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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>FOR THE YEAR ENDED DECEMBER 31, 2013, WJP HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE FEDERAL FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, IS SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER IT IS FILED.</ExplanationTxt>
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      <GrantsToOrgOutsideUSGrp>
        <RegionTxt>EAST ASIA AND THE PACIFIC</RegionTxt>
        <PurposeOfGrantTxt>MANY MIGRANT WORKERS RESIDING IN CHINA'S URBAN CITIES ARE SUSCEPTIBLE TO EXPLOITATION BY EMPLOYERS AND SUBJECT TO HARSH, UNSAFE, AND ILLEGAL WORKING CONDITIONS. MANY ARE NOT PAID FOR THEIR WORK, NOR ARE THEY AWARE OF THEIR RIGHTS. THE CHINA MIGRANT JUSTICE PROJECT WILL BUILD A NETWORK OF LEGAL SERVICES AND WILL STRENGTHEN THE CAPACITY OF LOCAL NGOS IN BEIJING TO HELP MIGRANT WORKERS. THE PROGRAM WILL EXPAND LEGAL AWARENESS AMONG MIGRANT WORKERS AND CONNECT THEM WITH LEGAL AID COUNSELING FOR ISSUES SUCH AS OCCUPATIONAL SAFETY, ACCESS TO HEALTHCARE, AND ACCESS TO SAFE AND AFFORDABLE HOUSING.</PurposeOfGrantTxt>
        <CashGrantAmt>25000</CashGrantAmt>
      </GrantsToOrgOutsideUSGrp>
      <GrantsToOrgOutsideUSGrp>
        <RegionTxt>SOUTH AMERICA</RegionTxt>
        <PurposeOfGrantTxt>IN FORTALEZA, THE CAPITAL CITY OF CEARA, THOUSANDS OF POOR FAMILIES ARE BEING THREATENED WITH EVICTION IN ORDER TO PREPARE THE CITY FOR EVENTS THAT WILL TAKE PLACE IN THE COMING YEARS - INCLUDING THE 2016 OLYMPIC GAMES. MANY FAMILIES AND COMMUNITIES HAVE ALREADY HAD THEIR HOMES EXPROPRIATED WITHOUT ADEQUATE COMPENSATION. URUCUM WILL HELP COMMUNITIES DEFEND THEIR RIGHTS TO ADEQUATE HOUSING THROUGH A COMBINATION OF ART AND LEGAL EDUCATION. URUCUM WILL LEAD WORKSHOPS ON THE USE OF SILK SCREEN, THEATER, PHOTOGRAPHY, AND VIDEO TO ALLOW COMMUNITIES TO SHOW THEMSELVES FROM THEIR OWN PERSPECTIVE AND CREATE MORE VISIBILITY FOR HOUSING RIGHTS.</PurposeOfGrantTxt>
        <CashGrantAmt>26101</CashGrantAmt>
      </GrantsToOrgOutsideUSGrp>
      <GrantsToOrgOutsideUSGrp>
        <RegionTxt>SUB-SAHARAN AFRICA</RegionTxt>
        <PurposeOfGrantTxt>CHILDREN WITH LEARNING DIFFICULTIES IN GHANA'S PUBLIC SCHOOLS DO NOT RECEIVE ADEQUATE SUPPORT AND ARE AT HIGH RISK OF DROPPING OUT OF SCHOOL AND OFFENDING THE LAW. THE JUSTICE SYSTEM DOES NOT TYPICALLY CONSIDER THE ROLE THAT LEARNING DIFFICULTIES PLAY IN COMMITTING THE OFFENSE, WHICH CAN LEAD TO UNFAIR JUDGMENT FOR JUVENILE OFFENDERS. THE SPECIAL ATTENTION PROJECT WILL TRAIN JUVENILE JUSTICE PROFESSIONALS TO MEET THE NEEDS OF JUVENILE OFFENDERS WITH LEARNING DIFFICULTIES, COMPILE DETAILED DATA ABOUT CHILDREN WITH LEARNING DIFFICULTIES THAT ARE IN CONFLICT WITH THE LAW, AND USE THIS DATA TO RECOMMEND REFORMS.</PurposeOfGrantTxt>
        <CashGrantAmt>25000</CashGrantAmt>
      </GrantsToOrgOutsideUSGrp>
      <GrantsToOrgOutsideUSGrp>
        <RegionTxt>EAST ASIA AND THE PACIFIC</RegionTxt>
