TY 2024 Form 990

- TIN:

SCHEDULE A
(Form 990)

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

OMB No. 1545-0047

2024

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).)

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 33 1/3% 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 33 1/3% 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 on 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) 2024

Page 2

Part II

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

Section A. Public Support

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.") ..	2,802,881	3,763,456	2,761,313	2,334,113	2,840,999	14,502,762
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	2,802,881	3,763,456	2,761,313	2,334,113	2,840,999	14,502,762
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) ..						973,958
6	Public support. Subtract line 5 from line 4.						13,528,804

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(f) Total
7	Amounts from line 4..	2,802,881	3,763,456	2,761,313	2,334,113	2,840,999	14,502,762
8	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...	77		24	53	41	195
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.)..	9,228	3,522	1,431	1,126	4,910	20,217
11	Total support. Add lines 7 through 10						14,523,174

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

311,103

First 5 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 2024 (line 6, column (f) divided by line 11, column (f)) .........

93.150 %

Public support percentage for 2023 Schedule A, Part II, line 14 ...............

91.940 %

16a

33 1/3% support test—2024. 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—2023. 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—2024. 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—2023. 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) 2024

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) 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.)

Section B. Total Support

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.)..

First 5 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 2024 (line 8, column (f) divided by line 13, column (f)) .........

Public support percentage from 2023 Schedule A, Part III, line 15 ...............

Section D. Computation of Investment Income Percentage

Investment income percentage for 2024 (line 10c, column (f) divided by line 13, column (f)) ......

Investment income percentage from 2023 Schedule A, Part III, line 17 .............

19a

33 1/3% support tests-2024. 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—2023. 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) 2024

Page 4

Part IV

Supporting Organizations

(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, 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 lines 3b and 3c 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 box 12a or 12b in Part I, answer lines 4b and 4c 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 lines 5b and 5c 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) .

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

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 on 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 on 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) 2024

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 on lines 11b and 11c below, the governing body of a supported organization?

11a

A family member of a person described on 11a above?

11b

A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.

11c

Section B. Type I Supporting Organizations

Yes

Did the officers, 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 line 2 above, 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 lines 2a and 2b 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 on line 2a, above 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 lines 3a and 3b 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?If "Yes" or "No", 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) 2024

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 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

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) 2024

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	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.
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)
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.
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.
7 Excess distributions carryover to 2025. Add lines 3j and 4c.
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.....

Schedule A (Form 990) (2024)

Schedule A (Form 990) 2024

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 - 2020 AMOUNT: $ 7,324. 2021 AMOUNT: $ 585. 2022 AMOUNT: $ 623. 2023 AMOUNT: $ 1,126. 2024 AMOUNT: $ 4,910. AWARDS - 2020 AMOUNT: $ 1,904. 2022 AMOUNT: $ 808. INSURANCE PROCEEDS - 2021 AMOUNT: $ 1,943. FOREIGN CURRENCY GAIN - 2021 AMOUNT: $ 994.

Schedule A (Form 990) 2024

Additional Data

Software ID:
Software Version:

- TIN:

Schedule B
(Form 990)
(Rev. January 2025)

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

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 ......... Right Arrow

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) (Rev. 1-2025)

Schedule B (Form 990) (Rev. 1-2025) 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
RESTRICTED	,	$ RESTRICTED	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) (Rev. 1-2025)

Schedule B (Form 990) (Rev. 1-2025)

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) (Rev. 1-2025)

Schedule B (Form 990) (Rev. 1-2025)

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) (Rev. 1-2025)

Additional Data

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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.
right arrow

Attach to Form 990.
right arrow

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

OMB No. 1545-0047

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 July 25, 2006, 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 right arrow

Number of states where property subject to conservation easement is located right arrow

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
right arrow

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

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 FASB 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 FASB 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 ......................... right arrow

(ii)

Assets included in Form 990, Part X ............................... right arrow

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 FASB ASC 958 relating to these items:

Revenue included on Form 990, Part VIII, line 1 .......................... right arrow

Assets included in Form 990, Part X ............................... right arrow

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

Cat. No. 52283D

Schedule D (Form 990) (Rev. 1-2025)

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 right arrow

Permanent endowment right arrow

Term endowment right arrow

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	55,375	0
d	Equipment ....	102,063	102,063	0
e	Other .....
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				0

Schedule D (Form 990) (Rev. 1-2025)

Page 3

Part VII

Investments - Other 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

Investments - Program 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)SECURITY DEPOSIT				16,031
(2)RIGHT OF USE ASSET				86,531
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........				102,562

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
REFUNDABLE ADVANCE	83,140
LEASE LIABILITY	90,426







Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	173,566
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) (Rev. 1-2025)

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	4,970,245
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	2,115,397
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ...........	2d	6,498
e	Add lines 2a through 2d .....................			2e	2,121,895
3	Subtract line 2e from line 1..................			3	2,848,350
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	4,000
c	Add lines 4a and 4b....................			4c	4,000
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......			5	2,852,350

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	4,951,956
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a	2,115,397
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d....................			2e	2,115,397
3	Subtract line 2e from line 1...................			3	2,836,559
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	10,498
c	Add lines 4a and 4b.....................			4c	10,498
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......			5	2,847,057

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, 2021.
PART XI, LINE 2D - OTHER ADJUSTMENTS:	FOREIGN CURRENCY TRANSLATION LOSS 6,498.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	RECLASS GRANT EXPENSE TO PART IX, LINE 3 4,000.
PART XII, LINE 4B - OTHER ADJUSTMENTS:	FOREIGN CURRENCY TRANSLATION LOSS 6,498. RECLASS GRANT EXPENSE TO PART IX, LINE 3 4,000.

