efile Public Visual Render
ObjectId: 201722689349300332 - Submission: 2017-09-25
TIN: 13-4193728
Form
990
Department of the Treasury
Internal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private
foundations)
Do not enter social security numbers on this form as it may be made public.
Information about Form 990 and its instructions is at
www.IRS.gov/form990
.
OMB No. 1545-0047
20
16
Open to Public Inspection
A
For the 2016 calendar year, or tax year beginning
01-01-2016
, and ending
12-31-2016
B
Check if applicable:
Address change
Name change
Initial return
Final return/terminated
Amended return
Application pending
C
Name of organization
THE INTERNATIONAL LEGAL FOUNDATION LTD
Doing business as
Number and street (or P.O. box if mail is not delivered to street address)
315 WEST 39TH STREET NO 507
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
NEW YORK
,
NY
10018
D Employer identification number
13-4193728
E Telephone number
(212) 608-1188
G
Gross receipts $
3,243,138
F
Name and address of principal officer:
JENNIFER SMITH
315 WEST 39TH STREET NO 507
NEW YORK
,
NY
10018
I
Tax-exempt status:
501(c)(3)
501(c)
(
)
(insert no.)
4947(a)(1)
or
527
J
Website:
WWW.THEILF.ORG
H(a)
Is this a group return for
subordinates?
Yes
No
H(b)
Are all subordinates
included?
Yes
No
If "No," attach a list. (see instructions)
H(c)
Group exemption number
K
Form of organization:
Corporation
Trust
Association
Other
L
Year of formation:
2001
M
State of legal domicile:
NY
Part I
Summary
1
Briefly describe the organization’s mission or most significant activities:
SEE SCHEDULE O
2
Check this box
3
Number of voting members of the governing body (Part VI, line 1a)
........
3
9
4
Number of independent voting members of the governing body (Part VI, line 1b)
.....
4
9
5
Total number of individuals employed in calendar year 2016 (Part V, line 2a)
......
5
11
6
Total number of volunteers (estimate if necessary)
.............
6
51
7a
Total unrelated business revenue from Part VIII, column (C), line 12
........
7a
0
b
Net unrelated business taxable income from Form 990-T, line 34
.........
7b
0
Prior Year
Current Year
8
Contributions and grants (Part VIII, line 1h)
.........
4,512,670
3,198,801
9
Program service revenue (Part VIII, line 2g)
.........
0
40,886
10
Investment income (Part VIII, column (A), lines 3, 4, and 7d )
....
-606
192
11
Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)
598
3,259
12
Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)
4,512,662
3,243,138
13
Grants and similar amounts paid (Part IX, column (A), lines 1–3 )
...
0
0
14
Benefits paid to or for members (Part IX, column (A), line 4)
.....
0
0
15
Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)
2,097,946
2,344,445
16a
Professional fundraising fees (Part IX, column (A), line 11e)
.....
0
0
b
Total fundraising expenses (Part IX, column (D), line 25)
51,164
17
Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)
....
1,049,893
1,222,473
18
Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)
3,147,839
3,566,918
19
Revenue less expenses. Subtract line 18 from line 12
.......
1,364,823
-323,780
Beginning of Current Year
End of Year
20
Total assets (Part X, line 16)
.............
3,527,654
3,267,646
21
Total liabilities (Part X, line 26)
.............
186,632
250,404
22
Net assets or fund balances. Subtract line 21 from line 20
.....
3,341,022
3,017,242
Part II
Signature Block
Sign Here
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
2017-09-20
Signature of officer
Date
JENNIFER SMITH
EXECUTIVE DIRECTOR
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
GARRETT M HIGGINS
Preparer's signature
GARRETT M HIGGINS
Date
2017-09-13
Check
if
self-employed
PTIN
P00543209
Firm's name
PKF O'CONNOR DAVIES LLP
Firm's EIN
27-1728945
Firm's address
500 MAMARONECK AVENUE
HARRISON
,
NY
105281633
Phone no.
(914) 381-8900
May the IRS discuss this return with the preparer shown above? (see instructions)
..........
Yes
No
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y
Form
990
(2016)
Page 2
Form 990 (2016)
Page
2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III
..............
1
Briefly describe the organization’s mission:
THE INTERNATIONAL LEGAL FOUNDATION'S MISSION IS TO ASSIST POST-CONFLICT AND TRANSITIONAL COUNTRIES TO ESTABLISH PUBLIC DEFENDER SYSTEMS THAT PROVIDE QUALITY AND EFFECTIVE CRIMINAL DEFENSE SERVICES TO THE POOR.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ?
.....................
Yes
No
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program
services?
...........................
