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      <GeneralExplanation>
        <Identifier>FORM 990, PART III, LINE 4D:</Identifier>
        <Explanation>1) MIDDLE EAST &amp; NORTH AFRICA - EXPENSES: $4,036,220. 2) UNITED STATES - EXPENSES: $3,091,029. 3) WOMEN'S RIGHTS - EXPENSES: $2,609,151. 4) HEALTH &amp; HUMAN RIGHTS - EXPENSES: $2,241,712. 5) AMERICAS - EXPENSES: $2,082,806. 6) CHILDREN'S RIGHTS - EXPENSES: $2,060,2541. 7) INTERNATIONAL JUSTICE - EXPENSES: $1,721,901. 8) OTHER PROGRAMS - EXPENSES: $14,578,143. GRANTS: $398,410. REVENUE: $40,522.</Explanation>
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      <GeneralExplanation>
        <Identifier>FORM 990, PART V, LINE 4B:</Identifier>
        <Explanation>Belgium, Canada, France, Germany, Japan, Kenya, Lebanon, Netherlands, Norway, Russia, Switzerland, South Africa, Tunis, United Kingdom and Australia</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION A, LINE 2:</Identifier>
        <Explanation>BOARD DIRECTOR, JEAN-LOUIS SERVAN-SCHREIBER IS THE FATHER-IN-LAW OF, BOARD DIRECTOR, KEVIN RYAN.</Explanation>
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      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION B, LINE 11B:</Identifier>
        <Explanation>Form 990 is reviewed by the Controller and CFO before it is filed. A draft copy is also provided to the Executive Director and board members with the opportunity to ask questions.</Explanation>
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      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION B, LINE 12C:</Identifier>
        <Explanation>Human Rights Watch, Inc. requires all officers, directors and key employees to annually confirm their receipt of the conflict of interest policy and disclose any new associations or interests that might potentially pose a conflict. The Nominating and Governance Committee of the Board receives these disclosures and other questions relating to conflicts of interest and determines whether and what action to take.</Explanation>
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      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION B, LINE 15A:</Identifier>
        <Explanation>Policy and Procedures for Compensation and Performance Review Of Executive Director: The Executive Committee of the Board of Directors shall perform a performance and compensation review of HRW's Executive Director biennially. The following procedure shall be followed in conducting this review: 1. The members of the Executive Committee, or a majority of the committee members, shall interview members of the HRW community with knowledge of the Executive Director's job performance, including donors, peers, government officials, and staff members reporting directly to the ED. 2. Several common questions shall be asked in each interview. 3. The interviewing committee members shall discuss and condense their findings in a conference call. Areas where improvement may be warranted shall be presented to and discussed with the full Executive Committee. 4. The Executive Committee shall meet in executive session with the ED to ask for his/her impression of his/her own job performance. 5. The ED shall submit a written self-evaluation. The Executive Committee shall obtain and consider a survey of salaries of comparable CEOs of NGOs of similar size and budget and with a similar mission. 6. The Executive Committee shall meet in executive session to vote on the ED's increased level of compensation, if any. 7. Whenever a member of the Executive Committee has a potential conflict of interest in the compensation of the ED, the conflict shall be disclosed prior to the committee discussion of executive compensation and the member with the potential conflict shall recuse him/herself from the deliberative and voting processes. 8. The results of the performance and compensation review shall be shared with the full board. 9. The Chairperson of the Board of Directors shall write a letter to Director of Human Resources containing the ED's performance evaluation and another letter to the Finance and Administration Director containing the Board's compensation recommendations. These letters shall serve as the official documentation of the committee's decision on the ED's level of compensation.</Explanation>
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        <Identifier>FORM 990, PART VI, SECTION B, LINE 15B:</Identifier>
        <Explanation>Human Rights Watch strives to maintain a competitive compensation system that is in the best interest of both the organization and our employees to appropriately compensate our workforce for the value of the work provided. It is our intention to use an objective and non-discriminatory compensation system based on periodically updated market data across multiple jurisdictions. Compensation is determined based upon external and internal equity within the given jurisdiction, contingent on an incumbent's education and relevant experience; while salary discussions will often include supervising directors, approval may only be granted by the Human Resources Director. Subsequent salary increases are based upon available organizational resources, the current cost of living trend and the employee's performance as evaluated by their immediate supervisor(s).</Explanation>
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