2022-11-09T09:53:29-06:00 2021-12-31 221478099 COHNREZNICK LLP 7501 WISCONSIN AVENUE SUITE 400E BETHESDA MD 20814 990 2021-01-01 270359097 WORLD JUSTICE PROJECT WORL 2024079312 1025 VERMONT AVENUE NW 1200 WASHINGTON DC 20005 ELIZABETH ANDERSEN EXECUTIVE DIRECTOR 2024079312 2022-11-09 1 ELIZABETH ANDERSEN 999009999 LORI ROTHE YOKOBOSKY CPA P01273422 3016529100 2022-11-08 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z WILLIAM H NEUKOM 1025 VERMONT AVENUE NW 1200 WASHINGTON DC 20005 13507575 0 X WORLDJUSTICEPROJECT.ORG X 2009 WA SEE PART III, LINE 1. 11 11 50 0 0 0 4569191 11266860 412662 478786 301208 666668 11527 62513 5294588 12474827 0 0 0 0 3776127 4191118 0 0 545487 3098420 3938690 6874547 8129808 -1579959 4345019 13927779 21811240 2498250 5396492 11429529 16414748 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 4704465 908493 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 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, ACADEMICS AND OTHERS. INDEX FINDINGS HAVE BEEN REFERENCED BY HEADS OF STATE, CHIEF JUSTICES, BUSINESS LEADERS, PUBLIC OFFICIALS, AND THE PRESS. 1235801 1027 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. 25457 RESEARCH AND SCHOLARSHIP: THE WJP'S RESEARCH AND SCHOLARSHIP PROGRAM CONDUCTS AND SUPPORTS RIGOROUS RESEARCH THAT EXAMINES THE RELATIONSHIP BETWEEN THE RULE OF LAW AND VARIOUS ASPECTS OF ECONOMIC, POLITICAL, AND SOCIAL DEVELOPMENT. THE PROGRAM IS CURRENTLY PURSUING AN AMBITIOUS RESEARCH AGENDA, STUDYING THE EFFECTIVENESS OF THE RULE OF LAW IN VARIOUS DOMAINS OF SOCIAL LIFE, THE INTERDEPENDENCIES AMONG THE INSTITUTIONAL COMPONENTS OF THE RULE OF LAW, AND CAUSAL MECHANISMS BY WHICH THE RULE OF LAW AFFECTS ECONOMIC AND POLITICAL LIFE. THE CORE INITIATIVE OF WJP'S SCHOLARSHIP PROGRAM IS THE RULE OF LAW RESEARCH CONSORTIUM (RLRC), A COMMUNITY OF LEADING RESEARCHERS IN A VARIETY OF FIELDS-INCLUDING LAW, ECONOMICS, POLITICAL SCIENCE, SOCIOLOGY, INTERNATIONAL RELATIONS, AND ANTHROPOLOGY. THE CONSORTIUM IS HARNESSING DIVERSE APPROACHES AND METHODS TO PRODUCE RESEARCH ON THE RULE OF LAW AND RECOMMENDATIONS ON HOW TO STRENGTHEN IT. IT IS INTENDED TO BECOME A REPOSITORY OF THE BEST RESEARCH ON GOVERNANCE AND THE RULE OF LAW FOR SCHOLARS AND POLICYMAKERS WORLDWIDE. 5965723 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 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 22 0 1 50 1 0 1 MX SN 0 0 0 0 0 0 0 0 0 0 X 11 11 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 WILLIAM H NEUKOM PRESIDENT 10.00 X X 0 0 0 WILLIAM C HUBBARD CHAIRMAN 5.00 X X 0 0 0 JAMES R SILKENAT TREASURER 4.00 X X 0 0 0 SHAIKHA ABDULLA AL-MISNAD DIRECTOR 1.00 X 0 0 0 KAMEL AYADI DIRECTOR 1.00 X 0 0 0 HASSAN BUBACAR JALLOW DIRECTOR 1.00 X 0 0 0 SUET-FERN LEE DIRECTOR 1.00 X 0 0 0 MONDLI MAKHANYA DIRECTOR 1.00 X 0 0 0 MARGARET MCKEOWN DIRECTOR 1.00 X 0 0 0 JOHN NERY DIRECTOR 1.00 X 0 0 0 ELLEN GRACIE NORTHFLEET DIRECTOR 1.00 X 0 0 0 MARK D AGRAST VICE PRESIDENT 1.00 X 0 0 0 DEBORAH ENIX-ROSS VICE PRESIDENT 1.00 X 0 0 0 NANCY WARD VICE PRESIDENT 1.00 X 0 0 0 JUDY PERRY MARTINEZ VICE PRESIDENT 2.00 X 0 0 0 GEROLD W LIBBY SECRETARY 10.00 X 12000 0 0 ELIZABETH ANDERSEN EXECUTIVE DIRECTOR 37.50 X 359551 0 29828 RICHARD SCHORR CHIEF FINANCIAL OFFICER 37.50 X 212798 0 17820 TIMOTHY KESSLER COUNTRY DIRECTOR 37.50 X 150603 0 13655 ALEJANDRO PONCE CHIEF RESEARCH OFFICER 37.50 X 204192 0 16943 THEODORE PICCONE CHIEF ENGAGEMENT OFFICER 37.50 X 222881 0 13848 PAUL FISHER FORMER CHIEF DEVELOPMENT OFFICER 37.50 X 164373 0 6813 1326398 0 98907 6 1 1 0 BDO USA LLP 770 KENMOOR AVENUE SE SUITE 300 GRAND RAPIDS MI 49546 FINANCE AND ACCOUNTING SUPPORT 209836 NETWORK DEPOT 12040 SOUTH LAKE DRIVE SUITE 202 RESTON VA 20191 IT MANAGED SERVICES AND SUPPORT 107106 2 2963939 8302921 11266860 