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WOLA-2018-990-Public-Disclosure EXTENDED TO NOVEMBER 15, 2019 Return of Organization Exempt From Income Tax OMB No. 1545-0047 Form 990 Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) 2018 Department of the Treasury | Do not enter social security numbers on this form as it may be made public. Open to Public Internal Revenue Service | Go to www.irs.gov/Form990 for instructions and the latest information. Inspection A For the 2018 calendar year, or tax year beginning and ending BCheck if C Name of organization D Employer identification number applicable: Address change WASHINGTON OFFICE ON LATIN AMERICA Name change Doing business as WOLA 52-1249353 Initial return Number and street (or P.O. box if mail is not delivered to street address) Room/suite E Telephone number Final return/ 1666 CONNECTICUT AVENUE NW 400 (202)-797-2171 termin- ated City or town, state or province, country, and ZIP or foreign postal code G Gross receipts $ 4,505,685. Amended return WASHINGTON, DC 20009 H(a) Is this a group return Applica- tion F Name and address of principal officer:MATT CLAUSEN for subordinates? ~~ Yes X No pending SAME AS C ABOVE H(b) Are all subordinates included? Yes No I Tax-exempt status: X 501(c)(3) 501(c) ()§ (insert no.) 4947(a)(1) or 527 If "No," attach a list. (see instructions) J Website: | WWW.WOLA.ORG H(c) Group exemption number | K Form of organization: X Corporation Trust Association Other | LYear of formation:1981 M State of legal domicile: DC Part I Summary 1 Briefly describe the organization's mission or most significant activities: WOLA'S MISSION IS TO ADVANCE HUMAN RIGHTS AND SOCIAL JUSTICE IN THE AMERICAS. 2 Check this box | if the organization discontinued its operations or disposed of more than 25% of its net assets. 3 Number of voting members of the governing body (Part VI, line 1a) ~~~~~~~~~~~~~~~~~~~~ 3 21 4 Number of independent voting members of the governing body (Part VI, line 1b) ~~~~~~~~~~~~~~ 4 20 5 Total number of individuals employed in calendar year 2018 (Part V, line 2a) ~~~~~~~~~~~~~~~~ 5 32 6 Total number of volunteers (estimate if necessary) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 6 20 7 a Total unrelated business revenue from Part VIII, column (C), line 12 ~~~~~~~~~~~~~~~~~~~~ 7a 0. ActivitiesGovernance & b Net unrelated business taxable income from Form 990-T, line 38 •••••••••••••••••••••• 7b 9,680. Prior Year Current Year 8 Contributions and grants (Part VIII, line 1h) ~~~~~~~~~~~~~~~~~~~~~ 2,495,534. 4,334,388. 9 Program service revenue (Part VIII, line 2g) ~~~~~~~~~~~~~~~~~~~~~ 53,362. 55,521. 10 Investment income (Part VIII, column (A), lines 3, 4, and 7d) ~~~~~~~~~~~~~ 19,125. 21,929. Revenue 11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) ~~~~~~~~ 0. 0. 12 Total revenue - add lines 8 through 11 (must equal Part VIII, column (A), line 12) ••• 2,568,021. 4,411,838. 13 Grants and similar amounts paid (Part IX, column (A), lines 1-3) ~~~~~~~~~~~ 0. 0. 14 Benefits paid to or for members (Part IX, column (A), line 4) ~~~~~~~~~~~~~ 0. 0. 15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5-10) ~~~ 2,244,123. 2,385,129. 16a Professional fundraising fees (Part IX, column (A), line 11e)~~~~~~~~~~~~~~ 0. 0. b Total fundraising expenses (Part IX, column (D), line 25) | 403,336. Expenses 17 Other expenses (Part IX, column (A), lines 11a-11d, 11f-24e) ~~~~~~~~~~~~~ 1,149,566. 1,173,827. 18 Total expenses. Add lines 13-17 (must equal Part IX, column (A), line 25) ~~~~~~~ 3,393,689. 3,558,956. 19 Revenue less expenses. Subtract line 18 from line 12 •••••••••••••••• -825,668. 852,882. Beginning of Current Year End of Year 20 Total assets (Part X, line 16) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 3,255,706. 4,150,801. 21 Total liabilities (Part X, line 26) ~~~~~~~~~~~~~~~~~~~~~~~~~~~ 447,855. 530,731. Net Assets or Assets Net 2,807,851. 