2017-11-15T13:25:57-06:00 2016-12-31 420714325 RSM US LLP 1861 International Drive Suite 400 McLean VA 22102 990 2016-01-01 541722887 International Justice Mission INTE 7034655495 PO Box 58147 Washington DC 200378147 John D Passauer Chief Financial Officer 7034655495 2017-11-14 1 Yong Zhang CPA P01249785 7033366400 108.171.131.186 2017-11-14 15:23:45 ES P B203A4A8A6E61DBC561768F9DF64C20883389877 CB2B12372D54FE5E0767789CA0B48801016E48F0 2016 2017-02-10 21:41:12Z John D Passauer PO Box 58147 Washington DC 200378147 54333784 0 X www.ijm.org X 1994 VA The mission of International Justice Mission is to protect the poor from violence by rescuing victims, bringing the criminals to justice, restoring survivors to safety and strength, and helping local law enforcement build a safe future that lasts. 14 13 294 400 0 0 48748015 53520882 230589 232829 -11441 6771 -232550 -281971 48734613 53478511 1233178 864813 0 0 28763321 32873932 0 0 7582150 19430686 24124686 49427185 57863431 -692572 -4384920 28072829 27497810 8037764 11825377 20035065 15672433 X The mission of International Justice Mission is to protect the poor from violence by rescuing victims, bringing the criminals to justice, restoring survivors to safety and strength, and helping local law enforcement build a safe future that lasts. 0 0 34489862 762057 232839 International Justice Mission's Field Operations respond to a vast and devastating category of need: violence against the poor. In the developing world, violence is an everyday threat for the poor. Nearly 45 million people are estimated to be held as modern-day slaves. The International Labour Organization estimates that human trafficking for sexual or labor slavery generates profits in excess of more than $150 billion annually for traffickers and slave owners, and UNICEF estimates that nearly two million children are exploited in the sex industry. The land rights of women are violated on a massive scale worldwide, leaving widows and other vulnerable women unable to care for themselves or their children. In many countries, perpetrators of this abuse against the poor face virtually no recourse, despite clear laws against the violations. The rule of law should offer protection to vulnerable people, but, according to a United Nations report, more than 4 billion people live outside the protection of the law. IJM is addressing this crisis by ensuring access to rule of law for the poor through the provision of individual casework services and in collaboration with government partners to reform the justice system.IJM attorneys, investigators, social workers, community activists and other professionals work in 17 countries throughout Africa, Latin America, South Asia and Southeast Asia. IJM protects the poor from violence by partnering with local authorities to:-Rescue victims-Bring criminals to justice-Restore survivors-Strengthen justice systemsIJM combats violence and oppression against the poor-like slavery, sex trafficking, sexual violence and property grabbing. By collaborating with communities and governments, IJM serves individual victims of violence and pursues dramatic improvements in the justice system to protect all people vulnerable to the crime. IJM's unique model to drive maximum-impact, long-term change is called Justice System Transformation:Phase 1: Collaborative CaseworkIJM partners with local authorities to rescue individual victims of a specific crime, bring criminals to justice and restore survivors. By taking on individual cases, IJM also works to strengthen the justice system. Phase 2: System ReformIJM continues collaborative casework, and launches intense, collaborative projects that aim to dramatically improve the justice system's response to the targeted crime. By using what they have learned through scores of individual cases, IJM teams design projects that will help fix what is most broken in the justice system.Phase 3: Sustain GainsIJM monitors and evaluates results and continues to support local government partners. At this point, the justice system can be counted on to effectively protect poor people from the targeted form of violence. In 2016, IJM and IJM-trained partners brought relief to 5,880 victims of violence and oppression. Each victory represents the tenacious work of IJM's frontline team of attorneys, social workers, and investigators - work that continues long-term as survivors heal and rebuild their lives with the assistance of IJM aftercare and as IJM attorneys pursue justice in court, processes that can take years. In 2016, a total of 266 criminals were restrained through court-ordered detention or convictions. 