2024-10-14T08:53:29-05:00 2023-12-31 812950760 SAX LLP 1040 AVENUE OF THE AMERICAS-16TH FL NEW YORK NY 10018 990 2023-01-01 273685756 GLOBAL INITIATIVE FOR ECONOMIC SOCIAL AND CULTURAL RIGHTS GLOB 8507452392 2200 IDS CENTER 80 SOUTH 8TH STREET MINNEAPOLIS MN 55402 MAGDALENA SEPULVEDA CARMONA EXECUTIVE DIRECTOR 8507452392 2024-10-14 1 0 MARQUS WHITE P00053187 2126618640 2024-10-11 2023 2024-10-15 13:58:12Z MAGDALENA SEPULVEDA CARMO 2200 IDS CENTER 80 SOUTH 8TH STREET MINNEAPOLIS MN 55402 1523230 0 X WWW.GI-ESCR.ORG X 2010 MN ENABLE EVERY PERSON AND COMMUNITY TO ENJOY THEIR ECONOMIC, SOCIAL AND CULTURAL RIGHTS. 7 7 0 7 0 0 737110 1506524 0 0 0 7850 2789 8856 739899 1523230 66548 58555 0 0 171970 279200 0 0 27583 933734 744042 1172252 1081797 -432353 441433 1615662 2081333 31583 55821 1584079 2025512 X STRENGTHEN THE INTERNATIONAL HUMAN RIGHTS FRAMEWORK THROUGH CREATIVE STANDARD-SETTING, SO THAT THE FRAMEWORK REFLECTS THE EXPERIENCES, NEEDS AND ASPIRATIONS OF MARGINALISED INDIVIDUALS, GROUPS AND COMMUNITIES.PARTNER WITH ADVOCATES, SOCIAL MOVEMENTS AND GRASSROOTS COMMUNITIES AT NATIONAL AND LOCAL LEVELS TO MORE EFFECTIVELY CLAIM AND ENFORCE ESC RIGHTS, INCLUDING BY ENGAGING INTERNATIONAL MECHANISMS FOR LOCAL IMPACT.CONTRIBUTE TO THE EFFECTIVE IMPLEMENTATION OF ESC RIGHTS SO THAT EVERYONE IS ABLE TO FULLY ENJOY THEIR ESC RIGHTS IN PRACTICE, AND ARE ABLE TO DO SO WITHOUT DISCRIMINATION AND ON THE BASIS OF EQUALITY.PROVIDE INNOVATIVE TOOLS TO POLICY MAKERS, DEVELOPMENT ACTORS AND OTHERS ON THE PRACTICAL IMPLEMENTATION AND REALISATION OF ESC RIGHTS.ENFORCE ESC RIGHTS THROUGH INTERNATIONAL, REGIONAL AND NATIONAL MECHANISMS AND SEEK REMEDIES FOR VIOLATIONS OF THESE RIGHTS, WITH A FOCUS ON CREATING BENEFICIAL JURISPRUDENCE AIMED AT TRANSFORMATIVE CHANGE.ENGAGE NETWORKS OF HUMAN RIGHTS, WOMEN 0 0 514298 45938 REVERSE THE COMMERCIALIZATION OF PUBLIC SERVICES:DURING 2023, WE TOOK THE LEAD IN BUILDING AND MOBILISING AN INTERDISCIPLINARY MOVEMENT TO CONFRONT THE POWERFUL INTERESTS AND INSTITUTIONS THAT DRIVE COMMERCIALISATION OF SERVICES ASSOCIATED WITH ECONOMIC, SOCIAL, CULTURAL, AND ENVIRONMENTAL RIGHTS SUCH AS EDUCATION AND HEALTHCARE. IN VARIOUS INTERNATIONAL FORA WE CALLED FOR UNIVERSAL ACCESS TO HIGH-QUALITY, GENDER TRANSFORMATIVE, AND EQUITABLE PUBLIC SERVICES AS THE FOUNDATION OF A FAIR AND JUST SOCIETY. 194164 FISCAL JUSTICE:DURING 2023, PROMOTED TAX COOPERATION AND ACTIVELY PARTICIPATED IN GLOBAL DISCUSSIONS TO REFORM THE INTERNATIONAL TAX SYSTEM. AT REGIONAL AND INTERNATIONAL LEVELS, WE CAMPAIGNED EFFECTIVELY TO INTEGRATE HUMAN RIGHTS PRINCIPLES IN FISCAL POLICY AND DECISION-MAKING. WE URGED GOVERNMENTS TO ADOPT PROGRESSIVE TAX SYSTEMS THAT WOULD ENABLE THEM TO INVEST IN PUBLIC SERVICES, TACKLE GENDER DISPARITIES, AND ADDRESS THE CLIMATE CRISIS. IN NOVEMBER, THE EFFORTS REACHED A CLIMAX WHEN THE UNITED NATIONS ADOPTED A LANDMARK RESOLUTION ON INTERNATIONAL TAXATION WITH SUPPORT FROM 125 COUNTRIES. 