TY 2018 Form 990

- TIN:

SCHEDULE A
(Form 990 or 990EZ)

Department of the Treasury
Internal Revenue Service

Public Charity Status and Public Support

Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow

Attach to Form 990 or Form 990-EZ.
right arrow

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2018

Open to Public
Inspection

Name of the organization

THE INTERNATIONAL LEGAL FOUNDATION LTD

Employer identification number

13-4193728

Part I

Reason for Public Charity Status (All organizations must complete this part.) See instructions.

The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)

A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).

A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990 or 990-EZ).)

A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).

A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.)

A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).

An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.)

A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)

An agricultural research organization described in 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land grant college of agriculture. See instructions. Enter the name, city, and state of the college or university:

An organization that normally receives: (1) more than 331/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)

An organization organized and operated exclusively to test for public safety. See section 509(a)(4).

An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box in lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.

Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.

Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.

Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.

Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.

Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization.

Enter the number of supported organizations ...............................

Provide the following information about the supported organization(s).

(i) Name of supported organization	(ii) EIN	(iv) Is the organization listed in your governing document?		(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)
(i) Name of supported organization	(ii) EIN	Yes	No	(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)


Total

For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.

Cat. No. 11285F

Schedule A (Form 990 or 990-EZ) 2018

Page 2

Part II

Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv), 170(b)(1)(A)(vi), and 170(b)(1)(A)(ix)
(Complete only if you checked the box on line 5, 7, 8, or 9 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2014	(b) 2015	(c) 2016	(d) 2017	(e) 2018	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") ..	3,512,760	4,512,670	3,198,801	5,573,518	2,116,880	18,914,629
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	3,512,760	4,512,670	3,198,801	5,573,518	2,116,880	18,914,629
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)..						2,200,221
6	Public support. Subtract line 5 from line 4.						16,714,408

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2014	(b) 2015	(c) 2016	(d) 2017	(e) 2018	(f) Total
7	Amounts from line 4..	3,512,760	4,512,670	3,198,801	5,573,518	2,116,880	18,914,629
8	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...	4	56	192	338	514	1,104
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.)..		598	3,259	2,607	152	6,616
11	Total support. Add lines 7 through 10						18,922,349

Gross receipts from related activities, etc. (see instructions) ..................

270,033

First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here........................................ right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2018 (line 6, column (f) divided by line 11, column (f)) .........

88.330 %

Public support percentage for 2017 Schedule A, Part II, line 14 ...............

94.210 %

16a

33 1/3% support test—2018. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization ....................... right arrow

33 1/3% support test—2017. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow

17a

10%-facts-and-circumstances test—2018. If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization ..................................................... right arrow

10%-facts-and-circumstances test—2017. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly
supported organization ................................................ right arrow

Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow

Schedule A (Form 990 or 990-EZ) 2018

Page 3

Part III

Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2014	(b) 2015	(c) 2016	(d) 2017	(e) 2018	(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.)

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2014	(b) 2015	(c) 2016	(d) 2017	(e) 2018	(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.)..

First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization,
check this box and stop here............................................. right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2018 (line 8, column (f) divided by line 13, column (f)) .........

Public support percentage from 2017 Schedule A, Part III, line 15 ...............

Section D. Computation of Investment Income Percentage

Investment income percentage for 2018 (line 10c, column (f) divided by line 13, column (f)) ......

Investment income percentage from 2017 Schedule A, Part III, line 17 .............

19a

331/3% support tests—2018. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow

33 1/3% support tests—2017. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization .... right arrow

Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow

Schedule A (Form 990 or 990-EZ) 2018

Page 4

Part IV

Supporting Organizations

(Complete only if you checked a box on line 12 of Part I. If you checked 12a of Part I, complete Sections A and B. If you checked 12b of Part I, complete Sections A and C. If you checked 12c of Part I, complete Sections A, D, and E. If you checked 12d of Part I, complete Sections A and D, and complete Part V.)

Section A. All Supporting Organizations

Yes

Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.

Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).

Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer (b) and (c) below.

Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.

Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.

Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked 12a or 12b in Part I, answer (b) and (c) below.

Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.

Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.

Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer (b) and (c) below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).

Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?

Substitutions only. Was the substitution the result of an event beyond the organization's control?

Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.

Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990 or 990-EZ) .

Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7? If “Yes,” complete Part I of Schedule L (Form 990 or 990-EZ).

Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.

Did one or more disqualified persons (as defined in line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.

Did a disqualified person (as defined in line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.

10a

Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.

10a

Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).

10b

Schedule A (Form 990 or 990-EZ) 2018

Page 5

Part IV

Supporting Organizations (continued)

Yes

Has the organization accepted a gift or contribution from any of the following persons?

A person who directly or indirectly controls, either alone or together with persons described in (b) and (c) below, the governing body of a supported organization?

11a

A family member of a person described in (a) above?

11b

A 35% controlled entity of a person described in (a) or (b) above? If “Yes” to a, b, or c, provide detail in Part VI.

11c

Section B. Type I Supporting Organizations

Yes

Did the directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.

Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.

Section C. Type II Supporting Organizations

Yes

Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).

Section D. All Type III Supporting Organizations

Yes

Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?

Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).

By reason of the relationship described in (2), did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.

Section E. Type III Functionally-Integrated Supporting Organizations

Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):

The organization satisfied the Activities Test. Complete line 2 below.

The organization is the parent of each of its supported organizations. Complete line 3 below.

The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions)

Activities Test. Answer (a) and (b) below.

Yes

Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.

Did the activities described in (a) constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.

Parent of Supported Organizations. Answer (a) and (b) below.

Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations? Provide details in Part VI.

Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.

Schedule A (Form 990 or 990-EZ) 2018

Page 6

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.