3760 survivors and family members were receiving aftercare services. More than 30,000 people were trained, including law enforcement officers, judges, community, members, prosecutors and social services professionals. These figures encompass IJM's casework in 17 communities around the world. 8906323 102756 Building a movement: IJM seeks to fuel a global justice movement and advance its mission by drawing the world's attention to violence against the poor, expanding the number of people and institutions engaged in the fight for justice, influencing leaders in all sectors to become champions for protecting the poor and equipping Christians to joyfully serve in the work of justice.IJM's church mobilization efforts engage church communities around the world in the fight for justice. In 2016, more than 400 churches were engaged in IJM's Freedom Sunday program, which equips churches to engage their congregations in bringing an end to slavery.IJM Student Mobilization supports a growing "justice generation" of students serving as new leaders in the fight for international human rights. Working with college campus chapters and high schools across the U.S., IJM's programs empower students to leverage their talents and energy to fight slavery and other forms of everyday violence against the poor.IJM's Advocacy and Mobilization team engages grassroots advocates in supporting U.S. government policies that will combat violence against the poor. IJM has provided thousands of individuals and groups with concrete tools for sharing about everyday violence and mobilizing policymakers to help end it.In IJM's field offices around the world, community relations teams work within their own cities to spread information on legal rights and help the poor pursue justice through police and local courts. In places like India and the Philippines, media and local churches are taking hold of the vision and empowering communities to seek justice in new and exciting ways.By raising awareness of the issue of violence against the poor, IJM brings allies from all walks of life into the struggle to protect the poor from violence. IJM's work has been featured by outlets such as Forbes Magazine, The Washington Post, The Times of India, The Guardian, The New York Times, The New Yorker, Foreign Affairs, "The Today Show," "The Oprah Winfrey Show," "Dateline NBC," MSNBC, CNN, BBC World News and National Public Radio, National Geographic, among many others. 43396185 1 1 0 1 0 0 0 0 1 0 1 0 0 0 1 1 1 0 0 1 1 1 1 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 X 82 0 1 294 1 0 1 IN TH KE RP BL CB GT UG GH DR 0 0 0 1 1 0 0 0 0 X 14 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK CO FL GA HI MN MS ND NH NC OR PA SC TN VA WV WI X X Jim Barbee 7034655495 PO Box 58147 Washington DC 200378147 Nicole Bibbins Sedaca Board Chair 1.00 X X 0 0 0 Rebecca Chan Director 1.00 X 0 0 0 Terry Mochar Director 1.00 X 0 0 0 Nancy Ortberg Director 1.00 X 0 0 0 Raj Parker Director 1.00 X 0 0 0 Alfonso Wieland Director 1.00 X 0 0 0 Martin Witteveen Director 1.00 X 0 0 0 Eric Asche Director 1.00 X 0 0 0 Paul Lee Director 1.00 X 0 0 0 Patty Sison-Arroyo Director 1.00 X 0 0 0 Nicholas Sensley Director 1.00 X 0 0 0 Jay Welker Director 1.00 X 0 0 0 Bertrand-Marc Allen Director 1.00 X 0 0 0 Gary Haugen CEO 40.00 X X 286449 0 49846 Sean Litton President 40.00 X 215867 0 39126 John Passauer CFO 40.00 X 15072 0 2821 Eric Ha General Counsel 40.00 X 157979 0 34663 Kim Kerley CPO 40.00 X 74592 0 16576 Jeannie Rose Barksdale Sr. Director of Legal Affairs 40.00 X 66087 0 14543 Blair Burns SVP, Justice Ops 40.00 X 176212 0 37736 Melissa Russell SVP, Global Advancement 40.00 X 193476 0 41277 Philip Langford VP, Reg Ops SE Asia 40.00 X 150421 0 33265 Jesse Rudy VP, Global Strategy & Advancement 40.00 X 222640 0 21991 Shawn Kohl Natl Director, Uganda 40.00 X 317630 0 20670 Kathryn Wilkes Field Office Dir, Uganda 40.00 X 235702 0 15260 Andrey Sawchenko Regional Dir, South India 40.00 X 201155 0 19033 Will Lathrop Field