Civic Intelligence

Human Rights Education Associates Inc

EIN 04-3428879 • 501(c)3 • Cambridge, MA

Profile

To engage in the dissemination of education in and for human rights at the international, regional, country and local levels as proclaimed in the universal declaration of human rights and other human rights documents. The organization is dedicated to quality education and training to promote understanding, attitudes, and actions to protect human rights, and to foster the development of peaceable, free and just communities.

689 Massachusetts AvenueCambridge, MA 02139

www.hrea.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

85th percentile

0.44x

Higher debt load relative to assets than 85% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

64th percentile

0.06x

Higher debt load relative to revenue than 64% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

21st percentile

-12%

Higher net margin than 21% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

87th percentile

$102,016

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 14.9% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

6th percentile

-48%

Faster asset growth than 6% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

26th percentile

-9.5%

Faster revenue growth than 26% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Down

$93,939

Down $86,306 (-48%) from 2013

Liabilities

Down

$41,749

Down $691 (-1.6%) from 2013

Net Assets

Down

$52,190

Down $85,615 (-62%) from 2013

Revenue

Down

$684,978

Down $71,700 (-9.5%) from 2013

Expenses

Down

$770,593

Down $2,767 (-0.4%) from 2013

Net Income

Down

-$85,615

Down $68,933 (-413%) from 2013

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200K$150K$100K$50K$0Assets 2010: $132,902Liabilities 2010: $13,628Net Assets 2010: $119,2742010Assets 2011: $190,015Liabilities 2011: $36,810Net Assets 2011: $153,2052011Assets 2012: $163,099Liabilities 2012: $8,612Net Assets 2012: $154,4872012Assets 2013: $180,245Liabilities 2013: $42,440Net Assets 2013: $137,8052013Assets 2014: $93,939Liabilities 2014: $41,749Net Assets 2014: $52,1902014

Highlighted filing

2014

Assets$93,939
Liabilities$41,749
Net Assets$52,190

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KExpenses 2010: $627,6232010Revenue 2011: $665,076Expenses 2011: $631,145Net Income 2011: $33,9312011Expenses 2012: $615,6302012Revenue 2013: $756,678Expenses 2013: $773,360Net Income 2013: -$16,6822013Revenue 2014: $684,978Expenses 2014: $770,593Net Income 2014: -$85,6152014

Highlighted filing

2014

Revenue$684,978
Expenses$770,593
Net Income-$85,615

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 16, 2015
Return Version
2014v5.0
Gross Receipts
$684,978
Mission and Program Overview

Mission

To engage in the dissemination of education in and for human rights at the international, regional, country and local levels as proclaimed in the universal declaration of human rights and other human rights documents. The organization is dedicated to quality education and training to promote understanding, attitudes, and actions to protect human rights, and to foster the development of peaceable, free and just communities.

The organization provides education in human rights on an international, national and local level.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$84,154$44,942▼ $39,212
Accounts Receivable$82,837$25,894▼ $56,943
Cash and Non-Interest-Bearing Accounts$3,995$16,290▲ $12,295
Prepaid Expenses and Deferred Charges$3,715$3,569▼ $146
Land, Buildings, and Equipment, Net$5,544$3,244▼ $2,300
Total Assets$180,245$93,939▼ $86,306
Liabilities
Other Liabilities$29,000$29,000→ $0
Accounts Payable and Accrued Expenses$13,440$12,749▼ $691
Total Liabilities$42,440$41,749▼ $691
Net Assets / Fund Balance
Unrestricted Net Assets$137,805$52,190▼ $85,615
Total Net Assets Fund Balance$137,805$52,190▼ $85,615
Total Liabilities and Net Assets / Fund Balance$180,245$93,939▼ $86,306

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,244$21,532$24,776
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Frank ElbersExecutive DirectorFT$84,546$17,470$102,016

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$5,006
Program Service Revenue
$679,964
Investment Income
$8
Other Revenue
$0
All Other Contributions
$5,006
Change in Net Assets
$-85,615

Audited Revenue Reconciliation

Revenue per Audited Statements
$684,978
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$17,320
Total Revenue per Audited Statements
$702,298
Total Revenue per Form 990
$684,978
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$522,672
Other Expenses$247,921
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$323,618--$323,618
Current Officers, Directors, Trustees, and Key Employees$106,305$12,682-$118,987
Other Employee Benefits$41,074$2,620-$43,694
Payroll Taxes$35,358$1,015-$36,373
All Other Expenses$16,308$10,407-$26,715
Occupancy-$24,623-$24,623
Travel$13,656--$13,656
Fees for Services Accounting-$6,425-$6,425
Other Expenses$7,743$6,162-$6,162
Depreciation Depletion-$3,970-$3,970
Office Expenses$1,295$1,295-$2,590
Total Functional Expenses$686,437$84,156$0$770,593

