2023-08-25T08:46:40-05:00 2022-12-31 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2022-01-01 205087783 PILNET PILN 2128035398 199 WATER STREET 11TH FLOOR NEW YORK NY 10038 ANDREJ NOSKO CO-EXECUTIVE DIRECTOR 2128035398 2023-08-25 1 ANDREJ NOSKO 999009999 1 GARRETT M HIGGINS P00543209 9143818900 2023-08-25 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z ANDREJ NOSKO 199 WATER STREET 11TH FLOOR NEW YORK NY 10038 2744252 0 X WWW.PILNET.ORG X 2006 NY PILNET PARTNERS WITH LEGAL PROFESSIONALS AND CIVIL SOCIETY ORGANIZATIONS THROUGHOUT THE WORLD TO PROTECT CIVIC SPACE, ADDRESS GLOBAL CHALLENGES, AND WORK TO BUILD JUST, EQUITABLE AND SUSTAINABLE SOCIETIES. 14 14 7 35 0 0 1444430 2625929 6913 107940 1644 3129 5176 7254 1458163 2744252 692847 388435 0 0 749962 823535 0 0 65179 280559 470827 1723368 1682797 -265205 1061455 1712393 2778418 29852 34422 1682541 2743996 X PILNET'S MISSION IS TO WORK WITH LEGAL PROFESSIONALS AND CIVIL SOCIETY ORGANIZATIONS TO PROTECT CIVIC SPACE, ADDRESS GLOBAL CHALLENGES, AND BUILD JUST, EQUITABLE AND SUSTAINABLE SOCIETIES. IN CONJUNCTION WITH ITS RELATED NONPROFIT ORGANIZATIONS IN BUDAPEST AND HONG KONG, PILNET PURSUES THIS MISSION BY SUPPORTING CIVIL SOCIETY ORGANIZATIONS AND LESS FORMAL COMMUNITY EFFORTS IN THE FOLLOWING WAYS: BY OBTAINING LEGAL ASSISTANCE, SERVICES AND RESOURCES TO BOLSTER THEIR OPERATIONAL HEALTH; BY ENGAGING PRIVATE SECTOR AND PUBLIC INTEREST LEGAL PROFESSIONALS IN BOTH MEETING THE SPECIFIC NEEDS OF CSOS AND COMMUNITIES AND IN BROADER EFFORTS TO PROTECT AND ADVANCE THE PUBLIC INTEREST; AND BY NURTURING, INSPIRING AND TRAINING LAW STUDENTS AND NEW LEGAL PROFESSIONALS TO ENGAGE IN PUBLIC INTEREST AND PRO BONO LAWYERING IN THE SHORT TERM AND THROUGHOUT THEIR CAREERS. 0 0 1144191 388435 0 PUTTING NEW TOOLS IN THE HANDS OF PUBLIC INTEREST ADVOCATES THROUGH ONLINE COURSES AND IN-PERSON TRAINING AS WELL AS EXPERIENTIAL PROGRAMS FOR LAW STUDENTS, PILNET PUTS NEW TOOLS IN THE HANDS OF PUBLIC INTEREST ADVOCATES, WITH SPECIAL EMPHASIS ON INSPIRING AND TRAINING A NEW GENERATION OF PUBLIC INTEREST LEGAL PROFESSIONALS. IN 2022, PILNET HELD EVENTS ON CHILD-FRIENDLY JUSTICE, REFUGEE LEADERSHIP, ARBITRATION, REGISTRATION OF CIVIL SOCIETY ORGANIZATIONS, AND CLIMATE CHANGE, CUMULATIVELY REACHING MORE THAN 1200 LAWYERS, LAW STUDENTS AND CIVIL SOCIETY PUBLIC INTEREST ADVOCATES. 