Schedule D (Form 990) (Rev. 1-2025)

Additional Data

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SCHEDULE F(Form 990)
(Rev. January 2025)

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 arrow

Attach to Form 990. Right arrow

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

OMB No. 1545-0047

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" on 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 the region	(d) Activities conducted in region (by type) (such as, 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 the region	(f) Total expenditures for and investments in the region
	SOUTH ASIA	1	11	PROGRAM SERVICES	LEGAL DEFENSE, CRIMINAL DEFENSE	195,250
	MIDDLE EAST AND NORTH AFRICA	9	44	PROGRAM SERVICES	LEGAL DEFENSE, CRIMINAL DEFENSE	708,773
	EAST ASIA AND THE PACIFIC	4	42	PROGRAM SERVICES	LEGAL DEFENSE, CRIMINAL DEFENSE	263,674
	SOUTH ASIA	0	0	GRANTMAKING		13,690
	SUB-SAHARAN AFRICA	0	0	GRANTMAKING		208,646












3a	Sub-total ....	14	97			1,390,033
b	Total from continuation sheets to Part I ...	0	0			0
c	Totals (add lines 3a and 3b)	14	97			1,390,033

For Paperwork Reduction Act Notice, see the Instructions for Form 990.Cat. No. 50082W Schedule F (Form 990) (Rev. 1-2025)

Schedule F (Form 990) (Rev. 1-2025)

Page 2

Part II

Grants and Other Assistance to Organizations or Entities Outside the United States. Complete if the organization answered "Yes" on 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	(g) Amount of noncash assistance
SOUTH ASIA	PROVIDE CRIMINAL DEFENSE SERVICES	12,690	WIRE TRANSFER	0
SUB-SAHARAN AFRICA	PROVIDE CRIMINAL DEFENSE SERVICES	208,646	WIRE TRANSFER	0

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 .......	2
3	Enter total number of other organizations or entities .......................	0

Schedule F (Form 990) (Rev. 1-2025)

Schedule F (Form 990) (Rev. 1-2025)Page 3

Part III

Grants and Other Assistance to Individuals Outside the United States. Complete if the organization answered "Yes" on 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 noncash assistance	(g) Description of noncash assistance	(h) Method of valuation (book, FMV, appraisal, other)

Schedule F (Form 990) (Rev. 1-2025)

Page 4

Part IV

Foreign Forms

Schedule F (Form 990) (Rev. 1-2025)

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 ENTERED INTO A MEMORANDUM OF UNDERSTANDING WITH THE PUBLIC DEFENDER SOCIETY OF NEPAL (PDS-NEPAL) IN 2018 UNDER WHICH IT AGREES TO SUPPORT PDS-NEPAL WITH FUNDRAISING AND TRANSFER FUNDS INTO PDS-NEPAL'S BANK ACCOUNT AS THEY ARE AVAILABLE. THE ILF MONITORS THE USE OF FUNDS.
PART I, LINE 3:	THE ORGANIZATION USES THE ACCRUAL METHOD TO ACCOUNT FOR EXPENDITURES.

Schedule F (Form 990) (Rev. 1-2025)

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Schedule I
(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Grants and Other Assistance to Organizations,
Governments and Individuals in the United States

Complete if the organization answered "Yes," on Form 990, Part IV, line 21 or 22.
lBullet

Attach to Form 990.
lBullet

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

OMB No. 1545-0047

Open to Public
Inspection

Name of the organization
THE INTERNATIONAL LEGAL FOUNDATION LTD

Employer identification number
13-4193728

Part I

General Information on Grants and Assistance

Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ........................

Yes No

Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.

Part II

Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient

that received more than $5,000. Part II can be duplicated if additional space is needed.

(a) Name and address of organization or government	(b) EIN	(c) IRC section (if applicable)	(d) Amount of cash grant	(e) Amount of non-cash assistance	(f) Method of valuation (book, FMV, appraisal, other)	(g) Description of noncash assistance	(h) Purpose of grant or assistance
(1) PRESIDENT AND FELLOWS OF HARVARD COLLEGE 1033 MASSACHUSETTS AVENUE 3RD FLOOR CAMBRIDGE,MA02138	04-2103580	501(C)(3)	133,705	0			STUDY TO DETERMINE THE IMPACT OF EARLY ACCESS TO QUALITY LEGAL AID ON REDUCING UNNECESSARY AND PROLONGED PRETRIAL DETENTION

Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image

Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image

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

Cat. No. 50055P

Schedule I (Form 990) Rev. 1-2025

Page 2

Part III

Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.

(a) Type of grant or assistance	(b) Number of recipients	(c) Amount of cash grant	(d) Amount of noncash assistance	(e) Method of valuation (book, FMV, appraisal, other)	(f) Description of noncash assistance

(1)
(2)
(3)
(4)
(5)
(6)
(7)

Part IV

Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.

Return Reference

Explanation

PART I, LINE 2:

SUBRECIPIENT SHALL SUBMIT PROGRAM REPORTS ON A QUARTERLY BASIS NO LATER THAN THE DATES SPECIFIED IN THE PROGRAM REPORTING SCHEDULE. EACH PROGRAM REPORT SHALL DESCRIBE IN DETAIL AND EVALUATE ACTIVITIES UNDERTAKEN PURSUANT TO THE AGREEMENT IN ACCORDANCE WITH THE STATEMENT OF WORK AND THE PROGRAM IMPLEMENTATION SCHEDULE. PROGRAM REPORTS MUST COMMUNICATE, WHEN APPLICABLE, PROGRESS TOWARD ACHIEVING PROGRAM OBJECTIVES AS INCLUDED IN THE STATEMENT OF WORK IN A MEASURABLE WAY, REFERENCING SPECIFIC OBJECTIVES, INDICATORS, AND ACTIVITIES. REPORTS SHOULD SHARE LESSONS LEARNED, INFORMATION ON IMPROVING PROGRAM OUTCOMES, AND HOW TO FOSTER THE ADOPTION OF PROMISING PRACTICES.

