2023-11-15T15:06:55-06:00 2022-12-31 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2022-01-01 134193728 THE INTERNATIONAL LEGAL FOUNDATION LTD INTE 2126081188 315 WEST 39TH STREET 507 NEW YORK NY 10018 JENNIFER SMITH EXECUTIVE DIRECTOR 2126081188 2023-11-15 1 JENNIFER SMITH XXX-XX-XXXX 1 GARRETT M HIGGINS P00543209 9143818900 2023-11-14 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z JENNIFER SMITH 315 WEST 39TH STREET 507 NEW YORK NY 10018 2794836 0 X WWW.THEILF.ORG X 2001 NY SEE SCHEDULE O 9 9 10 88 0 0 3763456 2763146 86222 30235 0 24 3522 1431 3853200 2794836 36037 63627 0 0 2565196 2045975 0 0 117794 1225253 888936 3826486 2998538 26714 -203702 1709910 1470603 710756 675151 999154 795452 X THE ILF'S MISSION IS TO MAKE JUSTICE A REALITY FOR POOR PEOPLE BY FIGHTING TO GUARANTEE HIGH-QUALITY LEGAL REPRESENTATION FOR EVERYONE ARRESTED OR DETAINED. AROUND THE WORLD, WE PROVIDE CRIMINAL DEFENSE SERVICES AND BUILD SUSTAINABLE, EFFECTIVE LEGAL AID INSTITUTIONS. 0 0 1499563 63627 0 DIRECT SERVICE - AFGHANISTAN, WEST BANK, NEPAL, TUNISIA, AND MYANMAR: SEE SCHEDULE OIN 2022, THE ILF DEFENDED HUNDREDS OF VULNERABLE DETAINEES, SECURED POSITIVE CASE OUTCOMES AND INCREASED RESPECT FOR THE RULE OF LAW IN EVEN THE MOST CHALLENGING ENVIRONMENTS AROUND THE WORLD.THE ILF'S LEGAL AID OFFICES IN AFGHANISTAN HAVE REMAINED OPERATIONAL SINCE AUGUST 2021 ENABLING ILF LAWYERS TO LEARN TO NAVIGATE THE COURTS UNDER THE TALIBAN. ILF LAWYERS INCREMENTALLY HAD SUCCESS GAINING ACCESS TO COURTS AND PRISONS IN 2022, PROVIDED LEGAL REPRESENTATION TO CLIENTS, AND ACHIEVED POSITIVE CASE OUTCOMES. AS ILLUSTRATION, FROM 17 SEPTEMBER TO 30 NOVEMBER 2022, THE ILF'S FEMALE LED LEGAL AID OFFICE IN HERAT REPRESENTED A TOTAL OF 312 INDIGENT CLIENTS, OUT OF WHICH 92 WERE FEMALE (65 WOMEN AND 27 GIRLS). OF THE CASES THE ILF RESOLVED, 9 CLIENTS WERE ACQUITTED INCLUDING TWO WOMEN; 21 CLIENTS WERE GIVEN TIME SERVED, INCLUDING 7 BOYS AND 3 WOMEN; FIVE CASES WERE DISMISSED DUE TO LACK OF EVIDENCE; ONE ACCUSER DROPPED THE CHARGES; AND ONE CLIENT WAS RELEASED BASED ON RECONCILIATION. THE ILF HAS BEEN LEADING THE DEFENSE OF WOMEN AND GIRLS AND PUSHING BACK ON DISCRIMINATORY PROSECUTION AND SENTENCING. AS ONE EXAMPLE, THE ILF ENCOUNTERED A GIRL SENTENCED TO DEATH BY STONING FOR COMMITTING ADULTERY BUT WAS ABLE TO GET THE CONVICTION OVERTURNED. ADDITIONALLY, THE ILF HAS LED INTERNATIONAL ADVOCACY TO DRIVE DONOR SUPPORT FOR CIVIL SOCIETY ORGANIZATIONS FIGHTING FOR JUSTICE IN AFGHANISTAN. IN 2022, THE ILF CONVINCED THE INTERNATIONAL LEGAL ASSISTANCE CONSORTIUM (ILAC), AN INTERNATIONAL NONGOVERNMENTAL CONSORTIUM OF ORGANIZATIONS AND EXPERTS THAT INCLUDES THE ILF, TO CONDUCT A SURVEY ON THE STATE OF ACCESS TO JUSTICE IN AFGHANISTAN UNDER THE TALIBAN REGIME. THE REPORT, "JUSTICE MATTERS: A STATUS REPORT ON AFGHANISTAN SINCE THE TALIBAN TAKEOVER" RECOGNIZED