World Liberty Congress Inc

Nonprofit profile at a glance

EIN
931671068
IRS 990 coverage
2023–2024
Forms available
Form 990 2024
Location
New York, NY, USA
Phone
3462108686
Rating
49
Verdict
MIXED
Rating confidence
Moderate
Sector
Civil Liberties

Official website

Reported finances

Revenue
$1,311,239
Expenses
$1,326,972
Assets
$192,447
Liabilities
$0

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

Leadership & pay

6 people listed

Executive titles in this filing

  • LEOPOLDO LOPEZ MENDOZA (EXECUTIVE DIRECTOR)
  • MASIH ALINEJAD (PRESIDENT)

Highest reported compensation

  • LEOPOLDO LOPEZ MENDOZA (EXECUTIVE DIRECTOR): $127,000 total reported compensation
  • CARMEN ELISA HERNANDEZ (CFO/TREASURER): $39,857 total reported compensation

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

Overview

Mission

The corporation seeks to unite leaders and pro-democracy movements from authoritarian countries by supporting efforts to ensure free and fair elections, uphold the rule of law, facilitate respect for human rights, and promote the restoration of freedom and democracy.

What it reported doing in 2024

Political prisoners support network: with an estimated one million political prisoners in the world, the need to offer support and resources to them and their families is urgent. Our political prisoner guide helps prisoners and their families navigate these most difficult situations. It is a unique guide written by people with direct experience in campaigning for unlawfully detained family members. The goal of the year 2024 was to launch the handbook: pathway to freedom: handbook for the liberation of political prisoners. The handbook was printed in english, spanish and french and is published on the web page to be used by the political prisoners and their families.

Operating model

Revenue model
Donor-supported. 80% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% 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

MIXED - Most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 39
  • Transparency & Controls: 55
  • Accountability: 79
  • Sustainability: 31
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 42.4%; rating input score 42
  • Program expense ratio: 41.9%; rating input score 42
  • Fundraising efficiency: $5.3 raised per $1 spent on fundraising; rating input score 19; 19th 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: Scored; rating input score 0
  • Grant itemization coverage: Scored; rating input score 0
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 80%; rating input score 80; 18th 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: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -1.2%; rating input score 32; 32nd percentile among comparable filings
  • Total-asset coverage ratio: 0.15; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 12.6%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: -68.1% per year; rating input score 0; 0th percentile among comparable filings
  • Revenue growth: -15.7% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: -12.1% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 42.4% of revenue deployed · 41.9% of spending went to programs
  • Governance: 4 of 5 board members independent · 7 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $556K in reported program spending
  • Leadership: top reported pay $127K · 6 people listed
  • Highest-paid contractors: 1 contractor listed · $103K reported
  • Consistency: 19 of 19 current checks pass
  • Schedules: 6 filed schedules · includes major donors and foreign activity
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.

Key Signals

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

  • Moderate — Financial Efficiency: Mission deployment rate scored 42/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 42/100.
  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Financial Efficiency: Fundraising efficiency scored 19/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Moderate — Sustainability: Operating margin scored 32/100.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 29/100.