212278 0 107649 ENGAGING THE ENTIRE LEGAL PROFESSION AS A GLOBAL NETWORKWITH OFFICES IN NEW YORK, HONG KONG AND BUDAPEST, PILNET ENGAGES PRIVATE SECTOR AND PUBLIC INTEREST LEGAL PROFESSIONALS WORLDWIDE BOTH TO MEET THE SPECIFIC NEEDS OF CIVIL SOCIETY ORGANIZATIONS AND COMMUNITIES, AND TO COLLABORATE WITH CIVIL SOCIETY IN BROADER EFFORTS TO BUILD MORE JUST, EQUITABLE AND SUSTAINABLE SOCIETIES. ACTING AS A STRATEGIC INTERMEDIARY, PILNET WORKS WITH CIVIL SOCIETY ORGANIZATIONS AROUND THE WORLD TO DEFINE THEIR LEGAL NEEDS AND OBTAINS FREE, TAILORED LEGAL ASSISTANCE FROM HIGHLY QUALIFIED CORPORATE LAWYERS IN ITS NETWORK. IN 2022, PILNET ASSISTED MORE THAN 141 ORGANIZATIONS BY ENGAGING 120 LAW FIRMS OR SOLO PRACTITIONERS TO PROVIDE DIRECT LEGAL SERVICES VALUED AT APPROXIMATELY $6 MILLION. PILNET ALSO HOLDS STRATEGIC CONVENINGS TO ENGAGE AND MOBILIZE ITS NETWORKS IN SUPPORT OF CIVIL SOCIETY. AT ITS ANNUAL GLOBAL FORUM IN 2022, WHICH WAS HELD IN DUBLIN. PILNET CONVENED MORE THAN 350 CIVIL SOCIETY AND PRO BONO PROFESSIONALS FROM 70 COUNTRIES TO FORGE ALLIANCES AND DEVELOP STRATEGIES FOR USING THE LAW TO PROTECT CIVIL SOCIETY ORGANIZATIONS AND THE COMMUNITIES THEY SERVE. 0 0 291 291 1356469 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 6 0 7 1 0 1 HU HK 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NY X X TOBY GREENFIELD DIRECTOR FOR NY 2128035398 199 WATER STREET 11TH FLOOR NEW YORK NY 10038 HENG-PIN KIANG CO-CHAIR, THRU JUNE 2022 6.00 X X 0 0 0 ERIC KOENIG CO-CHAIR 6.00 X X 0 0 0 DIANE STEWART CO-CHAIR 6.00 X X 0 0 0 ROBERT VANNI SECRETARY 2.00 X X 0 0 0 KIMBERLY REED TREASURER 2.00 X X 0 0 0 JEAN-LUC BEDOS DIRECTOR 2.00 X 0 0 0 ANTONIA GRUMBACH DIRECTOR 2.00 X 0 0 0 JOHN HOERSTER DIRECTOR 2.00 X 0 0 0 JACQUELYN MACLENNAN DIRECTOR 2.00 X 0 0 0 MARTA PARDAVI DIRECTOR 2.00 X 0 0 0 ATANAS POLITOV DIRECTOR 2.00 X 0 0 0 BARBARA SCHATZ DIRECTOR 2.00 X 0 0 0 ALAN SCHIFFMAN DIRECTOR 2.00 X 0 0 0 LAURA TUELL DIRECTOR 2.00 X 0 0 0 SUZANNE TURNER DIRECTOR 2.00 X 0 0 0 LEILA SAAD EXECUTIVE DIRECTOR, THRU AUG. 2022 40.00 X 89616 0 8242 TOBY GREENFIELD EXECUTIVE DIRECTOR OF NY 40.00 X 80670 0 13046 ANDREJ NOSKO CO-EXECUTIVE DIRECTOR 40.00 X 0 107713 0 JULIA MAYERHOFER CO-EXECUTIVE DIRECTOR 40.00 X 0 100251 3982 170286 207964 25270 0 0 0 0 0 183002 2442927 2625929 CONFERENCE FEE INCOME 900099 107940 107940 107940 3129 3129 OTHER INCOME 900099 7254 7254 7254 2744252 107940 0 10383 388435 388435 191574 147058 10127 34389 526380 466098 40290 19992 3223 2650 354 219 63835 50580 8690 4565 38523 30470 3829 4224 40500 40500 142077 72844 68862 371 416 416 63427 47287 15834 306 18803 15095 3708 67486 19486 48000 49484 46631 1740 1113 67573 66538 1035 386 386 17794 17794 FOREIGN CURRENCY TRANSL 2881 2881 1682797 1356469 261149 65179 1146783 358638 17381 1009715 529957 1398139 18272 11926 47850 47850 0 0 1712393 2778418 29852 22190 0 12232 29852 34422 X 881399 1245960 801142 1498036 1682541 2743996 1712393 2778418 1061455 0 X X 0 1 X 1 0 X 2431656 2950639 1550752 1444430 2625929 11003406 2431656 2950639 1550752 1444430 2625929 11003406 4006027 6997379 207587 162538 1644 3129 374898 59211 6782 5176 7254 78423 11456727 252202 0.61080 0.63950 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2019 AMOUNT: $ 59,211. 