Human Rights Foundation Inc.

“The organization uses insperity peo services (insperity), a professional employer organization ("peo"), which provides professional employer services to the organization. In the peo relationship, insperity and the organization share certain responsibilities and allocate other employer responsibilities individually. Fee incurred to insperity in 2020 was $39,281.”

“The organization 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, reviewed by management and is ready to be filed with the internal revenue service, it is electronically sent to the board for approval. Once the board has approved the return it is filed with the internal revenue service.”

“The organization's compensation committee determined the compensation of the organization's president based on comparability data, such as form 990s of similar organization, performance, and merit. The compensation of the president was approved by the board and documented in the minutes of the meeting. The process was last conducted in 2020. The president uses various data points such as form 990s of similar organization, performance and merit, and consultation with the hrf board of directors to determine other officers' salaries. Their compensation was approved by the board and documented in the minutes of the meeting. The process was last conducted in 2020.”

“The organization makes its form 990 available for public inspection as required under section 6104 of the internal revenue code. The return is also posted on guidestar.org and other similar types of websites. In addition, the financial statements, conflict of interest policy, articles of incorporation and by-laws are also available upon written request or by calling the organization directly.”

“Payroll processing: program service expenses 0. Management and general expenses 839. Fundraising expenses 0. Total expenses 839. Professional services: program service expenses 217,827. Management and general expenses 6,652. Fundraising expenses 25,951. Total expenses 250,430. Human resources: program service expenses 0. Management and general expenses 9,024. Fundraising expenses 9,440. Total expenses 18,464. Event production and services: program service expenses 228,703. Management and general expenses 0. Fundraising expenses 0. Total expenses 228,703. Program consulting services: program service expenses 153,213. Management and general expenses 4,495. Fundraising expenses 29,587. Total expenses 187,295. Film production: program service expenses 10,045,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 10,045,000.”

“The organization has a committee that is responsible for the oversight of the audit of its financial statements and selection of an independent accountant. The process has not changed from the prior year.”

“The foundation identified an error in the accounting for digital assets and deferred rent calculation prior to 2020. The foundation adjusted prior year assets, liabilities and change in net assets related to this error. The restatements resulted in a prior period adjustment of $(69,053).”