Civic Intelligence

Center for Economic and Social Rights Inc

EIN 13-3744727 • 501(c)3 • New York, NY

Profile

Research and advocacy to promote economic and social rights

1330 Avenue Of The Americas 23 FLNew York, NY 10019

www.cesr.org

Siviq Scores

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

Liabilities / Assets

90th percentile

0.77x

Higher debt load relative to assets than 90% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

76th percentile

0.35x

Higher debt load relative to revenue than 76% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

68th percentile

15%

Higher net margin than 68% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

78th percentile

$132,533

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 10.7% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

97th percentile

175%

Faster asset growth than 97% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

57th percentile

12%

Faster revenue growth than 57% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$567,383

Up $361,387 (+175%) from 2023

Liabilities

Up

$437,971

Up $171,466 (+64%) from 2023

Net Assets

Up

$129,412

Up $189,921 (+314%) from 2023

Revenue

Up

$1,244,259

Up $131,233 (+12%) from 2023

Expenses

Down

$1,054,338

Down $386,617 (-27%) from 2023

Net Income

Up

$189,921

Up $517,850 (+158%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2011: $916,949Liabilities 2011: $8,388Net Assets 2011: $908,5612011Assets 2012: $542,419Liabilities 2012: $8,469Net Assets 2012: $533,9502012Assets 2013: $475,695Liabilities 2013: $3,459Net Assets 2013: $472,2362013Assets 2014: $499,785Liabilities 2014: $21,496Net Assets 2014: $478,2892014Assets 2015: $898,314Liabilities 2015: $15,791Net Assets 2015: $882,5232015Assets 2016: $887,732Liabilities 2016: $62,257Net Assets 2016: $825,4752016Assets 2017: $524,751Liabilities 2017: $52,214Net Assets 2017: $472,5372017Assets 2018: $1,085,879Liabilities 2018: $126,773Net Assets 2018: $959,1062018Assets 2019: $911,435Liabilities 2019: $99,504Net Assets 2019: $811,9312019Assets 2020: $1,086,791Liabilities 2020: $190,729Net Assets 2020: $896,0622020Assets 2021: $1,084,603Liabilities 2021: $189,834Net Assets 2021: $894,7692021Assets 2022: $575,956Liabilities 2022: $112,218Net Assets 2022: $463,7382022Assets 2023: $205,996Liabilities 2023: $266,505Net Assets 2023: -$60,5092023Assets 2024: $567,383Liabilities 2024: $437,971Net Assets 2024: $129,4122024

Highlighted filing

2024

Assets$567,383
Liabilities$437,971
Net Assets$129,412

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $854,556Expenses 2011: $715,758Net Income 2011: $138,7982011Expenses 2012: $784,5412012Revenue 2013: $656,413Expenses 2013: $724,893Net Income 2013: -$68,4802013Revenue 2014: $747,452Expenses 2014: $740,115Net Income 2014: $7,3372014Revenue 2015: $1,364,704Expenses 2015: $954,574Net Income 2015: $410,1302015Revenue 2016: $1,077,176Expenses 2016: $1,123,843Net Income 2016: -$46,6672016Revenue 2017: $871,159Expenses 2017: $1,224,097Net Income 2017: -$352,9382017Revenue 2018: $1,051,498Expenses 2018: $1,416,597Net Income 2018: -$365,0992018Revenue 2019: $986,981Expenses 2019: $1,134,156Net Income 2019: -$147,1752019Revenue 2020: $1,273,939Expenses 2020: $1,189,808Net Income 2020: $84,1312020Revenue 2021: $1,346,898Expenses 2021: $1,348,191Net Income 2021: -$1,2932021Revenue 2022: $1,023,985Expenses 2022: $1,455,016Net Income 2022: -$431,0312022Revenue 2023: $1,113,026Expenses 2023: $1,440,955Net Income 2023: -$327,9292023Revenue 2024: $1,244,259Expenses 2024: $1,054,338Net Income 2024: $189,9212024

