International Law Students Association
Nonprofit profile at a glance
- EIN
- 521903945
- IRS 990 coverage
- 2011–2024
- Forms available
- Form 990 2024
- Location
- Washington, DC, USA
- Phone
- 2027292470
- Rating
- 71
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- International Development
Reported finances
- Revenue
- $825,815
- Expenses
- $868,242
- Assets
- $102,151
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
16 people listed
People named in this filing
- Steven Schneebaum (Chair)
- Dagmar Butte (Director and Treasurer)
- Jason Johns (Director)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To promote the study and practice of international law through educational programs for law students around the world and their community. Activities include the administration of the Philip C. Jessup International Law Moot Court Competition publication of academic journals and the organization of international law conferences.
What it reported doing in 2024
Oversee and administer the Philip C. Jessup International Law Moot Court Competition the worlds largest competition for law students.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Direct operator. The filing allocates 89% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. Some filing-based governance responses are negative or unanswered and the filing reports few safeguards for money sent abroad.
Rating breakdown
- Financial Efficiency: 89
- Transparency & Controls: 57
- Accountability: 64
- Sustainability: 33
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 95.1%; rating input score 95
- Program expense ratio: 90.5%; rating input score 90
- Fundraising efficiency: $17.33 raised per $1 spent on fundraising; rating input score 54; 54th percentile among comparable filings
Transparency & Controls
- Consistency checks: 81.8%; rating input score 82; 1st percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: 0 of 8 controls in place; rating input score 0
- Claims monitoring procedures: Fail
- Requires narrative reports: Fail
- Conducts field audits: Fail
- May suspend future funding: Fail
- Requires financial reports: Fail
- Conducts site visits: Fail
- Requires grant agreements: Fail
- May require repayment: Fail
- Grant itemization coverage: 50%; rating input score 50; 29th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 1 of 7 controls in place; rating input score 14
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -5.1%; rating input score 24; 24th percentile among comparable filings
- Total-asset coverage ratio: 0.12; rating input score 6; 6th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings
Growth
- Program expense growth: 8.3% per year; rating input score 100; 57th percentile among comparable filings
- Revenue growth: 1.2% per year; rating input score 100; 20th percentile among comparable filings
- Asset growth: -2.1% per year; rating input score 0; 12th percentile among comparable filings
Details
- Where the money goes: 95.1% of revenue deployed · 90.5% of spending went to programs
- Governance: 16 of 16 board members independent · 1 of 7 filing controls reported
- Programs: 3 filed program accomplishments · $785K in reported program spending
- Leadership: top reported pay $0 · 16 people listed
- Consistency: 41 of 43 current checks pass · 2 findings to review
- Schedules: 4 filed schedules · includes major donors and foreign activity
- Filing history: 10 filing years from 2011 to 2024
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- Related organizations: Filed and resolved organization relationships.
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Accountability: Governance controls: 5 of 6 not reported.
- High — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
- Review — Transparency & Controls: Grant itemization coverage scored 50/100.
- Review — Financial Efficiency: Fundraising efficiency scored 54/100.
- High — Sustainability: Operating margin scored 24/100.
- High — Sustainability: Total-asset coverage ratio scored 6/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.