2024-11-15T07:11:25-06:00 2023-12-31 750786316 WEAVER AND TIDWELL LLP ONE PENNSYLVANIA PLAZA SUITE 3200 NEW YORK NY 10119 990 2023-01-01 133744727 CENTER FOR ECONOMIC AND SOCIAL RIGHTS INC CENT 2126530978 1330 AVENUE OF THE AMERICAS 23FL NEW YORK NY 10019 JOHN T GREEN TREASURER AND SECRETARY 2126530978 2024-11-15 1 0 PETER METZ P01491688 2126955003 2023 2024-10-15 13:58:12Z JOHN T GREEN 1330 AVENUE OF THE AMERICAS 23FL NEW YORK NY 10019 1113026 0 X WWW.CESR.ORG X 1993 NY RESEARCH AND ADVOCACY TO PROMOTE ECONOMIC AND SOCIAL RIGHTS 8 8 3 8 0 0 1013647 1099856 0 0 1855 622 8483 12548 1023985 1113026 172935 34966 0 0 890117 913028 10500 0 143305 381464 492961 1455016 1440955 -431031 -327929 575956 205996 112218 266505 463738 -60509 X RESEARCH AND ADVOCACY TO PROMOTE ECONOMIC AND SOCIAL RIGHTS 0 0 933321 34966 IN 2023, 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 A COLLECTIVE OF ORGANIZATIONS FROM ECUADOR, MALAYSIA, SOUTH AFRICA, AND TUNISIA TO ADVOCATE FOR RIGHTS-BASED REFORMS TO THE GLOBAL FINANCIAL ARCHITECTURE THROUGH COLLABORATIVE RESEARCH AND ANALYSIS, JOINT ADVOCACY, AND MUTUAL LEARNING. WE HAVE ALSO CONTINUED TO BUILD ALLIANCES AND BRIDGE MOVEMENTS THROUGH THE INITIATIVE ON FISCAL POLICY AND HUMAN RIGHTS IN LATIN AMERICA.CESR CONTINUED ITS ADVOCACY WORK TO CHALLENGE UNJUST TAX, DEBT AND BUDGET POLICIES IN NUMEROUS COUNTRIES ACROSS THE GLOBE INCLUDING THE PHILIPPINES, 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 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. 933321 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 12 0 3 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X X THE ORGANIZATION 2126530978 1330 AVENUE OF THE AMERICAS 23RD NEW YORK NY 10019 IMAD SABI CHAIRPERSON 2.00 X X 0 0 0 KARIN LISSAKERS VICE CHAIR 2.00 X X 0 0 0 JOHN T GREEN TREASURER 2.00 X X 0 0 0 CARLA GARCIA ZENDEJAS SECRETARY 2.00 X X 0 0 0 MILOON KOTHARI BOARD MEMBER 1.00 X 0 0 0 FATIMAH KELLEHER BOARD MEMBER 1.00 X 0 0 0 ROSHMI GOSWAMI BOARD MEMBER 1.00 X 0 0 0 ROSA PAVANELLI BOARD MEMBER 1.00 X 0 0 0 LILIAN GONCALVES-HO KANG YOU FORMER BOARD MEMBER 1.00 X 0 0 0 JOE OLOKA-ONYANGO FORMER BOARD MEMBER 1.00 X 0 0 0 MEGHNA ABRAHAM FORMER EXECUTIVE DIRECTOR 35.00 X 136938 0 0 136938 0 0 1 0 0 0 0 1099856 1099856 622 622 OTHER REVENUE 900099 10730 10730 RENTAL INCOME 900099 1712 1712 GAIN ON FOREIGN EXCHAN 900099 106 106 12548 1113026 12548 0 622 34966 34966 136938 68469 27388 41081 726505 458943 194009 73553 12302 8443 1419 2440 14246 9778 1642 2826 23037 15811 2656 4570 3791 3791 60375 60375 130972 74750 49122 7100 17579 6700 9661 1218 77955 62363 7796 7796 132778 132778 1102 661 386 55 5695 1709 3702 284 COMMUNICATION AND WEBSI 38198 34378 1910 1910 TRANSLATION 19794 19794 TELECOMMUNICATION 4722 3778 472 472 1440955 933321 364329 143305 26709 103752 383811 94433 56660 483 1643 34143 31388 5120 2755 103173 3413 575956 205996 30530 34890 231615 81688 0 112218 266505 X 267420 -60509 196318 0 463738 -60509 575956 205996 -327929 -196318 0 X X 0 1 X 1 0 X 949164 1262432 1348168 1013647 903538 5476949 949164 1262432 1348168 1013647 903538 5476949 4300230 1176719 378 290 376 1855 622 3521 5480470 75265 0.21470 0.26960 X CESR RECEIVES FINANCIAL SUPPORT FOR ITS WORK TO ADVANCE HUMAN RIGHTS WORLDWIDE THROUGH A COMBINATION OF FOUNDATION FUNDING, GOVERNMENTAL GRANTS, PARTNERSHIP AGREEMENTS WITH CIVIL SOCIETY ORGANIZATIONS, FEES FOR SERVICES AND DONATIONS FROM INDIVIDUALS. CESR STRIVES TO MAINTAIN A SIGNIFICANT PROPORTION OF "PUBLIC SUPPORT", INCLUDING SUPPORT FROM FOUNDATIONS TO FUND CESR'S HIGHLY REGARDED WORK IN SUPPORT OF INTERNATIONALLY AGREED DEVELOPMENT GOALS. THE