	Section A - Adjusted Net Income		(A) Prior Year	(B) Current Year (optional)
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):
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

Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions)

Schedule A (Form 990 or 990-EZ) 2018

Page 7

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations (continued)

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 2018 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-2018	(iii) Distributable Amount for 2018
1 Distributable amount for 2018 from Section C, line 6
2 Underdistributions, if any, for years prior to 2018 (reasonable cause required-- explain in Part VI). See instructions.
3 Excess distributions carryover, if any, to 2018:
a From 2013.......
b From 2014.......
c From 2015.......
d From 2016.......
e From 2017.......
fTotal of lines 3a through e
g Applied to underdistributions of prior years
h Applied to 2018 distributable amount
i Carryover from 2013 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from 3f.
4Distributions for 2018 from Section D, line 7:
$
a Applied to underdistributions of prior years
b Applied to 2018 distributable amount
c Remainder. Subtract lines 4a and 4b from 4.
5 Remaining underdistributions for years prior to 2018, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions.
6 Remaining underdistributions for 2018. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions.
7 Excess distributions carryover to 2019. Add lines 3j and 4c.
8 Breakdown of line 7:
a Excess from 2014......
b Excess from 2015.....
c Excess from 2016.....
d Excess from 2017.....
e Excess from 2018.....

Schedule A (Form 990 or 990-EZ) (2018)

Schedule A (Form 990 or 990-EZ) 2018

Page 8

Part VI

Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).

Facts And Circumstances Test

Return Reference	Explanation
SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:	MISCELLANEOUS INCOME - 2015 AMOUNT: $ 598. 2016 AMOUNT: $ 45. 2017 AMOUNT: $ 2,607. 2018 AMOUNT: $ 152. REFUND - 2016 AMOUNT: $ 3,214.

Schedule A (Form 990 or 990-EZ) 2018

Additional Data

Software ID:
Software Version:

- TIN:

Schedule B
(Form 990, 990-EZ,
or 990-PF)

Department of the Treasury
Internal Revenue Service

Schedule of Contributors

Attach to Form 990, 990-EZ, or 990-PF.

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2018

Name of the organization

THE INTERNATIONAL LEGAL FOUNDATION LTD

Employer identification number

13-4193728

Organization type (check one):

Filers of:

Section:

Form 990 or 990-EZ

501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization

Form 990-PF

501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation

Check if your organization is covered by the General Rule or a Special Rule.
Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.

General Rule

For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.

Special Rules

For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 33¹/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Arrow Bullet

Caution. An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its
Form 990-EZ or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).

For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.

Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2018)

Schedule B (Form 990, 990-EZ, or 990-PF) (2018) Page 2

Name of organization THE INTERNATIONAL LEGAL FOUNDATION LTD

Part I	Contributors (See instructions). Use duplicate copies of Part I if additional space is needed.
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2018)

Schedule B (Form 990, 990-EZ, or 990-PF) (2018)

Page 3

Name of organization THE INTERNATIONAL LEGAL FOUNDATION LTD		Employer identification number 13-4193728

Part II	Noncash Property (See instructions). Use duplicate copies of Part II if additional space is needed.
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
Schedule B (Form 990, 990-EZ, or 990-PF) (2018)

Schedule B (Form 990, 990-EZ, or 990-PF) (2018)

Page 4


Name of organization THE INTERNATIONAL LEGAL FOUNDATION LTD			Employer identification number 13-4193728
Part III Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $ Use duplicate copies of Part III if additional space is needed.

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

Schedule B (Form 990, 990-EZ, or 990-PF) (2018)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
SchDMd Bullet

Attach to Form 990.
SchDMd Bullet

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2018

Open to Public Inspection

Name of the organization

THE INTERNATIONAL LEGAL FOUNDATION LTD

Employer identification number

13-4193728

Part I

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.

		(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........

Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............

Yes No

Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................

Yes No

Part II

Conservation Easements. Complete if the organization answered "Yes" on Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or education) Preservation of an historically important land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 7/25/06, and not on a historic structure listed in the National Register ...	2d

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year SchDMd Bullet

Number of states where property subject to conservation easement is located SchDMd Bullet

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............

Yes No

Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet

Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet

Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................

Yes No

In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.

If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.

If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:

(i)

Revenue included on Form 990, Part VIII, line 1 ......................... SchDMd Bullet

(ii)

Assets included in Form 990, Part X ............................... SchDMd Bullet

If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 (ASC 958) relating to these items:

Revenue included on Form 990, Part VIII, line 1 .......................... SchDMd Bullet

Assets included in Form 990, Part X ............................... SchDMd Bullet

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 52283D

Schedule D (Form 990) 2018

Page 2

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):

Public exhibition

Loan or exchange programs

Scholarly research

Other

Preservation for future generations

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.

During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...

Yes No

Part IV

Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................

Yes No


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...

Yes No

If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....

Part V

Endowment Funds. Complete if the organization answered "Yes" on Form 990, Part IV, line 10.

		(a)Current year	(b)Prior year	(c)Two years back	(d)Three years back	(e)Four years back

1a	Beginning of year balance ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:

Board designated or quasi-endowment SchDMd Bullet

Permanent endowment SchDMd Bullet

Temporarily restricted endowment SchDMd Bullet

The percentages on lines 2a, 2b, and 2c should equal 100%.

Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes

(i) unrelated organizations .................

3a(i)

(ii) related organizations .................

3a(ii)

If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........

Describe in Part XIII the intended uses of the organization's endowment funds.

Part VI

Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.

Description of property		(a) Cost or other basis (investment)	(b) Cost or other basis (other)	(c) Accumulated depreciation	(d) Book value

1a	Land .....
b	Buildings ....
c	Leasehold improvements	55,375	15,690	39,685
d	Equipment ....	102,063	57,737	44,326
e	Other .....
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				84,011

Schedule D (Form 990) 2018

Page 3

Part VII

InvestmentsOther Securities. Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

Part VIII

InvestmentsProgram Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

Part IX

Other Assets. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.

(a) Description				(b) Book value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........

Part X

Other Liabilities. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Schedule D (Form 990) 2018

Page 4

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......			1	3,257,669
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b	1,022,221
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d .....................			2e	1,022,221
3	Subtract line 2e from line 1..................			3	2,235,448
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................			4c	0
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......			5	2,235,448

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........			1	5,394,239
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a	1,022,221
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d....................			2e	1,022,221
3	Subtract line 2e from line 1...................			3	4,372,018
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ............	4b
c	Add lines 4a and 4b.....................			4c	0
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......			5	4,372,018

Part XIII

Supplemental Information

Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

Return Reference	Explanation
PART X, LINE 2:	THE ILF RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE ILF HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE ILF IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO DECEMBER 31, 2015.

