Civic Intelligence

Human Rights Watch Inc

990 • Fiscal year 2014 • EIN 13-2875808

Jul 01, 2013 to Jun 30, 2014 • Filed on May 11, 2015

350 Fifth Avenue 34th FloorSuiteNew York, NY 10118

(212) 290-4700

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

11th percentile

0.02x

Higher debt load relative to assets than 11% of similar nonprofits.

2014 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2014

Liabilities / Revenue

9th percentile

0.06x

Higher debt load relative to revenue than 9% of similar nonprofits.

2014 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2014

Net Margin

64th percentile

10%

Higher net margin than 64% of similar nonprofits.

2014 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2014

Top Officer Pay

56th percentile

$516,759

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 0.7% of source-year revenue.

2014 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2014

Asset Growth

61st percentile

8.1%

Faster asset growth than 61% of similar nonprofits.

2014 filings • 501(c)3 • $100M-$250M nonprofits • Annualized from 2013 to 2014

Revenue Growth

83rd percentile

25%

Faster revenue growth than 83% of similar nonprofits.

2014 filings • 501(c)3 • $100M-$250M nonprofits • Annualized from 2013 to 2014

Assets

Up

$246,423,495

Up $18,403,334 (+8.1%) from 2013

Net Assets

Up

$241,604,108

Up $18,457,532 (+8.3%) from 2013

Liabilities

Down

$4,819,387

Down $54,198 (-1.1%) from 2013

Revenue

Up

$74,214,883

Up $14,872,690 (+25%) from 2013

Expenses

Up

$66,646,014

Up $3,589,475 (+5.7%) from 2013

Net Income

Up

$7,568,869

Up $11,283,215 (+304%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$300M$200M$100M$0Assets 2010: $113,930,678Liabilities 2010: $2,928,308Net Assets 2010: $111,002,3702010Assets 2011: $215,273,019Liabilities 2011: $3,239,573Net Assets 2011: $212,033,4462011Assets 2012: $229,511,883Liabilities 2012: $5,690,745Net Assets 2012: $223,821,1382012Assets 2013: $228,020,161Liabilities 2013: $4,873,585Net Assets 2013: $223,146,5762013Assets 2014: $246,423,495Liabilities 2014: $4,819,387Net Assets 2014: $241,604,1082014Assets 2015: $240,275,592Liabilities 2015: $5,862,895Net Assets 2015: $234,412,6972015Assets 2016: $220,621,008Liabilities 2016: $5,969,108Net Assets 2016: $214,651,9002016Assets 2017: $211,044,860Liabilities 2017: $6,062,961Net Assets 2017: $204,981,8992017Assets 2018: $221,073,036Liabilities 2018: $7,579,466Net Assets 2018: $213,493,5702018Assets 2019: $217,613,864Liabilities 2019: $8,195,289Net Assets 2019: $209,418,5752019Assets 2020: $201,979,141Liabilities 2020: $10,808,042Net Assets 2020: $191,171,0992020Assets 2021: $242,488,346Liabilities 2021: $5,699,522Net Assets 2021: $236,788,8242021Assets 2022: $224,270,259Liabilities 2022: $5,452,141Net Assets 2022: $218,818,1182022Assets 2023: $241,144,801Liabilities 2023: $26,493,473Net Assets 2023: $214,651,3282023Assets 2024: $219,032,950Liabilities 2024: $22,614,810Net Assets 2024: $196,418,1402024

Highlighted filing

2014

Assets$246,423,495
Liabilities$4,819,387
Net Assets$241,604,108

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$150M$100M$50M$0-$50MExpenses 2010: $43,033,4952010Expenses 2011: $48,997,5442011Expenses 2012: $56,398,4692012Revenue 2013: $59,342,193Expenses 2013: $63,056,539Net Income 2013: -$3,714,3462013Revenue 2014: $74,214,883Expenses 2014: $66,646,014Net Income 2014: $7,568,8692014Revenue 2015: $65,177,056Expenses 2015: $73,473,900Net Income 2015: -$8,296,8442015Revenue 2016: $61,140,659Expenses 2016: $76,024,222Net Income 2016: -$14,883,5632016Revenue 2017: $55,633,864Expenses 2017: $70,558,186Net Income 2017: -$14,924,3222017Revenue 2018: $77,186,223Expenses 2018: $75,125,690Net Income 2018: $2,060,5332018Revenue 2019: $85,587,277Expenses 2019: $84,881,512Net Income 2019: $705,7652019Revenue 2020: $70,485,098Expenses 2020: $83,697,899Net Income 2020: -$13,212,8012020Revenue 2021: $96,702,825Expenses 2021: $83,625,796Net Income 2021: $13,077,0292021Revenue 2022: $93,499,541Expenses 2022: $92,236,869Net Income 2022: $1,262,6722022Revenue 2023: $94,185,941Expenses 2023: $101,504,038Net Income 2023: -$7,318,0972023Revenue 2024: $77,672,177Expenses 2024: $107,775,029Net Income 2024: -$30,102,8522024