3,620,070. FundBalances 22 Net assets or fund balances. Subtract line 21 from line 20 •••••••••••••• Part II Signature Block Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge. Sign = Signature of officer Date Here MATT CLAUSEN, PRESIDENT = Type or print name and title Print/Type preparer's name Preparer's signature Date Check PTIN if Paid KATHLEEN M. FLAHERTY self-employed P00969957 Preparer Firm's name 9 MATTHEWS, CARTER & BOYCE Firm's EIN 9 54-1487262 Use Only Firm's address 9 12500 FAIR LAKES CIRCLE, SUITE 260 FAIRFAX, VA 22033 Phone no.703-218-3600 May the IRS discuss this return with the preparer shown above? (see instructions) ••••••••••••••••••••• X Yes No 832001 12-31-18 LHA For Paperwork Reduction Act Notice, see the separate instructions. Form 990 (2018) Form 990 (2018) WASHINGTON OFFICE ON LATIN AMERICA 52-1249353 Page 2 Part III Statement of Program Service Accomplishments Check if Schedule O contains a response or note to any line in this Part III •••••••••••••••••••••••••••• X 1 Briefly describe the organization's mission: WOLA'S MISSION IS TO ADVANCE HUMAN RIGHTS AND SOCIAL JUSTICE IN THE AMERICAS. 2 Did the organization undertake any significant program services during the year which were not listed on the prior Form 990 or 990-EZ? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Yes X No If "Yes," describe these new services on Schedule O. 3 Did the organization cease conducting, or make significant changes in how it conducts, any program services?~~~~~~ Yes X No If "Yes," describe these changes on Schedule O. 4 Describe the organization's program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported. 4a (Code: ) ( Expenses $ 573,741. including grants of $ ) (Revenue $ 250. ) HUMAN RIGHTS: WOLA IS A LEADING RESEARCH AND ADVOCACY ORGANIZATION ADVANCING HUMAN RIGHTS IN THE AMERICAS. WE SEEK PUBLIC POLICIES THAT PROTECT HUMAN RIGHTS AND RECOGNIZE HUMAN DIGNITY, SO JUSTICE MAY OVERCOME VIOLENCE. WOLA TACKLES PROBLEMS THAT TRANSCEND BORDERS AND REQUIRE DOMESTIC AND INTERNATIONAL SOLUTIONS. WE CREATE STRATEGIC PARTNERSHIPS WITH COURAGEOUS PEOPLE MAKING SOCIAL CHANGE-ADVOCACY ORGANIZATIONS, ACADEMICS, RELIGIOUS AND BUSINESS LEADERS, ARTISTS, AND POLICY MAKERS. TOGETHER, WE ADVOCATE FOR MORE JUST SOCIETIES IN THE AMERICAS. 4b (Code: ) ( Expenses $ 602,751. including grants of $ ) (Revenue $ 570. ) DRUG POLICY AND THE ANDES WOLA SUPPORTS DRUG POLICY REFORMS THROUGHOUT THE AMERICAS, AND AROUND THE WORLD, THAT EMPHASIZE THE CENTRALITY OF HUMAN RIGHTS, PUBLIC HEALTH, CITIZEN SECURITY, HARM REDUCTION, AND EVIDENCE-DRIVEN POLICY. IN 2018, WOLA PROVIDED HIGH-LEVEL ANALYSIS AND SUPPORT TO COUNTRIES ON THE PATH TO CREATING LEGALIZED, REGULATED CANNABIS MARKETS. WOLA PROVIDED POLICY ADVICE BASED ON YEARS OF RESEARCH AND DEEP REGIONAL EXPERTISE, AND MADE IMPORTANT BREAKTHROUGHS ON POTENTIAL SOLUTIONS TO THE ISSUE OF NON-COMPLIANCE WITH INTERNATIONAL DRUG TREATY OBLIGATIONS. BEYOND THIS, WOLA AND ITS PARTNERS SUCCESSFULLY INSERTED THE ISSUE OF WOMEN'S MASS INCARCERATION FOR LOW-LEVEL NON-VIOLENT DRUG OFFENSES INTO 4c (Code: ) ( Expenses $ 560,817. including grants of $ ) (Revenue $ 15,327. ) BORDER SECURITY, MIGRATION, AND MEXICO IN 2018 WOLA WORKED TO BLOCK THE MOST HARMFUL AND WASTEFUL U.S. POLICY PROPOSALS SURROUNDING SECURITY AT THE U.S.-MEXICO BORDER, WHILE PUSHING BACK AGAINST FALSE NARRATIVES AND MISLEADING CLAIMS FROM THE TRUMP ADMINISTRATION. WE EXPOSED ABUSES AGAINST MIGRANTS ON BOTH SIDES OF THE BORDER, AS A FIRST STEP TOWARD ENSURING GREATER ACCOUNTABILITY BY GOVERNMENT ACTORS. OUR DIGESTIBLE, ACTIONABLE ANALYSIS EMPOWERED ADVOCATES AND POLICYMAKERS ALIKE TO PUSH FOR RIGHTS-RESPECTING MIGRATION POLICIES IN THE UNITED STATES AND THE REGION. IN MEXICO, WOLA WORKED WITH CIVIL SOCIETY PARTNERS, HUMAN RIGHTS DEFENDERS, AND JOURNALISTS TO HOLD THE MEXICAN GOVERNMENT AND JUSTICE SYSTEM 4d Other program services (Describe in Schedule O.) (Expenses $ 1,095,510. including grants of $ ) (Revenue $ 39,374.) 4e Total program service expenses | 2,832,819. Form 990 (2018) 832002 12-31-18 SEE SCHEDULE O FOR CONTINUATION(S) 2 14480522 758571 WA72 2018.03050 WASHINGTON OFFICE ON LATIN WA72___1 Form 990 (2018) WASHINGTON OFFICE ON LATIN AMERICA 52-1249353 Page 3 Part IV Checklist of Required Schedules Yes No 1 Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule A~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 1 X 2 Is the organization required to complete Schedule B, Schedule of Contributors? ~~~~~~~~~~~~~~~~~~~~~~ 2 X 3 Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 3 X 4 Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 4 X 5 Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If "Yes," complete Schedule
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