Yes
No
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a
(Code:
) (Expenses $
1,953,773
including grants of $
) (Revenue $
6,100
)
DIRECT SERVICE - AFGHANISTAN, NEPAL, WEST BANK AND TUNISIA: SEE SCHEDULE ODIRECT SERVICE - AFGHANISTAN, NEPAL, WEST BANK AND TUNISIA: IN 2003, THE ILF ESTABLISHED AFGHANISTAN'S FIRST PUBLIC DEFENDER OFFICE, ILF-AFGHANISTAN, IN KABUL WITH TWO LAWYERS. BY THE END OF 2016, ILF-AFGHANISTAN HAD PROVIDED DIRECT LEGAL ASSISTANCE TO 40,867 INDIGENT CLIENTS. IN 2016, ILF-AFGHANISTAN REPRESENTED 5,668 INDIGENT CLIENTS FROM ITS 7 OFFICES, INCLUDING 4,534 MEN, 158 WOMEN, AND 976 JUVENILES (921 BOYS AND 55 GIRLS). ILF-AFGHANISTAN ALSO OPERATES LEGAL CLINICS THAT GIVE LAW AND SHARIA SCHOOL STUDENTS THE OPPORTUNITY TO GAIN PRACTICAL EXPERIENCE IN CRIMINAL DEFENSE BY ASSISTING IN ACTUAL CASES. IN 2016, ILF-AFGHANISTAN'S CLINICAL LEGAL EDUCATION PROGRAM TRAINED 167 STUDENTS, INCLUDING 76 WOMEN. ILF-AFGHANISTAN ALSO ENGAGES IN RESEARCH AND ADVOCACY DIRECTED AT PROGRESSIVE CRIMINAL JUSTICE REFORM. IN 2015-2016, ILF-AFGHANISTAN CONDUCTED RESEARCH ON THE STATUS OF ACCESS TO LEGAL COUNSEL FOR DETAINEES ACCUSED OF NATIONAL SECURITY OFFENSES. THE GOAL OF THIS RESEARCH IS TO COLLECT DATA ON VIOLATIONS OF THE RIGHT TO COUNSEL IN NATIONAL SECURITY CASES IN AFGHANISTAN AND TO USE THIS DATA TO ADVOCATE FOR REFORM. ILF-AFGHANISTAN HAS ALSO PIONEERED THE RIGHT TO EARLY ACCESS TO COUNSEL, AND IN 2016, EXPANDED ITS SUCCESSFUL DUTY LAWYER PROGRAM TO INCLUDE SEVERAL POLICE STATIONS AND DETENTION CENTERS WITHIN THE CITY OF KABUL, INCLUDING THE WOMEN'S DETENTION CENTER. FURTHER, ILF-AFGHANISTAN ESTABLISHED A STRATEGIC LITIGATION UNIT WITH THE GOAL TO IDENTIFY AND STRATEGICALLY TARGET SYSTEMIC INJUSTICES AND VIOLATIONS IN THE JUSTICE SYSTEM. THROUGHOUT 2016, ILF-AFGHANISTAN FOCUSED ON INCREASING WOMEN'S ACCESS TO JUSTICE AND THE PARTICIPATION OF WOMEN IN AFGHANISTAN'S LEGAL SYSTEM. ILF-AFGHANISTAN CONTINUED TO HIRE AND PROMOTE FEMALE LAWYERS, AND AT THE END OF 2016 HAD INCREASED ITS FEMALE STAFF LAWYERS BY OVER 50% SINCE MID-2015; INCREASED ITS REPRESENTATION OF WOMEN AND GIRLS; AND TRAINED OVER 50% FEMALE STUDENTS IN ITS LEGAL CLINICS.ESTABLISHED IN 2010, ILF-WEST BANK PROVIDES CRIMINAL DEFENSE SERVICES TO INDIGENT PERSONS ACCUSED OF CRIMES IN THE CIVILIAN COURTS OF THE WEST BANK (OCCUPIED PALESTINIAN TERRITORIES). IN 2016, ILF-WEST BANK PROVIDED DIRECT LEGAL ASSISTANCE TO 1,395 INDIGENT CLIENTS FROM 4 OFFICES, INCLUDING A NEW OFFICE ESTABLISHED IN NABLUS IN DECEMBER 2016. DURING 2016, THE ILF-WEST BANK CONTRACTED TO REPRESENT 1,001 NEW CLIENTS, A 75% INCREASE FROM 2015, INCLUDING 591 ADULT MEN, 15 ADULT WOMEN, AND 395 JUVENILES (389 BOYS AND 6 GIRLS). THROUGHOUT 2016, ILF-WEST BANK CONTINUED ITS DEDICATION TO PROTECTING THE RIGHTS OF JUVENILE ACCUSED. THE NEW PALESTINIAN JUVENILE CODE, WHICH CAME INTO FORCE IN MARCH 2016, REQUIRES THAT PROSECUTORS NOT PROCEED WITH CRIMINAL CASES AGAINST JUVENILES, INCLUDING BY PERFORMING INTERROGATIONS, WITHOUT A DEFENSE LAWYER PRESENT. ILF-WEST BANK HAS TAKEN A LEADING ROLE IN IMPLEMENTING THIS PROVISION, BY ENTERING INTO AN AGREEMENT WITH THE PROSECUTION DEPARTMENT TO MAKE ITS LAWYERS AVAILABLE TO PROVIDE ADVICE AND ASSISTANCE TO JUVENILES AT THE PROSECUTION STAGE. ILF-WEST BANK ALSO OPERATES LEGAL CLINICS THAT GIVE LAW STUDENTS THE OPPORTUNITY TO GAIN PRACTICAL EXPERIENCE IN CRIMINAL DEFENSE BY ASSISTING IN ACTUAL CASES. IN 2016, ILF-WEST BANK'S CLINICAL LEGAL EDUCATION PROGRAM TRAINED 7 LAW STUDENTS, INCLUDING 4 WOMEN. ALSO DURING 2016, ILF-WEST BANK PROVIDED CRIMINAL DEFENSE TRAINING TO 50 LAWYERS (OF WHICH 24 ARE FEMALE LAWYERS) FROM THE PALESTINIAN BAR ASSOCIATION. THE ILF-WEST BANK ALSO DESIGNED A "KNOW YOUR RIGHTS" POSTER WITH THE PURPOSE TO EDUCATE ORDINARY CITIZENS ABOUT THEIR BASIC RIGHTS IF CHARGED WITH A CRIME, AND DISTRIBUTED THEM IN SCHOOLS AND PUBLIC PLACES. THE POSTERS INCLUDE ILF-WEST BANK'S CONTACT INFORMATION SO PEOPLE CAN CONTACT IT FOR LEGAL ASSISTANCE.ESTABLISHED BY THE ILF IN 2008, ILF-NEPAL PROVIDES CRIMINAL DEFENSE SERVICES TO INDIGENT PERSONS ACCUSED OF CRIMES IN NEPAL, BOTH IN FORMAL JUDICIAL COURTS AND IN QUASI-JUDICIAL BODIES. BY