183369 12617 ENVIRONMENTAL BREAKDOWN & JUST TRANSITIONSDURING 2023, WE RAISED AWAIRNESS THAT DECARBONISATION MUST BE ADEQUATELY FINANCED AND ALIGNED WITH, INFORMED BY, AND INFLUENCED BY HUMAN RIGHTS PRINCIPLES. WE WERE ACTIVE IN THE GENEVA DIALOGUES ON HUMAN RIGHTS AND CLIMATE CHANGE, WHERE WE PROPOSED JUST TRANSITION RECOMMENDATIONS TO UN HUMAN RIGHTS MONITORING BODIES. WE PRODUCED SEVERAL PUBLICATIONS AND CAPACITY-BUILDING MATERIALS TO SUPPORT THE EFFORTS OF THE CLIMATE JUSTICE MOVEMENT TO INFLUENCE UN HUMAN RIGHTS INSTITUTIONS. WE ALSO PARTICIPATED IN GLOBAL AND REGIONAL CLIMATE NEGOTIATIONS. WE ACTIVELY PARTICIPATED IN THE BONN CLIMATE CHANGE CONFERENCE, IN THE CLIMATE WEEK FOR LATIN AMERICA AND THE CARIBBEAN, AND IN THE UNFCCC CONFERENCE OF PARTIES (COP29) IN DUBAI. 58963 INSTITUTIONAL FRAMEWORKSWE SUPPORTED NATIONAL AND LOCAL RIGHTS ADVOCATES TO ENGAGE WITH HUMAN RIGHTS MONITORING BODIES OR SPEAK TO HUMAN RIGHTS MECHANISMS, TO ENSURE THAT LOCAL PERSPECTIVES INFORM THE WORK OF THESE BODIES. WE PREPARED ANALYTICAL DOCUMENTS TO ENHANCE ACCESSIBILITY AND UNDERSTANDING OF HUMAN RIGHTS STANDARDS. WE ENCOURAGED NATIONAL, REGIONAL, AND UNIVERSAL HUMAN RIGHTS BODIES TO ADOPT A PROGRESSIVE INTERPRETATION OF STANDARDS THAT ARE RELEVANT TO CLIMATE CHANGE, RENEWABLE ENERGIES, PUBLIC SERVICES, AND FISCAL POLICIES. WE WORKED WITH PARTNERS TO ENSURE THAT HUMAN RIGHTS MECHANISMS REMAIN STRONG AND CREDIBLE, AND HAVE SUFFICIENT RESOURCES. 58963 950794 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MN X X X MONICA OVALLE 8507452392 PRESA DE LAS VIRGENES 152 COLIRRIGA MIGUEL HIDALGO CDMX MX 11500 MARCOS ORELLANA CHAIR 0.50 X X 0 0 0 RACHEL MOUSSIE BOARD MEMBER / CHAIR 0.50 X 0 0 0 ALLAN MALECHE VICE CHAIR 0.50 X X 0 0 0 KATE DONALD SECRETARY 0.50 X X 0 0 0 JOSE FIOCCA TREASURER / BOARD MEMBER 0.50 X X 0 0 0 DARIA ROACH BOARD MEMBER / TREASURER 0.50 X 0 0 0 RADHIKA BALAKRISHNAN BOARD MEMBER 0.50 X 0 0 0 MAGDALENA SEPULVEDA CARMONA EXECUTIVE DIRECTOR 40.00 X 180000 0 20062 JOSE ANTONIO GUEVARA DEPUTY DIRECTOR 40.00 X 99200 0 4728 279200 0 24790 1 0 1 0 0 312923 1193601 1506524 7850 7850 OTHER INCOME 900099 8856 8856 8856 1523230 0 0 16706 X 58555 58555 279200 219184 34632 25384 547153 478072 66882 2199 6812 6812 8839 8839 65626 65600 26 53904 53904 2712 2712 COMMUNICATIONS AND PUBL 55246 53566 1680 MISCELLANEOUS 3750 3550 200 1081797 950794 103420 27583 26319 4033 1250635 1548484 335353 528816 3355 14582 14582 0 0 1615662 2081333 31583 44257 11564 31583 55821 X 951994 850254 632085 1175258 1584079 2025512 1615662 2081333 441433 0 X 0 1 X 0 0 X 1352465 1192481 1767829 737110 1506524 6556409 1352465 1192481 1767829 737110 1506524 6556409 4840894 1715515 97 7850 7947 668 280 2789 8856 12593 6576949 0.26080 0.21200 X THE FOLLOWING FACTS AND CIRCUMSTANCES APPLY IN SUPPORT OF THEORGANIZATION'S PUBLIC CHARITY STATUS:1. ALTHOUGH THE SUPPORT PERCENTAGE DIPPED BELOW 33.33%, IT IS STILL