2014-07-21T11:10:50-05:00 2013-12-31 420714325 McGladrey LLP 1861 International Drive Suite 400 McLean VA 22102 990 2013-01-01 541722887 International Justice Mission INTE 7034655495 PO Box 58147 Washington DC 200378147 Gary Veurink COO, Executive Vice President 7034655495 2014-07-21 1 Yong Zhang CPA P01249785 7033366400 2013 2015-11-30 17:44:51Z Gary A Haugen PO Box 58147 Washington DC 200378147 47783458 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 13 209 417 0 0 36677523 45087166 131136 225654 25702 45936 -691023 -551363 36143338 44807393 792270 1507688 0 0 18836204 22139157 3273 0 3881283 11778344 14193389 31410091 37840234 4733247 6967159 23582776 28493804 10261523 8205392 13321253 20288412 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 24730112 880838 22151 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 30 million people are held as modern-day slaves. The United Nations estimates that human trafficking for sexual or labor slavery generates profits in excess of more than $32 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 11 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 systems. IJM combats slavery, sex trafficking, sexual violence, police abuse of power, property grabbing and citizenship rights abuse. 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 2013 IJM and IJM-trained partners brought tangible relief to 3,555 people-victims of slavery, sex trafficking, sexual violence, citizenship violations, police abuse of power and illegal property seizure-and provided aftercare services or trainings for thousands more. 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 2013 IJM and IJM-trained partners worked with local authorities to bring freedom to 2,266 forced labor slaves, and IJM assisted local authorities to rescue 239 victims of sex trafficking. IJM restored property to 400 impoverished people, the vast majority of whom were widows and orphans. IJM ensured that 471 hill tribe members were granted the Thai citizenship to which they are entitled-reducing vulnerability to trafficking and other forms of violent oppression. IJM legal teams worked alongside local law enforcement to ensure the arrest of 381 accused perpetrators of violence against the poor. A total of 153 perpetrators were convicted of their crimes-men and women who believed they could act with impunity simply because of their victims' poverty. IJM conducted police trainings and community-and church-based trainings throughout the developing world, equipping vulnerable people, community leaders, and law enforcement with the knowledge they need to protect themselves and their communities from violent oppression. These figures encompass IJM's casework in 18 Field Offices. They do not include the results of two casework alliance partnership offices in South America. 5912745 588295 203503 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.The IJM Institute for Biblical Justice equips Christian leaders and influencers with theological foundations for combatting injustice. IJM's Church Mobilization team helps church communities engage in the justice movement, both in local communities and globally. More than 200 churches around the U.S. are deeply invested in IJM's work and building justice ministries in their own communities. In 2013, more than 400,000 people heard IJM's message and connected with IJM through forums, conferences and churches around the world.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. In 2013, 80,000 students advocated for justice with IJM: Thousands signed petitions; student leaders from more than 100 schools participated in our first-ever NorthStar student leadership conference; and over 500 schools and communities took a Stand for Freedom across 36 states.IJM Justice Campaigns 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. After significant advocacy from IJM and our supporters, the Trafficking Victims Protection Reauthorization Act (TVPRA) passed as an amendment to the Violence Against Women Act. This landmark law re-authorizes the U.S. to combat trafficking and slavery at home and abroad. 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. In India, over 100,000 people are now praying for justice regularly through information provided by IJM.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, among many others. 