Analysis of the Form 990 for Not-for-Profits (NFPs)

Human rights watch:https://www.hrw.org/

Explore the concepts of the class material relating to NFPs and Form 990s. You must find and review / read outside literature on these subjects as well.

Prepare an executive summary paper on the Form 990 to include the following:

a. A brief overview of your entity.

b. Discuss what is a Form 990, what is its focus, and what it's intended to do.

c. Discuss who are the Form 990's intended users - who and why is the form intended for (what is NOT expected is a fund-by-fund accounting of figures, performance, balances, etc).

d. Finally, compare the Form 990 to a CCR or your entities annual report and discuss the different audiences / needs / users / purpose of same.

Your deliverable is to be three - five pages in length (~1,000 to 1,800 words), single-spaced, double spacing between paragraphs, one inch margins and a font size of 10 - 12 points. Use headings related to topics in our class, and include a cover page and works cited section. In-text citations must be included and done per APA standards. The paper is to be uploaded through your assignment folder only in a single Word document with only ?YourName.doc(x)? as the file name. Points will be deducted for failing to adhere to these requirements, especially the 4 requirements in part 3.

The NFP focuses on the Form 990 and your entity is the backdrop.

The recent 990 form is attached with this question, please feel free to unassign the question and open it to others if you don't think you will be able to help me. Thanks!!!

Analysis of the Form 990 for Not-for-Profits (NFPs) Human rights watch https://www.hrw.org/ Explore the concepts of the class material relating to NFPs and Form 990s. You must find and review / read outside literature on these subjects as well. Prepare an executive summary paper on the Form 990 to include the following: a. A brief overview of your entity. b. Discuss what is a Form 990, what is its focus, and what it's intended to do. c. Discuss who are the Form 990's intended users - who and why is the form intended for (what is NOT expected is a fund-by-fund accounting of figures, performance, balances, etc). d. Finally, compare the Form 990 to a CCR or your entities annual report and discuss the different audiences / needs / users / purpose of same. Your deliverable is to be three - five pages in length (~1,000 to 1,800 words), singlespaced, double spacing between paragraphs, one inch margins and a font size of 10 - 12 points. Use headings related to topics in our class, and include a cover page and works cited section. In-text citations must be included and done per APA standards. The paper is to be uploaded through your assignment folder only in a single Word document with only \"YourName.doc(x)\" as the file name. Points will be deducted for failing to adhere to these requirements, especially the 4 requirements in part 3. The NFP focuses on the Form 990 and your entity is the backdrop. COPY FOR PUBLIC INSPECTION INFORMATION NECESSARY TO FILE A COMPLETE AND ACCURATE TAX RETURN IS NOT YET AVAILABLE FROM THIRD PARTIES. HUMAN RIGHTS WATCH, INC. 13-2875808 Form 990 (2014) Page Part III 1 Statement of Program Service Accomplishments Check if Schedule O contains a response or note to any line in this Part III Briefly describe the organization's mission: mmmmmmmmmmmmmmmmmmmmmmmm 2 X ATTACHMENT 1 2 3 4 Did the organization undertake any significant program services during the year which were not listed on the X No prior Form 990 or 990-EZ? Yes If "Yes," describe these new services on Schedule O. Did the organization cease conducting, or make significant changes in how it conducts, any program X No services? Yes If "Yes," describe these changes on Schedule O. Describe the organization's program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported. mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 4a (Code: ) (Expenses $ 7,459,807. including grants of $ 0 ) (Revenue $ 0 ) 0 ) (Revenue $ 0 ) 0 ) AFRICA DIVISION OF HUMAN RIGHTS WATCH, INC. MONITORS AND PROMOTES HUMAN RIGHTS IN SUB-SAHARAN AFRICA. HUMAN RIGHTS WATCH SENDS INVESTIGATIVE MISSIONS TO COLLECT INFORMATION AND REPORTS ITS FINDINGS TO THE PUBLIC. 4b (Code: ) (Expenses $ 6,434,810. including grants of $ ASIA DIVISION OF HUMAN RIGHTS WATCH, INC. MONITORS AND PROMOTES HUMAN RIGHTS IN ASIAN COUNTRIES FROM AFGHANISTAN TO THE EAST. HUMAN RIGHTS WATCH SENDS INVESTIGATIVE MISSIONS TO COLLECT INFORMATION AND REPORTS ITS FINDINGS TO THE PUBLIC. 4c (Code: ) (Expenses $ 5,563,280. including grants of $ 0 ) (Revenue $ MIDDLE EAST & NORTH AFRICA - FOR MORE THAN TWO DECADES, HUMAN RIGHTS WATCH HAS WORKED TO EXPOSE AND CURB A WIDE RANGE OF HUMAN RIGHTS VIOLATIONS IN THE MIDDLE EAST AND NORTH AFRICA. WITH A STAFF OF MORE THAN 30 PEOPLE, WE REPORT ON 17 COUNTRIES IN THE REGION FROM OUR LOCAL OFFICES IN TUNISIA, LEBANON, ISRAEL, JORDAN, AS WELL AS FROM OUR OTHER INTERNATIONAL OFFICES 4d Other program services (Describe in Schedule O.) (Expenses $ 36,871,794. including grants of $ 26,500. 56,329,691. 4e Total program service expenses JSA 4E1020 1.000 I 02373D 702V 2/29/2016 ) (Revenue $ 34,276. ) Form 10:10:25 AM V 14-7.16 151518-0002 990 (2014) PAGE 3 HUMAN RIGHTS WATCH, INC. 13-2875808 Form 990 (2014) Part IV Page Yes 1 Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule A Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If "Yes," complete Schedule C, Part III Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part I Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes," complete Schedule D, Part III Did the organization report an amount in Part X, line 21, for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IV Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments? If "Yes," complete Schedule D, Part V If the organization's answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable. Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete Schedule D, Part VI Did the organization report an amount for investments-other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VII Did the organization report an amount for investments-program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIII Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IX Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part X mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmm 2 3 4 5 mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 6 mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 7 8 9 mmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmm 10 11 a b c d 3 Checklist of Required Schedules mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmm e f Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses mmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmm mmmmmmmmmmm mmmmmmmmmmmm the organization's liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part X 12 a Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete Schedule D, Parts XI and XII b Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional 13 Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E 14 a Did the organization maintain an office, employees, or agents outside of the United States? b Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV 15 Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If "Yes," complete Schedule F, Parts II and IV 16 Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If "Yes," complete Schedule F, Parts III and IV 17 Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I (see instructions) 18 Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II 19 Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III 20 a Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H b If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return? mmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmm mmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm m m m m m m m mm mm mm mm mm mm 1 2 X X 5 X 6 X 7 X 8 X 9 X 10 X 11a X 11b X X 11c X 11d 11e X 11f X 12a X X X 12b 13 14a X 14b X 15 X 16 X 17 X 18 X X X 19 20a 20b Form JSA X X 3 4 No 990 (2014) 4E1021 1.000 02373D 702V 2/29/2016 10:10:25 AM V 14-7.16 151518-0002 PAGE 4 HUMAN RIGHTS WATCH, INC. 13-2875808 Form 990 (2014) Part IV Page Yes 21 Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If "Yes," complete Schedule I, Parts I and II Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If \"Yes,\" complete Schedule I, Parts I and III Did the organization answer \"Yes\" to Part VII, Section A, line 3, 4, or 5 about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees? If \"Yes,\" complete Schedule J Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If "Yes," answer lines 24b through 24d and complete Schedule K. If \"No,\" go to line 25a Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds? Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year? Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If \"Yes,\" complete Schedule L, Part I Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? If "Yes," complete Schedule L, Part II Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part III Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions): A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV A family member of a current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? If "Yes," complete Schedule L, Part IV Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1 Did the organization have a controlled entity within the meaning of section 512(b)(13)? If "Yes" to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2 Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O mmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmm 22 23 mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 24 a b c d 25 a b mmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmm mmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 26 mmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmm 27 28 a b c 29 30 31 32 33 34 35 a b 36 37 38 4 Checklist of Required Schedules (continued) mmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmm mmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmm mmmmm mmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmm No 21 X 22 X 23 X X 24a 24b 24c 24d 25a X 25b X 26 X 27 X 28a X 28b X 28c 29 X X 30 X 31 X 32 X 33 X 34 35a X X 35b 36 X 37 X 38 Form X 990 (2014) JSA 4E1030 1.000 02373D 702V 2/29/2016 10:10:25 AM V 14-7.16 151518-0002 PAGE 5 HUMAN RIGHTS WATCH, INC. 13-2875808 Form 990 (2014) Part V Page Statements Regarding Other IRS Filings and Tax Compliance Check if Schedule O contains a response or note to any line in this Part V mmmmmmmmmmmmmmmmmmmmm 85 mmmmmmmmmm 0 mmmmmmmmm X mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 289 m X mmmmmmm X mmmmmmmmmm X mmmmmmm Yes 1a 1 a Enter the number reported in Box 3 of Form 1096. Enter -0- if not applicable 1b b Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable c Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? 2 a Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax 2a Statements, filed for the calendar year ending with or within the year covered by this return b If at least one is reported on line 2a, did the organization file all required federal employment tax returns? Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file (see instructions) 3 a Did the organization have unrelated business gross income of $1,000 or more during the year? b If "Yes," has it filed a Form 990-T for this year? If "No" to line 3b, provide an explanation in Schedule O 4 a At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? b If \"Yes,\" enter the name of the foreign country: mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm I 5a b c 6a b 7 a b c See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR). Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction? If "Yes" to line 5a or 5b, did the organization file Form 8886-T? Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? Organizations that may receive deductible contributions under section 170(c). Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? If "Yes," did the organization notify the donor of the value of the goods or services provided? Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? 7d If "Yes," indicate the number of Forms 8282 filed during the year Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract? Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? mmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmm mmmmm d e f g If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? h If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? 8 Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? 9 Sponsoring organizations maintaining donor advised funds. a Did the sponsoring organization make any taxable distributions under section 4966? b Did the sponsoring organization make a distribution to a donor, donor advisor, or related person? 10 Section 501(c)(7) organizations. Enter: 10a a Initiation fees and capital contributions included on Part VIII, line 12 10b b Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities mmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmm mmmmmmmmmm mmmmmmmmmmmmmm mmmm mmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmm mmmmmmmmmmmmmmmmmm Section 501(c)(12) organizations. Enter: 11a a Gross income from members or shareholders b Gross income from other sources (Do not net amounts due or paid to other sources 11b against amounts due or received from them.) 12 a Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041? 12b b If "Yes," enter the amount of tax-exempt interest received or accrued during the year 13 Section 501(c)(29) qualified nonprofit health insurance issuers. a Is the organization licensed to issue qualified health plans in more than one state? Note. See the instructions for additional information the organization must report on Schedule O. b Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans 13b 13c c Enter the amount of reserves on hand 11 mmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm m m m m m m m mm mm mm mm mm mm 14 a Did the organization receive any payments for indoor tanning services during the tax year? b If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O JSA 4E1040 1.000 10:10:25 AM V 14-7.16 151518-0002 X No 1c 2b 3a 3b 4a X 5a 5b 5c X X 6a X 6b 7a 7b X X 7c X 7e 7f 7g 7h X X 8 9a 9b 12a 13a X 14a 14b Form 02373D 702V 2/29/2016 5 990 (2014) PAGE 6 HUMAN RIGHTS WATCH, INC. 13-2875808 Page 6 Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No" Form 990 (2014) Part VI mmmmmmmmmmmmmmmmmmmmmmmm response to line 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions. Check if Schedule O contains a response or note to any line in this Part VI X Section A. Governing Body and Management 1a Enter the number of voting members of the governing body at the end of the tax year mmmmm Yes 1a No 36 If there are material differences in voting rights among members of the governing body, or if the governing mmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mm mmmmmm mmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmm body delegated broad authority to an executive committee or similar committee, explain in Schedule O. 36 1b b Enter the number of voting members included in line 1a, above, who are independent 2 Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? 3 Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors, or trustees, or key employees to a management company or other person? 4 Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? 5 Did the organization become aware during the year of a significant diversion of the organization's assets? 6 Did the organization have members or stockholders? 7a Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? b Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? 8 Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following: a The governing body? b Each committee with authority to act on behalf of the governing body? 9 Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization's mailing address? If "Yes," provide the names and addresses in Schedule O mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmm 2 X 3 4 5 6 X X X X 7a X 7b X 8a 8b X X X 9 Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.) mmmmmmmmmmmmmmmmmmmmmmmmmm mmm m mmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmm X 10b 11a X X 12a X 12b X 12c 13 14 X X X mmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 15a 15b X mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 16a 10 a Did the organization have local chapters, branches, or affiliates? b If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes? 11 a Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? b Describe in Schedule O the process, if any, used by the organization to review this Form 990. 12 a Did the organization have a written conflict of interest policy? If "No," go to line 13 b Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? c Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe in Schedule O how this was done 13 Did the organization have a written whistleblower policy? 14 Did the organization have a written document retention and destruction policy? 15 Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision? a The organization's CEO, Executive Director, or top management official b Other officers or key employees of the organization If "Yes" to line 15a or 15b, describe the process in Schedule O (see instructions). 