2025-07-15T20:45:06-05:00 2024-08-31 331374517 PKF O'CONNOR DAVIES ADVISORY LLC 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2023-09-01 822167556 INTERNATIONAL REFUGEE ASSISTANCE PROJECT INC INTE 5167014636 ONE BATTERY PARK PLAZA 33RD FLOOR NEW YORK NY 10004 SHARIF ALY PRESIDENT 5167014636 2025-07-15 1 1 EVA MRUK P00543254 9143818900 2025-07-15 2023 2025-03-06 01:10:19Z IRAP REBECCA HELLER ONE BATTERY PARK PLAZA 33RD FLOOR NEW YORK NY 10004 23820283 0 X REFUGEERIGHTS.ORG X 2017 NY DEVELOP AND ENFORCE A SET OF LEGAL AND HUMAN RIGHTS FOR REFUGEES AND DISPLACED PERSONS. 16 16 118 1238 0 0 19346761 21251614 0 0 1650870 2040954 50978 520410 21048609 23812978 3326432 3396607 0 0 15069675 18563625 0 0 2775994 4651931 6194089 23048038 28154321 -1999429 -4341343 69197781 70353742 4287865 11027960 64909916 59325782 X IRAP IS A GLOBAL LEGAL AID AND ADVOCACY ORGANIZATION WORKING TO CREATE A WORLD WHERE REFUGEES AND ALL PEOPLE SEEKING SAFETY ARE EMPOWERED TO CLAIM THEIR RIGHT TO FREEDOM OF MOVEMENT AND A PATH TO LASTING REFUGE. EVERYONE SHOULD HAVE A SAFE PLACE TO LIVE AND A SAFE WAY TO GET THERE. 0 0 14661775 2954757 0 LEGAL SERVICES IRAP PROVIDED INFORMATION, ADVICE AND LEGAL REPRESENTATION TO DISPLACED PERSONS SEEKING TO COME TO THE US. IRAP EXPANDED OUR PARTNERSHIPS ACROSS THE GLOBE TO INCREASE ACCESS TO LEGAL INFORMATION AND SERVICES. IRAP ADVANCES THE LEGAL RIGHTS OF DISPLACED PERSONS GLOBALLY THROUGH THE PROVISION OF LEGAL INFORMATION, LEGAL SERVICES AND THROUGH ADVOCACY AND LITIGATION SEEKING BROAD POLICY CHANGES TO ENSURE THAT DISPLACED PEOPLE CAN ACCESS SAFETY. IRAP WORKS IN DEEP PARTNERSHIP WITH CIVIL SOCIETY ORGANIZATIONS INCLUDING REFUGEE LED ORGANIZATIONS AND COMMUNITY BASED ORGANIZATIONS. DURING FY 24, IRAP PROVIDED LEGAL AID TO OVER 4,000 DISPLACED PERSONS AND RESOURCED PRO BONO SUPPORT WITH A VALUE OF OVER 18 MILLION DOLLARS. OUR ADVOCACY WORK BENEFITED 140,516 INDIVIDUALS. 2808367 0 9 LITIGATIONIN FY24, OUR LITIGATION TEAM ACHIEVED SIGNIFICANT MILESTONES IN CASES THAT PROTECT AND EXPAND THE RIGHTS OF REFUGEES AND ASYLUM-SEEKERS IN THE UNITED STATES.WE TARGETED SYSTEMIC DELAYS IN THE REFUGEE FAMILY REUNIFICATION BY FILING MULTIPLE INDIVIDUAL LAWSUITS THAT WILL BUILD PRESSURE POINTS FOR THE GOVERNMENT TO TAKE ON SYSTEMIC REFORM. WE ARE USING THESE CASES TO ADVANCE IMPROVEMENTS IN ADJUDICATION OF THESE CASES AND TO DRAW ATTENTION TO FAMILY SEPARATION RESULTING FROM GOVERNMENT INACTION. IRAP FILED AN AMICUS BRIEF IN THE UNITED STATES SUPREME COURT RELATED TO FAMILY REUNIFICATION FOR MARRIED COUPLES. IRAP CONTINUED LITIGATION UNDER THE FREEDOM OF INFORMATION ACT AND SYSTEMIC DELAYS IN THE AFGHAN AND IRAQI SIV PROGRAMS. 