Schedule I (Form 990) Rev. 1-2025

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Schedule J
(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
medium right arrow graphic

Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
medium right arrow graphic

Attach to Form 990.
medium right arrow graphic

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

OMB No. 1545-0047

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 on 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 on 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) (Rev. 1-2025)

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, 1099-MISC compensation, and/or 1099-NEC			(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)	180,000 ------------- 0	0 ------------- 0	0 ------------- 0	7,200 ------------- 0	0 ------------- 0	187,200 ------------- 0	0 ------------- 0

Schedule J (Form 990) (Rev. 1-2025)

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) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE O
(Form 990)
(Rev. January 2025)
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.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

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:	THE ILF WAS FOUNDED IN 2001 TO ADDRESS THE GLOBAL CRISIS IN ACCESS TO LEGAL AID. THE ILF'S MISSION IS TO MAKE JUSTICE A REALITY FOR POOR PEOPLE BY FIGHTING TO GUARANTEE HIGH-QUALITY LEGAL REPRESENTATION FOR EVERYONE ARRESTED OR DETAINED. AROUND THE WORLD, WE PROVIDE CRIMINAL DEFENSE SERVICES AND BUILD SUSTAINABLE, EFFECTIVE LEGAL AID INSTITUTIONS. TO DATE, ILF LAWYERS AND OUR PARTNERS HAVE REPRESENTED WELL OVER 80,000 PEOPLE ACCUSED OF CRIMES IN AFGHANISTAN, KENYA, MYANMAR, NEPAL, PALESTINE, AND TUNISIA AND WE HAVE TRAINED THOUSANDS OF LAWYERS TO PROVIDE QUALITY LEGAL AID SERVICES IN MANY MORE COUNTRIES. THE ILF ALSO PERFORMS HIGH-LEVEL ADVOCACY, PUSHING COUNTRIES, INTERNATIONAL INSTITUTIONS, AND DONORS TO PRIORITIZE LEGAL AID AS A FUNDAMENTAL HUMAN RIGHT AND AS CRUCIAL TO ADVANCE THE 2030 AGENDA FOR SUSTAINABLE DEVELOPMENT. FROM THE GROUND UP, WE TRAIN AND EMPOWER LAWYERS TO BE PROACTIVE ADVOCATES CAPABLE OF PROVIDING HIGH-QUALITY CRIMINAL DEFENSE SERVICES. MENTORING IS CARRIED OUT BY EXPERIENCED INTERNATIONAL CRIMINAL DEFENSE LAWYERS, KNOWN AS INTERNATIONAL FELLOWS, WHO VOLUNTEER TO WORK IN THE ILF'S LEGAL AID OFFICES ON THREE-MONTH ROTATIONS, ACTING AS SENIOR ASSOCIATES TO THEIR LOCAL COLLEAGUES. THE ILF'S ADVOCACY ALSO CATALYZES CHANGES ACROSS JUSTICE SYSTEMS. CASE BY CASE, OUR LAWYERS TRANSFORM THEIR CRIMINAL JUSTICE SYSTEMS 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 V, LINE 2A:	THE ORGANIZATION HAS AN OFFICES IN AFGHANISTAN, MYANMAR, NEPAL, PALESTINE AND TUNISIA WITH UNDER 100 EMPLOYEES. THESE INDIVIDUALS DO NOT RECEIVE A FORM W-2 FROM THE ORGANIZATION AS THEY ARE NOT REQUIRED TO BE ISSUED ONE AS THEIR PAYROLL IS NOT U.S. SOURCED. THEREFORE, THEY ARE NOT BEING INCLUDED IN THE NUMBER OF EMPLOYEES REPORTED ON PART I, LINE 5 AND PART V, LINE 2A.
FORM 990, PART VI, SECTION B, LINE 11B	THE ILF USES AN OUTSIDE ACCOUNTING FIRM TO PREPARE ITS FORM 990. ONCE THE FORM 990 HAS BEEN PREPARED, IT IS REVIEWED BY THE EXECUTIVE DIRECTOR AND FINANCE DIRECTOR. FOLLOWING THAT REVIEW, THE FORM 990 IS SUBMITTED TO THE FINANCE AND AUDIT COMMITTEE FOR THEIR REVIEW AND DISCUSSION WITH THE OUTSIDE ACCOUNTANT. THE FORM 990, ALONG WITH ANY RECOMMENDATIONS STEMMING FROM THE FINANCE AND AUDIT COMMITTEE'S REVIEW, IS THEN SENT TO THE FULL BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL. ONCE APPROVED, THE RETURN IS FILED WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12C	THE ILF'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. ADDITIONALLY, ANY INTERESTED PERSON MUST DISCLOSE ANY FINANCIAL INTEREST TO THE AUDIT COMMITTEE INCLUDING ALL MATERIAL FACTS, AND MAY BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD. THE BOARD MAY REQUEST THAT AN INTERESTED PERSON MAKE A PRESENTATION AT THE RELEVANT BOARD MEETING 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 LEAVES THE MEETING 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 DECIDE IF A CONFLICT OF INTEREST EXISTS. AN INTERESTED PERSON WILL 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 WILL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER EXERCISING DUE DILIGENCE, THE BOARD DETERMINES 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 DETERMINES 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 MAKES ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT.
FORM 990, PART VI, SECTION B, LINE 15A	DURING 2022 THE BOARD OF DIRECTORS REVIEWED AND DETERMINED COMPENSATION FOR THE ILF'S EXECUTIVE DIRECTOR BY CONDUCTING A PERFORMANCE REVIEW OF THE EXECUTIVE DIRECTOR (UNDERTAKEN BY THE BOARD CHAIR WITH INPUT AND FEEDBACK FROM THE INDEPENDENT BOARD OF DIRECTORS), AND 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). NO ADJUSTMENTS WERE MADE BY THE BOARD DURING 2024.
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.
FORM 990, PART XII, LINE 2C:	THE ILF HAS A FINANCE AND AUDIT COMMITTEE THAT ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS DID NOT CHANGE FROM THE PRIOR YEAR.

