FOUNDATION FOR HUMAN RIGHTS IN CUBA

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1992

Legal Domicile

Principal Officer

JOSE ANTONIO COSTA

Phone

3053902786

Tax Period

2025-01-01 to 2025-12-31

FOUNDATION FOR HUMAN RIGHTS IN CUBA, founded in 1992, is a community nonprofit in the International Affairs sector that reported $2.0M in total revenue in fiscal year 2025. Revenue decreased 18% compared to the prior year.

Mission

THE FOUNDATION FOR HUMAN RIGHTS IN CUBA (FHRC) IS 501(C)3 NON-PROFIT ORGANIZATION ESTABLISHED IN 1992 TO PROMOTE A NONVIOLENT TRANSITION TO A FREE AND DEMOCRATIC CUBA WITH ZERO TOLERANCE TO HUMAN RIGHTS ABUSES. FHRC SEEKING TO EMPOWER HUMAN RIGHTS DEFENDERS AND ACTIVISTS WHO ARE WORKING FOR CHANGE IN CUBA THROUGH NON-VIOLENT MEANS. THESE INCLUDES PRISONERS OF CONSCIENCE AND THEIR FAMILIES INDEPENDENT JOURNALISTS, LEGAL DEFENSE, BLOGGERS AND ANY MARGINALIZED SECTOR OF THE SOCIETY. FHRC FEELS A PROFOUND RESPONSIBILITY TO SUPPORT AND EMPOWER THE CUBAN CIVIL SOCIETY IN ITS EFFORTS TO OBTAIN THIS TRANSITION.

Program Service Accomplishments

Program 1

Expenses: $463,914

NEC: SUCCINECTLY, THE KEY ACHIEVEMENTS OF FHRC IN CUBA THAT ARE PARTIALLY RELATED TO THE GENEROUS SUPPORT OF NED 1. TO EMPOWER THE VICTIMS OF REPRESSION WITH A TOOL TO EXPOSE THE IDENTITIES OF THEIR REPRESSORS. THIS TOOL IS OUR ELECTRONIC DATA BASE THAT COLLECTS PICTURES, NAMES, RANKS AND OTHER INFORMATION OF THOSE WHO REPRESS CUBAN CITIZENS EITHER VIOLENTLY, JUDICIALLY, ADMINISTRATIVELY OR OTHER MEANS. THE DATA BASE IS A DETERRENT BECAUSE THEIR NAMES AND INFORMATION FEEDS THE DEPARTMENT OF STATE FOR THE IMPOSITION OF INDIVIDUAL SANCTIONS. THESE TOOLS ARE MATCHED WITH NAME AND SHAME CAMPAIGNS TO CUBA EXPOSING THE REPRESSORS IN FLYERS AND DIGITAL COMMUNICATIONS. 2. THE EXCEPTIONAL OUTREACH OF OUR MEDIA THAT DEBUNKS, THE MYTHS OF THE OFFICIAL PROPOGANDA, BREAKING THE GOVERNMENT'S MONOPOLY ON INFORMATION AND DISSEMITATION OF IDEAS. 3. THE EXCEPTIONAL OUTREACH OF OUR MEDIA THAT DEBUNKS THE MYTHS OF THE OFFICIAL PROPAGANDAM BREAKING THE GOVERNMENTS'S MONOPOLY ON INFORMATION AND DISSEMINATION OF IDEAS.

Program 2

Expenses: $540,270

WHA: THE PURPOSE OF THIS PROGRAM IS TO IDENTIFY, SUPPORT, AND BUILD CAPACITY OF A 32-PERSON COHORT FROM INDEPENDENT CUBAN CIVIL SOCIETY TO ENGAGE LOCAL COMMUNITIES IN PARTICIPATORY PROCESS TO...

WHA: THE PURPOSE OF THIS PROGRAM IS TO IDENTIFY, SUPPORT, AND BUILD CAPACITY OF A 32-PERSON COHORT FROM INDEPENDENT CUBAN CIVIL SOCIETY TO ENGAGE LOCAL COMMUNITIES IN PARTICIPATORY PROCESS TO IDENTIFY AND FOSTER DEMANDS THAT ADDRESS LOCAL NEEDS THAT AT THE SAME TIME CONNECTS WITH NATIONAL NEEDS AND DEMANDS. THE BUDGET FOR THIS PROGRAM IS 543125. THIS IS AN 18 MONTH PROJECT DESIGNED TO IDENTIFY AND BUILD CAPACITY OF A COHORT OF 16 YOUTH(AGES 25-45) THAT WILL LEARN ABOUT LEADERSHIP IMPACT ON DEMOCRATIC GOVERNANCE. THE 16-PERSON COHORT WILL ENGAGE TARGETED SECTOR COMMUNITIES/INDIVIDUALS TO PROMOTE A NEW "MIND-SET" TO INCLUDE A "NEW NARRATIVE-ON-CHANGE" THAT IS GENERATED AT A GRASSROOTS LEVEL BY INDIVIDUALS WITH AN UNDERSTOOD VISION THAT "A BETTER CUBA IS POSSIBLE"