        <PurposeOfGrantTxt>CHINA'S RAPID DEVELOPMENT HAS LED TO HIGH LEVELS OF POLLUTION. WEALTHIER SEGMENTS OF SOCIETY ARE ABLE TO MOVE AWAY FROM POLLUTED AREAS, BUT POORER CITIZENS LACK THE RESOURCES TO MOVE, SEEK COMPENSATION IF THEIR LAND IS POLLUTED, OR PAY FOR HEALTHCARE TO MITIGATE THE IMPACT OF POLLUTION. PACIFIC ENVIRONMENT'S PROGRAM WILL PLACE LAWYERS-IN-TRAINING AT LOCAL ENVIRONMENTAL NGOS TO STRENGTHEN THEIR CAPACITY TO HOLD GOVERNMENTS AND CORPORATIONS ACCOUNTABLE FOR THEIR ENVIRONMENTAL AND PUBLIC HEALTH IMPACTS. THE PROGRAM WILL ALSO BUILD LONG-TERM MENTORING RELATIONSHIPS WITH UNIVERSITY SCHOOL OF LAW IN QINGTAO.</PurposeOfGrantTxt>
        <CashGrantAmt>25000</CashGrantAmt>
      </GrantsToOrgOutsideUSGrp>
      <GrantsToOrgOutsideUSGrp>
        <RegionTxt>EAST ASIA AND THE PACIFIC</RegionTxt>
        <PurposeOfGrantTxt>INHUMANE CONDITIONS IN DETENTION CENTERS AND PRISONS IN SOUTHERN THAILAND HAVE WORSENED WITH THE IMPOSITION OF SPECIAL SECURITY LAWS. THESE LAWS ALLOW LAW ENFORCEMENT AND THE MILITARY TO TORTURE PRISONERS WITH IMPUNITY. IN ORDER TO PROTECT VICTIMS OF TORTURE AND PREVENT ANY FUTURE ILL TREATMENT IN DETENTION FACILITIES, THE CROSS-CULTURAL FOUNDATION (CCF) WILL HELP TRAIN AND SUPPORT LOCAL NGOS TO BECOME EFFECTIVE WATCHDOGS. THE CCF WILL PROVIDE TRAINING FOR PARALEGALS IN HUMAN RIGHTS ABUSE DETECTION AND FORENSIC KNOWLEDGE, AND EFFECTIVE MONITORING OF CONDITIONS IN DETENTION CENTERS.</PurposeOfGrantTxt>
        <CashGrantAmt>28000</CashGrantAmt>
      </GrantsToOrgOutsideUSGrp>
      <GrantsToOrgOutsideUSGrp>
        <RegionTxt>EAST ASIA AND THE PACIFIC</RegionTxt>
        <PurposeOfGrantTxt>DECADES OF MILITARY RULE HAVE SEVERELY DAMAGED THE INSTITUTIONS THAT ARE VITAL TO ENSURING PROTECTION OF THE RULE OF LAW IN MYANMAR. THE JUSTICE SYSTEM IS WIDELY CONSIDERED TO BE CORRUPT, EXPENSIVE, AND INEFFECTIVE. FOR EXAMPLE, DESPITE A CONSTITUTIONAL MANDATE THAT TRIALS BE HELD IN PUBLIC, VIRTUALLY ALL TRIALS ARE HELD IN SECRET. JUSTICE BASE WILL IMPLEMENT A TRIAL MONITORING PILOT PROJECT IN YANGON, WORKING CLOSELY WITH LOCAL LEGAL PROFESSIONALS. JUSTICE BASE WILL USE THE FINDINGS OF ITS COURTROOM OBSERVATION TO PROVIDE RECOMMENDATIONS TO THE MYANMAR GOVERNMENT AND JUDICIARY FOR REFORMS.</PurposeOfGrantTxt>
        <CashGrantAmt>25000</CashGrantAmt>
      </GrantsToOrgOutsideUSGrp>
      <GrantsToOrgOutsideUSGrp>
        <RegionTxt>SUB-SAHARAN AFRICA</RegionTxt>
        <PurposeOfGrantTxt>STREET LAW ZAMBIA (SLZ), A NEWLY-FOUNDED ORGANIZATION ASSOCIATED WITH STREET LAW, INC., CREATES PROGRAMS TO TEACH YOUTH ABOUT LAW, DEMOCRACY, AND HUMAN RIGHTS. SLZ'S PROGRAM IS ADAPTED TO ADDRESS ISSUES SPECIFIC TO ZAMBIA, INCLUDING POLICE BRUTALITY, POLICE ACCOUNTABILITY, CORRUPTION, GENDER BASED VIOLENCE, AND LEGAL EDUCATION DEFICIENCY. SLZ WILL CREATE AND IMPLEMENT ZAMBIA'S FIRST COMPLETE LEGAL EDUCATION TEXTBOOK AND CURRICULUM FOR YOUTH TO BE PILOTED IN ZAMBIAN SCHOOLS. THE CURRICULUM WILL FOCUS ON GENDER BASED VIOLENCE, POLICE BRUTALITY, AND RESPONSIBILITY.</PurposeOfGrantTxt>
        <CashGrantAmt>18000</CashGrantAmt>
      </GrantsToOrgOutsideUSGrp>
      <GrantsToOrgOutsideUSGrp>
        <RegionTxt>NORTH AMERICA</RegionTxt>
