Civic Intelligence

The World Justice Project

990 • Fiscal year 2017 • EIN 27-0359097

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 14, 2018

1025 Vermont Ave NW No 1200Washington, DC 20005

(202) 407-9312

Siviq Scores

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

Liabilities / Assets

29th percentile

0.06x

Higher debt load relative to assets than 29% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Liabilities / Revenue

21st percentile

0.07x

Higher debt load relative to revenue than 21% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Net Margin

83rd percentile

29%

Higher net margin than 83% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Top Officer Pay

51st percentile

$175,761

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Asset Growth

94th percentile

54%

Faster asset growth than 94% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Revenue Growth

92nd percentile

86%

Faster revenue growth than 92% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Assets

Up

$10,017,473

Up $3,524,355 (+54%) from 2016

Net Assets

Up

$9,404,239

Up $3,289,257 (+54%) from 2016

Liabilities

Up

$613,234

Up $235,098 (+62%) from 2016

Revenue

Up

$9,296,693

Up $4,296,614 (+86%) from 2016

Expenses

Up

$6,630,719

Up $2,093,416 (+46%) from 2016

Net Income

Up

$2,665,974

Up $2,203,198 (+476%) from 2016

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

2017

Assets$10,017,473
Liabilities$613,234
Net Assets$9,404,239

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

2017

Revenue$9,296,693
Expenses$6,630,719
Net Income$2,665,974
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 14, 2018
Return Version
2017v2.3
Gross Receipts
$9,962,197
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
Investments in Publicly Traded Securities$4,437,228$7,880,542▲ $3,443,314
Pledges and Grants Receivable$876,158$707,938▼ $168,220
Cash and Non-Interest-Bearing Accounts$261,211$640,073▲ $378,862
Investments Other Securities$44,795$362,800▲ $318,005
Savings and Temporary Cash Investments$666,550$154,263▼ $512,287
Land, Buildings, and Equipment, Net$111,515$126,623▲ $15,108
Prepaid Expenses and Deferred Charges$46,495$85,222▲ $38,727
Accounts Receivable-$1,166-
Total Assets$6,493,118$10,017,473▲ $3,524,355
Other Assets Total$49,166$58,846▲ $9,680
Liabilities
Accounts Payable and Accrued Expenses$266,510$452,197▲ $185,687
Other Liabilities$94,126$80,707▼ $13,419
Deferred Revenue-$72,830-
Grants Payable$17,500$7,500▼ $10,000
Total Liabilities$378,136$613,234▲ $235,098
Net Assets / Fund Balance
Unrestricted Net Assets$5,568,769$8,895,653▲ $3,326,884
Temporarily Rstr Net Assets$546,213$508,586▼ $37,627
Total Net Assets Fund Balance$6,114,982$9,404,239▲ $3,289,257
Total Liabilities and Net Assets / Fund Balance$6,493,118$10,017,473▲ $3,524,355

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$75,526$46,418$121,944
Leasehold Improvements$37,325$56,622$93,947
Equipment$13,772$49,203$62,975

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$4,850,148$3,000,000▲ $848,314$320,000$8,378,462
2016$4,679,791-▲ $320,357$150,000$4,850,148
2015-$4,995,998▼ $316,207-$4,679,791
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Juan Carlos BoteroExecutive DirectorFT$174,977$784$175,761
Alejandro PonceChief Research OfficerFT$133,583$21,787$155,370
Nancy WardChief Engagement OfficerFT$122,432$8,017$130,449
Ahna MachanDirector of DevelopmentFT$108,392$13,691$122,083
Afua Ofosu-barkoChief Administrative OfficerFT$114,377$6,270$120,647
Gerold Libby See Sched OGeneral Counsel/secretaryPT$12,000-$12,000

