIRECTOR, THE REMAINING DIRECTORS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. AN INTERESTED PERSON SHALL NOT ATTEMPT TO INFLUENCE IMPROPERLY ANY DELIBERATIONS OR VOTES ON THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. IF THE INTERESTED PERSON IS A DIRECTOR, THE CHAIRPERSON OF THE BOARD SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER EXERCISING DUE DILIGENCE, THE BOARD SHALL DETERMINE WHETHER THE ILF CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE BOARD SHALL DETERMINE BY A MAJORITY VOTE, AND BY MAJORITY VOTE OF THE DISINTERESTED DIRECTORS IF THE INTERESTED PERSON IS A DIRECTOR, WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ILF'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION, THE BOARD SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE EXECUTIVE DIRECTOR'S COMPENSATION IS SET BY THE BOARD OF DIRECTORS AFTER THE CHAIRPERSON CONDUCTS A PERFORMANCE EVALUATION OF THE EXECUTIVE DIRECTOR, THE BOARD REVIEWS A NATIONWIDE COMPENSATION STUDY AND 990'S OF SIMILARLY SITUATED ORGANIZATIONS (IN MISSION, SIZE AND LOCATION), AND REVIEWS SALARIES OF ORGANIZATION'S POLICIES FOR SALARY INCREASES AND HISTORY OF INCREASES FOR OTHER PERSONNEL. THE DECISION TO ADJUST THE EXECUTIVE DIRECTOR'S COMPENSATION IS VOTED ON BY THE FULL BOARD AND DOCUMENTED IN BOARD MEETING MINUTES (AND/OR AN EMAIL VOTE OF THE BOARD), AS WELL AS IN RECORDS FILED IN THE EXECUTIVE DIRECTOR'S PERSONNEL FILES. THE LAST SALARY REVIEW TOOK PLACE IN APRIL 2015. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE FORM 990 IS AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE SERVICE CODE AS IT IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR WEBSITES. IN ADDITION, FORMS 990 AND 1023, AS WELL AS THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE AVAILABLE UPON WRITTEN REQUEST OF THE ORGANIZATION AT 111 JOHN STREET, SUITE 1040, NEW YORK, NY 10038, OR BY CALLING THE ORGANIZATION AT 1-212-608-1188. |
| FORM 990, PART XI, LINE 2C: | THE FINANCE AND AUDIT COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS DID NOT CHANGE FROM THE PRIOR YEAR. |
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