| FORM 990, PART I, LINE 1: |
FOUNDED IN 2001, THE INTERNATIONAL LEGAL FOUNDATION (ILF) IS A LEADING GLOBAL ADVOCATE FOR THE RIGHT OF THE INDIGENT ACCUSED TO LEGAL REPRESENTATION. THE ILF'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. THE ILF HAS REPRESENTED MORE THAN 50,000 POOR PEOPLE ACCUSED OF CRIMES IN AFGHANISTAN, NEPAL, THE WEST BANK, AND TUNISIA, AND HAS TRAINED HUNDREDS OF LAWYERS TO PROVIDE EFFECTIVE LEGAL AID SERVICES TO POOR AND MARGINALIZED ACCUSED. THE ULTIMATE GOAL OF THE ILF IS TO ESTABLISH EFFECTIVE, SUSTAINABLE, LOCALLY-RUN, GOVERNMENT-SUPPORTED PUBLIC DEFENDER SYSTEMS IN POST-CONFLICT AND TRANSITIONAL COUNTRIES. ON APRIL 1, 2017, THE ILF SUCCESSFULLY SPUN OFF ITS NEPAL PUBLIC DEFENDER PROGRAM, ESTABLISHING THE FIRST LOCAL NEPALI PUBLIC DEFENDER ORGANIZATION, THE PUBLIC DEFENDER SOCIETY OF NEPAL. THE ILF ALSO PERFORMS HIGH-LEVEL ADVOCACY, PUSHING COUNTRIES, INTERNATIONAL INSTITUTIONS, AND DONORS TO PRIORITIZE LEGAL AID AS A FUNDAMENTAL HUMAN RIGHT AND A CRUCIAL GLOBAL DEVELOPMENT ISSUE. THE ILF HAS CREATED FOUR WELL-FUNCTIONING PUBLIC DEFENDER PROGRAMS IN AFGHANISTAN, NEPAL, THE WEST BANK, AND TUNISIA THAT HAVE PROVIDED CRIMINAL DEFENSE SERVICES TO OVER 50,000 POOR MEN, WOMEN AND CHILDREN. IN 2017, THE ILF IS OPENING A FIFTH PUBLIC DEFENDER PROGRAM IN MYANMAR. OUR APPROACH IS UNIQUELY EFFECTIVE BECAUSE IT CHANGES BEHAVIORS AS WELL AS SYSTEMS, DEVELOPING A STRONG LOCAL DEFENSE BAR THROUGH INTENSIVE MENTORING WHILE SIMULTANEOUSLY WORKING TO BUILD INSTITUTIONALIZED, SUSTAINABLE PUBLIC DEFENDER SYSTEMS. MENTORING IS CARRIED OUT BY EXPERIENCED INTERNATIONAL CRIMINAL DEFENSE LAWYERS, KNOWN AS INTERNATIONAL FELLOWS, WHO VOLUNTEER TO WORK IN THE ILF'S PUBLIC DEFENDER OFFICES ON THREE-MONTH ROTATIONS, ACTING AS SENIOR ASSOCIATES TO THEIR LOCAL COLLEAGUES. AS OF THE END OF 2016, MORE THAN 60 FELLOWS HAVE HELPED TO TRANSFORM THE ROLE OF LOCAL LAWYERS IN AFGHANISTAN, NEPAL, THE WEST BANK, AND TUNISIA FROM THAT OF PASSIVE PARTICIPANTS IN THE CRIMINAL JUSTICE PROCESS TO PROACTIVE ADVOCATES FOR THE RIGHTS OF THEIR CLIENTS. AS A RESULT OF THE ILF'S COURT ADVOCACY, JUDGES HAVE ACCEPTED THE IMPORTANCE OF THEIR ROLE IN THE JUSTICE SYSTEM AND THEIR ABILITY TO MAKE LEGAL RULINGS, CHANGING POLICIES AND PRACTICES AND STRENGTHENING FAIR TRIAL RIGHTS. THE ILF HAS WON NOTABLE VICTORIES IN THE TRIAL COURTS OF EACH COUNTRY THAT RESULTED IN MANY CLIENTS WHO HAD LANGUISHED IN DETENTION FOR YEARS BEING RELEASED AND INNOCENT MEN, WOMEN AND CHILDREN BEING ACQUITTED, AS WELL AS LANDMARK LEGAL VICTORIES IN THE APPELLATE AND SUPREME COURTS. IN EVERY COUNTRY IN WHICH IT WORKS, THE ILF WORKS TO PROVIDE INDIGENT ACCUSED PERSONS WITH PROMPT ACCESS TO A LAWYER, GUARANTEEING THE RIGHT TO EFFECTIVE LEGAL REPRESENTATION. IN ITS ESTABLISHED AFGHANISTAN, NEPAL, AND WEST BANK OFFICES, THE ILF IS WIDELY REGARDED AS THE BEST LEGAL AID PROVIDER IN THE COUNTRY, AND IS REGULARLY CALLED UPON TO PROVIDE TRAINING AND SUPPORT TO THE JUSTICE SECTOR. |
| FORM 990, PART VI, SECTION B, LINE 11B |
