INTERNATIONAL SENIOR LAWYERS CORPORATION: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
INTERNATIONAL SENIOR LAWYERS CORPORATION (EIN 52-2241212)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-19
IRS object ID
202513239349300721
Schema version
2024v5.2
Note
A later return for the same period supersedes this one.
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-11-19T09:08:05-06:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN112479096PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1S ADELSBERG & COBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1280 NORTHERN BLVDAddressLine1Txt
CityGREAT NECKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11021ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN522241212EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1INTERNATIONAL SENIOR LAWYERS'CORPORATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlINTEBusinessNameControlTxt
Phone6463501554PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1207 WEST 25TH STREETAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10001ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSARA LULOPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone6463501554PhoneNum
Signature2025-11-14SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonIRWIN K ADELSBERGPreparerPersonNm
PTINP00307024PTIN
Phone5165041313PhoneNum
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Amended ReturnYes (X)AmendedReturnInd
Principal OfficerSARA LULOPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1207 WEST 25TH STREETAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10001ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$981,866GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressHTTPS://ISLP.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2000FormationYr
Legal Domicile StateDCLegalDomicileStateCd
Activity Or MissionSEE SCHEDULE OActivityOrMissionDesc
Voting Members Governing Body25VotingMembersGoverningBodyCnt
Voting Members Independent25VotingMembersIndependentCnt
Total Employee5TotalEmployeeCnt
Total Volunteers288TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,582,367PYContributionsGrantsAmt
CY Contributions Grants$797,481CYContributionsGrantsAmt
PY Program Service Revenue$17,000PYProgramServiceRevenueAmt
CY Program Service Revenue$163,584CYProgramServiceRevenueAmt
PY Investment Income$16,496PYInvestmentIncomeAmt
CY Investment Income$20,547CYInvestmentIncomeAmt
PY Other Revenue$37,626PYOtherRevenueAmt
CY Other Revenue$254CYOtherRevenueAmt
PY Total Revenue$1,653,489PYTotalRevenueAmt
CY Total Revenue$981,866CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$784,407PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$735,125CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$161,974CYTotalFundraisingExpenseAmt
PY Other Expenses$738,895PYOtherExpensesAmt
CY Other Expenses$535,761CYOtherExpensesAmt
PY Total Expenses$1,523,302PYTotalExpensesAmt
CY Total Expenses$1,270,886CYTotalExpensesAmt
PY Revenues Less Expenses$130,187PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$289,020CYRevenuesLessExpensesAmt
Total Assets BOY$1,451,963TotalAssetsBOYAmt
Total Assets EOY$1,132,715TotalAssetsEOYAmt
Total Liabilities BOY$204,458TotalLiabilitiesBOYAmt
Total Liabilities EOY$169,862TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,247,505NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$962,853NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionISLP IS A NONPARTISAN, POLITICALLY NEUTRAL NONPROFIT ORGANIZATION THAT MOBILIZES INTERNATIONAL PRO BONO LEGAL SUPPORT TO PROMOTE THE RULE OF LAW AND ACCOUNTABLE, SUSTAINABLE GLOBAL ECONOMIC DEVELOPMENT.MissionDesc
Significant New Program SrvcYes (1)SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$775,398ExpenseAmt
Revenue$163,584RevenueAmt
DescIN 2024, ISLP UNDERTOOK 118 PROJECTS IN MORE THAN 34 JURISDICTIONS AND VOLUNTEERS DONATED 10,053 PRO BONO HOURS VALUED AT APPROXIMATELY $10.8 MILLION. A SIGNIFICANT PART OF ISLP'S MISSION IS ACHIEVED THROUGH THE RECEIPT OF CONTRIBUTED LEGAL SERVICES FROM LAWYERS AND LAW FIRMS, THESE CONTRIBUTED NON-FINANCIAL ASSETS ARE VALUED BASED ON FAIR MARKET VALUE OF THE SERVICES RECEIVED.Desc
