2024-11-14T02:23:39-06:00 2023-12-31 221478099 COHNREZNICK LLP 7501 WISCONSIN AVENUE SUITE 400E BETHESDA MD 20814 990 2023-01-01 270359097 WORLD JUSTICE PROJECT WORL 2024079312 1025 VERMONT AVENUE NW 1200 WASHINGTON DC 20005 ELIZABETH ANDERSEN EXECUTIVE DIRECTOR 2024079312 2024-11-13 1 0 LORI ROTHE YOKOBOSKY CPA P01273422 3016529100 2024-11-13 2023 2024-10-15 13:58:12Z WILLIAM H NEUKOM 1025 VERMONT AVENUE NW 1200 WASHINGTON DC 20005 6863971 0 X WORLDJUSTICEPROJECT.ORG X 2009 WA SEE PART III, LINE 1. 12 12 57 12 0 0 7013768 6314958 825560 28299 299895 345516 3468 167285 8142691 6856058 0 0 0 0 4580760 4722837 0 0 364433 5368282 4151141 9949042 8873978 -1806351 -2017920 16861741 13988278 3797517 2199438 13064224 11788840 X THE WORLD JUSTICE PROJECT (WJP) IS A NON-PROFIT ORGANIZATION, INCORPORATED IN THE STATE OF WASHINGTON WITH ITS HEADQUARTERS IN WASHINGTON, D.C. AND OFFICES IN SEATTLE, MEXICO CITY AND SINGAPORE. WJP IS AN INDEPENDENT, MULTIDISCIPLINARY ORGANIZATION WORKING TO ADVANCE THE RULE OF LAW WORLDWIDE. EFFECTIVE RULE OF LAW REDUCES CORRUPTION, COMBATS POVERTY AND DISEASE, AND PROTECTS PEOPLE FROM INJUSTICES LARGE AND SMALL. IT IS THE FOUNDATION FOR COMMUNITIES OF JUSTICE, OPPORTUNITY, AND PEACE-UNDERPINNING DEVELOPMENT, ACCOUNTABLE GOVERNMENT, AND RESPECT FOR FUNDAMENTAL RIGHTS. 0 0 5751089 195584 RESEARCH AND THE RULE OF LAW INDEX: THE WJP RULE OF LAW INDEX MEASURES HOW THE RULE OF LAW IS PERCEIVED AND EXPERIENCED IN EVERYDAY LIFE AROUND THE GLOBE. IT IS THE MOST COMPREHENSIVE INDEX OF ITS KIND AND THE ONLY INDEX TO RELY SOLELY ON PRIMARY DATA. ADHERENCE TO THE RULE OF LAW IS ASSESSED USING INDICATORS ORGANIZED AROUND EIGHT THEMES: CONSTRAINTS ON GOVERNMENT POWERS, ABSENCE OF CORRUPTION, OPEN GOVERNMENT, FUNDAMENTAL RIGHTS, ORDER AND SECURITY, REGULATORY ENFORCEMENT, CIVIL JUSTICE AND CRIMINAL JUSTICE. THE WJP RULE OF LAW INDEX IS BASED ON YEARS OF DEVELOPMENT, INTENSIVE CONSULTATION AND VETTING WITH ACADEMICS, PRACTITIONERS AND COMMUNITY LEADERS FROM OVER 100 COUNTRIES AND 17 PROFESSIONAL DISCIPLINES. THE INDEX IS INTENDED FOR A BROAD AUDIENCE OF POLICY MAKERS, CIVIL SOCIETY, PRACTITIONERS, ACADMEICS AND OTHERS. INDEX FINDINGS HAVE BEEN REFERENCED BY HEADS OF STATE, CHIEF JUSTICES, BUSINESS LEADERS, PUBLIC OFFICIALS, AND THE PRESS. WJP MAINTAINS A GLOBAL NETWORK OF SCHOLARS, ITS RULE OF LAW CONSORTIUM, AND REGULARLY CONVENES IT TO INFORM SCHOLARS ABOUT ITS RULE OF LAW DATA AND ENGAGE THEM IN SCHOLARLY EXCHANGE ABOUT CONTEMPORARY RESEARCH RELATING TO THE RULE OF LAW. 972905 ENGAGEMENT: THE WORLD JUSTICE PROJECT'S ENGAGEMENT EFFORTS INCLUDE CONNECTING AND DEVELOPING A GLOBAL NETWORK, ORGANIZING AND LEADING STRATEGIC CONVENINGS, AND SUPPORTING PRACTICAL, LOCALLY -LED PROGRAMS. OUR BIENNIAL WORLD JUSTICE FORUM IS THE PREMIER INTERNATIONAL EVENT FOR THE RULE OF LAW. DURING THIS WEEK-LONG CONVENING, GLOBAL AND COMMUNITY LEADERS FROM AN ARRAY OF SECTORS AND INTERESTS COME TOGETHER TO SHARE INSIGHTS, BUILD THEIR NETWORKS, EXPLORE STRATEGIES, AND DEVELOP SOLUTIONS FOR ADVANCING PEACE, EQUITY, AND OPPORTUNITY. THE WORLD JUSTICE FORUM PROVIDES A CENTRAL OPPORTUNITY TO MOVE THE CONVERSATION FORWARD ON DIFFICULT TOPICS; IDENTIFY THE PEOPLE WHO SHOULD BE INVOLVED; SEED PRACTICAL ACTION; PLAN COHERENT STRATEGIES AND WORKPLANS; AND BUILD THE REQUIRED MOMENTUM FOR A GLOBAL MOVEMENT TO ADVANCE RULE OF LAW. 6723994 1 1 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 1 1 0 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 21 0 1 57 1 0 1 MX 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 DC X X RICHARD SCHORR 2024079328 1025 VERMONT AVENUE NW 1200 WASHINGTON DC 20005 ELLEN GRACIE NORTHFLEET DIRECTOR 1.00 X 0 0 0 HASSAN BUBACAR JALLOW DIRECTOR 1.00 X 0 0 0 JAMES R SILKENAT TREASURER 4.00 X X 0 0 0 JOHN NERY DIRECTOR 1.00 X 0 0 0 KAMEL AYADI DIRECTOR 1.00 X 0 0 0 MARGARET MCKEOWN DIRECTOR 1.00 X 0 0 0 MICHAEL CHU DIRECTOR 1.00 X 0 0 0 MONDLI MAKHANYA DIRECTOR 1.00 X 0 0 0 SHAIKHA ABDULLA AL-MISNAD DIRECTOR 1.00 X 0 0 0 SUET-FERN LEE DIRECTOR 1.00 X 0 0 0 WILLIAM C HUBBARD CHAIRMAN 5.00 X X 0 0 0 WILLIAM H NEUKOM PRESIDENT 10.00 X X 0 0 0 DEBORAH ENIX-ROSS VICE PRESIDENT 1.00 X 0 0 0 ELIZABETH ANDERSEN EXECUTIVE DIRECTOR 37.50 X 354868 0 29377 GEROLD W LIBBY SECRETARY 10.00 X 12000 0 0 JUDY PERRY MARTINEZ VICE PRESIDENT 2.00 X 0 0 0 MARK D AGRAST VICE PRESIDENT 1.00 X 0 0 0 NANCY WARD VICE PRESIDENT 1.00 X 0 0 0 RICHARD SCHORR CHIEF FINANCIAL OFFICER 37.50 X 245943 0 16698 ALEJANDRO PONCE CHIEF RESEARCH OFFICER 37.50 X 235157 0 18876 AMY GRYSKIEWICZ CHIEF OF STAFF 37.50 X 147122 0 14378 JAMES VAN DER KLOK CHIEF OF PHILANTHROPICAL P 37.50 X 248529 0 20002 MARK LEWIS CHIEF OF PUBLIC SECTOR PARTNERSHIPS 37.50 X 169183 0 2215 TANYA WEINBERG CHIEF COMMUNICATION OFFICE 37.50 X 167710 0 20213 1580512 0 121759 7 0 1 0 BDO USA LLP 770 KENMOOR AVENUE SE SUITE 300 GRAND RAPIDS MI 49546 FINANCE AND ACCOUNTING SUPPORT 191566 NETWORK DEPOT 12040 SOUTH LAKE DRIVE SUITE 202 RESTON VA 20191 IT MANAGED SERVICES AND SUPPORT 117232 2 1603847 4711111 6314958 FORUM REVENUE 900099 28299 28299 28299 353429 353429 7913 -7913 -7913 -7913 VAT REFUNDS 900099 161088 161088 6197 6197 167285 6856058 195584 0 345516 X 658888 456661 156773 45454 3293429 2282607 783626 227196 134056 92911 31897 9248 372708 258316 88681 25711 263756 182804 62757 18195 51887 45638 6249 92913 81723 11190 27818 27818 2868416 2522964 345452 131769 78344 52726 699 185441 148880 36296 265 164032 135160 12035 16837 22183 18278 1628 2277 3234 2217 797 220 57788 80 57708 FACILITIES AND EQUIPMEN 489659 383505 88109 18045 DUES & SUBSCRIPTIONS 34263 20371 13710 182 TAXES & FILLING FEE 2142 1884 258 0 19596 11651 7841 104 8873978 6723994 1785551 364433 1068803 352908 2561503 1909715 4075063 1886370 158223 13829 130220 127021 277139 271661 16626 5478 7027503 8095409 1010657 1147014 745238 394122 67905 56412 16861741 13988278 397986 331813 2548352 1413116 851179 454509 3797517 2199438 X 8894725 10178840 4169499 1610000 13064224 11788840 16861741 13988278 X -2017920 748823 -6287 X 0 1 X 1 1 1 X 9061590 4569191 11266860 7013768 6314958 38226367 9061590 4569191 11266860 7013768 6314958 38226367 11861672 26364695 269157 181624 360625 299895 353429 1464730 11527 62513 3468 167285 244793 39935890 2486737 0.66020 0.63000 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISC INCOME - 2020 AMOUNT: $ 6,195. 