        <PurposeOfGrantTxt>WHILE TELEVISION AND FILMS HAVE TAUGHT US TO EXPECT LAW ENFORCEMENT TO PROCESS CRIME SCENES WITH THE UTMOST CARE, WHAT FEW OF US KNOW IS THAT THE MEMORY OF EYEWITNESSES AND SUSPECTS IS JUST AS FRAGILE AS THE PHYSICAL EVIDENCE IN THE CRIME SCENE. FURTHERMORE, TAMPERING WITH IT LEAVES FEW NOTICEABLE TRACES. THEREFORE, EYEWITNESS IDENTIFICATIONS AND CONFESSIONS SHOULD BE ELICITED CAREFULLY, IN ORDER TO AVOID MISIDENTIFICATIONS AND WRONGFUL IMPRISONMENT. LAWYERS WITH CAMERAS WILL SURVEY PRISONERS AND ACTORS IN THE JUSTICE SYSTEM TO FIND OUT WHAT SAFEGUARDS ARE PUT IN PLACE DURING INTERROGATIONS OF DEFENDANTS AND EYEWITNESS IDENTIFICATION PROCEDURES. THE DATA GATHERED WILL INFORM RECOMMENDATIONS TO REDUCE THE RISK OF MISIDENTIFICATION.</PurposeOfGrantTxt>
        <CashGrantAmt>20000</CashGrantAmt>
      </GrantsToOrgOutsideUSGrp>
      <GrantsToOrgOutsideUSGrp>
        <RegionTxt>EUROPE</RegionTxt>
        <PurposeOfGrantTxt>KIVALINA, AN INDIGENOUS WHALING COMMUNITY SITUATED OFF THE NORTHWESTERN COAST OF ALASKA, IS UNDER THREAT FROM RISING SEA LEVELS. THE U.S. GOVERNMENT HAS ORDERED THE VILLAGE TO RELOCATE TO HIGHER GROUND WITHIN TEN YEARS, LEAVING THE COMMUNITY TO COVER THE MAJORITY OF THE COSTS. THE KIVALINA PROJECT AIMS TO CREATE A PHYSICAL MODEL OF THE CONTESTED TERRITORY AS AN EDUCATIONAL TOOL TO CREATE MORE INFORMED DIALOGUE BETWEEN THE COMMUNITY, THE STATE OF ALASKA, FEDERAL GOVERNMENTAL AGENCIES, AND OTHERS AS TO HOW CLIMATE CHANGE AND ENVIRONMENTAL ISSUES POSE A THREAT TO CULTURAL PRESERVATION. THE PROJECT WILL MODEL WHAT A SUSTAINABLE ENVIRONMENT FOR THE INDIGENOUS PEOPLES OF THE ARCTIC MIGHT LOOK LIKE.</PurposeOfGrantTxt>
        <CashGrantAmt>30000</CashGrantAmt>
      </GrantsToOrgOutsideUSGrp>
      <Total501c3OrgCnt>12</Total501c3OrgCnt>
      <TotalOtherOrgCnt>0</TotalOtherOrgCnt>
      <TransferToForeignCorpInd>1</TransferToForeignCorpInd>
      <InterestInForeignTrustInd>0</InterestInForeignTrustInd>
      <ForeignCorpOwnershipInd>0</ForeignCorpOwnershipInd>
      <PassiveForeignInvestmestCoInd>0</PassiveForeignInvestmestCoInd>
      <ForeignPartnershipInd>0</ForeignPartnershipInd>
      <BoycottCountriesInd>0</BoycottCountriesInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE WJP OFFERS SEED GRANTS, KNOWN AS OPPORTUNITY FUND GRANTS, TO ORGANIZATIONS THAT HAVE PARTICIPATED IN WJP SPONSORED REGIONAL MEETINGS AS DESCRIBED IN PART III OF THE FORM 990. OPPORTUNITY FUND PROJECTS ARE IDENTIFIED IN THEIR OBJECTIVES TO STRENGTHEN THE RULE OF LAW IN COUNTRIES AROUND THE WORLD THROUGH MULTIDISCIPLINARY COLLABORATION. THE PROGRAM SEEKS TO BUILD A WORLDWIDE CONSTITUENCY OF STAKEHOLDERS COMMITTED TO TAKING ACTION TO STRENGTHEN THE RULE OF LAW. OPPORTUNITY FUND PROJECTS ARE EVALUATED INTERNALLY BY GRANTEES, PURSUANT TO THEIR REQUIRED GRANT REPORTS, AND EXTERNALLY BY WJP OPPORTUNITY STAFF, THROUGH REVIEW OF SUBMITTED REPORTS AND FIELD VISITS. EVALUATION CRITERIA FOR INDIVIDUAL PROJECTS TAKE ACCOUNT OF BENCHMARK, INDICATORS, AND TIMETABLES OUTLINED IN PROJECT PROPOSALS AND REPORTED IN REPORTS AND VERBAL ASSESSMENTS. THESE