Questions about a nonprofit’s finances, governance and field work are welcome. Donors should be able to understand how an organization works, review its public records and ask for help when an answer is not clear.
This page answers common questions about the Human Development Fund (HDF). It was last reviewed on October 27, 2026. Financial figures are tied to the reporting period named below, while field conditions and program details may change. For help with a gift, submit a request through HDF Donor Support.
About HDF
What guides HDF’s approach?
HDF combines emergency relief with recovery and longer-term programs. Depending on the context, that may include food, water, shelter and medical support as well as education, livelihoods and community infrastructure.
Three principles help describe this approach: the dignity of every person, cooperation in doing good and careful stewardship of what has been entrusted to us. These principles are reflected in the Qur’an in Al-Isra 17:70, