2015-08-13T08:46:50-05:00 2014-12-31 420714325 McGladrey LLP 1861 International Drive Suite 400 McLean VA 22102 990 2014-01-01 541722887 International Justice Mission INTE 7034655495 PO Box 58147 Washington DC 200378147 Gary Veurink Executive Vice President 7034655495 2015-08-10 1 Yong Zhang CPA P01249785 7033366400 2014 2016-02-25 16:41:14Z Gary A Haugen PO Box 58147 Washington DC 200378147 47132789 0 X www.ijm.org X 1994 VA The mission of International Justice Mission is to protect the poor from violence by rescuing victims, bringing the criminals to justice, restoring survivors to safety and strength, and helping local law enforcement build a safe future that lasts. 12 10 232 473 0 0 45087166 43992630 225654 295002 45936 82240 -551363 -504618 44807393 43865254 1507688 1777696 0 0 22139157 25692339 0 0 4703447 14193389 15955994 37840234 43426029 6967159 439225 28493804 27412796 8205392 6685159 20288412 20727637 X The mission of International Justice Mission is to protect the poor from violence by rescuing victims, bringing the criminals to justice, restoring survivors to safety and strength, and helping local law enforcement build a safe future that lasts. 0 0 26891125 1069258 0 International Justice Mission's Field Operations respond to a vast and devastating category of need: violence against the poor. In the developing world, violence is an everyday threat for the poor. Nearly 36 million people are estimated to be held as modern-day slaves. The International Labour Organization estimates that human trafficking for sexual or labor slavery generates profits in excess of more than $150 billion annually for traffickers and slave owners, and UNICEF estimates that nearly two million children are exploited in the sex industry. The land rights of women are violated on a massive scale worldwide, leaving widows and other vulnerable women unable to care for themselves or their children. In many countries, perpetrators of this abuse against the poor face virtually no recourse, despite clear laws against the violations. The rule of law should offer protection to vulnerable people, but, according to a United Nations report, more than 4 billion people live outside the protection of the law. IJM is addressing this crisis by ensuring access to rule of law for the poor through the provision of individual casework services and in collaboration with government partners to reform the justice system.IJM attorneys, investigators, social workers, community activists and other professionals work in 11 countries throughout Africa, Latin America, South Asia and Southeast Asia. IJM protects the poor from violence by partnering with local authorities to:-Rescue victims-Bring criminals to justice-Restore survivors-Strengthen justice systemsIJM combats slavery, sex trafficking, sexual violence against children, police abuse of power, property grabbing and citizenship rights abuse. By collaborating with communities and governments, IJM serves individual victims of violence and pursues dramatic improvements in the justice system to protect all people vulnerable to the crime. IJM's unique model to drive maximum-impact, long-term change is called Justice System Transformation:Phase 1: Collaborative CaseworkIJM partners with local authorities to rescue individual victims of a specific crime, bring criminals to justice and restore survivors. By taking on individual cases, IJM also works to strengthen the justice system. Phase 2: System ReformIJM continues collaborative casework, and launches intense, collaborative projects that aim to dramatically improve the justice system's response to the targeted crime. By using what they have learned through scores of individual cases, IJM teams design projects that will help fix what is most broken in the justice system.Phase 3: Sustain GainsIJM monitors and evaluates results and continues to support local government partners. At this point, the justice system can be counted on to effectively protect poor people from the targeted form of violence. In 2014 IJM and IJM-trained partners brought tangible relief to 4,376 people and provided aftercare services or trainings for thousands more. Each victory represents the tenacious work of IJM's frontline team of attorneys, social workers and investigators-work that continues long-term as survivors heal and rebuild their lives with the assistance of IJM aftercare, and as IJM attorneys pursue justice in court