Civic Intelligence

Global Investigative Journalism Network Inc

990 • Fiscal year 2016 • EIN 47-2494303

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 10, 2017

P O Box 7375Silver Spring, MD 20907

(301) 565-9560

Siviq Scores

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

Liabilities / Assets

31st percentile

0.02x

Higher debt load relative to assets than 31% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

25th percentile

0.02x

Higher debt load relative to revenue than 25% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

94th percentile

60%

Higher net margin than 94% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

64th percentile

$90,000

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 6.6% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

98th percentile

205%

Faster asset growth than 98% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

97th percentile

226%

Faster revenue growth than 97% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,263,315

Up $848,528 (+205%) from 2015

Net Assets

Up

$1,236,099

Up $821,312 (+198%) from 2015

Liabilities

Up

$27,216

Up $27,216 from 2015

Revenue

Up

$1,363,345

Up $944,591 (+226%) from 2015

Expenses

Up

$542,033

Up $538,066 (+13564%) from 2015

Net Income

Up

$821,312

Up $406,525 (+98%) from 2015

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2015: $414,787Liabilities 2015: $0Net Assets 2015: $414,7872015Assets 2016: $1,263,315Liabilities 2016: $27,216Net Assets 2016: $1,236,0992016Assets 2017: $1,661,316Liabilities 2017: $178,175Net Assets 2017: $1,483,1412017Assets 2018: $3,025,109Liabilities 2018: $67,420Net Assets 2018: $2,957,6892018Assets 2019: $2,871,105Liabilities 2019: $68,381Net Assets 2019: $2,802,7242019Assets 2020: $3,374,330Liabilities 2020: $171,114Net Assets 2020: $3,203,2162020Assets 2021: $3,169,029Liabilities 2021: $157,778Net Assets 2021: $3,011,2512021Assets 2022: $2,887,390Liabilities 2022: $31,276Net Assets 2022: $2,856,1142022Assets 2023: $3,049,389Liabilities 2023: $226,751Net Assets 2023: $2,822,6382023Assets 2024: $2,171,082Liabilities 2024: $134,846Net Assets 2024: $2,036,2362024

Highlighted filing

2016

Assets$1,263,315
Liabilities$27,216
Net Assets$1,236,099

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2015: $418,754Expenses 2015: $3,967Net Income 2015: $414,7872015Revenue 2016: $1,363,345Expenses 2016: $542,033Net Income 2016: $821,3122016Revenue 2017: $1,372,800Expenses 2017: $1,125,758Net Income 2017: $247,0422017Revenue 2018: $2,900,685Expenses 2018: $1,426,137Net Income 2018: $1,474,5482018Revenue 2019: $1,572,496Expenses 2019: $1,727,461Net Income 2019: -$154,9652019Revenue 2020: $1,814,138Expenses 2020: $1,413,646Net Income 2020: $400,4922020Revenue 2021: $1,897,351Expenses 2021: $2,089,316Net Income 2021: -$191,9652021Revenue 2022: $2,144,327Expenses 2022: $2,299,464Net Income 2022: -$155,1372022Revenue 2023: $2,906,451Expenses 2023: $2,939,927Net Income 2023: -$33,4762023Revenue 2024: $1,489,789Expenses 2024: $2,278,939Net Income 2024: -$789,1502024

Highlighted filing

2016

Revenue$1,363,345
Expenses$542,033
Net Income$821,312
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 10, 2017
Return Version
2016v3.0
Gross Receipts
$1,363,345
Mission and Program Overview

Mission

To support the training and sharing of information among journalists worldwide in investigative and computer-assisted reporting.

The Global Investigative Journalism Network's mission is to support the training and sharing of information among journalists worldwide in investigative and computer-assisted reporting.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$200,000$672,762▲ $472,762
Cash and Non-Interest-Bearing Accounts$214,787$582,529▲ $367,742
Prepaid Expenses and Deferred Charges$0$4,810▲ $4,810
Land, Buildings, and Equipment, Net$0$2,187▲ $2,187
Accounts Receivable$0$1,027▲ $1,027
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$414,787$1,263,315▲ $848,528
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$27,216▲ $27,216
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$27,216▲ $27,216
Net Assets / Fund Balance
Unrestricted Net Assets$214,787$630,861▲ $416,074
Temporarily Rstr Net Assets$200,000$605,238▲ $405,238
Permanently Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$414,787$1,236,099▲ $821,312
Total Liabilities and Net Assets / Fund Balance$414,787$1,263,315▲ $848,528

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,187$12$2,199
Buildings$0$0$0
Other Land Buildings$0$0$0
Land$0-$0
Leasehold Improvements$0$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
David E KaplanExecutive DirectorFT$90,000$90,000

Board Members and Trustees

NameTitle
Brant HoustonPresident
Margo SmitVice-President
Anton HarberBoard Member
Carlos Eduardo HuertasBoard Member
Eva JungBoard Member
Fernando RodriguesBoard Member
Jan Gunnar FurulyBoard Member
Mzilikazi wa AfrikaBoard Member
Oleg KhomenokBoard Member
Paul RaduBoard member
Rana SabbaghBoard Member
Syed NazakalBoard Member
Bruce ShapiroSecretary
Marina Walker GuevaraTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,350,677
Program Service Revenue
$12,668
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,350,677
Change in Net Assets
$821,312

