2014-08-06T10:32:17-05:00 2013-12-31 521877311 BELL & FRECH LLC 1 HIGH STREET BROOKEVILLE MD 20833 990 2013-01-01 521249353 WASHINGTON OFFICE ON LATIN AMERICA WASH 2027972171 1666 CONNECTICUT AVENUE NW NO 400 WASHINGTON DC 20009 JOY OLSON EXECUTIVE DIRECTOR 2027972171 2014-08-06 1 JOSEPH T BELL JR CPA P00490343 3012608600 2013 2015-11-30 17:44:51Z JOY OLSON 1666 CONNECTICUT AVENUE NW NO 400 WASHINGTON DC 20009 2383974 0 X WWW.WOLA.ORG X 1981 DC WOLA PROMOTES HUMAN RIGHTS, DEMOCRACY, AND SOCIAL JUSTICE BY WORKING WITH PARTNERS IN LATIN AMERICA AND THE CARIBBEAN TO SHAPE POLICIES IN THE UNITED STATES AND ABROAD. 22 21 21 0 0 0 1527778 2343729 301 6881 15326 14016 -31477 -36634 1511928 2327992 0 0 0 0 1200372 1299592 0 0 245911 840507 965134 2040879 2264726 -528951 63266 2310164 2479122 281190 381097 2028974 2098025 X WOLA PROMOTES HUMAN RIGHTS, DEMOCRACY, AND SOCIAL JUSTICE BY WORKING WITH PARTNERS IN LATIN AMERICA AND THE CARIBBEAN TO SHAPE POLICIES IN THE UNITED STATES AND ABROAD. 0 0 1042989 6881 CORE PROGRAMS: WOLA STRENGTHENED CIVIL SOCIETY AND IMPROVED MILLIONS OF LIVES THROUGHOUT THE AMERICAS BY MAKING PUBLIC POLICIES MORE RESPECTFUL OF HUMAN RIGHTS. WE LEVERAGED THE VOICES OF LOCAL COMMUNITY GROUPS, BUILT LOCAL INSTITUTIONAL CAPACITY, CONDUCTED HARD-HITTING RESEARCH, AND TOLD THE HUMAN STORIES OF THOSE HARMED BY UNJUST POLICIES. IN CENTRAL AMERICA WE WORKED TO REDUCE VIOLENCE WITH COMPREHENSIVE REFORMS TO STRENGTHEN SECURITY-SECTOR INSTITUTIONS. WE ALSO BROUGHT ATTENTION TO THE ECONOMIC "PUSH FACTORS" THAT INFLUENCE REGIONAL MIGRATION. FINALLY, WOLA RAISED AWARENESS OF THE INEQUITIES AND REGIONAL IMPLICATONS OF THE CURRENT U.S. POLICY TOWARD CUBA. 333671 WOLA SUPPORTS DRUG POLICY REFORMS THAT EMPHASIZE THE CENTRALITY OF HUMAN RIGHTS AND DEMOCRACY, PUBLIC HEALTH, GENUINE CITIZEN SECURITY, HARM REDUCTION, AND EVIDENCE-DRIVEN POLICY. WOLA WORKED CLOSELY WITH REGIONAL OFFICIALS AND EXPERTS TO STRENGTHEN A GROWING NETWORK OF REFORM-MINDED LEADERS TO WORK COLLABORATIVELY TO PRESS FOR NEW DRUG POLICIES AT THE INTERNATIONAL AND NATIONAL LEVEL. WOLA PROVIDED CRITICAL ASSISTANCE TO GROUNDBREAKING LEGISLATORS IN URUGUAY WHO IN DECEMBER 2013 MADE THEIR COUNTRY THE FIRST TO LEGALIZE AND REGULATE ITS CANNABIS MARKET. 271621 WOLA CHALLENGES THE EXPANDING ROLE OF THE MILITARY IN FOREIGN AND DOMESTIC POLICYMAKING AND SUPPORTS ACCOUNTABLE CIVILIAN CONTROL OF DEFENSE FORCES, A CLEAR SEPARATION BETWEEN POLICE AND MILITARY FUNCTIONS, AND PEACEFUL COLLABORATION TO REDUCE THREATS AND RESOLVE CONFLICTS. WOLA MADE THE U.S. GOVERNMENT MORE ACCOUNTABLE TO ITS CITIZENS BY RESEARCHING AND PUBLICIZING COPIOUS AMOUNTS OF DATA ABOUT U.S. MILITARY ASSISTANCE TO LATIN AMERICA THAT WOULD NOT OTHERWISE HAVE BEEN REVEALED. ALONG THE U.S.-MEXICO BORDER, WE MADE POLICYMAKERS AND CITIZENS MORE AWARE OF THE UNPRECEDENTED U.S. SECURITY BUILDUP AND THE HUMANITARIAN CRISIS FACING MIGRANTS WHO ATTEMPT TO CROSS. 