The International Legal Foundation Ltd

“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.”

“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.”

“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.”

“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.”

“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.”

“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.”

“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.”