THAT NON-GOVERNMENTAL ORGANIZATIONS ARE ON THE FRONTLINE OF EFFORTS TO FIGHT FOR RULE OF LAW AND HUMAN RIGHTS IN AFGHANISTAN, AND IT IS CRITICAL THAT THE INTERNATIONAL DONOR COMMUNITY SUPPORT THEIR WORK.IN MYANMAR, THE ILF PROVIDED HIGH-QUALITY LEGAL AID SERVICES TO 948 CLIENTS (431 MALES, 185 FEMALES, 332 JUVENILES). THE ILF MADE GREAT STRIDES IN DEFENDING THE RIGHTS OF ROHINGYA AND POLITICAL PRISONERS. DESPITE THE SENSITIVITY SURROUNDING REPRESENTING ROHINGYA CASES, IN 2022 THE ILF FILED POST-CONVICTION APPEALS/REVISIONS FOR 202 ROHINGYA CLIENTS IN PATHEIN AND YANGON. THE ILF FILED THE FIRST-EVER APPEAL IN ROHINGYA CASES BEFORE THE UNION SUPREME COURT CHALLENGING THE LEGALITY OF A 2-YEAR SENTENCE DELIVERED TO A GROUP OF 76 ROHINGYA FOR FAILING TO HAVE PROPER IDENTIFICATION. TO GET TO THE ROOT OF THESE ARRESTS WHICH ARE COMMON AMONG THE ROHINGYA COMMUNITY, THE ILF IN PARTNERSHIP WITH UNHCR LAUNCHED A PROJECT TO PROVIDE ASSISTANCE WITH THE CIVIL DOCUMENTATION PROCESS, PARTICULARLY FOR ETHNIC MINORITIES AND STATELESS COMMUNITIES. DURING THE PILOT, THE ILF CONDUCTED 3 COMMUNITY AWARENESS SESSIONS THAT WERE ATTENDED BY 43 ROHINGYA PARTICIPANTS AND 14 PERSONS FROM THE IDP RAKHINE COMMUNITY, INFORMING THEM ABOUT THE IMPORTANCE OF CIVIL DOCUMENTATION, THE PROCESS TO APPLY AND THE RIGHTS OF DETAINEES. ADDITIONALLY, TO ADDRESS CRACKDOWNS ON PROTESTERS AND ACTIVISTS ACROSS THE COUNTRY AND HELP ENSURE THE RIGHTS OF ACTIVISTS ARE PROTECTED, THE ILF PROVIDED REPRESENTATION IN 153 POLITICAL CASES.IN TUNISIA, THE ILF CONTINUED ITS WORK AS FRONT-LINE DEFENDERS RESPONSIBLE FOR ENSURING THE RIGHTS AND SAFETY OF POOR AND VULNERABLE ACCUSED PERSONS. IN 2022, THE ILF PROVIDED HIGH-QUALITY LEGAL AID SERVICES TO 295 PEOPLE. OF PARTICULAR NOTE, DEMONSTRATING THE REMARKABLE IMPACT SKILLED LAWYERS CAN HAVE IN DEFENDING CHILDREN, BY THE END OF 2022 IN THE GOVERNORATE OF KAIROUAN, ILF'S WORK SUCCEEDED IN GETTING ALL CHILDREN RELEASED FROM DETENTION. ADDITIONALLY, THE ILF REPRESENTED 47 MIGRANT CLIENTS IN 2022 AND AS OF THE DATE OF THIS REPORT, ALL OF THEM HAVE BEEN RELEASED. IN GENERAL, THE ILF LAWYERS HAVE BEEN THE LEADERS IN ADVOCATING FOR PRETRIAL RELEASE WITH A 58% SUCCESS RATE AND IN PUSHING FOR DIVERSION, ESPECIALLY FOR CHILDREN, CONCLUDING CASES WITH MEDIATION IN 31% OF ALL CASES, AND IN 65% OF JUVENILE CASES. IN 2022, THE TUNISIA OFFICE ALSO LAUNCHED A GENDER JUSTICE UNIT AND MIGRANT RIGHTS UNIT, RECOGNIZING THAT THESE MARGINALIZED GROUPS HAVE PARTICULAR NEEDS WHICH REQUIRE ADVANCED TRAINING AND SPECIALIZATION.THE OFFICE'S STRATEGIC LITIGATION WORK ALSO ADVANCED IN 2022 UNDER TWO NEW PROJECTS. ONE IS A PARTNERSHIP WITH THE WORLD ORGANIZATION AGAINST TORTURE (OMCT) THAT IS WORKING ON DOCUMENTING, LITIGATING AND BUILDING AN ADVOCACY CAMPAIGN TO ADDRESS THE PREVALENCE OF TORTURE AND INSTITUTIONAL VIOLENCE BY STATE OFFICIALS DURING