Schedule D (Form 990) 2018

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE F(Form 990)

Department of the Treasury
Internal Revenue Service

Statement of Activities Outside the United States

Complete if the organization answered "Yes" to Form 990, Part IV, line 14b, 15, or 16. Right pointing arrow large image

Attach to Form 990. Right pointing arrow large image

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2018

Open to Public Inspection

Name of the organization
THE INTERNATIONAL LEGAL FOUNDATION LTD

Employer identification number

13-4193728

Part I

General Information on Activities Outside the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 14b.

For grantmakers. Does the organization maintain records to substantiate the amount of its grants and

other assistance, the grantees’ eligibility for the grants or assistance, and the selection criteria used

to award the grants or assistance? . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

For grantmakers. Describe in Part V the organization’s procedures for monitoring the use of its grants and other assistance outside the United States.

Activites per Region. (The following Part I, line 3 table can be duplicated if additional space is needed.)

(a) Region		(b) Number of offices in the region	(c) Number of employees, agents, and independent contractors in region	(d) Activities conducted in region (by type) (e.g., fundraising, program services, investments, grants to recipients located in the region)	(e) If activity listed in (d) is a program service, describe specific type of service(s) in region	(f) Total expenditures for and investments in region
	SOUTH ASIA	9	140	PROGRAM SERVICES	LEGAL DEFENSE, CRIMINAL DEFENSE	1,941,437
	MIDDLE EAST AND NORTH AFRICA	5	22	PROGRAM SERVICES	LEGAL DEFENSE, CRIMINAL DEFENSE	584,978
	EAST ASIA AND THE PACIFIC	3	14	PROGRAM SERVICES	LEGAL DEFENSE, CRIMINAL DEFENSE	168,467
	SOUTH ASIA	0	0	GRANTS TO RECIPIENTS		317,271













3a	Sub-total .....	17	176			3,012,153
b	Total from continuation sheets to Part I ...					0
c	Totals (add lines 3a and 3b)	17	176			3,012,153

For Paperwork Reduction Act Notice, see the Instructions for Form 990.Cat. No. 50082W Schedule F (Form 990) 2018

Schedule F (Form 990) 2018

Page 2

Part II

Grants and Other Assistance to Organizations or Entities Outside the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 15, for any recipient who received more than $5,000. Part II can be duplicated if additional space is needed.

(c) Region	(d) Purpose of grant	(e) Amount of cash grant	(f) Manner of cash disbursement
SOUTH ASIA	PROVIDE CRIMINAL DEFENSE SERVICES	317,271	WIRE TRANSFER

2	Enter total number of recipient organizations listed above that are recognized as charities by the foreign country, recognized as tax-exempt by the IRS, or for which the grantee or counsel has provided a section 501(c)(3) equivalency letter .......	1
3	Enter total number of other organizations or entities .......................

Schedule F (Form 990) 2018

Schedule F (Form 990) 2018Page 3

Part III

Grants and Other Assistance to Individuals Outside the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 16.

Part III can be duplicated if additional space is needed.

(a) Type of grant or assistance		(b) Region	(c) Number of recipients	(d) Amount of cash grant	(e) Manner of cash disbursement	(f) Amount of non-cash assistance	(g) Description of non-cash assistance	(h) Method of valuation (book, FMV, appraisal, other)

Schedule F (Form 990) 2018

Page 4

Part IV

Foreign Forms

Schedule F (Form 990) 2018

Page 5

Part V

Supplemental Information
Provide the information required by Part I, line 2 (monitoring of funds); Part I, line 3, column (f) (accounting method; amounts of investments vs. expenditures per region); Part II, line 1 (accounting method); Part III (accounting method); and Part III, column (c) (estimated number of recipients), as applicable. Also complete this part to provide any additional information (see instructions).

ReturnReference	Explanation
PART I, LINE 2:	IN CONNECTION WITH THE SPIN-OFF OF ILF'S PUBLIC DEFENDER PROGRAM IN NEPAL, THE ILF HAS ENTERED INTO A MEMORANDUM OF UNDERSTANDING WITH THE PUBLIC DEFENDER SOCIETY OF NEPAL (PDS-NEPAL) IN 2017 UNDER WHICH IT WILL PROVIDE PDS-NEPAL WITH FUNDING TO SUPPORT ITS LEGAL AID OPERATIONS THROUGH 2018. THE SUBGRANT AGREEMENTS STIPULATE THE ALLOWED USE OF FUNDS AND THE FINANCIAL AND PROGRAMMATIC REPORTING REQUIREMENTS. THE ILF MONITORS THE USE OF FUNDS AND AUDITS THE SUBMITTED REPORTS.
PART I, LINE 3:	THE ORGANIZATION USES THE ACCRUAL METHOD TO ACCOUNT FOR EXPENDITURES.

Schedule F (Form 990) 2018

Additional Data

Software ID:
Software Version:

- TIN:

Schedule J
(Form 990)

Department of the Treasury
Internal Revenue Service

Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
SchJMediumBullet

Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
SchJMediumBullet

Attach to Form 990.
SchJMediumBullet

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2018

Open to Public Inspection

Name of the organization

THE INTERNATIONAL LEGAL FOUNDATION LTD

Employer identification number

13-4193728

Part I

Questions Regarding Compensation

Yes

Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.

First-class or charter travel Housing allowance or residence for personal use

Travel for companions Payments for business use of personal residence

Tax idemnification and gross-up payments Health or social club dues or initiation fees

Discretionary spending account Personal services (e.g., maid, chauffeur, chef)

If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .........

Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked in line 1a? ..

Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.

Compensation committee Written employment contract

Independent compensation consultant Compensation survey or study

Form 990 of other organizations Approval by the board or compensation committee

During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:

Receive a severance payment or change-of-control payment? .............

Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........

Participate in, or receive payment from, an equity-based compensation arrangement? .........

If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.

Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:

The organization? ....................

Any related organization? .......................

If "Yes," on line 5a or 5b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:

The organization? ..................

Any related organization? ......................

If "Yes," on line 6a or 6b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............

Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................

If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50053T

Schedule J (Form 990) 2018

Page 2

Part II

Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.

For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.

(A) Name and Title		(B) Breakdown of W-2 and/or 1099-MISC compensation			(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation in column (B) reported as deferred on prior Form 990
(A) Name and Title		(i) Base compensation	(ii) Bonus & incentive compensation	(iii) Other reportable compensation	(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)
1JENNIFER SMITH EXECUTIVE DIRECTOR	(i) (ii)	148,800 ------------- 0	0 ------------- 0	0 ------------- 0	0 ------------- 0	3,000 ------------- 0	151,800 ------------- 0	0 ------------- 0

Schedule J (Form 990) 2018

Page 3

Part III

Supplemental Information

Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.