Board Members and Trustees

NameTitle
William C HubbardChairman
William H NeukomPresident, Founder and CEO
Deborah Enix-rossVice President
Judy Perry MartinezVice President (from Sept. 2017)
Mark AgrastVice President (from Sept. 2017)
Ellen Gracie NorthfleetDirector
Mondli MakhanyaDirector
Sheikha Abdulla Al-misnadDirector
Suet-fern LeeDirector
Hassan Bubacar JallowDirector (from May 2017)
Kamel AyadiDirector (from May 2017)
Peter StoyanovDirector (from May 2017)
James R SilkenatTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
World ForumConference Facility For Annual Forum350 MADISON AVENUE 11TH FLOOR, New York, NY 10017, Ca$459,759
Carlson Wagonlit TravelTravel Agency8300 GREENSBORO DR, Mclean, VA 22102, Da$277,658
Yougov Denmark AsPolling ServicesJOHAN DE WITTLAAN 30, Arnhem, Nl$224,470
D3 Systems INCPolling Services-$165,574
Marriott The HagueHotel For Annual Forum-$130,515
Revenue and Support

Revenue Composition

Contributions and Grants
$8,965,283
Program Service Revenue
$102,150
Investment Income
$229,260
Other Revenue
$0
All Other Contributions
$5,534,473
Change in Net Assets
$2,665,974

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,296,693
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$623,283
Total Revenue per Audited Statements
$9,919,976
Total Revenue per Form 990
$9,296,693
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,194,297
Salaries, Compensation, and Employee Benefits$2,436,422
Total Fundraising Expense$374,120
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$2,306,433$8,890-$2,315,323
Other Salaries and Wages$1,377,616$467,409$260,660$2,105,685
Travel$551,719$16,468$14,189$582,376
Conferences and Meetings$478,670$1,775$601$481,046
Occupancy$260,138$71,285$38,610$370,033
Other Employee Benefits$107,754$74,711$24,266$206,731
Office Expenses$145,921$25,025$7,816$178,762
Payroll Taxes$75,591$29,323$7,092$112,006
Information Technology$30,543$31,548$3,105$65,196
Fees for Services Accounting$24,645$6,175$3,344$34,164
Depreciation Depletion$22,792$7,272$3,938$34,002
Fees for Services Legal$25,796$4,657$2,522$32,975
Insurance$19,690$3,942$2,135$25,767
All Other Expenses$981$22,799$994$24,774
Current Officers, Directors, Trustees, and Key Employees$9,000$3,000-$12,000
Fees for Service Investment Mgmnt Fees-$3,851-$3,851
Other Expenses$750$849$1,975$3,574
Advertising$900$115-$1,015
Total Functional Expenses$5,463,151$793,448$374,120$6,630,719

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,630,719
Total Expenses per Audited Statements$6,630,719
Total Expenses per Form 990$6,630,719
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

International Summary

Offices
2
Employees
0
Spending
$1,636,413

International Compliance

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

International Activities

RegionActivityServicesOfficesEmployeesSpending
North AmericaProgram Service ActivitiesNew Office in Mexico to Conduct Activities Related to Two New Grants10$1,440,980
East Asia and the PacificProgram Service ActivitiesNew Office Opened in Singapore to Conduct Activities Related to a New Grant10$195,433
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
Deferred Rent$80,707
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 11B

The form 990 was prepared by the organization's outside accountants and reviewed by senior management. A copy of the 990 was provided to the board before it was filed with the irs.

Form 990, Part VI, Section B, Line 12C

The wjp conflict of interest policy is followed by all board members and employees. All board members and employees are required to annually review the conflict of interest policy, which establishes procedures for addressing a financial interest, if one is reported. First, the board of directors (excluding an interested director who has reported the financial interest) determines if a conflict of interest actually exists. If a conflict of interest does exist, the chairman of the board appoints a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement in question. That person or committee determines whether, with reasonable efforts, the wjp can obtain a more advantageous transaction or arrangement. If one is not reasonably attainable under circumstances that would not give rise to a conflict of interest, the board determines by a majority vote solely of disinterested directors whether the transaction or arrangement is in the wjp's best interest and for its own benefit, and whether the transaction or arrangement is fair and reasonable to the wjp. In conformity with such determinations, the board makes its decision by majority vote solely of the disinterested directors whether to enter into the transaction or arrangement in question.