THE END OF 2016, ILF-NEPAL HAD PROVIDED DIRECT LEGAL ASSISTANCE TO 5,873 INDIGENT CLIENTS. IN 2016, ILF-NEPAL REPRESENTED 1,321 INDIGENT CLIENTS FROM ITS 5 OFFICES, INCLUDING 1234 MEN, 85 WOMEN, 2 THIRD GENDER ADULTS, AND 67 JUVENILES (65 BOYS AND 2 GIRLS). ILF-NEPAL ALSO OPERATES LEGAL CLINICS THAT GIVE LAW STUDENTS THE OPPORTUNITY TO GAIN PRACTICAL EXPERIENCE IN CRIMINAL DEFENSE BY ASSISTING IN ACTUAL CASES. IN 2016, ILF-NEPAL'S CLINICAL LEGAL EDUCATION PROGRAM TRAINED 18 LAW STUDENTS. ALSO IN 2016, ILF-NEPAL CONDUCTED 5 INTENSIVE CRIMINAL DEFENSE TRAININGS TO A TOTAL OF 83 NEPALI LEGAL AID LAWYERS TO EDUCATE THEM ON BEST PRACTICES IN PROVIDING QUALITY REPRESENTATION TO INDIGENT ACCUSED DURING THE EARLIEST STAGES OF THE CRIMINAL CASE. ILF-NEPAL ALSO WORKED TO ADVANCE EARLY ACCESS TO COUNSEL BY NEGOTIATING WITH THE LALITPUR DISTRICT COURT TO ESTABLISH A PILOT MECHANISM TO APPOINT COUNSEL BEFORE THEIR FIRST COURT APPEARANCE AND BEFORE THE FIRST REMAND HEARING, AND HELD A SERIES OF ROUNDTABLES WITH STAKEHOLDERS TO ADVANCE THEIR UNDERSTANDING OF THEIR OBLIGATION TO FACILITATE THE RIGHT TO COUNSEL AT THE TIME OF ARREST.REGISTERED IN TUNISIA AS A NONGOVERNMENTAL ORGANIZATION IN 2015, ILF-TUNISIA PROVIDES CRIMINAL DEFENSE SERVICES TO INDIGENT PERSONS ACCUSED OF MISDEMEANOR CASES, IN WHICH THE ACCUSED DO NOT HAVE THE RIGHT TO APPOINTED COUNSEL BY THE GOVERNMENT. BY THE END OF 2016, ILF-TUNISIA HAD PROVIDED DIRECT LEGAL ASSISTANCE TO 171 INDIGENT CLIENTS CHARGED WITH CRIMES IN THE COURTS OF TUNIS. A KEY FOCUS OF ILF-TUNISIA IN 2016 WAS TO BRIDGE THE GAP BETWEEN NEW LAWS WHICH PROVIDE FOR THE RIGHT TO COUNSEL AT THE POLICE STATION AND CURRENT PRACTICES OF POLICE WHICH FAIL TO RECOGNIZE THESE RIGHTS, LEAVING THOUSANDS OF POOR AND MARGINALIZED PEOPLE VULNERABLE TO ABUSE AND COERCION DURING THIS CRITICAL STAGE IN THE JUSTICE PROCESS. AT THE END OF JUNE 2016, ILF-TUNISIA HAD DEVELOPED A GROUNDBREAKING DUTY LAWYER PROJECT WHEREBY ILF-TUNISIA LAWYERS BEGAN PROVIDING REPRESENTATION TO INDIGENT SUSPECTS AND ACCUSED AT POLICE STATIONS AT THE TIME OF ARREST, PROTECTING THEM FROM ILLEGAL DETENTION, COERCED STATEMENTS AND TORTURE AND ABUSE, AND HAVING A POSITIVE IMPACT ON THE OUTCOME OF THEIR CASES. ILF-TUNISIA LAWYERS ALSO WON AN IMPORTANT LEGAL VICTORY - PROTECTING AGAINST ARBITRARY ARREST AND ILLEGAL DETENTION. ILF-TUNISIA LAWYERS ARGUED THAT THE ARREST OF THE CLIENT WAS OUTSIDE OF THE CONSTITUTIONAL MANDATE THAT ARRESTS BE BASED ON A JUDICIAL WARRANT OR ON A FLAGRANT CRIME - NEITHER WAS PRESENT IN THIS CASE. THE COURT RULED THAT THE ILLEGALITY OF THE ARREST NULLIFIED THE EVIDENCE COLLECTED AGAINST THE CLIENT AND MADE HIS DETENTION ILLEGAL. AS A RESULT, THE CLIENT WAS RELEASED FROM DETENTION AND FOUND NOT GUILTY. EVEN MORE SIGNIFICANT WAS THAT FACT THAT THIS WAS A DRUG CASE. IN TUNISIA, COURTS HAVE GENERALLY REFUSED TO RELEASE ACCUSED IN DRUG CASES EVEN IN CASES OF MINOR DRUG POSSESSION AND WHERE NULLIFYING EVIDENCE EXISTS, OR WHERE THERE HAVE BEEN CLEAR RIGHTS VIOLATIONS OF THE RIGHTS OF THE ACCUSED. THIS VICTORY WAS AN EXAMPLE OF ILF-TUNISIA'S IMPACT ON THE LIVES OF ORDINARY CITIZENS, AND THE LARGER JUSTICE SYSTEM.TOTAL EXPENSES: $ 1,953,773
4b
(Code:
) (Expenses $
602,266
including grants of $
) (Revenue $
)
ADVICE AND ASSISTANCE: SEE SCHEDULE OADVICE AND ASSISTANCE: IN 2016, THE ILF PROVIDED ADVICE AND ASSISTANCE TO THE JUSTICE COMMUNITIES OF THE COUNTRIES IN WHICH IT WORKS, DELIVERING IN-DEPTH TRAINING AND ASSISTING IN THE REFORM OF THOSE COUNTRIES LEGAL AID SYSTEMS THROUGH ONGOING COLLABORATIVE RELATIONSHIPS. THE ILF ALSO RECEIVES REQUESTS FOR ADVICE AND ASSISTANCE FROM NEW COUNTRIES AROUND THE WORLD. IN AUGUST 2016, THE ILF'S EXECUTIVE DIRECTOR TRAVELED TO MYANMAR TO CONSULT WITH THE SUPREME COURT ON IMPLEMENTING THE COUNTRY'S NEW LAW ON LEGAL AID, ADOPTED IN JANUARY 2016 AND SUBSEQUENTLY AMENDED IN 2017. SHE ADVISED ON POLICIES AND STRATEGIES FOR ESTABLISHING AN EFFECTIVE STATE-SPONSORED LEGAL AID SYSTEM, PROVIDED AN OVERVIEW OF LEGAL AID DELIVERY SYSTEMS USED WORLDWIDE, AND COUNSELED STAKEHOLDERS ON POLICIES AND MECHANISMS FOR ENSURING QUALITY, EFFECTIVE LEGAL AID SERVICES FOR ALL INDIGENT ACCUSED. THESE