Return Reference	Explanation

Schedule J (Form 990) 2018

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2018

Open to Public
Inspection

Name of the organization

THE INTERNATIONAL LEGAL FOUNDATION LTD

Employer identification number

13-4193728

Return Reference	Explanation
FORM 990, PART I, LINE 1:	FOUNDED IN 2001, THE INTERNATIONAL LEGAL FOUNDATION (ILF) IS A LEADING GLOBAL ADVOCATE FOR THE RIGHT TO LEGAL AID. THE ILF'S MISSION IS TO ASSIST POST-CONFLICT AND TRANSITIONING COUNTRIES TO ESTABLISH PUBLIC DEFENDER SYSTEMS THAT PROVIDE QUALITY CRIMINAL DEFENSE SERVICES TO THE POOR. OUR PROGRAMMING AIMS TO ESTABLISH EFFECTIVE, SUSTAINABLE, LOCALLY-RUN PUBLIC DEFENDER SYSTEMS SO ALL ACCUSED HAVE ACCESS TO QUALITY COUNSEL, NO MATTER THEIR ABILITY TO PAY. AT THE END OF 2018, THE ILF HAS REPRESENTED MORE THAN 65,000 POOR PEOPLE ACCUSED OF CRIMES IN AFGHANISTAN, MYANMAR, NEPAL, TUNISIA, AND THE WEST BANK AND TRAINED THOUSANDS OF LEGAL AID LAWYERS. 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'S 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 IN THE ILF'S PUBLIC DEFENDER OFFICES ON THREE-MONTH ROTATIONS, ACTING AS SENIOR ASSOCIATES TO THEIR LOCAL COLLEAGUES. AS OF THE END OF 2018, WE HAVE BROUGHT OVER 80 INTERNATIONAL FELLOWS TO POST-CONFLICT AND TRANSITIONING COUNTRIES TO SERVE AS MENTORS. THIS INNOVATIVE PROFESSIONAL EXCHANGE HAS TRANSFORMED LOCAL LAWYERS FROM PASSIVE PARTICIPANTS IN THE JUSTICE SYSTEM TO PROACTIVE ADVOCATES FOR THE RIGHTS OF THEIR CLIENTS. THE ILF'S ADVOCACY ALSO CATALYZES CHANGES ACROSS JUSTICE SYSTEMS. OUR INNOVATIVE INTERVENTIONS EDUCATE AND EMPOWER JUDGES TO CURB ILLEGAL ACTIONS OF AUTHORITIES AND STRENGTHEN THE RULE OF LAW. THE ILF HAS WON NOTABLE VICTORIES IN THE TRIAL COURTS OF EVERY COUNTRY WHERE WE'VE WORKED. WE'VE WON THE RELEASE OF CLIENTS WHO LANGUISHED IN DETENTION FOR YEARS. WE'VE SECURED ACQUITTALS FOR INNOCENT MEN, WOMEN, AND CHILDREN. WE'VE ALSO WON LANDMARK LEGAL VICTORIES IN THE APPELLATE AND HIGH COURTS. AROUND THE WORLD, OUR LAWYERS ARE SOUGHT AFTER AS TRAINERS AND ADVISERS. THEY ARE PROMINENT HUMAN RIGHTS DEFENDERS WHO REGULARLY PROVIDE TECHNICAL ASSISTANCE TO ORGANIZATIONS, GOVERNMENTS, AND JUSTICE SECTOR PARTNERS ON CRIMINAL JUSTICE AND LEGAL AID SYSTEM REFORM.
FORM 990, PART III, LINE 4C	THE ILF PLAYS A LEADING ADVOCACY ROLE IN ADVANCING THE RIGHTS OF INDIGENT ACCUSED PERSONS WORLDWIDE. THE ILF'S ADVOCACY HAS HELPED RAISE AWARENESS OF THE GLOBAL CRISIS IN CRIMINAL LEGAL AID SERVICES AND PROMULGATED INFORMATION AND BEST PRACTICES ABOUT HOW COUNTRIES CAN EFFECTIVELY EXPAND ACCESS TO JUSTICE FOR ALL. AT THE INTERNATIONAL LEVEL, THE ILF'S ADVOCACY PUSHES COUNTRIES, INTERNATIONAL INSTITUTIONS, AND DONORS TO PRIORITIZE LEGAL AID AS A FUNDAMENTAL HUMAN RIGHT AND A CRUCIAL GLOBAL DEVELOPMENT ISSUE UNDER THE UN SUSTAINABLE DEVELOPMENT GOALS, WHILE AT THE NATIONAL LEVEL WE ARE LEADING CONVERSATIONS ON HOW TO REFORM CRIMINAL JUSTICE SYSTEMS AND STRENGTHEN LEGAL AID SYSTEMS THAT ARE FAILING TO PROVIDE ACCESS TO JUSTICE TO THE POOR. THE ILF CO-HOSTED THE THIRD INTERNATIONAL CONFERENCE ON ACCESS TO LEGAL AID IN CRIMINAL JUSTICE SYSTEMS IN TBILISI, GEORGIA FROM NOVEMBER 13-15, 2018 WITH THE GOAL TO ADDRESS GLOBAL CHALLENGES IN ENSURING ACCESS TO QUALITY LEGAL AID SERVICES FOR POOR AND VULNERABLE ACCUSED. THIS THREE-DAY EVENT WAS THE THIRD BIENNIAL GLOBAL CONFERENCE OF ITS KIND, FOLLOWING THE INAUGURAL CONFERENCE HELD IN JOHANNESBURG, SOUTH AFRICA IN JUNE 2014, AND THE SECOND CONFERENCE HELD IN BUENOS AIRES, ARGENTINA IN NOVEMBER 2016. AT THE END OF THE CONFERENCE, THE PARTICIPANTS ADOPTED THE TBILISI DECLARATION, WHICH CALLS FOR SPECIFIC AND TARGETED ACTIONS BY STATES, LEGAL AID PROVIDERS, AND THE INTERNATIONAL COMMUNITY TO IMPROVE MEANINGFUL AND EARLY ACCESS TO LEGAL AID, QUALITY IN LEGAL AID SERVICES, AND DATA-GATHERING AND REPORTING AROUND LEGAL AID. MORE DETAILS ON THE EVENT MAY BE FOUND HERE: HTTP://ILAC2018.GE/. THIS PRACTICAL, RESULTS-ORIENTED CONFERENCE DREW OVER 270 PARTICIPANTS FROM MORE THAN 60 COUNTRIES AROUND THE WORLD. ATTENDEES INCLUDING HIGH-LEVEL REPRESENTATIVES OF MINISTRIES OF JUSTICE, SUPREME COURTS, AND PUBLIC DEFENDER OFFICES, AS WELL AS PRIVATE SECTOR AND CIVIL SOCIETY REPRESENTATIVES ENGAGED IN LEGAL AID WORK. INTERNATIONAL EXPERTS, DONORS, AND DEVELOPMENT ORGANIZATIONS ALSO PARTICIPATED. THE ILF LED CONFERENCE PLANNING, COORDINATING WITH ELEVEN OTHER CO-HOSTS INCLUDING UNDP, UNODC, OPEN SOCIETY JUSTICE INITIATIVE, UNICEF, USAID, THE COUNCIL OF