Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 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 | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 2,382,838 | 3,012,370 | 2,699,263 | 2,119,534 | 2,729,830 | 12,943,835 |
| 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 | 2,382,838 | 3,012,370 | 2,699,263 | 2,119,534 | 2,729,830 | 12,943,835 |
| 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) .. | 724,192 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 12,219,643 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 2,382,838 | 3,012,370 | 2,699,263 | 2,119,534 | 2,729,830 | 12,943,835 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 288 | 499 | 3 | 1,178 | 112 | 2,080 |
| 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.).. | 300 | 618 | 140 | 450 | 4,420 | 5,928 |
| 11 | Total support. Add lines 7 through 10 | 12,951,843 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (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) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (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 on 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) |
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| 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 0.015 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 0.035 | 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 | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2024 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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6
Remaining underdistributions for 2024. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2025. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
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| FORM 990, PART V, LINE 2A: | FOR 2024, THERE WERE NO US BASED EMPLOYEES SO THERE WERE NO FORMS W-2 OR W-3 FILED FOR 2024, BUT THE ORGANIZATION DID HAVE NON-US CITIZENS EMPLOYED IN OTHER COUNTRIES DURING 2024 FOR A TOTAL OF 91 EMPLOYEES. ALL EMPLOYEES WERE REPORTED BY THE ORGANIZATION ON THE REPORTING FORMS OF THE INDIVIDUAL COUNTRIES. |
| FORM 990, PART V, LINE 4A: | IBJ DOES NOT HAVE AN INTEREST IN, OR SIGNATURE OR OTHER AUTHORITY OVER, ANY FOREIGN BANK OR FINANCIAL ACCOUNTS. HOWEVER, BECAUSE THE FEDERAL FORM 990 IS REPORTED ON A GLOBAL BASIS, FOREIGN FINANCIAL ACCOUNTS HELD BY THE FOREIGN AFFILIATES ARE INCLUDED FOR INFORMATIONAL PURPOSES ONLY. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 INFORMATION IS COMPILED AND PREPARED BY THE ORGANIZATION'S ACCOUNTING FIRM. A COMPLETED DRAFT 990 IS ELECTRONICALLY SENT TO THE ORGANIZATION'S FINANCE AND ADMINISTRATION DIRECTOR FOR REVIEW. FOLLOWING A REVIEW BY THE FINANCE AND ADMINISTRATION DIRECTOR AND THE ORGANIZATION CEO, ANY NECESSARY ADJUSTMENTS ARE MADE AND A FINAL FORM 990 IS SENT BY THE ACCOUNTANT TO THE ORGANIZATION FOR FINAL REVIEW AND NECESSARY SIGNATURES. |
