Center for Economic and Social Rights Inc

What it reported doing in 2024

In 2024, 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 partners to share strategies and learnings on the sidelines of major international advocacy events, including those organized by the united nations (un), group of twenty (g20), and international monetary fund (imf). We have also continued to build alliances and bridge movements throughout latin america through our role as the secretariat of the initiative on fiscal policy and human rights. Cesr continued its advocacy work to challenge unjust tax, debt and budget policies in numerous countries across the globe - including the philippines, nepal, uganda, ghana, 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 a women's human rights impact assessment of climate finance projects with partners in nepal. We also undertook advocacy in international fora such as the un, the imf, and the g20. For example, we worked with partner organizations around the globe to input into the debates and processes around a un tax convention, as well as brought together partners from brazil and south africa to share g20 advocacy strategies. 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 nepal, ghana, uganda, and el salvador. It was also the focus of the decoding injustice learning lab, which brought together 25 activists from asia, africa, latin america, and north america to participate in virtual workshops and peer learning.

Financial Efficiency

• Mission deployment rate: 64.2%; rating input score 64
• Program expense ratio: 75.7%; rating input score 76
• Fundraising efficiency: $19.47 raised per $1 spent on fundraising; rating input score 58; 58th percentile among comparable filings

Transparency & Controls

• Consistency checks: 93.3%; rating input score 93; 22nd percentile among comparable filings
• Pay-setting controls: Limited
• Foreign activity oversight: 0 of 8 controls in place; rating input score 0
  • Claims monitoring procedures: Limited
  • Requires narrative reports: Limited
  • Conducts field audits: Limited
  • May suspend future funding: Limited
  • Requires financial reports: Limited
  • Conducts site visits: Limited
  • Requires grant agreements: Limited
  • May require repayment: Limited
• Grant itemization coverage: 87.6%; rating input score 88; 37th percentile among comparable filings
• Major donor itemization: Yes; rating input score 100
• Related-party transparency: Limited

Accountability

• Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
• Governance controls: 8 of 8 controls in place; rating input score 100
  • Conflict-of-interest policy: Pass
  • Whistleblower policy: Pass
  • Document-retention policy: Pass
  • CEO compensation review process: Pass
  • Other executive compensation review process: NotApplicable
  • Form 990 shared with the board: Pass
  • Board meeting minutes documented: Pass
  • Audit committee oversight: Pass
  • Independent financial-statement audit: Pass

Sustainability

• Operating margin: 15.3%; rating input score 70; 70th percentile among comparable filings
• Total-asset coverage ratio: 0.54; rating input score 25; 25th percentile among comparable filings
• Liabilities to assets ratio: 0.77; rating input score 9; 9th percentile among comparable filings
• Officer compensation ratio: 14.7%; rating input score 23; 23rd percentile among comparable filings

Growth

• Program expense growth: 1.9% per year; rating input score 100; 26th percentile among comparable filings
• Revenue growth: 3.1% per year; rating input score 100; 32nd percentile among comparable filings
• Asset growth: -2.4% per year; rating input score 0; 11th percentile among comparable filings