SCHEDULE F(Form 990)
Department of the Treasury
Internal Revenue Service
Statement of Activities Outside the United States
Right pointing arrow large image Complete if the organization answered "Yes" to Form 990, Part IV, line 14b, 15, or 16.Right pointing arrow large image Attach to Form 990.Right pointing arrow large image Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2019
Open to Public Inspection
Name of the organization
ENVIRONMENTAL LAW ALLIANCE WORLDWIDE
 
Employer identification number

94-3116602
Part I
General Information on Activities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 14b.
1
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? . . . . . . . . . . . . . . . . . . . . . . . . .
2
For grantmakers. Describe in Part V the organization’s procedures for monitoring the use of its grants and other assistance outside the United States.
3
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
CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 GRANTMAKING ENVIRONMENTAL LAW 109,150
CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 PROGRAM SERVICES ENVIRONMENTAL LAW 6,021
EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 0 0 GRANTMAKING ENVIRONMENTAL LAW 24,000
EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 0 0 PROGRAM SERVICES ENVIRONMENTAL LAW 15,794
EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 0 PROGRAM SERVICES ENVIRONMENTAL LAW 2,585
MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, 0 0 GRANTMAKING ENVIRONMENTAL LAW 3,000
NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 0 0 GRANTMAKING ENVIRONMENTAL LAW 182,332
NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 0 0 PROGRAM SERVICES ENVIRONMENTAL LAW 3,085
RUSSIA AND NEIGHBORING STATES - ARMENIA, AZERBIJAN, BELARUS, 0 0 PROGRAM SERVICES ENVIRONMENTAL LAW 5,651
SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, 0 0 PROGRAM SERVICES ENVIRONMENTAL LAW 5,994
SOUTH ASIA - AFGHANISTAN, BANGLADESH, BHUTAN, INDIA, MALDIVES, NEPAL, 0 0 PROGRAM SERVICES ENVIRONMENTAL LAW 13,236
SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, 0 0 GRANTMAKING ENVIRONMENTAL LAW 148,000
SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, 0 0 PROGRAM SERVICES ENVIRONMENTAL LAW 49,716
MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, 0 0 PROGRAM SERVICES ENVIRONMENTAL LAW 1,579
           
           
           
3a Sub-total .... 0 0 345,967
b Total from continuation sheets to Part I ... 0 0 224,176
c Totals (add lines 3a and 3b) 0 0 570,143
For Paperwork Reduction Act Notice, see the Instructions for Form 990.Cat. No. 50082W Schedule F (Form 990) 2019
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Schedule F (Form 990) 2019
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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.
1 (a) Name of organization (b) IRS code section
and EIN (if applicable)		 (c) Region (d) Purpose of
grant 		(e) Amount of
cash grant 		(f) Manner of
cash
disbursement 		(g) Amount
of noncash
assistance 		(h) Description
of noncash
assistance 		(i) Method of
valuation
(book, FMV,
appraisal, other)
CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, ENVIRONMENTAL LAW TO PROTECT THE CARIBBEAN 63,500 WIRE TRANSFER     CASH PAID
EAST ASIA AND THE PACIFIC ENVIRONMENTAL LAW IN THE PHILIPPINES 23,000 WIRE TRANSFER     CASH PAID
CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, ENVIRONMENTAL LAW IN GUATEMALA 17,000 WIRE TRANSFER     CASH PAID
CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, ENVIRONMENTAL LAW IN MEXICO AND TO PROTECT THE MESOAMERICAN REEF 158,750 WIRE TRANSFER     CASH PAID
NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES ENVIRONMENTAL LAW IN MEXICO 21,082 WIRE TRANSFER     CASH PAID
SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, ENVIRONMENTAL LAW IN UGANDA 113,500 WIRE TRANSFER     CASH PAID
             
             
             
             
             
             
             
             
             
             
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 .......MediumBullet
6
3 Enter total number of other organizations or entities .......................MediumBullet
 
