Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (i)Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 9 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| Total | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any unusual grants.) .... | 15,355,156 | 18,336,739 | 19,098,274 | 29,086,393 | 35,395,354 | 117,271,916 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf....... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 15,355,156 | 18,336,739 | 19,098,274 | 29,086,393 | 35,395,354 | 117,271,916 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | 117,271,916 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 15,355,156 | 18,336,739 | 19,098,274 | 29,086,393 | 35,395,354 | 117,271,916 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 1,200,123 | 894,430 | 904,503 | 992,983 | 1,282,557 | 5,274,596 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 32 | 2,221 | 466 | 371 | 1,381 | 4,471 |
| 11 | Total support. Add lines 7 through 10. | 122,550,983 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose...... | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 6 | Total. Add lines 1 through 5. | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons... | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2015 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2015 |
(iii) Distributable Amount for 2015 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2015 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2015 (reasonable cause required--see instructions) |
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| 3 Excess distributions carryover, if any, to 2015: | ||||
| a | ||||
| b | ||||
| c | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2015 distributable amount | ||||
|
i
Carryover from 2010 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2015 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2015 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2015, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
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|
6
Remaining underdistributions for 2015. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
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|
7 Excess distributions carryover to 2016. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a | ||||
| b | ||||
| c Excess from 2013....... | ||||
| d From 2014....... | ||||
| e From 2015....... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| 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. |
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