Highlighted filing

2024

Revenue$1,244,259
Expenses$1,054,338
Net Income$189,921

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.44$0.13$1.24$1.05$0.19
2023Detailed filing. Detailed filing data is available for this year.$0.21$0.27$0.06$1.11$1.44$0.33
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.11$0.46$1.02$1.46$0.43
2021Detailed filing. Detailed filing data is available for this year.$1.08$0.19$0.89$1.35$1.35$0.00
2020Detailed filing. Detailed filing data is available for this year.$1.09$0.19$0.90$1.27$1.19$0.08
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.91$0.10$0.81$0.99$1.13$0.15
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.09$0.13$0.96$1.05$1.42$0.37
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.52$0.05$0.47$0.87$1.22$0.35
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.89$0.06$0.83$1.08$1.12$0.05
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.90$0.02$0.88$1.36$0.95$0.41
2014Detailed filing. Detailed filing data is available for this year.$0.50$0.02$0.48$0.75$0.74$0.01
2013Summary only. Only limited summary data is available for this year.$0.48$0.00$0.47$0.66$0.72$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.54$0.01$0.53$0.78
2011Summary only. Only limited summary data is available for this year.$0.92$0.01$0.91$0.85$0.72$0.14
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.2
Gross Receipts
$1,244,259
Mission and Program Overview

Mission

Research and advocacy to promote economic and social rights

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$103,752$563,038▲ $459,286
Savings and Temporary Cash Investments$94,433$0▼ $94,433
Prepaid Expenses and Deferred Charges$1,643$3,198▲ $1,555
Land, Buildings, and Equipment, Net$2,755$1,147▼ $1,608
Total Assets$205,996$567,383▲ $361,387
Other Assets Total$3,413$0▼ $3,413
Liabilities
Deferred Revenue$231,615$409,202▲ $177,587
Accounts Payable and Accrued Expenses$34,890$28,769▼ $6,121
Total Liabilities$266,505$437,971▲ $171,466
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-60,509$129,412▲ $189,921
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$-60,509$129,412▲ $189,921
Total Liabilities and Net Assets / Fund Balance$205,996$567,383▲ $361,387

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,147$17,567$18,714
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Maria Ron BalseraExecutive DirectorFT$132,533$132,533
Meghna AbrahamFormer Executive DirectorFT$22,823$22,823

Board Members and Trustees

NameTitle
Imad SabiChairperson
Karin LissakersVice Chair
Fatimah KelleherBoard Member
Rosa PavanelliBoard Member
Roshmi GoswamiBoard Member
Carla Garcia ZendejasSecretary
John T GreenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,237,310
Program Service Revenue
$0
Investment Income
$1,845
Other Revenue
$5,104
All Other Contributions
$1,237,310
Change in Net Assets
$189,921

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,244,259
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,244,259
Total Revenue per Form 990
$1,244,259
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$673,734
Other Expenses$324,006
Total Fundraising Expense$63,555
Grants and Similar Amounts Paid$56,598
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$368,109$109,633$3,988$481,730
Current Officers, Directors, Trustees, and Key Employees$77,679$37,919$39,759$155,357
Fees for Services Other$97,582$25,996$1,368$124,946
Fees for Services Accounting$42,990$9,212$9,212$61,414
Travel$58,749$1,118-$59,867
Foreign Grants$56,598--$56,598
Office Expenses$12,730$2,728$2,728$18,186
Other Employee Benefits$11,979$1,174$1,821$14,974
Payroll Taxes$10,658$1,066$1,599$13,323
Other Expenses$11,956$1,228$1,228$11,956
Pension Plan Contributions$6,680$692$978$8,350
Insurance$4,078$874$874$5,826
Depreciation Depletion-$1,102-$1,102
Total Functional Expenses$798,041$192,742$63,555$1,054,338

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,054,338
Total Expenses per Audited Statements$1,054,338
Total Expenses per Form 990$1,054,338
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

International Summary

Offices
0
Employees
0
Spending
$0

International Compliance

Foreign grant records maintained
No
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
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
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 B, Line 11B

The form 990, complete with all schedules, will be submitted to the finance committee led by cesr's treasurer. After careful review and a change to have all queries addressed, the finance committee will circulate the form 990 to all board members.

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

All members of the board of directors and key staff are required annually (and as each applicable occurrance arises), to disclose to cesr the existence of any potential or actual financial interest which he or she may have in any matter pending before cesr. The board will evaluate whether a conflict of interest exists and in the case that it does, the action to be taken in the best interests of cesr. The minutes will record the potential conflict of interest and the board action taken to address the conflict.