processes that can take years.In 2014 IJM and IJM-trained partners worked with local authorities to bring freedom to 2,668 forced labor slaves, and IJM assisted local authorities in rescuing 258 victims of sex trafficking. IJM helped restore property to 361 impoverished widows and orphans. IJM teams helped to protect 135 child survivors of sexual assault around the world and ensured 44 innocent men and women were set free from prison in Kenya. IJM also ensured 904 hill tribe members were granted the Thai citizenship to which they are entitled-reducing vulnerability to trafficking and other forms of violent oppression. IJM legal teams worked alongside local law enforcement to ensure the arrest of 372 accused perpetrators of violence against the poor. A total of 165 perpetrators were convicted of their crimes-men and women who believed they could act with impunity simply because of their victims' poverty. IJM conducted police trainings and community- and church-based trainings throughout the developing world, equipping vulnerable people, community leaders, and law enforcement with the knowledge they need to protect themselves and their communities from violent oppression. These figures encompass IJM's casework in 18 Field Offices. They do not include the results of two casework alliance partnership offices in South America. 8071699 708438 295002 Building a movement: IJM seeks to fuel a global justice movement and advance its mission by drawing the world's attention to violence against the poor, expanding the number of people and institutions engaged in the fight for justice, influencing leaders in all sectors to become champions for protecting the poor, and equipping Christians to joyfully serve in the work of justice.The IJM Institute for Biblical Justice equips Christian leaders and influencers with theological foundations for combating injustice. IJM's Church Mobilization team helps church communities engage in the justice movement, both in local communities and globally. More than 330 churches around the U.S. are deeply invested in IJM's work and building justice ministries in their own communities. In 2014, more than 88,600 people heard IJM's message and connected with IJM through forums, conferences and churches in the U.S.IJM Student Mobilization supports a growing "justice generation" of students serving as new leaders in the fight for international human rights. Working with college campus chapters and high schools across the U.S., IJM's programs empower students to leverage their talents and energy to fight slavery and other forms of everyday violence against the poor. In 2014, more than 98,000 students advocated for justice with IJM: Thousands signed petitions; student leaders from more than 50 schools participated in our NorthStar student leadership conference; and students from more than 150 schools, 40 states and eight countries took a Stand for Freedom.IJM's Government Relations & Advocacy team engages grassroots advocates in supporting U.S. government policies that will combat violence against the poor. IJM has provided thousands of individuals and groups with concrete tools for sharing about everyday violence and mobilizing policymakers to help end it. In 2014, more than 54,000 advocates took action by signing petitions or postcards asking their elected officials to stand up for the poor.In IJM's field offices around the world, community relations teams work within their own cities to spread information on legal rights and help the poor pursue justice through police and local courts. In places like India and the Philippines, media and local churches are taking hold of the vision and empowering communities to seek justice in new and exciting ways. In India, nearly 135,000 people are now praying for justice regularly through information provided by IJM.By raising awareness of the issue of violence against the poor, IJM brings allies from all walks of life into the struggle to protect the poor from violence. IJM's work has been featured by outlets such as Forbes Magazine, The Washington Post, The Times of India, The Guardian, The New York Times, The New Yorker, Foreign Affairs, "The Today Show," "The Oprah Winfrey Show," "Dateline NBC," MSNBC, CNN, BBC World News and National Public Radio, among many others. 