Office Dir, Gulu 40.00 X 172493 0 16612 Kaign Christy Field Office Director, Ghana 40.00 X 172024 0 21185 2657799 0 384604 53 0 1 0 Collaborative Solutions LLC 111 W Jackson Blvd Ste 2130 Chicago IL 60604 ERP Consulting 2498201 Associates International Inc 100 Rogers Rd Wilmington DE 19801 Printing & Publications 2057861 International Procurement Agency 4322 Avondale Lane NW Canton OH 44708 IT equipment & consulting 1515776 CDW 2001 Edmund Halley Dr Ste 500 Reston VA 20191 IT equipment & consulting 1251220 Cordia Recruiting & Staffing LLC 8229 Boone Blvd Ste 300 Vienna VA 22182 Temp agency 1206835 37 22706 1517772 299375 51681029 2445914 53520882 Conference 900099 176981 176981 Honorarium 900099 41495 41495 Royalties 900099 14353 14353 232829 12224 12224 250489 363120 -112631 -112631 -112631 22738 28191 -5453 -5453 -5453 109485 1517772 463962 -354477 -354477 Reimbursed Expenses 900099 122698 122698 Other Income 900099 62439 62439 185137 53478511 232829 0 -275200 X 864813 864813 1850639 1378910 216379 255350 23958232 17851269 2801226 3305737 949874 707751 111060 131063 3997976 2978890 467448 551638 2117211 1577533 247547 292131 93974 6760 87004 210 272903 107495 162042 3366 7375263 5672228 912038 790997 800117 324461 35785 439871 2807804 1985219 523227 299358 1948832 1213968 510017 224847 4501446 3143207 648764 709475 4747369 3904928 276243 566198 96680 60229 6865 29586 772751 693730 36701 42320 Internship Expense 617470 615971 932 567 Dues, Subs & Fees 278413 111803 65470 101140 Other Expenses 194690 145920 8089 40681 Client Expenses 80936 80871 11 54 -463962 -29771 -231752 -202439 57863431 43396185 6885096 7582150 X 463961 57995 11599 394367 4025010 3376003 17350514 17680078 2571081 1422940 181784 234723 1001220 1424243 7704830 4658968 2558805 3045862 384415 313961 28072829 27497810 2526395 3175823 719136 2362596 3399 413 4788834 6286545 8037764 11825377 X 16427220 14286165 3607845 1386268 20035065 15672433 28072829 27497810 -4384920 22288 0 X X 0 1 X 1 1 1 X 36677523 45087166 43992630 48748015 53520882 228026216 36677523 45087166 43992630 48748015 53520882 228026216 7554779 220471437 556819 547107 486208 315620 262713 2168467 62303 251302 141254 175235 185137 815231 231009914 2076390 0.95440 0.96580 X Schedule A, Part II, Line 10, Explanation of Other Income: Reimbursed expenses - 2012 Amount: $ 44,243. 2013 Amount: $ 88,421. 2014 Amount: $ 90,322. 2015 Amount: $ 157,166. 2016 Amount: $ 122,698. Other Income - 2012 Amount: $ 18,060. 2013 Amount: $ 162,881. 2014 Amount: $ 50,932. 2015 Amount: $ 18,069. 2016 Amount: $ 62,439. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 1 104 1 87 0 1 51451 1 1486 0 53128 0 Part II-B, Line 1: In 2016, IJM staff mobilized volunteers to lobby in support of S. 553, the End Modern Slavery Initiative Act. These volunteer activities included contacting Members of Congress in person in Washington, DC and at home in the district, via email, social media, and phone. IJM reached volunteers through in-person trainings, phone, web, email, and social media. IJM staff were also involved in direct lobbying in support of the legislation, as well as lobbying in support of appropriations to support the Trafficking in Persons Office. 0 1 X 1559057 680862 878195 4187590 3186812 1000778 1958183 791294 1166889 3045862 Deferred Rent 6286545 6286545 X 55394422 22288 1066542 827081 1915911 53478511 0 53478511 59757054 1066542 827081 1893623 57863431 0 57863431 Part IV, Line 2b: Client Funds (Escrow) Accounts are funded by a settlement or court order judgment in favor of IJM Clients and held in a separate IJM account (in the Field Office in which they are served) on behalf of the clients until they (the clients) set up their own bank account or request the funds for use in payment of their own recovery related expenses. Part X, Line 2: The Organization is generally exempt from federal income taxes under the provisions of Section 501(c)(3) of the Internal Revenue Code (the Code). In addition, the Organization qualifies for charitable contribution deductions and has been classified as an organization that is not a private foundation. Income, which is not related to exempt purposes, less applicable deductions, is subject to federal and state corporate income taxes. The Organization did not have any net unrelated business income for the