POLICIES INCLUDE APPOINTMENT MECHANISMS THAT PROVIDE FOR ACCESS TO LEGAL AID AT THE TIME OF ARREST; ELIGIBILITY REQUIREMENTS THAT WON'T RESTRICT THE POOR'S ACCESS TO COUNSEL; AND QUALIFICATION AND PERFORMANCE STANDARDS AND MONITORING AND EVALUATION SYSTEMS. AS A STEP TOWARD ADDRESSING THE WORLDWIDE DEARTH OF INFORMATION AND CONSENSUS AROUND HOW QUALITY LEGAL AID SHOULD BE DEFINED AND MEASURED, THE ILF IN 2016 PUBLISHED A REPORT ENTITLED MEASURING JUSTICE: DEFINING AND EVALUATING QUALITY FOR CRIMINAL LEGAL AID PROVIDERS. THIS REPORT, WHICH THE ILF PRESENTENCED AT AN INTERNATIONAL LEGAL AID CONFERENCE IN ARGENTINA CONFERENCE, IS INTENDED TO CONTRIBUTE TO AN INTERNATIONAL CONSENSUS AROUND BEST PRACTICES IN DEFINING AND MEASURING QUALITY LEGAL AID. THE REPORT PRESENTS AN ARGUMENT FOR THE VALUE OF DEFINING AND MEASURING QUALITY IN LEGAL AID SERVICES; PROPOSES A SET OF CONSENSUS STANDARDS FOR DEFENSE QUALITY; MAKES THE CASE FOR THE IMPORTANCE OF USING DATA TO EVALUATE QUALITY; AND PROPOSES METRICS THAT DEFENDERS CAN USE TO EVALUATE QUALITY. THE REPORT WILL BE A CRITICALLY IMPORTANT TOOL, AS THERE IS CURRENTLY LITTLE INFORMATION ABOUT HOW STATES OR PROVIDERS SHOULD DEFINE OR MEASURE THE QUALITY OF LEGAL AID SERVICES. THE ILF ALSO CONTRIBUTED TO A TOOLKIT ON THE SUSTAINABLE DEVELOPMENT GOALS WHICH WAS JOINTLY DEVELOPED BY NAMATI, OPEN SOCIETY JUSTICE INITIATIVE, THE AMERICAN BAR ASSOCIATION RULE OF LAW INITIATIVE AND THE ILF ENTITLED "ADVOCACY: JUSTICE AND THE SDGS." THE PUBLICATION BROADLY FOCUSES ON HELPING CIVIL SOCIETY ORGANIZATIONS ADVOCATE WITH THEIR GOVERNMENTS TO IMPLEMENT SDG GOAL 16.THE ILF ALSO PROVIDES ADVICE AND ASSISTANCE TO INTERNATIONAL BODIES WORKING IN THE JUSTICE SECTOR. THE ILF WAS PART OF AN EXPERT GROUP ASSISTING THE DRAFTING OF THE UNDP/UNODC GLOBAL STUDY ON LEGAL AID WHICH IS INTENDED TO PROVIDE AN OVERVIEW OF THE CURRENT STATE OF LEGAL AID GLOBALLY IN ORDER TO STRENGTHEN THE KNOWLEDGE AND EVIDENCE BASE ON LEGAL AID. IN 2016, THE ILF PARTICIPATED IN SEVERAL STEERING COMMITTEE MEETINGS AND CONTINUED TO PROVIDE COMMENTS AND EDITS TO THE FINAL DRAFT DOCUMENT. IN ADDITION TO PROVIDING GUIDANCE AND INPUT THROUGH THE STUDY, THE ILF PROVIDED SPECIFIC INPUT ON ILF PRACTICES THAT ARE OF USE TO LEGAL AID PROVIDERS WORLDWIDE: INCLUDING METHODS FOR ENSURING QUALITY AND EFFECTIVE LEGAL AID SERVICES FOR CRIMINAL DEFENSE, DRAWING FROM THE ILF'S EXTENSIVE EXPERIENCE IN UTILIZING MENTORING IN STRENGTHEN THE QUALITY OF LEGAL AID SERVICES; AND A CASE STUDY FROM THE ILF'S WORK IN NEPAL, SHOWING HOW CIVIL SOCIETY CAN BRIDGE GAPS IN LEGAL AID SERVICE PROVISION WHEN GOVERNMENTS ARE NOT UP TO THE TASK. THE GLOBAL STUDY ON LEGAL AID WAS OFFICIALLY LAUNCHED AT AN INTERNATIONAL LEGAL AID CONFERENCE IN ARGENTINA AT THE END OF 2016.TOTAL EXPENSES: $602,266
4c
(Code:
) (Expenses $
260,978
including grants of $
) (Revenue $
34,786
)
ADVOCACY: SEE SCHEDULE OADVOCACY: THE ILF HAS TAKEN A LEADING ADVOCACY ROLE IN ADVANCING THE RIGHTS OF INDIGENT ACCUSED PERSONS WORLDWIDE. THE ILF'S ADVOCACY HAS HELPED RAISE AWARENESS OF THE GLOBAL CRISIS IN CRIMINAL LEGAL AID SERVICES, AND SHARED INFORMATION AND BEST PRACTICES ABOUT HOW COUNTRIES CAN PROVIDE MORE EFFECTIVE CRIMINAL DEFENSE SERVICES TO THE POOR. THROUGHOUT 2016, THE ILF HAS TAKEN STEPS TO PROMOTE ACCESS TO LEGAL AID AS A CRUCIAL ASPECT OF ACCESS TO JUSTICE IN THE NEW SUSTAINABLE DEVELOPMENT GOALS, AND HAS PUSHED FOR EARLIER AND MORE EFFECTIVE ACCESS TO LEGAL AID IN ALL COUNTRIES IN WHICH IT WORKS.BUILDING ON THE SUCCESS OF ITS 2014 SOUTH AFRICA CONFERENCE, IN NOVEMBER 2016, THE ILF CO-HOSTED THE SECOND INTERNATIONAL CONFERENCE ON ACCESS TO LEGAL AID IN CRIMINAL JUSTICE SYSTEMS IN ARGENTINA WITH THE GOVERNMENT OF ARGENTINA, THE MINISTERIO PUBLICO DE LA DEFENSA DE ARGENTINA (FEDERAL PUBLIC DEFENDER'S OFFICE), THE UNITED NATIONS DEVELOPMENT PROGRAMME, AND THE UNITED NATIONS OFFICE ON DRUGS AND CRIME. THE CONFERENCE BROUGHT TOGETHER OVER 250 LEGAL AID POLICY MAKERS, PRACTITIONERS AND EXPERTS FROM OVER 50 COUNTRIES AND 12 REGIONAL AND INTERNATIONAL ORGANIZATIONS TO DISCUSS PRACTICAL AND ACHIEVABLE SOLUTIONS TO MEETING THE PRESSING CRIMINAL LEGAL AID SERVICE NEEDS