2024-11-15T18:32:14-06:00 2023-12-31 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2023-01-01 134193728 THE INTERNATIONAL LEGAL FOUNDATION LTD INTE 2126081188 315 WEST 39TH STREET 507 NEW YORK NY 10018 JENNIFER SMITH EXECUTIVE DIRECTOR 2126081188 2024-11-15 1 1 MELISSA MODELSON P01603524 9143818900 2024-11-15 2023 2024-10-15 13:58:12Z JENNIFER SMITH 315 WEST 39TH STREET 507 NEW YORK NY 10018 2335058 0 X WWW.THEILF.ORG X 2001 NY SEE SCHEDULE O 7 7 9 150 0 0 2763146 2333879 30235 0 24 53 1431 1126 2794836 2335058 63627 14661 0 0 2045975 1431683 0 0 84798 888936 892025 2998538 2338369 -203702 -3311 1470603 1275580 675151 483439 795452 792141 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 1237329 14661 0 DIRECT SERVICE - AFGHANISTAN, WEST BANK, TUNISIA, AND MYANMAR: SEE SCHEDULE OIN 2023, 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. THROUGHOUT 2023, THE ILF FOCUSED ON CONDUCTING RESEARCH AND ANALYSIS ON NEWLY ENACTED LAWS, DECREES, AND LEGAL DOCUMENTS IN AFGHANISTAN AND THEIR IMPACT ON THE RIGHTS OF PERSONS ARRESTED OR DETAINED. THESE LAWS WERE SELECTED FOR ANALYSIS BECAUSE THEY WERE EITHER FACIALLY VAGUE AND/OR AMBIGUOUS, BECAUSE THEY WERE CONTRARY TO SHARIA OR OTHER ENFORCED LAWS AND BECAUSE THEY WERE DIRECTLY OR INDIRECTLY RELATED TO THE WORK OF DEFENSE LAWYERS AND LEGAL AID PROVIDERS. THE AIM OF THIS RESEARCH AND ANALYSIS IS TO ENSURE BETTER IMPLEMENTATION OF LAWS AND SECURE THE RIGHTS OF INDIVIDUALS WITHIN THE CURRENT LEGAL AID CONTEXT, WHILE EDUCATING STAKEHOLDERS. IN ADDITION TO THE LEGAL RESEARCH AND ANALYSIS, THE ILF AFGHAN LEGAL TEAM WORKED ON DEVELOPING A COMPREHENSIVE TRAINING PROGRAM FOR AFGHAN LAWYERS, INCLUDING WOMEN LAWYERS, THE TRAINING MANUAL IS EXPLAINING TO LEGAL PROFESSIONALS HOW THE RIGHTS OF THE ACCUSED CAN BE PROTECTED WHILE TAKING INTO CONSIDERATION THE CHANGING ROLE OF DEFENSE LAWYERS IN AFGHANISTAN. IN 2023, THE ILF CONTINUED TO DEFEND THE RIGHTS OF VULNERABLE PERSONS IN MYANMAR, DESPITE ONGOING CONFLICT AND INSTABILITY. IN TOTAL IN 2023, THE ILF REPRESENTED 1,229 PEOPLE IN MYANMAR INCLUDING 242 WOMEN AND 276 CHILDREN. IMPORTANTLY, THE ILF'S MYANMAR ADVOCATES WERE ABLE TO REACH THEIR CLIENTS AT THE PRETRIAL STAGE IN 52% OF CASES. AS A RESULT OF THEIR EFFECTIVE REPRESENTATION: 21 PEOPLE WERE ACQUITTED OF ALL CHARGES, 87 PEOPLE RECEIVED NON CARCERAL SENTENCES, AND 19 PEOPLE WERE RELEASED FROM PRETRIAL DETENTION. ALSO IN 2023, THE ILF MADE A NOVEL ARGUMENT BEFORE THE UNION SUPREME COURT ON BEHALF OF A 12-YEAR-OLD CHILD. SPECIFICALLY, THE ILF APPEALED A DECISION THAT THE CHILD HAD SUFFICIENT MATURITY TO BE PROSECUTED. OF NOTE, THIS WAS ONE OF THE FEW CASES THAT WAS ADMITTED FOR FINAL HEARING BY THE UNION SUPREME COURT. UNFORTUNATELY, HOWEVER, AFTER AN EXTENSIVE HEARING, THE PETITION WAS