30642857 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 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 X 70 0 1 209 1 0 1 IN TH ZA KE RP BL CB GT UG RW 0 0 0 1 1 0 0 0 0 X 14 13 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK FL GA HI MN MS NH NC OR PA TN VA WV WI X X Lauren Weaver 7034655495 PO Box 58147 Washington DC 20037 Steve Hayner Director 1.00 X X 0 0 0 Nicole Bibbins Sedaca Director 1.00 X X 0 0 0 Rebecca Chan Director 1.00 X 0 0 0 Ram Gidoomal Director 1.00 X 0 0 0 Mark Kroeker Director 1.00 X X 0 0 0 Laurent Mbanda 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 Gary Haugen President, CEO 40.00 X X 262701 0 35825 Gary Veurink Executive VP and COO 40.00 X 184395 0 11753 Lauren Weaver VP of Finance 32.00 X 141900 0 8574 Ruthie McGinn Special Assistant to the President 40.00 X 67702 0 11192 Chong-Ae Shah Exec VP of Global Brand Marketing 40.00 X 174915 0 30920 Sean Litton Senior VP of Field Operations 40.00 X 169516 0 17326 Kaign Christy Field Office Director, Pampanga, Philippines 40.00 X 187718 0 17602 Bill Clark VP of Mobilization 40.00 X 145792 0 24800 Shawn Kohl Field Office Director, Kenya 40.00 X 357867 0 19877 C Lane Mears Field Office Director, Rwanda 40.00 X 137084 0 19813 Jesse Rudy Field Office Director, Kampala, Uganda 40.00 X 166941 0 20612 1996531 0 218294 27 0 1 0 Associates International Inc 100 Rogers Road Wilmington DE 19801 Printing & Publications 200909 Convio Inc 2000 Daniel Island Dr Charleston SC 29492 Database Management 173570 Omni Shoreham Hotel 2500 Calvert St NW Washington DC 20008 Hotel / Benefit Dinner Host 145834 Worldwide Express 414 N Orleans St Chicago IL 60654 Shipping 105684 4 107530 4352963 605803 40020870 1734290 45087166 Conference 900099 164615 164615 Honorarium 900099 53349 53349 Royalties 900099 7690 7690 225654 24636 24636 522471 711929 -189458 -189458 -189458 1350496 40983 1340658 29521 9838 11462 21300 21300 280750 4352963 893957 -613207 -613207 Other Income 900099 162881 162881 Reimbursed Expenses 900099 88421 88421 251302 44807393 225654 0 -505427 1507688 1507688 1114989 744260 196533 174196 16097827 12662729 1562645 1872453 681412 477454 93250 110708 3346827 2907101 198553 241173 898102 617556 128879 151667 135333 46422 44213 44698 222717 147638 71582 3497 2139751 1814564 80394 244793 491944 235799 7564 248581 2626283 1503867 756254 366162 327471 241327 55061 31083 2474823 1882445 296481 295897 3672497 3119907 203342 349248 71376 45107 1286 24983 984866 912001 34379 38486 165585 123928 34346 7311 Internship Expense 1255163 1255163 Client Expenses 308986 308986 Other Expenses 210550 143004 23391 44155 Special Event Expenses -893956 -54089 -472059 -367808 37840234 30642857 3316094 3881283 X 893956 54089 472059 367808 1464257 1632167 18416079 18303063 516257 4780772 27317 57511 12000 15146 630274 615525 6873928 4060649 2220518 2813279 296074 276341 23582776 28493804 1278301 1573028 5812240 3335028 5766 11182 3165216 3286154 10261523 8205392 X 12640835 14241190 680418 6047222 13321253 20288412 23582776 28493804 6967159 0 X X 0 1 X 1 1 1 X 21757504 24756392 29737847 36677523 45087166 158016432 21757504 24756392 29737847 36677523 45087166 158016432 1429808 156586624 124242 359163 513102 556819 547107 2100433 165895 126817 63537 62303 251302 669854 160786719 2401835 0.97390 0.97740 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 1 694 1 2388 0 1 80920 1 6191 0 90193 0 Part II-B, Line 1: IJM US-based staff lobbied Congressional offices on Capitol Hill and through in-district meetings to educate Members and staff on the issue of human trafficking/slavery and ask for their support on the Human Trafficking Prioritization Act (HR 2283/S 1249). IJM mobilized volunteers throughout 2013 to meet with their elected policy-makers both in Washington, D.C. and in their home districts to lobby in support of this legislation. We also encouraged IJM volunteers to call and email their Senators and Representatives in support of this anti-trafficking bill. IJM staff and volunteers also lobbied in support of anti-trafficking legislation at the state level in several states, including MI, LA, GA, PA, CA, TX, and NE. IJM staff in Kenya lobbied the Kenyan legislature to vote no on Police Amendment Bills 17 and 18. IJM staff in the Philippines lobbied on the rules and regulations of anti-trafficking bill RA 10364. 0 1 X 972718 485300 487418 4690080 3070123 1619957 1211130 505226 705904 2813279 Deferred Rent 3286154 3286154 X 47951653 1538375 1605885 3144260 44807393 0 44807393 40984494 1538375 1605885 3144260 37840234 0 37840234 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 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 2010. Part XI, Line 2d - Other Adjustments: Special Event Expenses on Part VIII Line 8b 893,956. Rental Expenses on Part VIII Line 6b 711,929. Part XII, Line 2d - Other Adjustments: Special Event Expenses on Part VIII Line 8b 893,956. Rental Expenses on Part VIII Line 6b 711,929. 1 Central America and the Caribbean 1 35 Program Services Sexual Violence: investigation, victim services (legal, psychosocial), capacity building, education. 2014303 Central America and the Caribbean 0 0 Grant Making 3271 Central America and the Caribbean 0 0 Fundraising 227712 East Asia and the Pacific 5 138 Program Services Legal Status Documentation; Sexual Violence/Trafficking: investigation, victim services (legal, psychosocial), capacity building, education. 