2021 AMOUNT: $ 62,513. 2022 AMOUNT: $ 3,468. 2023 AMOUNT: $ 167,285. REFUND - 2020 AMOUNT: $ 5,332. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8654238 1377191 0 10031429 11065301 -1249558 1161505 8654238 10138749 1302187 375635 11065301 9662462 823027 346740 10138749 8540752 1402710 281000 9662462 1.00000 0 0 138328 138328 0 35911 35911 0 102900 97422 5478 5478 OTHER SECURITIES 1147014 C 1147014 DEFERRED LEASE OBLIGATIONS 454509 454509 X 7577063 748823 748823 6828240 27818 27818 6856058 8852447 6287 6287 8846160 27818 27818 8873978 PART X, LINE 2: WJP IS EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. WJP BELIEVES IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITION TAKEN AND, AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. WJP RECOGNIZES INTEREST EXPENSE AND PENALTIES RELATED TO UNRECOGNIZED TAX POSITIONS IN ACCOUNTS PAYABLE AND ACCRUED EXPENSES AND OTHER EXPENSE ON THE FINANCIAL STATEMENTS. WJP REPORTED NO PENALTIES AND INTEREST RELATED TO UNRECOGNIZED TAX POSITIONS FOR THE YEAR ENDED DECEMBER 31, 2023. TAX YEARS PRIOR TO 2020 ARE NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE OR THE TAX JURISDICTIONS OF THE DISTRICT OF COLUMBIA. PART XII, LINE 2D - OTHER ADJUSTMENTS: CURRENCY EXCHANGE GAIN/LOSS 6,287. NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 1 0 PROGRAM SERVICE ACTIVITIES COLLECTING, ANALYZING AND DISSEMINATING ORIGINAL RULE OF LAW DATA, RESEARCH AND BEST PRACTICES 1256274 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 1 0 PROGRAM SERVICE ACTIVITIES COLLECTING, ANALYZING AND DISSEMINATING ORIGINAL RULE OF LAW DATA, RESEARCH AND BEST PRACTICES 201237 2 0 0 0 2 0 1457511 0 1457511 0 0 1 0 0 0 X X X 0 0 0 0 0 0 0 0 0 ELIZABETH ANDERSEN EXECUTIVE DIRECTOR 353578 0 0 0 1290 0 19800 0 9577 0 384245 0 0 0 JAMES VAN DER KLOK CHIEF OF PHILANTHROPICAL P 244719 0 0 0 3810 0 15000 0 5002 0 268531 0 0 0 RICHARD SCHORR CHIEF FINANCIAL OFFICER 239763 0 0 0 6180 0 14549 0 2149 0 262641 0 0 0 ALEJANDRO PONCE CHIEF RESEARCH OFFICER 233688 0 1000 0 469 0 12349 0 6527 0 254033 0 0 0 TANYA WEINBERG CHIEF COMMUNICATION OFFICE 165991 0 1000 0 719 0 10566 0 9647 0 187923 0 0 0 MARK LEWIS CHIEF OF PUBLIC SECTOR PARTNERSHIPS 167368 0 0 0 1815 0 0 0 2215 0 171398 0 0 0 AMY GRYSKIEWICZ CHIEF OF STAFF 146853 0 0 0 269 0 9156 0 5222 0 161500 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY THE ORGANIZATION'S OUTSIDE ACCOUNTANTS AND REVIEWED BY SENIOR MANAGEMENT. A COPY OF THE 990 WAS PROVIDED TO THE BOARD BEFORE IT WAS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE WJP CONFLICT OF INTEREST POLICY IS FOLLOWED BY ALL BOARD MEMBERS AND EMPLOYEES. ALL BOARD MEMBERS AND EMPLOYEES ARE REQUIRED TO ANNUALLY REVIEW THE