year ended December 31, 2016. The Organization complies with the accounting for uncertainty in income taxes topic, which addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this policy, the Organization may recognize the tax benefit from an uncertain tax position only if it is more-likely-than-not that the tax position would be sustained on examination by taxing authorities, based on the technical merits of the position. Management has evaluated the Organization's tax positions and has concluded that the Organization has taken no uncertain tax positions that require adjustment to the financial statements to comply with provisions of this guideline. The Organization would be liable for income taxes in the U.S. federal jurisdiction. Generally, the Organization is no longer subject to U.S. federal tax examinations by tax authorities before 2013. Part XI, Line 2d - Other Adjustments: Special Event Expenses on Part VIII Line 8b 463,961. Rental Expenses on Part VIII Line 6b 363,120. Part XII, Line 2d - Other Adjustments: Special Event Expenses on Part VIII Line 8b 463,961. Rental Expenses on Part VIII Line 6b 363,120. 1 Central America and the Caribbean 2 55 Program Services Sexual Violence: investigation, victim services (legal, psychosocial), capacity building, education. 4966071 Central America and the Caribbean 0 0 Grant Making 29568 Central America and the Caribbean 0 0 Fundraising 739243 East Asia and the Pacific 5 140 Program Services Legal Status Documentation; Sexual Violence/Trafficking: investigation, victim services (legal, psychosocial), capacity building, education. 12886350 East Asia and the Pacific 0 0 Grant Making 223684 East Asia and the Pacific 0 0 Fundraising 1738534 Europe (Including Iceland & Greenland) 0 0 Program Services Education 3868 Europe (Including Iceland & Greenland) 0 0 Grant Making 28884 Europe (Including Iceland & Greenland) 0 0 Fundraising North America 0 0 Program Services Education 763 North America 0 0 Grantmaking North America 0 0 Fundraising South America 1 21 Program Services Sexual Violence/Trafficking: investigation, victim services (legal, psychosocial), capacity building, education. 2028326 South America 0 0 Grant Making 58640 South America 0 0 Fundraising 182127 South Asia 5 199 Program Services Sexual Violence/ Trafficking/ Forced labor: investigation, victim services (legal, psychosocial) capacity building, education. 11878367 South Asia 0 0 Grant Making 425257 South Asia 0 0 Fundraising 1847944 Sub-Saharan Africa 4 95 Program Services Land Rights/Police Brutality/Sexual Violence: investigation, victim services (legal, psychosocial), capacity building, education. 10803875 Sub-Saharan Africa 0 0 Grant Making 98780 Sub-Saharan Africa 0 0 Fundraising 1542385 7 195 10 315 17 510 20616202 28866464 49482666 Central America and the Caribbean Secure justice for those trapped by violent forces of oppression. 0 612 Supplies and small tools to support casework and investigations cost East Asia and the Pacific To support the mobilization efforts of a justice minded NGO. 180000 Wire Transfer East Asia and the Pacific To support the mobilization efforts of a justice minded NGO. 0 3203 Access control device cost Europe (Including Iceland & Greenland) To support the mobilization efforts of a justice minded NGO. 17632 Wire Transfer Europe (Including Iceland & Greenland) To Support the Church Mobilization efforts of a justice minded NGO. 11252 Wire Transfer South America Increase access of victims of sexual and family violence to the criminal justice system. 19664 Wire Transfer South America Increase access of victims of sexual and family violence to the criminal justice system. 25000 Wire Transfer South Asia Secure justice for those trapped by violent forces of oppression. 59294 Wire Transfer South Asia Secure justice for those trapped by violent forces of oppression. 290 Wire Transfer South Asia Secure justice for those trapped by violent forces of oppression. 139837 Wire Transfer South Asia Secure justice for those trapped by violent forces of oppression. 16264 Wire Transfer South Asia Secure justice for those trapped by violent forces of oppression. 51399 Wire Transfer South Asia Secure justice for those trapped by violent forces of oppression. 90746 wire Transfer Sub-Saharan Africa Secure justice for those trapped by violent forces of oppression. 