Civic Intelligence

The World Justice Project

990 • Fiscal year 2013 • EIN 27-0359097

Jan 01, 2013 to Dec 31, 2013 • Filed on Aug 15, 2014

740 15th Street NW 10th Floor20005

(202) 407-9312

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

48th percentile

0.10x

Higher debt load relative to assets than 48% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

69th percentile

0.31x

Higher debt load relative to revenue than 69% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

1st percentile

-262%

Higher net margin than 1% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

89th percentile

$177,768

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 11.2% of source-year revenue.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

2nd percentile

-45%

Faster asset growth than 2% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Down

$4,714,409

Down $1,127,101 (-19%) from 2011

Net Assets

Down

$4,227,433

Down $1,379,617 (-25%) from 2011

Liabilities

Up

$486,976

Up $252,516 (+108%) from 2011

Revenue

$1,584,018

No earlier filing loaded for comparison.

Expenses

Up

$5,732,881

Up $1,471,078 (+35%) from 2011

Net Income

-$4,148,863

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$30M$20M$10M$0Assets 2011: $5,841,510Liabilities 2011: $234,460Net Assets 2011: $5,607,0502011Assets 2013: $4,714,409Liabilities 2013: $486,976Net Assets 2013: $4,227,4332013Assets 2014: $2,806,743Liabilities 2014: $642,710Net Assets 2014: $2,164,0332014Assets 2015: $5,837,659Liabilities 2015: $433,202Net Assets 2015: $5,404,4572015Assets 2016: $6,493,118Liabilities 2016: $378,136Net Assets 2016: $6,114,9822016Assets 2017: $10,017,473Liabilities 2017: $613,234Net Assets 2017: $9,404,2392017Assets 2018: $12,558,772Liabilities 2018: $2,934,760Net Assets 2018: $9,624,0122018Assets 2020: $13,927,779Liabilities 2020: $2,498,250Net Assets 2020: $11,429,5292020Assets 2021: $21,811,240Liabilities 2021: $5,396,492Net Assets 2021: $16,414,7482021Assets 2022: $16,861,741Liabilities 2022: $3,797,517Net Assets 2022: $13,064,2242022Assets 2024: $11,278,212Liabilities 2024: $701,106Net Assets 2024: $10,577,1062024

Highlighted filing

2013

Assets$4,714,409
Liabilities$486,976
Net Assets$4,227,433

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$15M$10M$5.0M$0-$5.0MExpenses 2011: $4,261,8032011Revenue 2013: $1,584,018Expenses 2013: $5,732,881Net Income 2013: -$4,148,8632013Revenue 2014: $1,718,018Expenses 2014: $3,781,318Net Income 2014: -$2,063,3002014Revenue 2015: $6,680,623Expenses 2015: $3,028,968Net Income 2015: $3,651,6552015Revenue 2016: $5,000,079Expenses 2016: $4,537,303Net Income 2016: $462,7762016Revenue 2017: $9,296,693Expenses 2017: $6,630,719Net Income 2017: $2,665,9742017Revenue 2018: $7,381,356Expenses 2018: $6,307,016Net Income 2018: $1,074,3402018Revenue 2020: $5,294,588Expenses 2020: $6,874,547Net Income 2020: -$1,579,9592020Revenue 2021: $12,474,827Expenses 2021: $8,129,808Net Income 2021: $4,345,0192021Revenue 2022: $8,142,691Expenses 2022: $9,949,042Net Income 2022: -$1,806,3512022Revenue 2024: $7,781,328Expenses 2024: $9,495,045Net Income 2024: -$1,713,7172024

Highlighted filing

2013

Revenue$1,584,018
Expenses$5,732,881
Net Income-$4,148,863
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Aug 15, 2014
Return Version
2013v3.0
Gross Receipts
$1,584,018
Mission and Program Overview

Mission

The world justice projectr (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 equity, opportunity, and peace-underpinning development, accountable government, and respect for fundamental rights. Through wjp's three mutually reinforcing program areas.research and scholarship; the wjp rule of law index; and engagement.the wjp seeks increased understanding of the rule of law and its foundational importance; greater rule of law adherence by governments; and multidisciplinary, home-grown cultures of the rule of law.

SEE PART III, LINE 1.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$5,353,547$3,089,855▼ $2,263,692
Pledges and Grants Receivable$2,810,228$1,253,051▼ $1,557,177
Savings and Temporary Cash Investments$252,576$252,711▲ $135
Land, Buildings, and Equipment, Net$46,699$45,263▼ $1,436
Prepaid Expenses and Deferred Charges$36,465$23,033▼ $13,432
Total Assets$8,503,944$4,714,409▼ $3,789,535
Other Assets Total$4,429$50,496▲ $46,067
Liabilities
Accounts Payable and Accrued Expenses$101,962$253,689▲ $151,727
Grants Payable-$167,500-
Other Liabilities$0$61,812▲ $61,812
Unsecured Notes Loans Payable$25,686$3,975▼ $21,711
Total Liabilities$127,648$486,976▲ $359,328
Net Assets / Fund Balance
Temporarily Rstr Net Assets$7,080,419$4,174,028▼ $2,906,391
Unrestricted Net Assets$1,295,877$53,405▼ $1,242,472
Total Net Assets Fund Balance$8,376,296$4,227,433▼ $4,148,863
Total Liabilities and Net Assets / Fund Balance$8,503,944$4,714,409▼ $3,789,535

