Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
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(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 1,500,044 | 1,620,227 | 1,637,371 | 1,567,772 | 1,273,291 | 7,598,705 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 1,500,044 | 1,620,227 | 1,637,371 | 1,567,772 | 1,273,291 | 7,598,705 |
| 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) .. | 2,686,922 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 4,911,783 | |||||
Calendar year
(or fiscal year beginning in)
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(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 1,500,044 | 1,620,227 | 1,637,371 | 1,567,772 | 1,273,291 | 7,598,705 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 51,101 | 36,259 | 45,441 | 37,461 | 75,907 | 246,169 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 11,227 | 490 | 11,717 | |||
| 11 | Total support. Add lines 7 through 10 | 7,859,294 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year
(or fiscal year beginning in)
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(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2023 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2023 |
(iii) Distributable Amount for 2023 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2023 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2023: | ||||
| a From 2018....... | ||||
| b From 2019....... | ||||
| c From 2020....... | ||||
| d From 2021....... | ||||
| e From 2022....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2023 distributable amount | ||||
|
i
Carryover from 2018 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2023 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2023 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2023, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2023. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2024. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2019..... | ||||
| b Excess from 2020..... | ||||
| c Excess from 2021..... | ||||
| d Excess from 2022..... | ||||
| e Excess from 2023..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
|---|---|
| Unusual grants Part II or Part III line 1 | Unusual Grant: $294,474 |
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| Return Reference | Explanation |
|---|---|
| Officer directors etc family relationship Part VI line 2 | Steven Wise, former President, and Gail Price-Wise, President, have a family relationship. |
| Organizational document changes Part VI line 4 | The NhRP bylaws were revised in 2023 wtih regard to the schedule of Board meetings, to allow for the creation of an emeritus board, with respect to provisions related to the election of officers and board compensation, and the addition of language regarding an executive director. |
| Committee meeting documentation Part VI line 8b | There are no committees with authority to act on behalf of The Board. |
| Form 990 governing body review Part VI line 11 | Nonhuman Rights Project Inc, has its form 990 prepared by an outside accounting firm and has established the following review process to ensure that the information reported is complete and accurate. When the form 990 has been prepared, it is electronically sent to the in-house bookkeeper and two members of The Board for review. Any comments are then grouped, summarized and provided to the outside accountants. Each issue is documented and addressed until the return is finalized and approved for filing. |
| Conflict of interest policy compliance Part VI line 12c | Annually all Board members and officers of The Organization must fill out a conflict of interest disclosure. In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors and members of committees with governing Board delegated powers considering the proposed transaction or arrangement.After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the governing Board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining Board or committee members shall decide if a conflict of interest exists. |
| CEO executive director top management comp Part VI line 15a | The Board determines compensation for The Organizations Board President and Executive Director. Compensation comparability data for similiarly situated organizations is presented to all Board members. Independent Board members vote on compensation decisions according to the process outlined in our bylaws. Decisions are recorded in board minutes and resolutions. |
| Other officer or key employee compensation Part VI line 15b | The Board determines compensation for The Organizations CEO and Vice President. Compensation comparability data for similiarly situated organizations is presented to all Board members. Independent Board members vote on compensation decisions according to the process outlined in our bylaws. Decisions are recorded in board minutes and resolutions. |
| Governing documents etc available to public Part VI line 19 | The Organizations governing documents, conflict of interest policy, and financial statements are available upon request. |
| General explanation attachment | Program Service Accomplishments:The Nonhuman Rights Project (NhRP) is the only civil rights organization in the United States dedicated solely to securing fundamental rights for nonhuman animals and the leading force in building a national and global nonhuman rights movement. Based on years of rigorous research and driven by the same values and principles of justice that underlie human civil rights, our unique litigation challenges an archaic, unjust, millennia-old legal status quo that sees all nonhuman animals as legal things with no rights. In the ten years since the NhRP filed our first lawsuits seeking captive chimpanzees and elephants right to liberty through writs of habeas corpus, we have achieved important legal firsts, catalyzed a global conversation about the urgency and importance of nonhuman rights, and inspired and empowered people around the world to join the fight. Increasingly, and as a direct result of the NhRPs unique work, courts and legislatures are beginning to recognize the systemic problem of nonhuman animals rightlessness, the suffering it has caused them, and the ways it undermines the values and principles of justice on which our own human rights depend. At the same time, our grassroots advocacy campaigns invite members of the public to join us in calling for recognition of nonhuman rights and demanding the release of our clients to sanctuaries where their right to bodily liberty will be respected.Indicators of success and populations served:Litigation: In 2023, we expanded our litigation into three new states on behalf of fourteen new clients, incorporating the historic dissenting opinions issued in Happy the elephants case in 2022 as well as new expert affidavits. In June 2023, we filed our first habeas corpus lawsuit in Colorado, demanding the right to liberty and release to sanctuary of five elephants held in captivity in the Cheyenne Mountain