34962824 1 1 0 1 0 0 0 0 1 0 1 0 0 0 1 1 1 0 0 1 1 1 1 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 X 92 0 1 232 1 0 1 IN TH ZA KE RP BL CB GT UG RW GH DR 0 0 0 1 1 0 0 0 0 X 12 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK FL GA IL MN MS NH NC OR PA TN VA WV WI UT AR CT HI MD NJ SC X X Lauren Weaver 7034655495 PO Box 58147 Washington DC 20037 Nicole Bibbins Sedaca Chair of the Board, Director 1.00 X X 0 0 0 Rebecca Chan Secretary, Director 1.00 X X 0 0 0 Ram Gidoomal Former Treasurer, Director 1.00 X X 0 0 0 Mark Kroeker Former Secretary, Director 1.00 X X 0 0 0 Laurent Mbanda Director 1.00 X 0 0 0 Terry Mochar Director 1.00 X 0 0 0 Nancy Ortberg Director 1.00 X 0 0 0 Raj Parker Director 1.00 X 0 0 0 Alfonso Wieland Director 1.00 X 0 0 0 Martin Witteveen Director 1.00 X 0 0 0 Eric Asche Director 1.00 X 0 0 0 Paul Lee Director 1.00 X 0 0 0 Patty Sison-Arroyo Director 1.00 X 10800 0 0 Nicholas Sensley Director 1.00 X 0 0 0 Gary Haugen President, CEO 40.00 X X 268003 0 36032 Gary Veurink Executive VP 40.00 X 187561 0 11940 Lauren Weaver Treasurer, VP of Finance 36.00 X 177658 0 10716 Sean Litton SVP, Justice Operations 40.00 X 171048 0 17537 Chong-Ae Shah EVP Brand Marketing & Mobilization 40.00 X 175916 0 31352 Kaign Christy Field Office Director, Ghana 40.00 X 152626 0 22906 Kathryn Wilkes Field Office Director, Kampala 40.00 X 229619 0 21500 Shawn Kohl Field Office Director, Rwanda 40.00 X 185998 0 22117 Nathan Sanger Dir. of Investigations, Philippines 40.00 X 155350 0 20865 Jesse Rudy Field Office Director,Cebu 40.00 X 294622 0 22939 2009201 0 217904 36 0 1 0 Workday Inc PO Box 396106 San Francisco CA 94139 HR Info. System Provider & Training 1076383 CDW PO Box 75723 Chicago IL 60675 IT Products Provider 310384 Associates InternationalInc 100 Rogers Rd Wilmington DE 19801 Printing & Publications 283724 Sierra-Cedar Inc 1255 Alderman Drive Alpharetta GA 30005 HRIS Implementation Services 178234 Paragonn Web Development 22100 New Hampshire Ave Brookeville MD 20833 Web Development Services 128203 6 98470 5601387 409760 37883013 1406225 43992630 Conference 900099 152628 152628 Royalties 900099 83846 83846 Honorarium 900099 58528 58528 295002 13858 13858 472350 528002 -55652 -55652 -55652 1949252 77818 1913282 45406 35970 32412 68382 68382 190625 5601387 780845 -590220 -590220 Reimbursed Expenses 900099 90322 90322 Other Income 900099 50932 50932 141254 43865254 295002 0 -422378 1777696 1777696 1082664 689839 231369 161456 18941907 14739487 1812609 2389811 787640 536883 107955 142802 3858525 3341672 222862 293991 1021603 689857 147067 184679 91839 74327 15356 2156 282443 225705 51407 5331 2548197 2157259 132039 258899 594409 269027 13109 312273 2628829 1500479 854349 274001 893461 768068 67403 57990 3058830 2294582 366343 397905 3581845 3093011 105202 383632 70692 61136 716 8840 1115263 1043896 35130 36237 224390 164026 44708 15656 Internship Expense 1416353 1416353 Other Expenses 198332 127800 19148 51384 Client Expenses 31956 31956 Special Event Expenses -780845 -40235 -467014 -273596 43426029 34962824 3759758 4703447 X 780845 40235 467014 273596 1632167 2449279 18303063 17426372 4780772 3345071 57511 176730 15146 0 615525 1194581 6692358 4267412 2813279 2424946 276341 395817 28493804 27412796 1573028 1910828 3335028 886734 11182 1779 3286154 3885818 8205392 6685159 X 14241190 17024860 6047222 3702777 20288412 20727637 28493804 27412796 439225 0 X X 0 1 X 1 0 X 24756392 29737847 36677523 45087166 43992630 180251558 24756392 29737847 36677523 45087166 43992630 180251558 3867252 176384306 359163 513102 556819 547107 486208 2462399 126817 63537 62303 251302 141254 645213 183359170 2346247 0.96200 0.97390 X Schedule A, Part II, Line 10, Explanation of Other Income: Reimbursed expenses - 2010 Amount: $ 119,728. 2011 Amount: $ 54,680. 2012 Amount: $ 44,243. 2013 Amount: $ 88,421. 2014 Amount: $ 90,322. Other Income - 2010 Amount: $ 7,089. 2011 Amount: $ 8,857. 2012 Amount: $ 18,060. 2013 Amount: $ 162,881. 2014 Amount: $ 50,932. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 1 16 1 1504 0 0 1 77816 1 2446 0 81782 0 Part II-B, Line 1: IJM US-based staff lobbied Congressional offices in support of the Human Trafficking Prioritization Act (S1249/HR 2283). Volunteers supported these lobbying activities by collecting petition signatures, phoning congressional offices, and participating in lobby meetings on Capitol Hill and through in-district meetings. In addition, IJM staff lobbied on the appropriations bill to secure additional funding to fight child sexual assault in Guatemala, as well as additional funding for the Office to Combat and Monitor Trafficking in Persons. IJM staff in Kenya lobbied the Kenyan legislature to vote no on Police Amendment Bills 17 and 18. 