This page contains verified internal Watchtower documents, including official letters, financial directives, and real estate records. These materials provide direct evidence of financial misrepresentation, property consolidation, and donation misuse. All documents are in their original format and have not been altered.
Watchtower’s Early Steps Toward Full Financial Control
(March 26, 2014 Letter to All Congregations)
Background & Significance: A Key Step in Watchtower’s Financial Overhaul
This letter, sent to all Jehovah’s Witnesses elders on March 26, 2014, lays the groundwork for Watchtower’s financial restructuring. It directs congregations to avoid ownership of any properties that could pose a legal or tax risk and mandates that non-meeting-related real estate be sold as soon as possible. While this letter does not explicitly transfer Kingdom Hall ownership to Watchtower, it centralizes control over all real estate transactions under the Local Design/Construction Department. Just days later, on March 29, 2014, Watchtower implemented the final stage of financial consolidation by eliminating loan repayments and ensuring all donations were redirected to headquarters.
The Financial Takeover: Watchtower Cancels Loans & Redirects All Donations
(March 29, 2014 Letter to All Congregations)
Background & Significance: How Watchtower Took Full Financial Control of Congregations
This letter, issued on March 29, 2014, marks the final stage of Watchtower’s financial restructuring. It announces that all congregation loans for Kingdom Halls and Assembly Halls are ‘forgiven.’ However, elders are instructed to ensure that congregations continue making the same monthly payments—but now as ‘resolved donations’ to Watchtower headquarters.
Additionally, the letter mandates that all excess congregation funds be transferred to Watchtower’s general accounts, effectively eliminating local financial autonomy.
Unlike previous letters, this directive explicitly instructs elders not to disclose all financial details to their congregations. The postscript of this letter, which was not read aloud to members, confirms that elders were to encourage continued payments under the false pretense of ‘loan forgiveness.
Gathering the Data: Watchtower’s Property Survey & Kingdom Hall Assessments
(May 6, 2014 Letter to All Congregations)
Background & Significance: Information Gathered to Create Listings
This letter directed all congregations to submit detailed property surveys, including photographs, floor plans, and exact dimensions of their Kingdom Halls. While framed as an administrative update, this data was likely used to assess properties for future sales, mergers, or consolidations—further centralizing control over Watchtower’s real estate assets.
The First Official Mention Of Kingdom Hall Consolidation And Sales
(November 13th, 2014 Letter to All Congregations)
Background & Significance: The First Mention Kingdom Halls Will Be Sold In Favor Of “Global Expansion”
This letter is the first direct acknowledgment from Watchtower that Kingdom Halls could be consolidated and sold to ‘support global expansion.’ It formally introduces the idea that four congregations could share a single Kingdom Hall and directs branch offices to assess whether certain meeting places should be liquidated. This marked the beginning of Watchtower’s large-scale Kingdom Hall closures and sales, contradicting later claims that urgent donations were needed to construct new ones.
Watchtower’s Public Appeal For Funds: The 14,000 Kingdom Hall Claim
(May 2015 JW Broadcast)
📍 JW Broadcast (May 2015) – Financial Appeal for Donations
The first 30 minutes of this JW Broadcast focus on financial contributions, reinforcing the theme of honoring God “with our valuable things.”
The key statements listed below take place between the 15:00 – 30:00 mark.
“We are in need of more than 14,000 places of worship… right now.”
Stephen Lett states:
“A recent analysis of the need for Kingdom Halls here in the United States showed that some 1,600 new Kingdom Halls, or major renovations, are needed. Not sometime in the future, but right now. And worldwide, we are in need of more than 14,000 places of worship.”
What Internal Records Show:
Watchtower’s internal 2019 real estate database lists 2,925 Kingdom Halls for sale and confirms that 1,518 had already been sold by mid-2019. The July 8, 2015 “Master Plan” Letter instructs branch offices to consider consolidating congregations so that underutilized Kingdom Halls could be sold.
Why This Matters: The claim that 14,000 new Kingdom Halls were urgently needed does not align with later records showing that Watchtower was actively reducing its number of meeting places.
“In an effort to relieve this serious backlog, we intend to complete 3,000 Kingdom Hall projects every year going forward.”