DISMISSED ON THE GROUND THAT THE BOY TRIED TO RUN AWAY FROM THE POLICE AND THEREFORE WAS DEEMED COMPETENT. THE ILF ALSO TOOK A LEADING ROLE IN DEFENDING THE RIGHTS OF THE ROHINGYA COMMUNITY. IN 2023, THE ILF FILED APPEALS FOR 142 ROHINGYA CLIENTS CHALLENGING THE LENGTH OF THEIR SENTENCES AND ARGUING FOR PROBATION FOR WOMEN AND YOUNG ADULTS. PEOPLE BELONGING TO THE ROHINGYA COMMUNITY ARE FREQUENTLY ARRESTED FOR LACK OF IDENTIFICATION DOCUMENTS. TO ADDRESS THIS ISSUE, THE ILF HAS BEEN HELPING ROHINGYA CLIENTS OBTAIN CIVIL DOCUMENTATION NEEDED FOR SAFE TRAVEL AND ASSIST CLIENTS WORK TOWARDS A POSSIBLE PATH TO CITIZENSHIP. IN 2023, THE ILF REPRESENTED 312 CLIENTS SUSPECTED OR ACCUSED OF CRIMINAL OFFENSES IN TUNISIA, INCLUDING 91 CHILDREN, 32 WOMEN, AND 26 MIGRANTS (AND PROVIDED LEGAL ADVICE TO 18) AND REACHED THEIR CLIENTS PRETRIAL IN 60% OF CASES. AS A RESULT OF OUR EFFECTIVE REPRESENTATION: 20 PEOPLE WERE ACQUITTED OF ALL CHARGES, 65 PEOPLE RECEIVED NON CARCERAL SENTENCES AND 210 PEOPLE WERE RELEASED FROM PRETRIAL DETENTION. IN THE 12 CASES WHERE APPEALS WERE FILED, ALL 12 RECEIVE POSITIVE OUTCOMES, INCLUDING ACQUITTAL, A REDUCED SENTENCE, OR HAVING THE CHARGES/ CONVICTIONS/ OVERTURNED. THE ILF FOCUSED HEAVILY ON ADDRESSING GENDER DISCRIMINATION IN 2023. SPECIFICALLY, THE ILF CONDUCTED FIELD RESEARCH TO DETERMINE THE ROOT CAUSES OF WOMEN AND GIRLS' INVOLVEMENT IN THE CRIMINAL JUSTICE SYSTEM IN TUNISIA AND THE IMPACT IT HAS ON THEIR LIVES. A KEY FINDING IS THAT MANY WOMEN AND GIRLS ARE BEING ARRESTED THOUGH THEY ARE VICTIMS OF GENDER-BASED VIOLENCE, AND THEY ARE NOT RECEIVING MEANINGFUL LEGAL REPRESENTATION. THE ILF ALSO RESEARCHED THE REASONS FOR THE DISCRIMINATORY ARREST OF WOMEN AND GIRLS FOR ADULTERY.IN THE WEST BANK, THE ILF REPRESENTED 290 PEOPLE INCLUDING 187 CHILDREN AND 8 WOMEN IN THE WEST BANK CIVILIAN COURT SYSTEMSECURING 18 ACQUITTALS AND 8 NON-CARCERAL SENTENCES. ONE SUCCESS INVOLVED AN ACQUITTAL OF A 30-YEAR-OLD MAN WHO HAD BEEN ARRESTED FOR POSSESSION AND ABUSE OF NARCOTICS. HE WAS ILLEGALLY DETAINED WITHOUT AN ARREST WARRANT AND WITHOUT EVIDENCE LINKING HIM TO THE CRIMES. THROUGHOUT HIS LENGTHY DETENTION, HE WAS SEVERELY BEATEN AND TORTURED INTO CONFESSING THAT HE SOLD NARCOTICS. THE CLIENT WAS CONVICTED BY THE TRIAL COURT AND SENTENCED TO TEN YEARS IMPRISONMENT. THE ILF THEN FILED AN APPEAL AND ON MAY 24, 2023, THE JERUSALEM COURT OF APPEALS FINALLY FOUND IN FAVOR OF THE DEFENSE. DESPITE CHALLENGES RELATED TO THE CONFLICT THAT BEGAN IN LATE 2023, THE ILF ALSO SECURED NEW MULTIYEAR FUNDING AT THE END OF 2023 TO EXPAND SIGNIFICANTLY ITS LEGAL AID SERVICES AND STRENGTHEN RELATIONSHIPS WITH JUSTICE AND LEGAL STAKEHOLDERS TO ADVANCE THE CREATION OF A STRONG LEGAL AID SYSTEM IN PALESTINE. IN 2023, THE ILF MET WITH THE