Liabilities / Assets
33rd percentile
Higher debt load relative to assets than 33% of similar nonprofits.
990 • Fiscal year 2023 • EIN 04-3289466
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
33rd percentile
Higher debt load relative to assets than 33% of similar nonprofits.
Liabilities / Revenue
35th percentile
Higher debt load relative to revenue than 35% of similar nonprofits.
Net Margin
71st percentile
Higher net margin than 71% of similar nonprofits.
Top Officer Pay
83rd percentile
Higher top officer pay than 83% of similar nonprofits.
Top officer pay equals 9.1% of source-year revenue.
Asset Growth
64th percentile
Faster asset growth than 64% of similar nonprofits.
Revenue Growth
51st percentile
Faster revenue growth than 51% of similar nonprofits.
Assets
Up$3,548,760
Up $344,845 (+11%) from 2022
Net Assets
Up$3,499,069
Up $314,758 (+9.9%) from 2022
Liabilities
Up$49,691
Up $30,087 (+153%) from 2022
Revenue
Up$1,646,865
Up $111,828 (+7.3%) from 2022
Expenses
Down$1,370,186
Down $56,507 (-4.0%) from 2022
Net Income
Up$276,679
Up $168,335 (+155%) from 2022
The organization's primary mission is preventing cruelty to non-human animals, including advocating for their legal rights, by educating the public, including the legal profession, preparing litigation, litigating and publishing educational articles.
The Nonhuman Rights Project (NHRP) is the only civil rights organization in The United States dedicated solely to securing fundamental rights for nonhuman animals and the leading force in building a national and global nonhuman rights movement.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $1,389,287 | $2,237,661 | ▲ $848,374 |
| Savings and Temporary Cash Investments | $1,259,703 | $907,601 | ▼ $352,102 |
| Cash and Non-Interest-Bearing Accounts | $345,371 | $344,105 | ▼ $1,266 |
| Land, Buildings, and Equipment, Net | $3,331 | $46,827 | ▲ $43,496 |
| Prepaid Expenses and Deferred Charges | $19,926 | $12,560 | ▼ $7,366 |
| Pledges and Grants Receivable | $149,953 | $6 | ▼ $149,947 |
| Total Assets | $3,203,915 | $3,548,760 | ▲ $344,845 |
| Other Assets Total | $36,344 | - | - |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $19,604 | $49,691 | ▲ $30,087 |
| Total Liabilities | $19,604 | $49,691 | ▲ $30,087 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $3,184,311 | $3,499,069 | ▲ $314,758 |
| Total Net Assets Fund Balance | $3,184,311 | $3,499,069 | ▲ $314,758 |
| Total Liabilities and Net Assets / Fund Balance | $3,203,915 | $3,548,760 | ▲ $344,845 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $46,827 | $18,320 | $65,147 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Margaret Cusack | Secretary | FT | $144,200 | $5,850 | $150,050 |
| Steven M Wise | Former President | FT | $102,443 | $3,900 | $106,343 |
| Spencer Lo | Senior Staff Attorney | FT | $100,157 | - | $100,157 |
| Gail Price-Wise | President & Treasurer | PT | $32,900 | $5,850 | $38,750 |
| Name | Title |
|---|---|
| Jane Berkey | Director |
| Jane Goodall | Director |
| Jeff Fraser | Director |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $909,560 |
| Other Expenses | $460,626 |
| Total Fundraising Expense | $123,259 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $473,708 | $3,138 | $47,640 | $524,486 |
| Current Officers, Directors, Trustees, and Key Employees | $223,124 | $34,307 | $22,112 | $279,543 |
| Payroll Taxes | $57,066 | $3,761 | $5,845 | $66,672 |
| Fees for Services Accounting | - | $47,706 | - | $47,706 |
| Other Employee Benefits | $31,478 | $4,337 | $3,044 | $38,859 |
| Office Expenses | $12,188 | $16,812 | $416 | $29,416 |
| Other Expenses | $23,418 | $23,456 | $44,202 | $23,456 |
| Fees for Services Other | $9,999 | $8,450 | - | $18,449 |
| Depreciation Depletion | - | $12,346 | - | $12,346 |
| Insurance | $32 | $9,807 | - | $9,839 |
| Fees for Services Legal | - | $3,713 | - | $3,713 |
| Travel | $707 | - | - | $707 |
| Total Functional Expenses | $1,079,078 | $167,849 | $123,259 | $1,370,186 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $1,984,816 |
| Expenses per Audited Statements | $1,370,186 |
| Total Expenses per Form 990 | $1,370,186 |
| Expenses Not Reported on Form 990 | $614,630 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Steven Wise, former President, and Gail Price-Wise, President, have a family relationship.”