2020 AMOUNT: $ 6,782. 2021 AMOUNT: $ 5,176. 2022 AMOUNT: $ 7,254. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 1682797 1682797 234140 58535 0 0 224032 236168 234140 694340 1041510 56008 59042 58535 173585 260378 7816 7816 0 40034 40034 0 0 REFUNDABLE ADVANCE 12232 12232 X 3205417 191650 657950 849600 2355817 388435 388435 2744252 2231626 191650 745614 937264 1294362 388435 388435 1682797 PART X, LINE 2: PILNET RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT PILNET HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. PILNET IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO DECEMBER 31, 2019. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUE ATTRIBUTED TO RELATED TAX EXEMPT ORGANIZATIONS 657,950. PART XI, LINE 4B - OTHER ADJUSTMENTS: ELIMINATION ON CONSOLIDATED FINANCIAL STATEMENTS 388,435. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES ATTRIBUTED TO RELATED TAX EXEMPT ORGANIZATIONS 745,614. PART XII, LINE 4B - OTHER ADJUSTMENTS: ELIMINATION ON CONSOLIDATED FINANCIAL STATEMENTS 388,435. 1 EAST ASIA AND THE PACIFIC 0 0 GRANTMAKING 148435 EUROPE 0 0 GRANTMAKING 240000 0 0 0 0 0 0 388435 0 388435 EUROPE GENERAL SUPPORT FOR RELATED ENTITY 240000 WIRE TRANSFER 0 EAST ASIA AND THE PACIFIC GENERAL SUPPORT FOR RELATED ENTITY 148435 WIRE TRANSFER 0 2 0 0 0 1 0 0 0 PART I, LINE 2: PILNET MONITORS THE USE OF ITS GRANTS USING AN ACCOUNTING MANAGEMENT SOFTWARE TO REGISTER AND MONITOR ALL EXPENSES BY ITS RELATED NONPROFIT ORGANIZATIONS. MONTHLY REPORTS ARE PRODUCED FOR REVIEW BY SENIOR MANAGEMENT, AND ALL EXTRAORDINARY EXPENSES ARE REVIEWED ON AN AS-NEEDED BASIS. ALL BANK STATEMENTS, RECEIPTS, AND OTHER FINANCIAL DOCUMENTATION ARE REVIEWED AND SAVED. ALL FINANCIAL PROCEDURES FOR THE USE OF PILNET GRANTS ARE DENOTED IN A REGULARLY UPDATED FINANCE PROCEDURE MANUAL. IN ADDITION, ITS RELATED FOREIGN NONPROFIT ORGANIZATIONS ALSO REPORT TO LOCAL AUTHORITIES AS REQUIRED BY THE GOVERNING LAW. PART I, LINE 3: THE ORGANIZATION USES THE ACCRUAL METHOD TO ACCOUNT FOR EXPENDITURES. PART III ACCOUNTING METHOD: PART IV, FOREIGN FORMS, LINE 3: THE ORGANIZATION IS REQUIRED TO FILE FORM 5471 BECAUSE IT MEETS THE APPLICABLE THRESHOLD OWNERSHIP REQUIREMENT. FORM 990, PART VI, SECTION B, LINE 11B PILNET ENGAGES AN OUTSIDE ACCOUNTING FIRM TO PREPARE ITS FORM 990 AND TAKES THE FOLLOWING STEPS TO ENSURE THAT THE RETURN IS COMPLETE AND ACCURATE. MANAGEMENT REVIEWS THE DRAFT FORM 990 AND COMMUNICATES WITH THE ACCOUNTANTS ABOUT ANY NECESSARY CHANGES. THEY THEN SEND THE DRAFT TO THE AUDIT COMMITTEE FOR REVIEW. THE AUDIT COMMITTEE REVIEWS THE DRAFT, MEETS WITH THE ACCOUNTANTS