PALESTINIAN BAR ASSOCIATION TO DISCUSS A STRATEGY FOR THE ADOPTION OF AN INSTITUTIONALIZED PUBLIC DEFENDER MODEL. FOLLOWING THE MEETING, THE PBA HAS INITIATED THE REFERRAL OF CLIENTS TO ILF, MARKING A SIGNIFICANT STEP FORWARD IN OUR COLLABORATION. ADDITIONALLY, THERE IS A MUTUAL AGREEMENT TO PROVIDE THE PBA WITH COMPREHENSIVE PERFORMANCE AND ELIGIBILITY STANDARDS, DRAWING UPON OUR INTERNAL EXPERTISE AND INTERNATIONAL BEST PRACTICES. AT THE END OF 2023, WE REESTABLISHED ALL FOUR OF OUR LEGAL AID OFFICES ACROSS THE WEST BANK, AND REHIRED MANY OF OUR LONG-TIME LAWYERS. 197510 0 0 ADVICE AND ASSISTANCE - GLOBAL: 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 2023, 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 12 INTERNATIONAL FELLOWS WHO PROVIDED 3,265.5 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. THE ILF HAS CONTINUED TO ADVANCE A STRONGER LEGAL AID SYSTEM IN GEORGIA THROUGH ITS TECHNICAL ASSISTANCE AND MENTORSHIP PROGRAM. THE GEORGIA LEGAL AID SERVICE (LAS) FORMALLY ADOPTED THE 10 ILF MEASURING JUSTICE PERFORMANCE STANDARDS (SEE MEASURING JUSTICE: DEFINING AND EVALUATING QUALITY FOR CRIMINAL LEGAL AID PROVIDERS) IN THEIR NEW LAS PERFORMANCE STANDARDS MANUAL. THIS MANUAL IS A KEY ELEMENT OF THE NEW LAS QUALITY ASSURANCE PROGRAM, EVERY ASPECT OF WHICH HAS BEEN DEVELOPED WITH THE CLOSE AND ACTIVE SUPPORT OF THE ILF. FURTHER, THE ILF BEGAN WORKING WITH LAS ON MORE CLEARLY UNDERSTANDING THE TRAINING NEEDS OF LAWYERS AND THE CAPACITY OF THE NEWLY ESTABLISHED TRAINING UNIT, AS WELL AS AREAS OF PRACTICE THAT REQUIRE ATTENTION TO ENSURE THE DELIVERY OF QUALITY, PEOPLE-CENTERED LEGAL AID SERVICES. IN 2023, TWO FULL-TERM (3 MONTH) IN PERSON ILF INTERNATIONAL FELLOWS MENTORED GEORGIA LEGAL AID SERVICES (LAS) LAWYERS, IN TWO DISTINCT REGIONS OF GEORGIA. IN TOTAL 98 LAS LAWYERS RECEIVED 553 HOURS OF MENTORSHIP ON 205 CASES IN 11 OF THE 14 LEGAL AID SERVICE BUREAUS ACROSS THE COUNTRY. THE ILF'S MENTORING PROGRAM HAS BEEN VERY WELL RECEIVED, AS REFLECTED IN AN INDEPENDENT MID-TERM MENTORING EVALUATION REPORT, WHICH REFLECTED THE VALUE AND IMPACT THAT BOTH LAS MANAGEMENT AND MENTEE LAWYERS EXPERIENCED. WITH THE ILF'S SUPPORT, LAS HAS ESTABLISHED A FORMAL MENTORING PROGRAM WITH SENIOR LAS LAWYERS MENTORING MORE JUNIOR LAWYERS AND ANY LAWYERS NEEDING SUPPORT. TO ENSURE SUSTAINABILITY OF THE PROGRAM, THE ILF SUPPORTED LAS IN THE DEVELOPMENT AND CAPACITY BUILDING OF THE LAS MENTORING TEAM, INCLUDING THROUGH REVISIONS AND IMPROVEMENTS TO THE LAS MENTORING GUIDELINES AND RESOURCES.IN 2023, THE ILF, PENAL REFORM INTERNATIONAL (PRI) AND THE INDONESIAN INSTITUTE FOR CRIMINAL JUSTICE REFORM (ICJR), WORKED IN PARTNERSHIP TO SUPPORT THE INDONESIAN GOVERNMENT IN DEVELOPING A CHILD JUSTICE SYSTEM MONITORING TOOL TO IMPROVE PROTECTION