2016-06-03T13:49:30-05:00 2015-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2015-01-01 521885088 JUDICIAL WATCH INC JUDI 2026465172 425 3RD STREET SW NO 800 WASHINGTON DC 20024 THOMAS J FITTON PRESIDENT 2026465172 2016-06-03 1 JOANN WOODSON CPA P01293745 2023319880 2015 2016-12-15 16:53:06Z THOMAS J FITTON 425 3RD STREET SW NO 800 WASHINGTON DC 20024 47394024 0 X WWW.JUDICIALWATCH.ORG X 1994 DC TO PROMOTE INTEGRITY, TRANSPARENCY AND ACCOUNTABILITY IN GOVERNMENT AND FIDELITY TO THE RULE OF LAW THROUGH PUBLIC ADVOCACY, LITIGATION AND MONITORING AND INVESTIGATING FEDERAL, STATE AND LOCAL GOVERNMENT ENTITIES AND OFFICIALS, AMONG OTHER ACTIVITIES. 3 0 53 0 0 0 29086393 35395354 8218 29234 1651298 2164571 65551 274778 30811460 37863937 37925 72600 0 0 4718870 5245233 332210 136347 7937708 16549207 19032090 21638212 24486270 9173248 13377667 38432915 49452511 2297878 2320549 36135037 47131962 TO PROMOTE INTEGRITY, TRANSPARENCY AND ACCOUNTABILITY IN GOVERNMENT AND FIDELITY TO THE RULE OF LAW THROUGH PUBLIC ADVOCACY, LITIGATION AND MONITORING AND INVESTIGATING FEDERAL, STATE AND LOCAL GOVERNMENT ENTITIES AND OFFICIALS, AMONG OTHER ACTIVITIES. 0 0 10479924 72600 13057 PUBLIC EDUCATION - JUDICIAL WATCH FULFILLS ITS EDUCATIONAL MISSION BY DISSEMINATING INFORMATION ABOUT ITS PUBLIC ADVOCACY, LITIGATION, MONITORING AND INVESTIGATIONS, AND OTHER ACTIVITIES, TO THE PUBLIC THROUGH ITS WEBSITE, MONTHLY NEWSLETTER, AND EMAIL UPDATES AND BLOGS, AS WELL AS REGULAR MAILINGS, PERIODIC SPECIAL REPORTS AND OTHER PUBLIC OUTREACH EFFORTS. 2250457 16177 LITIGATION - JUDICIAL WATCH PROSECUTES NUMEROUS LAWSUITS, TYPICALLY ON ITS OWN BEHALF BUT ALSO ON BEHALF OF LIKE-MINDED INDIVIDUALS OR ENTITIES, TO PROMOTE INTEGRITY, TRANSPARENCY AND ACCOUNTABILITY IN GOVERNMENT AND FIDELITY TO THE RULE OF LAW. SINCE ITS INCEPTION IN 1994, JUDICIAL WATCH HAS PROSECUTED OR DEFENDED HUNDREDS OF LAWSUITS IN FURTHERANCE OF ITS PUBLIC INTEREST MISSION AND OBTAINED MANY NOTEWORTHY SUCCESSES. 1238187 MONITOR/RESEARCH - JUDICIAL WATCH MONITORS AND INVESTIGATES THE ACTIONS OF FEDERAL, STATE AND LOCAL GOVERNMENT ENTITIES AND PUBLIC OFFICIALS, TYPICALLY USING OPEN RECORDS LAWS SUCH AS THE FREEDOM OF INFORMATION ACT. SINCE ITS INCEPTION IN 1994, JUDICIAL WATCH HAS SERVED THOUSANDS OF OPEN RECORDS REQUESTS AND SECURED THE RELEASE OF HUNDREDS OF THOUSANDS OF PREVIOUSLY UNDISCLOSED GOVERNMENT RECORDS INTO THE PUBLIC DOMAIN. JUDICIAL WATCH ALSO MAINTAINS DATABASES OF THE RECORDS IT OBTAINS AND MAKES THESE RECORDS AVAILABLE TO THE PUBLIC. 