Stephen Lett states:
“But in an effort to relieve this serious backlog more quickly, we intend—Jehovah willing—to complete 3,000 Kingdom Hall projects every year going forward.”
What Internal Records Show: Leaked Watchtower real estate records indicate that instead of increasing construction, thousands of Kingdom Halls were being sold rather than built. The 2015 “Master Plan” Letter directed branch offices to evaluate whether congregations could be merged to reduce the need for additional buildings.
Why This Matters: While this statement suggests rapid expansion, Watchtower’s own documents from the same period outline efforts to consolidate and liquidate properties.
“All their loans were canceled. And they should merely send in… whatever they can afford.”
Lett claims loans were forgiven while payments continued.
Stephen Lett states:
“All congregations that had a Kingdom Hall or Assembly Hall loan to pay off were informed that their mortgages were canceled… Now, if you think about it, that is amazing, isn’t it? All their loans were canceled. And that they should merely send into the bank each month whatever they can afford. Only in Jehovah’s organization could such a thing happen.”
Contradictory Evidence:
The March 29, 2014 confidential letter to elders explicitly instructed congregations to continue payments, but now as “resolved donations” to Watchtower, not true loan forgiveness. Elders were specifically told not to disclose this arrangement to congregants.
Why This Matters: This misrepresentation of “loan forgiveness” concealed the fact that congregations were still paying the same amounts—just now under a different label. This created a false impression of financial relief, while maintaining Watchtower’s revenue stream.
“Selling one of the significant properties in New York really only covered the operating expenses for the worldwide work for a few weeks.”
Lett downplays billion-dollar property sales.
Stephen Lett states:
“Selling one of the significant properties in New York? Really only covered the operating expenses for the worldwide work for a few weeks. Now, that’s one significant property.”
Contradictory Evidence: Between 2004-2018, Watchtower sold over $1 billion in Brooklyn real estate. One single property sale in 2018 brought in $202 million—far more than just a “few weeks” of operating costs.
Why This Matters: By downplaying the impact of these massive property sales, Lett continued to justify aggressive donation requests. This misled members into believing that their personal contributions were essential, despite Watchtower’s billion-dollar real estate transactions.
25/30 Columbia Heights, Brooklyn, NY (Former Watchtower Headquarters) – Sold for $340M
📍 25/30 Columbia Heights, Brooklyn, NY (Former Watchtower Headquarters)
Sale Price: $340 million Sale Date: August 3, 2016 Buyer: Kushner Companies, CIM Group, LIVWRK Details: The iconic global headquarters of Jehovah’s Witnesses for decades, featuring the famous “Watchtower” sign, was sold in 2016 as part of Watchtower’s Brooklyn property liquidation.
85 Jay Street, Brooklyn, NY (Front & York Development) – Sold for $345M
📍 85 Jay Street, Brooklyn, NY (Front & York Development)
Sale Price: $345 million Sale Date: December 2016 Buyer: CIM Group, Kushner Companies, LIVWRK Details: Previously a parking lot owned by Jehovah’s Witnesses, this 135,000-square-foot parcel was sold to developers in 2016 and transformed into a luxury mixed-use residential and retail complex known as Front & York.
Summary of Additional Major Watchtower Property Sales in Brooklyn
📍 Summary of Additional Major Watchtower Property Sales in Brooklyn
In addition to the sales of 25/30 Columbia Heights and 85 Jay Street, Jehovah’s Witnesses sold off several other high-value properties in Brooklyn as part of their strategic real estate liquidation. Below are additional notable transactions:
📍 360 Furman Street – Sold for $205M (2004) to RAL Companies & Affiliates
📍 124 Columbia Heights – Sold for $105M (2016) to Florida Panthers Owner Vincent Viola
📍 Hotel Bossert (98 Montague Street) – Sold for $81M (2012) to Clipper Equity and the Chetrit Group
📍 One York Street (30 Front Street) – Final Brooklyn sale in 2018 to Fortis Dumbo Acquisition, LLC
These sales contributed to Watchtower’s multi-billion-dollar exit from Brooklyn, raising questions about the allocation of these funds and the continued solicitation of donations from members.