0 1 X 1028236 659758 368478 4288027 2967635 1320392 1376095 640019 736076 2424946 Deferred Rent 3885818 3885818 X 47174069 1999968 1308847 3308815 43865254 0 43865254 46734844 1999968 1308847 3308815 43426029 0 43426029 Part IV, Line 2b: Client Funds (Escrow) Accounts are funded by a settlement or court order judgment in favor of IJM Clients and held in a separate IJM account (in the Field Office in which they are served) on behalf of the clients until they (the clients) set up their own bank account or request the funds for use in payment of their own recovery related expenses. Part X, Line 2: The Organization complies with the accounting for uncertainty in income taxes topic, which addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this policy, the Organization may recognize the tax benefit from an uncertain tax position only if it is more-likely-than-not that the tax position would be sustained on examination by taxing authorities, based on the technical merits of the position. Management has evaluated the Organization's tax positions and has concluded that the Organization has taken no uncertain tax positions that require adjustment to the financial statements to comply with provisions of this guideline. The Organization would be liable for income taxes in the U.S. federal jurisdiction. Generally, the Organization is no longer subject to U.S. federal tax examinations by tax authorities before 2011. Part XI, Line 2d - Other Adjustments: Special Event Expenses on Part VIII Line 8b 780,845. Rental Expenses on Part VIII Line 6b 528,002. Part XII, Line 2d - Other Adjustments: Special Event Expenses on Part VIII Line 8b 780,845. Rental Expenses on Part VIII Line 6b 528,002. 1 Central America and the Caribbean 2 45 Program Services Sexual Violence: investigation, victim services (legal, psychosocial), capacity building, education. 3531604 Central America and the Caribbean 0 0 Grant Making 16675 Central America and the Caribbean 0 0 Fundraising 424219 East Asia and the Pacific 5 147 Program Services Legal Status Documentation; Sexual Violence/Trafficking: investigation, victim services (legal, psychosocial), capacity building, education. 9937105 East Asia and the Pacific 0 0 Grant Making 334292 East Asia and the Pacific 0 0 Fundraising 994392 Europe (Including Iceland & Greenland) 0 3 Program Services Education 17600 Europe (Including Iceland & Greenland) 0 0 Grant Making 454099 North America 0 1 Program Services Education 14336 South America 1 16 Program Services Sexual Violence/Trafficking: investigation, victim services (legal, psychosocial), capacity building, education. 1325874 South America 0 0 Grant Making 125508 South America 0 0 Fundraising 104066 South Asia 5 173 Program Services Sexual Violence/ Trafficking/ Forced labor: investigation, victim services (legal, psychosocial) capacity building, education. 9230918 South Asia 0 0 Grant Making 714859 South Asia 0 0 Fundraising 1170598 Sub-Saharan Africa 5 108 Program Services Land Rights/Police Brutality/Sexual Violence: investigation, victim services (legal, psychosocial), capacity building, education. 9427836 Sub-Saharan Africa 0 0 Grant Making 132265 Sub-Saharan Africa 0 0 Fundraising 1028830 7 195 11 298 18 493 15709986 23275090 38985076 East Asia and the Pacific To Support the Church Mobilization efforts of a justice minded NGO. 250888 Wire Transfer East Asia and the Pacific Increase access of victims of sexual and family violence to the criminal justice system. 7733 Wire Transfer East Asia and the Pacific Increase access of victims of sexual and family violence to the criminal justice system. 10022 Wire Transfer Europe (Including Iceland & Greenland) To Support the Church Mobilization efforts of a justice minded NGO. 216599 Wire Transfer Europe (Including Iceland & Greenland) To Support the Church Mobilization efforts of a justice minded NGO. 137500 Wire Transfer Europe (Including Iceland & Greenland) To Support the Church Mobilization efforts of a justice minded NGO. 100000 Wire Transfer South America Increase access of victims of sexual and family violence to the criminal justice system. 67837 Wire Transfer South America Increase access of victims of sexual and family violence to the criminal justice system. 