Civic Intelligence

The Human Development Foundation of North America

990 • Fiscal year 2016 • EIN 36-4184940

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 15, 2017

2775 W Algonquin Road Suite 240Rolling Meadows, IL 60008

(847) 490-0100

Siviq Scores

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

Liabilities / Assets

22nd percentile

0.01x

Higher debt load relative to assets than 22% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

18th percentile

0.01x

Higher debt load relative to revenue than 18% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

31st percentile

-3.8%

Higher net margin than 31% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

44th percentile

$48,462

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 2.2% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

59th percentile

4.0%

Faster asset growth than 59% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2016

Revenue Growth

35th percentile

-2.5%

Faster revenue growth than 35% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2016

Assets

Up

$2,038,922

Up $154,283 (+8.2%) from 2014

Net Assets

Up

$2,028,101

Up $145,519 (+7.7%) from 2014

Liabilities

Up

$10,821

Up $8,764 (+426%) from 2014

Revenue

Down

$2,161,677

Down $112,272 (-4.9%) from 2014

Expenses

Up

$2,243,652

Up $240,905 (+12%) from 2014

Net Income

Down

-$81,975

Down $353,177 (-130%) from 2014

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2012: $1,645,325Liabilities 2012: $63,781Net Assets 2012: $1,581,5442012Assets 2013: $1,723,355Liabilities 2013: $7,391Net Assets 2013: $1,715,9642013Assets 2014: $1,884,639Liabilities 2014: $2,057Net Assets 2014: $1,882,5822014Assets 2016: $2,038,922Liabilities 2016: $10,821Net Assets 2016: $2,028,1012016Assets 2017: $2,530,972Liabilities 2017: $21,618Net Assets 2017: $2,509,3542017Assets 2018: $2,295,697Liabilities 2018: $15,042Net Assets 2018: $2,280,6552018Assets 2019: $2,988,750Liabilities 2019: $13,107Net Assets 2019: $2,975,6432019Assets 2020: $3,691,090Liabilities 2020: $14,676Net Assets 2020: $3,676,4142020Assets 2021: $4,594,028Liabilities 2021: $11,569Net Assets 2021: $4,582,4592021Assets 2022: $4,592,757Liabilities 2022: $123,986Net Assets 2022: $4,468,7712022Assets 2023: $3,915,697Liabilities 2023: $3,827Net Assets 2023: $3,911,8702023

Highlighted filing

2016

Assets$2,038,922
Liabilities$10,821
Net Assets$2,028,101

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2012: $2,235,3262012Revenue 2013: $2,255,716Expenses 2013: $2,148,012Net Income 2013: $107,7042013Revenue 2014: $2,273,949Expenses 2014: $2,002,747Net Income 2014: $271,2022014Revenue 2016: $2,161,677Expenses 2016: $2,243,652Net Income 2016: -$81,9752016Revenue 2017: $2,412,913Expenses 2017: $2,164,244Net Income 2017: $248,6692017Revenue 2018: $2,304,951Expenses 2018: $2,426,137Net Income 2018: -$121,1862018Revenue 2019: $2,639,930Expenses 2019: $2,259,241Net Income 2019: $380,6892019Revenue 2020: $2,528,892Expenses 2020: $2,101,754Net Income 2020: $427,1382020Revenue 2021: $2,738,864Expenses 2021: $2,350,177Net Income 2021: $388,6872021Revenue 2022: $2,122,176Expenses 2022: $2,235,864Net Income 2022: -$113,6882022Revenue 2023: $2,733,863Expenses 2023: $799,590Net Income 2023: $1,934,2732023

Highlighted filing

2016

Revenue$2,161,677
Expenses$2,243,652
Net Income-$81,975
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 15, 2017
Return Version
2016v3.0
Gross Receipts
$2,310,628
Mission and Program Overview

Mission

To facilitate a Non-Political Movement for Positive Social Change and Community Empowerment through Mass Literacy, Enhanced Quality of Education,Universal Primary Healthcare and Grassroots Economic Development.

Mass literacy, health care, poverty alleviation, funding of education, health and poverty.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,386,813$1,433,273▲ $46,460
Cash and Non-Interest-Bearing Accounts$433,177$439,964▲ $6,787
Savings and Temporary Cash Investments$246,207$159,582▼ $86,625
Prepaid Expenses and Deferred Charges$4,747$2,524▼ $2,223
Accounts Receivable$1,528--
Total Assets$2,076,051$2,038,922▼ $37,129
Other Assets Total$3,579$3,579→ $0
Liabilities
Accounts Payable and Accrued Expenses$3,296$10,821▲ $7,525
Total Liabilities$3,296$10,821▲ $7,525
Net Assets / Fund Balance
Permanently Rstr Net Assets$1,525,162$1,685,878▲ $160,716
Temporarily Rstr Net Assets$559,186$346,141▼ $213,045
Unrestricted Net Assets$-11,593$-3,918▲ $7,675
Total Net Assets Fund Balance$2,072,755$2,028,101▼ $44,654
Total Liabilities and Net Assets / Fund Balance$2,076,051$2,038,922▼ $37,129