Highlighted filing

2014

Revenue$74,214,883
Expenses$66,646,014
Net Income$7,568,869
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 11, 2015
Return Version
2013v4.0
Gross Receipts
$87,244,640
Mission and Program Overview

Mission

Human rights watch ("hrw") defends the rights of people worldwide. We scrupulously investigate abuses, expose the facts widely, and pressure those with power to respect rights and secure justice. Human rights watch is an independent, international organization that works as part of a vibrant movement to uphold human dignity and advance the cause of human rights for all.

Human rights watch, inc. Is dedicated to protecting the human rights of people around the world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$87,984,496$98,447,671▲ $10,463,175
Pledges and Grants Receivable$83,917,731$87,670,337▲ $3,752,606
Savings and Temporary Cash Investments$30,411,250$25,717,005▼ $4,694,245
Investments Other Securities$13,418,546$16,699,387▲ $3,280,841
Cash and Non-Interest-Bearing Accounts$8,396,965$10,293,841▲ $1,896,876
Land, Buildings, and Equipment, Net$2,758,605$5,790,206▲ $3,031,601
Prepaid Expenses and Deferred Charges$730,359$852,778▲ $122,419
Accounts Receivable$159,081$701,390▲ $542,309
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$228,020,161$246,423,495▲ $18,403,334
Other Assets Total$243,128$250,880▲ $7,752
Liabilities
Accounts Payable and Accrued Expenses$4,295,578$4,490,740▲ $195,162
Other Liabilities$556,527$328,647▼ $227,880
Deferred Revenue$21,480$0▼ $21,480
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$4,873,585$4,819,387▼ $54,198
Net Assets / Fund Balance
Temporarily Rstr Net Assets$202,567,062$220,400,006▲ $17,832,944
Unrestricted Net Assets$20,579,514$21,204,102▲ $624,588
Permanently Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$223,146,576$241,604,108▲ $18,457,532
Total Liabilities and Net Assets / Fund Balance$228,020,161$246,423,495▲ $18,403,334

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$3,751,372$3,350,181$7,101,553
Equipment$1,811,338$4,838,732$6,650,070
Other Land Buildings$227,496$210,994$438,490
Other Securities$16,699,387--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$92,183,785$34,137▲ $16,084,884-$107,700,017
2012$83,741,968$44,586▲ $8,842,455-$92,183,785
2011$86,168,197-▼ $1,889,092$107,018$83,741,968
2010$74,069,004-▲ $15,481,437$3,000,000$86,168,197
2009$66,921,476-▲ $8,754,291$1,200,000$74,069,004
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kenneth RothExecutive DirectorFT$449,018$67,741$516,759
Michele AlexanderDevelopment & Outreach DirectorFT$273,275$50,566$323,841
Iain LevineProgram DirectorFT$241,364$46,950$288,314
Carroll BogertAssociate DirectorFT$233,701$36,457$270,158
Charles LustigDep. Exec. Director for OperationsFT$223,101$41,947$265,048
Christine SquiresDeputy Director, North AmericaFT$198,633$42,724$241,357
Joseph SaundersDeputy Program DirectorFT$189,839$42,124$231,963
James RossLegal & Policy CounselFT$183,942$41,341$225,283
Barbara GuglielmoAsst. Treas., Admin & Fin DirectorFT$170,007$40,168$210,175
Dinah PokempnerGeneral CounselFT$176,774$25,156$201,930
Tom P PorteousDeputy Program DirectorFT$176,220$25,114$201,334

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Tristate Construction GroupConstruction-$2,513,269
Schultz Williams INCProf. Fundraiser-$1,665,955
FusionstormNetwork Solution-$709,910
Smart Ims INCNetwork Solution-$305,957
Cdw INCIt Solutions-$222,644
Revenue and Support

Revenue Composition

Contributions and Grants
$68,221,336
Program Service Revenue
$33,093
Investment Income
$5,751,309
Other Revenue
$209,145
All Other Contributions
$56,035,960
Change in Net Assets
$7,568,869

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded72$2,539,087Market Quotation
Total Noncash Contributions72$2,539,087-