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$787,913
Expenses per Audited Statements$770,593
Total Expenses per Form 990$770,593
Expenses Not Reported on Form 990$17,320
Expenses Not Reported on Financial Statements$0
International Activity

International Summary

Offices
1
Employees
1
Spending
$0

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
EuropeProgram Services.Curriculum Consultancy, Teacher Training, Conference Facilitation and Staff Training.11-
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Grantor$29,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

The executive director, who is a board member is married to a key employee.

Form 990, Part VI, Section B, Line 11

The organization distributes a copy of the 990 to all of the board members for review and comment before the return is actually filed.

Form 990, Part VI, Section B, Line 12C

Employees and directors are required to complete a conflict of interest disclosure statement annually which is reviewed by the executive director. To date there have been no conflicts of interest.

Form 990, Part VI, Section B, Line 15

The salaries of the executive director and the director of programs must be approved annually by the board of directors. Salary increases to date have mainly been cost of living only and have thus applied to all hrea employees. These increases were added to a base salary already approved by the board. The board took into account equivalent salaries paid to executive staff of educational non-profits as well as hrea's resources.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Human Rights Education Associates Inc
EIN
04-3428879
Phone
6173014303
Address
689 MASSACHUSETTS AVENUE, CAMBRIDGE, MA 02139

Signing Officer

Name
Frank Elbers
Title
Executive Director
Phone
6173014303
Signed
2015-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Frank Elbers
Formed
1999
Legal Domicile
Ma
Voting Board Members
10
Independent Board Members
9
Employees
8
Volunteers
15

Preparer

Firm
Hughes and Company Pc
Address
ONE WEST FOSTER STREET, MELROSE, MA 02176
Preparer
John S Mcnamara
Phone
7816657100
Supplemental Narrative

Financial Statement Notes

Schedule D, Part XIII

The organization follows the accounting for uncertainty in income taxes standard which requires the organization to report uncertain tax positions, related interest and penalties, and to adjust its assets and liabilities related to unrecognized tax benefits and accrued interest and penalties accordingly. As of december 31, 2014 the organization determined that there are no material unrecognized tax benefits to report. Information returns filed for the years ended december 31, 2013, 2012 and 2011 remain subject to examination by the internal revenue service and the commonwealth of massachusetts. The organization does not expect that the amounts of unrecognized tax benefits will change significantly within the next twelve months.