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$32,100$32,100

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$1,525,162$160,716--$1,685,878
2015$1,431,239$112,106▼ $18,813-$1,525,162
2014$1,392,260$38,979--$1,431,239
2013$1,343,138$49,112--$1,392,260
2012$1,331,419$11,719--$1,343,138
Compensation and Service Providers

Employees

NameTitleBaseTotal
Maria HashmiDirector of$48,462$48,462

Board Members and Trustees

NameTitle
Atiya KhanChairperson
Israr AbbasiVice Chairpe
Bashir ChaudharyDirector
Imran HussainDirector
Javed KhanDirector
Kevin McdermottDirector
M Khalid RiazDirector
Moshin DadaDirector
Muzammil MalikDirector
Naheed QuayyumDirector
Naved SiddiqueDirector
Tariq BanuriDirector
Tariq KhanDirector
Wali KhanDirector
Moazzam ChaudrySecretary Bo
Sajjad AsgharTreasurer Bo
Revenue and Support

Revenue Composition

Contributions and Grants
$2,106,137
Program Service Revenue
$0
Investment Income
$55,397
Other Revenue
$143
All Other Contributions
$1,179,312
Change in Net Assets
$-81,975

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,161,677
Total Revenue per Audited Statements
$2,161,677
Total Revenue per Form 990
$2,161,677
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,512,551
Other Expenses$472,109
Salaries, Compensation, and Employee Benefits$258,992
Total Fundraising Expense$240,092
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$1,512,551--$1,512,551
Advertising$100,369-$146,864$247,233
Other Salaries and Wages$108,750$63,674$66,524$238,948
Office Expenses$27,392$22,658$9,132$59,182
Fees for Services Accounting$9,087$41,868-$50,955
Occupancy$11,891$11,891-$23,782
Fees for Services Other$11,637-$11,637$23,274
Payroll Taxes$8,158$7,392$2,791$18,341
Information Technology$2,450$15,296-$17,746
Fees for Services Legal-$8,648-$8,648
Insurance$4,247$4,247-$8,494
Conferences and Meetings$2,874-$2,874$5,748
Other Expenses$4$1,721-$1,725
Other Employee Benefits$789$644$270$1,703
Travel-$1,350-$1,350
Total Functional Expenses$1,806,511$197,049$240,092$2,243,652

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,243,652
Total Expenses per Audited Statements$2,243,652
Total Expenses per Form 990$2,243,652
International Activity

International Summary

Offices
9
Employees
736
Spending
$1,512,551

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
South AsiaProgram ServicesRelief, Health, Edu9736$1,512,551
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$148,951
Fundraising Gross Income$148,950
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Detroit$238,396$30,185$220$29,965
Silicon Valley$240,866$10,444$8,325$2,119
Total Events$1,075,775$148,950$148,951$-1
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
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
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, Page 6, Part VI, Line 11B

The executive director of hdfna reviews the completed form 990 and distributes to other members of the governing body for approval before the filing of the form.

Form 990, Page 6, Part VI, Line 12C

Business and family relationships are reviewed by the board of directors and board of trustees. There are 2 separate known relationships between the board members. These relationships are reviewed by the board to ensure hdfna is not negatively affected.

Form 990, Page 6, Part VI, Line 15A

Hdfna's board reviews and approves compensation of their officers, directors and key employees using data comparable compensation for similarly qulaified persons in functionally comparable positions at similarly situated organizations.

Form 990, Page 6, Part VI, Line 15B

Hdfna's board reviews and approves compensation of their officers, directors and key employees using data comparable compensation for similarly qulaified persons in functionally comparable positions at similarly situated organizations.

Form 990, Page 6, Part VI, Line 19

Hdfna makes its governing documents, conflict of interest policy and audited financial statements available to the public upon request at their main office.

Filing and Contact Details

Filer

Filer Name
The Human Development Foundation of
EIN
36-4184940
Phone
8474900100
Address
2775 W ALGONQUIN ROAD SUITE 240, ROLLING MEADOWS, IL 60008

Signing Officer

Name
Maria Hashmi
Title
Director of Devlpmt.
Phone
8474900100
Signed
2017-11-15

Organization Details

Principal Officer
Maria Hashmi
Formed
1997
Legal Domicile
Il
Voting Board Members
16
Independent Board Members
16
Employees
7
Volunteers
400

Preparer

Firm
Messenia Consulting Inc
Address
3341 THORNBERRY DR, GLENVIEW, IL 60025-4539
Preparer
Danny Papavasiliou
Phone
8473442511
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The mission of the human development foundation is to facilitate a non- political movement for positive social change and community empowerment through mass literacy, enhanced quality of education, primary health care and grassroots economic development

Form 990, Page 2, Part III, Line 4D

Other program services includes programs that initiate family sponsorship and general relief in pakistan administered through an affiliate non-profit organization in pakistan.

