The Due Process of Law Foundation

Nonprofit profile at a glance

EIN
521973930
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Washington, DC, USA
Phone
2024627701
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Arts, Culture, and Humanities N.E.C.

Official website

Reported finances

Revenue
$2,836,501
Expenses
$2,850,591
Assets
$1,547,459
Liabilities
$287,770

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • NAOMI ROHT-ARRIAZA (PRESIDENT)
  • KATYA SALAZAR (EXECUTIVE DIRECTOR)

Highest reported compensation

  • KATYA SALAZAR (EXECUTIVE DIRECTOR): $148,616 total reported compensation
  • LAURA PARK SEC DIR OF INST (DEV. & FIN. UNTIL AUG. 2024): $65,626 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To strengthen the rule of law and promote respect for human rights in latin america through applied research, strategic alliances, advocacy and outreach.

What it reported doing in 2024

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.

Operating model

Revenue model
Grant-funded. 73% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 91% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 94
  • Transparency & Controls: 83
  • Accountability: 91
  • Sustainability: 30
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.7%; rating input score 95
  • Program expense ratio: 94.2%; rating input score 94
  • Fundraising efficiency: $123.86 raised per $1 spent on fundraising; rating input score 89; 89th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 3 of 8 controls in place; rating input score 38
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Pass
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Pass
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -0.5%; rating input score 31; 31st percentile among comparable filings
  • Total-asset coverage ratio: 0.54; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 0.19; rating input score 46; 46th percentile among comparable filings
  • Officer compensation ratio: 7.5%; rating input score 39; 39th percentile among comparable filings

Growth

  • Program expense growth: 10.2% per year; rating input score 100; 65th percentile among comparable filings
  • Revenue growth: 9.2% per year; rating input score 100; 65th percentile among comparable filings
  • Asset growth: 10% per year; rating input score 100; 59th percentile among comparable filings

Details

  • Where the money goes: 94.7% of revenue deployed · 94.2% of spending went to programs
  • Governance: 7 of 7 board members independent · 7 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $2.7M in reported program spending
  • Leadership: top reported pay $149K · 9 people listed
  • Consistency: 36 of 36 current checks pass
  • Schedules: 6 filed schedules · includes major donors, foreign activity, and grants
  • Filing history: 10 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Transparency & Controls: Foreign activity oversight: 5 of 8 not reported.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Moderate — Sustainability: Operating margin scored 31/100.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • Moderate — Sustainability: Officer compensation ratio scored 39/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 46/100.