Total Program Service Expenses$775,398TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign OfficeYes (1)ForeignOfficeInd
Foreign ActivitiesYes (1)ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (1)DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee5EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members25GoverningBodyVotingMembersCnt
Independent Voting Member25IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldNYStatesWhereCopyOfReturnIsFldCd
Own WebsiteYes (X)OwnWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonSARA LULOPersonNm
Phone6463501554PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1207 WEST 25TH STREET 6TH FLOORAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10001ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (27 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtKey EmployeeKeyEmployeeIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
BRUCE GILCHRIST
CHAIR2.00Yes (X)Yes (X)$0$0$0
RUSSELL F SMITH III
VICE CHAIR2.00Yes (X)Yes (X)$0$0$0
WILLIAM D KISSINGER
TREASURER1.00Yes (X)Yes (X)$0$0$0
PATRICIA ALSUP
MEMBER1.00Yes (X)$0$0$0
LUCIANA AQUINO-HAGENDORN
MEMBER1.00Yes (X)$0$0$0
THOMAS BRUNNER
MEMBER1.00Yes (X)$0$0$0
EVAN COHEN
MEMBER1.00Yes (X)$0$0$0
YVES DENIZE
MEMBER1.00Yes (X)$0$0$0
DAVID DJAHA
MEMBER1.00Yes (X)$0$0$0
DEON GOVENDER
MEMBER1.00Yes (X)$0$0$0
JOHN KIERNAN
MEMBER1.00Yes (X)$0$0$0
YASMINE LANLOU
MEMBER1.00Yes (X)$0$0$0
GEORGE LEHNER
MEMBER1.00Yes (X)$0$0$0
KRISTIN MENDOZA
MEMBER1.00Yes (X)$0$0$0
JASON PARKER
MEMBER1.00Yes (X)$0$0$0
LIZ ROBERTS
MEMBER1.00Yes (X)$0$0$0
JIM SANDMAN
MEMBER1.00Yes (X)$0$0$0
ANK SANTENS
MEMBER1.00Yes (X)$0$0$0
MANSI SHAH
SECRETARY1.00Yes (X)Yes (X)$0$0$0
STEVE SCHULMAN
MEMBER1.00Yes (X)$0$0$0
PREETI BHAGNANI
MEMBER1.00Yes (X)$0$0$0
RICK GITTLEMAN
MEMBER1.00Yes (X)$0$0$0
RICHARD ROSENTHAL
MEMBER1.00Yes (X)$0$0$0
CHARLINE YIM
MEMBER1.00Yes (X)$0$0$0
CARLOS ARDILA
MEMBER1.00Yes (X)$0$0$0
SARA LULO
EXECUTIVE DIRECTOR40.00$227,862$0$28,760Yes (X)
AIKATERINA DRISI
PROGRAM DIRECTOR40.00$126,607$0$13,000Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$354,469TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$41,760TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K2IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Government Grants$37,931GovernmentGrantsAmt
All Other Contributions$759,550AllOtherContributionsAmt
Noncash Contributions$11,967NoncashContributionsAmt
Total Contributions$797,481TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescFEES FOR SERVICESDesc
Business900099BusinessCd
Total Revenue Column$163,584TotalRevenueColumnAmt
Related Or Exempt Func Income$163,584RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$163,584TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$20,547TotalRevenueColumnAmt
Exclusion$20,547ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUS INCOMEDesc
Business900099BusinessCd
Total Revenue Column$254TotalRevenueColumnAmt
Exclusion$254ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$254OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$981,866TotalRevenueColumnAmt
Related Or Exempt Func Income$163,584RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$20,801ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$235,240TotalAmt
Program Services$141,144ProgramServicesAmt
Management And General$58,810ManagementAndGeneralAmt
Fundraising$35,286FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$404,319TotalAmt
Program Services$242,591ProgramServicesAmt
Management And General$101,080ManagementAndGeneralAmt
Fundraising$60,648FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$14,703TotalAmt
Program Services$8,822ProgramServicesAmt
Management And General$3,676ManagementAndGeneralAmt
Fundraising$2,205FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$44,107TotalAmt
Program Services$26,464ProgramServicesAmt
Management And General$11,027ManagementAndGeneralAmt
Fundraising$6,616FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$36,756TotalAmt
Program Services$22,054ProgramServicesAmt
Management And General$9,189ManagementAndGeneralAmt
Fundraising$5,513FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$23,100TotalAmt