15133 Wire Transfer Sub-Saharan Africa Secure justice for those trapped by violent forces of oppression. 746 Wire Transfer Sub-Saharan Africa Secure justice for those trapped by violent forces of oppression. 767 Wire Transfer Sub-Saharan Africa Secure justice for those trapped by violent forces of oppression. 9135 Wire Transfer 17 0 Tuition Assistance; Charitable response to emergency need of staff Central America and the Caribbean 122 0 Cash Payment to Recipient 28956 Supplies and Registration for School; Participation in Aftercare Programs Cost Tuition Assistance; Charitable response to emergency need of staff East Asia and the Pacific 355 3689 Cash Payment to Recipient 36792 Supplies and Registration for School; Participation in Aftercare Programs Cost Tuition Assistance; Charitable response to emergency need of staff South America 79 3959 Cash Payment to Recipient 10018 Supplies and Registration for School; Participation in Aftercare Programs Cost Tuition Assistance; Charitable response to emergency need of staff South Asia 2234 5095 Cash Payment to Recipient 62132 Supplies and Registration for School; Participation in Aftercare Programs Cost Tuition Assistance; Charitable response to emergency need of staff Sub-Saharan Africa 1021 2627 Cash Payment to Recipient 70372 Supplies and Registration for School; Participation in Aftercare Programs Cost 0 0 0 0 0 1 Part I, Line 2: For cash grants that are given by the organization, IJM requires, at a minimum, quarterly budget to actual reports for the project that has been funded by the grant. For some project grants, the reporting requirement is monthly. Further, IJM requires a copy of the audited financial statements of the grantee organization, when available. IJM also reserves the right to examine pertinent books, documents and records related to the funds provided. Part I, line 3: The organization uses GAAP to report expenditures in a foreign region. Form 990, Schedule F, Supplemental Information: International Justice Mission exists to protect people from violent forces of injustice and to ensure that public justice systems effectively and sustainably protect the poor. In pursuit of this mission, IJM conducts casework on behalf of impoverished victims of violent abuse in Africa, Latin America, South Asia and Southeast Asia. This casework both ensures relief for individual victims of abuse and informs IJM's strategies for pursuing transformational change of public justice systems. Each IJM field office addresses specific forms of oppression that impact the poor in the geographic region. IJM's investigative and legal teams partner with local authorities to ensure perpetrators are arrested, charged and convicted for these violent acts; IJM social workers provide long-term support to victims of the crime. In Africa, IJM field offices defend vulnerable widows and orphans from property grabbing (Uganda), protect children from sexual violence and defend innocent men and women victimized by police (Kenya) and rescue children from forced labor slavery (Ghana). In Latin America, IJM combats sexual violence against children (Bolivia and Guatemala) and rescues victims of sex trafficking (Dominican Republic). In South Asia, IJM combats two forms of modern-day slavery: sex trafficking and forced labor. In Southeast Asia, IJM's casework focus is sex traffickingand other forms of sexual violence (Cambodia and the Philippines). IJM teams bring rescue to victims of these crimes, partner with excellent aftercare providers to ensure survivors are supported as they heal and have achieved significant success in securing convictions for perpetrators of these crimes. One field office in Southeast Asia (Thailand) conducts casework to ensure that members of hill tribe ethnic minority groups can access the citizenship and attendant benefits to which they are entitled. The goal of this citizenship casework is to decrease vulnerability to sex trafficking and other forms of violent oppression. IJM uses its unique knowledge of systemic gaps, weaknesses and deficiencies gained through individual casework to pursue justice system transformation that ensures the poor are effectively and sustainably served by the public justice systems upon which they must rely for protection. Expense allocation: When possible, IJM records expenses directly to the Field Offices to which they relate; for program expenses not directly allocated to a specific region, IJM allocates expenses based on the percentage of offices located in that region over the total number of offices. Additionally, IJM allocates bank fees and transfer fees as they relate to maintaining bank accounts for each office as well as transfer fees associated with the movement of funds to Field Offices. The allocation used for bank fees is also weighted based on the number of Field Offices in each region. Finally, IJM allocates fundraising expenses to each region based on the budget for that region as a percentage of the total IJM budget. Schedule F, Part IV, line 6: The organization has filed Form 5713 under separate cover to the IRS. The organization is not required to file Form 990-T. While the Organization does not conduct any of its programs within the boycotting countries that require the filing of Form 5713, some members of the Organization have flown airlines related to at least one of these countries to carry out their duties. Due to the broad nature of the instructions and definitions related to the Form, the Organization has determined that it is required to file the Form in order to report the procurement of airfare from companies located in these countries. Orange County Benefit Dinner 781446 743896 37550 112499 31000 Dallas Benefit Dinner 845811 773876 71935 145026 23706 1 0 0 127215 24516 1627257 1517772 109485 384740 79222 463962 -354477 X X X 1 1 X X 0 0 0 0 0 0 0 0 0 Gary Haugen CEO 284898 0 0 0 1551 0 15900 0 33946 0 336295 0 0 0 Sean Litton President 215063 0 0 0 804 0 12981 0 26145 0 254993 0 0 0 Eric Ha General Counsel 157605 0 0 0 374 0 9818 0 24845 0 192642 0 0 0 Blair Burns SVP, Justice Ops 175764 0 0 0 448 0 10907 0 26829 0 213948 0 0 0 Melissa Russell SVP, Global Advancement 192947 0 0 0 529 0 11963 0 29314 0 234753 0 0 0 Philip Langford VP, Reg Ops SE Asia 149839 0 0 0 582 0 9351 0 23914 0 183686 0 0 0 Jesse Rudy VP, Global Strategy & Advancement 132146 0 0 0 90494 0 7647 0 14344 0 244631 0 0 0 Shawn Kohl Natl Director, Uganda 123787 0 0 0 193843 0 6823 0 13847 0 338300 0 0 0 Kathryn Wilkes Field Office Dir, Uganda 98374 0 0 0 137328 0 5121 0 10139 0 250962 0 0 0 Andrey Sawchenko Regional Dir, South India 112382 0 0 0 88773 0 7253 0 11780 0 220188 0 0 0 Will Lathrop Field Office Dir, Gulu 107116 0 0 0 65377 0 5523 0 11089 0 189105 0 0 0 Kaign Christy Field Office Director, Ghana 126799 0 0 0 45225 0 6661 0 14524 0 193209 0 0 0 Part I, Line 1a International Justice Mission provides companion travel for expatriates as part of the Organization's Staff Care plan. There are two specific instances where companion travel is allowed. These are annual required furlough travel and required attendance at an annual event held by the organization. All travel is subject to the procurement policy of the organization. All companion travel is treated as taxable income to the employee. The organization has a tax equalization program for its expatriate staff. This program equalizes the tax liability of the staff in order to simulate a tax liability equal to what they would pay if they were earning their income at our Head Quarters office in Washington, DC. Any taxes paid on behalf of an employee participating in the tax equalization program are treated as taxable income to that employee. IJM pays for the reasonable and necessary costs of home security services for expatriate employees in host cities where there are significant safety concerns, as deemed appropriate by a designated home security committee. These security services may include one or more security guards based at the employee's home. Employees on Part VII who received these services are: Jesse Rudy: $19,909 Shawn Kohl: $8,196 Kathryn Wilkes: $48,870 Andrey Sawchenko: $1,649 Will Lathrop: $1,642 Kaign Christy: $643 These amounts are treated as taxable income to the employee. X 136 Retail Price X 135 2423082 Historical price data X Software 3 20038 Retail Price X Supplies 2 2658 Retail Price 0 1 0 Form 990, Part VI, Section B, line 11b First, information is gathered by the organization. Then, the Director of Accounting reviews and compiles all of the information and submits the information to tax preparers (at RSM US