50860 Wire Transfer South Asia Secure justice for those trapped by violent forces of oppression. 5923 Wire Transfer South Asia Secure justice for those trapped by violent forces of oppression. 36783 Wire Transfer South Asia Secure justice for those trapped by violent forces of oppression. 71029 Wire Transfer South Asia Secure justice for those trapped by violent forces of oppression. 77000 Wire Transfer South Asia Secure justice for those trapped by violent forces of oppression. 25713 Wire Transfer South Asia Secure justice for those trapped by violent forces of oppression. 228022 Wire Transfer South Asia Secure justice for those trapped by violent forces of oppression. 134329 Wire Transfer South Asia Secure justice for those trapped by violent forces of oppression. 47968 Wire Transfer 16 0 Tuition Assistance; Charitable response to emergency need of staff Central America and the Caribbean 283 2220 Cash Payment to Recipient 12854 Supplies and Registration for School; Participation in Aftercare Programs Cost Tuition Assistance; Charitable response to emergency need of staff East Asia and the Pacific 387 11616 Cash Payment to Recipient 43359 Supplies and Registration for School; Participation in Aftercare Programs Cost Tuition Assistance; Charitable response to emergency need of staff South America 122 0 Cash Payment to Recipient 6460 Supplies and Registration for School; Participation in Aftercare Programs Cost Tuition Assistance; Charitable response to emergency need of staff South Asia 1886 2138 Cash Payment to Recipient 55577 Supplies and Registration for School; Participation in Aftercare Programs Cost Tuition Assistance; Charitable response to emergency need of staff Sub-Saharan Africa 1108 4205 Cash Payment to Recipient 126455 Supplies and Registration for School; Participation in Aftercare Programs Cost 0 0 0 0 0 1 Part I, Line 2: For cash grants that are given by the organization, IJM requires, at a minimum, quarterly budget to actual reports for the project that has been funded by the grant. For some project grants, the reporting requirement is monthly. Further, IJM requires a copy of the audited financial statements of the grantee organization, when available. IJM also reserves the right to examine pertinent books, documents and records related to the funds provided. Part I, line 3: The organization uses GAAP to report expenditures in a foreign region. Form 990, Schedule F, Supplemental Information: International Justice Mission exists to protect people from violent forces of injustice and to ensure that public justice systems effectively and sustainably protect the poor. In pursuit of this mission, IJM conducts casework on behalf of impoverished victims of violent abuse in Africa, Latin America, South Asia and Southeast Asia. This casework both ensures relief for individual victims of abuse and informs IJM's strategies for pursuing transformational change of public justice systems. Each IJM field office addresses specific forms of oppression that impact the poor in the geographic region. IJM's investigative and legal teams partner with local authorities to ensure perpetrators are arrested, charged and convicted for these violent acts; IJM social workers provide long-term support to victims of the crime. In Africa, IJM field offices defend vulnerable widows and orphans from property grabbing (Uganda), protect children from sexual violence (Kenya and Rwanda), defend innocent men and women victimized by police (Kenya), and rescue children from forced labor slavery (Ghana). In Latin America, IJM combats sexual violence against children (Bolivia and Guatemala) and rescues victims of commercial sexual exploitation (Dominican Republic). In South Asia, IJM combats two forms of modern-day slavery: sex trafficking and forced labor. In Southeast Asia, IJM's casework focus is sex trafficking and other forms of sexual violence (Cambodia and the Philippines). IJM teams bring rescue to victims of these crimes, partner with excellent aftercare providers to ensure survivors are supported as they heal, and have achieved significant success in securing convictions for perpetrators of these crimes. One field office in Southeast Asia (Chiang Mai, Thailand) conducts casework to ensure that members of hill tribe ethnic minority groups can access the citizenship and attendant benefits to which they are entitled. The goal of this citizenship casework is to decrease vulnerability to sex