Civic Intelligence

The World Justice Project

990 • Fiscal year 2020 • EIN 27-0359097

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 12, 2021

1025 Vermont Avenue 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

45th percentile

0.18x

Higher debt load relative to assets than 45% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Liabilities / Revenue

64th percentile

0.47x

Higher debt load relative to revenue than 64% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Net Margin

10th percentile

-30%

Higher net margin than 10% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Top Officer Pay

83rd percentile

$339,646

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 6.4% of source-year revenue.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Asset Growth

13th percentile

-4.2%

Faster asset growth than 13% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Revenue Growth

7th percentile

-48%

Faster revenue growth than 7% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Assets

Up

$13,927,779

Up $1,369,007 (+11%) from 2018

Net Assets

Up

$11,429,529

Up $1,805,517 (+19%) from 2018

Liabilities

Down

$2,498,250

Down $436,510 (-15%) from 2018

Revenue

Down

$5,294,588

Down $2,086,768 (-28%) from 2018

Expenses

Up

$6,874,547

Up $567,531 (+9.0%) from 2018

Net Income

Down

-$1,579,959

Down $2,654,299 (-247%) from 2018

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

2020

Assets$13,927,779
Liabilities$2,498,250
Net Assets$11,429,529

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

2020

Revenue$5,294,588
Expenses$6,874,547
Net Income-$1,579,959
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 12, 2021
Return Version
2020v4.1
Gross Receipts
$6,385,864
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$8,421,368$8,888,994▲ $467,626
Pledges and Grants Receivable$2,637,040$1,157,963▼ $1,479,077
Savings and Temporary Cash Investments$839,284$910,802▲ $71,518
Cash and Non-Interest-Bearing Accounts$617,914$837,427▲ $219,513
Investments Other Securities$458,241$389,229▼ $69,012
Prepaid Expenses and Deferred Charges$33,811$99,773▲ $65,962
Land, Buildings, and Equipment, Net$79,010$44,134▼ $34,876
Accounts Receivable$15,467$3,298▼ $12,169
Total Assets$14,534,612$13,927,779▼ $606,833
Other Assets Total$1,432,477$1,596,159▲ $163,682
Liabilities
Other Liabilities$1,524,474$1,700,370▲ $175,896
Accounts Payable and Accrued Expenses$439,506$431,484▼ $8,022
Deferred Revenue$90,446$366,396▲ $275,950
Total Liabilities$2,054,426$2,498,250▲ $443,824
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$9,894,696$10,254,976▲ $360,280
Net Assets With Donor Restrictions$2,585,490$1,174,553▼ $1,410,937
Total Net Assets Fund Balance$12,480,186$11,429,529▼ $1,050,657
Total Liabilities and Net Assets / Fund Balance$14,534,612$13,927,779▼ $606,833

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$8,103$130,225$138,328
Other Land Buildings$34,217$97,583$131,800
Equipment$1,814$34,097$35,911
Other Assets Org$2,100--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$9,662,462-▲ $823,027$346,740$10,138,749
2019$8,540,752-▲ $1,402,710$281,000$9,662,462
2018$8,378,462$1,000,000▼ $477,710$360,000$8,540,752
2017$4,850,148$3,000,000▲ $848,314-$8,698,462
2016$4,679,791-▲ $320,357$150,000$4,850,148
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Elizabeth AndersenExecutive DirectorFT$320,032$19,614$339,646
Theodore PicconeChief Engagement OfficerFT$213,381$1,187$214,568
Richard SchorrChief Financial and Admin.FT$201,097$3,351$204,448
Alejandro PonceChief Research OfficerFT$183,313$11,864$195,177
Matthew HarmanChief Communications OfficFT$122,728$1,898$124,626
Gerold W LibbySecretary and General CounselPT$14,243-$14,243

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Robert Joseph GroupTemporary Staffing12040 SOUTH LAKE DRIVE SUITE 202, Reston, VA 20191, Cs$334,598
Network DepotIt Managed Services And Support-$114,388
Revenue and Support

Revenue Composition

Contributions and Grants
$4,569,191
Program Service Revenue
$412,662
Investment Income
$301,208
Other Revenue
$11,527
All Other Contributions
$1,933,075
Change in Net Assets
$-1,579,959

