Civic Intelligence

The World Justice Project

990 • Fiscal year 2021 • EIN 27-0359097

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 09, 2022

1025 Vermont Avenue NW 1200Washington, DC 20005

(202) 407-9312

Siviq Scores

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

Liabilities / Assets

58th percentile

0.25x

Higher debt load relative to assets than 58% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Liabilities / Revenue

66th percentile

0.43x

Higher debt load relative to revenue than 66% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Net Margin

78th percentile

35%

Higher net margin than 78% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Top Officer Pay

88th percentile

$389,379

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 3.1% of source-year revenue.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Asset Growth

92nd percentile

57%

Faster asset growth than 92% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Revenue Growth

91st percentile

136%

Faster revenue growth than 91% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Assets

Up

$21,811,240

Up $7,883,461 (+57%) from 2020

Net Assets

Up

$16,414,748

Up $4,985,219 (+44%) from 2020

Liabilities

Up

$5,396,492

Up $2,898,242 (+116%) from 2020

Revenue

Up

$12,474,827

Up $7,180,239 (+136%) from 2020

Expenses

Up

$8,129,808

Up $1,255,261 (+18%) from 2020

Net Income

Up

$4,345,019

Up $5,924,978 (+375%) from 2020

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

2021

Assets$21,811,240
Liabilities$5,396,492
Net Assets$16,414,748

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

2021

Revenue$12,474,827
Expenses$8,129,808
Net Income$4,345,019
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 9, 2022
Return Version
2021v4.2
Gross Receipts
$13,507,575
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$8,888,994$9,356,252▲ $467,258
Pledges and Grants Receivable$1,157,963$5,755,512▲ $4,597,549
Savings and Temporary Cash Investments$910,802$3,501,000▲ $2,590,198
Cash and Non-Interest-Bearing Accounts$837,427$960,745▲ $123,318
Investments Other Securities$389,229$867,902▲ $478,673
Prepaid Expenses and Deferred Charges$99,773$123,603▲ $23,830
Land, Buildings, and Equipment, Net$44,134$26,882▼ $17,252
Accounts Receivable$3,298$7,889▲ $4,591
Total Assets$13,927,779$21,811,240▲ $7,883,461
Other Assets Total$1,596,159$1,211,455▼ $384,704
Liabilities
Deferred Revenue$366,396$3,804,912▲ $3,438,516
Other Liabilities$1,700,370$1,294,734▼ $405,636
Accounts Payable and Accrued Expenses$431,484$296,846▼ $134,638
Total Liabilities$2,498,250$5,396,492▲ $2,898,242
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$10,254,976$10,796,554▲ $541,578
Net Assets With Donor Restrictions$1,174,553$5,618,194▲ $4,443,641
Total Net Assets Fund Balance$11,429,529$16,414,748▲ $4,985,219
Total Liabilities and Net Assets / Fund Balance$13,927,779$21,811,240▲ $7,883,461

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$2,360$135,968$138,328
Other Land Buildings$23,988$107,812$131,800
Equipment$534$35,377$35,911
Other Assets Org$1,146,949--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$10,138,749-▲ $1,302,187$375,635$11,065,301
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Elizabeth AndersenExecutive DirectorFT$344,228$45,151$389,379
Theodore PicconeChief Engagement OfficerFT$221,559$15,170$236,729
Richard SchorrChief Financial OfficerFT$210,845$19,773$230,618
Alejandro PonceChief Research OfficerFT$199,080$22,055$221,135
Paul FisherFormer Chief Development OfficerFT$163,315$7,871$171,186
Timothy KesslerCountry DirectorFT$150,280$13,978$164,258
Gerold W LibbySecretaryPT$12,000-$12,000

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Bdo USA LLPFinance And Accounting Support770 KENMOOR AVENUE SE SUITE 300, Grand Rapids, MI 49546$209,836
Network DepotIt Managed Services And Support12040 SOUTH LAKE DRIVE SUITE 202, Reston, VA 20191$107,106
Revenue and Support

Revenue Composition

Contributions and Grants
$11,266,860
Program Service Revenue
$478,786
Investment Income
$666,668
Other Revenue
$62,513
All Other Contributions
$8,302,921
Change in Net Assets
$4,345,019

Audited Revenue Reconciliation

Revenue per Audited Statements
$12,447,991
Revenue Not Reported on Financial Statements
$26,836
Revenue Not Reported on Form 990
$640,200
Total Revenue per Audited Statements
$13,088,191
Total Revenue per Form 990
$12,474,827
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,191,118
Other Expenses$3,938,690
Total Fundraising Expense$545,487
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,861,558$582,563$286,846$2,730,967
Fees for Services Other$2,001,394$318,866$56,560$2,376,820
Current Officers, Directors, Trustees, and Key Employees$534,586$167,295$82,374$784,255
Occupancy$500,914$70,836$31,060$602,810
Other Employee Benefits$226,224$70,795$34,858$331,877
Payroll Taxes$164,724$51,549$25,382$241,655
Conferences and Meetings$207,119$3,632$540$211,291
Information Technology$97,752$75,849$127$173,728
Pension Plan Contributions$69,776$21,836$10,752$102,364
Office Expenses$55,853$39,197$905$95,955
Fees for Services Accounting$7,248$49,898-$57,146
Insurance-$40,613-$40,613
Fees for Services Legal$12,405$20,215-$32,620
Other Expenses$17,120$9,757$5,095$31,972
Fees for Service Investment Mgmnt Fees-$26,836-$26,836
Travel$17,824$313$46$18,183
Depreciation Depletion$11,729$3,724$1,800$17,253
All Other Expenses$12,387$1,236$1,445$15,068
Total Functional Expenses$5,965,723$1,618,598$545,487$8,129,808

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$8,129,808
Expenses per Audited Statements$8,102,972
Total Expenses per Audited Statements$8,102,972
Expenses Not Reported on Financial Statements$26,836
Expenses Not Reported on Form 990$0
International Activity

International Summary

Offices
2
Employees
0
Spending
$1,995,322

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
Yes
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, Analyzing and Disseminating Original Rule of Law Data, Research and Best Practices1-$1,854,119
East Asia and the Pacific - Australia, Brunei, Burma, Cambodia,Program Service ActivitiesCollecting, Analyzing and Disseminating Original Rule of Law Data, Research and Best Practices1-$141,203
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$1,294,734
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 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 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 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 1200, WASHINGTON, DC 20005

Signing Officer

Name
Elizabeth Andersen
Title
Executive Director
Phone
2024079312
Signed
2022-11-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William H Neukom
Formed
2009
Legal Domicile
Wa
Voting Board Members
11
Independent Board Members
11
Employees
50
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 1,290,296. Management and general expenses 205,572. Fundraising expenses 36,463. Total expenses 1,532,331. Contract services: program service expenses 4,235. Management and general expenses 675. Fundraising expenses 120. Total expenses 5,030. Independent polling fees: program service expenses 672,388. Management and general expenses 107,126. Fundraising expenses 19,002. Total expenses 798,516. Web design: program service expenses 21,647. Management and general expenses 3,449. Fundraising expenses 612. Total expenses 25,708. Temporary help: program service expenses 12,828. Management and general expenses 2,044. Fundraising expenses 363. Total expenses 15,235.

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, 2021. Tax years prior to 2018 are no longer subject to examination by the internal revenue service or the tax jurisdictions of the district of columbia.

Raw XML AppendixShowing 400 of 774 raw XML fields

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/ActivityOrMissionDesc0SEE PART III, LINE 1.
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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/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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