9470789 East Asia and the Pacific 0 0 Grant Making 118894 East Asia and the Pacific 0 0 Fundraising 926362 Europe (Including Iceland & Greenland) 0 3 Program Services Education 1092 Europe (Including Iceland & Greenland) 0 0 Grant Making 509616 North America 0 1 Program Services Education 6818 South America 1 10 Program Services Sexual Violence/Trafficking: investigation, victim services (legal, psychosocial), capacity building, education. 1331969 South America 0 0 Grant Making 134793 South America 0 0 Fundraising 91788 South Asia 5 160 Program Services Sexual Violence/ Trafficking/ Forced labor: investigation, victim services (legal, psychosocial) capacity building, education. 8455450 South Asia 0 0 Grant Making 718708 South Asia 0 0 Fundraising 1090222 Sub-Saharan Africa 4 87 Program Services Land Rights/Police Brutality/Sexual Violence: investigation, victim services (legal, psychosocial), capacity building, education. 8173510 Sub-Saharan Africa 0 0 Grant Making 22406 Sub-Saharan Africa 0 0 Fundraising 858685 6 176 10 258 16 434 13272039 20884349 34156388 East Asia and the Pacific To increase the capacity of the local police. 6673 Materials to aid local police. Cost East Asia and the Pacific To Support the Church Mobilization efforts of a justice minded NGO. 80000 Wire Transfer 5911 Assets Donated to Partner Organization. Europe (Including Iceland & Greenland) To Support the Church Mobilization efforts of a justice minded NGO. 193100 Wire Transfer Europe (Including Iceland & Greenland) To Support the Church Mobilization efforts of a justice minded NGO. 100000 Wire Transfer Europe (Including Iceland & Greenland) To Support the Church Mobilization efforts of a justice minded NGO. 215195 Wire Transfer 1321 Assets Donated to Partner Organization Cost South America Increase access of victims of sexual and family violence to the criminal justice system. 75000 Wire Transfer FMV South America Increase access of victims of sexual and family violence to the criminal justice system. 59488 Wire Transfer South Asia Secure justice for those trapped by violent forces of oppression. 36369 Wire Transfer South Asia Secure justice for those trapped by violent forces of oppression. 90984 Wire Transfer South Asia Secure justice for those trapped by violent forces of oppression. 80107 Wire Transfer South Asia Secure justice for those trapped by violent forces of oppression. 14560 Wire Transfer South Asia Secure justice for those trapped by violent forces of oppression. 306686 Wire Transfer South Asia Secure justice for those trapped by violent forces of oppression. 95387 Wire Transfer South Asia Secure justice for those trapped by violent forces of oppression. 60568 Wire Transfer South Asia Aftercare Facility Support 5387 Materials for Life Skills Classes Cost Sub-Saharan Africa To improve the status of the local courthouse. 16199 Improvements to Local Courthouse. Cost 14 2 Tuition Assistance; Charitable response to emergency need of staff Sub-Saharan Africa 10 3775 cash Payment to Recipient 1381 Supplies for School cost Tuition Assistance Central America and the Caribbean 6 2607 cash Payment to Recipient 588 Registration for School cost Tuition Assistance; Charitable response to emergency need of staff South Asia 3 1127 cash Payment to Recipient 1180 Supplies for School cost Tuition Assistance; Charitable response to emergency need of staff East Asia and the Pacific 11 12533 Cash Payment to Recipient 3007 Registration for School 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. 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 individual casework on behalf of impoverished victims of violent abuse in Central America, South America, Southeast Asia, South Asia and Sub-Saharan Africa. 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. In the majority of IJM's Field Offices in Africa, IJM investigators, attorneys and aftercare staff work on behalf of victims of illegal, predatory land seizures (primarily widows and orphans) and child victims of sexual violence. One Africa Field Office (Nairobi, Kenya) also specializes in casework on behalf of victims of police abuse of power. 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 trafficking and other forms of sexual violence. 