Audited Revenue Reconciliation

Revenue per Audited Statements
$73,568,121
Revenue Not Reported on Financial Statements
$646,762
Revenue Not Reported on Form 990
$14,063,316
Total Revenue per Audited Statements
$87,631,437
Total Revenue per Form 990
$74,214,883
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$43,068,765
Other Expenses$21,592,798
Total Fundraising Expense$10,248,758
Professional Fundraising Fees$1,848,951
Grants and Similar Amounts Paid$135,500

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$25,867,216$1,154,808$4,118,076$31,140,100
Travel$5,002,887$178,845$420,752$5,602,484
Office Expenses$4,153,898$618,609$578,978$5,351,485
Occupancy$3,310,980$764,003$685,109$4,760,092
Other Employee Benefits$3,791,630$228,795$628,543$4,648,968
Payroll Taxes$2,321,101$162,030$466,839$2,949,970
Pension Plan Contributions$1,988,884$89,252$319,549$2,397,685
Current Officers, Directors, Trustees, and Key Employees$982,532$607,256$342,254$1,932,042
Fees for Services Professional Fundraising--$1,848,951$1,848,951
Fees for Services Other$992,224$181,584$389,151$1,562,959
Depreciation Depletion$878,685$177,126$163,213$1,219,024
Fees for Service Investment Mgmnt Fees-$646,762-$646,762
Information Technology$439,670$70,785$22,617$533,072
Conferences and Meetings$280,221$10,017$23,567$313,805
Fees for Services Accounting$252,886$41,328-$294,214
Foreign Grants$135,500--$135,500
Fees for Services Lobbying$118,885--$118,885
Fees for Services Legal$37,132$6,068-$43,200
Other Expenses$10,224$1,438$241,159$10,224
Total Functional Expenses$51,458,550$4,938,706$10,248,758$66,646,014

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$69,173,905
Total Expenses per Form 990$66,646,014
Expenses per Audited Statements$65,999,252
Expenses Not Reported on Form 990$3,174,653
Expenses Not Reported on Financial Statements$646,762
International Activity

International Summary

Offices
17
Employees
120
Spending
$20,153,335

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
Yes
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
Europe (Including Iceland and Greenland)Program ServicesAdvocacy/comm./fundr.984$14,958,354
East Asia and the PacificFundraisingPromotes Human Rights14$1,790,922
Sub-Saharan AfricaProgram ServicesPromotes Human Rights29$1,187,724
Middle East and North AfricaProgram ServicesPromotes Human Rights210$667,205
North AmericaFundraisingPromotes Human Rights15$663,845
Russia and the Newly Independent StatesProgram Services-15$535,170
South AmericaProgram Services-13$214,615
East Asia and the PacificGrantmaking---$80,500
North AmericaGrantmaking---$24,000
Europe (Including Iceland and Greenland)Grantmaking---$20,000
Russia and the Newly Independent StatesGrantmaking---$6,000
Sub-Saharan AfricaGrantmaking---$5,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$3,174,653
Fundraising Gross Income$3,174,653
Professional Fundraising Fees$1,848,951

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$15,360,029$3,174,653$3,174,653$0
Total Events$15,360,029$3,174,653$3,174,653-
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Rent$328,647
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
No
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:

Board director, jean-louis servan-schreiber is the father-in-law of, board director, kevin ryan.

FORM 990, PART VI, SECTION B, LINE 11B:

Form 990 is reviewed by the Controller and CFO before it is filed. A draft copy is also provided to the Executive Director and board members with the opportunity to ask questions.

FORM 990, PART VI, SECTION B, LINE 12C:

Human Rights Watch, Inc. requires all officers, directors and key employees to annually confirm their receipt of the conflict of interest policy and disclose any new associations or interests that might potentially pose a conflict. The Nominating and Governance Committee of the Board receives these disclosures and other questions relating to conflicts of interest and determines whether and what action to take.

FORM 990, PART VI, SECTION B, LINE 15A:

Policy and Procedures for Compensation and Performance Review Of Executive Director: The Executive Committee of the Board of Directors shall perform a performance and compensation review of HRW's Executive Director biennially. The following procedure shall be followed in conducting this review: 1. The members of the Executive Committee, or a majority of the committee members, shall interview members of the HRW community with knowledge of the Executive Director's job performance, including donors, peers, government officials, and staff members reporting directly to the ED. 2. Several common questions shall be asked in each interview. 3. The interviewing committee members shall discuss and condense their findings in a conference call. Areas where improvement may be warranted shall be presented to and discussed with the full Executive Committee. 4. The Executive Committee shall meet in executive session with the ED to ask for his/her impression of his/her own job performance. 5. The ED shall submit a written self-evaluation. The Executive Committee shall obtain and consider a survey of salaries of comparable CEOs of NGOs of similar size and budget and with a similar mission. 6. The Executive Committee shall meet in executive session to vote on the ED's increased level of compensation, if any. 7. Whenever a member of the Executive Committee has a potential conflict of interest in the compensation of the ED, the conflict shall be disclosed prior to the committee discussion of executive compensation and the member with the potential conflict shall recuse him/herself from the deliberative and voting processes. 8. The results of the performance and compensation review shall be shared with the full board. 9. The Chairperson of the Board of Directors shall write a letter to Director of Human Resources containing the ED's performance evaluation and another letter to the Finance and Administration Director containing the Board's compensation recommendations. These letters shall serve as the official documentation of the committee's decision on the ED's level of compensation.