Program 3

Expenses: $255,707

USAID:THE PURPOSE OF THIS PROGRAM TO EXPOSE AND DISMANTLE THE CUBAN REGIME'S EXPLOITATION OF MEDICAL PROFESSIONALS DEPLOYED ABROAD PUBLIC HEALTH. THE PROGRAM COMBINES EVIDENCE-GATHERING, ADVOCACY...

USAID:THE PURPOSE OF THIS PROGRAM TO EXPOSE AND DISMANTLE THE CUBAN REGIME'S EXPLOITATION OF MEDICAL PROFESSIONALS DEPLOYED ABROAD PUBLIC HEALTH. THE PROGRAM COMBINES EVIDENCE-GATHERING, ADVOCACY, AND CAPACITY- BUILDING: DOCUMENTING TESTIMONIES FROM EXILED AND CURRENT MEDICAL WORKERS, DEVELOPING DIITAL PLATFORMS LIKE THE NEW OBSERVATORY OF CUBAN LABOR EXPORT PROGRAMS (OCLEP), AND PARTNERING WITH ACTIVIST NETWORKS, ACADEMICS, AND CIVIL SOCIETY TO REVEAL FALSIFIED HEALTH STATISTICS AND HUMAN RIGHTS VIOLATIONS. THROUGH THESE EFFORTS FHRC EQUIPS VICTIMS TO ADVOCATE DIRECTLY BEFORE GOVERNMENTS AND INTERNATIONAL BODIES, STRENGTHENS REGIONAL ASSOCIATIONS OF EXILED CUBAN DOCTORS, AND BUILDS GLOBAL CONSENSUS TO PUSH FOR POLICY CHANGE IN LATIN AMERICA, EUROPE, AFRICA AND BEYOND. UTIMATELY, CFLCMM SEEKS TO PROTECT CUBAN MEDICAL WORKERS' RIGHTS , COUNTER AUTHORITARIAN DISINFORMATION, AND ENSURE INTERNATIONAL ACCOUNTABILITY WHILE ALIGNING WITH U.S. SECURITY AND HUMAN RIGHTS PRIORTIES.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $1,965,804

Program Service Revenue $0

Investment Income $0

Other Revenue $4,588

TOTAL REVENUE $1,970,392

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,074,597

Fundraising Expenses $0

Program Expenses $1,970,381

Other Expenses $1,027,031

TOTAL EXPENSES $2,101,628

Year-over-Year Comparison

	2025	2024	Change
Revenue	$1,970,392	$2,416,770	-0.2%
Expenses	$2,101,628	$2,428,060	-0.1%
Net Income	$-131,236	$-11,290	+10.6%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
HUGO ACHA	EMPLOYEE	40.00	Highest	$157,500	$0	$157,500
HUGH OROZCO	EMPLOYEE	40.00	Highest	$102,375	$0	$102,375
MAGDELIVIA HIDALGO	EMPLOYEE	40.00	Highest	$101,500	$0	$101,500
JOSE ANTONIO COSTA	PRESIDENT	N/A	Officer Director	$0	$0	$0
PEDRO L RODRIGUEZ	SECRETARY	N/A	Officer Director	$0	$0	$0
CLARA MARIA DEL VALLE	VICE PRESIDE	N/A	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$1,970,392	$2,101,628	$88,665	$-131,236
2024	$2,416,770	$2,428,060	$196,516	$-11,290
2023	$1,866,249	$1,915,412	$179,352	$-49,163
2022	$1,649,873	$1,968,370	$235,037	$-318,497
2021	$2,248,605	$1,922,093	$415,819	$326,512
2020	$1,117,276	$1,186,461	$186,953	$-69,185
2019	$995,712	$1,026,285	$191,756	$-30,573
2018	$905,426	$894,220	$177,569	$11,206