13968568 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 29 0 1 53 1 0 0 0 0 0 0 0 0 0 0 X 3 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AK AZ AR CA CT FL GA IL KS KY LA ME MD MA MI MN MS NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI X PAUL J ORFANEDES 2026465172 425 3RD STREET SW SUITE 800 WASHINGTON DC 20024 THOMAS J FITTON PRESIDENT, DIRECTOR 40.00 X X 257924 0 23447 PAUL J ORFANEDES TREASURER, SECRETARY, DIRE 50.00 X X 294405 0 22697 CHRISTOPHER FARRELL DIRECTOR 40.00 X 229930 0 21231 STEVEN ANDERSEN DIRECTOR OF DEVELOPMENT 40.00 X 186592 0 20313 SUSAN E PRYTHERCH CHIEF OF STAFF 40.00 X 211472 0 20560 ROBERT POPPER SENIOR ATTORNEY 40.00 X 174336 0 19113 JOHN ALBERTELLA DIRECTOR OF DIRECT MARKETI 40.00 X 154607 0 17683 JAMES PETERSON ATTORNEY 40.00 X 145528 0 16421 RAMONA COTCA ATTORNEY 40.00 X 133315 0 17027 1788109 0 178492 19 0 1 0 PRODUCTION MANAGEMENT GROUP 7160 COLUMBIA GATEWAY DRIVE COLUMBIA MD 21046 PRODUCTION OF FUNDRAISING PACKAGES 4653968 PLANET DIRECT 7251 COPPERMINE DRIVE MANASSAS VA 20109 PRODUCTION OF FUNDRAISING PACKAGES 1374974 CONRAD DIRECT 300 KNICKERBOCKER RD CRESSKILL NJ 07626 ADMINISTRATION OF FUNDRAISING LISTS 1300534 DIRECT MAIL PROCESSORS 1150 CONRAD COURT HAGERSTOWN MD 21740 MAIL RECEIPTS AND DATA PROCESSING 814684 COMMUNICATIONS CORPORATION OF AMERICA 13195 FREEDOM WAY BOSTON VA 22713 PRODUCTION OF FUNDRAISING PACKAGES 340238 11 35395354 223609 35395354 REIMBURSED ATTORNEY FEES 900099 16177 16177 REGISTRATION FEES 900099 13057 13057 29234 1011544 1011544 271013 271013 10678821 9525794 1153027 1153027 1153027 6677 4293 2384 2384 OTHER REVENUE 900099 1381 1381 1381 37863937 29234 0 2439349 X 72600 72600 1089407 578812 204182 306413 3392717 2171028 512791 708898 146799 94556 22219 30024 324657 204532 51399 68726 291653 179512 46548 65593 250398 209435 33030 7933 37000 37000 136347 136347 149219 130937 18282 4414161 1679740 237567 2496854 1551118 1551118 151739 69968 60457 21314 232958 219905 13053 517181 318325 82542 116314 196365 116636 2780 76949 62630 62630 193909 119351 30948 43610 164531 90699 73832 POSTAGE AND DELIVERY 5918597 3352605 516740 2049252 PRINTING AND COPYING 4674264 2723139 408896 1542229 BANK AND CREDIT CARD FE 299095 66207 232888 MISCELLANEOUS 130423 65755 48586 16082 88502 88222 280 24486270 13968568 2579994 7937708 X 12516421 7467297 1130233 3918891 X 2885 2125 3954720 5727091 1720317 2388741 62477 30380 350000 350000 9021 0 642421 546592 1634925 1120516 639463 514409 31017021 39856070 34590 37103 38432915 49452511 840634 707215 1457244 1613334 2297878 2320549 X 34729888 45726813 1405149 1405149 36135037 47131962 38432915 49452511 X 13377667 -2297442 -83300 X X 0 1 X 1 0 X 15355156 18336739 19098274 29086393 35395354 117271916 15355156 18336739 19098274 29086393 35395354 117271916 117271916 1200123 894430 904503 992983 1282557 5274596 32 2221 466 371 1381 4471 122550983 396875 0.95690 0.94860 X 950646 542970 407676 684279 