THE DUE PROCESS OF LAW FOUNDATION

EIN: 521973930 501(c)(3) Arts, Culture & Humanities

WASHINGTON, DC

Total Revenue
$2,521,243
Total Expenses
$2,740,631
Total Assets
$1,690,763
Net Assets
$1,273,779
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
1996
Legal Domicile
DC
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, ADVOCACY AND OUTREACH.

Program Service Accomplishments

Program 1
Expenses: $1,521,045 Revenue: $6,106

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...

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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.

Program 2
Expenses: $678,674 Revenue: $5,889

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...

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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.

Program 3
Expenses: $369,447 Revenue: $157,363

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...

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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.

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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%)

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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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Governance

Voting Members
6
Independent Members
6
Employees
8
Volunteers
6

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
4
$246,244
Total Directors
6
$0
Key Employees
0
$0
Highest Compensated
0
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
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