Schedule F (Form 990) 2019
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Schedule F (Form 990) 2019Page 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)
ENVIRONMENTAL LAW TO PROTECT THE MESOAMERICAN REEF CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 1 23,650 WIRE TRANSFER     CASH PAID
ENVIRONMENTAL LAW IN DRC SUB-SAHARAN AFRICA 1 28,500 WIRE TRANSFER     CASH PAID
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
Schedule F (Form 990) 2019
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Schedule F (Form 990) 2019
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Part IV
Foreign Forms
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). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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). . . . . . . . . . . . . . . . . . . . . . . .
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). . . . . . . . . . . . . . . . . . . . . . . . . . . .
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) .
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). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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).. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule F (Form 990) 2019
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Schedule F (Form 990) 2019
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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 III ACCOUNTING METHOD:  
PART I, LINE 2 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS MEMBERSHIP IN THE ELAW NETWORK IS LIMITED TO ADVOCATES WORKING EITHER IN PRIVATE PRACTICE OR IN NONGOVERNMENTAL ORGANIZATIONS AND WORKING ON ACTIVITIES THAT ARE 501(C)(3) EQUIVALENT ACTIVITIES. ONCE ADVOCATES ARE MEMBERS OF THE NETOWRK, WE SOMETIMES NEGOTIATE CONTRACTS FOR PERFORMANCE OF SPECIFIC ACTIVITIES THAT FURTHER OUR MISSION WITH THESE ORGANIZATIONS OR INDIVIDUAL ADVOCATES. IN ALMOST ALL OF THESE CASES, WE HAVE VISITED THE PARTNER IN THEIR HOME COUNTRY AND EVEN ABSENT A VISIT, WE HAVE EXERCISED DUE DILLIGENCE IN DETERMINING THAT THE INDIVIDUAL OR ORGANIZATION HAS ADEQUATE FINANCIAL ACCOUNTABILITY TO TRACK AND REPORT ON THEIR USE OF THE FUNDS. WE REQUIRE WRITTEN REPORTS FROM THESE SUBGRANTEES, AND STAGE PAYOUT OF THE CONTRACT SO THAT IT IS CONTINGENT ON RECEIPT OF REPORTS. IN ADDITION, FOR EACH GRANT TO ELAW, A PROGRAM STAFF PERSON IS ASSIGNED AS "GRANT MANAGER." IF SUBGRANTS ARE MADE FROM THESE GRANTS, THE GRANT MANAGER IS RESPONSIBLE TO COMMUNICATE WITH THE PARTNER ABOUT THEIR ACTIVITIES AND REVIEW THEIR PERIODIC REPORTS TO MAKE SURE THAT THE FUNDS ARE BEING EXPENDED ON ACTIVITIES THAT ARE CONSISTENT WITH THE CONTRACTS. THE ASSOCIATE DIRECTOR PERIODICALLY REVIEWS THE US GOVERNMENT'S LIST OF FOREIGN TERRORIST ORGANIZATIONS TO MAKE SURE THAT NONE OF OUR PARTNERS ARE ON OR ASSOCIATED WITH ORGANIZATIONS ON THAT LIST.
PART I, LINE 3 - ACTIVITIES PER REGION REGION EXPENDITURES INVESTMENTS CENTRAL AMERICA & THE CARIBBEAN $ 109,150 $ 0 CENTRAL AMERICA & THE CARIBBEAN $ 6,021 $ 0 EAST ASIA & PACIFIC $ 24,000 $ 0 EAST ASIA & PACIFIC $ 15,794 $ 0 EUROPE (INCLUDING ICELAND & GREENLAND) $ 2,585 $ 0 MIDDLE EAST AND NORTH AFRICA $ 3,000 $ 0 MIDDLE EAST AND NORTH AFRICA $ 1,579 $ 0 NORTH AMERICA (NOT THE UNITED STATES) $ 182,332 $ 0 NORTH AMERICA (NOT THE UNITED STATES) $ 3,085 $ 0 RUSSIA AND NEIGHBORING STATES $ 5,651 $ 0 SOUTH AMERICA $ 5,994 $ 0 SOUTH ASIA $ 13,236 $ 0 SUB-SAHARAN AFRICA $ 148,000 $ 0 SUB-SAHARAN AFRICA $ 49,716 $ 0
PART V - ADDITIONAL INFORMATION PART I, COLUMN D - GRANTMAKING INCLUDES PAYMENTS TO ORGANIZATIONS & INDIVIDUALS FOR CONTRACTUAL SERVICES. PROGRAM SERVICES INCLUDES PAYMENTS TO INDIVIDUALS & BUSINESSES FOR TRAVEL EXPENSES, EXPENSE REIMBURSEMENT, PER DIEM, FELLOW EXPENSES, AND NON-CONTRACTUAL SERVICES. PART II, LINE 1 CONTINUED - TO PROTECT THE CARIBBEAN. PART II, LINE 4 COLUMN D CONTINUED - IN MEXICO AND TO PROTECT THE MESOAMERICAN REEF. PART II, LINE 6 COLUMN D CONTINUED - IN UGANDA. PARTS I, II, AND III - ENVIRONMENTAL LAW ALLIANCE USES THE ACCRUAL METHOD TO ACCOUNT FOR ALL FOREIGN GRANTS AND GRANT EXPENSES, AS OF 12/31/19, ENVIRONMENTAL LAW ALLIANCE HAD $212,985 IN SUBGRANTS PAYABLE.
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
Schedule F (Form 990) 2019
Additional Data


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