1847201 11500 0 POLICYIN FY24, IRAP CONTINUED TO ADVOCATE FOR HUMANE, TRANSPARENT, AND WELCOMING POLICIES. RECENT CAMPAIGNS HAVE YIELDED IMPORTANT GAINS FOR DISPLACED PERSONS:IRAP HAS BEEN DEEPLY ENGAGED IN ADVOCATING AND SENDING RECOMMENDATIONS TO THE BIDEN ADMINISTRATION TO IMPROVE ACCESS TO REFUGEE AND LEGAL PATHWAYS INCLUDING FROM THE WESTERN HEMISPHERE AND THROUGH PRIVATE SPONSORSHIP. IN A SIGNIFICANT WIN, THE BIDEN ADMINISTRATION IMPLEMENTED A NEW PRIVATE SPONSORSHIP PROGRAM WHICH IRAP HAD ADVOCATED FOR THIS FOR SEVERAL MONTHS AND WE LOOK FORWARD TO SEEING THIS POLICY IMPLEMENTED. IRAP IS PROUD TO BE A CO-CONVENER OF THE GLOBAL REFUGEE COMPACT MULTI-STAKEHOLDER PLEDGE TO BRING DOZENS OF PARTNERS TOGETHER IN A CAMPAIGN TO SAFELY REUNITE AT LEAST ONE MILLION REFUGEE FAMILIES GLOBALLY BY 2030.IRAP CONTINUES TO ADVOCATE FOR AFGHAN ALLIES AND REPRESENT CLIENTS SEEKING SPECIAL IMMIGRANT VISAS AS WELL AS ADVOCARE FOR THE PROGRAM. 4087686 430350 0 COMMUNICATIONSIRAP CONTINUES TO AMPLIFY THE VOICES OF DISPLACED PEOPLE THROUGH TRADITIONAL MEDIA OUTLETS AND IN THE DIGITAL SPHERE. WE INVOLVE OUR CURRENT AND FORMER CLIENTS IN OUR MEDIA AND ADVOCACY WORK TO ENSURE THEIR VOICES ARE HEARD. IN ADDITION TO MEDIA PLACEMENT, WE UTILIZE SOCIAL MEDIA OUTLETS, INCLUDING FACEBOOK, TWITTER, AND INSTAGRAM, OUR WEBSITE, AND MASS EMAIL CAMPAIGNS TO COMMUNICATE TO SUPPORTERS. IRAP HAS A NUMBER OF CROSS-DEPARTMENTAL PRIORITY TEAMS WORKING ON VARIOUS ISSUES IN PARTNERSHIP WITH OUR COMMUNICATIONS TEAM. OTHER PROGRAMSIN ADDITION TO IRAP'S LEGAL SERVICES AND ADVOCACY PROGRAMS, WE HAVE SEVERAL OTHER PROGRAMMATIC AREAS THAT SUPPORT AND AMPLIFY THE IMPACT OF OUR CORE WORK. THESE PROGRAMS INCLUDE ORGANIZATIONAL PLANNING; EVALUATION & LEARNING; DIGITAL RESOURCES, PRODUCTS AND ENGAGEMENT; GLOBAL PARTNERSHIPS; LEGAL KNOWLEDGE AND TRAINING; DISABILITY INCLUSION AND ACCESSIBILITY; AND PRO BONO. ORGANIZATIONAL PLANNING AND EVALUATION & LEARNING ENSURE THAT IRAP'S MISSION, VISION, AND PROGRAMMATIC PRIORITIES ARE ALIGNED AND ENABLE US TO PROJECT, TRACK, AND MEASURE OUR IMPACT. LEGAL KNOWLEDGE AND TRAINING AND PRO BONO ALLOW US TO ENGAGE MEANINGFULLY WITH LEGAL PRACTITIONERS AROUND THE WORLD, SUPPORTING THEM AS THEY ASSIST REFUGEES, AND LEVERAGING THEIR RESOURCES TO SUPPORT IRAP CLIENTS. DIGITAL PRODUCTS & RESOURCES LEADS