Form 990, Part VI, Section B, Line 15

Line 15a - compensation process for top official the board sets the salary of the executive director (ed) at hire. Every year, the board meets to evaluate the ed's performance and determines whether his/her compensantion needs revision. When setting or adjusting the ed's compensation, the board uses comparability data from non-profit, for-profit and government surveys, with specific focus on ed salaries of similar organizations based in new york. Once any change in compensation is agreed, the chair or treasurer of the board communicates the new salary and effective date to the finance officer or the person processsing payroll by email or mail. The correspondence is stored in the organization's permanent record. Line 15b - compensation process for officers the ed sets key mangement staff salaries using comparability data and salary ranges from a cesr compensation survey, which is conducted periodically, most recently in 2012, 2016 and 2023. Such comparability data are collected from a range of data sources and provide guidelines and salary ranges for each position at cesr. The ed works with the finance director to ensure that the relationship between salaries in the team is equitable and coherent. From time to time, this information is shared with independent non-profit professionals or board members for comments. The ed sets the salary at hire, and salaries will be reviewed annually. If any change in compensation is agreed, the ed communicates the new salary and effective date to the finance officer or the person processing payroll by email. The correspondence is stored in the organization's permanent record. Cesr's compensation package is designed to attract, motivate, and retain talented employees who are committed to the mission of cesr. Cesr considers the unique background, education, expertise and compensation hisotry of each employee, as well as the requirements and the level of responsibility associated with each position.

Form 990, Part VI, Section C, Line 19

All of these documents are available upon request. A copying charge plus the cost of mailing the documents applies for requesting these documents by mail. Additionally, most of these documents are available for download at no charge at the following websites: at the guidestar website: www.guidestar.com, search by 'center for economic and social rights or using our ein: 13-3744727. The new york state charities website: http://www.charitiesnys.com/registrysearch/search_charities_action.jsp use our name 'center for economic and social rights or our nys registration number, 50-41-97, when searching.

Filing and Contact Details

Filer

Filer Name
Center for Economic and Social Rights
EIN
13-3744727
Phone
2126530978
Address
1330 AVENUE OF THE AMERICAS 23 FL, NEW YORK, NY 10019

Signing Officer

Name
Rosa Pavanelli
Title
Chair
Phone
2126530978
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rosa Pavanelli
Formed
1993
Legal Domicile
Ny
Voting Board Members
7
Independent Board Members
7
Employees
2
Volunteers
8

Preparer

Firm
Bederson Llp
Address
100 PASSAIC AVENUE - SUITE 310, FAIRFIELD, NJ 07004
Preparer
Paul Reyes
Phone
9737363333
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Consultants: program service expenses 97582. Management and general expenses 25996. Fundraising expenses 1368. Total expenses 124946.

Part XII, Line 2C

The finance committee assumes responsibility for oversight of the audit of the organization's financial statements and selection of its independent accountant. This process has not changed from the prior year.

Part I, Line 6

8 board members volunteering hours on governance, advice and oversight during 2024.

FORM 990, PART III, LINE 4A, PROGRAM SERVICE ACCOMPLISHMENTS:

Internationally for fairer fiscal policies to realize human rights and reduce inequalities. For example, we've carried out work on feminist financing with partners in zambia. We also undertook advocacy in international fora such as the un and the international monetary fund. For example, we worked with partner organizations around the globe to input into the debates and processes around a un tax convention. Cesr provided tools, training and support to scores of human rights activists and defenders across the globe on how to monitor economic and social rights and ensure accountability for them. This included the ongoing application of the decoding injustice toolkit. Decoding injustice was used in trainings with partners in the philippines, thailand, zambia and across latin america. It was also the focus of the decoding injustice learning lab, which brought together over 20 activists from asia, africa, latin america, and north america to participate virtual workshops and peer learning.

Financial Statement Notes

PART X, LINE2:

The organization has evaluated the provisions of asc topic 740, accounting for uncertainty in income taxes. The evaluation was performed for the tax years 2022 through 2024, the years which remain subject to examination by major tax jurisdictions as of december 31, 2024. The organization concluded that there are no significant uncertain tax positions requiring recognition in its financial statements. The organization does not expect the total amount of unrecognized tax benefits ("utb")(e.g. Tax deductions, exclusions, or credits claimed or expected to be claimed) to significantly change in the next twelve months. The organization does not have any amounts accrued for interest and penalties related to utbs at december 31, 2024 and it is not aware of any claims for such amounts by federal or state income tax authorities.