THE INVESTIGATION PERIOD. THE SECOND IS A PARTNERSHIP WITH THE CLOONEY FOUNDATION FOR JUSTICE TO RESEARCH, DOCUMENT, AND LITIGATE GENDER DISCRIMINATION IN TUNISIA.IN THE WEST BANK, THE ILF REPRESENTED 163 CLIENTS, MOSTLY JUVENILES. THROUGH THE ZEALOUS REPRESENTATION, ILF LAWYERS WERE ABLE TO SECURE PRETRIAL RELEASE IN OVER 70% OF CASES CONTRACTED IN 2022. ADDITIONALLY, MANY POSITIVE CASE RESULTS WERE ATTAINED; 15 CASES ENDED IN MEDIATION, 19 CLOSED CASES ENDED IN ACQUITTALS, AND ABOUT 87% OF CONVICTED CLOSED CASES RESULTED IN A NON-INCARCERATION SENTENCE. THE ILF ALSO CONTINUES TO BUILD ITS HOLISTIC LEGAL AID PRACTICE IN THE WEST BANK, WHICH COMBINES HIGH-QUALITY CRIMINAL DEFENSE REPRESENTATION WITH COMMUNITY-BASED SUPPORT SERVICES. THE TEAM HAS BEEN IMPLEMENTING A SCREENING TOOL TO HELP THE LEGAL TEAM UNDERSTAND THE DIVERSE NEEDS OF EACH CLIENT. ADDITIONALLY, THE ILF IS USING PRETRIAL MOTIONS TO ARGUE THAT CHILDREN WHO ARE LESS THAN 15 YEARS OF AGE SHOULD BE EXEMPT FROM INCARCERATION. WE ARE ALSO ADVOCATING FOR THE RIGHT TO SPEEDY TRIAL, AND OBJECTING TO POOR ACCUSED BEING HELD ON CASH BAIL WHICH THEY HAVE NO ABILITY OR POWER TO PAY. IN NEPAL, THE ILF WORKED WITH ITS LOCAL PARTNER, THE PUBLIC DEFENDER SOCIETY (PDS) OF NEPAL, TO ENSURE THE REPRESENTATION OF POOR AND VULNERABLE ACCUSED AND TO COMBAT FINES AND FEES THAT ARE KEEPING PEOPLE IN DETENTION DUE TO POVERTY. THE TOTAL NUMBER OF CASES REPRESENTED IN 2022 WAS 163. THROUGHOUT 2022, PDS-NEPAL TOOK A LEADING ROLE IN ADDRESSING THE MANY RIGHTS VIOLATIONS THAT CHILDREN IN CONFLICT WITH THE LAW ARE FACING IN NEPAL. THROUGH PROACTIVE AND STRATEGIC LITIGATION, PDS-NEPAL HAS BROUGHT AND WON SEVERAL ARGUMENTS BEFORE THE SUPREME COURT AND HIGH COURTS OF NEPAL, LEADING TO CHILD-FRIENDLY INTERPRETATIONS OF THE ACT RELATING TO CHILDREN 2018 AND THE RELEASE OF MANY ILLEGALLY DETAINED CHILDREN. SYSTEMIC VIOLATIONS THAT PDS-NEPAL HAS LITIGATED INCLUDE THE UNLAWFUL IMPRISONMENT OF CHILDREN BELOW THE AGE OF 16, AND UNLAWFUL PRETRIAL DETENTION OF CHILDREN THAT ARE TOO YOUNG TO BE DETAINED. 367326 0 0 ADVICE AND ASSISTANCE: SEE SCHEDULE OTHE ILF PROVIDES IN-DEPTH MENTORING, TRAINING, INFORMATION, AND TECHNICAL ASSISTANCE TO LEGAL AID PROVIDERS, JUSTICE STAKEHOLDERS, AND LOCAL COMMUNITIES IN ALL THE COUNTRIES WHERE WE WORK. THROUGHOUT 2022, THE ILF CONTINUED TO BUILD THE CAPACITY OF LOCAL LAWYERS TO ENGAGE IN IMPACT LITIGATION THAT CURBS UNLAWFUL AND ARBITRARY ACTIONS OF AUTHORITIES. THIS WORK WAS SUPPORTED BY DAY-TO-DAY, CASE-BY-CASE MENTORING BY 17 INTERNATIONAL FELLOWS WHO PROVIDED 2,232 HOURS OF MENTORING. THIS INNOVATIVE PROFESSIONAL EXCHANGE HAS TRANSFORMED LOCAL LAWYERS FROM PASSIVE PARTICIPANTS IN THE JUSTICE SYSTEM TO PROACTIVE ADVOCATES FOR THE RIGHTS OF THEIR CLIENTS. IN ADDITION TO THIS WORK, THE ILF HAS CONTINUED TO SHARE EXPERTISE WITH INTERNATIONAL