OUR WORK TO DEVELOP HIGH QUALITY, DIGITAL LEGAL INFORMATION RESOURCES FOR DISPLACED PEOPLE GLOBALLY. OUR GLOBAL PARTNERSHIPS PROGRAM FACILITATES OUR COLLABORATION WITH REFUGEE-LED AND COMMUNITY-BASED ORGANIZATIONS AROUND THE WORLD TO ENSURE OUR WORK CENTERS THE VOICES, INPUT, AND NEEDS EXPRESSED BY DIRECTLY IMPACTED COMMUNITIES AND THOSE WITH LIVED EXPERIENCES. IRAP'S DISABILITY INCLUSION PROGRAM EXPANDS OUR CORE PROGRAMMATIC WORK TO BE MORE INCLUSIVE OF THE DIFFERING EXPERIENCES AND NEEDS OF DISPLACED PEOPLE WITH DISABILITIES. 4087686 430350 0 23405029 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 1 1 1 1 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 45 0 118 1 0 0 0 0 0 0 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 0 0 AL AR CA FL GA HI IL KS KY MD MA MI MN NH NJ NM NY NC ND OR PA RI SC TN UT VA WV WI X X X YELENA BAKALEVA CHIEF FINANCIAL OFFICER 5167014636 ONE BATTERY PARK PLAZA 33RD FLOOR NEW YORK NY 10004 TARYN HIGASHI CHAIR 2.00 0.10 X X 0 0 0 CARL REISNER VICE CHAIR 2.00 0.10 X X 0 0 0 MIKE JACOBELLIS TREASURER 2.00 0.10 X X 0 0 0 ZAINAB SALBI SECRETARY 2.00 0.10 X X 0 0 0 ROBERT J ABERNETHY DIRECTOR 1.00 0.10 X 0 0 0 NADIA ALLAUDIN DIRECTOR 1.00 0.10 X 0 0 0 AHILAN ARULANANTHAM DIRECTOR 1.00 0.10 X 0 0 0 MIRIAM BUHL DIRECTOR 1.00 0.10 X 0 0 0 JOE CERRELL DIRECTOR 1.00 0.10 X 0 0 0 MAZEN DARWISH DIRECTOR 1.00 0.10 X 0 0 0 BETSY DOYLE DIRECTOR 1.00 0.10 X 0 0 0 NEEMA SINGH GULIANI DIRECTOR 1.00 0.10 X 0 0 0 SUBHI KHUDAIRI DIRECTOR 1.00 0.10 X 0 0 0 MICHAEL MADNICK DIRECTOR 1.00 0.10 X 0 0 0 JULIET MURERIWA DIRECTOR 1.00 0.10 X 0 0 0 INGRID RASMUSSEN DIRECTOR 1.00 0.10 X 0 0 0 EDWARD SHAPIRO DIRECTOR, THRU 2/2024 1.00 0.10 X 0 0 0 NEGAR TAYYAR DIRECTOR, THRU 2/2024 1.00 0.10 X 0 0 0 TALI FARHADIAN WEINSTEIN DIRECTOR, THRU 2/2024 1.00 0.10 X 0 0 0 REBECCA HELLER EXECUTIVE DIRECTOR 40.00 0.00 X 340451 0 67226 SARAH MORTON CHIEF OPERATIONS OFFICER 40.00 0.00 X 235941 0 28973 SHARIF ALY PRESIDENT 40.00 0.00 X 163264 0 31873 YELENA BAKALEVA CHIEF FINANCIAL OFFICER 40.00 0.00 X 239263 0 21881 AMY TAYLOR DEPUTY EXECUTIVE DIRECTOR OF PROGRAM 40.00 0.00 X 220870 0 66008 NISHA AGARWAL DEPUTY EXECUTIVE DIRECTOR OF IMPACT 40.00 0.00 X 222159 0 50549 KELLY GRAMP CHIEF DEVELOPMENT OFFICER 40.00 0.00 X 238551 0 71154 MARIKO HIROSE LITIGATION DIRECTOR 40.00 0.00 X 172363 0 70332 SUNIL VARGHESE POLICY DIRECTOR 40.00 0.00 X 175660 0 50356 LAURIE BALL COOPER U.S LEGAL SERVICES DIRECTOR 40.00 0.00 X 182506 0 11481 KATHLEEN LIST SENIOR VP, GLOBAL