Management And General$23,100ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$352,472TotalAmt
Program Services$225,343ProgramServicesAmt
Management And General$89,572ManagementAndGeneralAmt
Fundraising$37,557FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$53,874TotalAmt
Program Services$32,324ProgramServicesAmt
Management And General$13,469ManagementAndGeneralAmt
Fundraising$8,081FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$13,477TotalAmt
Management And General$13,477ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$2,583TotalAmt
Management And General$2,583ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$6,181TotalAmt
Program Services$3,709ProgramServicesAmt
Management And General$1,545ManagementAndGeneralAmt
Fundraising$927FundraisingAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
PROGRAM EXPENSES$52,382$52,382
OTHER EXPENSES$31,692$20,565$5,986$5,141

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,270,886TotalAmt
Program Services$775,398ProgramServicesAmt
Management And General$333,514ManagementAndGeneralAmt
Fundraising$161,974FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$191,485BOYAmt
EOY$154,728EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$614,062BOYAmt
EOY$304,242EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$114,669BOYAmt
EOY$165,185EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$17,744BOYAmt
EOY$21,269EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$44,617LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$41,106LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$6,093BOYAmt
EOY$3,511EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$342,022BOYAmt
EOY$371,635EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$165,888BOYAmt
EOY$112,145EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,451,963BOYAmt
EOY$1,132,715EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$38,570BOYAmt
EOY$39,717EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
EOY$18,000EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$165,888BOYAmt
EOY$112,145EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$204,458BOYAmt
EOY$169,862EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$1,247,505BOYAmt
EOY$962,853EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,247,505BOYAmt
EOY$962,853EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,451,963BOYAmt
EOY$1,132,715EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$289,020ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$4,368NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (1)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS Audited0FSAuditedInd
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$905,309CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,941,687CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$704,869CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,582,367CurrentTaxYearMinus1YearAmt
Current Tax Year$797,481CurrentTaxYearAmt
Total$5,931,713TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$905,309CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,941,687CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$704,869CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,582,367CurrentTaxYearMinus1YearAmt
Current Tax Year$797,481CurrentTaxYearAmt
Total$5,931,713TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$5,931,713PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$14,689CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$27,180CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$14,377CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$16,496CurrentTaxYearMinus1YearAmt
Current Tax Year$20,547CurrentTaxYearAmt
Total$93,289TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,648CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$200CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$400CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$37,626CurrentTaxYearMinus1YearAmt
Current Tax Year$254CurrentTaxYearAmt
Total$40,128TotalAmt
FieldValueIRS element (for citing)
Total Support$6,065,130TotalSupportAmt
Public Support CY1700.97800PublicSupportCY170Pct