Zoo. Jambo, Kimba, LouLou, Lucky, and Missy were born in the wild in Africa, taken from their herds when they were babies, and imported to the US in the 1970s and 1980s. An indicator of progress in this case can be found in a December 2023 decision by a lower court judge, who found that as a matter of pure justice, the NhRP has made a persuasive case that elephants are entitled to be treated with the dignity befitting their species; and that that cannot be done, no matter how conscientious those who care for them may be, if they are confined in zoos that lack the substantial acreage needed to allow them to flourish. However, despite recognizing the injustice inflicted upon these elephants, the judge concluded that habeas corpus is unavailable to remedy the legal wrong of their imprisonment. The NhRP is appealing this decision to Colorados highest court.In November 2022, we filed our first habeas corpus lawsuit in Hawaii, demanding the right to liberty and release to sanctuary of two elephants held in captivity in the Honolulu Zoo. Mari and Vaigai were born in the wild in India, taken from their herds when they were young, and imported to the US in 1982 and 1992 respectively. Both were given to the municipally-owned Honolulu Zoo as a gift from the Indian government and then Prime Minister Indira Gandhi. The City and County of Honolulu, Department of Enterprise Services, its Director Dita Holifield, and Honolulu Zoo Director Linda Santos are named as respondents in the lawsuit. An indicator of progress in this case can be found in the fact that the lower court judge ordered oral argument soon after we filed, giving us close to an hour to make our case, which is atypical at such an early stage of litigation. While the judge asked probing questions and took a philosophical approach to the argumentsan indication of how seriously courts are now taking the issue of nonhuman rightshe ultimately denied the petition. The NhRP is appealing this decision to a Hawaii intermediate appellate court. In December 2023, we filed our first habeas corpus lawsuit in Michigan, demanding the right to liberty of seven chimpanzees held captive in the DeYoung Family Zoo and their release to a chimpanzee sanctuary.The chimpanzees at this roadside zoo previously included Tommy, the NhRPs client in the first habeas corpus lawsuit brought on behalf of a nonhuman animal in the US and the subject of the 2016 documentary Unlocking the Cage. According to public records, Tommy was moved in 2015 from a cage on a used trailer lot in New York to the DeYoung Family Zoo. The NhRP announced on December 5th that records wed just received indicated that Tommy died in 2022, curled up in his sleeping spot inside a building at the DeYoung Family Zoo. Filed in honor of Tommy, the case is supported by affidavits submitted by experts in chimpanzee behavior and cognition, including Dr. Jane Goodall, Dr. Tetsuro Matsuzawa, Dr. Christophe Boesch, Dr. Jennifer Fugate, Dr. William McGrew, and Dr. Mary Lee Jensvold. Five days after we filed suit, a lower court judge denied the NhRPs habeas corpus complaint because she believes chimpanzees are not legal persons under Michigans common law of habeas corpus. The NhRP is appealing this decision to a Michigan intermediate appellate court. NhRP supporters continue to show a deep investment in Tommys story and our chimpanzee rights litigation.Also in 2023, we took on a new client, Mabu, in our first California elephant rights case. Mabu is a male African elephant who was born in 1990 in Kruger National Park in South Africa. At some point between his birth and 2003, he was transported to the Mkhaya Game Reserve in Eswatini. In 2003, he and ten other elephants were imported to the US despite public outcry and legal opposition. Mabu was sent to the San Diego Zoo Safari Park where, between 2006 and 2011, he fathered ten offspring with the female elephants held in captivity with him. He was moved two additional times to be used in captive breeding before he was moved to Fresno Chaffee Zoo in late 2022 to be used for captive breeding with our clients Nolwazi and Amahle. In February 2023, the NhRP filed a new habeas corpus petition in Californias Fifth District Court of Appeal, demanding Amahle, Nolwazi, and Mabus right to liberty. The petition detailed how the Fresno Superior Court was wrong to deny the NhRPs first petition on the grounds that the petition didnt allege that the elephants are held in state custody: under longstanding California law, you dont have to be in state custody in order to challenge your imprisonment. This petition was denied without explanation. We then filed a petition in Californias highest court. In December 2023, the Court denied this petition, also without explanation. An indicator of progress in this case can be found in the fact that the petition gained the support of over 90 experts in animal law, civil rights, philosophy, and religion in the form of amicus briefs filed with the Court. This denial cant be appealed. However, were persisting with our fight for elephants right to liberty in California, and our efforts to free all four elephants to sanctuaries and raise awareness of the injustices of captive breeding and elephant importation continue outside the courtroom through earned media, social media, and grassroots advocacy. All of the above cases build on the tremendous legal progress we achieved in New York in the first decade of our chimpanzee and elephant rights litigation. Specifically, they cite to the historic, lengthy dissents issued in June of 2022 by two judges on New Yorks highest court in Happy the elephants case after that court became the highest in the US to hear arguments in support of a legal right for a nonhuman animal in May of 2022. One of these dissenting judges include the now Chief Judge, Rowan Wilson. Both Judge Wilson and Judge Jenny Rivera harshly criticized the majority decision, which denied Happys right to liberty, and embraced the concept of legal rights for nonhuman animal as continuous with most cherished values and principles of justice. In so doing, Judge Wilson and Judge Riveras dissents not only challenged an unjust legal status quo that has existed for centuries; they also have the potential to one day become the majority opinion, just as courageous dissents by judges have done for humans throughout US legal history. These dissents follow similarly supportive and historic arguments made by Judge Eugene M. Fahey in our chimpanzee rights cases before he retired from the Court of Appeals in January of 2022. In a 2018 opinion issued in response to our chimpanzee rights cases, he wrote that the question of nonhuman animals legal personhood and rights constitutes a deep dilemma of ethics and policy that demands our attention. To treat a chimpanzee as if he or she had no right to liberty protected by habeas corpus is to regard the chimpanzee as entirely lacking independent worth, as a mere resource for human use, a thing the value o |
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