EUROPE, AND LOCAL PARTNERS. AT THE 27TH SESSION OF THE COMMISSION ON CRIME PREVENTION AND CRIMINAL JUSTICE IN MAY 2018, THE ILF ADVOCATED FOR CREATION OF AN EXPERT GROUP TO DETERMINE BEST PRACTICES FOR DEFINING QUALITY IN CRIMINAL LEGAL AID SERVICES. WE ALSO CO-SPONSORED A SIDE EVENT ENTITLED "STRATEGIES FOR REDUCING THE EXCESSIVE USE OF PRE-TRIAL DETENTION, AND ACHIEVING SDG 16.3: ADVANCING STANDARDS FOR QUALITY LEGAL AID," IN COOPERATION WITH LEGAL AID SOUTH AFRICA AND THE FEDERAL PUBLIC DEFENDER OFFICE OF BRAZIL. THE PANEL HIGHLIGHTED DIVERSE EXPERIENCES AND CHALLENGES IN IMPROVING THE QUALITY OF LEGAL REPRESENTATION FOR THE POOR AND VULNERABLE TO ACHIEVE THE ASPIRATIONS AND OBJECTIVES OF SUSTAINABLE DEVELOPMENT GOAL 16.3 ON ACCESS TO JUSTICE. THROUGHOUT 2018, THE ILF ALSO CONTINUED TO ADVOCATE AT THE COUNTRY LEVEL FOR THE REFORM OF INEFFECTIVE LEGAL AID SYSTEMS THROUGH TRAINING AND TECHNICAL ASSISTANCE, ADVOCACY, AND LITIGATION. IN AFGHANISTAN, THE MINISTRY OF JUSTICE APPOINTED THE ILF AS THE KEY CIVIL SOCIETY ADVISER TASKED TO DEVELOP A NEW NATIONAL LEGAL AID POLICY, AND WE CONTRIBUTED TO THE NEW LEGAL AID REGULATION, SUCCESSFULLY ADVOCATING FOR PROVISIONS ESTABLISHING AN INDEPENDENT LEGAL AID BODY, AND A MECHANISM FOR THE GOVERNMENT TO CONTRACT CIVIL SOCIETY ORGANIZATIONS TO PROVIDE LEGAL AID SERVICES. IN THE WEST BANK, THE ILF ENGAGED IN NATIONAL DIALOGUE ON PALESTINE'S LEGAL AID POLICY, BASED ON UNODC'S MODEL LAW ON LEGAL AID IN CRIMINAL JUSTICE SYSTEMS (WHICH THE ILF HELPED DRAFT). AND IN MYANMAR, THE ILF BECAME THE FIRST ORGANIZATION TO SIGN A MEMORANDUM OF UNDERSTANDING (MOU) WITH THE UNION LEGAL AID BOARD, A NATIONAL LEVEL COORDINATING BODY ESTABLISHED UNDER MYANMAR'S LEGAL AID LAW. THE MOU RECOGNIZES THE ILF AS A LEGAL AID PROVIDER AND TECHNICAL EXPERT IN THE ESTABLISHMENT OF EFFECTIVE LEGAL AID SYSTEMS. FROM OCTOBER 6 - 16, 2018, THE ILF LED A STUDY TOUR TO THE U.S. FOR SELECTED NEPAL JUSTICE SECTOR ACTORS AND LEGAL PROFESSIONALS THAT WERE INVOLVED IN PILOTING A MECHANISM FOR ENSURING THAT ALL CRIMINAL DEFENDANTS ARE REPRESENTED BY COUNSEL PRIOR TO, OR AT THEIR FIRST APPEARANCE IN COURT WITH THE GOAL TO REDUCE ILLEGAL AND UNNECESSARILY DETENTION AND OTHER ABUSES. THE PURPOSE OF THE STUDY TOUR WAS TO INTRODUCE THE U.S. MODEL OF APPOINTING COUNSEL AT ARRAIGNMENT.
FORM 990, PART VI, SECTION B, LINE 11B	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	AT A BOARD MEETING ON MAY 2, 2018, THE BOARD OF DIRECTORS VOTED ON THE ILF EXECUTIVE DIRECTOR'S COMPENSATION AFTER CONDUCTING A PERFORMANCE REVIEW OF THE EXECUTIVE DIRECTOR (UNDERTAKEN BY THE BOARD CHAIR WITH INPUT AND FEEDBACK FROM THE INDEPENDENT BOARD OF DIRECTORS), AFTER REVIEWING COMPARABLE COMPENSATION DATA FROM SIMILARLY QUALIFIED, FUNCTIONALLY COMPARABLE, AND SIMILARLY SITUATED NONPROFITS (IN NEW YORK CITY, OF SIMILAR BUDGET SIZE, AND IN INTERNATIONAL LAW REFORM), AND AFTER DISCUSSION AT TWO DIFFERENT BOARD MEETINGS AND VIA EMAIL EXCHANGES. THE APPROVAL OF INCREASE IN COMPENSATION WAS THEN DOCUMENTED IN THE BOARD CHAIR'S EMAIL TO THE EXECUTIVE DIRECTOR ON MAY 16, 2018.
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. 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 315 WEST 39TH STREET, ROOM 507, NEW YORK, NY 10018 OR BY CALLING THE ORGANIZATION AT 1-212-608-1188.
FORM 990, PART XI, LINE 9:	GRANT REFUNDS -1,798,261.
FORM 990, PART XII, 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.
FORM 990, PART XI, LINE 9:	IN DECEMBER 2018, ILF WAS NOTIFIED BY THE U.S. DEPARTMENT OF STATE'S BUREAU OF INTERNATIONAL NARCOTICS AND LAW ENFORCEMENT AFFAIRS (INL) THAT THE PALESTINIAN AUTHORITY WOULD ASK THE UNITED STATES TO DISCONTINUE ALL INCLE ASSISTANCE BY JANUARY 31, 2019 AND THEREFORE THE FEDERAL ASSISTANCE AWARDED TO ILF WOULD NO LONGER FILL AN EXISTING NEED AND WAS BEING TERMINATED ON THE BASIS OF U.S. FOREIGN POLICY INTERESTS. ILF WAS FURTHER NOTIFIED BY INL THAT THIS TERMINATION WILL NOT REFLECT NEGATIVELY UPON ILF OR ITS ELIGIBILITY TO APPLY FOR FUTURE FEDERAL ASSISTANCE OPPORTUNITIES, AS THE PROGRAM EXHIBITED POSITIVE PERFORMANCE AND ILF REMAINED IN COMPLIANCE OF ALL FEDERAL AWARD TERMS AND CONDITIONS THROUGHOUT THE DURATION OF THE PROJECT. IN DECEMBER 2017, ILF HAD BEEN AWARDED A MULTI-YEAR GRANT IN THE AMOUNT OF $2,700,000. AT DECEMBER 31, 2018, ILF HAS REVISED ITS ESTIMATE OF AMOUNTS TO BE RECEIVED AND HAS RECORDED A LOSS FROM THE CHANGE IN EXPECTED FUNDING OF $1,798,261.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2018