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,287,105
Revenue Not Reported on Financial Statements
$7,483
Revenue Not Reported on Form 990
$529,302
Total Revenue per Audited Statements
$5,816,407
Total Revenue per Form 990
$5,294,588
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,776,127
Other Expenses$3,098,420
Total Fundraising Expense$559,283
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,946,902$289,955$323,870$2,560,727
Fees for Services Other$1,669,390$56,018$9,863$1,735,271
Occupancy$504,708$96,658$58,119$659,485
Current Officers, Directors, Trustees, and Key Employees$413,671$61,609$68,815$544,095
Other Employee Benefits$209,536$31,206$34,857$275,599
Payroll Taxes$206,409$30,741$34,336$271,486
Information Technology$45,637$78,024$4,725$128,386
Pension Plan Contributions$94,443$14,066$15,711$124,220
Travel$79,422$6,953$-522$85,853
Office Expenses$42,583$40,762$3$83,348
Fees for Services Accounting$9,861$42,600-$52,461
Depreciation Depletion$29,274$6,794$5,102$41,170
Other Expenses$20,398$15,345$804$36,547
Insurance$-437$23,925-$23,488
Fees for Services Legal$4,065$14,314-$18,379
Fees for Service Investment Mgmnt Fees-$7,483-$7,483
Conferences and Meetings$2,919$360$207$3,486
Total Functional Expenses$5,373,081$942,183$559,283$6,874,547

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$6,874,547
Expenses per Audited Statements$6,867,064
Total Expenses per Audited Statements$6,867,064
Expenses Not Reported on Financial Statements$7,483
Expenses Not Reported on Form 990$0
International Activity

International Summary

Offices
0
Employees
37
Spending
$2,607,468

International Compliance

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
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
North America - Canada and Mexico, But Not the United StatesProgram Service ActivitiesCollecting, Organizing, and Analyzing Original, Independent Rule of Law Data136$2,466,479
East Asia and the Pacific - Australia, Brunei, Burma, Cambodia,Program Service ActivitiesCollecting, Organizing, and Analyzing Original, Independent Rule of Law Data11$140,989
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 Lease Obligations$1,700,370
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 35% controlled entity
No
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
Yes
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. Employees are required to disclose immediately and in writing any situation that may involve a conflict of interest to the executive director, human resources & chief financial and administrative officer. This includes financial interests, official capacities or third party activities with organizations that have or may have business or other relationships with wjp or its competitors. In the event of such disclosure, it is reviewed by wjp's conflict of interest committee consisting of the executive director, board secretary and the chief financial & administrative officer, who will determine an appropriate course of action in the best interests of wjp. In the event the responsible person with the conflict of interest is the executive director or the chief financial & administrative officer, such disclosure shall be made to the chief executive officer and the chairperson of the board of directors.

Form 990, Part VI, Section B, Line 15

Compensation for the executive director and other key employees is determined independently by the compensation committee of the board of directors, drawing on regional compensation data research provided by human resources to determine that salaries are appropriate and competitive for each position. Comparative data is reviewed for this purpose upon commencement of employment, and on an annual basis the compensation committee reviews and approves any compensation adjustments based on a documented performance review and compensation adjustment process.

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

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

Signing Officer

Name
Elizabeth Andersen
Title
Executive Director
Phone
2024079312
Signed
2021-11-12
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
46
Volunteers
0

Preparer

Firm
Cohnreznick Llp
Address
7501 WISCONSIN AVENUE SUITE 400E, BETHESDA, MD 20814
Preparer
Lori Rothe Yokobosky CPA
Phone
3016529100
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Other consulting fee: program service expenses 1,669,390. Management and general expenses 56,018. Fundraising expenses 9,863. Total expenses 1,735,271.