16 a Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? b If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization's exempt status with respect to such arrangements? Section C. Disclosure Yes 10a mmmmmmmmmmmmmmmmmmmmmmmmm I ATTACHMENT 2 No X X 16b 17 18 List the states with which a copy of this Form 990 is required to be filed Section 6104 requires an organization to make its Forms 1023 (or 1024 if applicable), 990, and 990-T (Section 501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply. X Own website X Upon request Another's website Other (explain in Schedule O) 19 Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year. State the name, address, and telephone number of the person who possesses the organization's books and records: 20 MITCHELL MAKE, 350 FIFTH AVENUE, 34TH FLOOR, NEW YORK, NY 10118 212-216-1292 JSA I Form 990 (2014) 4E1042 1.000 02373D 702V 2/29/2016 10:10:25 AM V 14-7.16 151518-0002 PAGE 7 HUMAN RIGHTS WATCH, INC. 13-2875808 Page 7 Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors X Check if Schedule O contains a response or note to any line in this Part VII Form 990 (2014) Part VII mmmmmmmmmmmmmmmmmmmmmm Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees 1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization's tax year. % % % % % List all of the organization's current officers, directors, trustees (whether individuals or organizations), regardless of amount of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid. List all of the organization's current key employees, if any. See instructions for definition of "key employee." List the organization's five current highest compensated employees (other than an officer, director, trustee, or key employee) who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the organization and any related organizations. List all of the organization's former officers, key employees, and highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations. List all of the organization's former directors or trustees that received, in the capacity as a former director or trustee of the organization, more than $10,000 of reportable compensation from the organization and any related organizations. List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest compensated employees; and former such persons. Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee. (C) (A) Name and Title (do not check more than one Average hours per box, unless person is both an week (list any officer and a director/trustee) Former 1.00 0 1.00 0 1.00 0 1.00 0 1.00 0 1.00 0 1.00 0 1.00 0 1.00 0 1.00 0 1.00 0 1.00 0 1.00 0 1.00 0 Highest compensated employee CO-CHAIRMAN (2) JOEL MOTLEY CO-CHAIRMAN (3) WENDY KEYS VICE-CHAIRMAN (4) SUSAN MANILOW VICE-CHAIRMAN (5) JEAN-LOUIS SERVAN-SCHREIBER VICE-CHAIRMAN (6) SID SHEINBERG VICE-CHAIRMAN (7) JOHN J. STUZINSKI VICE-CHAIRMAN (8) MICHAEL G. FISCH TREASURER (9) KAREN HERSKOVITZ ACKMAN DIRECTOR (10) JORGE CASTANEDA DIRECTOR (11) TONY ELLIOTT DIRECTOR (12) MICHAEL E. GELLERT DIRECTOR (13) HINA JILANI DIRECTOR (14) BETSY KAREL DIRECTOR Key employee line) Officer below dotted Institutional trustee related organizations Individual trustee or director hours for (1) HASSAN ELMASRY Position (B) (D) (E) Reportable Reportable compensation compensation from from related the organizations organization (W-2/1099-MISC) (W-2/1099-MISC) (F) Estimated amount of other compensation from the organization and related organizations X X 0 0 0 X X 0 0 0 X X 0 0 0 X X 0 0 0 X X 0 0 0 X X 0 0 0 X X 0 0 0 X X 0 0 0 X 0 0 0 X 0 0 0 X 0 0 0 X 0 0 0 X 0 0 0 X 0 0 0 Form JSA 990 (2014) 4E1041 1.000 02373D 702V 2/29/2016 10:10:25 AM V 14-7.16 151518-0002 PAGE 8 HUMAN RIGHTS WATCH, INC. 13-2875808 Form 990 (2014) Part VII Page 8 Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued) (A) Name and title (B) (C) Average Position (do not check more than one box, unless person is both an officer and a director/trustee) hours per week (list any hours for Former Highest compensated employee 1.00 0 1.00 0 1.00 0 1.00 0 1.00 0 1.00 0 1.00 0 1.00 0 1.00 0 1.00 0 1.00 0 Key employee ( 15) ROBERT KISSANE DIRECTOR ( 16) DAVID LAKHDHIR DIRECTOR ( 17) KIMBERLY MARTEAU EMERSON DIRECTOR ( 18) OKI MATSUMOTO DIRECTOR ( 19) BARRY MEYER DIRECTOR ( 20) AOIFE O'BRIEN (THRU 10/14) DIRECTOR ( 21) JOAN R. PLATT DIRECTOR ( 22) AMY RAO DIRECTOR ( 23) NEIL RIMER DIRECTOR ( 24) VICTORIA RISKIN DIRECTOR ( 25) GRAHAM ROBESON DIRECTOR Officer line) Institutional trustee below dotted Individual trustee or director related organizations (D) (E) Reportable Reportable compensation compensation from from related the organizations organization (W-2/1099-MISC) (W-2/1099-MISC) (F) Estimated amount of other compensation from the organization and related organizations X 0 0 0 X 0 0 0 X 0 0 0 X 0 0 0 X 0 0 0 X 0 0 0 X 0 0 0 X 0 0 0 X 0 0 0 X 0 0 0 X 0 0 0 0 0 0 0 557,416. 557,416. m m m m m m m m m m m m m m m m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm I m m m m m m m m m m m m m m m m m m m m m m m m m m m m II I 1b c d 2 0 Sub-total 3,119,812. Total from continuation sheets to Part VII, Section A 3,119,812. Total (add lines 1b and 1c) Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 68 3 Did the organization list any former officer, director, or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual mmmmmmmmmmmmmmmmmmmmmmmmmm 3 For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If \"Yes,\" complete Schedule J for such individual 4 Yes No 4 mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmm X X Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If \"Yes,\" complete Schedule J for such person 5 Section B. Independent Contractors 1 Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization's tax year. 5 (A) Name and business