Hungarian Human Rights Foundation

Nonprofit profile at a glance

EIN
133254319
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
New York, NY, USA
Phone
2022895488
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Service Organizations

Official website

Reported finances

Revenue
$229,030
Expenses
$261,279
Assets
$1,530,903
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Emese Latkoczy (Executive Director)
  • Zsolt Szekeres (President)

Highest reported compensation

  • Emese Latkoczy (Executive Director): $29,700 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

HHRF is a private, independent, 501 (c) (3) not-for-profit corporation. The Foundation operates from its New York headquarters and cooperates with similar NGOs in Budapest, Hungary and Kolozsvár (Cluj), Romania. HHRF's major activities are documenting and reporting on the human rights conditions of these Hungarian minority communities; providing in-depth analyses for decision makers and expert testimony before U.S. and international forums, including various committees of the U.S. Senate and House of Representatives, OSCE Review Meetings; facilitating meetings for representatives of Hungarian minority communities in the U.S.; and various youth-focused initiatives such as human rights training and internship opportunities, as well as our ReConnect family of programs.

What it reported doing in 2024

Reconnect Hungary birthright program 2024. The program provides the gift of a peer-group heritage and cultural immersion trip to Hungary for Hungarian-North American young adults between the ages of 18 and 28 who want to strengthen their personal Hungarian identity through connection to the country, culture and heritage. Every summer, groups of individually selected young Hungarian-Americans/Canadians begin a two-week journey of rediscovery together. They learn about their Hungarian roots-culture, traditions and history-in the 21st century.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 84% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 77
  • Accountability: 63
  • Sustainability: 45
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.1%; rating input score 94
  • Program expense ratio: 82.5%; rating input score 83
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 80th 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: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -14.1%; rating input score 18; 18th percentile among comparable filings
  • Total-asset coverage ratio: 5.86; rating input score 82; 82nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 11.4%; rating input score 28; 28th percentile among comparable filings

Growth

  • Program expense growth: -0.6% per year; rating input score 0; 28th percentile among comparable filings
  • Revenue growth: -4.6% per year; rating input score 0; 11th percentile among comparable filings
  • Asset growth: 17.2% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 94.1% of revenue deployed · 82.5% of spending went to programs
  • Governance: 4 of 4 board members independent · 1 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $216K in reported program spending
  • Leadership: top reported pay $30K · 4 people listed
  • Consistency: 41 of 41 current checks pass
  • Schedules: 4 filed schedules · includes major donors and foreign activity
  • Filing history: 10 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 18/100.
  • High — Sustainability: Officer compensation ratio scored 28/100.