LEGAL PROGRAMS 40.00 0.00 X 154567 0 31083 KATRIN J JELLEMA DIRECTOR OF INSTITUTIONAL GIVING 40.00 0.00 X 138491 0 61725 2484086 0 562641 39 0 1 0 LITTLER MENDELSON PC 333 BUSH STREET 34TH FLOOR SAN FRANCISCO CA 94104 LEGAL SERVICES 290900 MARC J SOKOL CONSULTING LLC 3233 NE 34TH STREET APT 1704 FORT LAUDERDALE FL 333086925 LEADERSHIP/TALENT-DEVELOPMENT SERVICES 222575 ACCOUNTEMPS 12400 COLLECTIONS CENTER DRIVE CHICAGO IL 60693 TECH, LEGAL, HR, AND FINANCE SERVICES 211162 STANTON CHASE INTERNATIONAL 400 E PRATT STREET SUITE 240 BALTIMORE MD 21202 RECRUITMENT SERVICES 163212 AD VISIORY SOLUTIONS LLC 16 WEST 36TH STREET SUITE 105 NEW YORK NY 10018 INFORMATION TECHNOLOGY SERVICES 114528 12 21251614 21251614 2048259 2048259 7305 -7305 -7305 -7305 SETTLEMENT AGREEMENT FEES 900099 520326 520326 OTHER INCOME 900099 84 84 520410 23812978 0 0 2561364 11500 11500 30625 30625 3354482 3354482 1570374 1226418 170702 173254 11900712 9519709 704141 1676862 283170 240020 11976 31174 3743439 3144788 179159 419492 1065930 895467 51015 119448 99790 99790 184969 184969 4144 4144 1888027 1619151 224186 44690 16331 13952 2135 244 496791 386317 59689 50785 781216 698281 28488 54447 1295140 1145963 27161 122016 782777 710330 11296 61151 137027 123239 4796 8992 208627 196975 5950 5702 BAD DEBT EXPENSE 203301 203301 PROFESSIONAL DEVELOPMEN 89458 81321 400 7737 COURT FEES 6491 6491 28154321 23405029 1973298 2775994 2132095 73562 40222602 36935509 23812367 24652813 535420 438217 802366 434054 483637 368312 2011660 7885329 69197781 70353742 2158058 2503632 2129807 8524328 4287865 11027960 X 14554349 16545782 50355567 42780000 64909916 59325782 69197781 70353742 X -4341343 337 -1243128 X X 0 1 X 1 0 X 15760478 16131139 65450633 1864676 21251614 120458540 15760478 16131139 65450633 1864676 21251614 120458540 23745261 96713279 123050 2411 232791 1650476 2048259 4056987 530792 50978 520410 1102180 125617707 0.76990 0.83560 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: SETTLEMENT AGREEMENT FEES - 2021 AMOUNT: $ 530,416. 2022 AMOUNT: $ 47,500. 2023 AMOUNT: $ 520,326. OTHER INCOME - 2021 AMOUNT: $ 376. 2022 AMOUNT: $ 3,478. 2023 AMOUNT: $ 84. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2110 2034 4144 25374183 25378327 1000000 250000 0 0 723633 1000000 1000000 1000000 3723633 5585450 11041 6887 2691 4144 24763 180908 250000 250000 250000 930908 1396362 4831 1859 426 2110 9226 196587 65529 131058 605779 368525 237254 368312 RIGHT OF USE ASSET 7869948 SECURITY DEPOSITS 15381 7885329 LEASE LIABILITY 8524328 8524328 X 24444050 337 642150 2702392 3344879 21099171 2713807 2713807 23812978 29553887 642150 3461509 4103659 25450228 2704093 2704093 28154321 PART X, LINE 2: THE ORGANIZATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE ORGANIZATION IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR THE PERIODS PRIOR TO AUGUST 31ST, 2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUE ATTRIBUTABLE TO RELATED ENTITY 2,702,392. PART XI, LINE 4B - OTHER ADJUSTMENTS: ELIMINATIONS IN CONSOLIDATING FINANCIAL STATEMENTS 2,704,081. FOREIGN CURRENCY TRANSLATION LOSS 9,714. BANK FEES REPORTED ON PART IX, LINE 13 12. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES ATTRIBUTABLE TO RELATED ENTITY 2,761,509. WRITE OFF OF UNCOLLECTIBLE PLEDGES REPORTED 700,000. PART XII, LINE 4B - OTHER ADJUSTMENTS: ELIMINATIONS IN CONSOLIDATING FINANCIAL STATEMENTS 2,704,081. BANK FEES REPORTED ON PART IX, LINE 13 12. 1 MIDDLE EAST AND NORTH AFRICA 2 19 PROGRAM SERVICES LEGAL SERVICES FOR REFUGEES 3409306 EUROPE 0 0 GRANTMAKING 2704081 SUB-SAHARAN AFRICA 0 0 GRANTMAKING 230000 NORTH AMERICA 0 0 GRANTMAKING 160000 CENTRAL AMERICA AND THE CARIBBEAN 0 0 GRANTMAKING 85000 MIDDLE EAST AND NORTH AFRICA 0 0 GRANTMAKING 75401 SOUTH AMERICA 0 0 GRANTMAKING 65000 EAST ASIA AND THE PACIFIC 0 0 GRANTMAKING 35000 2 19 0 0 2 19 6763788 0 6763788 EUROPE ASSISTANCE AND AID FOR REFUGEES 2704081 WIRE 0 SUB-SAHARAN AFRICA ASSISTANCE AND AID FOR REFUGEES 130000 WIRE 0 NORTH AMERICA PARTNER TO ADVANCE FAMILY REUNIFICATION AND REFUGEE RESETTLEMENT EFFORTS IN LATIN AMERICA AND CARRIBEAN THROUGH PROVIDING INFORMATION, TRAINING AND ADVOCACY. 60000 WIRE 0 NORTH AMERICA PROVIDE LEGAL SERVICES, COMMUNITY EDUCATION AND REPRESENTATION TO INDIVIDUALS IN NORTHERN MEXICO SEEKING ADMISSION, PAROLE OR ASYLUM/REFUGEE PROTECTIONS IN THE U.S. 60000 WIRE 0 MIDDLE EAST AND NORTH AFRICA CONDUCTING TRAINING TO PARTNER ORGANIZATIONS ON AVAILABLE PATHWAYS TO RESETTLEMENT/RLOCATION, ADVOCACY AND COLLABORATION THROUGH THE COMPLEMENTARY PATHWAYS WORKING GROUP, COLLABORATION ON SECURE DATA MANAGEMENT PLATFORMS, AND PROVIDING PSYCHOSOCIAL SUPPORT SERVICES TO INDIVIDUALS WHO ARE RESETTLING. 45000 WIRE 0 SUB-SAHARAN AFRICA WORK TOGETHER TO CO-DESIGN A PROJECT THAT WILL STRENGTHEN SERVICES FOR DISPLACED PERSONS WITH DISABILITIES IN KENYA. 40000 WIRE 0 SUB-SAHARAN AFRICA ASSISTANCE AND AID FOR REFUGEES 40000 WIRE 0 CENTRAL AMERICA AND THE CARIBBEAN PARTNER TO ADVANCE FAMILY REUNIFICATION AND REFUGEE RESETTLEMENT EFFORTS IN LATIN AMERICA AND CARRIBEAN THROUGH PROVIDING INFORMATION, TRAINING AND ADVOCACY. 