address (B) Description of services X (C) Compensation ATTACHMENT 3 2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 in compensation from the organization 35 I JSA 4E1055 1.000 02373D 702V 2/29/2016 10:10:25 AM V 14-7.16 Form 151518-0002 990 (2014) PAGE 9 HUMAN RIGHTS WATCH, INC. 13-2875808 Form 990 (2014) Part VII Page 8 Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued) (A) Name and title (B) (C) Average Position (do not check more than one box, unless person is both an officer and a director/trustee) hours per week (list any hours for Former Highest compensated employee 1.00 0 1.00 0 1.00 0 1.00 0 1.00 0 1.00 0 1.00 0 1.00 0 1.00 0 1.00 0 1.00 0 Key employee ( 26) SHELLEY RUBIN DIRECTOR ( 27) KEVIN P. RYAN DIRECTOR ( 28) AMBASSADOR ROBIN SANDERS DIRECTOR ( 29) JAVIER SOLANA DIRECTOR ( 30) SIRI STOLT-NIELSEN DIRECTOR ( 31) DARIAN W. SWIG DIRECTOR ( 32) MAKOTO TAKANO DIRECTOR ( 33) JOHN R. TAYLOR DIRECTOR ( 34) AMY TOWERS DIRECTOR ( 35) PETER VISSER DIRECTOR ( 36) MARIE WARBURG DIRECTOR Officer line) Institutional trustee below dotted Individual trustee or director related organizations (D) (E) Reportable Reportable compensation compensation from from related the organizations organization (W-2/1099-MISC) (W-2/1099-MISC) (F) Estimated amount of other compensation from the organization and related organizations X 0 0 0 X 0 0 0 X 0 0 0 X 0 0 0 X 0 0 0 X 0 0 0 X 0 0 0 X 0 0 0 X 0 0 0 X 0 0 0 X 0 0 0 m m m m m m m m m m m m m m m m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm I m m m m m m m m m m m m m m m m m m m m m m m m m m m m II I 1b c d 2 Sub-total Total from continuation sheets to Part VII, Section A Total (add lines 1b and 1c) Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 68 3 Did the organization list any former officer, director, or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual mmmmmmmmmmmmmmmmmmmmmmmmmm 3 For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If \"Yes,\" complete Schedule J for such individual 4 Yes No 4 mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmm X X Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If \"Yes,\" complete Schedule J for such person 5 Section B. Independent Contractors 1 Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization's tax year. 5 (A) Name and business address 2 (B) Description of services X (C) Compensation Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 in compensation from the organization I JSA 4E1055 1.000 02373D 702V 2/29/2016 10:10:25 AM V 14-7.16 Form 151518-0002 990 (2014) PAGE 10 HUMAN RIGHTS WATCH, INC. 13-2875808 Form 990 (2014) Part VII Page 8 Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued) (A) Name and title (B) (C) Average Position (do not check more than one box, unless person is both an officer and a director/trustee) hours per week (list any hours for Former Highest compensated employee 1.00 0 40.00 0 38.00 0 40.00 0 40.00 0 1.00 0 40.00 0 40.00 0 40.00 0 40.00 0 40.00 0 Key employee ( 37) CATHERINE ZENNSTROM DIRECTOR ( 38) KENNETH ROTH EXECUTIVE DIRECTOR ( 39) BARBARA GUGLIELMO ASST. TREAS., ADMIN & FIN DIR ( 40) CHARLES LUSTIG ASST. SEC & EXEC DEP. DIR. OPS ( 41) DINAH POKEMPNER ASST SECRETARY & GEN'L COUNSEL ( 42) BRUCE RABB SECRETARY ( 43) BRUNO UGARTE DEPUTY EXECUTIVE DIR, ADVOCACY ( 44) MICHELE ALEXANDER DEPUTY EXEC DIR-DEV & OUTREACH ( 45) IAIN LEVINE DEPUTY EXECUTIVE DIR.-PROGRAM ( 46) CARROLL BOGERT DEPUTY EXEC DIR-EXTERNAL RELAT ( 47) JOSEPH SAUNDERS DEPUTY PROGRAM DIRECTOR Officer line) Institutional trustee below dotted Individual trustee or director related organizations X (D) (E) Reportable Reportable compensation compensation from from related the organizations organization (W-2/1099-MISC) (W-2/1099-MISC) (F) Estimated amount of other compensation from the organization and related organizations 0 0 0 X 469,356. 0 71,770. X 176,478. 0 42,482. X 234,396. 0 48,274. X 183,054. 0 43,139. X 0 0 0 X 338,991. 0 24,834. X 287,449. 0 53,579. X 251,022. 0 49,936. X 242,428. 0 38,714. 197,646. 0 44,599. X m m m m m m m m m m m m m m m m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm I m m m m m m m m m m m m m m m m m m m m m m m m m m m m II I 1b c d 2 Sub-total Total from continuation sheets to Part VII, Section A Total (add lines 1b and 1c) Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 68 3 Did the organization list any former officer, director, or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual mmmmmmmmmmmmmmmmmmmmmmmmmm 3 For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If \"Yes,\" complete Schedule J for such individual 4 Yes No 4 mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmm X X Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If \"Yes,\" complete Schedule J for such person 5 Section B. Independent Contractors 1 Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization's tax year. 5 (A) Name and business address 2 (B) Description of services X (C) Compensation Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 in compensation from the organization I JSA 4E1055 1.000 02373D 702V 2/29/2016 10:10:25 AM V 14-7.16 Form 151518-0002 990 (2014) PAGE 11 HUMAN RIGHTS WATCH, INC. 13-2875808 Form 990 (2014) Part VII Page 8 Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued) (A) Name and title (B) (C) Average Position (do not check more than one box, unless person is both an officer and a director/trustee) hours per week (list any hours for Former 40.00 0 40.00 0 40.00 0 40.00 0 Highest compensated employee Key employee ( 48) JAMES ROSS DIR. LEGAL & POLICY COUNSEL ( 49) SARAH LEAH WHITSON EXEC DIR MIDDLE E. & N. AFRICA ( 50) TOM P. PORTEOUS DEPUTY PROGRAM DIRECTOR ( 51) JOSE M. VIVANCO EXECUTIVE DIRECTOR - AMERICAS Officer line) Institutional trustee below dotted Individual trustee or director related organizations (D) (E) Reportable Reportable compensation compensation from from related the organizations organization (W-2/1099-MISC) (W-2/1099-MISC) (F) Estimated amount of other compensation from the organization and related organizations X 192,599. 