WELL IN EXCESS OF THE 10% THRESHOLD AT 26% FOR THE YEAR.2. THE ORGANIZATION IS WORKING ACTIVELY TO BROADEN ITS BASE OF SUPPORT BY STRENGTHENING ITS DEVELOPMENT ACTIVITIES, E.G., MORE GRANT WRITING, SOLICITING CORPORATE SPONSORSHIPS, AND SEEKING SUPPORT FOR ITS PROGRAM.3. IN ACCORDANCE WITH ITS MISSION, THE ORGANIZATION STRENGTHENS THE INTERNATIONAL HUMAN RIGHTS FRAMEWORK THROUGH CREATIVE STANDARD-SETTING, SO THAT THE FRAMEWORK REFLECTS THE EXPERIENCES, NEEDS AND ASPIRATIONS OF MARGINALIZED INDIVIDUALS, GROUPS AND COMMUNITIES. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 14582 14582 0 0 X 1523230 0 1523230 0 1523230 1081797 0 1081797 0 1081797 PART X, LINE 2: GI-ESCR DOES NOT BELIEVE ITS FINANCIAL STATEMENTS INCLUDE ANY MATERIAL, UNCERTAIN TAX POSITIONS. TAX FILINGS FOR PERIODS ENDING DECEMBER 31, 2020 AND LATER ARE SUBJECT TO EXAMINATION BY APPLICABLE TAXING AUTHORITIES. 0 SOUTH AMERICA GRANTMAKING INSTITUTIONAL FRAMEWORKS 18651 EAST-AFRICA GRANTMAKING REVERSE THE COMMERCIALIZATION OF PUBLIC SERVICES 11220 WEST AFRICA GRANTMAKING REVERSE THE COMMERCIALIZATION OF PUBLIC SERVICES 13112 EUROPE GRANTMAKING REVERSE THE COMMERCIALIZATION OF PUBLIC SERVICES 15572 0 0 0 0 0 0 58555 0 58555 SOUTH AMERICA JOINT PROJECT 18651 WIRE 0 EUROPE (INCLUDING ICELAND & GREENLAND) JOINT PROJECT 11220 WIRE 0 SUB-SAHARAN AFRICA JOINT PROJECT 13112 WIRE 0 SUB-SAHARAN AFRICA JOINT PROJECT 15572 WIRE 0 0 0 0 0 0 0 X X 0 0 0 0 0 0 0 0 0 MAGDALENA SEPULVEDA CARMONA EXECUTIVE DIRECTOR 180000 0 0 0 0 0 0 0 20062 0 200062 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B BEFORE THE FINALIZATION OF THE FORM 990, AND AFTER IT HAS BEEN CLEARED BY THE TREASURER OF THE BOARD, A COPY OF THE FORM IS SENT VIA EMAIL TO ALL MEMBERS OF THE BOARD FOR THEIR APPROVAL. ONCE ALL MEMBERS OF THE BOARD HAVE EXPRESSED THEIR APPROVAL VIA EMAIL, THEN THE FORM IS FILLED. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A BOARD APPROVED CONFLICTS OF INTEREST POLICY. EACH BOARD MEMBER MUST FILL OUT AN ANNUAL DECLARATION STATING THEY HAD NO CONFLICTS OR IDENTIFYING THE NATURE OF THEIR INTERESTED PARTY TRANSACTIONS. FORM 990, PART VI, SECTION B, LINE 15A EACH YEAR, THE EXECUTIVE COMMITTEE REVIEWS COMPARABLE SALARIES BASED ON A RECOGNIZED STUDY AND REVIEWS THE PERFORMANCE OF THE EXECUTIVE DIRECTOR TO DETERMINE IF THE EXISTING SALARY FALLS WITHIN THESE RANGES. AFTER A DELIBERATION OF THIS MATTER, A NEW PROPOSED SALARY AND BENEFIT PACKAGE IS VOTED ON. THE MINUTES OF THE BOARD OF DIRECTORS REFLECT THE NATURE OF THIS PROCESS. FORM 990, PART VI, SECTION C, LINE 19 NO OTHER DOCUMENTS AVAILABLE TO THE PUBLIC FORM 990, PART IX, LINE 11G CONSULTANTS: PROGRAM SERVICE EXPENSES 408,621. MANAGEMENT AND GENERAL EXPENSES 66,382. FUNDRAISING EXPENSES 2,199. TOTAL EXPENSES 477,202. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 69,451. MANAGEMENT AND GENERAL EXPENSES 500. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 69,951.