35000 WIRE 0 EAST ASIA AND THE PACIFIC CREATE ACCESSIBLE ONLINE RESOURCES THAT EXPLAIN COMPLEX RESETTLEMENT PROCESSES IN EASY TERMS FOR REFUGEES AND RESPOND TO ENQUIRIES WITH INFORMATION AS REQUIRED. 30000 WIRE 0 SOUTH AMERICA PARTNER TO ADVANCE FAMILY REUNIFICATION AND REFUGEE RESETTLEMENT EFFORTS IN LATIN AMERICA AND CARRIBEAN THROUGH PROVIDING INFORMATION, TRAINING AND ADVOCACY. 25000 WIRE 0 SOUTH AMERICA ASSISTANCE AND AID FOR REFUGEES 25000 WIRE 0 CENTRAL AMERICA AND THE CARIBBEAN PARTNER TO ADVANCE FAMILY REUNIFICATION AND REFUGEE RESETTLEMENT EFFORTS IN LATIN AMERICA AND CARRIBEAN THROUGH PROVIDING INFORMATION, TRAINING AND ADVOCACY. 25000 WIRE 0 CENTRAL AMERICA AND THE CARIBBEAN PARTNER TO ADVANCE FAMILY REUNIFICATION AND REFUGEE RESETTLEMENT EFFORTS IN LATIN AMERICA AND CARRIBEAN THROUGH PROVIDING INFORMATION, TRAINING AND ADVOCACY. 25000 WIRE 0 NORTH AMERICA PARTNER TO ADVANCE FAMILY REUNIFICATION AND REFUGEE RESETTLEMENT EFFORTS IN LATIN AMERICA AND CARRIBEAN THROUGH PROVIDING INFORMATION, TRAINING AND ADVOCACY. 25000 WIRE 0 SUB-SAHARAN AFRICA WORK TOGETHER TO CO-DESIGN A PROJECT THAT WILL STRENGTHEN SERVICES FOR DISPLACED PERSONS WITH DISABILITIES IN KENYA. 20000 WIRE 0 NORTH AMERICA PROVIDE LEGAL INFORMATION TO MIGRANTS IN THE AMERICAS ABOUT ACCESSING SAFE AND LEGAL PATHWAYS IN THE UNITED STATES. 15000 WIRE 0 SOUTH AMERICA PARTNER TO ADVANCE FAMILY REUNIFICATION AND REFUGEE RESETTLEMENT EFFORTS IN LATIN AMERICA AND CARRIBEAN THROUGH PROVIDING INFORMATION, TRAINING AND ADVOCACY. 10000 WIRE 0 1 16 DIRECT CASH ASSISTANCE MIDDLE EAST AND NORTH AFRICA 297 30401 WIRE 0 0 1 0 0 0 PART I, LINE 2: THE ORGANIZATION PROVIDED FUNDING TO A RELATED NONPROFIT ORGANIZATION IN EUROPE FOR EXPENSES RELATED TO THEIR SHARED CHARITABLE PURPOSES. THE ORGANIZATIONS ARE UNDER COMMON MANAGEMENT. THE ORGANIZATION ALSO PROVIDED GRANT FUNDING TO A NONPROFIT ORGANIZATION IN EUROPE WITH WHICH IT HAS A PROJECT PARTNERSHIP. PAYMENTS TO GRANTEE ORGANIZATIONS ARE BASED ON INVOICES DETAILING THE USE OF THE FUNDS. THE ORGANIZATION ALSO PROVIDES FINANCIAL ASSISTANCE TO REFUGEE INDIVIDUALS IN NEED OUTSIDE THE UNITED STATES. PART I, LINE 3: THE ORGANIZATION USES THE ACCRUAL METHOD OF ACCOUNTING. 