Financial Statement Notes

Schedule D, Page 3, Part X

The organization is exempt from federal income taxes under section 501(c) (3) of the internal revenue code, except on net income derived from unrelated business activities. The organization is not involved in any venture which, in its opinion, is subject to tax on unrelated business income. Accordingly, the organization believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements. Hdfna has adopted the revised provisions of current accounting standards relating to uncertain tax positions. These standards require management to perform an evaluation of all income tax positions taken or expected to be taken in the course of preparing any tax returns to determine whether the income tax positions taken meet a "more likely than not" standard of being sustained under examination by the applicable taxing authorities. This evaluation is required to be performed for all open tax years, as defined by the various statutes of limitation for federal and state purposes. The organization's federal exempt organization returns for the years ending december 31, 2013, 2014 and 2015 are subject to examination by the irs, generally for three years after they were filed. Any years prior to january 1, 2013 are therefore considered closed. The tax return for the year ended december 31, 2016 is due by november 15, 2017.

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IRS990/MissionDesc0THE MISSION OF THE HUMAN DEVELOPMENT FOUNDATION IS TO FACILITATE A NON- POLITICAL MOVEMENT FOR POSITIVE SOCIAL CHANGE AND COMMUNITY EMPOWERMENT THROUGH MASS LITERACY, ENHANCED QUALITY OF EDUCATION, PRIMARY HEALTH CARE AND GRASSROOTS ECONOMIC DEVELOPMENT
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IRS990/OtherExpensesGrp/Desc0BANK CHARGES
IRS990/OtherExpensesGrp/Desc1BROKER FEES
IRS990/OtherExpensesGrp/Desc2DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt19090
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04747
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IRS990/PrincipalOfficerNm0MARIA HASHMI
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IRS990/ProgSrvcAccomActy2Grp/Desc0EDUCATION/COMMUNITY AWARENESS/SOCIAL MOBILIZATION INCLUDES PROGRAMS THAT PROMOTOE COMMUNITY AWARENESS OF POVERTY, HEALTH AND LITERACY ISSUES IN PAKISTAN
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IRS990/ProgSrvcAccomActy3Grp/Desc0HEALTH AND WELLNESS INCLUDES PROGRAMS THAT PROMOTE HEALTH ISSUES IN PAKISTAN
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0OTHER PROGRAM SERVICES INCLUDES PROGRAMS THAT INITIATE FAMILY SPONSORSHIP AND GENERAL RELIEF IN PAKISTAN ADMINISTERED THROUGH AN AFFILIATE NON-PROFIT ORGANIZATION IN PAKISTAN.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0500569
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IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt032100
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt032100
IRS990ScheduleD/ExpensesSubtotalAmt02243652
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueSubtotalAmt02161677
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE, EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. THE ORGANIZATION IS NOT INVOLVED IN ANY VENTURE WHICH, IN ITS OPINION, IS SUBJECT TO TAX ON UNRELATED BUSINESS INCOME. ACCORDINGLY, THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. HDFNA HAS ADOPTED THE REVISED PROVISIONS OF CURRENT ACCOUNTING STANDARDS RELATING TO UNCERTAIN TAX POSITIONS. THESE STANDARDS REQUIRE MANAGEMENT TO PERFORM AN EVALUATION OF ALL INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING ANY TAX RETURNS TO DETERMINE WHETHER THE INCOME TAX POSITIONS TAKEN MEET A "MORE LIKELY THAN NOT" STANDARD OF BEING SUSTAINED UNDER EXAMINATION BY THE APPLICABLE TAXING AUTHORITIES. THIS EVALUATION IS REQUIRED TO BE PERFORMED FOR ALL OPEN TAX YEARS, AS DEFINED BY THE VARIOUS STATUTES OF LIMITATION FOR FEDERAL AND STATE PURPOSES. THE ORGANIZATION'S FEDERAL EXEMPT ORGANIZATION RETURNS FOR THE YEARS ENDING DECEMBER 31, 2013, 2014 AND 2015 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. ANY YEARS PRIOR TO JANUARY 1, 2013 ARE THEREFORE CONSIDERED CLOSED. THE TAX RETURN FOR THE YEAR ENDED DECEMBER 31, 2016 IS DUE BY NOVEMBER 15, 2017.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0SOUTH ASIA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0RELIEF, HEALTH, EDU

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