| FORM 990, PART VI, SECTION B, LINE 12C | WE BELIEVE THE POLICY OF CONFLICT OF INTEREST COVERS ANY FINANCIAL INTERESTS BETWEEN THE COMPANY AND THE INDIVIDUALS EMPLOYED OR WORKING WITH THAT CAN IMPACT EITHER SIDE IN MAKING SOUND AND COMPLAINT BUSINESS DECISIONS AND JUDGMENT, PERSONAL RELATIONS AND BUSINESS INTERESTS. IBJ HAS INTEGRATED THESE POTENTIAL AREAS IN RECRUITMENT AND DEPLOYMENT PRACTICES TO ENSURE THAT THEY DON'T EXIST OR DETECTED EERILY ENOUGH TO MANAGE. SECOND GUIDING PRINCIPLE IS FULL TRANSPARENCY OF COMPANY AND INDIVIDUAL ACTIVITIES AND PRACTICES. LASTLY, IBJ REACTS TO REPORTED ACTUAL OR IMPLIED CASES, WITH SPEED AND OWNERSHIP, WITH FULL DISCLOSURE AND COMMUNICATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | ORGANIZATIONAL DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| SCHEDULE F, PART I, LINE 3, MIDDLE EAST AND NORTH AFRICA: | THROUGH A MEDIA PARTNERSHIP WITH ROZANA RADIO, IBJ PRODUCED 36 ARABIC-LANGUAGE LEGAL AWARENESS BROADCASTS, REACHING APPROXIMATELY 1.18 MILLION PEOPLE. ADDITIONALLY, THREE SHORT FILMS WERE RELEASED AMPLIFYING CLIENT STORIES, AND TWO JUSTICE ROUNDTABLES IN AZAZ CONVENED 57 STAKEHOLDERS, GENERATING 18 RECOMMENDATIONS AND SIX REFORM PROPOSALS TO IMPROVE LEGAL REPRESENTATION AND DETAINEE CARE. TUNISIA: THROUGH ITS UN DEMOCRACY FUND-SUPPORTED ACCESS TO JUSTICE PROGRAM IN TUNISIA, IBJ PROVIDED LEGAL REPRESENTATION TO 256 VULNERABLE INDIVIDUALSPRIMARILY DETAINEESACROSS TUNIS AND OTHER REGIONS, WHILE ALSO ENHANCING PUBLIC AND PROFESSIONAL LEGAL CAPACITIES. IN 2024, IBJ TRAINED 115 DEFENSE LAWYERS (58% OF WHOM WERE WOMEN) IN RIGHTS-BASED CRIMINAL DEFENSE, IN PARTNERSHIP WITH INSTITUTIONS SUCH AS THE TUNISIAN BAR ASSOCIATION, YOUNG LAWYERS ASSOCIATION, AND FTDES. OVER 1,000 PRINTED COPIES OF THE TUNISIA CRIMINAL DEFENCE PRACTICE MANUAL, FIRST OF SUCH DOCUMENTS IN THE COUNTRY, DEVELOPED BY IBJ, WERE DISTRIBUTED, AND THE JUSTICE HUB APP WAS LAUNCHED TO IMPROVE CASE MANAGEMENT AND CALENDARING FOR DEFENSE LAWYERS. PUBLIC AWARENESS EFFORTS INCLUDED A NATIONAL CAMPAIGN PROMOTING 19 KEY LEGAL PROTECTIONS AND RADIO-BASED RIGHTS EDUCATION, REACHING THOUSANDS OF CITIZENS AND STRENGTHENING PUBLIC UNDERSTANDING OF LEGAL RIGHTS AND PROTECTIONS AGAINST UNLAWFUL DETENTION. |
| SCHEDULE F, PART I, LINE 3, EAST ASIA & THE PACIFIC | CHINA: IN 2024, IBJ CONTINUED TO SUPPORT CHINESE LAWYERS WITH ONLINE TRAINING RESOURCES. OUR CHINA ELEARNING WEBSITE CURRENTLY HOSTS 120 MODULES ON TOPICS RANGING FROM BASIC ADVOCACY SKILLS SUCH AS DEVELOPING A THEORY OF THE CASE, REVIEWING A CASE FILE, AND CROSS-EXAMINATION, TO MORE COMPLEX TOPICS SUCH AS UNDERSTANDING FORENSIC EVIDENCE AND DEFENDING CLIENTS WITH MENTAL OR PHYSICAL DISABILITIES. IN 2024, WE CREATED A NEW FOUR-PART SERIES OF ELEARNING MODULES TO FORM A COURSE ON NEGOTIATION SKILLS. THIS COURSE COVERS BASIC NEGOTIATION CONCEPTS SUCH AS HOW TO IDENTIFY THE INTERESTS OF THE OTHER PARTY, HOW TO SEPARATE INTEREST FROM POSITIONS, HOW TO IDENTIFY ALTERNATIVES TO A NEGOTIATED AGREEMENT, AND HOW TO GENERATE WORKABLE OPTIONS. THEY ALSO TAKE LAWYERS THROUGH HYPOTHETICAL SCENARIOS, SUCH AS NEGOTIATING WITH A KEY BUT RELUCTANT WITNESS WHO CAN TESTIFY TO A CLIENT'S ALIBI, WHILE APPLYING