0 27,521. X 182,917. 0 43,125. X 182,027. 0 26,464. X 181,449. 0 42,979. m m m m m m m m m m m m m m m m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm I m m m m m m m m m m m m m m m m m m m m m m m m m m m m II I 1b c d 2 Sub-total Total from continuation sheets to Part VII, Section A Total (add lines 1b and 1c) Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 68 3 Did the organization list any former officer, director, or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual mmmmmmmmmmmmmmmmmmmmmmmmmm 3 For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If \"Yes,\" complete Schedule J for such individual 4 Yes No 4 mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmm X X Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If \"Yes,\" complete Schedule J for such person 5 Section B. Independent Contractors 1 Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization's tax year. 5 (A) Name and business address 2 (B) Description of services X (C) Compensation Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 in compensation from the organization I JSA 4E1055 1.000 02373D 702V 2/29/2016 10:10:25 AM V 14-7.16 Form 151518-0002 990 (2014) PAGE 12 HUMAN RIGHTS WATCH, INC. Statement of Revenue 13-2875808 Form 990 (2014) Part VIII Check if Schedule O contains a response or note to any line in this Part VIII Contributions, Gifts, Grants Program Service Revenue and Other Similar Amounts (A) Total revenue mmmmmmmm mmmmmmmmmm mmmmmmmmm mmmmmmmm mm m mmmmmmmmmmmmmmmmmmI Federated campaigns 1a b Membership dues 1b c Fundraising events 1c d Related organizations 1d e Government grants (contributions) 1e f All other contributions, gifts, grants, 1a g h (B) Related or exempt function revenue (C) Unrelated business revenue X (D) Revenue excluded from tax under sections 512-514 48,680,950. 2,943,091. Noncash contributions included in lines 1a-1f: $ Total. Add lines 1a-1f 62,843,469. Business Code 2a PUBLICATIONS 541900 34,276. 34,276. b c d e f g 3 m m m m m m mm mm mm mm mm m m m m m m m I mmmmmmmmmmmmmmmmI m m m m m m m m m m m m m m m m m m m m m m m mm II mmmmmmmm mmm mm mmmmmmmmmmmmmm I All other program service revenue Total. Add lines 2a-2f Investment income (including dividends, 34,276. interest, 1,367,711. and other similar amounts) 4 5 Income from investment of tax-exempt bond proceeds Royalties (i) Real (ii) Personal 6a Gross rents Less: rental expenses c d Rental income or (loss) 165,608. Gross amount from sales of (i) Securities 8a 165,608. 165,608. 702,401. 702,401. (ii) Other 51,750,813. mmmm m m mm mm mm mm mm m m m m m m m m m m m m m m m Less: cost or other basis 51,048,412. and sales expenses c d 0 Net rental income or (loss) assets other than inventory b 1,367,711. 0 165,608. b 7a Other Revenue mmmmmmmmmmmmmmmmmmmmmmmm 9 14,162,519. 1f and similar amounts not included above Page 702,401. Gain or (loss) Net gain or (loss) Gross income from fundraising events (not including $ I ATCH 4 14,162,519. mmmmmmmmmmm m m m m m m m m m m mATCH m m m m m5m I mmmmmmmmmmm mmmmmmmmmm mmmmmmm I mmmmmmmmm mmmmmmmmmmmmmmmmm I of contributions reported on line 1c). a 3,153,782. Less: direct expenses b Net income or (loss) from fundraising events 3,153,782. See Part IV, line 18 b c 9a b c 10a b c 11a b Gross income from gaming activities. See Part IV, line 19 a Less: direct expenses b Net income or (loss) from gaming activities Gross sales of inventory, returns and allowances 0 less a Less: cost of goods sold b Net income or (loss) from sales of inventory Miscellaneous Revenue Business Code 0 UBI FROM PARTNERSHIP INTEREST 900099 25,187. MISCELLANEOUS INCOME 900099 38,404. c m m m m mm mm mm mm mm mm mm mm mm m m m m m m m m m m m m m m m m m m m m II d All other revenue e Total. Add lines 11a-11d Total revenue. See instructions 12 0 25,187. 38,404. 63,591. 65,177,056. 34,276. 2,274,124. Form JSA 4E1051 1.000 02373D 702V 2/29/2016 25,187. 10:10:25 AM V 14-7.16 151518-0002 990 (2014) PAGE 13 HUMAN RIGHTS WATCH, INC. Part IX Statement of Functional Expenses 13-2875808 Form 990 (2014) Page 10 Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A). Check if Schedule O contains a response or note to any line in this Part IX mmmmmmmmmmmmmmmmmmmmmmmm Do not include amounts reported on lines 6b, 7b, 8b, 9b, and 10b of Part VIII. mmmm mmmmmmmmm (A) Total expenses (B) Program service expenses (C) Management and general expenses (D) Fundraising expenses 1 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 2 Grants and other assistance individuals. See Part IV, line 22 to 8,000. 8,000. domestic 3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16 mmmmm mmmmmmmmm mmmmmmmmmm 4 Benefits paid to or for members 5 Compensation of current officers, directors, trustees, and key employees 0 18,500. 0 18,500. 2,247,994. 1,140,796. 749,078. 358,120. 0 30,872,523. 26,367,182. 1,028,334. 3,477,007. 2,502,243. 4,530,026. 4,469,761. 2,175,754. 3,881,156. 2,942,259. 67,479. 165,775. 223,816. 259,010. 483,095. 1,303,686. 52,775. 210,087. 88,470. 7,981. 31,772. 6 Compensation not included above, to disqualified mmmmmm mmmmmmmmmmmm persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) 7 Other salaries and wages 8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) mmmmmmmmmmmm mmmmmmmmmmmmmmmmmm m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmm m mmmmmmmmm mmmmmm m m m m m mm mm mm mm mm mm mm mm mm mm mm mmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmm 9 Other employee benefits Payroll taxes 10 Fees for services (non-employees): a Management 11 b Legal c Accounting d Lobbying e Professional fundraising services. See Part IV, line 17 f Investment management fees g Other. 