Form 990 for tax year 2024

Revenue

Part VIII, the statement of revenue.

• 1c · Fundraising events

  $5,263,573

• 1d · Related organizations

  $8,675,882

• 1e · Government grants (contributions)

  $2,345,390

• 1f · All other contributions, gifts and grants

  $110,935,703

• 1g · Noncash contributions included above

  $4,112,125

• 2a · Program service revenue: CONFERENCE

  total $450,397 · related or exempt $450,397

• 3 · Investment income

  total $2,385,306 · excluded $2,385,306

• 7a · Gross sales of assets other than inventory

  securities $5,522,262 · other assets $23,042

• 7b · Less cost or other basis and sales expenses

  securities $5,328,911 · other assets $0

• 7c · Gain or loss

  securities $193,351 · other assets $23,042

• 7d · Net gain or loss

  total $216,393 · excluded $216,393

• 8a · Fundraising events: gross income

  $39,500

• 8a · Fundraising events: contributions included on line 1c

  $5,263,573

• 8b · Fundraising events: direct expenses

  $805,061

• 8c · Net income from fundraising events

  total -$765,561 · excluded -$765,561

• 11a · Other revenue: OTHER INCOME

  total $386,348 · excluded $386,348

• 11b · Other revenue: RECOVERY OF BAD DEBTS

  total $38,508 · excluded $38,508

• 11e · Other revenue, total

  $424,856

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $150,000 · program services $150,000

• 3 · Grants to foreign organizations and individuals

  total $2,435,695 · program services $2,435,695

• 5 · Compensation of officers, directors and key employees

  total $4,454,538 · program services $2,762,685 · management and general $1,021,990 · fundraising $669,863

• 7 · Other salaries and wages

  total $50,609,018 · program services $35,550,811 · management and general $6,364,590 · fundraising $8,693,617

• 8 · Pension plan contributions

  total $2,149,472 · program services $1,247,021 · management and general $454,217 · fundraising $448,234

• 9 · Other employee benefits

  total $8,178,638 · program services $5,856,168 · management and general $1,279,296 · fundraising $1,043,174

• 10 · Payroll taxes

  total $3,641,835 · program services $2,521,577 · management and general $557,031 · fundraising $563,227

• 11b · Fees: legal

  total $1,811,799 · program services $201,707 · management and general $1,600,130 · fundraising $9,962

• 11c · Fees: accounting

  total $325,831 · program services $199,713 · management and general $111,980 · fundraising $14,138

• 11g · Fees: other

  total $13,615,316 · program services $9,564,215 · management and general $1,712,262 · fundraising $2,338,839

• 12 · Advertising and promotion

  total $743,428 · program services $522,228 · management and general $93,494 · fundraising $127,706

• 13 · Office expenses

  total $1,727,113 · program services $1,213,228 · management and general $217,202 · fundraising $296,683

• 14 · Information technology

  total $5,232,344 · program services $3,675,512 · management and general $658,020 · fundraising $898,812

• 16 · Occupancy

  total $3,324,676 · program services $2,335,452 · management and general $418,111 · fundraising $571,113

• 17 · Travel

  total $6,680,008 · program services $4,692,438 · management and general $840,078 · fundraising $1,147,492

• 19 · Conferences, conventions and meetings

  total $4,128,338 · program services $2,899,992 · management and general $519,180 · fundraising $709,166

• 20 · Interest

  total $5,704 · program services $4,007 · management and general $717 · fundraising $980

• 22 · Depreciation, depletion and amortization

  total $1,015,007 · program services $713,002 · management and general $127,647 · fundraising $174,358

• 23 · Insurance

  total $502,068 · program services $352,683 · management and general $63,140 · fundraising $86,245

• 24a · Other expenses: TELECOMMUNICATIONS

  total $559,296 · program services $392,883 · management and general $70,337 · fundraising $96,076

• 24b · Other expenses: EXTERNAL ENGAGEMENTS

  total $250,726 · program services $176,125 · management and general $31,531 · fundraising $43,070

• 24c · Other expenses: FOREIGN TAXES

  total $123,733 · program services $86,917 · management and general $15,561 · fundraising $21,255

• 24d · Other expenses: MISCELLANEOUS EXPENSES

  total $57,953 · program services $40,710 · management and general $7,288 · fundraising $9,955

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $334,602 · end of year $95,077

• 2 · Savings and temporary cash investments

  beginning of year $50,689,123 · end of year $65,125,388

• 4 · Accounts receivable

  beginning of year $5,887,787 · end of year $4,282,676

• 9 · Prepaid expenses and deferred charges

  beginning of year $4,010,849 · end of year $4,131,953

• 10a · Land, buildings and equipment: cost or other basis

  $9,040,117

• 10b · Land, buildings and equipment: accumulated depreciation

  $6,930,275

• 10c · Land, buildings and equipment, net

  beginning of year $2,847,980 · end of year $2,109,842

• 11 · Investments: publicly traded securities

  end of year $9,945,688

• 15 · Other assets

  beginning of year $13,392,850 · end of year $12,026,272

• 17 · Accounts payable and accrued expenses

  beginning of year $14,558,002 · end of year $14,416,570

• 19 · Deferred revenue

  beginning of year $2,222,312 · end of year $5,614,742

• 25 · Other liabilities

  beginning of year $19,935,107 · end of year $19,471,383

• 27 · Net assets without donor restrictions

  beginning of year $21,440,934 · end of year $43,846,987

• 28 · Net assets with donor restrictions

  beginning of year $19,006,836 · end of year $14,367,214

The filer's explanations (Part III)