1 LAS AMERICAS IMMIGRANT ADVOCACY CENTER 1500 E YANDELL DRIVE EL PASO TX 79902 742472774 501(C)(3) 6750 0 BUILDING BANK OF STORIES FOR QUALITATIVE AND QUANTITATIVE DATA ABOUT IMPACT OF CLIMATE ON MIGRANT JOURNEYS 1 DIRECT CASH ASSISTANCE TO INDIGENTS 31 30625 PART I, LINE 2: THE ORGANIZATION RECEIVED AN OUTSIDE CONTRIBUTION PARTLY TO SUPPORT THE ORGANIZATION'S LITIGATION PARTNERSHIP WITH THE GRANTEE ORGANIZATION. THE GRANTEE SENDS AN ANNUAL INVOICE TO THE ORGANIZATION DETAILING ITS EXPENDITURES. X X X 0 0 0 0 0 0 0 1 0 REBECCA HELLER EXECUTIVE DIRECTOR 340451 0 0 0 0 0 13200 0 54026 0 407677 0 0 0 KELLY GRAMP CHIEF DEVELOPMENT OFFICER 213551 0 25000 0 0 0 9742 0 61412 0 309705 0 0 0 AMY TAYLOR DEPUTY EXECUTIVE DIRECTOR OF PROGRAM 220870 0 0 0 0 0 8903 0 57105 0 286878 0 0 0 NISHA AGARWAL DEPUTY EXECUTIVE DIRECTOR OF IMPACT 222159 0 0 0 0 0 8898 0 41651 0 272708 0 0 0 SARAH MORTON CHIEF OPERATIONS OFFICER 225941 0 10000 0 0 0 9462 0 19511 0 264914 0 0 0 YELENA BAKALEVA CHIEF FINANCIAL OFFICER 239263 0 0 0 0 0 0 0 21881 0 261144 0 0 0 MARIKO HIROSE LITIGATION DIRECTOR 172363 0 0 0 0 0 7095 0 63237 0 242695 0 0 0 SUNIL VARGHESE POLICY DIRECTOR 170160 0 5500 0 0 0 7041 0 43315 0 226016 0 0 0 KATRIN J JELLEMA DIRECTOR OF INSTITUTIONAL GIVING 138491 0 0 0 0 0 5600 0 56125 0 200216 0 0 0 SHARIF ALY PRESIDENT 163264 0 0 0 0 0 5625 0 26248 0 195137 0 0 0 LAURIE BALL COOPER U.S LEGAL SERVICES DIRECTOR 182506 0 0 0 0 0 7300 0 4181 0 193987 0 0 0 KATHLEEN LIST SENIOR VP, GLOBAL LEGAL PROGRAMS 154567 0 0 0 0 0 6183 0 24900 0 185650 0 0 0 PART I, LINE 7 EMPLOYEES OF THE ORGANIZATION RECEIVED BONUSES IN THEIR 2023 W-2S AS REPORTED IN PART II, COLUMN (B)(II). FORM 990, PART VI, SECTION B, LINE 11B INTERNATIONAL REFUGEE ASSISTANCE PROGRAM INC. HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. WHEN THE FORM 990 HAS BEEN PREPARED, IT IS REVIEWED INTERNALLY BY KEY STAFF/LEADERSHIP AND THEN REVIEWED AND APPROVED FOR FILING BY THE AUDIT COMMITTEE AFTER BEING FILED. THE FORM 990 IS PROVIDED TO THE BOARD AFTER BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS HAS ADOPTED A CONFLICT OF INTEREST POLICY APPLICABLE TO ALL DIRECTORS, OFFICERS, OR MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS. ALL APPLICABLE INDIVIDUALS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST AGREEMENT ANNUALLY, DISCLOSING ANY POSSIBLE CONFLICT OF INTEREST AND ARE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE LEAVES THE MEETING OF THE BOARD WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DELIBERATED AND VOTED UPON. THE REMAINING DIRECTORS DECIDE IF A CONFLICT OF INTEREST EXISTS BY A MAJORITY VOTE. THE INTERESTED PERSON IS NOT ELIGIBLE TO