OF THE WORLD'S POOR. WITH THE ARGENTINA CONFERENCE, THE ILF HAS SUCCESSFULLY ESTABLISHED THESE INTERNATIONAL LEGAL AID CONFERENCES AS A BIENNIAL EVENT. THE BUENOS AIRES DECLARATION CALLS FOR THE THIRD INTERNATIONAL CONFERENCE ON ACCESS TO LEGAL AID IN CRIMINAL JUSTICE SYSTEMS TO BE HELD IN 2018, AND A NUMBER OF COUNTRIES HAVE EXPRESSED INTEREST IN HOSTING THE THIRD INTERNATIONAL LEGAL AID CONFERENCE. THE ILF ALSO MADE SIGNIFICANT PROGRESS IN 2016 TOWARD ESTABLISHING AN INTERNATIONAL LEGAL AID NETWORK (ILAN) TO LINK CRIMINAL LEGAL AID PROVIDERS AND ADVOCATES AROUND THE WORLD. IN MAY 2016, AT THE 25TH ANNUAL UN COMMISSION ON CRIME PREVENTION AND CRIMINAL JUSTICE (CCPCJ), THE ILF WORKED WITH STATE PARTNERS TO DRAFT A RESOLUTION CALLING FOR ESTABLISHMENT OF ILAN. ON MAY 27, 2016, RESOLUTION 25/2, "PROMOTING LEGAL AID, INCLUDING THROUGH A NETWORK OF LEGAL AID PROVIDERS" WAS ADOPTED AT THE CCPCJ. THE RESOLUTION SUPPORTS ESTABLISHING A GLOBAL NETWORK FOR LEGAL AID PROVIDERS WHICH WILL FACILITATE SHARING EXPERIENCES IN ADDRESSING COMMON CHALLENGES TO PROVIDING LEGAL AID TO THE INDIGENT ACCUSED, THE RESOLUTION ALSO RECOMMENDS THAT PARTICIPANTS OF THE ARGENTINA CONFERENCE CONSIDER POTENTIAL OPTIONS FOR ESTABLISHING A GLOBAL LEGAL AID NETWORK. ALSO AT THE CCPCJ, THE ILF CO-HOSTED A SIDE EVENT ON "GLOBAL COOPERATION IN STRENGTHENING ACCESS TO LEGAL AID," ALONG WITH THE GOVERNMENTS OF THE UNITED STATES, ARGENTINA AND SOUTH AFRICA, AND UNODC. THE EVENT DISCUSSED PROGRESS ON GLOBAL COOPERATION SINCE THE JOHANNESBURG DECLARATION (THE OUTCOME DOCUMENT OF THE 2014 SOUTH AFRICA CONFERENCE), AS WELL AS THE NEED FOR AND PURPOSE OF A GLOBAL LEGAL AID NETWORK. AT THE CLOSE OF THE ARGENTINA CONFERENCE, ILAN WAS OFFICIALLY LAUNCHED, WITH PARTICIPANTS CALLING FOR ITS ESTABLISHMENT VIA THE CONFERENCE'S OUTCOME DOCUMENT.THE ILF ALSO HELD SEVERAL EVENTS TO PROMOTE THE INCLUSION OF ACCESS TO LEGAL AID IN THE SUSTAINABLE DEVELOPMENT GOALS IN 2016. ON FEBRUARY 24, 2016, THE ILF CO-HOSTED A PANEL DISCUSSION AT THE UNITED NATIONS HEADQUARTERS ON MEASURING ACCESS TO JUSTICE FOR ALL: ACCESS TO LEGAL AID AS A MEANS OF MEASURING SUSTAINABLE DEVELOPMENT GOAL SDG 16.3. THE EVENT WAS CO-HOSTED BY THE PERMANENT MISSIONS OF SOUTH AFRICA AND ARGENTINA TO THE UN, THE UNITED STATES MISSION TO THE UN, AND UNDP. THIS PANEL DISCUSSED THE IMPORTANCE OF ACCESS TO LEGAL AID FOR THE POOR AND MARGINALIZED; CONNECTIONS BETWEEN THE LACK OF MEANINGFUL ACCESS TO LEGAL AID AND POVERTY AND DISCRIMINATION; AND HOW ACCESS TO LEGAL AID CAN MEASURE PROGRESS TOWARD TARGET 16.3 OF THE SUSTAINABLE DEVELOPMENT GOALS. IMPORTANTLY, U.S. AMBASSADOR SAMANTHA POWER PROVIDED OPENING REMARKS AT THE PANEL, MAKING CLEAR U.S. SUPPORT FOR INCLUDING ACCESS TO LEGAL AID AS A MEASURE OF ACCESS TO JUSTICE, AND BRINGING MORE ATTENTION TO THE ISSUE. CONTINUING ITS ADVOCACY, AT THE END OF MARCH 2016, THE ILF HOSTED A MEETING OF MEMBER STATE REPRESENTATIVES TO DISCUSS THE KEY ROLE THEY PLAY IN SHAPING THE SUSTAINABLE DEVELOPMENT GOAL INDICATOR ADOPTION AND REPORTING PROCESS. IN LATE MAY 2016, THE ILF'S EXECUTIVE DIRECTOR TRAVELLED TO JAKARTA FOR THE ASSOCIATION OF SOUTHEAST ASIAN NATIONS (ASEAN)'S REGIONAL CONSULTATION ON SUSTAINABLE DEVELOPMENT GOALS, ACCESS TO JUSTICE AND LEGAL AID. THE ILF ALSO ADVOCATED FOR THE INCLUSION OF AN ACCESS TO LEGAL AID INDICATOR AT THE PREPARED FOR THE CIVIL SOCIETY CONSULTATION WITH THE WHITE HOUSE LEGAL AID INTERAGENCY ROUNDTABLE ON GOAL 16 ACCESS TO JUSTICE INDICATORS AND DATA, HELD ON SEPT. 15, 2016 IN WASHINGTON D.C.TOTAL EXPENSES: $260,978
4d
Other program services (Describe in Schedule O.)
(Expenses $
including grants of $
) (Revenue $
)
4e
Total program service expenses
2,817,017
Form
990
(2016)
Page 3
Form 990 (2016)
Page
3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?
If "Yes," complete Schedule A
.....................
1
Yes
2
Is the organization required to complete
Schedule B, Schedule of Contributors
(see instructions)?
...
2
Yes
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?
If "Yes," complete Schedule C, Part I
.............
3
No
4
Section 501(c)(3) organizations.
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?