0 60,756. 241,859. 88,470. 2,072,617. 925,108. 2,072,617. 925,108. (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O.) 12 Advertising and promotion 13 Office expenses 14 Information technology 15 Royalties 16 Occupancy 17 Travel 18 Payments of travel or entertainment expenses for any federal, state, or local public officials 19 Conferences, conventions, and meetings 20 Interest 21 Payments to affiliates 22 Depreciation, depletion, and amortization 23 Insurance 24 Other mmmm mmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmm mmmm mmmmmmmmmmmmmmmmmmm expenses. Itemize expenses not 2,367,569. 0 5,833,407. 540,194. 0 6,862,339. 5,992,744. 1,392,471. 223,963. 751,135. 4,468,923. 435,445. 613,098. 64,532. 751,386. 40,217. 4,822,663. 5,346,181. 1,022,393. 207,128. 1,017,283. 439,435. 332,712. 12,890. 27,348. 974,516. 206,595. 246,324. 1,084,203. 679,967. 275,235. 1,074,885. 321,681. 275,235. 4,250. 5,068. 358,286. 73,473,900. 56,329,691. 5,554,192. 11,590,017. 0 372,950. 0 0 1,427,435. 0 covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.) a SPECIAL PROJECTS MAIL c OUTREACH b DIRECT d e All other expenses 25 Total functional expenses. Add lines 1 through 24e 26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720) m Im m m m m m 0 JSA 4E1052 1.000 02373D 702V 2/29/2016 Form 10:10:25 AM V 14-7.16 151518-0002 990 (2014) PAGE 14 HUMAN RIGHTS WATCH, INC. 13-2875808 Form 990 (2014) Net Assets or Fund Balances Liabilities Assets Part X Page Balance Sheet Check if Schedule O contains a response or note to any line in this Part X mmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmm 1 2 3 4 5 Cash - non-interest-bearing Savings and temporary cash investments Pledges and grants receivable, net Accounts receivable, net Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L 6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions). Complete Part II of Schedule L 27 28 29 m m m m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm (A) Beginning of year (B) End of year 10,293,841. 25,717,005. 87,670,337. 701,390. 1 2 3 4 8,959,188. 33,950,779. 62,197,764. 611,221. 0 5 0 0 0 0 852,778. 6 7 8 9 0 0 0 997,213. mmmmmmmmmm mmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmm mmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm m m m m m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmm mmmm 5,790,206. 10c 98,447,671. 11 16,699,387. 12 0 13 0 14 250,880. 15 246,423,495. 16 4,490,740. 17 0 18 0 19 0 20 0 21 6,934,101. 98,248,917. 28,132,840. 0 0 243,569. 240,275,592. 4,602,503. 0 0 0 0 mmmmmmmmmmmmmm mmmmmmm mmmmmmmmm 0 22 0 23 0 24 0 0 0 328,647. 25 4,819,387. 26 1,260,392. 5,862,895. 21,204,102. 27 220,400,006. 28 0 29 26,758,240. 207,654,457. 0 m m m m m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm I mmmmmmmmmmmmmmmmmmmmmmmmmmmmm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm I mmmmmmmmmmmmmmmm mmmmmmmm mmmm m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm Unrestricted net assets Temporarily restricted net assets Permanently restricted net assets Organizations that do not follow SFAS 117 (ASC 958), check here complete lines 30 through 34. 30 31 32 33 34 mmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmm Notes and loans receivable, net Inventories for sale or use Prepaid expenses and deferred charges Land, buildings, and equipment: cost or 16,800,031. 10a other basis. Complete Part VI of Schedule D 9,865,930. 10b b Less: accumulated depreciation 11 Investments - publicly traded securities 12 Investments - other securities. See Part IV, line 11 13 Investments - program-related. See Part IV, line 11 14 Intangible assets 15 Other assets. See Part IV, line 11 16 Total assets. Add lines 1 through 15 (must equal line 34) 17 Accounts payable and accrued expenses 18 Grants payable 19 Deferred revenue 20 Tax-exempt bond liabilities 21 Escrow or custodial account liability. Complete Part IV of Schedule D 22 Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons. Complete Part II of Schedule L 23 Secured mortgages and notes payable to unrelated third parties 24 Unsecured notes and loans payable to unrelated third parties 25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D 26 Total liabilities. Add lines 17 through 25 X and Organizations that follow SFAS 117 (ASC 958), check here complete lines 27 through 29, and lines 33 and 34. 7 8 9 10 a 11 Capital stock or trust principal, or current funds Paid-in or capital surplus, or land, building, or equipment fund Retained earnings, endowment, accumulated income, or other funds Total net assets or fund balances Total liabilities and net assets/fund balances and 30 31 32 241,604,108. 33 246,423,495. 34 234,412,697. 240,275,592. Form 990 (2014) JSA 4E1053 1.000 02373D 702V 2/29/2016 10:10:25 AM V 14-7.16 151518-0002 PAGE 15 HUMAN RIGHTS WATCH, INC. 13-2875808 Form 990 (2014) Part XI 1 2 3 4 5 6 7 8 9 10 Page m m m m m m m m m m m m m 65,177,056. mmmmmm mmmmmmmmmmmmmmmmmmmmmmm 73,473,900. mmmmmmmmmmmmmmmmmmmmmmm -8,296,844. mmmmmmmmmmmmmmmmmmmmmmmmmm 241,604,108. mmmmm 1,105,433. mmmmmmmmmmmmmmmmmmmmmmmmmmmmm 0 mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 0 mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 0 mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 0 mmmmmmmmmmmmmmmm 234,412,697. mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm Financial Statements and Reporting Check if Schedule O contains a response or note to any line in this Part XII m m m m m m m m m m m m m m m m m m m Total revenue (must equal Part VIII, column (A), line 12) Total expenses (must equal Part IX, column (A), line 25) Revenue less expenses. Subtract line 2 from line 1 Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) Net unrealized