The International Legal Foundation Ltd
Nonprofit profile at a glance
- EIN
- 134193728
- IRS 990 coverage
- 2012–2024
- Forms available
- Form 990 2024
- Location
- New York, NY, USA
- Phone
- 2126081188
- Rating
- 74
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- International Human Rights
Reported finances
- Revenue
- $2,852,350
- Expenses
- $2,847,057
- Assets
- $1,257,240
- Liabilities
- $459,806
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
9 people listed
Executive titles in this filing
- JENNIFER SMITH (EXECUTIVE DIRECTOR)
Highest reported compensation
- JENNIFER SMITH (EXECUTIVE DIRECTOR): $187,200 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
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.
What it reported doing in 2024
Direct service - afghanistan, west bank, tunisia, and myanmar: see schedule oin 2024, the ilf defended, or supported the defense of thousands of poor and vulnerable people across multiple countries, securing life-changing outcomes for our clients while advancing systemic reforms that have strengthened the rule of law. Despite working in complex and often conflict-affected environments, ilf lawyers ensured that individuals arrested or detained especially women, children, and marginalized groups had access to justice.in myanmar, ilf lawyers achieved notable successes despite the challenging legal environment. In 2024, the ilf provided representation to individuals in more than 600 cases across the country. The ilf's specialized gender justice unit, supported by un women, represented 145 cases of women and girls, successfully securing pretrial release in cases where discriminatory practices often bar women from obtaining bail. The pretrial release successes are remarkable as in practice, courts in myanmar only agree to release people on minor offenses after they can furnish two guarantors and property documents. This unjust practice particularly impacts women who lack the means to own property and who don't know anyone who can be financially responsible for their appearance in court. In two cases, where the ilf's female clients could not present property documents or guarantors, the ilf lawyer zealously argued to release the women using a provision of the criminal procedure code that directs women's release on bail. She successfully secured their pre-trial release and demonstrated the impact of taking a gender-sensitive approach. Also in 2024, the juvenile justice unit, supported by unicef, represented 126 cases of children and secured a number of positive outcomes. In one notable case, a 16-year-old client accused of theft had been detained in police lockup for four months without a lawyer before the ilf found her. Although the girl did not have family locally, the ilf lawyer secured her release on probation under the care of a neighbor, who acts as her guardian. Amid escalating conflict in the rakhine region, the ilf lead the fight against the discriminatory arrest of the rohingya population in myanmar. From 2022 though 2024, the ilf represented more than 400 members of the rohingya community, in many cases securing their release and supporting their safe reintegration into the community. To get to the root of the arrests of rohingya, which is commonly due to lack of identity documents, the ilf in partnership with unhcr also provided legal assistance with the civil documentation process to 205 individuals belonging to minority communities in myanmar and secured documents for 27 individuals. Additionally, the ilf pursued strategic litigation before the union supreme court, challenging double jeopardy and violations of children's rights and continues to engage in outreach to vulnerable communities to ensure they are aware of their right to counsel. In tunisia, the ilf represented 215 men, women, and children in 2024. Notably, the ilf expanded our model of holistic legal aid for children with support from unicef. Since their establishment in 2023, the ilf's specialized juvenile legal aid offices have benefited over 500 children in conflict with the law. In one region of tunisia where the use of diversion in juvenile cases was previously nonexistent and children were routinely detained pretrial, today more than 60% of the children represented by the ilf are diverted from the justice system. With the expansion of the ilf's holistic defense practice and the addition of on-staff social workers in 2024, the ilf also helped clients access psychosocial services, education, and vocational training, addressing root causes of justice involvement. In one case, the ilf represented a 17-year-old boy who had been abandoned by his family, struggled with addiction, and was detained on serious charges. Through persistent advocacy, the ilf secured
Operating model
- Revenue model
- Grant-funded. 68% of the money available for current operations came from government grants.
- Distribution model
- Direct operator. The filing allocates 84% 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 the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 77
- Transparency & Controls: 74
- Accountability: 100
- Sustainability: 29
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 77.5%; rating input score 78
- Program expense ratio: 77.6%; rating input score 78
- Fundraising efficiency: $34.59 raised per $1 spent on fundraising; rating input score 72; 72nd percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 3 of 6 controls in place; rating input score 50
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Pass
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: 2 of 8 controls in place; rating input score 25
- Claims monitoring procedures: Pass
- Requires narrative reports: Limited
- Conducts field audits: Limited
- May suspend future funding: Limited
- Requires financial reports: Limited
- Conducts site visits: Limited
- Requires grant agreements: Pass
- May require repayment: Limited
- Grant itemization coverage: 99.8%; rating input score 100; 41st 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: 8 of 8 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 0.2%; rating input score 34; 34th percentile among comparable filings
- Total-asset coverage ratio: 0.44; rating input score 15; 15th percentile among comparable filings
- Liabilities to assets ratio: 0.37; rating input score 29; 29th percentile among comparable filings
- Officer compensation ratio: 6.6%; rating input score 44; 44th percentile among comparable filings
Growth
- Program expense growth: -0.7% per year; rating input score 0; 12th percentile among comparable filings
- Revenue growth: -0.9% per year; rating input score 0; 9th percentile among comparable filings
- Asset growth: -5% per year; rating input score 0; 4th percentile among comparable filings
Details
- Where the money goes: 77.5% of revenue deployed · 77.6% of spending went to programs
- Governance: 8 of 8 board members independent · 8 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $2.2M in reported program spending
- Leadership: top reported pay $187K · 9 people listed · 3 of 6 pay-setting controls reported
- Consistency: 34 of 35 current checks pass · 1 finding to review
- Schedules: 7 filed schedules · includes major donors, foreign activity, grants, and executive pay
- Filing history: 13 filing years from 2012 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Related organizations: 1 filed related-organization link
- 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 34/100.
- High — Sustainability: Total-asset coverage ratio scored 15/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 29/100.
- Moderate — Sustainability: Officer compensation ratio scored 44/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.