CONTRACTS 900099 477759 477759 FORUM REGISTRATION & SPONSORSHIP 900099 1027 1027 478786 360625 360625 1338791 1032748 306043 306043 306043 MISC. INCOME 900099 62513 62513 62513 12474827 541299 0 666668 X 784255 534586 167295 82374 2730967 1861558 582563 286846 102364 69776 21836 10752 331877 226224 70795 34858 241655 164724 51549 25382 32620 12405 20215 57146 7248 49898 26836 26836 2376820 2001394 318866 56560 95955 55853 39197 905 173728 97752 75849 127 602810 500914 70836 31060 18183 17824 313 46 211291 207119 3632 540 17253 11729 3724 1800 40613 40613 CHALLENGE AWARDS 120000 120000 FACILITIES AND EQUIPMEN 70099 21250 48849 DUES & SUBSCRIPTIONS 48296 25860 14739 7697 OPERATIONS 31972 17120 9757 5095 15068 12387 1236 1445 8129808 5965723 1618598 545487 837427 960745 910802 3501000 1157963 5755512 3298 7889 99773 123603 306039 279157 44134 26882 8888994 9356252 389229 867902 1596159 1211455 13927779 21811240 431484 296846 366396 3804912 1700370 1294734 2498250 5396492 X 10254976 10796554 1174553 5618194 11429529 16414748 13927779 21811240 4345019 640200 0 X 0 1 X 1 1 1 X 8965283 6978338 9061590 4569191 11266860 40841262 8965283 6978338 9061590 4569191 11266860 40841262 15655756 25185506 196440 267153 269157 181624 360625 1274999 11527 62513 74040 42190301 1753669 0.59700 0.68360 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10138749 1302187 375635 11065301 9662462 823027 346740 10138749 8540752 1402710 281000 9662462 8378462 1000000 -477710 360000 8540752 4850148 3000000 848314 8698462 1.00000 0 0 138328 135968 2360 35911 35377 534 131800 107812 23988 26882 SECURITY DEPOSITS 64506 RIGHT-OF-USE ASSET 1146949 1211455 DEFERRED LEASE OBLIGATIONS 1294734 1294734 X 13088191 640200 640200 12447991 26836 26836 12474827 8102972 0 8102972 26836 26836 8129808 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, 2021. TAX YEARS PRIOR TO 2018 ARE NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE OR THE TAX JURISDICTIONS OF THE DISTRICT OF COLUMBIA. NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 1 PROGRAM SERVICE ACTIVITIES COLLECTING, ANALYZING AND DISSEMINATING ORIGINAL RULE OF LAW DATA, RESEARCH AND BEST PRACTICES 1854119 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 1 PROGRAM SERVICE ACTIVITIES COLLECTING, ANALYZING AND DISSEMINATING ORIGINAL RULE OF LAW DATA, RESEARCH AND BEST PRACTICES 141203 2 0 0 0 2 0 1995322 0 1995322 0 0 1 0 0 0 PART III ACCOUNTING METHOD: X X X 0 0 0 0 0 0 0 0 0 ELIZABETH ANDERSEN EXECUTIVE DIRECTOR 344228 0 15000 0 323 0 20755 0 9073 0 389379 0 0 0 THEODORE PICCONE CHIEF ENGAGEMENT OFFICER 221559 0 1000 0 322 0 13848 0 0 0 236729 0 0 0 RICHARD SCHORR CHIEF FINANCIAL OFFICER 210845 0 1000 0 953 0 13452 0 4368 0 230618 0 0 0 ALEJANDRO PONCE CHIEF RESEARCH OFFICER 199080 0 5000 0 112 0 10621 0 6322 0 221135 0 0 0 PAUL FISHER FORMER CHIEF DEVELOPMENT OFFICER 163315 0 1000 0 58 0 5062 0 1751 0 171186 0 0 0 TIMOTHY KESSLER COUNTRY DIRECTOR 150280 0 0 0 323 0 9643 0 4012 0 164258 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 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 1,290,296. MANAGEMENT AND GENERAL EXPENSES 205,572. FUNDRAISING EXPENSES 36,463. TOTAL EXPENSES 1,532,331. CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 4,235. MANAGEMENT AND GENERAL EXPENSES 675. FUNDRAISING EXPENSES 120. TOTAL EXPENSES 5,030. INDEPENDENT POLLING FEES: PROGRAM SERVICE EXPENSES 672,388. MANAGEMENT AND GENERAL EXPENSES 107,126. FUNDRAISING EXPENSES 19,002. TOTAL EXPENSES 798,516. WEB DESIGN: PROGRAM SERVICE EXPENSES 21,647. MANAGEMENT AND GENERAL EXPENSES 3,449. FUNDRAISING EXPENSES 612. TOTAL EXPENSES 25,708. TEMPORARY HELP: PROGRAM SERVICE EXPENSES 12,828. MANAGEMENT AND GENERAL EXPENSES 2,044. FUNDRAISING EXPENSES 363. TOTAL EXPENSES 15,235.