gains (losses) on investments Donated services and use of facilities Investment expenses Prior period adjustments Other changes in net assets or fund balances (explain in Schedule O) Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33, column (B)) Part XII 12 Reconciliation of Net Assets Check if Schedule O contains a response or note to any line in this Part XI 1 2 3 4 5 6 7 8 9 10 Yes X Accrual Accounting method used to prepare the Form 990: Cash Other If the organization changed its method of accounting from a prior year or checked "Other," explain in Schedule O. 2 a Were the organization's financial statements compiled or reviewed by an independent accountant? If "Yes," check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both: No 1 Separate basis Consolidated basis mmmmmm 2a mmmmmmmmmmmmmm 2b X 2c X Both consolidated and separate basis b Were the organization's financial statements audited by an independent accountant? If "Yes," check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both: X Separate basis Consolidated basis X Both consolidated and separate basis c If "Yes" to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant? If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O. 3 a As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133? b If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits. mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm X 3a 3b Form 990 (2014) JSA 4E1054 1.000 02373D 702V 2/29/2016 10:10:25 AM V 14-7.16 151518-0002 PAGE 16 Public Charity Status and Public Support SCHEDULE A (Form 990 or 990-EZ) Department of the Treasury Internal Revenue Service Name of the organization OMB No. 1545-0047 Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust. I I Attach to Form 990 or Form 990-EZ. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990. Open to Public Inspection Employer identification number HUMAN RIGHTS WATCH, INC. 13-2875808 Reason for Public Charity Status (All organizations must complete this part.) See instructions. Part I The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.) 1 A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i). 2 A school described in section 170(b)(1)(A)(ii). (Attach Schedule E.) 3 A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii). 4 A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state: 5 An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.) 6 A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v). 7 X An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.) 8 A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.) 9 An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.) 10 An organization organized and operated exclusively to test for public safety. See section 509(a)(4). 11 An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box in lines 11a through 11d that describes the type of supporting organization and complete lines 11e, 11f, and 11g. a Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B. b Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C. c Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E. d Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V. e Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization. f Enter the number of supported organizations g Provide the following information about the supported organization(s). mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm (i) Name of supported organization (ii) EIN (iii) Type of organization (described on lines 1-9 above or IRC section (see instructions)) (iv) Is the organization listed in your governing document? Yes (v) Amount of monetary support (see instructions) (vi) Amount of other support (see instructions) No (A) (B) (C) (D) (E) Total For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. JSA 4E1210 2.000 02373D 702V 2/29/2016 10:10:25 AM V 14-7.16 Schedule A (Form 990 or 990-EZ) 2014 151518-0002 PAGE 17 HUMAN RIGHTS WATCH, INC. 13-2875808 Schedule A (Form 990 or 990-EZ) 2014 Page 2 Part II Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.) Section A. Public Support Calendar year (or fiscal year beginning in) 1 2 3 I Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") mmmmmm 134,174,146. (b) 2011 (c) 2012 (d) 2013 (e) 2014 70,520,001. 52,730,595. 68,221,336. 62,843,469. (f) Total 388,489,547. Tax revenues levied for the organization's benefit and either paid to or expended on its behalf mmmmmmm 0 The value of services or facilities furnished by a governmental unit to the organization without charge mmmmmmm mmmmmmm 4 Total. Add lines 1 through 3 5 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) Public support. Subtract line 5 from line 4. 6 (a) 2010 0 134,174,146. 70,520,001. 52,730,595. 68,221,336. 62,843,469. mmmmmmm 388,489,547. 125,438,064. 263,051,483. Section B. Total Support m m m m m m m m mIm Calendar year (or fiscal year beginning in) 7 8 Amounts from line 4 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources mmmmmmmmmmmmmmmmm 9 10 Net income from unrelated business activities, whether or not the business is regularly carried on mmmmmmmmmm (b) 2011 (c) 2012 (d) 2013 (e) 2014 134,174,146. (a) 2010 70,520,001. 52,730,595. 68,221,336. 62,843,469. 388,489,547. 473,052. 308,543. 746,234. 1,130,343. 1,533,319. 4,191,491. 119,635. 11,834. 30,445. 57,786. 25,187. 244,887. 13,977. 568,431. 17,203. 38,404. Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ATCH 1 mmmmmmmmmmm mm (f) Total 638,015. mmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm I Section C. Computation of Public Support Percentage 66.84 mmmmmmmm 63.60 mmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmm I X mmmmmmmmmmmmmmm I 11 12 13 393,563,940. Total support. Add lines 7 through 10 12 Gross receipts from related activities, etc. (see instructions) 237,686. First five years. If the Form 990 is fo