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← DUE PROCESS OF LAW FOUNDATION

Form 990 for tax year 2024

Filed by DUE PROCESS OF LAW FOUNDATION.

Totals

Total revenue
$2,836,501
Total expenses
$2,850,591
Contributions and grants received
$2,638,618
Grants paid
$253,114
Program service revenue
$171,978
Investment income
$25,905
Other revenue
$0
Total assets, end of year
$1,547,459
Total liabilities, end of year
$287,770
Net assets or fund balances, end of year
$1,259,689
Program services expenses (Part IX)
$2,685,691
Management and general expenses
$143,596
Fundraising expenses
$21,304
Program service expenses (Part III)
$2,685,691

Program services were 94.2% 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)

    $2,077,892

  • 1f · All other contributions, gifts and grants

    $560,726

  • 2a · Program service revenue: CONTRACT SERVICES

    total $171,978 · related or exempt $171,978

  • 3 · Investment income

    total $25,905 · excluded $25,905

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $228,328 · program services $228,328

  • 3 · Grants to foreign organizations and individuals

    total $24,786 · program services $24,786

  • 5 · Compensation of officers, directors and key employees

    total $214,241 · program services $202,042 · management and general $8,793 · fundraising $3,406

  • 7 · Other salaries and wages

    total $757,678 · program services $714,531 · management and general $31,098 · fundraising $12,049

  • 8 · Pension plan contributions

    total $6,226 · program services $5,871 · management and general $256 · fundraising $99

  • 9 · Other employee benefits

    total $83,322 · program services $78,578 · management and general $3,419 · fundraising $1,325

  • 10 · Payroll taxes

    total $57,657 · program services $54,374 · management and general $2,366 · fundraising $917

  • 11b · Fees: legal

    total $13,886 · program services $13,095 · management and general $570 · fundraising $221

  • 11c · Fees: accounting

    total $57,294 · management and general $57,294

  • 11g · Fees: other

    total $714,528 · program services $699,719 · management and general $14,809

  • 13 · Office expenses

    total $46,168 · program services $35,595 · management and general $9,999 · fundraising $574

  • 14 · Information technology

    total $43,124 · program services $40,668 · management and general $1,770 · fundraising $686

  • 16 · Occupancy

    total $108,370 · program services $102,199 · management and general $4,448 · fundraising $1,723

  • 17 · Travel

    total $411,357 · program services $409,437 · management and general $1,920

  • 19 · Conferences, conventions and meetings

    total $64,546 · program services $58,473 · management and general $6,073

  • 22 · Depreciation, depletion and amortization

    total $8,291 · program services $7,820 · management and general $339 · fundraising $132

  • 23 · Insurance

    total $5,083 · program services $4,794 · management and general $208 · fundraising $81

  • 24a · Other expenses: DUES AND SUBSCRIPTIONS

    total $5,706 · program services $5,381 · management and general $234 · fundraising $91

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $184,626 · end of year $536,381

  • 2 · Savings and temporary cash investments

    beginning of year $175,859

  • 3 · Pledges and grants receivable

    beginning of year $506,082 · end of year $352,708

  • 9 · Prepaid expenses and deferred charges

    beginning of year $25,395 · end of year $22,270

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

    $50,262

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

    $37,385

  • 10c · Land, buildings and equipment, net

    beginning of year $10,208 · end of year $12,877

  • 11 · Investments: publicly traded securities

    beginning of year $542,652 · end of year $445,166

  • 15 · Other assets

    beginning of year $245,941 · end of year $178,057

  • 17 · Accounts payable and accrued expenses

    beginning of year $33,869 · end of year $58,181

  • 18 · Grants payable

    beginning of year $99,526 · end of year $39,878

  • 19 · Deferred revenue

    beginning of year $25,265 · end of year $2,813

  • 25 · Other liabilities

    beginning of year $258,324 · end of year $186,898

  • 27 · Net assets without donor restrictions

    beginning of year $992,191 · end of year $923,029

  • 28 · Net assets with donor restrictions

    beginning of year $281,588 · end of year $336,660

Mission and programs · 2024

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 $1,499,702 · Grants $74,116