trafficking and other forms of violent oppression. IJM uses its unique knowledge of systemic gaps, weaknesses and deficiencies gained through individual casework to pursue justice system transformation that ensures the poor are effectively and sustainably served by the public justice systems upon which they must rely for protection. Expense allocation: When possible, IJM records expenses directly to the Field Offices to which they relate; for program expenses not directly allocated to a specific region, IJM allocates expenses based on the percentage of offices located in that region over the total number of offices. Additionally, IJM allocates bank fees and transfer fees as they relate to maintaining bank accounts for each office as well as transfer fees associated with the movement of funds to Field Offices. The allocation used for bank fees is also weighted based on the number of Field Offices in each region. Finally, IJM allocates fundraising expenses to each region based on the budget for that region as a percentage of the total IJM budget. Schedule F, Part IV, line 6: The organization has filed Form 5713 under separate cover to the IRS. The organization is not required to file Form 990-T. While the Organization does not conduct any of its programs within the boycotting countries that require the filing of Form 5713, some members of the Organization have flown airlines related to at least one of these countries to carry out their duties. Due to the broad nature of the instructions and definitions related to the Form, the Organization has determined that it is required to file the Form in order to report the procurement of airfare from companies located in these countries. Dinner- San Francisco 1508938 1462313 46625 24334 97451 60481 Dinner- Dallas 1507829 1444529 63300 13205 102289 49928 3 2775245 2694545 80700 39374 259227 134556 5792012 5601387 190625 76913 458967 244965 780845 -590220 X X X 1 1 X X 0 0 0 0 0 0 0 0 0 Gary Haugen President, CEO 266567 0 0 0 1436 0 15600 0 20432 0 304035 0 0 0 Gary Veurink Executive VP 184927 0 0 0 2634 0 11100 0 840 0 199501 0 0 0 Lauren Weaver Treasurer, VP of Finance 177093 0 0 0 565 0 10626 0 90 0 188374 0 0 0 Sean Litton SVP, Justice Operations 170420 0 0 0 628 0 10296 0 7241 0 188585 0 0 0 Chong-Ae Shah EVP Brand Marketing & Mobilization 174216 0 0 0 1700 0 10800 0 20552 0 207268 0 0 0 Kaign Christy Field Office Director, Ghana 113983 0 0 0 38643 0 6273 0 16633 0 175532 0 0 0 Kathryn Wilkes Field Office Director, Kampala 92331 0 0 0 137288 0 5077 0 16423 0 251119 0 0 0 Shawn Kohl Field Office Director, Rwanda 111893 0 0 0 74105 0 5682 0 16435 0 208115 0 0 0 Nathan Sanger Dir. of Investigations, Philippines 84403 0 0 0 70947 0 4436 0 16429 0 176215 0 0 0 Jesse Rudy Field Office Director,Cebu 105666 0 0 0 188956 0 6510 0 16429 0 317561 0 0 0 Part I, Line 1a International Justice Mission provides companion travel for expatriates as part of the Organization's Staff Care plan. There are two specific instances where companion travel is allowed. These are annual required furlough travel and required attendance at an annual event held by the organization. All travel is subject to the procurement policy of the organization. All companion travel is treated as taxable income to the employee. The organization has a tax equalization program for its expatriate staff. This program equalizes the tax liability of the staff in order to simulate a tax liability equal to what they would pay if they were earning their income at our Head Quarters office in Washington, DC. Any taxes paid on behalf of an employee participating in the tax equalization program are treated as taxable income to that employee. IJM pays for the reasonable and necessary costs of home security services for expatriate employees in host cities where there are significant safety concerns, as deemed appropriate by a designated home security committee. These security services may include one or more security guards based at the employee's home. Employees on Part VII who received these services are: Kaign Christy Kathryn Wilkes Shawn Kohl Jesse Rudy These amounts are treated as taxable income to the employee. X 110 1399842 Historical price data X Supplies 3 3788 Retail Price X Print Advert. 