577546 106733 514409 DEFERRED LEASE INCENTIVES 705989 LIABILITY UNDER CHARITABLE GIFT ANNUITIES 907345 1613334 X 35487488 -2297442 -79007 -2376449 37863937 0 37863937 24490563 4293 4293 24486270 0 24486270 PART X, LINE 2: THE ORGANIZATION ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH THE ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTANT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN IN A TAX RETURN. THE ORGANIZATION PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT THEY MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. AS OF DECEMBER 31, 2015, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2012 THROUGH 2014 REMAIN OPEN WITH THE US FEDERAL JURISDICTION AND THE DISTRICT OF COLUMBIA. IT IS THE ORGANIZATION'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN UNREALTED BUSINESS INCOME TAX EXPENSE. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS -83,300. COST OF GOODS SOLD 4,293. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 4,293. X X X X X 1 MDS COMMUNICATIONS CORPORATION 545 W JUANITA AVENUE MESA AZ 85210 TELEMARKETING 0 141528 136347 5181 141528 136347 5181 AK AL AR AZ CA CO CT FL GA IL KS KY LA MA ME MD MI MN MS NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI 1 AMERICAN CONSERVATIVE UNION 1331 E STREET NE WASHINGTON DC 20005 520810813 501(C)(4) 25000 EVENT SPONSORSHIP COUNCIL FOR NATIONAL POLICY 1411 K STREET NW WASHINGTON DC 20077 720921017 501(C)(3) 30000 SPONSORSHIP/MEMBERSHIP COALITIONS FOR AMERICA 603 FAIRWAY DRIVE WEST CHESTER PA 19382 521096056 501(C)(4) 8000 EVENT SPONSORSHIP NATIONAL BLOGGERS CLUB INC 7205 BANNOCK DRIVE FORT WORTH TX 76107 454415151 501(C)(3) 7500 EVENT SPONSORSHIP 2 2 PART I, LINE 2: ALTHOUGH JUDICIAL WATCH OCCASIONALLY SUPPORTS OTHER NOT-FOR-PROFIT ORGANIZATIONS THROUGH CONTRIBUTIONS AND SPONSORSHIPS, IT IS NOT A GRANT-MAKING ORGANIZATION. X 1 1 X X X 0 0 0 0 0 0 0 1 0 THOMAS J FITTON PRESIDENT, DIRECTOR 255213 0 1348 0 1363 0 13250 0 10197 0 281371 0 0 0 PAUL J ORFANEDES TREASURER, SECRETARY, DIRE 291584 0 1458 0 1363 0 13250 0 9447 0 317102 0 0 0 CHRISTOPHER FARRELL DIRECTOR 227416 0 1151 0 1363 0 11561 0 9670 0 251161 0 0 0 STEVEN ANDERSEN DIRECTOR OF DEVELOPMENT 184236 0 1001 0 1355 0 10054 0 10259 0 206905 0 0 0 SUSAN E PRYTHERCH CHIEF OF STAFF 209050 0 1058 0 1364 0 10632 0 9928 0 232032 0 0 0 ROBERT POPPER SENIOR ATTORNEY 172106 0 936 0 1294 0 9400 0 9713 0 193449 0 0 0 JOHN ALBERTELLA DIRECTOR OF DIRECT MARKETI 152660 0 812 0 1135 0 8157 0 9526 0 172290 0 0 0 JAMES PETERSON ATTORNEY 143715 0 732 0 1081 0 7352 0 9069 0 161949 0 0 0 RAMONA COTCA ATTORNEY 131625 0 672 0 1018 0 6745 0 10282 0 150342 0 0 0 PART I, LINE 1B JUDICIAL WATCH DOES NOT HAVE A WRITTEN POLICY REGARDING THIS BENEFIT; RATHER, IT