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 (Chiang Mai, 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. In South and Central America, IJM combats sexual violence against children- a pervasive category of crime that overwhelmingly victimizes impoverished children and women. IJM's investigative and legal teams partner with local authorities to ensure that perpetrators are arrested, charged and convicted for these violent acts; IJM social workers provide long-term support to victims of the crime. IJM uses its unique knowledge of systemic gaps, weaknesses and deficiencies gained through individual casework to pursue structural 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. Dinner- WAshington DC 2100242 1981892 118350 500 13563 159509 68729 Dinner- New York, NY 940633 872258 68375 8051 57243 67883 3 1592838 1498813 94025 17200 244490 256789 4633713 4352963 280750 500 38814 461242 393401 893957 -613207 X X X 1 1 X X 0 0 0 0 0 0 0 0 0 Gary Haugen President, CEO 261294 0 0 0 1407 0 15705 0 20120 0 298526 0 0 0 Gary Veurink Executive VP and COO 181810 0 0 0 2585 0 10913 0 840 0 196148 0 0 0 Lauren Weaver VP of Finance 135795 0 0 0 6105 0 8484 0 90 0 150474 0 0 0 Chong-Ae Shah Exec VP of Global Brand Marketing 174005 0 0 0 910 0 10800 0 20120 0 205835 0 0 0 Sean Litton Senior VP of Field Operations 168894 0 0 0 622 0 10197 0 7129 0 186842 0 0 0 Kaign Christy Field Office Director, Pampanga, Phi 106509 0 0 0 81209 0 6135 0 11467 0 205320 0 0 0 Bill Clark VP of Mobilization 145287 0 0 0 505 0 9000 0 15800 0 170592 0 0 0 Shawn Kohl Field Office Director, Kenya 104586 0 0 0 253281 0 5394 0 14483 0 377744 0 0 0 C Lane Mears Field Office Director, Rwanda 98576 0 0 0 38508 0 5324 0 14489 0 156897 0 0 0 Jesse Rudy Field Office Director, Kampala, Ugan 99646 0 0 0 67295 0 6129 0 14483 0 187553 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: Shawn Kohl Lane Mears Jesse Rudy These amounts are treated as taxable income to the employee. Jesse Rudy Employee Housing- Rent Advance X 13500 9000 0 1 1 Lane Mears Employee Housing- Rent Advance X 16500 1500 0 1 1 Shawn Kohl Employee Housing- Security Deposit X 9255 4646 0 1 1 15146 Schedule L, Part II In the countries where IJM works, housing leases sometimes require a full year's rent paid in advance or a security deposit equivalent to 12 months. This is an extreme circumstance which is unduly burdensome to an employee that is being relocated to work in a foreign country. Therefore, IJM has a policy that the organization can provide an advance to the employee for the amount of this extraordinary cost that exceeds two month's rent. The employee then pays IJM back monthly as rental payments become due or the security deposit within 45 days of termination of the rental agreement. Each expatriate who requests this assistance signs an agreement stating that they are responsible to pay back these funds, even if the landlord does not refund the deposit upon the termination of the lease. X 98 1668790 Historical price data X 2 3000 Retail Price X Airline Ticke 1 35000 Retail Price X IT Equipment 1 26000 Retail Price X Supplies 2 1500 Retail Price 0 1 0 Form 990, Part VI, Section A, line 4 Sections 6.4 and 6.5 of the Articles of Incorporation pertained to the distribution of assets upon dissolution. Section 6.4 was retained: Upon the dissolution of the Corporation, assets shall be distributed for one or more exempt purposes within the meaning of Section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or shall be distributed to the federal government, or to a state or local government, for a public purpose. Any such assets not so disposed of shall be disposed of by a court of competent jurisdiction of the county in which the principal office of the Corporation is then located, exclusively for such purposes or to such organization or organizations, as said Court shall determine, which are organized and operated exclusively for such purposes. Section 6.5 was removed. Form 990, Part VI, Section B, line 11 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 McGladrey LLP). The VP of Finance reviews the draft of the form 990 that has been prepared by McGladrey LLP, and suggests corrections/modifications as needed. After the final draft of the form 990 is prepared, the COO of the organization and 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, McGladrey 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 Vice President of Human Resources 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 Executive Vice President and Chief Operating Officer 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 Executive Vice President and Chief Operating Officer and Executive Vice President of Global Marketing & Mobilization in consultation with the Vice President of Human Resources. The Vice President of Human Resources 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. 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 12/31/2013, IJM employed a total of 599 employees. Of these, 154 were employed at HQ in Washington, DC; 17 were U.S. Expatriates; 3 were Third Country Nationals; and 425 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 (209) 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.