“The NhRP bylaws were revised in 2023 wtih regard to the schedule of Board meetings, to allow for the creation of an emeritus board, with respect to provisions related to the election of officers and board compensation, and the addition of language regarding an executive director.”
“There are no committees with authority to act on behalf of The Board.”
“Nonhuman Rights Project Inc, has its form 990 prepared by an outside accounting firm and has established the following review process to ensure that the information reported is complete and accurate. When the form 990 has been prepared, it is electronically sent to the in-house bookkeeper and two members of The Board for review. Any comments are then grouped, summarized and provided to the outside accountants. Each issue is documented and addressed until the return is finalized and approved for filing.”
“Annually all Board members and officers of The Organization must fill out a conflict of interest disclosure. In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors and members of committees with governing Board delegated powers considering the proposed transaction or arrangement.After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the governing Board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining Board or committee members shall decide if a conflict of interest exists.”
“The Board determines compensation for The Organizations Board President and Executive Director. Compensation comparability data for similiarly situated organizations is presented to all Board members. Independent Board members vote on compensation decisions according to the process outlined in our bylaws. Decisions are recorded in board minutes and resolutions.”
“The Board determines compensation for The Organizations CEO and Vice President. Compensation comparability data for similiarly situated organizations is presented to all Board members. Independent Board members vote on compensation decisions according to the process outlined in our bylaws. Decisions are recorded in board minutes and resolutions.”
“The Organizations governing documents, conflict of interest policy, and financial statements are available upon request.”
“Program Service Accomplishments:The Nonhuman Rights Project (NhRP) is the only civil rights organization in the United States dedicated solely to securing fundamental rights for nonhuman animals and the leading force in building a national and global nonhuman rights movement. Based on years of rigorous research and driven by the same values and principles of justice that underlie human civil rights, our unique litigation challenges an archaic, unjust, millennia-old legal status quo that sees all nonhuman animals as legal things with no rights. In the ten years since the NhRP filed our first lawsuits seeking captive chimpanzees and elephants right to liberty through writs of habeas corpus, we have achieved important legal firsts, catalyzed a global conversation about the urgency and importance of nonhuman rights, and inspired and empowered people around the world to join the fight. Increasingly, and as a direct result of the NhRPs unique work, courts and legislatures are beginning to recognize the systemic problem of nonhuman animals rightlessness, the suffering it has caused them, and the ways it undermines the values and principles of justice on which our own human rights depend. At the same time, our grassroots advocacy campaigns invite members of the public to join us in calling for recognition of nonhuman rights and demanding the release of our clients to sanctuaries where their right to bodily liberty will be respected.Indicators of success and populations served:Litigation: In 2023, we expanded our litigation into three new states on behalf of fourteen new clients, incorporating the historic dissenting opinions issued in Happy the elephants case in 2022 as well as new expert affidavits. In June 2023, we filed our first habeas corpus lawsuit in Colorado, demanding the right to liberty and release to sanctuary of five elephants held in captivity in the Cheyenne Mountain Zoo. Jambo, Kimba, LouLou, Lucky, and Missy were born in the wild in Africa, taken from their herds when they were babies, and imported to the US in the 1970s and 1980s. An indicator of progress in this case can be found in a December 2023 decision by a lower court judge, who found that as a matter of pure justice, the NhRP has made a persuasive case that elephants are entitled to be treated with the dignity befitting their species; and that that cannot be done, no matter how conscientious those who care for them may be, if they are confined in zoos that lack the substantial acreage needed to allow them to flourish. However, despite recognizing the injustice inflicted upon these elephants, the judge concluded that habeas corpus is unavailable to remedy the legal wrong of their imprisonment. The NhRP is appealing this decision to Colorados highest court.In November 2022, we filed our first habeas corpus lawsuit in Hawaii, demanding the right to liberty and release to sanctuary of two elephants held in captivity in the Honolulu Zoo. Mari and Vaigai were born in the wild in India, taken from their herds when they were young, and imported to the US in 1982 and 1992 