The Contradictions in Watchtower’s Financial Narrative
The claims made in this JW Broadcast do not align with Watchtower’s internal records, which show ongoing Kingdom Hall sales and large-scale financial consolidations.
Evidence That Contradicts This Broadcast: 2014-2015 Internal Letters → Confirmed early plans for Kingdom Hall consolidations & sales. 2019 Leaked Real Estate Database → Showed thousands of halls listed for sale, not under construction. Brooklyn Property Sales → Over $1 billion in revenue contradicts the claim that sales only covered “a few weeks” of operating expenses.
This broadcast encouraged members to donate “what they could” under the belief that urgent expansion was required, even as internal records reflected a strategic reduction in meeting places.
What Was Watchtower Communicating Internally at the Same Time?
(July 8th Letter to all Bodies Of Elders)
Background & Significance: Watchtower issued a letter to all U.S. elders instructing them on their “Master Plan”
On July 8, 2015, the Watchtower Society issued a letter to all U.S. elders instructing them on how to “fully utilize” Kingdom Hall auditoriums. While publicly claiming an urgent need for new Kingdom Halls, this letter reveals Watchtower’s internal strategy to merge congregations and reduce the number of buildings in use.
This directive was part of Watchtower’s “Master Plan”, which prioritized tracking congregation attendance, assessing auditorium usage, and consolidating meeting locations. Instead of building more Kingdom Halls, as members were led to believe, Watchtower’s internal focus was on reducing the total number of halls in operation.
This letter directly contradicts Watchtower’s 2015 public donation appeals, where members were told that 14,000 Kingdom Halls were urgently needed worldwide. At the same time, internal communications were instructing elders to merge congregations and relocate members to fewer buildings, with the goal of “conserving donated funds.
Congregants were misled about where their donations were going.
The organization had no intention of maintaining or expanding congregations at the rate they claimed.
The focus was on reducing operational costs rather than supporting local growth.
Decisions about Kingdom Halls were entirely controlled by Watchtower’s branch offices.
Local congregations had no authority over whether their hall was kept, sold, or merged with another congregation.
This raises serious concerns about transparency and financial accountability within the Watchtower organization. Members were encouraged to donate based on false premises, believing they were directly funding much-needed Kingdom Hall construction when, in reality, their contributions were being redirected toward a strategy of asset consolidation.
2019 Coordinators’ Committee Report: What They Didn’t Want You to See
📍 2019 Coordinators’ Committee Report – HuB System Overview
This official Watchtower video, originally published on JW.org, explains the HuB system,
which tracks congregation and real estate data worldwide. The video was later removed from JW.org,
possibly due to the sensitive financial information it contained.
Key Revelations:
📌 At 6:38, the video confirms the total number of Kingdom Halls worldwide: 69,887.
📌 At 6:49, graphs show over 1,500 Kingdom Halls marked as “SOLD”, proving the 2015 merger strategy was fully implemented.
This means that in just 5 years, over 6,800 Kingdom Halls have disappeared from Watchtower’s own records.
This contradicts past statements that “urgent funds were needed for Kingdom Hall expansion.”
Leaked internal Watchtower database from 2019 showing the total number of Kingdom Halls worldwide.A dashboard showing number of Kingdom Halls sold in 2017-18
Where Did the Money Really Go?
While Watchtower presents its real estate strategy as a move toward “efficiency” and “equalizing resources”, the reality is that these projects were largely funded by seizing Kingdom Halls that local congregations built with their own money and labor.
For decades, Jehovah’s Witnesses were encouraged to make personal sacrifices to fund the construction of their local meeting places. Congregants donated their time, labor, and financial resources to build Kingdom Halls that they believed belonged to their local communities.
Then, in 2014, Watchtower took ownership of all these properties and redirected all congregation donations into a centralized fund. Instead of leaving local congregations in control of their own resources, that money was funneled into high-value investments like Ramapo and global real estate holdings.
This Wasn’t Just “Efficiency” – It Was a Systematic Transfer of Wealth
Kingdom Halls were seized from local congregations, which had no say in the decision.
Members continued donating, believing they were funding new Kingdom Halls, but in reality, thousands of Halls were sold instead.
Proceeds from these sales were not reinvested into local communities—they were redirected into massive corporate-style headquarters, media production facilities, and offshore financial holdings.