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,363,345
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$1,363,345
Total Revenue per Form 990
$1,363,345
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$355,056
Salaries, Compensation, and Employee Benefits$97,106
Total Fundraising Expense$85,601
Professional Fundraising Fees$50,200
Grants and Similar Amounts Paid$39,671

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$112,679$0$0$112,679
Conferences and Meetings$95,424$84$107$95,615
Current Officers, Directors, Trustees, and Key Employees$45,000$22,500$22,500$90,000
Fees for Services Management$55,145$16,952$1,888$73,985
Fees for Services Professional Fundraising--$50,200$50,200
Travel$39,374$0$7,430$46,804
Foreign Grants$39,671--$39,671
Information Technology$7,911$159$158$8,228
Payroll Taxes$3,552$1,777$1,777$7,106
Office Expenses$3,252$2,915$771$6,938
Fees for Services Accounting$0$5,502$0$5,502
Insurance$1,534$767$767$3,068
Fees for Services Legal$0$2,225$0$2,225
Depreciation Depletion$6$3$3$12
Total Functional Expenses$403,548$52,884$85,601$542,033

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$542,033
Total Expenses per Audited Statements$542,033
Total Expenses per Form 990$542,033
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$0
International Activity

International Summary

Offices
0
Employees
5
Spending
$218,029

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
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Europe (including Iceland and Greenland)Program ServicesDetail in Part V03$93,949
East Asia and the PacificProgram ServicesDetail in Part V01$24,922
East Asia and the PacificProgram ServicesDetail in Part V00$23,195
East Asia and the PacificProgram ServicesDetail in Part V00$21,494
South AsiaProgram ServicesDetail in Part V00$14,087
South AsiaProgram ServicesDetail in Part V00$13,429
Sub-Saharan AfricaProgram ServicesDetail in Part V01$12,815
South AsiaProgram ServicesDetail in Part V00$6,135
Europe (including Iceland and Greenland)Program ServicesDetail in Part V00$3,456
Russia and the newly independent StatesProgram ServicesDetail in Part V00$3,047
South AmericaProgram ServicesGraphic Design00$1,500
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$50,200
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
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
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 A, Line 6

The Global Investigative Journalism Network (GIJN) is an international network of nonprofit organization members, that support, promote, and produce investigative journalism. The members have a voice in the strategic planning of GIJN.

Form 990, Part VI, Section A, Line 7A

The Board of GIJN reviews those organizations that want to become members to see if their mission and organization is compatible with the mission and goals of GIJN and are financially stable.

Form 990, Part VI, Section B, Line 11B

Global Investigative Journalism Network's policy is to review the form 990, including significant schedules, with the President and Treasurer before submitting the form to the Internal Revenue Service.

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

Global Investigative Journalism Network annually circulates a conflict of interest policy at a Board meeting. Board Members review and disclose any conflicts of interest.

Form 990, Part VI, Section B, Line 15

The Board reviews and approves employee compensation to ensure that it is reasonable in comparison with market data from other nonprofits in the same geographic area.

Form 990, Part VI, Section C, Line 19

Copies of Global Investigative Journalism Network's Form 990, copies of conflict of interest policy, and financial statements will be made available, upon request, in a timely manner, and without charge.

Filing and Contact Details

Filer

Filer Name
Global Investigative Journalism Network
EIN
47-2494303
Phone
3015659560
Address
P O Box 7375, Silver Spring, MD 20907

Signing Officer

Name
David Kaplan
Title
Executive Director
Phone
3015659560
Signed
2017-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Kaplan
Formed
2014
Legal Domicile
Md
Voting Board Members
14
Independent Board Members
14
Employees
1
Volunteers
30

Preparer

Firm
Beverly Orr
Address
P O Box 19367, Washington, DC 20036
Preparer
Beverly Orr
Phone
2023612814
Supplemental Narrative

Additional Explanations

Form 990, Header, Line B

Amended return was necessary to provide a complete and accurate filing for 2016.

Form 990, Part IX, Line 11G

Web Social Media Content Consultants ($8,600); Resource Center ($12,712); Research ($10,155); Program Coordinator ($20,077); Program Assistant ($11,323); Regional Project Coordinators ($38,951); and Evaluation Contract ($10,861)

Financial Statement Notes

Schedule D, Part X, Line 2

Accounting principles generally accepted in the United States of America require GIJN to evaluate tax positions taken and recognize a tax liability if it is more likely than not that uncertain tax positions taken would not be sustained upon examination by taxing authorities. GIJN has analyzed tax positions taken and has concluded that, as of and for the years ended December 31, 2016, there are no uncertain tax positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. For the years ended December 31, 2016, GIJN had no interest and penalties related to income taxes. GIJN is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. GIJN returns are subject to examination by taxing authorities, generally for a period of three years after the returns are filed.

Raw XML AppendixShowing 400 of 829 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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