THESE CONCEPTS. THE GOAL IS FOR LAWYERS TO APPLY THESE SKILLS IN NEGOTIATING NOT ONLY WITH WITNESSES, BUT ALSO POLICE, PROSECUTORS, AND DETENTION CENTER OFFICIALS. OUR MODULES WERE VIEWED OVER 13,000 TIMES IN 2024, AND ATTRACTED OVER 2,956 NEW VIEWERS, NOT INCLUDING RETURNING LEARNERS. INDONESIA - LAUNCHED IN JANUARY 2024, THE EU-FUNDED *BRIDGING THE JUSTICE GAP* INITIATIVE IN INDONESIA HAS SIGNIFICANTLY ADVANCED ACCESS TO JUSTICE FOR WOMEN AND MINORITIES IN CONFLICT WITH THE LAW, WHILE BOLSTERING PROTECTIONS FOR HUMAN RIGHTS DEFENDERS. KEY ACHIEVEMENTS INCLUDE THE SIGNING OF SIX MOUS ENABLING LEGAL AID LAWYERS TO ACCESS DETENTION FACILITIES AND PROVIDE CRITICAL EARLY-STAGE LEGAL AND PSYCHOSOCIAL SUPPORT, BENEFITING OVER 480 WOMEN. THE PROJECT HAS ALSO REACHED OVER 11,000 PEOPLE THROUGH AN ONLINE RIGHTS AWARENESS CAMPAIGN AND FOSTERED LEGAL REFORM BY CONVENING 119 STAKEHOLDERS TO GENERATE 45 POLICY RECOMMENDATIONS. ADDITIONALLY, 15 FEMALE DEFENSE LAWYERS ARE IMPLEMENTING REGIONALLY TAILORED PROJECTS UNDER IBJ'S JUSTICE MAKERS COMPETITION. BY PRIORITIZING EARLY ACCESS TO LEGAL COUNSEL AND ENHANCING DEFENDER SKILLS TRAINING, THE INITIATIVE IS REDUCING THE BURDEN ON UNDERFUNDED LEGAL AID SYSTEMS AND SHIFTING ORGANIZATIONAL APPROACHES TOWARD PREVENTION AND SYSTEMIC CHANGE, ENSURING MARGINALIZED WOMEN ARE PROTECTED AND EMPOWERED WITHIN THE JUSTICE SYSTEM. |
| SCHEDULE F, PART I, LINE 3, SUB-SAHARAN AFRICA | IN BURUNDI, IBJ HAS STRENGTHENED AND IMPROVED ITS STRATEGIC RELATIONS WITH THOSE INVOLVED IN THE CRIMINAL JUSTICE SYSTEM THROUGH MEMORANDUMS OF UNDERSTANDING WITH INSPECTORATE GENERAL OF THE NATIONAL POLICE, THE MINISTRY OF JUSTICE AND THE BAR ASSOCIATION, AND BY MAINTAINING ITS COLLABORATION WITH NGOS AND CSOS. THANKS TO THESE RELATIONSHIPS, IBJ BURUNDI HAS BEEN ABLE TO REMAIN ONE OF THE FEW HUMAN RIGHTS NGOS WORKING TO PROTECT THE LEGAL GUARANTEES OF VULNERABLE PEOPLE FROM THE EARLIEST STAGES OF CRIMINAL PROCEEDINGS. THIS HAS BEEN MADE POSSIBLE THROUGH MENTORING SESSIONS FOR DEFENSE LAWYERS ON CAPACITY-BUILDING ISSUES, CAPACITY-BUILDING FOR STAKEHOLDERS INVOLVED IN CRIMINAL PROCEEDINGS IN COLLABORATION WITH THE INDEPENDENT NATIONAL COMMISSION ON HUMAN RIGHTS, THE MONITORING OF PLACES OF DETENTION, AND SO ON. IBJ WAS ALSO ABLE TO RAISE AWARENESS AMONG THOUSANDS OF ORDINARY CITIZENS VIA A RADIO STATION WITH NATIONWIDE COVERAGE ON THE SPECIAL PROCEDURE OF FLAGRANTE DELICTO, THE PREVENTION OF CERTAIN OFFENSES SUCH AS SEXUAL HARASSMENT, AND THE SUBJECTIVE AND OBJECTIVE GROUNDS FOR LACK OF CRIMINAL RESPONSIBILITY OR MITIGATION OF SENTENCE. IN RWANDA, IBJ HAS TAKEN THE LEADERSHIP TO CONVENE THE GOVERNMENT, STATE AGENCIES, PROFESSIONAL BODIES AS WELL AS THE CIVIL SOCIETY ORGANIZATIONS TO CONTINUE ITS WORK TO STRENGTHEN HUMAN RIGHTS WITHIN THE CRIMINAL JUSTICE SYSTEM. IN 2024 IBJ CONVENED A NATIONAL EVENT TO REVIEW PROGRESS OF IMPLEMENTATION OF RECOMMENDATIONS BY THE UNIVERSAL PERIODIC REVIEW OF THE HUMAN RIGHTS COUNCILS OF UNITED NATIONS. |
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