Financial Statement Notes

PART X, LINE 2:

Wjp is exempt from federal income taxes under the provisions of section 501(c)(3) of the internal revenue code. Wjp believes it has appropriate support for any tax position taken and, as such, does not have any uncertain tax positions that are material to the financial statements. Wjp recognizes interest expense and penalties related to unrecognized tax positions in accounts payable and accrued expenses and other expense on the financial statements. Wjp reported no penalties and interest related to unrecognized tax positions for the year ended december 31, 2020. Tax years prior to 2016 are no longer subject to examination by the internal revenue service or the tax jurisdictions of the district of columbia.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0RULE OF LAW INDEX: AT THE CORE OF WJP'S RULE OF LAW DATA COLLECTION AND ANALYSIS IS THE WJP RULE OF LAW INDEX, WHICH 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, LEGAL 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, ORGANIZATIONS, LEGAL PRACTITIONERS, ACADEMICS, BUSINESS PEOPLE AND OTHERS. INDEX FINDINGS HAVE BEEN REFERENCED BY HEADS OF STATE, CHIEF JUSTICES, BUSINESS LEADERS, PUBLIC OFFICIALS, AND THE PRESS. BUILDING ON THE INDEX METHODOLOGY, WJP ALSO UNDERTAKES INDEPTH COUNTRY AND TOPIC STUDIES, ON SUBJECTS SUCH AS ACCESS TO JUSTICE, CRIMINAL JUSTICE, AND ENVIRONMENTAL GOVERNANCE.
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IRS990/Form990PartVIISectionAGrp/PersonNm0WILLIAM H NEUKOM
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IRS990/Form990PartVIISectionAGrp/TitleTxt14CHIEF FINANCIAL AND ADMIN.
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IRS990/MissionDesc0THE WORLD JUSTICE PROJECT (WJP) IS A NON-PROFIT ORGANIZATION, INCORPORATED IN THE STATE OF WASHINGTON WITH ITS HEADQUARTERS IN WASHINGTON, D.C. AND OFFICES IN SEATTLE, MEXICO CITY AND SINGAPORE. 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 JUSTICE, OPPORTUNITY, AND PEACE-UNDERPINNING DEVELOPMENT, ACCOUNTABLE GOVERNMENT, AND RESPECT FOR FUNDAMENTAL RIGHTS.
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IRS990/ProgSrvcAccomActy2Grp/Desc0ENGAGEMENT: THE WORLD JUSTICE PROJECT'S ENGAGEMENT EFFORTS INCLUDE CONNECTING AND DEVELOPING A GLOBAL NETWORK, ORGANIZING AND LEADING STRATEGIC CONVENINGS, AND IDENTIFYING AND SUPPORTING EFFECTIVE LOCALLY-LED RULE OF LAW REFORMS. OUR BIENNIAL WORLD JUSTICE FORUM IS THE PREMIER INTERNATIONAL EVENT FOR THE RULE OF LAW. DURING THIS WEEK-LONG CONVENING, GLOBAL AND COMMUNITY LEADERS FROM AN ARRAY OF SECTORS AND INTERESTS COME TOGETHER TO SHARE INSIGHTS, BUILD THEIR NETWORKS, EXPLORE STRATEGIES, AND DEVELOP SOLUTIONS FOR ADVANCING JUSTICE, OPPORTUNITY, AND PEACE. THE WORLD JUSTICE FORUM PROVIDES A CENTRAL OPPORTUNITY TO MOVE THE CONVERSATION FORWARD ON DIFFICULT TOPICS; IDENTIFY THE PEOPLE WHO SHOULD BE INVOLVED; SEED PRACTICAL ACTION; PLAN COHERENT STRATEGIES AND WORKPLANS; AND BUILD THE REQUIRED MOMENTUM FOR A GLOBAL MOVEMENT TO ADVANCE RULE OF LAW.
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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 LIFE, THE INTERDEPENDENCIES AMONG THE INSTITUTIONAL COMPONENTS OF THE RULE OF LAW, AND CAUSAL MECHANISMS BY WHICH THE RULE OF LAW AFFECTS ECONOMIC AND POLITICAL LIFE. THE CORE INITIATIVE OF WJP'S SCHOLARSHIP PROGRAM IS THE RULE OF LAW RESEARCH CONSORTIUM (RLRC), A COMMUNITY OF LEADING RESEARCHERS IN A VARIETY OF FIELDS-INCLUDING LAW, ECONOMICS, POLITICAL SCIENCE, SOCIOLOGY, INTERNATIONAL RELATIONS, AND ANTHROPOLOGY. THE CONSORTIUM IS HARNESSING DIVERSE APPROACHES AND METHODS TO PRODUCE RESEARCH ON THE RULE OF LAW AND RECOMMENDATIONS ON HOW TO STRENGTHEN IT.
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