PERCENTAGE OF PUBLIC SUPPORT FELL BELOW 33.33% LARGELY BECAUSE OF THE CONCENTRATION OF SUPPORT FROM THE CONTRIBUTING FOUNDATIONS OVER THE LAST 5 YEARS.CESR MAINTAINS A STRONG FUNDRAISING PROGRAM THAT SEEKS FUNDS FROM GOVERNMENT BODIES, PUBLIC CHARITIES, INDIVIDUAL SUPPORTERS, AND SOCIAL JUSTICE FOUNDATIONS, AND WE CONTINUE TO EXPLORE WAYS TO DIVERSIFY OUR FUNDING BASE. CESR HAS A DEDICATED DEVELOPMENT MANAGER WHO LEADS ON DEVELOPING AND IMPLEMENTING FUNDRAISING STRATEGIES, INCLUDING SMALL CAMPAIGNS SEEKING PUBLIC SUPPORT. WE HAVE UNDERTAKEN VIRTUAL CAMPAIGNS, TARGETED FUNDRAISING EVENTS, AND OTHER EFFORTS TO BUILD OUR INDIVIDUAL DONOR BASE. CESR'S SMALL SIZE, AS WELL AS THE COMPLEX NATURE OF OUR WORK, MAKES IT DIFFICULT TO OBTAIN INDIVIDUAL DONATIONS. OUR LIMITED CAPACITY TO UNDERTAKE THIS RESOURCE INTENSIVE TASK HAS LED TO CHALLENGES 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 ASSIST INDIVIDUALS AND COMMUNITIES LIVING IN POVERTY, AND OUR RESEARCH, ADVOCACY, AND CAPACITY BUILDING ACTIVITIES DIRECTLY BENEFIT THESE COMMUNITIES. THE BOARD 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 FIGURES FROM THE INTERNATIONAL HUMAN RIGHTS AND ECONOMIC JUSTICE COMMUNITIES WHO REPRESENT THE BROAD INTERESTS OF THESE COMMUNITIES AND OF THE PUBLIC AT LARGE. 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'S CAPACITY TO GENERATE PUBLIC SUPPORT THROUGH A OUR FUNDRAISING STRATEGY. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 34143 31388 2755 2755 X 1113026 0 1113026 0 1113026 1440955 0 1440955 0 1440955 PART X, LINE 2: THE ORGANIZATION HAS EVALUATED THE PROVISIONS OF ASC TOPIC 740, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE EVALUATION WAS PERFORMED FOR THE TAX YEARS 2021 THROUGH 2023, THE YEARS WHICH REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS AS OF DECEMBER 31, 2023. 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, 2023 AND IT IS NOT AWARE OF ANY CLAIMS FOR SUCH AMOUNTS BY FEDERAL OR STATE INCOME TAX AUTHORITIES. 0 0 0 0 0 0 0 0 0 0 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, MRG AND WLWF RUN COLLABORATIVE PROJECT 11240 WIRE TRANSFER 0 EAST ASIA AND THE PACIFIC RESEARCH ON THE IMPACTS OF THE WORLD BANK SUPPORTED PROJECT ON PEASANTS' RIGHTS IN THE PHILIPPINES. 12473 WIRE TRANSFER 0 0 0 0 0 0 0 PART I, LINE 6 8 BOARD MEMBERS VOLUNTEERING HOURS ON GOVERNANCE, ADVICE AND OVERSIGHT DURING 2023. 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 CHANCE 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 COMPENSATION 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 PROCESSING 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 MANAGEMENT STAFF SALARIES USING COMPARABILITY DATA AND SALARY RANGES FROM A CESR COMPENSATION SURVEY, WHICH IS CONDUCTED PERIODICALLY, MOST RECENTLY IN 2012 AND 2016. SUCH COMPARABILITY DATA ARE COLLECTED FROM NON-PROFIT, FOR-PROFIT AND GOVERNMENT SURVEYS AND PROVIDE GUIDELINES AND SALARY RANGES FOR EACH POSITION AT CESR. THE ED WORKS WITH THE LEADERSHIP TEAM 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. ONCE THE SALARIES ARE SET, THE ED OFFICIALLY COMMUNICATES THE NEW SALARIES AND EFFECTIVE DATE TO THE FINANCE OFFICER OR THE PERSON PROCESSING PAYROLL. DETAILED INFORMATION ON CESR'S CURRENT SALARY SCALES 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 HISTORY OF EACH EMPLOYEE, AS WELL AS THE REQUIREMENTS AND THE LEVEL OF RESPONSIBILITY ASSOCIATED WITH EACH POSITION. CESR STRIVES TO REWARD ITS STAFF ADEQUATELY TO THE EXTENT FEASIBLE BASED ON CESR'S FINANCIAL HEALTH. 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. 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.