258124 WOLA PROVIDES CRUCIAL ONGOING INFORMATION ABOUT THE COLOMBIA PEACE NEGOTIATIONS. GUARANTORS OF THE TALKS RELY ON OUR RESEARCH AND ANALYSIS TO UNDERSTAND THE IMPLICATIONS OF EACH NEW DEVELOPMENT. WE KEEP U.S. POLICYMAKERS AND OPINION LEADERS UP TO DATE WITH TARGETED OUTREACH TO MAKE SURE THE UNITED STATES MAINTAINS ITS VITAL SUPPORT FOR THE PROCESS. WOLA WORKS WITH CONGRESS TO KEEP PUBLIC PRESSURE ON THE COLOMBIAN GOVERNMENT TO IMPLEMENT THE WORKER PROTECTIONS AGREED TO IN 2011'S LABOR ACTION PLAN AND HIGHLIGHTS THE VOICES AND RECOMMENDATIONS OF AFRO-COLOMBIAN POPULATIONS WHO HAVE BEEN DISPLACED DURING THE 50-YEAR ARMED CONFLICT. 258124 1906405 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 16 0 21 1 0 0 0 0 0 1 1 0 0 X 22 21 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X X KRYSTAL WUBBEN 2027972171 1666 CONNECTICUT AVENUE NW 400 WASHINGTON DC 20009 STEVEN BENNETT CHAIR 1.00 X X 0 0 0 CYNTHIA MCCLINTOCK VICE-CHAIR 0.30 X X 0 0 0 JASON SCHWARTZ SECRETARY-TREASURER 0.30 X X 0 0 0 LAZARO CARDENAS BATEL DIRECTOR 0.10 X 0 0 0 NANCY BELDEN DIRECTOR 0.10 X 0 0 0 LEONOR BLUM DIRECTOR 0.10 X 0 0 0 JOEL CAMPOS-ALVIS DIRECTOR 0.10 X 0 0 0 MARTIN CORIA DIRECTOR 0.10 X 0 0 0 JOSEPH ELDRIDGE DIRECTOR 0.10 X 0 0 0 WILLIAM GARCIA DIRECTOR 0.10 X 0 0 0 LOUIS GOODMAN DIRECTOR 0.10 X 0 0 0 GORDON HANSON DIRECTOR 0.10 X 0 0 0 NEIL JEFFERY DIRECTOR 0.10 X 0 0 0 VICTOR JOHNSON DIRECTOR 0.10 X 0 0 0 DIEGO LUNA DIRECTOR 0.10 X 0 0 0 ETHAN DORR MILER DIRECTOR 0.10 X 0 0 0 JANICE O'CONNELL DIRECTOR 0.10 X 0 0 0 KAREN TRAMONTANO DIRECTOR 0.10 X 0 0 0 ALEXANDER WILDE DIRECTOR 0.10 X 0 0 0 JOY OLSON EXECUTIVE DIRECTOR 40.00 X X 116094 0 12146 RACHEL GARST DIRECTOR 0.00 X 0 0 0 PAUL REICHLER DIRECTOR 0.00 X 0 0 0 116094 0 12146 1 0 0 0 0 427 191966 2151336 73931 2343729 EDUCATIONAL TRAVEL 561520 6000 6000 HONORARIA 541900 550 550 PUBLICATIONS 511190 331 331 6881 14016 14016 20500 191966 55982 -35482 -35482 CURRENCY EXCHANGE LOSS 900099 -1152 -1152 -1152 2327992 6881 0 -22618 128240 107642 8549 12049 974116 817655 64935 91526 19967 16754 1335 1878 92907 77962 6208 8737 84362 70793 5636 7933 21993 18819 1311 1863 9637 7600 993 1044 212976 190796 566 21614 307675 285347 7292 15036 107891 43812 3564 60515 20742 15351 3442 1949 8266 6943 550 773 CONSULTANTS 162276 162276 COMMUNICATIONS 29760 25051 4709 PRINTING AND PUBLICATIO 28744 21322 1067 6355 TELEPHONE 20826 17264 1828 1734 34348 21018 5134 8196 2264726 1906405 112410 245911 309657 1026259 547441 370794 507001 148491 3876 972 48532 57305 281306 167007 143561 114299 713864 733241 9176 705 27056 27056 2310164 2479122 63216 60866 2500 121233 215474 198998 281190 381097 X 932577 857364 1096397 1240661 2028974 2098025 2310164 2479122 63266 5785 0 X 0 1 X 1 0 X 1659403 1240462 2291640 1544788 2308247 9044540 1659403 1240462 2291640 1544788 2308247 9044540 4033457 5011083 152095 174353 16771 12323 161310 516852 434 387 532 1511 2864 9564256 7182 0.52390 0.48950 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 533 18619 19152 1887253 1906405 245320 61330 0 0 227588 228693 235422 245320 937023 1405535 13025 7360 1125 19152 40662 56897 57173 58856 61330 234256 351384 5288 533 5821 228716 125792 102924 52590 41215 11375 114299 DEFERRED RENT 198998 198998 X 2337125 5785 3348 9133 2327992 0 2327992 2268074 3348 3348 2264726 0 2264726 PART X, LINE 2: INCOME TAXES WOLA HAS BEEN CLASSIFIED AS AN OTHER-THAN PRIVATE FOUNDATION AND IS TAX-EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION IS SUBJECT TO A TAX ON INCOME FROM ANY UNRELATED BUSINESS. THE ORGANIZATION HAS ADOPTED THE RECOGNITION REQUIREMENTS FOR UNCERTAIN INCOME TAX POSITIONS AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, WITH NO CUMULATIVE EFFECT ADJUSTMENT REQUIRED. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE ORGANIZATION HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND ALL STATE JURISDICTIONS WHERE IT OPERATES. THE ORGANIZATION BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE AFFECT ON THE ORGANIZATIONS FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE ORGANIZATION HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT DECEMBER 31, 2013 OR 2012. WOLA IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ORGANIZATION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2010. THE ORGANIZATIONS POLICY IS TO CLASSIFY INCOME TAX RELATED INTEREST AND PENALTIES IN INTEREST EXPENSE AND OTHER EXPENSES, RESPECTIVELY. NORTH AMERICA 0 0 PROGRAM SERVICES ADVOCACY 14852 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES ADVOCACY 87132 SOUTH AMERICA 0 0 PROGRAM SERVICES ADVOCACY 65630 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES ADVOCACY 4605 NORTH AMERICA 0 1 PROGRAM SERVICES RESEARCH 6000 SOUTH AMERICA 0 3 PROGRAM SERVICES TRANSLATION 3431 0 4 0 0 0 4 181650 0 181650 0 0 0 0 0 0 ANNUAL GALA 212466 191966 20500 7136 41414 840 6592 212466 191966 20500 7136 41414 840 6592 55982 -35482 X 1 73931 STOCK MARKET 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 FORM 990 IS REVIEWED AND APPROVED BY MANAGEMENT AND BY ALL BOARD MEMBERS BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C MEMBERS OF THE BOARD OF DIRECTORS ARE REQUIRED TO ANNUALLY PROVIDE A STATEMENT DISCLOSING ANY CONFLICTS OF INTEREST. WERE THERE TO BE ANY SUCH, THE DIRECTOR INVOLVED IS EXPECTED TO RECUSE HIM- OR HERSELF FROM MATTERS RELATING TO THE CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 EACH YEAR THE BOARD OF DIRECTORS AT WOLA UNDERTAKES A REVIEW OF THE EXECUTIVE DIRECTOR'S COMPENSATION AS PART OF THE ANNUAL EXECUTIVE PERFORMANCE EVALUATION. THE PROCESS IS SPEARHEADED BY THE CHAIR OF THE BOARD AND INCLUDES A COMPARISON OF EXECUTIVE COMPENSATION FROM AT LEAST FIVE NGO'S WITH BUDGETS COMPARABLE TO WOLA AS BASED ON THE 990'S OF THOSE ORGANIZATIONS. SALARIES FOR OTHER STAFF ARE DETERMINED BY THE EXECUTIVE DIRECTOR. PERFORMANCE EVALUATIONS OF ALL STAFF ARE CONDUCTED BY THEIR SUPERVISORS AND THESE REVIEWS ARE PROVIDED TO THE EXECUTIVE DIRECTOR FOR CONSIDERATION. BOTH PERFORMANCE AND COST OF LIVING INCREASES ARE CONSIDERED. OCCASIONAL SCANS OF SIMILAR NON-PROFIT ORGANIZATIONS ARE UNDERTAKEN TO ENSURE THAT SALARY RANGES ARE COMPATIBLE WITH OTHERS IN THE FIELD. FORM 990, PART VI, SECTION C, LINE 19 WOLA'S FINANCIAL STATEMENTS ARE AVAILABLE ONLINE ON THE ORGANIZATION'S WEBSITE. GOVERNING DOCUMENTS AND THE CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST.