2013-08-26T13:18:30-07:00 2012-12-31 Bell & Frech LLC 1 High Street Brookeville MD 20833 990 2012-01-01 521249353 Washington Office On Latin America WASH 2027972171 1666 Connecticut Avenue NW Washington DC 20009 Geoff Thale 2013-08-26 true Carole Carlson CPA P00149807 3012608600 2012 2016-02-24 21:20:13Z JOY OLSON 1666 CONNECTICUT AVE NW 400 WASHINGTON DC 20009 1647436 false false 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. 18 17 20 0 2273748 1527778 60118 301 16771 15326 -27838 -31477 2322799 1511928 0 0 1141176 1200372 0 189840 815576 840507 1956752 2040879 366047 -528951 2817557 2310164 280198 281190 2537359 2028974 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. false false 947982 301 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 COLOMBIA WE HELPED PROTECT THE LIVES OF DISPLACED AFRO-COLOMBIAN AND INDIGENOUS COMMUNITIES. ALONG THE US-MEXICO BORDER, WE MADE POLICYMAKERS AND CITIZENS MORE AWARE OF THE UNPRECEDENTED US SECURITY BUILDUP AND THE HUMANITARIAN CRISIS FACING MIGRANTS WHO ATTEMPT TO CROSS. 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 US POLICY TOWARD CUBA. 351785 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. AFTER LANDMARK BALLOT INITIATIVES IN 2012 LEGALIZED MARIJUANA IN WASHINGTON AND COLORADO, WOLA PROVIDED CRITICAL ASSISTANCE TO REFORM-MINDED LEGISLATORS IN URUGUAY - WHERE CONGRESS IS POISED TO LEGALIZE MARIJUANA - BY CHANNELING STRATEGIC AND PRACTICAL ADVICE FROM THE US EXPERTS WHO WORKED ON THE SUCCESSFUL STATE CAMPAIGNS. 215216 WOLA CHALLENGES THE EXPANDING ROLE OF THE MILITARY IN FOREIGN AND DOMESTIC POLICY MAKING 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 US GOVERNMENT MORE ACCOUNTABLE TO ITS CITIZENS BY RESEARCHING AND PUBLICIZING COPIOUS AMOUNTS OF DATA ABOUT US MILITARY ASSISTANCE TO LATIN AMERICA THAT WOULD NOT OTHERWISE HAVE BEEN REVEALED. IT ALSO BROUGHT GREATER AWARENESS TO UNITED STATES SECURITY PROGRAMS AND THEIR IMPACT ON MIGRANTS AT THE US-MEXICO BORDER. 193445 1708428 true true false true false false false false false false true false false false true true true false false true true false false false true false false false false false false false false false false false false false false false false true false false false false false false false false false true 7 0 false 20 true false false false false false false false false 0 false false false false false false false false false false X 18 17 false false false false false false false true true false false true true true true true true true true false X X Krystal Wubben 2027972171 1666 Connecticut Ave NW 400 Washington DC 20009 ERNEST COLLAZO 0.00 0.00 X 0 0 0 STEVEN BENNETT 0.00 0.00 X X 0 0 0 GORDON HANSON 0.00 0.00 X 0 0 0 JAY SCHWARTZ 0.00 0.00 X X 0 0 0 Karen Tramontano 0.00 0.00 X 0 0 0 JOE ELDRIDGE 0.00 0.00 X 0 0 0 CRISTINA EGUIZABAL 0.00 0.00 X X 0 0 0 Ethan Dorr Miller 0.00 0.00 X 0 0 0 Cynthia McClintock 0.00 0.00 X 0 0 0 Neil Jeffery 0.00 0.00 X 0 0 0 WILLIAM PHILIPP 0.00 0.00 X 0 0 0 Martin Coria 0.00 0.00 X 0 0 0 LEONOR BLUM 0.00 0.00 X 0 0 0 Lazaro Cardenas Batel 0.00 0.00 X 0 0 0 Nancy Belden 0.00 0.00 X 0 0 0 RACHEL GARST 0.00 0.00 X 0 0 0 VIC JOHNSON 0.00 0.00 X 0 0 0 JOY OLSON 40.00 0.00 X X 114112 0 11765 114112 11765 1 false false false 0 145250 1382528 87010 1527778 Publications 511190 301 301 301 12913 12913 0 0 0 87923 85510 2413 2413 2413 17010 145250 49998 -32988 -32988 0 0 Miscellaneous 1511 1511 1511 1511928 301 -16151 0 0 0 0 125877 101860 10119 13898 0 896041 725083 72027 98931 19222 15514 1538 2170 81398 65725 6518 