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

Cat. No. 51056K

Schedule O (Form 990) (Rev. 1-2025)

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	8
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	8
5	Total number of individuals employed in calendar year 2024 (Part V, line 2a) ......	5	8
6	Total number of volunteers (estimate if necessary) .............	6	167
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	2,333,879	2,844,999
9	Program service revenue (Part VIII, line 2g) .........	0	2,400
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	53	41
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	1,126	4,910
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	2,335,058	2,852,350
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	14,661	356,041
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)	1,431,683	1,263,824
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 82,254
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	892,025	1,227,192
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	2,338,369	2,847,057
19	Revenue less expenses. Subtract line 18 from line 12.......	-3,311	5,293
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	1,275,580	1,257,240
21	Total liabilities (Part X, line 26).............	483,439	459,806
22	Net assets or fund balances. Subtract line 21 from line 20.....	792,141	797,434

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 1,761,939 including grants of $ 343,351 ) (Revenue $ 2,400 )
	DIRECT SERVICE - AFGHANISTAN, WEST BANK, TUNISIA, AND MYANMAR: SEE SCHEDULE OIN 2024, THE ILF DEFENDED, OR SUPPORTED THE DEFENSE OF THOUSANDS OF POOR AND VULNERABLE PEOPLE ACROSS MULTIPLE COUNTRIES, SECURING LIFE-CHANGING OUTCOMES FOR OUR CLIENTS WHILE ADVANCING SYSTEMIC REFORMS THAT HAVE STRENGTHENED THE RULE OF LAW. DESPITE WORKING IN COMPLEX AND OFTEN CONFLICT-AFFECTED ENVIRONMENTS, ILF LAWYERS ENSURED THAT INDIVIDUALS ARRESTED OR DETAINED ESPECIALLY WOMEN, CHILDREN, AND MARGINALIZED GROUPS HAD ACCESS TO JUSTICE.IN MYANMAR, ILF LAWYERS ACHIEVED NOTABLE SUCCESSES DESPITE THE CHALLENGING LEGAL ENVIRONMENT. IN 2024, THE ILF PROVIDED REPRESENTATION TO INDIVIDUALS IN MORE THAN 600 CASES ACROSS THE COUNTRY. THE ILF'S SPECIALIZED GENDER JUSTICE UNIT, SUPPORTED BY UN WOMEN, REPRESENTED 145 CASES OF WOMEN AND GIRLS, SUCCESSFULLY SECURING PRETRIAL RELEASE IN CASES WHERE DISCRIMINATORY PRACTICES OFTEN BAR WOMEN FROM OBTAINING BAIL. THE PRETRIAL RELEASE SUCCESSES ARE REMARKABLE AS IN PRACTICE, COURTS IN MYANMAR ONLY AGREE TO RELEASE PEOPLE ON MINOR OFFENSES AFTER THEY CAN FURNISH TWO GUARANTORS AND PROPERTY DOCUMENTS. THIS UNJUST PRACTICE PARTICULARLY IMPACTS WOMEN WHO LACK THE MEANS TO OWN PROPERTY AND WHO DON'T KNOW ANYONE WHO CAN BE FINANCIALLY RESPONSIBLE FOR THEIR APPEARANCE IN COURT. IN TWO CASES, WHERE THE ILF'S FEMALE CLIENTS COULD NOT PRESENT PROPERTY DOCUMENTS OR GUARANTORS, THE ILF LAWYER ZEALOUSLY ARGUED TO RELEASE THE WOMEN USING A PROVISION OF THE CRIMINAL PROCEDURE CODE THAT DIRECTS WOMEN'S RELEASE ON BAIL. SHE SUCCESSFULLY SECURED THEIR PRE-TRIAL RELEASE AND DEMONSTRATED THE IMPACT OF TAKING A GENDER-SENSITIVE APPROACH. ALSO IN 2024, THE JUVENILE JUSTICE UNIT, SUPPORTED BY UNICEF, REPRESENTED 126 CASES OF CHILDREN AND SECURED A NUMBER OF POSITIVE OUTCOMES. IN ONE NOTABLE CASE, A 16-YEAR-OLD CLIENT ACCUSED OF THEFT HAD BEEN DETAINED IN POLICE LOCKUP FOR FOUR MONTHS WITHOUT A LAWYER BEFORE THE ILF FOUND HER. ALTHOUGH THE GIRL DID NOT HAVE FAMILY LOCALLY, THE ILF LAWYER SECURED HER RELEASE ON PROBATION UNDER THE CARE OF A NEIGHBOR, WHO ACTS AS HER GUARDIAN. AMID ESCALATING CONFLICT IN THE RAKHINE REGION, THE ILF LEAD THE FIGHT AGAINST THE DISCRIMINATORY ARREST OF THE ROHINGYA POPULATION IN MYANMAR. FROM 2022 THOUGH 2024, THE ILF REPRESENTED MORE THAN 400 MEMBERS OF THE ROHINGYA COMMUNITY, IN MANY CASES SECURING THEIR RELEASE AND SUPPORTING THEIR SAFE REINTEGRATION INTO THE COMMUNITY. TO GET TO THE ROOT OF THE ARRESTS OF ROHINGYA, WHICH IS COMMONLY DUE TO LACK OF IDENTITY DOCUMENTS, THE ILF IN PARTNERSHIP WITH UNHCR ALSO PROVIDED LEGAL ASSISTANCE WITH THE CIVIL DOCUMENTATION PROCESS TO 205 INDIVIDUALS BELONGING TO MINORITY COMMUNITIES IN MYANMAR AND SECURED DOCUMENTS FOR 27 INDIVIDUALS. ADDITIONALLY, THE ILF PURSUED STRATEGIC LITIGATION BEFORE THE UNION SUPREME COURT, CHALLENGING DOUBLE JEOPARDY AND VIOLATIONS OF CHILDREN'S RIGHTS AND CONTINUES TO ENGAGE IN OUTREACH TO VULNERABLE COMMUNITIES TO ENSURE THEY ARE AWARE OF THEIR RIGHT TO COUNSEL. IN TUNISIA, THE ILF REPRESENTED 215 MEN, WOMEN, AND CHILDREN IN 2024. NOTABLY, THE ILF EXPANDED OUR MODEL OF HOLISTIC LEGAL AID FOR CHILDREN