ORGANIZATIONS, GOVERNMENTS, AND LEGAL AID PROVIDERS AROUND THE WORLD. IN 2022, THE ILF COMPLETED A TWO-YEAR MENTORING PROGRAM WITH YAYASAN LEMBAGA BANTUAN HUKUM INDONESIA (THE INDONESIAN LEGAL AID FOUNDATION OR YLBHI) THAT BOLSTERED THE CAPACITY CRIMINAL LEGAL AID LAWYERS IN AND AROUND JAKARTA TO PROVIDE QUALITY LEGAL REPRESENTATION. THE ILF ALSO COMPLETED A BASELINE ASSESSMENT ON THE CAPACITY OF THE INDONESIAN DEFENSE BAR TO PROVIDE QUALITY DEFENSE SERVICES, INCLUDING BARRIERS TO LAWYERS AND OTHER LEGAL PROFESSIONALS, LIKE TRAINING RESOURCES AND SYSTEMIC SHORTCOMINGS, AND PROVIDED RECOMMENDATIONS FOR IMPROVEMENT. THE CLEAR TAKEAWAY IS AN OVERWHELMING LACK OF CRIMINAL LEGAL AID SERVICES AND NO CULTURE OF DEFENSE, DUE IN LARGE PART TO A LACK OF UNDERSTANDING OF THE ROLE OF THE VARIOUS PARTIES IN AN INCREASINGLY ADVERSARIAL SYSTEM TO PROTECT RIGHTS AND DUE PROCESS.THE ILF ALSO LAUNCHED A NEW PARTNERSHIP WITH THE GOVERNMENT-SUPPORTED LEGAL AID SERVICE IN GEORGIA IN 2022. THE ILF PROVIDED HUNDREDS OF HOURS OF INTENSIVE CASE-BASED MENTORING TO DOZENS OF GEORGIA LEGAL AID SERVICES (LAS) LAWYERS IN TBILISI AND SURROUNDING CITIES IN THE EASTERN REGION OF GEORGIA. THE MENTORING HAS BEEN WELL RECEIVED AND THE IMPROVEMENT IN LAWYERS' CAPACITY IS REFLECTED IN SEVERAL POSITIVE CASE OUTCOMES. THE ILF ALSO SUCCESSFULLY GOT THE LAS TO ADOPT THE 10 PRACTICE PRINCIPLES FOUND IN THE ILF'S PUBLICATION MEASURING JUSTICE: DEFINING AND EVALUATING QUALITY FOR CRIMINAL LEGAL AID PROVIDERS, AS A KEY PART OF ITS QUALITY ASSURANCE PROGRAM. TO ENSURE THE DELIVERY OF HIGH-QUALITY LEGAL AID SERVICES. IN 2022, THE ILF BEGAN DEVELOPMENT OF AN ASSESSMENT OF THE JUVENILE JUSTICE SYSTEM IN TRINIDAD AND TOBAGO. THE ASSESSMENT IS INTENDED TO DESCRIBE THE TRINIDAD AND TOBAGO YOUTH LEGAL SYSTEM AS IT EXISTS IN LAW AND COMPARE IT TO INTERNATIONAL NORMS AND BEST PRACTICES; DESCRIBE THE EXPERIENCES OF YOUTH WHO BECOME INVOLVED WITH THE LEGAL SYSTEM; WORK COLLABORATIVELY WITH SYSTEM STAKEHOLDERS IN TRINIDAD AND TOBAGO TO CREATE A CLIMATE RECEPTIVE TO REFORM; AND MAKE REFORM RECOMMENDATIONS TO BRING THE YOUTH LEGAL SYSTEM IN LINE WITH INTERNATIONAL AND NATIONAL NORMS AND BEST PRACTICE. THE ILF IS ALSO COLLABORATING WITH INCARCERATION NATIONS NETWORK ("INN") AND COLLEGE OF SCIENCE, TECHNOLOGY AND APPLIED ARTS OF TRINIDAD AND TOBAGO ("COSTAATT") TO INTRODUCE POSITIVE YOUTH DEVELOPMENT CONCEPTS AND PRINCIPLES TO REHABILITATION THAT WILL SUPPORT THE USE OF DIVERSION AND ALTERNATIVES TO INCARCERATION. 