Raw XML AppendixShowing 400 of 472 raw XML fields

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/Desc0IN 2024, CESR CONTINUED TO STRENGTHEN OUR COMMUNITY OF PRACTICE BY LINKING PARTNERS ACROSS THE GLOBE TO STRATEGIZE AND WORK TOGETHER IN PURSUIT OF A MORE EQUITABLE AND RIGHTS-BASED GLOBAL ECONOMY. THIS INCLUDES CONVENING PARTNERS TO SHARE STRATEGIES AND LEARNINGS ON THE SIDELINES OF MAJOR INTERNATIONAL ADVOCACY EVENTS, INCLUDING THOSE ORGANIZED BY THE UNITED NATIONS (UN), GROUP OF TWENTY (G20), AND INTERNATIONAL MONETARY FUND (IMF). WE HAVE ALSO CONTINUED TO BUILD ALLIANCES AND BRIDGE MOVEMENTS THROUGHOUT LATIN AMERICA THROUGH OUR ROLE AS THE SECRETARIAT OF THE INITIATIVE ON FISCAL POLICY AND HUMAN RIGHTS. CESR CONTINUED ITS ADVOCACY WORK TO CHALLENGE UNJUST TAX, DEBT AND BUDGET POLICIES IN NUMEROUS COUNTRIES ACROSS THE GLOBE - INCLUDING THE PHILIPPINES, NEPAL, UGANDA, GHANA, ZAMBIA AND ACROSS LATIN AMERICA, WHILE ALSO ADVOCATING INTERNATIONALLY FOR FAIRER FISCAL POLICIES TO REALIZE HUMAN RIGHTS AND REDUCE INEQUALITIES. FOR EXAMPLE, WE'VE CARRIED OUT WORK ON A WOMEN'S HUMAN RIGHTS IMPACT ASSESSMENT OF CLIMATE FINANCE PROJECTS WITH PARTNERS IN NEPAL. WE ALSO UNDERTOOK ADVOCACY IN INTERNATIONAL FORA SUCH AS THE UN, THE IMF, AND THE G20. FOR EXAMPLE, WE WORKED WITH PARTNER ORGANIZATIONS AROUND THE GLOBE TO INPUT INTO THE DEBATES AND PROCESSES AROUND A UN TAX CONVENTION, AS WELL AS BROUGHT TOGETHER PARTNERS FROM BRAZIL AND SOUTH AFRICA TO SHARE G20 ADVOCACY STRATEGIES. CESR PROVIDED TOOLS, TRAINING AND SUPPORT TO SCORES OF HUMAN RIGHTS ACTIVISTS AND DEFENDERS ACROSS THE GLOBE ON HOW TO MONITOR ECONOMIC AND SOCIAL RIGHTS AND ENSURE ACCOUNTABILITY FOR THEM. THIS INCLUDED THE ONGOING APPLICATION OF THE DECODING INJUSTICE TOOLKIT. DECODING INJUSTICE WAS USED IN TRAININGS WITH PARTNERS IN NEPAL, GHANA, UGANDA, AND EL SALVADOR. IT WAS ALSO THE FOCUS OF THE DECODING INJUSTICE LEARNING LAB, WHICH BROUGHT TOGETHER 25 ACTIVISTS FROM ASIA, AFRICA, LATIN AMERICA, AND NORTH AMERICA TO PARTICIPATE IN VIRTUAL WORKSHOPS AND PEER LEARNING.
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IRS990ScheduleA/FactsAndCircumstancesTestTxt0CESR RECEIVES FINANCIAL SUPPORT FOR ITS WORK TO ADVANCE HUMAN RIGHTSWORLDWIDE THROUGH A COMBINATION OF FOUNDATION FUNDING, GOVERNMENTALGRANTS, PARTNERSHIP AGREEMENTS WITH CIVIL SOCIETY ORGANIZATIONS, FEES FORSERVICES AND DONATIONS FROM INDIVIDUALS. CESR STRIVES TO MAINTAIN A SIGNIFICANT PROPORTION OF "PUBLIC SUPPORT", INCLUDING SUPPORT FROMFOUNDATIONS TO FUND CESR'S HIGHLY REGARDED WORK IN SUPPORT OFINTERNATIONALLY AGREED DEVELOPMENT GOALS. THE PERCENTAGE OF PUBLIC SUPPORTFELL BELOW 33.33% LARGELY BECAUSE OF THE CONCENTRATION OF SUPPORT FROM THECONTRIBUTING FOUNDATIONS OVER THE LAST 5 YEARS. CESR MAINTAINS A STRONG FUNDRAISING PROGRAM THAT SEEKS FUNDS FROMGOVERNMENT BODIES, PUBLIC CHARITIES, INDIVIDUAL SUPPORTERS AND SOCIALJUSTICE FOUNDATIONS, AND WE CONTINUE TO EXPLORE WAYS TO DIVERSIFY OURFUNDING BASE. CESR HAS A DEDICATED DEVELOPMENT MANAGER WHO LEADS ONDEVELOPING AND IMPLEMENTING FUNDRAISING