IS A PRACTICE THAT IS APPLIED UNIFORMLY TO ALL EMPLOYEES. PART I, LINE 7 JUDICIAL WATCH PROVIDED A DISCRETIONARY BONUS TO ALL EMPLOYEES DURING 2015 IN AN AMOUNT EQUAL TO 0.5% OF BASE COMPENSATION, AS APPROVED BY THE ORGANIZATION'S BOARD OF DIRECTORS. X 40 223609 QUOTED MARKET PRICES 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 THE 990 IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW OR COMMENT BEFORE SUBMITTING TO THE PRESIDENT FOR SIGNATURE PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C WHEN THE POLICY WAS REVISED, ALL EMPLOYEES RECEIVED THE POLICY AND WERE REQUIRED TO COMPLETELY READ IT AND COMPLETE THE CONFLICT FORM. EACH NEW EMPLOYEE RECEIVES A COPY OF THE POLICY AND IS REQUIRED TO COMPLETE AND SIGN A FORM. AS THE NEED ARISES, EMPLOYEES UPDATE THEIR CONFLICT FORM. THE BOARD REVIEWS THE CONFLICT FORMS AND DETERMINES THE APPROPRIATE ACTION SUCH AS SEGREGATING CERTAIN JOB FUNCTIONS AND DECISION MAKING THAT MAY GIVE RISE TO THE CONFLICT. ALL EMPLOYEES ARE REQUIRED ANNUALLY TO UPDATE AND SIGN A CONFLICT OF INTEREST FORM. THOSE FORMS ARE REVIEWED BY THE CHIEF OF STAFF AND THE OFFICERS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION IS SET BY THE MANAGEMENT TEAM AND REVIEWED AND APPROVED BY THE BOARD. INDIVIDUALS DO NOT SET THEIR OWN COMPENSATION OR PARTICIPATE IN DECISIONS REGARDING THEIR OWN COMPENSATION. ANNUALLY, TO REVIEW THE COMPENSATION OF OFFICERS, KEY EMPLOYEES AND TOP MANAGEMENT, THE ORGANIZATION PREPARES A SALARY SURVEY USING THE FORM 990S OF COMPARABLY ORGANIZED AND SITUATED 501(C)(3) ORGANIZATIONS. THIS REPORT IS DISTRIBUTED TO THE MANAGEMENT TEAM, THE BOARD AND THE CONTROLLER. THE CHIEF OF STAFF COLLECTS RELEVANT STATISTICS SUCH AS COLA, BUDGET INFORMATION AND CURRENT COMPENSATION FOR THE STAFF. THE MANAGEMENT TEAM THEN SETS AVERAGE RAISE AMOUNTS AND GUIDELINES. THESE AVERAGES/GUIDELINES ARE USED FOR ALL EMPLOYEES INCLUDING OFFICERS, TOP MANAGEMENT POSITIONS AND KEY EMPLOYEES. NO SPECIAL COMPENSATION PACKAGES/ARRANGEMENTS ARE MADE FOR TOP MANAGEMENT, KEY EMPLOYEES OR OFFICERS. THE BOARD'S DECISIONS REGARDING COMPENSATION FOR OFFICERS, TOP MANAGEMENT AND KEY EMPLOYEES ARE DOCUMENTED BY THE CORPORATE SECRETARY IN CORPORATE MINUTES. FORM 990, PART VI, SECTION C, LINE 19 JUDICIAL WATCH IS REGISTERED IN ALL STATES AND DISTRICTS AS REQUIRED FOR FUND RAISING. DEPENDING ON THE VARIOUS REQUIREMENTS, DIFFERENT DOCUMENTS MAY BE MADE AVAILABLE TO THE PUBLIC THROUGH THOSE VARIOUS GOVERNING BODIES. THE ORGANIZATION DOES NOT DIRECTLY PROVIDE ACCESS TO ITS GOVERNING DOCUMENTS, POLICIES OR FINANCIAL STATEMENTS. FORM 990, PART IX, LINE 11G PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 226,922. MANAGEMENT AND GENERAL EXPENSES 18,729. FUNDRAISING EXPENSES 