Public Support PY1700.73320PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$5,449OtherCostOrOtherBasisAmt
Depreciation$5,449DepreciationAmt
Book Value$0BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$39,168OtherCostOrOtherBasisAmt
Depreciation$35,657DepreciationAmt
Book Value$3,511BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$3,511TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescRIGHT-OF-USE ASSETS, OPERATING LEASEDesc
Book Value$112,145BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$112,145TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescOPERATING LEASE OBLIGATIONDesc
Amt$112,145Amt
FieldValueIRS element (for citing)
Total Liability$112,145TotalLiabilityAmt

Schedule F IRS990ScheduleF

Account Activities Outside US AccountActivitiesOutsideUSGrp (3 entries)

RegionRegionTxtOfficesOfficesCntEmployeeEmployeeCntType Of Activities ConductedTypeOfActivitiesConductedTxtSpecific Services ProvidedSpecificServicesProvidedTxtRegion Total ExpendituresRegionTotalExpendituresAmt
ASIA & THE PACIFIC00LEGAL SUPPORT IN NEGOTIATIONS, FINANCE MATTERS, RESEARCH AND LEGAL REFORMPROGRAM SERVICES$442
CENTRAL AND SOUTH AMERICA01CAPACITY BUILDING, TRAINING, LEGAL SUPPORT ON FINANCE MATTERS AND SUSTAINABLE GOODSPROGRAM SERVICES: LEGAL SKILLS CAPACITY BUILDING TRAINING$67,489
SUB-SAHARAN AFRICA03CAPACITY BUILDING, TRAINING, LEGISLATIVE REVIEW, LEGAL SUPPORT IN NEGOTIATIONSPROGRAM SERVICES: LEGAL SKILLS CAPACITY BUILDING TRAINING$233,591
FieldValueIRS element (for citing)
Subtotal Offices0SubtotalOfficesCnt
Subtotal Employees4SubtotalEmployeesCnt
Continuation Total Office0ContinuationTotalOfficeCnt
Continuation Total Employee0ContinuationTotalEmployeeCnt
Total Office0TotalOfficeCnt
Total Employee4TotalEmployeeCnt
Subtotal Spent$301,522SubtotalSpentAmt
Continuation Spent$0ContinuationSpentAmt
Total Spent$301,522TotalSpentAmt
Transfer To Foreign Corp0TransferToForeignCorpInd
Interest In Foreign Trust0InterestInForeignTrustInd
Foreign Corp Ownership0ForeignCorpOwnershipInd
Passive Foreign Investmest Co0PassiveForeignInvestmestCoInd
Foreign Partnership0ForeignPartnershipInd
Boycott Countries0BoycottCountriesInd

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation CommitteeYes (X)CompensationCommitteeInd
Written Employment ContractYes (X)WrittenEmploymentContractInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonSARA LULOPersonNm
TitleEXECUTIVE DIRECTORTitleTxt
Base Compensation Filing Org$202,020BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$15,000BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$10,842OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$28,760DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$0NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$256,622TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution2ContributionCnt
Noncash Contributions Rpt F990$11,567NoncashContributionsRptF990Amt
Method Of Determining RevenuesPRICE ON DATE REC'DMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Any Property That Must Be Held0AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts0ReviewProcessUnusualNCGiftsInd
Third Parties Used0ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART I LINE 1-SUMMARYISLP IS A NONPARTISAN, POLITICALLY NEUTRAL NONPROFIT ORGANIZATION THAT MOBILIZES INTERNATIONAL PRO BONO LEGAL SUPPORT TO PROMOTE THE RULE OF LAW AND ACCOUNTABLE, SUSTAINABLE GLOBAL ECONOMIC DEVELOPMENT. ISLP WORKS IN DOZENS OF COUNTRIES EACH YEAR, LARGELY IN AFRICA, LATIN AMERICA AND ASIA. ISLP'S FORCE MULTIPLE MODEL LEVERAGES AN EXPANSIVE VOLUNTEER NETWORK OF LAWYERS TO DELIVER HIGH CALIBER LEGAL EXPERTISE TO PARTNER-CLIENTS WHO OTHERWISE COULD NOT ACCESS COMPARABLE LEGAL SUPPORT AND DELIVERS EXCEPTIONAL VALUE AND HIGH IMPACT TO FUNDERS AND SUPPORTERS. ISLP ENGAGEMENTS ARE DEMAND DRIVEN AND INCLUDE: DIRECT NEGOTIATION AND TRANSACTIONAL SUPPORT; LITIGATION SUPPORT IN FREEDOM OF EXPRESSION MATTERS; LAW REFORM DRAFTING SUPPORT; LEGAL RESEARCH AND PUBLICATIONS; AND PRACTICAL CAPACITY-BUILDING TRAININGS AND RESOURCES. ISLP'S SUBSTANTIVE FOCUS AREAS INCLUDE; ACCOUNTABILITY & TRANSPARENCY;INNOVATIVE AND SOCIAL FINANCE; MEDIA LAW AMD FREEDOM OF EXPRESSION; RESPONSIBLE TECHNOLOGY; AND TAXATION.
FORM 990, PART VI, SECTION A, LINE 1AWHEN THE BOARD OF DIRECTORS IS NOT IN SESSION, THE EXECUTIVE COMMITTEE SHALL AND MAY EXERCISE ALL OF THE POWERS OF THE BOARD OF DIRECTORS, EXCEPT TO THE EXTENT, IF ANY, THAT SUCH AUTHORITY SHALL BE LIMITED BY RESOLUTIONS OF THE ENTIRE BOARD OF DIRECTORS, PROVIDED, HOWEVER, THAT NEITHER THE EXECUTIVE COMMITTEE NOR ANY OTHER COMMITTEE SHALL HAVE AUTHORITY AS TO THE FOLLOWING MATTERS: 1. THE FILLING OF VACANCIES ON THE BOARD OF DIRECTORS OR ON ANY COMMITTEE. 2. THE AMENDMENT OR REPEAL OF THESE BYLAWS OR THE ADOPTION OF NEW BYLAWS 3. THE AMENDMENT OR REPEAL OF ANY RESOLUTION OF THE BOARD OF DIRECTORS WHICH BY ITS TERMS SHALL NOT BE SO AMENDABLE OR REPEALABLE. 4. THE FIXING OF COMPENSATION OF THE DIRECTORS FOR SERVING ON THE BOARD OF DIRECTORS OR ANY COMMITTEE 5.THE ELECTION OR REMOVAL OF OFFICERS AND DIRECTORS. 6. THE APPROVAL OF A MERGER OF PLAN OF DISSOLUTION. 7. THE AUTHORIZATION OF THE SALE, LEASE EXCHANGE OR OTHER DISPOSITION OF SUBSTANTIALLY ALL OF THE ASSETS OF THE CORPORATION. 8.THE APPROVAL OF AMENDMENTS TO THE ARTICLES OF INCORPORATION.
FORM 990, PART III, LINE 2IN 2024, ISLP DEVELOPED MANY DOZENS OF NEW PROJECTS UNDER THE ORGANIZATION'S FOCUS AREAS INCLUDING ACCOUNTABILITY & TRANSPARENCY, CIVIL SOCIETY ENGAGEMENT; ENERGY & NATURAL RESOURCES MANAGEMENT; INNOVATIVE AND SOCIAL FINANCE; MEDIA LAW & FREEDOM OF EXPRESSION; RESPONSIBLE TECHNOLOGY & TAXATION.
FORM 990, PART III, LINE 4AA SIGNIFICANT PART OF ISLP'S MISSION IS ACHIEVED BY THE MULTIPLIER EFFECT OF LEVERAGING CONTRIBUTED LEGAL SERVICES FROM LAWYERS AND LAW FIRMS. THESE CONTRIBUTED NON-FINANCIAL ASSETS ARE VALUED BASED ON REPORTED CONTRIBUTED HOURS AND FAIR MARKET VALUE OF SERVICES RECEIVED. IN 2024, CONTRIBUTED LEGAL SERVICES AMOUNTED TO NEARLY $11 MILLION IN CONNECTION WITH 120 PROJECTS ACROSS AT LEAST 34 COUNTRIES. FOR FINANCIAL STATEMENT PURPOSES, THESE CONTRIBUTED SERVICES ARE RECORDED AS CONTRIBUTION REVENUE AND A RELATED PROGRAMMATIC EXPENSE. HOWEVER, FOR PURPOSES OF THE FORM 990, THE INTERNAL REVENUE SERVICE REQUIRES THAT SUCH AMOUNTS BE EXCLUDED FROM CONTRIBUTION REVENUE ON PART VIII AS WELL AS EXCLUDED FROM PROGRAM EXPENSES ON PART IX. THIS TREATMENT THEREFORE DOES NOT REFLECT THE MULTIPLIER EFFECT THAT THE DONATED LEGAL SERVICES HAVE ON ISLP PROGRAMS.