STRATEGIES, INCLUDING SMALLCAMPAIGNS SEEKING PUBLIC SUPPORT. WE HAVE UNDERTAKEN VIRTUAL CAMPAIGNS,TARGETED FUNDRAISING EVENTS AND OTHER EFFORTS TO BUILD OUR INDIVIDUALDONOR BASE. CESR'S SMALL SIZE, AS WELL AS THE COMPLEX NATURE OF OUR WORKMAKES IT DIFFICULT TO OBTAIN INDIVIDUAL DONATIONS. OUR LIMITED CAPACITY TOUNDERTAKE THIS RESOURCE INTENSNSIVE TASK HAS LED TO CHALLANGES IN HAVING THIS SPECIFIC CONSTITUENCY MAKE UP A SIGNIFICANT PROPORTION OF OUR INCOME.HOWEVER, WE WILL CONTINUE TO ADDRESS AND ATTEMPT TO REMEDY THIS TO THE BEST OF OUR ABILITY. CESR'S WORK IS CENTERED ON THE PUBLIC GOOD. OUR MISSION IS TO ASSISTINDIVIDUALS AND COMMUNITIES LIVING IN POVERTY, AND OUR RESEARCH, ADVOCACY,AND CAPACITY BUILDING ACTIVITIES DIRECTLY BENEFIT THESE COMMUNITIES. THEBOARD ARE PARTICULARLY COMMITTED TO STRENGTHENING CESR'S FUNDRAISING PRACTICES, INCLUDING OUR ABILITY TO INCREASE THE PROPORTION OF OUR DONATIONS FROM THE PUBLIC. CESR'S GOVERNING BODY, ITS BOARD OF DIRECTORS, INCLUDES LEADING FIGURESFROM THE INTERNATIONAL HUMAN RIGHTS AND ECONOMIC JUSTICE COMMUNITIES WHOREPRESENT THE BROAD INTERESTS OF THESE COMMUNITIES AND OF THE PUBLIC ATLARGE. MANY OF THESE INDIVIDUALS ARE CONNECTED TO PUBLIC INSTITUTIONS,INTERNATIONAL HUMAN RIGHTS BODIES, FOUNDATIONS, OR ACADEMIC INSTITUTIONS. THE CESR BOARD IS ALSO COMMITTED TO STRENGTHENING THE ORGANIZATION'SCAPACITY TO GENERATE PUBLIC SUPPORT THROUGH OUR FUNDRAISING STRATEGY.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS EVALUATED THE PROVISIONS OF ASC TOPIC 740, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE EVALUATION WAS PERFORMED FOR THE TAX YEARS 2022 THROUGH 2024, THE YEARS WHICH REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS AS OF DECEMBER 31, 2024. THE ORGANIZATION CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN ITS FINANCIAL STATEMENTS. THE ORGANIZATION DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS ("UTB")(E.G. TAX DEDUCTIONS, EXCLUSIONS, OR CREDITS CLAIMED OR EXPECTED TO BE CLAIMED) TO SIGNIFICANTLY CHANGE IN THE NEXT TWELVE MONTHS. THE ORGANIZATION DOES NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES RELATED TO UTBS AT DECEMBER 31, 2024 AND IT IS NOT AWARE OF ANY CLAIMS FOR SUCH AMOUNTS BY FEDERAL OR STATE INCOME TAX AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE2:
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IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0WIRE TRANSFER
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt1WIRE TRANSFER
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt2WIRE TRANSFER
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt3WIRE TRANSFER
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IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0TO CONDUCT RESEARCH DECODING THE ROOT CAUSES OF FISCAL AUSTERITY IN EL SALVADOR
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt1RESEARCH THE IMPACT OF DEBT ON INEQUALITY AND THE PROVISIONING OF BASIC SOCIAL RIGHTS AND SERVICES IN GHANA
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt2TO SUPPORT 68TH COMMISSION ON THE STATUS OF WOMEN PARTNERSHIP
