2012-08-13T10:43:48-07:00 2011-12-31 Bell & Frech LLC 1 High Street Brookeville MD 20833 990 2011-01-01 521249353 Washington Office On Latin America WASH 2027972171 1666 Connecticut Avenue NW Washington DC 20009 JOY OLSON 2012-08-13 true Carole Carlson CPA 3012608600 2011 2016-02-24 21:20:13Z 2369061 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. 21 20 20 0 1206894 2273748 19580 60118 22210 16771 -7188 -27838 1241496 2322799 0 0 1068610 1141176 0 265906 902037 815576 1970647 1956752 -729151 366047 2458816 2817557 283612 280198 2175204 2537359 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 778836 7420 CORE PROGRAMS: WOLA PROMOTES HUMAN RIGHTS, DEMOCRACY EQUITABLE DEVELOPMENT IN LATIN AMERICA AND THE CARIBBEAN, AND MONITORS THE IMPACT OF THE U.S. FOREIGN POLICY IN THESE AREAS. 350140 PROMOTES HUMANE AND EFFECTIVE DRUG POLICY IN LATIN AMERICA. 233298 52698 PROMOTES A COMPREHENSIVE APPROACH TO VIOLENCE IN CENTRAL AMERICA WITH A FOCUS ON PREVENTION. 211594 1573868 true true false true false false false false false false true false false false true true true false false false false 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 8 0 false 20 true false false false false false false false false true true false 0 false false false false false false false false false false false X 21 20 false false false false false false false true true false false false true true true true true true true true false false X X WOLA 2027972171 1666 Connecticut Ave NW 400 Washington DC 20009 ERNEST COLLAZO 0.00 X 0 0 0 STEVEN BENNETT 0.00 X X 0 0 0 GORDON HANSON 0.00 X 0 0 0 LEE ZEIGLER 0.00 X 0 0 0 JAY SCHWARTZ 0.00 X X 0 0 0 ADRIANA ERMOLI 0.00 X 0 0 0 Karen Tramontano 0.00 X 0 0 0 JOE ELDRIDGE 0.00 X 0 0 0 CRISTINA EGUIZABAL 0.00 X X 0 0 0 Ethan Dorr Miller 0.00 X 0 0 0 Cynthia McClintock 0.00 X 0 0 0 Neil Jeffery 0.00 X 0 0 0 WILLIAM PHILIPP 0.00 X 0 0 0 Martin Coria 0.00 X 0 0 0 MORRIS PANNER 0.00 X 0 0 0 LEONOR BLUM 0.00 X 0 0 0 Lazaro Cardenas Batel 0.00 X 0 0 0 MARK MURRAY 0.00 X 0 0 0 RACHEL GARST 0.00 X 0 0 0 VIC JOHNSON 0.00 X 0 0 0 JOY OLSON 40.00 X X 109601 0 9334 109601 9334 1 false false false 0 114286 2159462 41980 2273748 WORKSHOP CONSULTANCY 541610 60118 60118 60118 16771 16771 0 0 0 0 17892 114286 46262 -28370 -28370 0 0 Miscellaneous 532 532 532 2322799 60118 -11067 0 0 0 0 118935 90236 8064 20635 0 832941 631959 56474 144508 23626 17912 1602 4112 91945 69714 6236 15995 73729 55904 5000 12825 0 0 19046 14224 1577 3245 0 0 0 200332 191851 400 8081 0 9231 8363 -744 1612 0 0 190212 144894 12241 33077 199921 193826 302 5793 0 79653 74129 3674 1850 0 0 37754 12890 21916 2948 7541 5720 513 1308 TELEPHONE 14946 11485 1107 2354 subscriptions 5198 3871 349 978 Printing and Publications 25609 22155 583 2871 EQUIPMENT RENTAL 12167 9526 762 1879 DUES 4510 3558 333 619 9456 11651 -3411 1216 1956752 1573868 116978 265906 675610 797441 1351195 609467 128751 822834 0 0 0 3386 2428 0 45344 53428 283696 111621 202064 172075 315182 0 0 25410 17646 27056 27056 2458816 2817557 65722 54699 4500 217890 220999 283612 280198 X 1796020 2046782 379184 490577 2175204 2537359 2458816 2817557 X 366047 -3892 X false true true X false false X 1569527 1753244 1659403 1240462 2291640 8514276 0 0 1569527 1753244 1659403 1240462 2291640 8514276 2882731 5631545 61808 93995 152095 174353 16771 499022 0 6439 1026 434 387 532 8818 9022116 79698 0.62420 0.45390 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 7360 7360 1566508 1573868 228693 57173 false 237987 215929 227588 228693 910197 1365296 17991 32560 13025 7360 70936 59497 53982 56897 57173 227549 341324 1143 12254 5288 18685 228715 80050 148665 54981 31571 23410 172075 DEFERRED RENT EXPENSE 204009 Deferred rent - current 16990 220999 2322799 1956752 366047 -3892 -3892 362155 2322799 2322799 2322799 1956752 1956752 1956752 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, 2011 or 2010. 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. X X X X X X false DC Annual gala 132178 114286 17892 10273 30109 450 5430 132178 114286 17892 10273 30109 450 5430 46262 -28370 X 2 41980 quoted price 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 11 Form 990, Part VI, Line 11: 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: CHALLENGE THE EXPANDING ROLE OF THE MILITARY IN FOREIGN AND DOMESTIC POLICY MAKING AND SUPPORT ACCOUNTABLE CIVILIAN CONTROL OF DEFENSE FORCES, A CLEAR SEPARATION BETWEEN POLICE AND MILITARY FUNCTIONS, AND PEACEFUL COLLABORATION TO REDUCE THREATS AND RESOLVE CONFLICTS.