FORM 990, PART III, LINE 1EXAMPLE OF ISLP'S WORK IN 2024 INCLUDES: -ISLP DELIVERED STRATEGIC LEGAL ADVICE AND LEGAL SUPPORT ON ISSUES RELATING TO CONTRACT NEGOTIATIONS IN THE ENERGY AND NATURAL RESOURCES SECTOR OF SEVERAL COUNTRIES INCLUDING LIBERIA, JORDAN AND MAURITANIA. -ISLP DEVELOPED THE TOOLKIT FOR CRITICAL MINERALS TAXATION IN MINING PROJECTS WHICH WAS INCORPORATED INTO THE AFRICAN MINING LEGISLATION ATLAS (AMLA). -AS PART OF ISLP'S ONGOING EFFORTS TO SUPPORT AFRICAN LEGAL COMMUNITIES AND ALTERNATIVE DISPUTE RESOLUTION CENTERS, ISLP PARTNERED WITH THE NAIROBI CENTER FOR INTERNATIONA ARBITRATION AND THE LUSAKA INTERNATIONAL ARBITRATION CENTRE TO DELIVER A SERIES OF IN-PERSON AND VIRTUAL LEGAL TRAININGS AND WORKSHOPS. -ISLP DELIVERED A WEEK-LONG WORKSHOP IN NAIROBI, KENYA FOR STATE COUNSELS FROM THE OFFICE OF THE ATTORNEY GENERAL. THE AIM FOR THE TRAINING WAS TO PROVIDE PRACTICAL INSIGHTS, COMPARATIVE EXPERIENCE, AND BEST PRACTICES TO ENHANCE CAPACITY TO EFFECTIVELY NEGOTIATE AND DRAFT ARBITRATION AGREEMENT AND HANDLE AND RESOLVE INTERNATIONAL DISPUTES. -ISLP DELIVERED AN IN-PERSON LEGAL TRAINING ON FREEDOM OF EXPRESSION AND MEDIA FREEDOM TO JOURNALISTS AND LAWYERS IN HARARE, ZIMBABWE. -ISLP PROVIDED LEGAL SUPPORT TO ECUADOR'S IMPLEMENTATION OF ITS NATIONAL ACTION PLAN UNDER THE OPEN GOVERNMENT PARTNERSHIP(OGP)INCLUDING LEGAL WORKSHOPS ON LEGAL COMPLIANCE, MULTI-SECTORAL DIALOGUES INCLUDING PRIVATE AND PUBLIC SECTOR PARTICIPANTS, AND CIVIL SOCIETY ENGAGEMENT. -LITIGATION SUPPORT IN DEFENSE OF FREEDOM OF EXPRESSION AND MEDIA FREEDOM, INCLUDING DEVELOPERS OF SOLAR MICROGRIDS FOR RURAL COMMUNITIES IN SUB-SAHARAN AFRICA. -LEGAL SUPPRT TO A NUMBER OF SOCIAL ENTERPRISES, INCLUDING DEVELOPERS OF SOLAR MICROGRIDS FOR RURAL COMMUNITIES IN SUB-SSAHARAN AFRICA. -LEGAL SUPPORT TO AN IMPACT INVESTMENT MANAGER THAT SUPPORTS SOCIAL ENTERPRISES THAT WORK TO ALLEVIATE POVERTY AND PROTECT NATURAL ENVIRONMENT.
FORM 990, PART VI, SECTION B, LINE 11BFORM 990 WILL BE EMAILED TO BOARD MEMBERS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12CBOARD MEMBERS ARE REQUIRED TO INFORM THE BOARD WHEN CONFLICTS OF INTEREST ARISE. CONFLICT OF INTEREST DISCLOSURE FORMS ARE SENT TO THE BOARD MEMBERS ON AN ANNUAL BASIS.
FORM 990, PART VI, SECTION B, LINE 15EXECUTIVE DIRECTOR COMPENSATION IS REVIEWED, DISCUSSED, AND DECIDED ANNUALLY BY THE BOARD, AND TAKES INTO ACCOUNT PERFORMANCE, ORGANIZATIONAL BUDGET, AND COMPARABILITY DATA.
FORM 990, PART VI, SECTION C, LINE 19THE ISLP'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 11GOTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 225,343. MANAGEMENT AND GENERAL EXPENSES 89,572. FUNDRAISING EXPENSES 37,557. TOTAL EXPENSES 352,472.

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