234182 0 30235 ADVOCACY: SEE SCHEDULE O 2101071 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 X 7 0 10 1 0 1 AF NP TS BM OC 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 NY X X JENNIFER SMITH EXECUTIVE DIRECTOR 2126081188 315 WEST 39TH STREET ROOM 507 NEW YORK NY 10018 ROBERT QUAINTANCE CHAIRMAN 2.00 X X 0 0 0 RICK JONES VICE CHAIR 1.00 X X 0 0 0 STEPHANIE KLEINE-AHLBRANDT SECRETARY 1.00 X X 0 0 0 ERNEST DUNCAN TREASURER 2.00 X X 0 0 0 MAHA JWEIED DIRECTOR 0.50 X 0 0 0 NICOLAS LAINO DIRECTOR 1.00 X 0 0 0 JUDGE DUNSTAN MLAMBO DIRECTOR 0.50 X 0 0 0 SIBYLLE OSTEN-VAA DIRECTOR 2.00 X 0 0 0 NATALIE REA DIRECTOR THRU AUG 2022 0.50 X 4800 0 0 BARONESS VIVIEN STERN DIRECTOR 0.50 X 0 0 0 JENNIFER SMITH EXECUTIVE DIRECTOR 60.00 X 180000 0 7624 CLARISSA MALIBIRAN FINANCE DIRECTOR 40.00 X 116135 0 24126 300935 0 31750 2 0 1 0 0 1349261 1413885 1833 2763146 LEGAL SERVICES 541100 30235 30235 30235 24 24 MISCELLANEOUS REVENUE 900099 1431 1431 1431 2794836 30235 0 1455 63627 63627 187200 41150 73664 72386 1658152 1278815 352685 26652 18297 13088 4227 982 108606 77685 25092 5829 73720 52731 17032 3957 108483 74146 34337 78886 11973 66913 98730 97227 1503 197357 119512 74394 3451 53322 53322 171404 66833 104571 118188 116759 1330 99 12438 7808 930 3700 7822 7822 13996 7232 6764 EQUIPMENT 16387 11037 4716 634 CURRENCY TRANSLATION LO 8126 8126 MISCELLANEOUS 2268 2164 104 REPAIRS & MAINTENANCE 1529 1529 2998538 2101071 779673 117794 803477 746163 100 269107 858267 150162 6207 13896 19928 20885 157438 157438 7822 0 14109 270390 1709910 1470603 596520 184788 114236 490363 710756 675151 X 465632 464762 533522 330690 999154 795452 1709910 1470603 -203702 0 X X 0 1 X 1 1 1 X 2116880 2501052 2802881 3763456 2761313 13945582 2116880 2501052 2802881 3763456 2761313 13945582 1668544 12277038 514 244 77 0 24 859 152 12274 9228 3522 1431 26607 13973048 444454 0.87860 0.91040 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2018 AMOUNT: $ 152. 2019 AMOUNT: $ 5,386. 2020 AMOUNT: $ 7,324. 2021 AMOUNT: $ 585. 2022 AMOUNT: $ 623. AWARDS - 2019 AMOUNT: $ 6,888. 2020 AMOUNT: $ 1,904. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 808. INSURANCE PROCEEDS - 2021 AMOUNT: $ 1,943. FOREIGN CURRENCY GAIN - 2021 AMOUNT: $ 994. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 55375 55375 0 102063 102063 0 0 SECURITY DEPOSIT 13973 RIGHT OF USE ASSET 256417 270390 REFUNDABLE ADVANCE 230126 LEASE LIABILITY 260237 490363 X 6114443 3311481 8126 3319607 2794836 0 2794836 6318145 3311481 8126 3319607 2998538 0 2998538 PART X, LINE 2: THE ILF RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE ILF HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE ILF IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO DECEMBER 31, 2019. PART XI, LINE 2D - OTHER ADJUSTMENTS: FOREIGN CURRENCY TRANSLATION LOSS 8,126. PART XII, LINE 2D - OTHER ADJUSTMENTS: FOREIGN CURRENCY TRANSLATION LOSS 8,126. 