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 FINANCE 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 ARLINGTON, VA. ANY TAXES PAID ON BEHALF OF AN EMPLOYEE PARTICIPATING IN THE TAX EQUALIZATION PROGRAM ARE TREATED AS TAXABLE INCOME TO THAT EMPLOYEE. IJM PROVIDES HOUSING ALLOWANCE BASED ON THE PLACE OF ASSIGNMENT FOR EXPATRIATE STAFF. THIS ALLOWANCE HELPS OFFSET THE COST OF LIVING IN THE HOST CITY WHERE THE EMPLOYEE HAS BEEN ASSIGNED. THIS ALLOWANCE IS TREATED AS TAXABLE INCOME TO THE 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 AND ARE TREATED AS TAXABLE INCOME TO THE EMPLOYEE.

PART I, LINE 4A:

DURING THE YEAR THERE WAS A SEPARATION PAYMENT OF $73,009 MADE TO THE REGIONAL PRESIDENT, LATIN AMERICA. ALL AMOUNTS ARE PROPERLY REPORTED ON FORM W-2 AND IN FORM 990, PART VII AND ON FORM 990, SCHEDULE J, PART II. PART I, LINE 7: DURING THE YEAR, VARIOUS EMPLOYEES RECEIVED NON-FIXED BONUS PAYMENTS FOR ADDITIONAL OVERTIME AND INTERIM SERVICES PERFORMED OUTSIDE OF THE TERMS PER THEIR EMPLOYMENT AGREEMENT. THESE BONUSES ARE PROPERLY REPORTED WITHIN FORM 990, PART VII AND FORM 990, SCHEDULE J, PART II.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

• IJM KOREA FOUNDATION

  PROTECT PEOPLE IN POVERTY · KS · income $366,359 · assets $807,788

  Directly controlled by INTERNATIONAL JUSTICE MISSION

• FUNDATIA INTERNATIONAL JUSTICE MISSION

  PROTECT PEOPLE IN POVERTY · RO · income $853,091 · assets $1,314,782

  Directly controlled by INTERNATIONAL JUSTICE MISSION

• JAMBATAN CS SDN BHD

  PROTECT PEOPLE IN POVERTY · MY · income $51,355 · assets $847,484

  Directly controlled by INTERNATIONAL JUSTICE MISSION

• IJM FOUNDATION

  PROTECT PEOPLE IN POVERTY · TH · income $389,959 · assets $568,560

  Directly controlled by INTERNATIONAL JUSTICE MISSION

• INTERNATIONAL JUSTICE MISSION LIMITED

  PROTECT PEOPLE IN POVERTY · UG · income $42,402 · assets $451,154

  Directly controlled by INTERNATIONAL JUSTICE MISSION

• INTERNATIONAL JUSTICE MISSION INDIA

  PROTECT PEOPLE IN POVERTY · IN · income $2,697 · assets $1,577

  Directly controlled by INTERNATIONAL JUSTICE MISSION

• INTERNATIONAL JUSTICE MISSION KENYA

  PROTECT PEOPLE IN POVERTY · KE · income $1,238 · assets $834,659

  Directly controlled by INTERNATIONAL JUSTICE MISSION

• MISION INTERNACIONAL DE JUSTICIA COLOMBIA

  PROTECT PEOPLE IN POVERTY · CO · income $697,533 · assets $160,479

  Directly controlled by INTERNATIONAL JUSTICE MISSION

• INTERNATIONAL JUSTICE MISSION - SWITZERLAND

  PROTECT PEOPLE IN POVERTY · SZ · income $47,333 · assets $88,154

  Directly controlled by INTERNATIONAL JUSTICE MISSION

• INTERNATIONAL JUSTICE MISSION HONG KONG

  PROTECT PEOPLE IN POVERTY · CH · income $286,037 · assets $88,249

  Directly controlled by INTERNATIONAL JUSTICE MISSION

• INTERNATIONAL JUSTICE MISSION INDONESIA

  PROTECT PEOPLE IN POVERTY · ID · income $2,491 · assets $114,131

  Directly controlled by INTERNATIONAL JUSTICE MISSION

• INTERNATIONAL JUSTICE MISSION SINGAPORE

  PROTECT PEOPLE IN POVERTY · SN · income $141,532 · assets $54,382

  Directly controlled by INTERNATIONAL JUSTICE MISSION

• INTERNATIONAL JUSTICE MISSION POLAND

  PROTECT PEOPLE IN POVERTY · PL · income $0 · assets $0

  Directly controlled by INTERNATIONAL JUSTICE MISSION

• OAK & OLIVE

  PROTECT PEOPLE IN POVERTY · DE · income $0 · assets $0

  Directly controlled by INTERNATIONAL JUSTICE MISSION