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt3FOR APPLYING DECODING INJUSTICE TO ANALYZE DEBT CONTEXT IN UGANDA IN RELATION TO EDUCATION, HEALTH AND SOCIAL PROJECTION
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt4FOR RESEARCH, TRANSLATION AND PODCAST
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0CENTRAL AMERICA
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt1AFRICA
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt2SOUTH AMERICA
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt3AFRICA
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt4NORTH AMERICA
IRS990ScheduleF/InterestInForeignTrustInd00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990, COMPLETE WITH ALL SCHEDULES, WILL BE SUBMITTED TO THE FINANCE COMMITTEE LED BY CESR'S TREASURER. AFTER CAREFUL REVIEW AND A CHANGE TO HAVE ALL QUERIES ADDRESSED, THE FINANCE COMMITTEE WILL CIRCULATE THE FORM 990 TO ALL BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL MEMBERS OF THE BOARD OF DIRECTORS AND KEY STAFF ARE REQUIRED ANNUALLY (AND AS EACH APPLICABLE OCCURRANCE ARISES), TO DISCLOSE TO CESR THE EXISTENCE OF ANY POTENTIAL OR ACTUAL FINANCIAL INTEREST WHICH HE OR SHE MAY HAVE IN ANY MATTER PENDING BEFORE CESR. THE BOARD WILL EVALUATE WHETHER A CONFLICT OF INTEREST EXISTS AND IN THE CASE THAT IT DOES, THE ACTION TO BE TAKEN IN THE BEST INTERESTS OF CESR. THE MINUTES WILL RECORD THE POTENTIAL CONFLICT OF INTEREST AND THE BOARD ACTION TAKEN TO ADDRESS THE CONFLICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LINE 15A - COMPENSATION PROCESS FOR TOP OFFICIAL THE BOARD SETS THE SALARY OF THE EXECUTIVE DIRECTOR (ED) AT HIRE. EVERY YEAR, THE BOARD MEETS TO EVALUATE THE ED'S PERFORMANCE AND DETERMINES WHETHER HIS/HER COMPENSANTION NEEDS REVISION. WHEN SETTING OR ADJUSTING THE ED'S COMPENSATION, THE BOARD USES COMPARABILITY DATA FROM NON-PROFIT, FOR-PROFIT AND GOVERNMENT SURVEYS, WITH SPECIFIC FOCUS ON ED SALARIES OF SIMILAR ORGANIZATIONS BASED IN NEW YORK. ONCE ANY CHANGE IN COMPENSATION IS AGREED, THE CHAIR OR TREASURER OF THE BOARD COMMUNICATES THE NEW SALARY AND EFFECTIVE DATE TO THE FINANCE OFFICER OR THE PERSON PROCESSSING PAYROLL BY EMAIL OR MAIL. THE CORRESPONDENCE IS STORED IN THE ORGANIZATION'S PERMANENT RECORD. LINE 15B - COMPENSATION PROCESS FOR OFFICERS THE ED SETS KEY MANGEMENT STAFF SALARIES USING COMPARABILITY DATA AND SALARY RANGES FROM A CESR COMPENSATION SURVEY, WHICH IS CONDUCTED PERIODICALLY, MOST RECENTLY IN 2012, 2016 AND 2023. SUCH COMPARABILITY DATA ARE COLLECTED FROM A RANGE OF DATA SOURCES AND PROVIDE GUIDELINES AND SALARY RANGES FOR EACH POSITION AT CESR. THE ED WORKS WITH THE FINANCE DIRECTOR TO ENSURE THAT THE RELATIONSHIP BETWEEN SALARIES IN THE TEAM IS EQUITABLE AND COHERENT. FROM TIME TO TIME, THIS INFORMATION IS SHARED WITH INDEPENDENT NON-PROFIT PROFESSIONALS OR BOARD MEMBERS FOR COMMENTS. THE ED SETS THE SALARY AT HIRE, AND SALARIES WILL BE REVIEWED ANNUALLY. IF ANY CHANGE IN COMPENSATION IS AGREED, THE ED COMMUNICATES THE NEW SALARY AND