TO DISCUSS IT, AND, WHEN SATISFIED, APPROVES THE DRAFT AND SENDS IT TO THE FULL BOARD FOR REVIEW PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C UPON BEING ELECTED, APPOINTED OR EMPLOYED AS A BOARD MEMBER, OFFICER OR KEY EMPLOYEE, AND ANNUALLY THEREAFTER, AT THE TIME OF THE ANNUAL MEETING OF THE BOARD, EACH SUCH PERSON MUST SIGN AND GIVE TO THE SECRETARY OF PILNET A STATEMENT, DISCLOSING IN WRITING, TO THE BEST OF HIS OR HER KNOWLEDGE, ANY ENTITY OF WHICH SUCH PERSON IS AN OFFICER, DIRECTOR, TRUSTEE, MEMBER, OWNER (EITHER AS A SOLE PROPRIETOR OR A PARTNER), OR EMPLOYEE, AND WITH WHICH PILNET HAS A RELATIONSHIP, AND ANY TRANSACTION IN WHICH PILNET IS A PARTICIPANT AND IN WHICH THE DIRECTOR MIGHT HAVE A CONFLICTING INTEREST. ANY STATEMENT WHICH INDICATES A CONFLICT OR POTENTIAL CONFLICT IS REFERRED TO THE AUDIT COMMITTEE. WHEN AN INDIVIDUAL BECOMES AWARE THAT A MATTER IN WHICH HE OR SHE HAS AN INTEREST IS SCHEDULED TO COME BEFORE THE BOARD OR ANY COMMITTEE FOR DECISION OR APPROVAL, SUCH PERSON MUST IMMEDIATELY DISCLOSE THE INTEREST TO THE AUDIT COMMITTEE AND MUST REFRAIN FROM ATTEMPTING TO INFLUENCE THE DELIBERATIONS OR VOTING ON THE MATTER. A PERSON WHO HAS AN INTEREST IN A MATTER MAY NOT PARTICIPATE IN A DISCUSSION OF THE MATTER, MUST LEAVE THE ROOM IN WHICH DISCUSSION IS CARRIED ON, AND MAY NOT VOTE ON THE MATTER UNLESS THE BOARD OR COMMITTEE, WITHOUT THE VOTE OF THE PERSON WITH AN INTEREST, DECIDES THAT THE INTEREST DOES NOT PRESENT A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE SETS THE COMPENSATION OF THE CO-EXECUTIVE DIRECTORS AND KEY EMPLOYEES, IF ANY, BY FORMAL DECISION AFTER REVIEWING PERFORMANCE AND ANALYZING SALARIES OF COMPARABLE ORGANIZATIONS FOR COMPARABLE POSITIONS AND REPORTS ITS DECISIONS TO THE BOARD. THIS WAS LAST COMPLETED IN AUGUST 2022. THE CO-EXECUTIVE DIRECTORS SET THE COMPENSATION FOR OTHER EMPLOYEES ACCORDING TO A BOARD-APPROVED SALARY STRUCTURE THAT CONSIDERS EXPERIENCE, RESPONSIBILITY AND COMPARABLE COMPENSATION DATA. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR WEBSITES. IN ADDITION, THE FORM 1023, FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE AVAILABLE UPON WRITTEN REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS AN AUDIT COMMITTEE THAT IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. PILNET HONG KONG LIMITED 23/F CHUN WO COMMERCIAL CENTRE WING WO STREET CENTRAL HK TO BUILD A GLOBAL NETWORK OF LAWYERS AND PUBLIC INTEREST ADVOCATES HK PILNET 1 PILNET FOUNDATION HONVED UTCA 22A 2EM1 H-1055 BUDAPEST HU TO BUILD A GLOBAL NETWORK OF LAWYERS AND PUBLIC INTEREST ADVOCATES HU PILNET 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 1 0 1 0 1 PILNET HONG KONG LIMITED B 148435 COST PILNET FOUNDATION B 240000 COST