  • TRANSITIONAL JUSTICE AND FIGHT AGAINST IMPUNITY - DPLF ADDRESSES IMPUNITY FOR GRAVE HUMAN RIGHTS VIOLATIONS AND THE REPERCUSSIONS THIS LACK OF JUSTICE CONTINUES TO HAVE ON THE PERFORMANCE OF JUDICIAL SYSTEMS IN THE REGION. THROUGH RESEARCH, ADVOCACY, AND THE EXCHANGE OF EXPERIENCES AND KNOWLEDGE AMONG COUNTRIES AND ALLIED ORGANIZATIONS, DPLF WORKS TO STRENGTHEN INSTITUTIONS RESPONSIBLE FOR CRIMINAL PROSECUTION, REPARATIONS, AND THE SEARCH FOR MISSING PERSONS. ADDITIONALLY, WE PROMOTE THE IMPLEMENTATION OF PROCESSES THAT ENCOURAGE THE PURSUIT OF TRUTH AND SAFEGUARD HISTORICAL MEMORY, CONTRIBUTING TO THE CONSOLIDATION OF JUST AND RECONCILED SOCIETIES.

    Expenses $812,091 · Grants $154,212 · Revenue $34,639

  • CLIMATE AND HUMAN RIGHTS - DPLF PROMOTES THE USE OF LEGAL AND INSTITUTIONAL MECHANISMS AVALIABLE AT THE NATIOANL AND INTERNATIONAL LEVELS TO ADDRESS CONFLICTS RELATED TO THE MANAGEMENT OF NATURAL RESOURCES AND OPERATIONS OF EXTRACTIVE INDUSTRIES IN LATIN AMERICA, AND TO PROMOTE STTE AND CORPORATE ACCOUNTABILITY. DPLF FOCUSES ON THE RIGHTS OF INDIGENOUS AND TRIBAL PEOPLES, AND ADVOCATES FOR THE RECOGNITION OF INDIGENOUS PEOPLES' RIGHTS IN ALL STATE DECISIONS INCLUDING POLICIES, PROGRAMS, AND CLIMATE CHANGE MITIGATION AND ADAPTATION ACTIONS. THIS PROGRAM PROMOTES A CLEAN, HEALTHY, AND SUSTAINABLE ENVIRONMENT AS A HUMAN RIGHT, THROUGH THE APPLICATION OF INTERNATIONAL HUMAN RIGHTS AND ENVIRONMENTAL STANDARDS.

    Expenses $368,712 · Grants $24,786 · Revenue $132,339

  • CORRUPTION AND HUMAN RIGHTS - DPLF PROMOTES THE EXCHANGE OF KNOWLEDGE AND BEST PRACTICES BETWEEN THE HUMAN RIGHTS AND ANTI-CORRUPTION MOVEMENTS, PROVIDING TECHNICAL SUPPORT TO SHARE TOOLS FOR IDENTIFYING AND ASSESSING CORRUPTION AND ADVOCATING FOR STRUCTURAL REFORMS ACROSS THE REGION. THROUGH DETAILED RESEARCH AND REPORT PUBLICATIONS, DPLF ANALYZES PATTERS OF CORRUPTION AND IMPUNITY, RAISING AWARENESS WITHIN THE INTERNATIONAL COMMUNITY.

    Expenses $5,186 · Revenue $5,000

As filed on the 2024 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 & SECRETARY

    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

  • Daniel Kempken

    BOARD MEMBER AS OF DECEMBER 2024

    Total calculated
    $0
    Hours/week
    1

  • Katya Salazar

    EXECUTIVE DIRECTOR

    Total calculated
    $148,616
    From this org
    $129,389
    From related orgs
    $0
    Other
    $19,227
    Hours/week
    40

  • Laura Park Sec Dir Of Inst

    DEV. & FIN. UNTIL AUG. 2024

    Total calculated
    $65,626
    From this org
    $62,226
    From related orgs
    $0
    Other
    $3,400
    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

Provenance

Return type
form_990
Tax year
2024
Filed
12 November 2025
IRS schema version
2024v5.2
Source object
202543169349303579

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