1 SOUTH ASIA 6 59 PROGRAM SERVICES LEGAL DEFENSE, CRIMINAL DEFENSE 693438 MIDDLE EAST AND NORTH AFRICA 5 26 PROGRAM SERVICES LEGAL DEFENSE, CRIMINAL DEFENSE 258770 EAST ASIA AND THE PACIFIC 5 35 PROGRAM SERVICES LEGAL DEFENSE, CRIMINAL DEFENSE 264902 SOUTH ASIA 0 0 GRANTMAKING 63627 16 120 0 0 16 120 1280737 0 1280737 SOUTH ASIA PROVIDE CRIMINAL DEFENSE SERVICES 63627 WIRE TRANSFER 0 1 0 0 0 0 0 0 0 PART I, LINE 2: IN CONNECTION WITH THE SPIN-OFF OF ILF'S PUBLIC DEFENDER PROGRAM IN NEPAL, THE ILF ENTERED INTO A MEMORANDUM OF UNDERSTANDING WITH THE PUBLIC DEFENDER SOCIETY OF NEPAL (PDS-NEPAL) IN 2018 UNDER WHICH IT AGREES TO SUPPORT PDS-NEPAL WITH FUNDRAISING AND TRANSFER FUNDS INTO PDS-NEPAL'S BANK ACCOUNT AS THEY ARE AVAILABLE. THE ILF MONITORS THE USE OF FUNDS. PART I, LINE 3: THE ORGANIZATION USES THE ACCRUAL METHOD TO ACCOUNT FOR EXPENDITURES. PART III ACCOUNTING METHOD: X X X 0 0 0 0 0 0 0 0 0 JENNIFER SMITH EXECUTIVE DIRECTOR 180000 0 0 0 0 0 7200 0 424 0 187624 0 0 0 FORM 990, PART I, LINE 1: THE ILF WAS FOUNDED IN 2001 TO ADDRESS THE GLOBAL CRISIS IN ACCESS TO LEGAL AID. THE ILF'S MISSION IS TO MAKE JUSTICE A REALITY FOR POOR PEOPLE BY FIGHTING TO GUARANTEE HIGH-QUALITY LEGAL REPRESENTATION FOR EVERYONE ARRESTED OR DETAINED. AROUND THE WORLD, WE PROVIDE CRIMINAL DEFENSE SERVICES AND BUILD SUSTAINABLE, EFFECTIVE LEGAL AID INSTITUTIONS. AT THE END OF 2021, ILF LAWYERS AND OUR PARTNERS HAVE REPRESENTED WELL OVER 80,000 POOR PEOPLE ACCUSED OF CRIMES IN AFGHANISTAN, INDONESIA, MYANMAR, NEPAL, TUNISIA, AND THE WEST BANK AND WE HAVE TRAINED THOUSANDS OF LEGAL AID LAWYERS TO PROVIDE QUALITY LEGAL AID SERVICES IN MANY MORE COUNTRIES. IN 2022, THE ILF LAUNCHED A NEW PROJECT IN GEORGIA, PARTNERING WITH THE STATE-RUN LEGAL AID PROVIDER, GEORGIA LEGAL AID SERVICE TO INCREASE THE QUALITY OF LEGAL AID SERVICES THEY PROVIDE. 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 NECESSARY TO ADVANCE THE AGENDA FOR SUSTAINABLE DEVELOPMENT GOALS 2030. FROM THE GROUND UP, WE TRAIN AND EMPOWER LAWYERS TO BE PROACTIVE ADVOCATES CAPABLE OF PROVIDING HIGH-QUALITY CRIMINAL DEFENSE SERVICES. MENTORING IS CARRIED OUT BY EXPERIENCED INTERNATIONAL CRIMINAL DEFENSE LAWYERS, KNOWN AS INTERNATIONAL FELLOWS, WHO VOLUNTEER TO WORK IN THE ILF'S LEGAL AID OFFICES ON THREE-MONTH ROTATIONS, ACTING AS SENIOR ASSOCIATES TO THEIR LOCAL COLLEAGUES. THE ILF'S ADVOCACY ALSO CATALYZES CHANGES ACROSS JUSTICE SYSTEMS. CASE BY CASE, OUR LAWYERS TRANSFORM THEIR CRIMINAL JUSTICE SYSTEMS AND STRENGTHEN THE RULE OF LAW. THE ILF HAS WON NOTABLE VICTORIES IN THE TRIAL COURTS OF EVERY COUNTRY WHERE WE'VE WORKED. WE'VE WON THE RELEASE OF CLIENTS WHO LANGUISHED IN DETENTION FOR YEARS. WE'VE SECURED ACQUITTALS FOR INNOCENT MEN, WOMEN, AND CHILDREN. WE'VE ALSO WON LANDMARK LEGAL VICTORIES IN THE APPELLATE AND HIGH COURTS. AROUND THE WORLD, OUR LAWYERS ARE SOUGHT AFTER AS TRAINERS AND ADVISERS. THEY ARE PROMINENT HUMAN RIGHTS DEFENDERS WHO REGULARLY PROVIDE TECHNICAL ASSISTANCE TO ORGANIZATIONS, GOVERNMENTS, AND JUSTICE SECTOR PARTNERS ON CRIMINAL JUSTICE AND LEGAL AID SYSTEM REFORM. FORM 990, PART III, LINE 4C, DESCRIPTION OF PROGRAM SERVICES: THE ILF TOOK PART IN SEVERAL INTERNATIONAL