THE DUE PROCESS OF LAW FOUNDATION (EIN 521973930) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1996

Legal Domicile

Principal Officer

KATYA SALAZAR

Phone

2024627701

Tax Period

2023-01-01 to 2023-12-31

THE DUE PROCESS OF LAW FOUNDATION, founded in 1996, is a community nonprofit in the Arts, Culture & Humanities sector that reported $2.5M in total revenue in fiscal year 2023.

Mission

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

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $2,325,317

Program Service Revenue $169,358

Investment Income $26,568

Other Revenue $0

TOTAL REVENUE $2,521,243

Expense Breakdown

Grants Paid $593,030

Salaries & Benefits $1,126,687

Fundraising Expenses $51,167

Program Expenses $2,572,790

Other Expenses $1,020,914

TOTAL EXPENSES $2,740,631

Year-over-Year Comparison

	2023	2022	Change
Revenue	$2,521,243	$2,481,793	+0.0%
Expenses	$2,740,631	$2,489,144	+0.1%
Net Income	$-219,388	$-7,351	+28.8%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✓ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$246,244

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
NAOMI ROHT-ARRIAZA	PRESIDENT	1.00	Officer Director	$0	$0	$0
CATHY ROSS	TREASURER	1.00	Officer Director	$0	$0	$0
MAGDALENA CORREA HENAO	BOARD MEMBER	1.00	Director	$0	$0	$0
MARICLAIR ACOSTA URQUIDI	BOARD MEMBER	1.00	Director	$0	$0	$0
EDUARDO BERTONI	BOARD MEMBER	1.00	Director	$0	$0	$0
WALTER ALBAN	BOARD MEMBER	1.00	Director	$0	$0	$0
KATYA SALAZAR	EXECUTIVE DIRECTOR	40.00	Officer	$129,418	$17,809	$147,227
LAURA PARK SECRETARY DIR	OF INSTITUIONAL DEV. & FINANCE	40.00	Officer	$93,446	$5,571	$99,017

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$2,521,243	$2,740,631	$1,690,763	$-219,388
2022	$2,481,793	$2,489,144	$1,889,643	$-7,351
2021	$2,339,896	$1,884,305	$1,656,408	$455,591
2020	$1,790,995	$1,820,544	$1,196,379	$-29,549
2019	$2,115,238	$1,653,395	$1,477,219	$461,843
2018	$1,851,978	$1,945,451	$754,503	$-93,473

THE DUE PROCESS OF LAW FOUNDATION