OF THE RIGHTS OF CHILDREN IN CONFLICT WITH THE LAW. THE MONITORING TOOL WAS DEVELOPED PRIMARILY FOR USE BY THE DIRECTORATE OF HUMAN RIGHTS INSTRUMENTS (HRI) UNDER THE MINISTRY OF LAW AND HUMAN RIGHTS (MOLHR) TO MONITOR THE INDONESIAN CHILD JUSTICE SYSTEM. IT PROVIDES A FRAMEWORK FOR THE ASSESSMENT PROCESS, INCLUDING THE RELEVANT AREAS OF THE CHILD JUSTICE SYSTEM TO MONITOR, INDONESIAN AND INTERNATIONAL LAW AND STANDARDS (E.G., CHILDREN'S RIGHTS AS PROTECTED UNDER THE CONVENTION ON THE RIGHTS OF THE CHILD (CRC)), QUANTITATIVE AND QUALITATIVE INDICATORS TO TRACK, AND JUSTICE SYSTEM ACTORS WHO HOLD DATA AND CAN REPORT ON THOSE INDICATORS. ADDITIONALLY, THERE IS A SCORECARD AT THE END OF THE TOOL WHICH CAN BE USED TO PROVIDE AN OVERALL ASSESSMENT OF THE PROTECTION OF RIGHTS AND PROGRESS TOWARDS TARGETS. THE ILF ALSO SUPPORTED THE DEVELOPMENT OF AN ASSESSMENT TOOL, DESIGNED TO BE USED BY INDONESIAN PROBATION OFFICERS IN THE COURSE OF PREPARING SOCIAL INQUIRY REPORTS FOR CHILDREN WHO COME INTO CONTACT WITH THE CRIMINAL JUSTICE SYSTEM. THE TOOL INVOLVES GATHERING INFORMATION AND FACILITATES ANALYSIS OF THIS INFORMATION TO HELP UNDERSTAND THE CHILD'S BEHAVIOR AND HELPS IN FORMULATING EVIDENCE-BASED RECOMMENDATIONS TO SUPPORT CHILDREN'S REHABILITATION AND REINTEGRATION.IN 2023, THE ILF MADE SIGNIFICANT HEADWAY ON ITS RESEARCH PROJECT INTENDED TO IDENTIFY THE LEGAL AND PRACTICAL BARRIERS TO ACCESS TO JUSTICE FOR CHILDREN IN CONFLICT WITH THE LAW IN TRINIDAD AND TOBAGO. FIRST, AN ADVISORY COUNCIL OF TRINIDAD AND TOBAGO LAWYERS, SOCIAL WORKERS, AND ACADEMICS WAS ESTABLISHED TO GUIDE THE PROJECT, AND INTERVIEWS AND/OR FOCUS GROUP DISCUSSIONS WERE HELD WITH KEY STAKEHOLDERS. IN ADDITION TO COMPLETING EXTENSIVE DESK RESEARCH ON THE TRINIDAD AND TOBAGO YOUTH JUSTICE SYSTEM, OVER THE COURSE OF SEVERAL MONTHS IN 2023, THE YOUTH JUSTICE SURVEY FOR YOUNG PEOPLE IN DETENTION WAS FINALIZED, AND THE ILF'S LOCAL CONSULTANT ADMINISTERED THE SURVEYS IN NOVEMBER 2023. 33 SURVEYS WERE COMPLETED, AND DATA CLEANING AND ANALYSIS IS NOW UNDERWAY. PRELIMINARY FINDINGS INDICATE THAT CHILDREN ARE LARGELY UNAWARE OF THEIR RIGHTS; THAT IMPOVERISHED YOUTH HAVE LIMITED, IF ANY, ACCESS TO COUNSEL; AND THAT THEIR CASES ARE STALLED WITH NO RESOLUTION IN SIGHT. IN 2024, THE ILF WILL WORK WITH SYSTEM STAKEHOLDERS TO MAKE REFORM RECOMMENDATIONS TO BRING THE YOUTH LEGAL SYSTEM IN LINE WITH NORMS AND BEST PRACTICE.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 ILF ALSO SUPPORTED PDS-NEPAL TO CHALLENGE DISCRIMINATORY LAWS ARGUE FOR ALTERNATIVES TO YOUTH INCARCERATION. THE ILF AND PDS-NEPAL ALSO CONTINUED TO WORK ON A REPORT ON A SURVEY OF CHILDREN IN DETENTION THAT PDS-NEPAL CONDUCTED IN 2022. 