EVENTS TO ENSURE LEGAL AID REMAINED AT THE FOREFRONT OF JUSTICE CONVERSATIONS. IN MARCH 2022, A PROJECT OF THE ILF AND PDS-NEPAL WAS SELECTED AS A WORLD JUSTICE CHALLENGE FINALIST AND LED TO ILF REPRESENTATIVES SPEAKING AT TWO EVENTS AT THE WORLD JUSTICE FORUM. IN MAY 2022, THE ILF CO-HOSTED AN EVENT ON THE SIDELINES OF THE 31ST SESSION OF THE UN COMMISSION ON CRIME PREVENTION AND CRIMINAL JUSTICE (CCPCJ) TITLED JUSTICE FOR ALL: DECISIVE ACTION TO REFORM LAWS THAT CRIMINALISE POVERTY AND STATUS. THE EVENT WAS MODERATED BY EXECUTIVE DIRECTOR JENNIFER SMITH AND CO-SPONSORED BY SEVERAL MEMBER STATES AND THE CAMPAIGN TO DECRIMINALIZE POVERTY AND STATUS. BUILDING ON THIS EVENT, THE CAMPAIGN HELD ITS ANNUAL CONVENING IN STELLENBOSCH, SOUTH AFRICA IN SEPTEMBER 2022. THE ILF WAS A KEY PARTICIPANT AND INVOLVED IN FIVE PRESENTATIONS WHERE ILF REPRESENTATIVES SHARED THEIR EXPERIENCE RANGING FROM STRATEGIC LITIGATION TO DATA AND RESEARCH TO UN ADVOCACY WITH THE CAMPAIGN'S INTERNATIONAL AUDIENCE. THE ILF ALSO DROVE EFFORTS TO DRAFT AND BUILD CONSENSUS FOR THE CAPE DECLARATION ON DECRIMINALISING POVERTY AND STATUS WHICH WAS ADOPTED BY CONSENSUS BY 113 PARTICIPANTS FROM 28 COUNTRIES. IN FEBRUARY 2023, THE ILF JOINED THE CAMPAIGN'S GLOBAL CAMPAIGN COORDINATING COMMITTEE, WHICH WILL HELP GUIDE STRATEGY AND PLANNING. FOLLOWING THE CONFERENCE, THE ILF ADVOCATED TO ADVANCE A RESOLUTION ON DECRIMINALIZING POVERTY AND STATUS AT THE 32ND SESSION OF THE COMMISSION ON CRIME PREVENTION AND CRIMINAL JUSTICE. THE ILF HAS HELD MULTIPLE CONVERSATIONS WITH COLLEAGUES IN SOUTH AFRICA AND THE UNITED STATES DEPARTMENT FOR ACCESS TO JUSTICE ABOUT POSSIBLE SPONSORSHIP. IN 2022 THE ILF HAS CONTINUED TO ADVANCE THE BIENNIAL INTERNATIONAL CONFERENCE ON ACCESS TO LEGAL AID IN CRIMINAL JUSTICE SYSTEMS. AS A RESULT OF THESE EFFORTS, IN MID-2023, THE THE NATIONAL LEGAL SERVICES AUTHORITY, INDIA (NALSA) AGREED TO PARTNER WITH US TO HOST THE FIRST REGIONAL CONFERENCE ON ACCESS TO LEGAL AID IN NEW DELHI, INDIA ON NOVEMBER 27 AND 28, 2023 WITH THE GOAL TO ADDRESS CHALLENGES IN ENSURING ACCESS TO QUALITY LEGAL AID SERVICES IN THE COUNTRIES OF THE GLOBAL SOUTH. IT WILL FOCUS IN PARTICULAR ON THE NEED TO STRENGTHEN LEGAL AID SYSTEMS IN THE ASIA PACIFIC REGION. IT WILL ALSO PROVIDE AN OPPORTUNITY FOR KNOWLEDGE EXCHANGE BETWEEN LEGAL AID INSTITUTIONS AND EXPERTS IN ASIA AND AFRICA. FORM 990, PART VI, SECTION B, LINE 11B THE ILF USES AN OUTSIDE ACCOUNTING FIRM TO PREPARE ITS FORM 990. ONCE THE FORM 990 HAS BEEN PREPARED, IT IS REVIEWED BY THE EXECUTIVE DIRECTOR AND FINANCE DIRECTOR. FOLLOWING THAT REVIEW, THE FORM 990 IS SUBMITTED TO THE FINANCE AND AUDIT COMMITTEE FOR THEIR REVIEW AND DISCUSSION WITH THE OUTSIDE ACCOUNTANT. THE FORM 990, ALONG WITH ANY RECOMMENDATIONS STEMMING FROM THE FINANCE AND AUDIT COMMITTEE'S REVIEW, IS THEN SENT TO THE FULL BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL. ONCE APPROVED, THE RETURN IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE ILF'S CONFLICT OF INTEREST POLICY IS APPLICABLE TO BOARD MEMBERS, OFFICERS, AND MEMBERS OF A COMMITTEE WITH DELEGATED POWERS OF THE BOARD AND KEY EMPLOYEES. DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO SUBMIT ANNUAL CONFLICT OF INTEREST STATEMENTS (OR PROMPTLY UPON THE ESTABLISHMENT OF A RELATIONSHIP THAT MAY CAUSE A CONFLICT OF INTEREST) TO THE SECRETARY, WHO SUBMITS THESE STATEMENTS TO THE CHAIR OF THE AUDIT COMMITTEE. ADDITIONALLY, ANY INTERESTED PERSON MUST DISCLOSE ANY FINANCIAL INTEREST TO THE AUDIT COMMITTEE INCLUDING ALL MATERIAL FACTS, AND MAY BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD. THE BOARD MAY REQUEST THAT AN INTERESTED PERSON MAKE A PRESENTATION AT THE RELEVANT BOARD MEETING BUT ANY SUCH PRESENTATION MUST OCCUR PRIOR TO THE COMMENCEMENT OF DELIBERATION OR VOTING ON THE CONFLICT OF INTEREST BY THE BOARD. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS AND ANY SUCH PRESENTATION OR DISCUSSION WITH THE INTERESTED PERSON, THE INTERESTED PERSON LEAVES THE MEETING DURING THE DELIBERATION AND THE VOTE ON THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. IF THE INTERESTED PERSON IS A DIRECTOR, THE REMAINING DIRECTORS DECIDE IF A CONFLICT OF INTEREST EXISTS. AN INTERESTED PERSON WILL NOT ATTEMPT TO INFLUENCE IMPROPERLY ANY DELIBERATIONS OR VOTES ON THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. IF THE INTERESTED PERSON IS A DIRECTOR, THE CHAIRPERSON OF THE BOARD WILL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER EXERCISING DUE DILIGENCE, THE BOARD DETERMINES WHETHER THE ILF CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE BOARD DETERMINES BY A MAJORITY VOTE, AND BY MAJORITY VOTE OF THE DISINTERESTED DIRECTORS IF THE INTERESTED PERSON IS A DIRECTOR, WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ILF'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION, THE BOARD MAKES ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. FORM 990, PART VI, SECTION B, LINE 15A DURING 2022 THE BOARD OF DIRECTORS REVIEWED AND DETERMINED COMPENSATION FOR THE ILF'S EXECUTIVE DIRECTOR BY CONDUCTING A PERFORMANCE REVIEW OF THE EXECUTIVE DIRECTOR (UNDERTAKEN BY THE BOARD CHAIR WITH INPUT AND FEEDBACK FROM THE INDEPENDENT BOARD OF DIRECTORS), AND AFTER REVIEWING COMPARABLE COMPENSATION DATA FROM SIMILARLY QUALIFIED, FUNCTIONALLY COMPARABLE, AND SIMILARLY SITUATED NONPROFITS (IN NEW YORK CITY, OF SIMILAR BUDGET SIZE, AND IN INTERNATIONAL LAW REFORM). NO ADJUSTMENTS WERE MADE BY THE BOARD DURING 2022. 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 212-608-1188. FORM 990, PART XII, LINE 2C: THE ILF HAS A FINANCE AND AUDIT COMMITTEE THAT ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS DID NOT CHANGE FROM THE PRIOR YEAR.