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← DUE PROCESS OF LAW FOUNDATION

Form 990 for tax year 2023

Filed by DUE PROCESS OF LAW FOUNDATION.

Totals

Total revenue
$2,521,243
Total expenses
$2,740,631
Contributions and grants received
$2,325,317
Grants paid
$593,030
Program service revenue
$169,358
Investment income
$26,568
Other revenue
$0
Total assets, end of year
$1,690,763
Total liabilities, end of year
$416,984
Net assets or fund balances, end of year
$1,273,779
Program services expenses (Part IX)
$2,572,790
Management and general expenses
$116,674
Fundraising expenses
$51,167
Program service expenses (Part III)
$2,572,790

Program services were 93.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $2,022,721

  • 1f · All other contributions, gifts and grants

    $302,596

  • 2a · Program service revenue: CONTRACT SERVICES

    total $169,358 · related or exempt $169,358

  • 3 · Investment income

    total $26,568 · excluded $26,568

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $311,206 · program services $311,206

  • 3 · Grants to foreign organizations and individuals

    total $281,824 · program services $281,824

  • 5 · Compensation of officers, directors and key employees

    total $246,243 · program services $222,638 · management and general $13,918 · fundraising $9,687

  • 7 · Other salaries and wages

    total $738,231 · program services $668,042 · management and general $41,384 · fundraising $28,805

  • 8 · Pension plan contributions

    total $9,475 · program services $8,496 · management and general $577 · fundraising $402

  • 9 · Other employee benefits

    total $79,853 · program services $71,602 · management and general $4,865 · fundraising $3,386

  • 10 · Payroll taxes

    total $52,885 · program services $45,604 · management and general $4,293 · fundraising $2,988

  • 11b · Fees: legal

    total $12,509 · program services $11,926 · management and general $583

  • 11c · Fees: accounting

    total $32,583 · management and general $32,583

  • 11g · Fees: other

    total $450,540 · program services $443,871 · management and general $6,669

  • 13 · Office expenses

    total $51,382 · program services $42,509 · management and general $8,171 · fundraising $702

  • 14 · Information technology

    total $27,201 · program services $25,843 · management and general $842 · fundraising $516

  • 16 · Occupancy

    total $106,108 · program services $102,522 · management and general $2,114 · fundraising $1,472

  • 17 · Travel

    total $268,924 · program services $266,502 · fundraising $2,422

  • 19 · Conferences, conventions and meetings

    total $56,634 · program services $55,853 · management and general $274 · fundraising $507

  • 22 · Depreciation, depletion and amortization

    total $7,585 · program services $7,233 · management and general $207 · fundraising $145

  • 23 · Insurance

    total $2,955 · program services $2,818 · management and general $81 · fundraising $56

  • 24a · Other expenses: DUES AND SUBSCRIPTIONS

    total $4,493 · program services $4,301 · management and general $113 · fundraising $79

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $249,669 · end of year $184,626

  • 2 · Savings and temporary cash investments

    beginning of year $173,676 · end of year $175,859

  • 3 · Pledges and grants receivable

    beginning of year $524,131 · end of year $506,082

  • 4 · Accounts receivable

    beginning of year $1,024

  • 9 · Prepaid expenses and deferred charges

    beginning of year $24,346 · end of year $25,395

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

    $39,302

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

    $29,094

  • 10c · Land, buildings and equipment, net

    beginning of year $12,450 · end of year $10,208

  • 11 · Investments: publicly traded securities

    beginning of year $594,934 · end of year $542,652

  • 15 · Other assets

    beginning of year $309,413 · end of year $245,941

  • 17 · Accounts payable and accrued expenses

    beginning of year $30,283 · end of year $33,869

  • 18 · Grants payable

    end of year $99,526

  • 19 · Deferred revenue

    beginning of year $42,954 · end of year $25,265

  • 25 · Other liabilities

    beginning of year $323,239 · end of year $258,324

  • 27 · Net assets without donor restrictions

    beginning of year $1,081,726 · end of year $992,191

  • 28 · Net assets with donor restrictions

    beginning of year $411,441 · end of year $281,588

Mission and programs · 2023

Mission

TO STRENGTHEN THE RULE OF LAW AND PROMOTE RESPECT FOR HUMAN RIGHTS IN LATIN AMERICA THROUGH APPLIED RESEARCH, STRATEGIC ALLIANCES, ADVOCACY AND OUTREACH.