FORM 990, PART VI, SECTION B, LINE 15B:

Human Rights Watch strives to maintain a competitive compensation system that is in the best interest of both the organization and our employees to appropriately compensate our workforce for the value of the work provided. It is our intention to use an objective and non-discriminatory compensation system based on periodically updated market data across multiple jurisdictions. Compensation is determined based upon external and internal equity within the given jurisdiction, contingent on an incumbent's education and relevant experience; while salary discussions will often include supervising directors, approval may only be granted by the Human Resources Director. Subsequent salary increases are based upon available organizational resources, the current cost of living trend and the employee's performance as evaluated by their immediate supervisor(s).

FORM 990, PART VI, SECTION C, LINE 19:

The organization makes its governing documents, conflict of interest policy, and financial statements available upon request and on its website.

Filing and Contact Details

Filer

EIN
13-2875808
In Care Of
% MITCHELL MAKE
Phone
2122904700

Signing Officer

Name
Barbara Guglielmo
Title
Finance Director
Phone
2122904700
Signed
2015-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kenneth Roth
Formed
1976
Legal Domicile
Ny
Voting Board Members
34
Independent Board Members
34
Employees
990
Volunteers
425

Preparer

Preparer
Paul Hammerschmidt
Phone
2122904700
Supplemental Narrative

Additional Explanations

FORM 990, PART III, LINE 4D:

1) middle east & north africa - expenses: $4,307,705. 2) united states - expenses: $3,215,729. 3) women's rights - expenses: $2,831,859. 4) health & human rights - expenses: $2,435,010. 5) children's rights - expenses: $2,427,423. 6) international justice - expenses: $1,686,769. 7) health & human rights - expenses: $1,416,540. 8) other programs - expenses: $16,329,712. Grants: $135,500. Revenue: $33,093.

FORM 990, PART V, LINE 4B:

Belgium, Brazil, Canada, France, Germany, Japan, Kenya, Kyrgyzstan, Lebanon, Netherlands, Norway, Russia, Switzerland, South Africa, Tunis, United Kingdom and Australia

Financial Statement Notes

PART V, LINE 4:

The ORGANIZATION intended uses of endowment fund is to partially cover general (unrestricted) expenses.

PART X, LINE 2:

Under ASC 740, "Income Taxes", an organization must recognize the tax benefit associated with tax positions taken for tax return purposes when it is more likely than not the position will be sustained upon examination by a taxing authority. Human Rights Watch, Inc. does not believe it has taken any material uncertain tax positions and, accordingly, it has not recorded any liability for unrecognized tax benefits. The organization has filed for and received income tax exemptions in the jurisdictions where it is required to do so. Additionally, The organization has filed IRS Form 990 information returns, as required, and all other applicable returns in jurisdictions where so required. For the year ended June 30, 2014, there was no interest or penalties recorded or included in the statements of activities. Tax returns for the years ended June 30, 2010 through 2013 are subject to audit by the IRS.

PART XI, LINE 2D AND PART XII, LINE 2D:

Special events direct expenses

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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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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$219$22.6$196$77.7$108$30.1
2023Detailed filing. Detailed filing data is available for this year.$241$26.5$215$94.2$102$7.32
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$224$5.45$219$93.5$92.2$1.26
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$242$5.70$237$96.7$83.6$13.1
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$202$10.8$191$70.5$83.7$13.2
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$218$8.20$209$85.6$84.9$0.71
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$221$7.58$213$77.2$75.1$2.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$211$6.06$205$55.6$70.6$14.9
2016Detailed filing. Detailed filing data is available for this year.$221$5.97$215$61.1$76.0$14.9
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$240$5.86$234$65.2$73.5$8.30
2014Detailed filing. Detailed filing data is available for this year.$246$4.82$242$74.2$66.6$7.57
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$228$4.87$223$59.3$63.1$3.71
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$230$5.69$224$56.4
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$215$3.24$212$49.0
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$114$2.93$111$43.0
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • NTEE Q • $100M-$250M nonprofits