respectively. Both were given to the municipally-owned Honolulu Zoo as a gift from the Indian government and then Prime Minister Indira Gandhi. The City and County of Honolulu, Department of Enterprise Services, its Director Dita Holifield, and Honolulu Zoo Director Linda Santos are named as respondents in the lawsuit. An indicator of progress in this case can be found in the fact that the lower court judge ordered oral argument soon after we filed, giving us close to an hour to make our case, which is atypical at such an early stage of litigation. While the judge asked probing questions and took a philosophical approach to the argumentsan indication of how seriously courts are now taking the issue of nonhuman rightshe ultimately denied the petition. The NhRP is appealing this decision to a Hawaii intermediate appellate court. In December 2023, we filed our first habeas corpus lawsuit in Michigan, de”
“The Organization follows the Financial Accounting Standards Board Accounting Standards Codification, which provides guidance on accounting for uncertainty in income taxes recognized in The Organizations financial statements, if any. At year end, The Organization had no unrecognized tax benefits related to uncertain tax positions in its information return that would qualify for either recognition or disclosure in its financial statements. The Organizations policy would be to recognize interest and penalties on tax positions related to its unrecognized tax benefits in income tax expense in the financial statements. Through year end, there have been no matters that would have resulted in an accrual for interest and/or penalties. Generally, the tax years before 2019 are no longer subject to examination by federal, state, or local taxing authorities.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/ActivityOrMissionDesc | 0 | The Nonhuman Rights Project (NHRP) is the only civil rights organization in The United States dedicated solely to securing fundamental rights for nonhuman animals and the leading force in building a national and global nonhuman rights movement. |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | The Organization follows the Financial Accounting Standards Board Accounting Standards Codification, which provides guidance on accounting for uncertainty in income taxes recognized in The Organizations financial statements, if any. At year end, The Organization had no unrecognized tax benefits related to uncertain tax positions in its information return that would qualify for either recognition or disclosure in its financial statements. The Organizations policy would be to recognize interest and penalties on tax positions related to its unrecognized tax benefits in income tax expense in the financial statements. Through year end, there have been no matters that would have resulted in an accrual for interest and/or penalties. Generally, the tax years before 2019 are no longer subject to examination by federal, state, or local taxing authorities. |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Steven Wise, former President, and Gail Price-Wise, President, have a family relationship. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The NhRP bylaws were revised in 2023 wtih regard to the schedule of Board meetings, to allow for the creation of an emeritus board, with respect to provisions related to the election of officers and board compensation, and the addition of language regarding an executive director. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | There are no committees with authority to act on behalf of The Board. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Nonhuman Rights Project Inc, has its form 990 prepared by an outside accounting firm and has established the following review process to ensure that the information reported is complete and accurate. When the form 990 has been prepared, it is electronically sent to the in-house bookkeeper and two members of The Board for review. Any comments are then grouped, summarized and provided to the outside accountants. Each issue is documented and addressed until the return is finalized and approved for filing. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Annually all Board members and officers of The Organization must fill out a conflict of interest disclosure. In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors and members of committees with governing Board delegated powers considering the proposed transaction or arrangement.After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the governing Board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining Board or committee members shall decide if a conflict of interest exists. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | The Board determines compensation for The Organizations Board President and Executive Director. Compensation comparability data for similiarly situated organizations is presented to all Board members. Independent Board members vote on compensation decisions according to the process outlined in our bylaws. Decisions are recorded in board minutes and resolutions. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | The Board determines compensation for The Organizations CEO and Vice President. Compensation comparability data for similiarly situated organizations is presented to all Board members. Independent Board members vote on compensation decisions according to the process outlined in our bylaws. Decisions are recorded in board minutes and resolutions. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | The Organizations governing documents, conflict of interest policy, and financial statements are available upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Program Service Accomplishments:The Nonhuman Rights Project (NhRP) is the only civil rights organization in the United States dedicated solely to securing fundamental rights for nonhuman animals and the leading force in building a national and global nonhuman rights movement. Based on years of rigorous research and driven by the same values and principles of justice that underlie human civil rights, our unique litigation challenges an archaic, unjust, millennia-old legal status quo that sees all nonhuman animals as legal things with no rights. In the ten years since the NhRP filed our first lawsuits seeking captive chimpanzees and elephants right to liberty through writs of habeas corpus, we have achieved important legal firsts, catalyzed a global conversation about the urgency and importance of nonhuman rights, and inspired and empowered people around the world to join the fight. Increasingly, and as a direct result of the NhRPs unique work, courts and legislatures are beginning to recognize the systemic problem of nonhuman animals rightlessness, the suffering it has caused them, and the ways it undermines the values and principles of justice on which our own human rights depend. At the same time, our grassroots advocacy campaigns invite members of the public to join us in calling for recognition of nonhuman rights and demanding the release of our clients to sanctuaries where their right to bodily liberty will be respected.Indicators of success and populations served:Litigation: In 2023, we expanded our litigation into three new states on behalf of fourteen new clients, incorporating the historic dissenting opinions issued in Happy the elephants case in 2022 as well as new expert affidavits. In June 2023, we filed our first habeas corpus lawsuit in Colorado, demanding the right to liberty and release to sanctuary of five elephants held in captivity in the Cheyenne Mountain Zoo. Jambo, Kimba, LouLou, Lucky, and Missy were born in the wild in Africa, taken from their herds when they were babies, and imported to the US in the 1970s and 1980s. An indicator of progress in this case can be found in a December 2023 decision by a lower court judge, who found that as a matter of pure justice, the NhRP has made a persuasive case that elephants are entitled to be treated with the dignity befitting their species; and that that cannot be done, no matter how conscientious those who care for them may be, if they are confined in zoos that lack the substantial acreage needed to allow them to flourish. However, despite recognizing the injustice inflicted upon these elephants, the judge concluded that habeas corpus is unavailable to remedy the legal wrong of their imprisonment. The NhRP is appealing this decision to Colorados highest court.In November 2022, we filed our first habeas corpus lawsuit in Hawaii, demanding the right to liberty and release to sanctuary of two elephants held in captivity in the Honolulu Zoo. Mari and Vaigai were born in the wild in India, taken from their herds when they were young, and imported to the US in 1982 and 1992 respectively. Both were given to the municipally-owned Honolulu Zoo as a gift from the Indian government and then Prime Minister Indira Gandhi. The City and County of Honolulu, Department of Enterprise Services, its Director Dita Holifield, and Honolulu Zoo Director Linda Santos are named as respondents in the lawsuit. An indicator of progress in this case can be found in the fact that the lower court judge ordered oral argument soon after we filed, giving us close to an hour to make our case, which is atypical at such an early stage of litigation. While the judge asked probing questions and took a philosophical approach to the argumentsan indication of how seriously courts are now taking the issue of nonhuman rightshe ultimately denied the petition. The NhRP is appealing this decision to a Hawaii intermediate appellate court. In December 2023, we filed our first habeas corpus lawsuit in Michigan, de |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Officer directors etc family relationship Part VI line 2 |
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| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990 governing body review Part VI line 11 |
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| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | CEO executive director top management comp Part VI line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other officer or key employee compensation Part VI line 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Governing documents etc available to public Part VI line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | General explanation attachment |
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Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.