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: SEE SCHEDULE O
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	9
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	9
5	Total number of individuals employed in calendar year 2018 (Part V, line 2a) ......	5	12
6	Total number of volunteers (estimate if necessary) .............	6	106
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, line 34 .........	7b	15,516

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	7,371,779	2,116,880
9	Program service revenue (Part VIII, line 2g) .........	111,245	117,902
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	338	514
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	2,607	152
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	7,485,969	2,235,448
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	242,483	317,271
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	2,317,723	2,418,098
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 7,845
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	1,205,981	1,636,649
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	3,766,187	4,372,018
19	Revenue less expenses. Subtract line 18 from line 12.......	3,719,782	-2,136,570
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	6,995,826	2,943,455
21	Total liabilities (Part X, line 26).............	293,998	176,458
22	Net assets or fund balances. Subtract line 21 from line 20.....	6,701,828	2,766,997

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 2,502,002 including grants of $ 317,271 ) (Revenue $ 10,200 )
	DIRECT SERVICE - AFGHANISTAN, WEST BANK, NEPAL, TUNISIA, AND MYANMAR: SEE SCHEDULE OIN 2003, THE ILF ESTABLISHED AFGHANISTAN'S FIRST PUBLIC DEFENDER OFFICE IN KABUL WITH TWO LAWYERS. SINCE THEN, WE HAVE GROWN TO BECOME THE COUNTRY'S LARGEST LEGAL AID PROVIDER. DURING 2018, THE ILF CONTRACTED 4,046 NEW CLIENTS IN AFGHANISTAN, INCLUDING 3,182 ADULT MALES, 101 ADULT FEMALES, 744 BOYS, AND 19 GIRLS. THROUGH OUR PIONEERING DUTY LAWYER PROGRAM AT POLICE STATIONS, WE WERE ABLE TO PROVIDE EARLY ACCESS TO COUNSEL -- PRIOR TO THE PRIMARY COURT STAGE -- TO 70% OF OUR CLIENTS. WE CONTINUED TO OPERATE LEGAL CLINICS IN KABUL, BALKH, KANDAHAR, AND NANGARHAR THAT GIVE LAW AND SHARIA STUDENTS THE OPPORTUNITY TO GAIN PRACTICAL EXPERIENCE. IN 2018, THE ILF ALSO EXPANDED ITS SERVICES BY PROVIDING REPRESENTATION TO POOR ACCUSED IN AFGHANISTAN'S NEWLY-ESTABLISHED ANTI-CORRUPTION JUSTICE CENTER, AND PARTNERED WITH THE MINISTRY OF JUSTICE TO RUN A TOLL-FREE LEGAL AID CALL CENTER. THROUGH 2018, WE ENGAGED IN IMPACT LITIGATION ON A WIDE VARIETY OF ISSUES FACING ACCUSED PERSONS IN AFGHANISTAN, INCLUDING ILLEGAL POST-SENTENCE DETENTION, VIRGINITY TESTING, TORTURE, AND OTHER SYSTEMATIC INJUSTICES. IN THE WEST BANK, THE ILF'S ESTABLISHED PUBLIC DEFENDER OFFICE CONTRACTED 707 NEW CASES IN 2018, THE MAJORITY OF WHOM WERE JUVENILES. AFTER CHALLENGING THE PALESTINIAN BAR ASSOCIATION'S EFFORTS TO RESTRICT ACCESS TO LEGAL AID FOR THE POOR IN 2017, WE NEARLY DOUBLED OUR CASELOAD IN 2018, DEFENDING 184 MEN, 6 WOMEN, 503 BOYS, AND 14 GIRLS. WE PROVIDED EARLY ACCESS TO COUNSEL FOR OVER HALF OF OUR CLIENTS, AND EXPANDED OUR LEGAL AID SERVICES TO ALL 11 GOVERNORATES THROUGHOUT THE WEST BANK. WE ALSO CONTINUED TO RUN LEGAL CLINICS IN COOPERATION WITH THREE UNIVERSITIES. IN TUNISIA, THE ILF CONTINUED TO EXPAND IN 2018, OPENING 104 NEW LEGAL AID CASES AND RESOLVING 26. WE ALSO EXPANDED THE NUMBER OF CASES IN WHICH WE PROVIDED EARLY ACCESS TO COUNSEL THROUGH OUR DUTY LAWYER PROGRAMS AT POLICE STATIONS. DURING THE FIRST THREE QUARTERS OF 2018, 10% OF CASES WERE CONTRACTED FROM A POLICE STATION. DURING THE FOURTH QUARTER, THE NUMBER ROSE TO 27% OF TOTAL CASE INTAKE. IN COLLABORATION WITH THE TUNISIAN BAR ASSOCIATION (ORDRE NATIONAL DES AVOCATS DE TUNISIE, ONAT), THE ILF CREATED A MENTORING PROGRAM FOR YOUNG WOMEN LAWYERS AND EXPANDED OUR TRAINING ON THE RIGHT TO EARLY ACCESS TO COUNSEL. THE ILF ALSO CONTRIBUTED TO A TRAINING MANUAL ON PRACTICAL IMPLEMENTATION OF TUNISIAN LAWS PROVIDING FOR THE RIGHT TO COUNSEL AT ARREST. SINCE LAUNCHING LAST YEAR, THE ILF SIGNIFICANTLY EXPANDED ITS MYANMAR PROGRAM IN 2018 PROVIDING LEGAL AID SERVICES IN YANGON; MANDALAY; AND PATHEIN, AYEYARWADY REGION. IN 2018, THE ILF CONTRACTED A TOTAL OF 92 CASES IN MYANMAR, INCLUDING 52 MEN, 20 WOMEN, 10 JUVENILE YOUTH MALES (AGES 16-18), 8 BOYS, AND 2 GIRLS. ILF MYANMAR LAWYERS WERE THE FIRST TO PROACTIVELY FIGHT TO REPRESENT CLIENTS DURING THE REMAND PERIOD OF THE CRIMINAL CASE (WHICH CAN LAST UP TO 30 DAYS FROM ARREST). THE ILF ALSO ADVOCATED FOR IMPLEMENTATION OF LAWS THAT PROVIDE FOR RELEASE ON BAIL, INCLUDING FOR DETAINEES CHARGED WITH SO-CALLED "NON-BAILABLE" OFFENSES. THE ILF SUPPORTED POOR ACCUSED IN NEPAL IN 2018 THROUGH CLOSE PARTNERSHIP WITH THE PUBLIC DEFENDER SOCIETY OF NEPAL (PDS-NEPAL), THE LOCAL ORGANIZATION SPUN OFF FROM THE ILF IN 2017. IN 2018, PDS-NEPAL PROVIDED QUALITY LEGAL REPRESENTATION TO 1,455 NEW CLIENTS.

4b	(Code: ) (Expenses $ 573,377 including grants of $ ) (Revenue $ )
	ADVICE AND ASSISTANCE: SEE SCHEDULE OTHE ILF PROVIDES IN-DEPTH MENTORING, TRAINING, INFORMATION, AND TECHNICAL ASSISTANCE TO LEGAL AID PROVIDERS, JUSTICE STAKEHOLDERS, AND LOCAL COMMUNITIES IN ALL THE COUNTRIES WHERE WE WORK. IN 2018, 15 INTERNATIONAL FELLOWS, WHO WERE EXPERT CRIMINAL DEFENSE LAWYERS FROM THREE COUNTRIES (INDIA, IRELAND, AND THE U.S.) CONTRIBUTED OVER 4,000 HOURS OF MENTORING AND TRAINING TO THE ILF'S LAWYERS IN AFGHANISTAN, MYANMAR, TUNISIA AND THE WEST BANK, ASSISTED AND SUPPORTED BY THE ILF'S INTERNATIONAL PROGRAM EXPERTS. THE ILF ALSO CONTINUED TO SHARE EXPERTISE WITH INTERNATIONAL ORGANIZATIONS, GOVERNMENTS, AND LEGAL AID PROVIDERS AROUND THE WORLD. FROM SEPTEMBER 26-28, 2018, THE ILF'S EXECUTIVE DIRECTOR WAS INVITED BY THE UN OFFICE ON DRUGS AND CRIME TO PARTICIPATE IN AN EXPERT MEETING IN VIENNA ON THE SUBJECT OF ADVANCING QUALITY OF LEGAL AID SERVICES. AT THE EXPERT GROUP MEETING, SHE PRESENTED ON THE ILF'S PUBLICATION, MEASURING JUSTICE: DEFINING AND EVALUATING QUALITY FOR CRIMINAL LEGAL AID PROVIDERS, WHICH EXAMINES INTERNATIONAL CONSENSUS ON BEST PRACTICES IN DEFINING AND MEASURING QUALITY LEGAL AID. SHE ALSO SHARED THE ILF'S EXPERIENCE DEVELOPING PROACTIVE, SKILLED LEGAL AID ADVOCATES IN DIVERSE LEGAL SYSTEMS AROUND THE WORLD. FOLLOWING THE CONFERENCE, THE ILF PROVIDED SUBSTANTIAL INPUT INTO UNODC'S HANDBOOK ON ENSURING QUALITY OF LEGAL AID SERVICES IN CRIMINAL JUSTICE PROCESSES: PRACTICAL GUIDANCE AND PROMISING PRACTICES, PUBLISHED IN 2019.

4c	(Code: ) (Expenses $ 288,714 including grants of $ ) (Revenue $ 107,702 )
	ADVOCACY: SEE SCHEDULE O

4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses3,364,093

(A) Name and Title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)		(D) Reportable compensation from the organization (W- 2/1099-MISC)	(E) Reportable compensation from related organizations (W- 2/1099-MISC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and Title
(1) ROBERT QUAINTANCE...................................................................... CHAIRMAN	2.00 .................	X	X	0	0	0
(2) BARONESS VIVIEN STERN...................................................................... VICE CHAIR	0.50 .................	X	X	0	0	0
(3) STEPHANIE KLEIN-AHLBRANDT...................................................................... SECRETARY	0.50 .................	X	X	0	0	0
(4) ERNEST DUNCAN...................................................................... TREASURER	2.00 .................	X	X	0	0	0
(5) JUDGE AILEEN DONNELLY...................................................................... DIRECTOR (THRU DEC. 2018)	1.00 .................	X		0	0	0
(6) RICK JONES...................................................................... DIRECTOR	2.00 .................	X		0	0	0
(7) JUDGE DUNSTAN MLAMBO...................................................................... DIRECTOR	0.50 .................	X		0	0	0
(8) NATALIE REA...................................................................... DIRECTOR	2.00 .................	X		0	0	0
(9) SYBILLE OSTEN-VAA...................................................................... DIRECTOR	0.50 .................	X		0	0	0
(10) MAHA JWEIED...................................................................... DIRECTOR	0.50 .................	X		0	0	0
(11) JENNIFER SMITH...................................................................... EXECUTIVE DIRECTOR	60.00 .................		X	148,800	0	3,000