INCLUDE: KEY INFORMANT INTERVIEWS, QUESTIONNAIRES, AND FOCUS GROUPS TO GENERATE COMMUNITY REACTIONS AND RECEPTIVENESS ABOUT THE OPPORTUNITY FUND PROGRAM AND ITS IMPACT. WJP STAFF CONSULTS WITH EXTERNAL EXPERTS TO LEVERAGE THEIR KNOWLEDGE OF TOPICS SUCH AS HEALTH, ENVIRONMENT, EDUCATION, AND LABOR RIGHTS. FIELD VISITS ARE CONDUCTED AND USED AS IMPACT EVALUATION TOOLS TO DETERMINE WHICH ALTERNATIVES ARE MOST EFFECTIVE FOR ADVANCING THE RULE OF LAW IN THE PROJECT'S TARGETED COMMUNITY AND COUNTRY. THE SITE VISITS FACILITATE THE PROCESS OF IDENTIFYING MODELS FOR STRENGTHENING THE RULE OF LAW TO BE AVAILABLE FOR OTHER ORGANIZATIONS FOR REPLICATION. MONITORING AND EVALUATION OF OPPORTUNITY FUND PROJECTS ENABLE THE ORGANIZATION TO REVIEW PAST PROJECT PROGRESS; ASSESS THE ACHIEVEMENT OF DEVELOPMENT OBJECTIVES; AND DRAW LESSONS FOR IMPROVING THE DESIGN AND MANAGEMENT OF FUTURE ACTIVITIES.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleF>
    <IRS990ScheduleJ documentId="RetDoc1042400001">
      <BoardOrCommitteeApprovalInd>X</BoardOrCommitteeApprovalInd>
      <SeverancePaymentInd>0</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>0</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>0</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>0</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>0</CompBsdOnRevRelatedOrgsInd>
      <CompBsdNetEarnsFlngOrgInd>0</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>0</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>0</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>0</InitialContractExceptionInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>JUAN CARLOS BOTERO</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
        <BaseCompensationFilingOrgAmt>169827</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>7941</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>177768</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE WJP CONFLICT OF INTEREST POLICY IS FOLLOWED BY ALL BOARD MEMBERS AND EMPLOYEES. THIS POLICY 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, IF ANY) 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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION FOR THE EXECUTIVE DIRECTOR WAS DETERMINED BY THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS THROUGH EVALUATION OF REGIONAL COMPENSATION DATA RESEARCH PROVIDED BY HUMAN RESOURCES, ESTABLISHING THAT THE LEVEL OF SALARY AND BENEFIT WAS APPROPRIATE AND COMPETITIVE FOR THE EXECUTIVE DIRECTOR POSITION. THIS COMPENSATION PROCESS WAS DOCUMENTED AND THE LAST REVIEW FOR THE EXECUTIVE DIRECTOR WAS DECEMBER 2013.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>WJP MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>CONSULTING FEES: PROGRAM SERVICE EXPENSES 150,657. MANAGEMENT AND GENERAL EXPENSES 49,510. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 200,167. SUBCONTRACTS: PROGRAM SERVICE EXPENSES 945,377. MANAGEMENT AND GENERAL EXPENSES 10,000. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 955,377.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>