196650 0 0 ADVOCACY - NATIONAL AND INTERNATIONAL LEVEL: SEE SCHEDULE OTHROUGHOUT 2023, THE ILF CONTINUED TO ENGAGE IN ADVOCACY AIMED AT STRENGTHENING THE RIGHT TO HIGH-QUALITY LEGAL REPRESENTATION FOR EVERYONE ARRESTED OR DETAINED. ON NOVEMBER 27 AND 28, 2023, LEGAL AID PROVIDERS, JUDGES, MINISTERS, MEMBERS OF CIVIL SOCIETY, AND OTHER JUSTICE EXPERTS FROM ACROSS ASIA, AFRICA, AND THE PACIFIC CONVENED IN NEW DELHI, INDIA AT THE FIRST-EVER CONFERENCE FOCUSED ON ACCESS TO QUALITY LEGAL AID SERVICES IN THE COUNTRIES OF THE GLOBAL SOUTH. THIS TWO-DAY EVENT WAS THE FIRST REGIONAL CONFERENCE OF ITS KIND AND WAS INTENDED TO INITIATE, FACILITATE, AND SUPPORT PARTNERSHIPS THAT INCREASE ACCESS TO LEGAL AID SERVICES ACROSS THE GLOBAL SOUTH. HOSTED BY NATIONAL LEGAL SERVICES AUTHORITY OF INDIA (NALSA) AND CO-ORGANIZED BY THE INTERNATIONAL LEGAL FOUNDATION, UNDP, AND UNICEF, THE CONFERENCE BROUGHT TOGETHER 191 PARTICIPANTS FROM OVER 51 COUNTRIES ACROSS ASIA, AFRICA AND THE PACIFIC.THE ILF ALSO CONTINUED TO BE AN ACTIVE MEMBER OF THE CAMPAIGN TO DECRIMINALIZE POVERTY AND STATUS AND ADVANCED KEY INITIATIVES TOWARD REDUCING THE CRIMINALIZATION OF POVERTY AND STATUS GLOBALLY. THE ILF ENGAGED IN SIGNIFICANT ADVOCACY IN THE LEAD UP TO AND DURING THE MAY 2023 32ND SESSION OF THE UNITED NATIONS COMMISSION ON CRIME PREVENTION AND CRIMINAL JUSTICE (CCPCJ). IN ADDITION TO MANY ONE-ON-ONE MEETINGS AND EMAIL OUTREACH, THE ILF, ALONG WITH PARTNERS IN THE CAMPAIGN TO DECRIMINALIZE POVERTY AND STATUS HELD A HYBRID SIDE EVENT FEATURING SPEAKERS FROM SOUTH AFRICA, THE UNITED STATES, BRAZIL, AND THE UN OFFICE OF THE HIGH COMMISSIONER ON HUMAN RIGHTS. ON MAY 26TH, IN THE FINAL HOURS OF THE CONVENING, THE CCPCJ ADOPTED AN IMPORTANT RESOLUTION ON ACCESS TO JUSTICE. DUE IN PART TO THE STAUNCH ADVOCACY OF THE ILF AND ITS PARTNERS IN THE CAMPAIGN TO DECRIMINALIZE POVERTY AND STATUS, THE RESOLUTION DOES TWO IMPORTANT THINGS: IT SPOTLIGHTS DISCRIMINATION IN CRIMINAL JUSTICE SYSTEMS AS A CRITICAL GLOBAL ISSUE AND IT CALLS FOR A MEETING OF EXPERTS "TO SHARE INFORMATION ON CHALLENGES, LESSONS LEARNED, BEST PRACTICES AND ENABLING FACTORS NEED TO ENHANCE THE FUNCTIONING OF THE CRIMINAL JUSTICE SYSTEMS TO ENSURE EQUAL ACCESS TO JUSTICE FOR ALL." SUBSEQUENTLY, THE RESOLUTION WAS ADOPTED BY THE UN GENERAL ASSEMBLY. IN OCTOBER 2024, THE ILF RECEIVED FUNDING, BASED ON THIS SUCCESS TO LAUNCH AN ADVOCACY EFFORT AIMED AT ESTABLISHING INTERNATIONAL STANDARDS FOR PREVENTING AND ADDRESSING DISCRIMINATION IN CRIMINAL JUSTICE SYSTEMS. 