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

Compensation for the executive director was determined by the compensation committee of the board of directors, which, through evaluation of regional compensation data research provided by human resources, established that the level of salary and benefit was appropriate and competitive for the executive director position. This compensation process is documented and the last review for the executive director was on september 29, 2017.

Form 990, Part VI, Section C, Line 19

Wjp makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

FORM 990, PART VII:

Gerold w. Libby is compensated for the legal services that he provides to the organization throughout the year.

Filing and Contact Details

Filer

Filer Name
The World Justice Project
EIN
27-0359097
Phone
2024079312
Address
1025 VERMONT AVE NW NO 1200, WASHINGTON, DC 20005

Signing Officer

Name
William H Neukom
Title
President & CEO
Phone
2024079312
Signed
2018-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William H Neukom
Formed
2009
Legal Domicile
Wa
Voting Board Members
10
Independent Board Members
10
Employees
39
Volunteers
8

Preparer

Firm
Gelman Rosenberg & Freedman
Address
4550 MONTGOMERY AVE SUITE 650N, BETHESDA, MD 20814-2930
Phone
3019519090
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Consulting fees: program service expenses 392,697. Management and general expenses 8,890. Fundraising expenses 0. Total expenses 401,587. Polling fees: program service expenses 1,913,736. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,913,736.

Financial Statement Notes

PART V, LINE 4:

The endowment funds, managed by the endowment committee, are intended to provide financial support for operating expenses of the wjp and such other expenses of the wjp as my be approved from time to time by the wjp board of directors.

PART X, LINE 2:

For the year ended december 31, 2017, 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.

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IRS990/Desc0RULE OF LAW INDEX: THE WJP RULE OF LAW INDEX MEASURES HOW THE RULE OF LAW IS PERCEIVED AND EXPERIENCED IN EVERYDAY LIFE AROUND THE GLOBE. IT IS THE MOST COMPREHENSIVE INDEX OF ITS KIND AND THE ONLY TO RELY SOLELY ON PRIMARY DATA. ADHERENCE TO THE RULE OF LAW IS ASSESSED USING INDICATORS ORGANIZED AROUND EIGHT THEMES: CONSTRAINTS ON GOVERNMENT POWERS, ABSENCE OF CORRUPTION, OPEN GOVERNMENT, FUNDAMENTAL RIGHTS, ORDER AND SECURITY, REGULATORY ENFORCEMENT, CIVIL JUSTICE, AND CRIMINAL JUSTICE.THE WJP RULE OF LAW INDEX IS BASED ON YEARS OF DEVELOPMENT, INTENSIVE CONSULTATION, AND VETTING WITH ACADEMICS, PRACTITIONERS, AND COMMUNITY LEADERS FROM OVER 100 COUNTRIES AND 17 PROFESSIONAL DISCIPLINES. THE INDEX IS INTENDED FOR A BROAD AUDIENCE OF POLICY MAKERS, CIVIL SOCIETY, PRACTITIONERS, ACADEMICS AND OTHERS. INDEX FINDINGS HAVE BEEN REFERENCED BY HEADS OF STATE, CHIEF JUSTICES, BUSINESS LEADERS, PUBLIC OFFICIALS, AND THE PRESS.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT, FOUNDER AND CEO
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IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR (FROM MAY 2017)
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt13VICE PRESIDENT (FROM SEPT. 2017)
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IRS990/Form990PartVIISectionAGrp/TitleTxt16CHIEF ENGAGEMENT OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt17CHIEF ADMINISTRATIVE OFFICER
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IRS990/MissionDesc0THE 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.
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