WITH SUPPORT FROM UNICEF. SINCE THEIR ESTABLISHMENT IN 2023, THE ILF'S SPECIALIZED JUVENILE LEGAL AID OFFICES HAVE BENEFITED OVER 500 CHILDREN IN CONFLICT WITH THE LAW. IN ONE REGION OF TUNISIA WHERE THE USE OF DIVERSION IN JUVENILE CASES WAS PREVIOUSLY NONEXISTENT AND CHILDREN WERE ROUTINELY DETAINED PRETRIAL, TODAY MORE THAN 60% OF THE CHILDREN REPRESENTED BY THE ILF ARE DIVERTED FROM THE JUSTICE SYSTEM. WITH THE EXPANSION OF THE ILF'S HOLISTIC DEFENSE PRACTICE AND THE ADDITION OF ON-STAFF SOCIAL WORKERS IN 2024, THE ILF ALSO HELPED CLIENTS ACCESS PSYCHOSOCIAL SERVICES, EDUCATION, AND VOCATIONAL TRAINING, ADDRESSING ROOT CAUSES OF JUSTICE INVOLVEMENT. IN ONE CASE, THE ILF REPRESENTED A 17-YEAR-OLD BOY WHO HAD BEEN ABANDONED BY HIS FAMILY, STRUGGLED WITH ADDICTION, AND WAS DETAINED ON SERIOUS CHARGES. THROUGH PERSISTENT ADVOCACY, THE ILF SECURED HIS RELEASE FROM DETENTION, ARRANGED TREATMENT AT A SPECIALIZED REHABILITATION CENTER, AND PERSUADED HIS FATHER TO RETURN FROM ABROAD TO SUPPORT HIS CARE. THE CASE WAS RESOLVED THROUGH MEDIATION, AND THE ILF CONNECTED THE BOY WITH VOCATIONAL TRAINING THAT ALIGNED WITH HIS INTERESTS DEMONSTRATING HOW THE ILF'S HOLISTIC JUVENILE DEFENSE PRACTICE DIVERTS CHILDREN FROM INCARCERATION AND HELPS THEM BUILD STABLE FUTURES. THE ILF HAS ALSO TRAINED HUNDREDS OF LAWYERS AROUND THE COUNTRY ON DEFENSE STRATEGIES TO OBTAIN ALTERNATIVES TO INCARCERATION AND COMMUNITY-BASED PLACEMENTS FOR CLIENTS. IN ADDITION, IN PARTNERSHIP WITH THE CLOONEY FOUNDATION FOR JUSTICE, THE ILF BEGAN PREPARING FOR IMPACT LITIGATION IN GENDER DISCRIMINATION CASES, AIMING TO STRENGTHEN PROTECTIONS AGAINST BIAS IN THE COURTS AND SET IMPORTANT PRECEDENTS FOR ADVANCING EQUALITY IN TUNISIA'S JUSTICE SYSTEM.IN PALESTINE, THE ILF PROVIDED REPRESENTATION TO 877 PEOPLE ACCUSED OF CRIMINAL OFFENSES IN THE WEST BANK COURTS IN 2024, MOSTLY CHILDREN. THE ILF SECURED PRETRIAL RELEASE FOR OUR CLIENTS IN 86.1% OF CASES, AND IN 91.5% OF CASES INVOLVING CHILDREN. THROUGH THE DUTY LAWYER PROGRAMS WE ESTABLISHED IN COURTS AND PROSECUTION OFFICES, THE ILF REACHED CLIENTS WITHIN 48 HOURS OF ARREST IN 61.4% OF CASES, ENSURING EARLY, EFFECTIVE DEFENSE. IN EVERY CASE THE ILF REPRESENTED TO CONCLUSION, THE ILF ACHIEVED A POSITIVE OUTCOME WHETHER ACQUITTALS, DISMISSALS, DIVERSION OR REDUCED NON-CUSTODIAL SENTENCES WITH DIVERSION SECURED IN 70% OF CASES INVOLVING CHILDREN. BEYOND THE COURTROOM, THE ILF ADVANCED HOLISTIC LEGAL AID BY MAKING 121 PSYCHOSOCIAL REFERRALS AND PROVIDING SOCIAL WORK SUPPORT, HELPING TO ADDRESS THE BROADER SOCIAL AND EMOTIONAL NEEDS OF OUR CLIENTS. THIS INTEGRATED APPROACH COMBINING SKILLED DEFENSE WITH TAILORED SOCIAL SUPPORT HAS PROVEN CRITICAL TO SAFEGUARDING RIGHTS AND SECURING JUST, LIFE-CHANGING OUTCOMES. THE ILF ALSO ACHIEVED MAJOR LEGAL VICTORIES ADVANCING DUE PROCESS, INCLUDING PERSUADING A JUVENILE COURT JUDGE TO GUARANTEE THAT ALL CHILDREN WILL NOW HAVE THE RIGHT TO ACCESS TO COUNSEL AT DETENTION HEARINGS. THE ILF TEAM ALSO LITIGATED CASES BEFORE THE APPEALS COURTS CHALLENGING COERCED STATEMENTS, EVIDENCE INTRODUCED WITHOUT NOTICE, AND TRIAL DELAYS STRENGTHENING FAIR TRIAL STANDARDS. THE ILF ADDITIONALLY SIGNED AGREEMENTS WITH THE ATTORNEY GENERAL AND MINISTRY OF JUSTICE TO EXPAND ACCESS TO LEGAL AID AND SUPPORT REFORM OF THE LEGAL AID SYSTEM.ALSO IN 2024, IN KENYA AND TUNISIA, THE ILF ADVANCED A LANDMARK TWO-COUNTRY PROJECT TO MEASURE THE IMPACT OF HIGH-QUALITY LEGAL AID SERVICES PROVIDED FORM THE EARLIEST MOMENTS AFTER ARREST USING A RANDOMIZED CONTROLLED TRIAL. IN 2024, THE ILF TRAINED SIXTEEN OF LAWYERS AND SOCIAL WORKERS ON HOLISTIC DEFENSE, LAUNCHED STUDY ENROLLMENT IN KENYA WITH 480 PARTICIPANTS AS OF DECEMBER 2024, AND WORKED WITH GOVERNMENT PARTNERS TO STRENGTHEN NATIONAL LEGAL AID SYSTEMS. JUST A FEW MONTHS INTO THE STUDY, PRELIMINARY RESULTS DEMONSTRATE THE POWER OF QUALITY LEGAL AID. AMONG CLIENTS WITH PENDING CASES, 75% WERE RELEASED RATHER THAN HELD IN PRETRIAL DETENTION. IN ADDITION, 20% OF CASES WERE WITHDRAWN OR DISMISSED BY PROSECUTORS OR MAGISTRATES BEFORE TRIAL, OFTEN DUE TO INSUFFICIENT EVIDENCE OR RECONCILIATION BETWEEN THE PARTIES. CASE PROCESSING HAS ALSO SHOWN DRAMATIC IMPROVEMENT: FOR PEOPLE REPRESENTED BY COUNSEL, THE MEDIAN TIME FROM ARRAIGNMENT TO RESOLUTION WAS JUST OVER 1 MONTH. COMPLEMENTING THE LEGAL IMPACT, 119 CLIENTS AND THEIR FAMILIES RECEIVED TAILORED SOCIAL WORK SUPPORT THAT ADDRESSED THE DEEPER ISSUES DRIVING THEIR CASES. TOGETHER, THESE FINDINGS HIGHLIGHT HOW TIMELY AND SKILLED LEGAL AID NOT ONLY REDUCES UNNECESSARY DETENTION BUT ALSO ACCELERATES JUSTICE AND DELIVERS FAIRER OUTCOMES FOR CLIENTS.