If "Yes," complete Schedule C, Part II
..............
4
No
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?
If "Yes," complete Schedule C, Part III
.................
5
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?
If "Yes," complete Schedule D, Part I
..................
6
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures?
If "Yes," complete Schedule D, Part II
...
7
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets?
If "Yes," complete Schedule D, Part III
.............
8
No
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services?
If "Yes," complete Schedule D, Part IV
..............
9
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?
If "Yes," complete Schedule D, Part V
......
10
No
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10?
If "Yes," complete Schedule D, Part VI.
...................
11a
Yes
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16?
If "Yes," complete Schedule D, Part VII
.......
11b
No
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16?
If "Yes," complete Schedule D, Part VIII
.......
11c
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16?
If "Yes," complete Schedule D, Part IX
............
11d
No
e
Did the organization report an amount for other liabilities in Part X, line 25?
If "Yes," complete Schedule D, Part X
11e
Yes
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)?
If "Yes," complete Schedule D, Part X
11f
Yes
12a
Did the organization obtain separate, independent audited financial statements for the tax year?
If "Yes," complete Schedule D, Parts XI and XII
.................
12a
Yes
b
Was the organization included in consolidated, independent audited financial statements for the tax year?
If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional
12b
No
13
Is the organization a school described in section 170(b)(1)(A)(ii)?
If "Yes," complete Schedule E
13
No
14a
Did the organization maintain an office, employees, or agents outside of the United States?
.....
14a
Yes
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?
If "Yes," complete Schedule F, Parts I and IV
.........
14b
Yes
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization?
If “Yes,” complete Schedule F, Parts II and IV
.....
15
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals?
If “Yes,” complete Schedule F, Parts III and IV
...
16
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e?
If "Yes," complete Schedule G, Part I
(see instructions)
....
17
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a?
If "Yes," complete Schedule G, Part II
............
18
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a?
If "Yes," complete Schedule G, Part III
...................
19
No
Form
990
(2016)
Page 4
Form 990 (2016)
Page
4
Part IV
Checklist of Required Schedules
(continued)
Yes
No
20a
Did the organization operate one or more hospital facilities?
If "Yes," complete Schedule H
....
20a
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1?
If “Yes,” complete Schedule I, Parts I and II
.....
21
No
22
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2?
If “Yes,” complete Schedule I, Parts I and III
........
22
No
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees?
If "Yes," complete Schedule J
.......................
23
No
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?
If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a
...............
24a
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?
...
24b
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds?
...............
24c
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?
...
24d
25a
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations.
Did the organization engage in an excess benefit transaction with a disqualified person during the year?
If "Yes," complete Schedule L, Part I
............
25a
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ?
If "Yes," complete Schedule L, Part I
...................
25b
No
26
Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?
If "Yes," complete Schedule L, Part II
................
26
No
27
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?
If "Yes," complete Schedule L, Part III
.........
27
No
28
Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, or key employee?
If "Yes," complete Schedule L,
Part IV
........................
28a
No
b
A family member of a current or former officer, director, trustee, or key employee?
If "Yes," complete Schedule L, Part IV
.....................
28b
No
c
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?
If "Yes," complete Schedule L, Part IV
...
28c
No
29
Did the organization receive more than $25,000 in non-cash contributions?
If "Yes," complete Schedule M
..
29
No
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?
If "Yes," complete Schedule M
.............
30
No
31
Did the organization liquidate, terminate, or dissolve and cease operations?
If "Yes," complete Schedule N, Part I
.
31
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?
If "Yes," complete Schedule N, Part II
...........
32
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?
If "Yes," complete Schedule R, Part I
........
33
No
34
Was the organization related to any tax-exempt or taxable entity?
If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1
.........................
34
No
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
No
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)?
If "Yes," complete Schedule R, Part V, line 2
...
35b
36
Section 501(c)(3) organizations.
Did the organization make any transfers to an exempt non-charitable related organization?
If "Yes," complete Schedule R, Part V, line 2
.............
36
No
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?
If "Yes," complete Schedule R, Part VI
37
No
38
Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11b and 19?
Note.
All Form 990 filers are required to complete Schedule O.
............
38
Yes
Form
990
(2016)
Page 5
Form 990 (2016)
Page
5
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V
...........
Yes
No
1a
Enter the number reported in Box 3 of Form 1096 Enter -0- if not applicable
..
1a
15
b
Enter the number of Forms W-2G included in line 1a.
Enter -0-
if not applicable
.
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?
..................
1c
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return
..................
2a
11
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
Note.
If the sum of lines 1a and 2a is greater than 250, you may be required to e-file (see instructions)
2b
Yes
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?
...
3a
No
b
If “Yes,” has it filed a Form 990-T for this year?
If “No” to line 3b, provide an explanation in Schedule O
...
3b
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?
..
4a
Yes
b
If "Yes," enter the name of the foreign country:
AF
,
NP
,
TS
,
OC
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?
..
5a
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T?
............
5c
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?
...
6a
No
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?
......................
6b
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?
....................
7a
No
b
If "Yes," did the organization notify the donor of the value of the goods or services provided?
.....
7b
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?
.........................
7c
No
d
If "Yes," indicate the number of Forms 8282 filed during the year
....
7d
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?
7e
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?
..
7f
No
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?
......................
7g
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?
..........................
7h
8
Sponsoring organizations maintaining donor advised funds.
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?
.........................
8
9a
Did the sponsoring organization make any taxable distributions under section 4966?
...
9a
b
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?
...
9b
10
Section 501(c)(7) organizations.
Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12
...
10a
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
11
Section 501(c)(12) organizations.
Enter:
a
Gross income from members or shareholders
.........
11a
b
Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.)
..........
11b
12a
Section 4947(a)(1) non-exempt charitable trusts.
Is the organization filing Form 990 in lieu of Form 1041?
12a
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year.
12b
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state?
Note.
See the instructions for additional information the organization must report on Schedule O.
13a
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans
....
13b
c
Enter the amount of reserves on hand
............
13c
14a
Did the organization receive any payments for indoor tanning services during the tax year?
.....
14a
No
b
If "Yes," has it filed a Form 720 to report these payments?
If "No," provide an explanation in Schedule O
..
14b
Form
990
(2016)
Page 6
Form 990 (2016)
Page
6
Part VI
Governance, Management, and Disclosure
For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines
8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI
..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year
1a
9
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent
1b
9
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee?
.................
2
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person?
.
3
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed?