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)...........	148,800	0	3,000

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

1a	Federated campaigns..		1a
b	Membership dues..		1b
c	Fundraising events..		1c
d	Related organizations		1d
e	Government grants (contributions)		1e	929,018

f	All other contributions, gifts, grants, and similar amounts not included above		1f	1,187,862

g	Noncash contributions included in lines 1a - 1f:$
h Total. Add lines 1a-1f.......		2,116,880

		Business Code
2a	LEGAL SERVICES	541100	107,702	107,702
b	TRAINING INCOME	900099	10,200	10,200
c
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f ....		117,902

3 Investment income (including dividends, interest, and othersimilar amounts) ......			514			514
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
		(ii) Personal	(i) Real
6a	Gross rents
b	Less: rental expenses
c	Rental income or (loss)
d	Net rental income or (loss)......
		(ii) Other	(i) Securities
7a	Gross amount from sales of assets other than inventory
b	Less: cost or other basis and sales expenses
c	Gain or (loss)
d	Net gain or (loss).....
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
	a
b	Less: direct expenses ...b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
	a
b	Less: direct expenses ...b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
	a
b	Less: cost of goods sold ..b
c	Net income or (loss) from sales of inventory..
Business Code			Miscellaneous Revenue
11a	MISCELLANEOUS REVENUE		900099	152			152
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			152
12	Total revenue. See Instructions......			2,235,448	117,902	0	666

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21
2	Grants and other assistance to domestic individuals. See Part IV, line 22
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, line 15 and 16.	317,271	317,271
4	Benefits paid to or for members
5	Compensation of current officers, directors, trustees, and key employees ....	151,800	89,663	61,221	916
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....
7	Other salaries and wages	2,098,161	1,580,947	512,057	5,157
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	8,340	6,196	2,122	22
9	Other employee benefits .......	86,079	63,944	21,903	232
10	Payroll taxes ...........	73,718	54,761	18,758	199
11	Fees for services (non-employees):
a	Management ......
b	Legal .........	268,619	206,410	62,209
c	Accounting ...........	112,910		112,910
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	164,612	164,612
12	Advertising and promotion ....
13	Office expenses .......	181,600	131,755	49,650	195
14	Information technology ......
15	Royalties ..
16	Occupancy ...........	297,414	213,859	82,547	1,008
17	Travel ............	402,704	389,642	13,062
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	44,089	44,089
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	27,300		27,300
23	Insurance ...	25,365	5,608	19,757
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	CURRENCY TRANSLATION LO	57,521	57,521
b	EQUIPMENT	41,917	31,765	10,041	111
c	REPAIRS & MAINTENANCE	6,504	6,050	449	5
d	MISCELLANEOUS	6,094		6,094
e	All other expenses
25	Total functional expenses. Add lines 1 through 24e	4,372,018	3,364,093	1,000,080	7,845
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			345,959	1	330,217
2	Savings and temporary cash investments .........			679,877	2	221,798
3	Pledges and grants receivable, net ......			5,768,401	3	2,264,910
4	Accounts receivable, net .............			25,259	4	19,416
5	Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L .............
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L ..............
					6
7	Notes and loans receivable, net ....				7
8	Inventories for sale or use ........				8
9	Prepaid expenses and deferred charges ......			43,056	9	994
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	157,438
b	Less: accumulated depreciation	10b	73,427	111,311	10c	84,011
11	Investments—publicly traded securities .				11
12	Investments—other securities. See Part IV, line 11 .....				12
13	Investments—program-related. See Part IV, line 11 ..				13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........			21,963	15	22,109
16	Total assets. Add lines 1 through 15 (must equal line 34)...			6,995,826	16	2,943,455

17	Accounts payable and accrued expenses .....	293,998	17	176,458
18	Grants payable ...		18
19	Deferred revenue .........		19
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
	persons. Complete Part II of Schedule L..		22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D		25
26	Total liabilities. Add lines 17 through 25..	293,998	26	176,458

	Organizations that follow SFAS 117 (ASC 958), check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets	430,675	27	436,310
28	Temporarily restricted net assets ...........	6,271,153	28	2,330,687
29	Permanently restricted net assets		29
	Organizations that do not follow SFAS 117 (ASC 958), check here and complete lines 30 through 34.
30	Capital stock or trust principal, or current funds .....		30
31	Paid-in or capital surplus, or land, building or equipment fund ...		31
32	Retained earnings, endowment, accumulated income, or other funds		32
33	Total net assets or fund balances ...........	6,701,828	33	2,766,997
34	Total liabilities and net assets/fund balances ........	6,995,826	34	2,943,455

1	Was the organization a U.S. transferor of property to a foreign corporation during the tax year? If "Yes,"the organization may be required to file Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation (see Instructions for Form 926). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	Yes	No
2	Did the organization have an interest in a foreign trust during the tax year? If "Yes," the organization may be required to separately file Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, and/or Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner (see Instructions for Forms 3520 and 3520-A; don't file with Form 990). . . . . . . . . . . . . . . . . . . . . . . .	Yes	No
3	Did the organization have an ownership interest in a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations. (see Instructions for Form 5471). . . . . . . . . . . . . . . . . . . . . . . . . . . .	Yes	No
4	Was the organization a direct or indirect shareholder of a passive foreign investment company or a qualified electing fund during the tax year? If “Yes,” the organization may be required to file Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. (see Instructions for Form 8621) .	Yes	No
5	Did the organization have an ownership interest in a foreign partnership during the tax year? If "Yes," the organization may be required to file Form 8865, Return of U.S. Persons with Respect to Certain Foreign Partnerships (see Instructions for Form 8865). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	Yes	No
6	Did the organization have any operations in or related to any boycotting countries during the tax year? If "Yes," the organization may be required to separately file Form 5713, International Boycott Report (see Instructions for Form 5713; don't file with Form 990).. . . . . . . . . . . . . . . . . . . . . . . . . . . .	Yes	No