4b	(Code: ) (Expenses $ 245,858 including grants of $ 12,690 ) (Revenue $ 0 )
	ADVICE AND ASSISTANCE - GLOBAL: 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. THROUGHOUT 2024, THE ILF CONTINUED TO BUILD THE CAPACITY OF LOCAL LAWYERS TO ENGAGE IN IMPACT LITIGATION THAT CURBS UNLAWFUL AND ARBITRARY ACTIONS OF AUTHORITIES WHILE PIONEERING A HOLISTIC MODEL OF LEGAL AID WITH IN-HOUSE SOCIAL WORKERS. THIS WORK WAS SUPPORTED BY DAY-TO-DAY, CASE-BY-CASE MENTORING BY 19 INTERNATIONAL FELLOWS WHO PROVIDED 3,709.5 HOURS OF MENTORING. THIS INNOVATIVE PROFESSIONAL EXCHANGE HAS TRANSFORMED LOCAL DEFENSE TEAMS FROM PASSIVE PARTICIPANTS IN THE JUSTICE SYSTEM TO PROACTIVE ADVOCATES FOR THE RIGHTS AND DIGNITY OF THEIR CLIENTS. IN ADDITION TO THIS WORK, THE ILF HAS CONTINUED TO SHARE EXPERTISE AND ADVANCE JUSTICE SECTOR REFORM WITH INTERNATIONAL ORGANIZATIONS, GOVERNMENTS, AND LEGAL AID PROVIDERS AROUND THE WORLD. IN DECEMBER 2024, THE ILF CONCLUDED A PROJECT WITH THE GEORGIA LEGAL AID SERVICE (LAS) INTENDED TO IMPROVE THE QUALITY AND ACCESSIBILITY OF LEGAL AID SERVICES. THE PROJECT FOCUSED ON THE CREATION OF SPECIALIZED PERFORMANCE STANDARDS FOR LAS LAWYERS AND DEVELOPING A MENTORING PROGRAM FOR EVALUATION AND TRAINING OF LAS LAWYERS. A KEY OUTPUT WAS THE DEVELOPMENT AND LAS ADOPTION OF PERFORMANCE STANDARDS, BASED ON THE ILF'S 10 MODEL PRACTICE PRINCIPLES FOR LEGAL AID LAWYERS. THE ILF THEN WORKED WITH LAS TO DEVELOP A QUALITY ASSURANCE PERFORMANCE ASSESSMENT/EVALUATION QUESTIONNAIRE. THIS TOOL IS INTENDED TO BE USED BY SUPERVISORS TO ASSESS LAWYER PERFORMANCE BASED ON ESTABLISHED STANDARDS. OVER THE COURSE OF THE PROJECT THE ILF PROGRAM DIRECTOR AND INTERNATIONAL FELLOWS, PROVIDED OVER 300 HOURS OF INTENSIVE, CASE-BASED MENTORING TO 89 LAS LAWYERS ON 131 CASES ACROSS THE FOLLOWING 10 LAS BUREAUS: TBILISI, RUSTAVI, MTSKHETA, GORI, TELAVI, KUTAISI, BATUMI, ZESTAPONI, OZURGETI, AND THE BUREAU FOR SPECIALIZED CASES IN TBILISI. THE MENTORING PROGRAM ESTABLISHED TWO REGIONAL BUREAUS, ONE IN THE EAST AND ONE IN THE WEST. THESE BUREAUS SERVED AS HUBS FOR MENTORING ACTIVITIES, ENSURING THAT NEW LAWYERS RECEIVE ONGOING MENTORING IN THEIR CASES, AND THAT MORE SENIOR LAWYERS RECEIVE MENTORING ON ISSUES THAT ARE NEW OR COMPLEX. ALL OF THIS WORK HAD SIGNIFICANT IMPACT THAT THE ILF WAS ABLE TO DOCUMENT QUALITATIVELY AND QUANTITIVELY. OF PARTICULAR NOTE, LAS REPORTED A 60% IMPROVEMENT IN NEW LAWYERS' PERFORMANCE, WITH ATTORNEYS NOW REGULARLY MEETING CLIENTS WITHIN 24 HOURS OF APPOINTMENT AN IMPORTANT NEW PERFORMANCE STANDARD INTRODUCED.IN TRINIDAD AND TOBAGO, THE ILF COMPLETED A SURVEY OF ALL CHILDREN AND YOUTH DETAINED AT THE YOUTH TREATMENT AND REHABILITATION CENTER, PRODUCING DATA TO GUIDE REFORMS AND EXPAND ACCESS TO LEGAL AID SERVICES AND DIVERSION SERVICES FOR CHILDREN IN CONFLICT WITH THE LAW. THE ILF ALSO PARTNERED WITH THE COLLEGE OF SCIENCE, TECHNOLOGY AND APPLIED ARTS OF TRINIDAD AND TOBAGO (COSTAATT) TO LAUNCH EDUCATIONAL PROGRAMMING FOR SYSTEM-IMPACTED YOUTH, SUPPORTING A PILOT PRISON-TO-COLLEGE PIPELINE INITIATIVE WITH INCARCERATION NATIONS NETWORK.IN UZBEKISTAN, THE ILF WAS CONTRACTED BY UNDP TO LEAD A TRAINING FOR LEGAL AID LAWYERS ON DEVELOPING PERFORMANCE STANDARDS ROOTED IN INTERNATIONAL LAW AND BEST PRACTICES. THE TRAINING PRODUCED A DRAFT SET OF STANDARDS TO STRENGTHEN THE QUALITY OF LEGAL AID IN CRIMINAL CASES.IN TAJIKISTAN, THE ILF DESIGNED AND DELIVERED TWO INTENSIVE FOUR-DAY TRAININGS FOR 40 LEGAL AID LAWYERS UNDER A UNDP INITIATIVE, FOCUSING ON CORE CRIMINAL DEFENSE SKILLS, RIGHTS PROTECTIONS, AND STRATEGIES TO CHALLENGE PROSECUTORIAL OVERREACH. THE TRAINING WAS WELL-RECEIVED BY THE UNION OF ADVOCATES AND UNDP, SPARKING MOMENTUM FOR BROADER REFORM AND FUTURE COLLABORATION.IN NEPAL, THE ILF WORKED WITH OUR LOCAL PARTNER, THE PUBLIC DEFENDER SOCIETY (PDS) OF NEPAL, TO ENSURE THE REPRESENTATION OF POOR AND VULNERABLE ACCUSED AND TO COMBAT DISCRIMINATION IN THE JUSTICE SYSTEM. THE ILF ENGAGED IN RESEARCH AND ANALYSIS WITH PDS-NEPAL TO IDENTIFY THE LAWS THAT ARE MOST FREQUENTLY USED TO DISCRIMINATE AGAINST POOR AND MARGINALIZED POPULATIONS IN ORDER TO BEGIN BUILDING A STRATEGIC LITIGATION PLAN THAT WOULD CHALLENGE THESE UNJUST LAWS.