...........................
4
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets?
.
5
No
6
Did the organization have members or stockholders?
................
6
No
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body?
....................
7a
No
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body?
...................
7b
No
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body?
.......................
8a
Yes
b
Each committee with authority to act on behalf of the governing body?
............
8b
Yes
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address?
If "Yes," provide the names and addresses in Schedule O
.......
9
No
Section B. Policies
(
This Section B requests information about policies not required by the Internal Revenue Code.
)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates?
............
10a
Yes
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
Yes
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form?
............................
11a
Yes
b
Describe in Schedule O the process, if any, used by the organization to review this Form 990.
.....
12a
Did the organization have a written conflict of interest policy?
If "No," go to line 13
.......
12a
Yes
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts?
..........................
12b
Yes
c
Did the organization regularly and consistently monitor and enforce compliance with the policy?
If "Yes," describe in Schedule O how this was done
...................
12c
Yes
13
Did the organization have a written whistleblower policy?
...............
13
Yes
14
Did the organization have a written document retention and destruction policy?
.........
14
Yes
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official
...........
15a
Yes
b
Other officers or key employees of the organization
................
15b
No
If "Yes" to line 15a or 15b, describe the process in Schedule O (see instructions).
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year?
......................
16a
No
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements?
............
16b
Section C. Disclosure
17
List the States with which a copy of this Form 990 is required to be filed
NY
18
Section 6104 requires an organization to make its Form 1023 (or 1024 if applicable), 990, and 990-T (501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
Own website
Another's website
Upon request
Other (explain in Schedule O)
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, address, and telephone number of the person who possesses the organization's books and records:
JENNIFER SMITH EXECUTIVE DIRECTOR
315 WEST 39TH STREET ROOM 507
NEW YORK
,
NY
10018
(212) 608-1188
Form
990
(2016)
Page 7
Form 990 (2016)
Page
7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII
..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a
Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
List all of the organization’s
current
officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.
List all of the organization’s
current
key employees, if any. See instructions for definition of "key employee."
List the organization’s five
current
highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the
organization and any related organizations.
List all of the organization’s
former
officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.
List all of the organization’s
former directors or trustees
that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.
List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest
compensated employees; and former such persons.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and Title
(B)
Average hours per week (list any hours for related organizations below dotted line)
(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee)
(D)
Reportable compensation from the organization (W- 2/1099-MISC)
(E)
Reportable compensation from related organizations (W- 2/1099-MISC)
(F)
Estimated amount of other compensation from the organization and related organizations
(1)
ROBERT QUAINTANCE
......................................................................
CHAIRMAN
2.00
.................
X
X
0
0
0
(2)
PHILIPP ACKERMANN
......................................................................
VICE CHAIR (THRU 01/2016)
0.50
.................
X
X
0
0
0
(3)
BARONESS VIVIEN STERN
......................................................................
VICE CHAIR
0.50
.................
X
X
0
0
0
(4)
JUDGE AILEEN DONNELLY
......................................................................
SECRETARY
2.00
.................
X
X
0
0
0
(5)
ERNEST DUNCAN
......................................................................
TREASURER
2.00
.................
X
X
0
0
0
(6)
JAMES COCKAYNE
......................................................................
DIRECTOR (THRU 12/2016)
0.50
.................
X
0
0
0
(7)
STEPHANIE KLEIN AHLBRANDT
......................................................................
DIRECTOR
0.50
.................
X
0
0
0
(8)
JUDGE DUNSTAN MLAMBO
......................................................................
DIRECTOR
0.50
.................
X
0
0
0
(9)
RICK JONES
......................................................................
DIRECTOR
0.50
.................
X
0
0
0
(10)
NATALIE REA
......................................................................
DIRECTOR
0.50
.................
X
804
0
0
(11)
SYBILLE OSTEN VAA
......................................................................
DIRECTOR
0.50
.................
X
0
0
0
(12)
JENNIFER SMITH
......................................................................
EXECUTIVE DIRECTOR
60.00
.................
X
137,190
0
1,400
Form
990
(2016)
Page 8
Form 990 (2016)
Page
8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
(continued)
(A)
Name and Title
(B)
Average hours per week (list any hours for related organizations below dotted line)
(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee)
(D)
Reportable compensation from the organization (W- 2/1099-MISC)
(E)
Reportable compensation from related organizations (W- 2/1099-MISC)
(F)
Estimated amount of other compensation from the organization and related organizations
1b
Sub-Total
................
c
Total from continuation sheets to Part VII, Section A
....
d
Total (add lines 1b and 1c)
...........
137,994
0
1,400
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization
1
Yes
No
3
Did the organization list any
former
officer, director or trustee, key employee, or highest compensated employee on line 1a?
If "Yes," complete Schedule J for such individual
..............
3
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000?
If "Yes," complete Schedule J for such
individual
...........................
4
No
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization?
If "Yes," complete Schedule J for such person
........
5
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(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 $100,000 of compensation from the organization
0
Form
990
(2016)
Page 9
Form 990 (2016)
Page
9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII
.............
(A)
Total revenue
(B)
Related or
exempt
function
revenue
(C)
Unrelated
business
revenue
(D)
Revenue
excluded from
tax under sections
512-514
1a
Federated campaigns
..
1a
b
Membership dues
..
1b
c
Fundraising events
..
1c
d
Related organizations
1d
e
Government grants (contributions)
1e
2,771,706
f
All other contributions, gifts, grants, and similar amounts not included above
1f
427,095
g
Noncash contributions included
in lines 1a-1f:$
h Total.
Add lines 1a-1f
.......
3,198,801
Business Code
2a
LEGAL SERVICES
900099
34,786
34,786
b
TRAINING INCOME
900099
6,100
6,100
c
d
e
f
All other program service revenue .
g
Total.
Add lines 2a–2f
....
40,886
3
Investment income (including dividends, interest, and other
similar amounts)
......
192
192
4
Income from investment of tax-exempt bond proceeds
5
Royalties
...........
(ii) Personal
(i) Real
6a
Gross rents
b
Less: rental expenses
c
Rental income or (loss)
d
Net rental income or (loss)
......
(ii) Other
(i) Securities
7a
Gross amount from sales of assets other than inventory
b
Less: cost or other basis and sales expenses
c
Gain or (loss)
d
Net gain or (loss)
.....
8a
Gross income from fundraising events (not including $
of contributions reported on line 1c).