382,415. TOTAL EXPENSES 628,066. CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 1,452,818. MANAGEMENT AND GENERAL EXPENSES 218,838. FUNDRAISING EXPENSES 2,114,439. TOTAL EXPENSES 3,786,095. FORM 990, PART X, LINE 5 THE FORMER CHAIRMAN, TREASURER, AND GENERAL COUNSEL OF JUDICIAL WATCH (THE EMPLOYEE), WHOSE EMPLOYMENT CEASED IN SEPTEMBER 2003, ALSO WAS THE PRESIDENT AND SOLE SHAREHOLDER OF KLAYMAN & ASSOCIATES, P.C., (K&A), A FOR-PROFIT PROFESSIONAL LAW FIRM. WHEN THE EMPLOYEE WAS EMPLOYED BY JUDICIAL WATCH, K&A AND JUDICIAL WATCH AGREED TO SHARE CERTAIN EMPLOYEES AND CERTAIN GENERAL AND ADMINISTRATIVE EXPENSES, SUCH AS RENT, TELEPHONE, POSTAGE AND DELIVERY, PHOTOCOPYING, AND SUPPLIES, ETC., IN ORDER TO REDUCE OVERHEAD EXPENSES FOR BOTH ORGANIZATIONS. THESE SHARED EXPENSES WERE ALLOCATED TO EACH ENTITY BASED ON ACTUAL INVOICES, OFFICE SPACE USAGE, AND EMPLOYEE TIME CHARGES. AS OF DECEMBER 31, 2002, THE BALANCE DUE TO JUDICIAL WATCH FOR SHARED EXPENSES WAS $78,810. THIS AMOUNT WAS TO BE PAID TO JUDICIAL WATCH BY MAY 15, 2004, TOGETHER WITH ACCRUED INTEREST AT A RATE OF 8% PER ANNUM, BUT THIS AMOUNT REMAINS UNPAID. JUDICIAL WATCH SUBSEQUENTLY IDENTIFIED ADDITIONAL SHARED EXPENSES IN THE AMOUNT OF $41,501, WHICH REPRESENT SHARED EXPENSES ACCRUED AFTER DECEMBER 31, 2002. THE BALANCE DUE TO JUDICIAL WATCH AS OF DECEMBER 31, 2015, INCLUDING INTEREST OF $228,853 CALCULATED MONTHLY USING A RATE OF 8% PER ANNUM, TOTALS $349,164. WHILE THE EMPLOYEE INITIALLY DID NOT DISPUTE THAT JUDICIAL WATCH WAS OWED $78,810, PLUS INTEREST, FOR SHARED EXPENSES, THE EMPLOYEE HAS SUBSEQUENTLY DISPUTED THAT THE ORGANIZATION IS OWED AMOUNTS FOR SHARED EXPENSES. IN ADDITION, JUDICIAL WATCH ALSO IDENTIFIED EXPENSES INCURRED BY THE EMPLOYEE DURING HIS EMPLOYMENT WITH THE ORGANIZATION FOR WHICH THE ORGANIZATION SEEKS REIMBURSEMENT. AS OF DECEMBER 31, 2014, THESE EXPENSES INCLUDING INTEREST TOTAL $88,032. THE EMPLOYEE DISPUTES THAT THESE EXPENSES ARE OWED. IN JANUARY 2006, HOWEVER, THE EMPLOYEE MADE A PARTIAL PAYMENT OF $4,573. JUDICIAL WATCH BELIEVES ALL OF THE ABOVE RECEIVABLES ARE VALID, PROPER, AND DUE TO THE ORGANIZATION WITHOUT ANY OFFSETS OR DEDUCTIONS. DUE TO LACK OF TIMELY PAYMENT AND UNCERTAINTY OF COLLECTION, JUDICIAL WATCH HAS RECORDED RESERVES AGAINST THESE RECEIVABLES IN THE FULL AMOUNTS OF $349,164 AND $88,032, RESPECTIVELY. THE ESTIMATED NET REALIZABLE AMOUNTS OF ZERO ARE REPORTED IN THE STATEMENTS OF FINANCIAL POSITION AS "DUE FROM RELATED PARTIES, NET." FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS -83,300. FORM 990, PART XII, LINE 2C: IN 2011, ANDREW BRAUMANN, SENIOR VP OF WEALTH MANAGEMENT WITH BB&T BANK, WAS SELECTED AS JUDICIAL WATCH'S AUDIT COMMITTEE. HE CONTINUES TO SERVE IN THIS CAPACITY.