4c	(Code: ) (Expenses $ 202,861 including grants of $ ) (Revenue $ 0 )
	ADVOCACY - NATIONAL AND INTERNATIONAL LEVEL: SEE SCHEDULE OIN 2024, THE ILF ENGAGED IN ADVOCACY EFFORTS AT THE INTERNATIONAL LEVEL TO STRENGTHEN THE RIGHT TO LEGAL AID FOR PEOPLE ARRESTED OR DETAINED AND ADVANCE EQUAL ACCESS TO JUSTICE FOR ALL. TO ADDRESS THE BARRIERS TO ACCESS TO LEGAL AID IDENTIFIED LAST YEAR IN RESEARCH THE ILF CONDUCTED WITH PRO BONO SUPPORT FROM WHITE & CASE AND AMAZON, THE ILF WORKED WITH THESE PRO BONO PARTNERS TO DRAFT A FORTHCOMING TOOLKIT THAT WILL HELP GOVERNMENTS REFORM LAWS AND POLICIES THAT RESTRICT ELIGIBILITY FOR LEGAL AID. THIS RESOURCE WILL PROVIDE PRACTICAL GUIDANCE ON HOW COUNTRIES CAN DRAFT LAWS, DEVELOP POLICIES AND IMPLEMENT PRACTICES THAT ENSURE INDIVIDUALS ARE GUARANTEED ACCESS TO LEGAL AID IF THEY CANNOT AFFORD A LAWYER, IN LINE WITH THE UN PRINCIPLES AND GUIDELINES ON ACCESS TO LEGAL AID IN CRIMINAL JUSTICE SYSTEMS AND BEST PRACTICES IN THE JURISDICTIONS RESEARCHED BY WHITE & CASE AND AMAZON. IT IS EXPECTED THAT DECISION MAKERS AROUND THE WORLD WILL REFER TO THIS TOOLKIT WHEN WRITING OR REFORMING THEIR LEGAL AID LAWS, ADVOCATING NEW POLICIES, AND DETERMINING HOW BEST TO IMPROVE ACCESS TO EFFECTIVE LEGAL AID IN PRACTICE.THE ILF ALSO PARTICIPATED IN SEVERAL INTERNATIONAL EVENTS TO ENSURE THAT THE RIGHT TO LEGAL AID AND EQUAL ACCESS TO JUSTICE FOR ALL UNDER THE LAW REMAINED AT THE FOREFRONT OF GLOBAL JUSTICE CONVERSATIONS. IN MAY, THE ILF TOOK PART IN THE 33RD SESSION OF THE UN COMMISSION ON CRIME PREVENTION AND CRIMINAL JUSTICE (CCPCJ), CO-HOSTING A SIDE EVENT WITH MEMBER STATES AND CIVIL SOCIETY PARTNERS ON ADVANCING REFORMS TO ELIMINATE COURT-IMPOSED FINES AND FEES THAT CRIMINALIZE POVERTY. IN NOVEMBER, THE ILF CONVENED A NEW YORK ROUNDTABLE WITH KONRAD ADENAUER-STIFTUNG (KAS) TO INCREASE TRANSPARENCY AND KNOWLEDGE SHARING AROUND THE UN EXPERT GROUP MEETING ON EQUAL ACCESS TO JUSTICE SCHEDULED TO TAKE PLACE IN BRAZIL IN DECEMBER. FINALLY, THE ILF PARTICIPATED IN A UNODC LEGAL AID CONFERENCE IN VIENNA, SHARING ILF'S RESEARCH ON THE IMPACT OF QUALITY LEGAL AID IN KENYA TO REINFORCE THE BENEFITS OF PROVIDING LEGAL AID SERVICES. IN NOVEMBER, THE ILF AND OUR PARTNERS IN THE CAMPAIGN TO DECRIMINALIZE POVERTY AND STATUS CONVENED 26 GLOBAL EXPERTS IN RIO DE JANEIRO TO DRAFT THE FIRST INTERNATIONAL PRINCIPLES ON ELIMINATING DISCRIMINATION IN LAW ENFORCEMENT AND CRIMINAL JUSTICE SYSTEMS. AMONG OTHER RECOMMENDATIONS, THESE DRAFT PRINCIPLES EMPHASIZE THE RIGHT TO LEGAL AID AND THE ROLE OF DEFENSE LAWYERS IN CHALLENGING BIAS AND WILL SERVE AS A ROADMAP TOWARD ESTABLISHING MORE EQUITABLE JUSTICE SYSTEMS FOR POLICYMAKERS, PRACTITIONERS, AND CIVIL SOCIETY ORGANIZATIONS. THE ILF ALSO PLAYED A CENTRAL ROLE IN THE UN EXPERT GROUP MEETING ON EQUAL ACCESS TO JUSTICE FOR ALL, HOSTED IN BRAZIL IN DECEMBER. FOLLOWING SUSTAINED ILF ADVOCACY, THE MEETING ORGANIZERS PLACED DISCRIMINATION AT THE CENTER OF THE MEETING AGENDA, AND THE ILF'S EXECUTIVE DIRECTOR NOMINATED BY THE U.S. GOVERNMENT SUCCESSFULLY INFLUENCED THE OUTCOME DOCUMENT TO INCLUDE CALLS FOR REMOVING BARRIERS TO LEGAL AID AND TAKING OTHER STEPS TO ADDRESS DISCRIMINATION IN CRIMINAL JUSTICE SYSTEM SUCH AS REPEALING AND REFORMS DISCRIMINATORY LAWS AND PRACTICES.