THE DRAFT FORM 990 WAS PREPARED BY THE OUTSIDE ACCOUNTANTS AND REVIEWED BY THE EXECUTIVE DIRECTOR AND FINANCE DIRECTOR. A FINAL DRAFT COPY IS SUBMITTED TO THE FINANCE AND AUDIT COMMITTEE OF THE BOARD OF DIRECTORS FOR REVIEW AND DISCUSSION WITH THE OUTSIDE ACCOUNTANT. THE DRAFT COPY OF THE FORM 990 AND DOCUMENTED RECOMMENDATIONS FROM THE AUDIT COMMITTEE ARE FORWARDED TO THE BOARD OF DIRECTORS ELECTRONICALLY FOR REVIEW AND APPROVAL PRIOR TO SUBMISSION TO THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C |
THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS APPLICABLE TO BOARD MEMBERS, OFFICERS, AND MEMBERS OF A COMMITTEE WITH DELEGATED POWERS OF THE BOARD AND KEY EMPLOYEES. DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO SUBMIT ANNUAL CONFLICT OF INTEREST STATEMENTS (OR PROMPTLY UPON THE ESTABLISHMENT OF A RELATIONSHIP THAT MAY CAUSE A CONFLICT OF INTEREST) TO THE SECRETARY WHO SUBMITS THESE STATEMENTS TO THE CHAIR OF THE AUDIT COMMITTEE AND ANY INTERESTED PERSON MUST DISCLOSE ANY FINANCIAL INTEREST TO THE AUDIT COMMITTEE AND DISCLOSE MATERIAL FACTS TO THE BOARD. THE BOARD MAY REQUEST THAT AN INTERESTED PERSON MAKE A PRESENTATION AT THE RELEVANT BOARD MEETING OR CONFERENCE CALL, BUT ANY SUCH PRESENTATION MUST OCCUR PRIOR TO THE COMMENCEMENT OF DELIBERATION OR VOTING ON THE CONFLICT OF INTEREST BY THE BOARD. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS AND ANY SUCH PRESENTATION OR DISCUSSION WITH THE INTERESTED PERSON, THE INTERESTED PERSON SHALL LEAVE THE MEETING OR CONFERENCE CALL DURING THE DELIBERATION AND THE VOTE ON THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. IF THE INTERESTED PERSON IS A DIRECTOR, THE REMAINING DIRECTORS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. AN INTERESTED PERSON SHALL NOT ATTEMPT TO INFLUENCE IMPROPERLY ANY DELIBERATIONS OR VOTES ON THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. IF THE INTERESTED PERSON IS A DIRECTOR, THE CHAIRPERSON OF THE BOARD SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER EXERCISING DUE DILIGENCE, THE BOARD SHALL DETERMINE WHETHER THE ILF CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE BOARD SHALL DETERMINE BY A MAJORITY VOTE, AND BY MAJORITY VOTE OF THE DISINTERESTED DIRECTORS IF THE INTERESTED PERSON IS A DIRECTOR, WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ILF'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION, THE BOARD SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. |
| FORM 990, PART VI, SECTION B, LINE 15A |
IN APRIL 2015, 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). THE INDEPENDENT BOARD OF DIRECTORS THEN VOTED ON THE EXECUTIVE DIRECTOR'S COMPENSATION. THE APPROVAL WAS DOCUMENTED IN A BOARD RESOLUTION. THE EXECUTIVE DIRECTOR'S LAST PERFORMANCE REVIEW WAS CONDUCTED ON JANUARY 31, 2017; THERE WAS NO CHANGE IN COMPENSATION MADE AT THAT TIME. |
| FORM 990, PART VI, SECTION C, LINE 19 |
THE FORM 990 IS AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE SERVICE CODE. IT IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR WEBSITES. IN ADDITION, FORMS 990 AND 1023, AS WELL AS THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE AVAILABLE UPON WRITTEN REQUEST OF THE ORGANIZATION AT 315 WEST 39TH STREET, ROOM 507, NEW YORK, NY 10018 OR BY CALLING THE ORGANIZATION AT 1-212-608-1188. |
| FORM 990, PART XII, LINE 2C: |
THE FINANCE AND AUDIT COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS DID NOT CHANGE FROM THE PRIOR YEAR. |
Attach to Form 990 or 990-EZ.