Watchtower positioned this as “equalizing resources,” but in practice, it functioned as a top-down financial restructuring that stripped congregations of their assets while strengthening the organization’s centralized financial power.
Jehovah’s Witnesses were told their donations were for expansion—but what they actually funded was a corporate consolidation strategy that left many congregations displaced while Watchtower’s wealth skyrocketed.
Key Legal Concerns:
Unrelated Business Income:
Definition: Income from activities unrelated to an organization’s tax-exempt purposes may be subject to unrelated business income tax (UBIT).
Application to Watchtower: Engaging in frequent real estate transactions, especially when properties are sold at a profit and the activities resemble those of a commercial real estate enterprise, could be considered unrelated business activities. This may subject the organization to UBIT and scrutiny regarding the nature of its operations.
Misrepresentation and Donor Intent:
Definition: Nonprofit organizations must use donated funds in accordance with donor intent and the organization’s stated exempt purposes.
Application to Watchtower: If funds donated for local congregation use are redirected to centralized projects without clear communication and consent, it may constitute misrepresentation. This could lead to legal challenges and potential violations of state and federal laws governing charitable solicitations.
Private Inurement and Private Benefit:
Definintion: 501(c)(3) organizations are prohibited from allowing their earnings to inure to the benefit of private individuals or shareholders.
Application to Watchtower: The transfer of locally funded Kingdom Halls to centralized control, followed by the sale of these properties, may result in benefits to individuals or entities within the organization’s leadership. If proceeds from these sales are used in a manner that benefits private interests, if it was found that any transactions constitute private inurement, it would jeopardize the organization’s tax-exempt status.
Potential Legal Ramifications:
Revocation of Tax-Exempt Status: Violations such as private inurement or substantial unrelated business activities can lead the IRS to revoke an organization’s tax-exempt status.
Imposition of Intermediate Sanctions: Even without revoking tax-exempt status, the IRS can impose excise taxes on individuals and managers benefiting from excess benefit transactions.
State-Level Legal Actions: State attorneys general oversee charitable organizations and can initiate investigations or legal actions in cases of mismanagement or diversion of charitable assets.
Conclusion:
The strategies employed by the Watchtower organization, involving the consolidation and sale of locally funded properties and the redirection of proceeds to large-scale centralized projects, warrant careful legal scrutiny. Ensuring transparency, adherence to donor intent, and compliance with federal and state regulations is essential to maintain public trust and the organization’s tax-exempt status.
Note: This analysis is based on general legal principles and publicly available information. For specific legal advice, consulting with a qualified attorney is recommended.
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What Can You Do?
Coming soon to ReportJW.org, we will provide step-by-step tutorials on how to report potential misconduct related to Watchtower’s financial activities, as well as contact lists for relevant legal and tax authorities.
In the meantime, we are requesting any available real estate records related to Kingdom Hall sales, branch relocations, or other financial transactions from 2009 to the present.
If you have access to deed transfers, property sale records, or internal congregation documents that confirm sales, please send them to: 📩 Kingdomaudit@protonmail.com
Legal Disclaimers (For Your Protection & Ours)
Ensure any documents you submit are legally obtained—we do not encourage unauthorized access to private information. We are not legal professionals—this website serves as a research and information hub, not legal counsel. All information provided is for educational and investigative purposes. ReportJW.org is not affiliated with, endorsed by, or sponsored by the Watchtower Bible & Tract Society or Jehovah’s Witnesses.
Additional Documents Confirming Watchtower’s Ownership & Financial Control
August 6, 2016: Data collection project “We have sent out 12 brothers to gather the necessary data… We request that you provide them with all the necessary information pertaining to the data collection project.”
September 5, 2016: Adjustments in the Monthly Report concerning Congregation Accounts “The main adjustment is that in case congregation funds were not sufficient to cover all expenses, including donations approved by resolution, the congregation should be informed of this when reading the announcement.”
November 1, 2016: Using and Maintaining Kingdom Halls “No congregation should conclude that it owns the Kingdom Hall… Congregations are expected to pay for all maintenance and repairs”
Twenty Twenty-Five
Do you have anything that can help? Send it to KingdomAudit@protonmail.com
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