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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0756661
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0616883
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0665033
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0629322
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03352869
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt08
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt017
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt029
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt043
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt035
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0132
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct00.99990
IRS990ScheduleA/PublicSupportTotal170Amt03352869
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0684970
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0756661
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0616883
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0665033
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0629322
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03352869
IRS990ScheduleA/TotalSupportAmt03353001
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt017320
IRS990ScheduleD/DonatedServicesUseFcltsAmt017320
IRS990ScheduleD/ExpensesNotReportedAmt017320
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0770593
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03244
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt021532
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt024776
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt029000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO GRANTOR
IRS990ScheduleD/RevenueNotReportedAmt017320
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0684978
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION FOLLOWS THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES STANDARD WHICH REQUIRES THE ORGANIZATION TO REPORT UNCERTAIN TAX POSITIONS, RELATED INTEREST AND PENALTIES, AND TO ADJUST ITS ASSETS AND LIABILITIES RELATED TO UNRECOGNIZED TAX BENEFITS AND ACCRUED INTEREST AND PENALTIES ACCORDINGLY. AS OF DECEMBER 31, 2014 THE ORGANIZATION DETERMINED THAT THERE ARE NO MATERIAL UNRECOGNIZED TAX BENEFITS TO REPORT. INFORMATION RETURNS FILED FOR THE YEARS ENDED DECEMBER 31, 2013, 2012 AND 2011 REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND THE COMMONWEALTH OF MASSACHUSETTS. THE ORGANIZATION DOES NOT EXPECT THAT THE AMOUNTS OF UNRECOGNIZED TAX BENEFITS WILL CHANGE SIGNIFICANTLY WITHIN THE NEXT TWELVE MONTHS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PART XIII
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03244
IRS990ScheduleD/TotalExpensesPerForm990Amt0770593
IRS990ScheduleD/TotalLiabilityAmt029000
IRS990ScheduleD/TotalRevenuePerForm990Amt0684978
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0702298
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0787913
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt01
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt01
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0EUROPE
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0CURRICULUM CONSULTANCY, TEACHER TRAINING, CONFERENCE FACILITATION AND STAFF TRAINING.
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0PROGRAM SERVICES.
IRS990ScheduleF/BoycottCountriesInd00
IRS990ScheduleF/ContinuationSpentAmt00
IRS990ScheduleF/ContinutationTotalEmployeeCnt00
IRS990ScheduleF/ContinutationTotalOfficeCnt00
IRS990ScheduleF/ForeignCorpOwnershipInd00
IRS990ScheduleF/ForeignPartnershipInd00
IRS990ScheduleF/GrantRecordsMaintainedInd01
IRS990ScheduleF/InterestInForeignTrustInd00
IRS990ScheduleF/PassiveForeignInvestmestCoInd00
IRS990ScheduleF/SubtotalEmployeesCnt01
IRS990ScheduleF/SubtotalOfficesCnt01
IRS990ScheduleF/SubtotalSpentAmt00
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0GRANT FUNDS ARE TRANSMITTED ONLY AS PART OF FORMAL INTER-INSTITUTIONAL AGREEMENTS BETWEEN HREA AND FOREIGN ORGANIZATIONAL RECIPIENTS. THESE RECIPIENTS MUST BE REGISTERED NON-PROFIT OR EDUCATIONAL ORGANIZATIONS IN THEIR COUNTRY, IN GOOD STANDING. GRANT FUNDS ARE TRANSFERRED FOLLOWING AN AGREEMENT ON THE BUDGET ITEMS. A RECEIPT OF THE WIRE TRANSFER IS REQUIRED. A FINANCIAL REPORT MUST BE SUBMITTED TO HREA ON THE EXPENDITURES, IN ACCORDANCE WITH THE AGREED UPON BUDGET.
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleF/TotalEmployeeCnt01
IRS990ScheduleF/TotalOfficeCnt01
IRS990ScheduleF/TotalSpentAmt00
IRS990ScheduleF/TransferToForeignCorpInd00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE DIRECTOR, WHO IS A BOARD MEMBER IS MARRIED TO A KEY EMPLOYEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DISTRIBUTES A COPY OF THE 990 TO ALL OF THE BOARD MEMBERS FOR REVIEW AND COMMENT BEFORE THE RETURN IS ACTUALLY FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EMPLOYEES AND DIRECTORS ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE STATEMENT ANNUALLY WHICH IS REVIEWED BY THE EXECUTIVE DIRECTOR. TO DATE THERE HAVE BEEN NO CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE SALARIES OF THE EXECUTIVE DIRECTOR AND THE DIRECTOR OF PROGRAMS MUST BE APPROVED ANNUALLY BY THE BOARD OF DIRECTORS. SALARY INCREASES TO DATE HAVE MAINLY BEEN COST OF LIVING ONLY AND HAVE THUS APPLIED TO ALL HREA EMPLOYEES. THESE INCREASES WERE ADDED TO A BASE SALARY ALREADY APPROVED BY THE BOARD. THE BOARD TOOK INTO ACCOUNT EQUIVALENT SALARIES PAID TO EXECUTIVE STAFF OF EDUCATIONAL NON-PROFITS AS WELL AS HREA'S RESOURCES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0180245
IRS990/TotalAssetsEOYAmt093939
IRS990/TotalAssetsGrp/BOYAmt0180245
IRS990/TotalAssetsGrp/EOYAmt093939
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt05006
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt084156
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0686437
IRS990/TotalFunctionalExpensesGrp/TotalAmt0770593
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt042440
IRS990/TotalLiabilitiesEOYAmt041749
IRS990/TotalLiabilitiesGrp/BOYAmt042440
IRS990/TotalLiabilitiesGrp/EOYAmt041749
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0137805
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt052190
IRS990/TotalOtherCompensationAmt017470
IRS990/TotalProgramServiceExpensesAmt0686437
IRS990/TotalProgramServiceRevenueAmt0679964
IRS990/TotalReportableCompFromOrgAmt084546
IRS990/TotalRevenueGrp/ExclusionAmt08
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0679964
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0684978
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0180245
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt093939
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt013656
IRS990/TravelGrp/TotalAmt013656
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0137805
IRS990/UnrestrictedNetAssetsGrp/EOYAmt052190
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0689 MASSACHUSETTS AVENUE
IRS990/USAddress/CityNm0CAMBRIDGE
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd002139

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