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$24,951$45,137$70,088
Equipment$20,312$33,951$54,263
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Juan Carlos BoteroExecutive DirectorFT$169,827$7,941$177,768
Alejandro Ponce-rodriguezChief Researcher OfficerFT$121,661$16,190$137,851
Margaret a HalpinChief Operating OfficerFT$122,049$763$122,812
Nancy WardChief Engagement OfficerFT$113,727$6,330$120,057
Gerold W LibbyGeneral Counsel & SecretaryPT$12,000-$12,000

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,517,817
Program Service Revenue
$66,066
Investment Income
$135
Other Revenue
$0
All Other Contributions
$629,151
Change in Net Assets
$-4,148,863

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,584,018
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,584,018
Total Revenue per Form 990
$1,584,018
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,763,180
Salaries, Compensation, and Employee Benefits$1,673,471
Grants and Similar Amounts Paid$296,230
Total Fundraising Expense$101,066
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Travel$1,178,686$5,042$4,353$1,188,081
Fees for Services Other$1,096,034$59,510-$1,155,544
Other Salaries and Wages$947,986$167,393$37,079$1,152,458
Conferences and Meetings$689,707$902$167$690,776
Occupancy$331,089$99,553-$430,642
Current Officers, Directors, Trustees, and Key Employees$94,884$173,254$44,442$312,580
Foreign Grants$302,601--$302,601
Office Expenses$100,192$40,045$625$140,862
Payroll Taxes$93,507$17,253$6,473$117,233
Other Employee Benefits$78,237$8,395$4,568$91,200
Information Technology$14,854$52,976-$67,830
Fees for Services Accounting$18,201$6,189$1,424$25,814
Depreciation Depletion-$25,387-$25,387
Fees for Services Legal-$12,010-$12,010
Insurance$8,090$3,116$655$11,861
Advertising$220$410$1,280$1,910
Other Expenses$563$187-$750
Grants to Domestic Orgs$-6,371--$-6,371
Total Functional Expenses$4,949,880$681,935$101,066$5,732,881

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,732,881
Total Expenses per Audited Statements$5,732,881
Total Expenses per Form 990$5,732,881
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

International Summary

Offices
0
Employees
0
Spending
$2,281,877

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
Yes

International Activities

RegionActivityServicesOfficesEmployeesSpending
EuropeProgram Service Activities-00$2,009,276
East Asia and the PacificGrants to Recipients in the Region-00$103,000
Sub-saharan AfricaGrants to Recipients in the Region-00$68,000
South AmericaGrants to Recipients in the Region-00$51,601
South AsiaGrants to Recipients in the Region-00$30,000
North AmericaGrants to Recipients in the Region-00$20,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Refundable Advance$61,812
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

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. 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.

Form 990, Part VI, Section B, Line 15A

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.

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.

Filing and Contact Details

Filer

EIN
27-0359097
Phone
2024079312

Signing Officer

Name
William H Neukom
Title
President & CEO
Phone
2024079312
Signed
2014-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William H Neukom
Formed
2009
Legal Domicile
Wa
Voting Board Members
9
Independent Board Members
9
Employees
40
Volunteers
9

Preparer

Phone
3019519090
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

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.

Financial Statement Notes

PART X, LINE 2:

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.