LLP). The CFO and President review the draft of the form 990 that has been prepared by RSM US LLP, and suggest corrections/modifications as needed. After the final draft of the form 990 is prepared, the Chair of the Finance and Audit Committee of the board review it in turn; after which point, the board of directors is notified that the final 990 is available on our intranet for their review. Finally, RSM US LLP prepares and remits the final 990 to the IRS. Form 990, Part VI, Section B, line 12c The conflict of interest policy is detailed as an appendix to the IJM Employee Manual and specifically provides guidance on to whom to communicate conflicts that arise. Each staff member is required to sign an acknowledgement form upon receipt and review of the IJM Employee Manual. Additionally, all staff who are authorized to approve expenses are sent the conflict of interest policy via e-mail and required, on an annual basis, to affirm that they did not engage in or know about any conflicts of interest. IJM requires Board members to comply with this same policy and individual board members also annually affirm adherence to the policy. Form 990, Part VI, Section B, line 15 Executive Compensation: The Board of Directors (the "Board") has the responsibility for overseeing IJM's executive compensation program. The Board recognizes that in order for IJM to achieve its ambitious strategic goals, IJM must be able to attract, retain and reward qualified executives who will be able to operate effectively in a challenging, complex environment. Chief Executive Officer: The Board independently determines the salary and benefits for the Chief Executive Officer. The CPO provides the Board with competitive market salary data obtained from external compensation surveys. Based on the information presented, the Board discusses the Chief Executive Officer's performance, the overall performance of IJM, and the competitive market. The Board independently makes compensation decisions in an executive session, without the Chief Executive Officer present. Senior Executives (Vice President Level and Above): The Board has delegated to the Chief Executive Officer the authority to determine the salary and benefits for all subordinate executives and employees. The Chief Executive Officer has in turn delegated to the President the authority to determine the salary and benefits for all subordinate executives and employees. The Chief Executive Officer determines the salary and benefits for the President and Senior Vice President of Global Advancement in consultation with the CPO. The CPO provides competitive market salary data obtained from external compensation surveys, and makes recommendations based on input obtained from each senior executive's direct manager. Form 990, Part VI, Section C, line 19 The Organization makes its financial statements available to the public on its website. Additionally, the Organization's governing documents and conflict of interest policy are available to the public upon request, for the same period of disclosure as set forth in section 6104 (d). Form 990, Part IX, line 11g Other Professional Fees: Program service expenses 5,672,228. Management and general expenses 912,038. Fundraising expenses 790,997. Total expenses 7,375,263. form 990, part XII, line 2c: The process for overseeing the audit of the financial statements and selection of an independent accountant that audited the financial statements has been consistent with prior years. Form 990, Part I, Line 5 and Part V, Line 2a: As of 12/31/2016, IJM employed a total of 744 employees. Of these, 226 were employed at HQ in Washington, DC; 13 were U.S. Expatriates; 3 were Third Country Nationals; and 502 were Local National Staff in our Field Offices. Third Country Nationals are citizens of neither the U.S. nor the country in which they are working, and Local National staff members live in, work in and are citizens of the country in which our office is located. These two types of employees are not subject to U.S. Income taxes and therefore are not reported on IRS Form W-3. The number in part I line 5 (294) relates to the number of employees for whom IJM submitted W-2 forms to the IRS and therefore includes U.S. staff who earned any income from IJM throughout the year, not just the number of staff at year end.