CONFLICT OF INTEREST POLICY, WHICH ESTABLISHES PROCEDURES FOR DISCLOSING AND ADDRESSING A FINANCIAL INTEREST, IF ONE IS REPORTED. FIRST, THE BOARD OF DIRECTORS (EXCLUDING AN INTERESTED DIRECTOR WHO HAS REPORTED THE FINANCIAL INTEREST) DETERMINES IF A CONFLICT OF INTEREST ACTUALLY EXISTS. IF A CONFLICT OF INTEREST DOES EXIST, THE CHAIRMAN OF THE BOARD APPOINTS A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT IN QUESTION. THAT PERSON OR COMMITTEE DETERMINES WHETHER, WITH REASONABLE EFFORTS, THE WJP CAN OBTAIN A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT. IF ONE IS NOT REASONABLY ATTAINABLE UNDER CIRCUMSTANCES THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST, THE BOARD DETERMINES BY A MAJORITY VOTE SOLELY OF DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE WJP'S BEST INTEREST AND FOR ITS OWN BENEFIT, AND WHETHER THE TRANSACTION OR ARRANGEMENT IS FAIR AND REASONABLE TO THE WJP. IN CONFORMITY WITH SUCH DETERMINATIONS, THE BOARD MAKES ITS DECISION BY MAJORITY VOTE SOLELY OF THE DISINTERESTED DIRECTORS WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT IN QUESTION. EMPLOYEES ARE REQUIRED TO DISCLOSE IMMEDIATELY AND IN WRITING ANY SITUATION THAT MAY INVOLVE A CONFLICT OF INTEREST TO THE EXECUTIVE DIRECTOR, HUMAN RESOURCES & CHIEF FINANCIAL OFFICER. THIS INCLUDES FINANCIAL INTERESTS, OFFICIAL CAPACITIES OR THIRD PARTY ACTIVITIES WITH ORGANIZATIONS THAT HAVE OR MAY HAVE BUSINESS OR OTHER RELATIONSHIPS WITH WJP OR ITS COMPETITORS. IN THE EVENT OF SUCH DISCLOSURE, IT IS REVIEWED BY WJP'S CONFLICT OF INTEREST COMMITTEE CONSISTING OF THE EXECUTIVE DIRECTOR, BOARD SECRETARY AND THE CHIEF FINANCIAL OFFICER, WHO WILL DETERMINE AN APPROPRIATE COURSE OF ACTION IN THE BEST INTERESTS OF WJP. IN THE EVENT THE RESPONSIBLE PERSON WITH THE CONFLICT OF INTEREST IS THE EXECUTIVE DIRECTOR OR THE CHIEF FINANCIAL OFFICER, SUCH DISCLOSURE SHALL BE MADE TO THE CHIEF EXECUTIVE OFFICER AND THE CHAIRPERSON OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE EXECUTIVE DIRECTOR AND OTHER KEY EMPLOYEES IS DETERMINED INDEPENDENTLY BY THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS, DRAWING ON REGIONAL COMPENSATION DATA RESEARCH PROVIDED BY HUMAN RESOURCES TO DETERMINE THAT SALARIES ARE APPROPRIATE AND COMPETITIVE FOR EACH POSITION. COMPARATIVE DATA IS REVIEWED FOR THIS PURPOSE UPON COMMENCEMENT OF EMPLOYMENT, AND ON AN ANNUAL BASIS THE COMPENSATION COMMITTEE REVIEWS AND APPROVES ANY COMPENSATION ADJUSTMENTS BASED ON A DOCUMENTED PERFORMANCE REVIEW AND COMPENSATION ADJUSTMENT PROCESS. FORM 990, PART VI, SECTION C, LINE 19 WJP MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER CONSULTING FEE: PROGRAM SERVICE EXPENSES 889,043. MANAGEMENT AND GENERAL EXPENSES 121,730. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,010,773. INDEPENDENT POLLING FEES: PROGRAM SERVICE EXPENSES 1,633,921. MANAGEMENT AND GENERAL EXPENSES 223,722. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,857,643. FORM 990, PART XI, LINE 9: CURRENCY EXCHANGE GAIN/LOSS -6,287.