1 2595 Retail Price 0 1 0 Form 990, Part VI, Section B, line 11 First, information is gathered by the organization. Then, the Director of Accounting reviews and compiles all of the information and submits the information to tax preparers (at McGLadrey LLP). The VP of Finance reviews the draft of the form 990 that has been prepared by McGladrey LLP, and suggests corrections/modifications as needed. After the final draft of the form 990 is prepared, the COO of the organization and the Chair of the Finance and Audit Committee of the board review it in turn; after which point, the board of directors is notified that the final 990 is available on our intranet for their review. Finally, McGladrey LLP prepares and remits the final 990 to the IRS. Form 990, Part VI, Section B, line 12c The conflict of interest policy is detailed as an appendix to the IJM Employee Manual and specifically provides guidance on to whom to communicate conflicts that arise. Each staff member is required to sign an acknowledgement form upon receipt and review of the IJM Employee Manual. Additionally, all staff who are authorized to approve expenses are sent the conflict of interest policy via e-mail and required, on an annual basis, to affirm that they did not engage in or know about any conflicts of interest. IJM requires Board members to comply with this same policy and individual board members also annually affirm adherence to the policy. Form 990, Part VI, Section B, line 15 Executive Compensation: The Board of Directors (the "Board") has the responsibility for overseeing IJM's executive compensation program. The Board recognizes that in order for IJM to achieve its ambitious strategic goals, IJM must be able to attract, retain and reward qualified executives who will be able to operate effectively in a challenging, complex environment. Chief Executive Officer: The Board independently determines the salary and benefits for the Chief Executive Officer. The Vice President of Human Resources provides the Board with competitive market salary data obtained from external compensation surveys. Based on the information presented, the Board discusses the Chief Executive Officer's performance, the overall performance of IJM, and the competitive market. The Board independently makes compensation decisions in an executive session, without the Chief Executive Officer present. Senior Executives (Vice President Level and Above): The Board has delegated to the Chief Executive Officer the authority to determine the salary and benefits for all subordinate executives and employees. The Chief Executive Officer has in turn delegated to the Executive Vice President and Chief Operating Officer the authority to determine the salary and benefits for all subordinate executives and employees. The Chief Executive Officer determines the salary and benefits for the Executive Vice President and Chief Operating Officer and Executive Vice President of Global Marketing & Mobilization in consultation with the Vice President of Human Resources. The Vice President of Human Resources provides competitive market salary data obtained from external compensation surveys, and makes recommendations based on input obtained from each senior executive's direct manager. Form 990, Part VI, Section C, line 19 The Organization makes its financial statements available to the public on its website. Additionally, the Organization's governing documents and conflict of interest policy are available to the public upon request, for the same period of disclosure as set forth in section 6104 (d). form 990, part XII, line 2c: The process for overseeing the audit of the financial statements and selection of an independent accountant that audited the financial statements has been consistent with prior years. Form 990, Part I, Line 5 and Part V, Line 2a: As of 12/31/2014, IJM employed a total of 657 employees. Of these, 180 were employed at HQ in Washington, DC; 18 were U.S. Expatriates; 2 were Third Country Nationals; and 457 were Local National Staff in our Field Offices. Third Country Nationals are citizens of neither the U.S. nor the country in which they are working, and Local National staff members live in, work in and are citizens of the country in which our office is located. These two types of employees are not subject to U.S. Income taxes and therefore are not reported on IRS Form W-3. The number in part I line 5 (232) relates to the number of employees for whom IJM submitted W-2 forms to the IRS and therefore includes U.S. staff who earned any income from IJM throughout the year, not just the number of staff at year end.