Activities or mission (Part I)

TO STRENGTHEN THE RULE OF LAW AND PROMOTE RESPECT FOR HUMAN RIGHTS IN LATIN AMERICA THROUGH APPLIED RESEARCH, STRATEGIC ALLIANCES, OUTREACH AND ADVOCACY.

  • JUDICIAL INDEPENDENCE - DPLF PROMOTES JUDICIAL INDEPENDENCE AS FUNDAMENTAL FOR THE RULE OF LAW, A PRECONDITION FOR IMPARTIAL APPLICATION OF THE LAW TO ALL PERSONS AS EQUALS, AND AS AN ESSENTIAL COMPONENT IN STRENGTHENING THE JUDICIAL SYSTEMS IN LATIN AMERICA.

    Expenses $1,521,045 · Grants $319,206 · Revenue $6,106

  • IMPUNITY AND GRAVE HUMAN RIGHTS VIOLATIONS - DPLF ADDRESSES IMPUNITY FOR GRAVE HUMAN RIGHTS VIOLATIONS AND THE REPERCUSSIONS THIS LACK OF JUSTICE HAS ON THE PERFORMANCE OF JUDICIAL SYSTEMS IN THE REGION.

    Expenses $678,674 · Grants $246,610 · Revenue $5,889

  • NATURAL RESOURCES AND HUMAN RIGHTS - DPLF PROMOTES THE USE OF LEGAL AND INSTITUTIONAL MECHANISMS AVAILABLE AT THE NATIONAL AND INTERNATIONAL LEVELS TO ADDRESS CONFLICTS RELATED TO THE MANAGEMENT OF NATURAL RESOURCES AND OPERATIONS OF EXTRACTIVE INDUSTRIES IN LATIN AMERICA, AND TO PROMOTE STATE AND CORPORATE ACCOUNTABILITY.

    Expenses $369,447 · Grants $27,214 · Revenue $157,363

  • STRENGTHENING THE INTER-AMERICAN HUMAN RIGHTS SYSTEM - DPLF MONITORS THE ORGANIZATION OF AMERICAN STATES (OAS) ON HUMAN RIGHTS ISSUES, AND THE INTER-AMERICAN COMMISSION ON HUMAN RIGHTS (IACHR), IN PARTICULAR, AND CARRIES OUT ANALYSIS, ADVOCACY ACTIVITIES, AND PROMOTES INFORMED DIALOGUE AMONGST USERS OF THE OAS'S INTER-AMERICAN HUMAN RIGHTS PROTECTION SYSTEM TO PROMOTE CONTINUATION OF THE SYSTEM'S LEGACY AND ITS RELEVANCE TO CURRENT REALITIES.

    Expenses $3,624

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • NAOMI ROHT-ARRIAZA

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • CATHY ROSS

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • MAGDALENA CORREA HENAO

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • MARICLAIR ACOSTA URQUIDI

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • EDUARDO BERTONI

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • WALTER ALBAN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • KATYA SALAZAR

    EXECUTIVE DIRECTOR

    Total calculated
    $147,227
    From this org
    $129,418
    From related orgs
    $0
    Other
    $17,809
    Hours/week
    40

  • LAURA PARK SECRETARY DIR

    OF INSTITUIONAL DEV. & FINANCE

    Total calculated
    $99,017
    From this org
    $93,446
    From related orgs
    $0
    Other
    $5,571
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

  • CITIZENS FOR INTEGRITY INC

    $311,206

    TO ADDRESS CORRUPTION AND HUMAN RIGHTS IN THE REGION, AND IN PARTICULAR, CORRUPTION AND HUMAN RIGHTS VIOLATIONS LINKED TO VENEZUELA.

Provenance

Return type
form_990
Tax year
2023
Filed
14 October 2024
IRS schema version
2023v5.1
Source object
202432919349300118

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