VOTE ON MATTERS DIRECTLY PERTAINING TO THE BUSINESS TO BE TRANSACTED. DELIBERATION AND DECISIONS ARE RECORDED IN THE MINUTES OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 15A EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS. AT THE REQUEST OF THE BOARD OF DIRECTORS, SALARY INFORMATION WAS GATHERED BY EXAMINING THE FORMS 990 OF ORGANIZATIONS OF SIMILAR SIZE, IN SIMILAR FIELDS IN NEW YORK CITY AND ALSO BY REVIEWING THE ANNUAL SALARY SURVEY OF AN INDEPENDENT NOT FOR PROFIT ORGANIZATION. THE BOARD ALSO CONSIDERS THE ORGANIZATION'S RESULTS OVER THE YEAR IN DETERMINING THE APPROPRIATE SALARY. COMPARABILITY DATA WAS ALSO USED TO DETERMINE THE COMPENSATION OF THE CHIEF OPERATING OFFICER. ONCE THE COMPENSATION HAS BEEN REVIEWED AND APPROVED BY THE BOARD, THE DECISION IS DOCUMENTED WITHIN THE EXECUTIVE COMMITTEE'S MINUTES. THE LAST REVIEW WAS PERFORMED IN FISCAL YEAR 2024. COMPENSATION FOR OTHER CHIEF OFFICERS, DIRECTORS, AND VICE PRESIDENTS ARE DETERMINED BY A SALARY RANGE AND GRADE. THE COMPENSATION IS REVIEWED AND APPROVED BY THE PRESIDENT. THIS PROCESS WAS LAST PERFORMED IN FISCAL YEAR 2024. 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 RETURNS AND FINANCIAL STATEMENTS ARE ALSO POSTED ON ITS WEBSITE, GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE ORGANIZATION'S CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST. FORM 990, PART XI, LINE 9: WRITE OFF OF UNCOLLECTIBLE PLEDGES -700,000. CHANGE IN BEGINNING OF THE YEAR NET ASSETS -533,414. FOREIGN CURRENCY TRANSLATION LOSS -9,714. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY 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. FORM 990, PART 1, LINE 5, AND PART V, LINE 2A THE ORGANIZATION CONTRACTED WITH A PROFESSIONAL EMPLOYER ORGANIZATION (PEO) FOR SERVICES, INCLUDING BUT NOT LIMITED TO, PAYROLL, TIMEKEEPING, EMPLOYEE BENEFITS, HR ADMINISTRATION AND WORKFORCE REGULATORY COMPLIANCE NEEDS. AS THE EMPLOYER OF RECORD FOR TAX PURPOSES, FORMS W-2 AND W-3 ARE ISSUED BY THE PEO AND FILED UNDER THE PEO'S FEDERAL EIN. IN THIS CO-EMPLOYMENT ARRANGEMENT, THE ORGANIZATION IS THE COMMON LAW EMPLOYER AND, ACCORDINGLY, COMPENSATION IS REPORTED ON FORM 990, PART VII, SECTION A AND PART IX, LINES 5-10. INTERNATIONAL REFUGEE ASSISTANCE PROJECT BERLIN GGMBH DUDENSTR 10 EINGANG B BERLIN GM 10965 ASSISTANCE TO REFUGEES GM INTERNATIONAL REFUGEE ASSISTANCE PROJECT INC 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 INTERNATIONAL REFUGEE ASSISTANCE PROJECT BERLIN GGMBH B 2704081 COST