See Part IV, line 18
....
a
b
Less: direct expenses
...
b
c
Net income or (loss) from fundraising events
..
9a
Gross income from gaming activities.
See Part IV, line 19
...
a
b
Less: direct expenses
...
b
c
Net income or (loss) from gaming activities
..
10a
Gross sales of inventory, less
returns and allowances
..
a
b
Less: cost of goods sold
..
b
c
Net income or (loss) from sales of inventory
..
Business Code
Miscellaneous Revenue
11a
REFUND
900099
3,214
3,214
b
MISCELLANEOUS REVENUE
900099
45
45
c
d
All other revenue
....
e
Total.
Add lines 11a–11d
......
3,259
12
Total revenue.
See Instructions.
.....
3,243,138
40,886
0
3,451
Form
990
(2016)
Page 10
Form 990 (2016)
Page
10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).
Check if Schedule O contains a response or note to any line in this Part IX
..............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII.
(A)
Total expenses
(B)
Program service
expenses
(C)
Management and
general expenses
(D)
Fundraising
expenses
1
Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21
2
Grants and other assistance to domestic individuals. See Part IV, line 22
3
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, line 15 and 16.
4
Benefits paid to or for members
5
Compensation of current officers, directors, trustees, and key employees
....
143,455
79,262
49,928
14,265
6
Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)
....
7
Other salaries and wages
2,046,008
1,648,270
379,280
18,458
8
Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions)
....
3,465
1,596
1,788
81
9
Other employee benefits
.......
95,923
56,838
35,938
3,147
10
Payroll taxes
...........
55,594
27,034
26,029
2,531
11
Fees for services (non-employees):
a
Management
......
b
Legal
.........
57,206
57,206
c
Accounting
...........
68,635
41,894
24,372
2,369
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)
170,919
130,921
36,501
3,497
12
Advertising and promotion
....
13
Office expenses
.......
134,861
104,994
28,712
1,155
14
Information technology
......
51,164
41,775
8,919
470
15
Royalties
..
16
Occupancy
...........
230,888
168,748
57,845
4,295
17
Travel
............
310,453
285,893
24,560
18
Payments of travel or entertainment expenses for any federal, state, or local public officials
.
19
Conferences, conventions, and meetings
....
23,616
16,563
7,053
20
Interest
...........
21
Payments to affiliates
.......
22
Depreciation, depletion, and amortization
..
13,090
9,884
3,206
23
Insurance
...
16,338
10,498
5,414
426
24
Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a
CURRENCY TRANSLATION LO
68,801
68,801
b
EQUIPMENT
51,081
45,013
5,775
293
c
REPAIRS & MAINTENANCE
15,818
13,858
1,918
42
d
WORKSHOPS & TRAINING
7,417
6,647
702
68
e
All other expenses
2,186
1,322
797
67
25
Total functional expenses.
Add lines 1 through 24e
3,566,918
2,817,017
698,737
51,164
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).
Form
990
(2016)
Page 11
Form 990 (2016)
Page
11
Part X
Balance Sheet
Check if Schedule O contains a response or note to any line in this Part IX
..............
(A)
Beginning of year
(B)
End of year
1
Cash–non-interest-bearing
........
366,087
1
258,785
2
Savings and temporary cash investments
.........
381,976
2
484,231
3
Pledges and grants receivable, net
......
2,660,474
3
2,410,167
4
Accounts receivable, net
.............
4
5
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L
.............
5
6
Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
..............
6
7
Notes and loans receivable, net
....
7
8
Inventories for sale or use
........
8
9
Prepaid expenses and deferred charges
......
22,956
9
15,233
10a
Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D
10a
106,792
b
Less: accumulated depreciation
10b
28,117
80,036
10c
78,675
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
...........
16,125
15
20,555
16
Total assets.
Add lines 1 through 15 (must equal line 34)
...
3,527,654
16
3,267,646
17
Accounts payable and accrued expenses
.....
186,632
17
219,720
18
Grants payable
...
18
19
Deferred revenue
.........
19
20
Tax-exempt bond liabilities
.........
20
21
Escrow or custodial account liability.
Complete Part IV of Schedule D
21
22
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
persons.
Complete Part II of Schedule L
..
22
23
Secured mortgages and notes payable to unrelated third parties
..
23
24
Unsecured notes and loans payable to unrelated third parties
..
24
25
Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24).
Complete Part X of Schedule D
0
25
30,684
26
Total liabilities.
Add lines 17 through 25
..
186,632
26
250,404
Organizations that follow SFAS 117 (ASC 958),
check here
and complete lines 27 through 29, and lines 33 and 34.
27
Unrestricted net assets
357,794
27
364,759
28
Temporarily restricted net assets
...........
2,983,228
28
2,652,483
29
Permanently restricted net assets
29
Organizations that do not follow SFAS 117 (ASC 958),
check here
and complete lines 30 through 34.
30
Capital stock or trust principal, or current funds
.....
30
31
Paid-in or capital surplus, or land, building or equipment fund
...
31
32
Retained earnings, endowment, accumulated income, or other funds
32
33
Total net assets or fund balances
...........
3,341,022
33
3,017,242
34
Total liabilities and net assets/fund balances
........
3,527,654
34
3,267,646
Form
990
(2016)
Page 12
Form 990 (2016)
Page
12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI
..............
1
Total revenue (must equal Part VIII, column (A), line 12)
............
1
3,243,138
2
Total expenses (must equal Part IX, column (A), line 25)
............
2
3,566,918
3
Revenue less expenses. Subtract line 2 from line 1
..............
3
-323,780
4
Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A))
..
4
3,341,022
5
Net unrealized gains (losses) on investments
...............
5
6
Donated services and use of facilities
.................
6
7
Investment expenses
.....................
7
8
Prior period adjustments
.....................
8
9
Other changes in net assets or fund balances (explain in Schedule O)
........
9
0
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33, column (B))
10
3,017,242
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII
.............
Yes
No
1
Accounting method used to prepare the Form 990:
Cash
Accrual
Other
If the organization changed its method of accounting from a prior year or checked "Other," explain in
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
Separate basis
Consolidated basis
Both consolidated and separate basis
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
Separate basis
Consolidated basis
Both consolidated and separate basis
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight
of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133?
3a
Yes
b
If "Yes," did the organization undergo the required audit or audits?
If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
Yes
Form
990
(2016)
Form 990 (2016)
Additional Data
Software ID:
Software Version:
Form 990, Special Condition Description:
Special Condition Description