Human Rights Foundation Inc.

“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.”

“Each director, principal officer, and member of a committee with governing board delegated powers shall annually sign a statement that affirms such person: a. Has received a copy of the conflicts of interest policy, b. Has read and understands the policy, c. Has agreed to comply with the policy, and d. Understands the organization is charitable and in order to maintain its federal tax exemption it must engage primarily in activities that accomplish one or more of its tax-exempt purposes. An interested person may make a presentation at the governing board or committee meeting, but after the presentation, he/she shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the possible conflict of interest. The chairperson of the governing board or committee shall, if appropriate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. After exercising due diligence, the governing board or committee shall determine whether the organization can obtain, with reasonable efforts, a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest.”

“The organization's compensation committee determined the compensation of the organization's chief executive officer based on comparability data, such as form 990s of similar organization, performance, and merit. The compensation of the ceo was approved by the board and documented in the minutes of the meeting. The process was last conducted in 2022. The ceo 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 2022.”

“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.”

“The organization contracted with a professional employer organization (peo) for services, including but not limited to, payroll, timekeeping, employee benefits, hr administration and workforce regulatory compliance needs. As the employer of record for tax purposes, forms w-2 and w-3 are issued by the peo and filed under the peo's federal ein. In this co-employment arrangement, the organization is the common law employer and, accordingly, compensation is reported on form 990, part vii, section a and part ix, lines 5-10.”

“Payroll processing: program service expenses 0. Management and general expenses 44,357. Fundraising expenses 0. Total expenses 44,357. Professional services: program service expenses 556,756. Management and general expenses 0. Fundraising expenses 81,475. Total expenses 638,231. Human resources: program service expenses 50. Management and general expenses 13,861. Fundraising expenses 18,356. Total expenses 32,267. Event production and services: program service expenses 3,450,602. Management and general expenses 0. Fundraising expenses 7,804. Total expenses 3,458,406. Program consulting services: program service expenses 510,103. Management and general expenses 0. Fundraising expenses 0. Total expenses 510,103. Humanitarian aid services: program service expenses 710,677. Management and general expenses 0. Fundraising expenses 0. Total expenses 710,677.”

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