9155 77834 62857 6234 8743 0 0 19718 16494 1523 1701 0 0 0 135001 133163 1500 338 0 12186 10327 788 1071 0 0 213071 176619 12089 24363 276230 266619 486 9125 4400 4400 31288 23820 3237 4231 0 0 21336 17265 1715 2356 7873 6361 634 878 staff development 14892 12644 2248 EQUIPMENT RENTAL 15824 13275 1024 1525 TELEPHONE 19237 15492 1747 1998 Printing and Publications 52794 47553 1438 3803 16657 6001 7350 3306 2040879 1708428 142611 189840 797441 309657 609467 547441 822834 507001 0 0 0 2428 3876 0 53428 48532 283190 139629 172075 143561 315182 713864 0 0 17646 9176 27056 27056 2817557 2310164 54699 63216 4500 2500 220999 215474 280198 281190 X 2046782 932577 490577 1096397 2537359 2028974 2817557 2310164 -528951 20566 X false true X true false X 1753244 1659403 1240462 2291640 1544788 8489537 0 0 1753244 1659403 1240462 2291640 1544788 8489537 4111774 4377763 93995 152095 174353 16771 12323 449537 0 1026 434 387 532 1511 3890 8942964 79999 0.48950 0.62420 X Part II, Line 10--Other income consists of the proceeds from the sales of publications produced by the organization in the course of its work. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false 1125 1125 1707324 1708449 235422 58856 false 215929 227588 228693 235422 907632 1361448 32560 13025 7360 1125 54070 53982 56897 57173 58856 226908 340362 12254 5288 17542 228715 102922 125793 54475 36707 17768 143561 DEFERRED RENT EXPENSE 198484 Deferred rent - current 16990 215474 X 1532494 20566 20566 1511928 1511928 2040879 2040879 2040879 Part X Part X : FIN48 Footnote 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 Organization's 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, 2012 or 2011. 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 2008. The Organization's policy is to classify income tax related interest and penalties in interest expense and other expenses, respectively. Central America 0 6 Program Services Advocacy 84337 Europe 0 3 Program Services Advocacy 10902 North America 0 5 Program Services Advocacy 45863 South America 0 15 Program Services Advocacy 94792 29 29 235894 235894 false false false false false false X X X X X X false DC Annual gala 162260 145250 17010 9300 34533 1075 5090 162260 145250 17010 9300 34533 1075 5090 49998 -32988 X 3 87010 false false false Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available WOLA'S FINANCIAL STATEMENTS ARE AVAILABLE ONLINE ON THEIR WEBSITE. GOVERNING DOCUMENTS AND THE CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. Form 990, Part VI, Line 15b Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees 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 5 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, Line 12c Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts 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, Line 11b Form 990, Part VI, Line 11b: Form 990 Review Process FORM 990 IS REVIEWED AND APPROVED BY MANAGEMENT AND BY ALL BOARD MEMBERS BEFORE IT IS FILED. Form 990, Part III, Line 4d Form 990, Part III, Line 4d: Other Program Services Description OTHER PROGRAM SERVICES 4: WOLA CHALLENGES THE EXPANDING ROLE OF THE MILITARY IN FOREIGN AND DOMESTIC POLICY MAKING 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 US GOVERNMENT MORE ACCOUNTABLE TO ITS CITIZENS BY RESEARCHING AND PUBLICIZING COPIOUS AMOUNTS OF DATA ABOUT US MILITARY ASSISTANCE TO LATIN AMERICA THAT WOULD NOT OTHERWISE HAVE BEEN REVEALED. IT ALSO BROUGHT GREATER AWARENESS TO UNITED STATES SECURITY PROGRAMS AND THEIR IMPACT ON MIGRANTS AT THE US-MEXICO BORDER.