| 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 |
OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 1,253,022. MANAGEMENT AND GENERAL EXPENSES 141,690. FUNDRAISING EXPENSES 1,638,119. TOTAL EXPENSES 3,032,831. |
| 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, 2013, INCLUDING INTEREST OF $177,385 CALCULATED MONTHLY USING A RATE OF 8% PER ANNUM, TOTALS $297,696. 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, 2013, THESE EXPENSES INCLUDING INTEREST TOTAL $87,328. 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 $297,696 AND $87,328, 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 -50,809. |
| FORM 990, PART XII, LINE 2C |
THE PROCESS HAS NOT CHANGED SINCE PREVIOUS YEAR. |
Attach to Form 990 or 990-EZ.