1631489 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 9 0 9 1 0 1 AF NP TS BM OC 0 0 0 0 0 0 0 0 0 0 X 7 7 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 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 BARONESS VIVIEN STERN DIRECTOR THRU MAR 2023 0.50 X 0 0 0 JENNIFER SMITH EXECUTIVE DIRECTOR 60.00 X 180000 0 7200 CLARISSA MALIBIRAN FINANCE DIRECTOR 40.00 X 124056 0 5288 304056 0 12488 2 0 1 0 0 446375 1887504 770 2333879 53 53 MISCELLANEOUS REVENUE 900099 1126 1126 1126 2335058 0 0 1179 14661 14661 187200 58977 73851 54372 1120882 845242 257640 18000 10517 7270 2704 543 50034 34586 12865 2583 63050 43584 16211 3255 158573 115027 43546 78618 27339 51279 130039 130039 99265 55239 40576 3450 80438 80438 167159 61241 105918 117310 114151 2970 189 11015 8216 435 2364 17446 7232 10214 CURRENCY TRANSLATION LO 20639 20639 EQUIPMENT 7868 7171 655 42 REPAIRS & MAINTENANCE 2818 2818 MISCELLANEOUS 573 173 400 264 264 2338369 1631489 622082 84798 746163 251733 269107 328016 150162 465398 13896 30000 20885 14472 157438 157438 0 0 270390 185961 1470603 1275580 184788 247335 490363 236104 675151 483439 X 464762 421469 330690 370672 795452 792141 1470603 1275580 -3311 0 X X 0 1 X 1 1 1 X 2501052 2802881 3763456 2761313 2334113 14162815 2501052 2802881 3763456 2761313 2334113 14162815 1115710 13047105 244 77 0 24 53 398 12274 9228 3522 1431 1126 27581 14190794 326552 0.91940 0.87860 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2019 AMOUNT: $ 5,386. 2020 AMOUNT: $ 7,324. 2021 AMOUNT: $ 585. 2022 AMOUNT: $ 623. 2023 AMOUNT: $ 1,126. AWARDS - 2019 AMOUNT: $ 6,888. 2020 AMOUNT: $ 1,904. 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 171988 185961 REFUNDABLE ADVANCE 58973 LEASE LIABILITY 177131 236104 X 4398999 2043302 20639 2063941 2335058 0 2335058 4361032 2043302 2043302 2317730 20639 20639 2338369 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, 2020. PART XI, LINE 2D - OTHER ADJUSTMENTS: FOREIGN CURRENCY TRANSLATION LOSS 20,639. PART XII, LINE 4B - OTHER ADJUSTMENTS: FOREIGN CURRENCY TRANSLATION LOSS 20,639. 1 SOUTH ASIA 4 17 PROGRAM SERVICES LEGAL DEFENSE, CRIMINAL DEFENSE 317429 MIDDLE EAST AND NORTH AFRICA 7 21 PROGRAM SERVICES LEGAL DEFENSE, CRIMINAL DEFENSE 311497 EAST ASIA AND THE PACIFIC 5 38 PROGRAM SERVICES LEGAL DEFENSE, CRIMINAL DEFENSE 374218 SOUTH ASIA 0 0 GRANTMAKING 14661 16 76 0 0 16 76 1017805 0 1017805 SOUTH ASIA PROVIDE CRIMINAL DEFENSE SERVICES 14661 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. X X X 0 0 0 0 0 0 0 0 0 JENNIFER SMITH EXECUTIVE DIRECTOR 180000 0 0 0 0 0 7200 0 0 0 187200 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. WE ALSO PARTNERED IN 2023 WITH THE GEORGIA LEGAL AID SERVICE TO INCREASE THE QUALITY OF THEIR LEGAL AID SERVICES, AND PROVIDED OTHER ADVICE AND ASSISTANCE IN INDONESIA, TRINIDAD AND TOBAGO AND 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 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 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 2023. 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. 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.