4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses2,210,658

(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/1099-NEC)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)	(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) RICK JONES...................................................................... VICE CHAIR	1.00 .................	X	X	0	0	0
(3) STEPHANIE KLEINE-AHLBRANDT...................................................................... SECRETARY	1.00 .................	X	X	0	0	0
(4) ERNEST DUNCAN...................................................................... TREASURER	2.00 .................	X	X	0	0	0
(5) NICOLAS LAINO...................................................................... DIRECTOR	1.00 .................	X		0	0	0
(6) JUDGE DUNSTAN MLAMBO...................................................................... DIRECTOR	1.00 .................	X		0	0	0
(7) SIBYLLE OSTEN-VAA...................................................................... DIRECTOR	2.00 .................	X		0	0	0
(8) ELIZABETH SHAEFFER BROWN...................................................................... DIRECTOR	1.00 .................	X		0	0	0
(9) JENNIFER SMITH...................................................................... EXECUTIVE DIRECTOR	60.00 .................		X	180,000	0	7,200

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........	180,000	0	7,200

(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	1,943,522

f	All other contributions, gifts, grants, and similar amounts not included above		1f	901,477

g	Noncash contributions included in lines 1a - 1f:$		1g

h Total. Add lines 1a-1f.......		2,844,999

		Business Code
2a	CONTRACT SERVICES	900099	2,400	2,400
b
c
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		2,400

3 Investment income (including dividends, interest, and othersimilar amounts) ......			41			41
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
			(i) Real	(ii) Personal
6a	Gross rents	6a
b	Less: rental expenses	6b
c	Rental income or (loss)	6c
d	Net rental income or (loss).......
			(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	7a
b	Less: cost or other basis and sales expenses	7b
c	Gain or (loss)	7c
d	Net gain or (loss).........
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..

Business Code
11a	MISCELLANEOUS REVENUE		900099	4,910			4,910
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			4,910
12	Total revenue. See instructions.....			2,852,350	2,400	0	4,951

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....	133,705	133,705
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, lines 15 and 16. .............	222,336	222,336
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........	187,200	59,280	73,482	54,438
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........	961,995	783,389	163,144	15,462
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	5,988	4,391	1,233	364
9	Other employee benefits .......	49,289	36,142	10,149	2,998
10	Payroll taxes ...........	59,352	43,521	12,221	3,610
11	Fees for services (non-employees):
a	Management ......
b	Legal .........	275,094	239,586	35,508
c	Accounting ...........	59,389	1,400	57,989
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)	264,640	264,640
12	Advertising and promotion ....
13	Office expenses .......	101,261	55,016	42,081	4,164
14	Information technology ......	45,570	45,570
15	Royalties ..
16	Occupancy ...........	186,186	74,996	111,190
17	Travel ............	187,007	184,550	2,457
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	26,094	16,674	9,420
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..
23	Insurance ...	17,715	14,615	2,214	886
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	BAD DEBT	29,189		29,189
b	EQUIPMENT	25,965	24,349	1,284	332
c	CURRENCY TRANSLATION LO	6,498	6,498
d	REPAIRS & MAINTENANCE	1,728		1,728
e	All other expenses	856		856
25	Total functional expenses. Add lines 1 through 24e	2,847,057	2,210,658	554,145	82,254
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 ........			251,733	1	140,572
2	Savings and temporary cash investments .........			328,016	2	92,847
3	Pledges and grants receivable, net ......			465,398	3	862,157
4	Accounts receivable, net .............			30,000	4	11,708
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					6
7	Notes and loans receivable, net ...........				7
8	Inventories for sale or use ............				8
9	Prepaid expenses and deferred charges ......			14,472	9	47,394
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	157,438
b	Less: accumulated depreciation	10b	157,438	0	10c	0
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 ...........			185,961	15	102,562
16	Total assets. Add lines 1 through 15 (must equal line 33)...			1,275,580	16	1,257,240

17	Accounts payable and accrued expenses .....	247,335	17	286,240
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 any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			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	236,104	25	173,566
26	Total liabilities. Add lines 17 through 25..	483,439	26	459,806

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	421,469	27	427,916
28	Net assets with donor restrictions ...........	370,672	28	369,518
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	792,141	32	797,434
33	Total liabilities and net assets/fund balances ........	1,275,580	33	1,257,240

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