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IRS990/Desc0RULE OF LAW INDEX: THE WJP RULE OF LAW INDEX MEASURES HOW THE RULE OF LAW IS EXPERIENCED IN EVERYDAY LIFE AROUND THE GLOBE, BASED ON OVER 100,000 HOUSEHOLD AND 2,400 EXPERT SURVEYS WORLDWIDE. 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 47 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 BUILDS 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, INCLUDING CITES BY MORE THAN 500 MEDIA OUTLETS IN NEARLY 80 COUNTRIES.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0FOUNDER AND CEO
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IRS990/Form990PartVIISectionAGrp/TitleTxt12GENERAL COUNSEL & SECRETARY
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IRS990/MissionDesc0THE WORLD JUSTICE PROJECT (WJP) IS AN INDEPENDENT, MULTIDISCIPLINARY ORGANIZATION WORKING TO ADVANCE THE RULE OF LAW AROUND THE WORLD. THE RULE OF LAW PROVIDES THE FOUNDATION FOR COMMUNITIES OF OPPORTUNITY AND EQUITY - COMMUNITIES THAT OFFER SUSTAINABLE ECONOMIC DEVELOPMENT, ACCOUNTABLE GOVERNMENT, AND RESPECT FOR FUNDAMENTAL RIGHTS.OUR WORK ENGAGES CITIZENS AND LEADERS ACROSS THE GLOBE AND FROM ALL WORK DISCIPLINES TO ADVANCE THE RULE OF LAW. THROUGH OUR THREE COMPLEMENTARY AND MUTUALLY REINFORCING PROGRAMS OF RESEARCH AND SCHOLARSHIP, THE WJP RULE OF LAW INDEX, AND ENGAGEMENT, WJP SEEKS TO INCREASE PUBLIC AWARENESS ABOUT THE FOUNDATIONAL IMPORTANCE OF THE RULE OF LAW, TO STIMULATE GOVERNMENT REFORMS, AND TO DEVELOP PRACTICAL PROGRAMS AT THE COMMUNITY LEVEL.
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IRS990/ProgSrvcAccomActy2Grp/Desc0ENGAGEMENT: ONE OF THE WAYS THE WJP ACHIEVES REFORMS IN RULE OF LAW IS THROUGH ON-THE-GROUND PROGRAMS CONDUCTED WITH LEADERS OF GOVERNMENT, BUSINESSES, CIVIL SOCIETY AND INDIVIDUALS ACROSS WORK DISCIPLINES IN COUNTRIES THROUGHOUT THE WORLD. THE WJP'S ENGAGEMENT INITIATIVES CONVENE PARTNERS FROM ALL WORK DISCIPLINES TO BUILD A GLOBAL NETWORK, FIND COMMON GROUND, AND CREATE PRACTICAL SOLUTIONS THAT ADVANCE THE RULE OF LAW. ADDITIONALLY, THROUGH THE WORLD JUSTICE CHALLENGE, THE WJP PROVIDES SEED GRANTS TO SUPPORT THESE INNOVATIVE EFFORTS IN COMMUNITIES AROUND THE WORLD. ENGAGEMENT EVENTS INCLUDE THE WORLD JUSTICE FORUM AND REGIONAL MEETINGS AT WHICH PROMINENT LEADERS AND CHANGE AGENTS COME TOGETHER TO ADDRESS CRITICAL RULE OF LAW ISSUES. IN JULY 2013, THE WORLD JUSTICE FORUM V CONVENED 550 PARTICIPANTS FROM MORE THAN 100 COUNTRIES FOR THREE DAYS OF INTERACTIVE TOPICAL DISCUSSIONS AND WORKING SESSIONS THAT RESULTED IN DOZENS OF PROGRAM IDEAS TO STRENGTHEN THE RULE OF LAW IN THEIR COMMUNITIES. THE WJP ALSO CONVENED MEMBERS OF HIGH COURTS OF MORE THAN 30 COUNTRIES AT THE INAUGURAL HIGH COURT JUSTICES SYMPOSIUM, AND INITIATED THE RULE OF LAW SUMMIT, CONVENING EXECUTIVE LEADERS OF TOP ORGANIZATIONS AND NETWORKS FROM AROUND THE GLOBE THAT SHARE A COMMON GOAL TO ADVANCE THE RULE OF LAW. IN MALAWI, 40 STAKEHOLDERS FROM BUSINESS, GOVERNMENT, CIVIL SOCIETY AND ACADEMIA ATTENDED A TWO-DAY WJP COUNTRY SORTIE TO COLLABORATE ON PRACTICAL SOLUTIONS TO CURRENT RULE OF LAW CHALLENGES AND OPPORTUNITIES FACING THE COUNTRY, CULMINATING IN A RECOMMENDATIONS REPORT DELIVERED TO LEADERS IN GOVERNMENT.AS PART OF ITS ENGAGEMENT INITIATIVES, THE WJP DEVOTES A MODEST AMOUNT OF RESOURCES TO PROVIDE SEED GRANTS FOR SELECTED INNOVATORS TO TEST AND IMPLEMENT PRACTICAL SOLUTIONS TO STRENGTHEN THE RULE OF LAW. SINCE 2008, THE WJP HAS HELPED TO INCUBATE MORE THAN 250 MULTIDISCIPLINARY PROJECTS IN 20 COUNTRIES, AND HAS PROVIDED OVER $1,000,000 IN SEED GRANTS THROUGH ITS WORLD JUSTICE CHALLENGE.
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IRS990/ProgSrvcAccomActy3Grp/Desc0RESEARCH 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 THE CAUSAL MECHANISMS BY WHICH THE RULE OF LAW AFFECTS ECONOMIC AND POLITICAL LIFE.THE CORE INITIATIVE OF THE PROGRAM IS THE RULE OF LAW RESEARCH CONSORTIUM (RLRC), A MULTIDISCIPLINARY COMMUNITY OF LEADING RESEARCHERS IN A VARIETY OF FIELDS-INCLUDING LAW, ECONOMICS, POLITICAL SCIENCE, SOCIOLOGY, INTERNATIONAL RELATIONS, AND ANTHROPOLOGY. THE CONSORTIUM IS HARNESSING DIVERSE METHODS AND TECHNIQUES TO PRODUCE RESEARCH ON THE RULE OF LAW, AS WELL AS RECOMMENDATIONS ON HOW TO BEST STRENGTHEN IT. IT IS INTENDED TO BECOME A REPOSITORY OF THE BEST RESEARCH ON GOVERNANCE AND THE RULE OF LAW FOR SCHOLARS AND POLICYMAKERS, AND ALREADY FEATURES ACADEMICS FROM PREMIER INSTITUTIONS IN THE UNITED STATES AND ABROAD.
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