EFFECTIVE DATE TO THE FINANCE OFFICER OR THE PERSON PROCESSING PAYROLL BY EMAIL. THE CORRESPONDENCE IS STORED IN THE ORGANIZATION'S PERMANENT RECORD. CESR'S COMPENSATION PACKAGE IS DESIGNED TO ATTRACT, MOTIVATE, AND RETAIN TALENTED EMPLOYEES WHO ARE COMMITTED TO THE MISSION OF CESR. CESR CONSIDERS THE UNIQUE BACKGROUND, EDUCATION, EXPERTISE AND COMPENSATION HISOTRY OF EACH EMPLOYEE, AS WELL AS THE REQUIREMENTS AND THE LEVEL OF RESPONSIBILITY ASSOCIATED WITH EACH POSITION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL OF THESE DOCUMENTS ARE AVAILABLE UPON REQUEST. A COPYING CHARGE PLUS THE COST OF MAILING THE DOCUMENTS APPLIES FOR REQUESTING THESE DOCUMENTS BY MAIL. ADDITIONALLY, MOST OF THESE DOCUMENTS ARE AVAILABLE FOR DOWNLOAD AT NO CHARGE AT THE FOLLOWING WEBSITES: AT THE GUIDESTAR WEBSITE: WWW.GUIDESTAR.COM, SEARCH BY 'CENTER FOR ECONOMIC AND SOCIAL RIGHTS OR USING OUR EIN: 13-3744727. THE NEW YORK STATE CHARITIES WEBSITE: HTTP://WWW.CHARITIESNYS.COM/REGISTRYSEARCH/SEARCH_CHARITIES_ACTION.JSP USE OUR NAME 'CENTER FOR ECONOMIC AND SOCIAL RIGHTS OR OUR NYS REGISTRATION NUMBER, 50-41-97, WHEN SEARCHING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONSULTANTS: PROGRAM SERVICE EXPENSES 97582. MANAGEMENT AND GENERAL EXPENSES 25996. FUNDRAISING EXPENSES 1368. TOTAL EXPENSES 124946.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE FINANCE COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS AND SELECTION OF ITS INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt68 BOARD MEMBERS VOLUNTEERING HOURS ON GOVERNANCE, ADVICE AND OVERSIGHT DURING 2024.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7INTERNATIONALLY FOR FAIRER FISCAL POLICIES TO REALIZE HUMAN RIGHTS AND REDUCE INEQUALITIES. FOR EXAMPLE, WE'VE CARRIED OUT WORK ON FEMINIST FINANCING WITH PARTNERS IN ZAMBIA. WE ALSO UNDERTOOK ADVOCACY IN INTERNATIONAL FORA SUCH AS THE UN AND THE INTERNATIONAL MONETARY FUND. FOR EXAMPLE, WE WORKED WITH PARTNER ORGANIZATIONS AROUND THE GLOBE TO INPUT INTO THE DEBATES AND PROCESSES AROUND A UN TAX CONVENTION. CESR PROVIDED TOOLS, TRAINING AND SUPPORT TO SCORES OF HUMAN RIGHTS ACTIVISTS AND DEFENDERS ACROSS THE GLOBE ON HOW TO MONITOR ECONOMIC AND SOCIAL RIGHTS AND ENSURE ACCOUNTABILITY FOR THEM. THIS INCLUDED THE ONGOING APPLICATION OF THE DECODING INJUSTICE TOOLKIT. DECODING INJUSTICE WAS USED IN TRAININGS WITH PARTNERS IN THE PHILIPPINES, THAILAND, ZAMBIA AND ACROSS LATIN AMERICA. IT WAS ALSO THE FOCUS OF THE DECODING INJUSTICE LEARNING LAB, WHICH BROUGHT TOGETHER OVER 20 ACTIVISTS FROM ASIA, AFRICA, LATIN AMERICA, AND NORTH AMERICA TO PARTICIPATE VIRTUAL WORKSHOPS AND PEER LEARNING.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5PART XII, LINE 2C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART III, LINE 4A, PROGRAM SERVICE ACCOMPLISHMENTS:
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IRS990/SignificantChangeInd00
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IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00

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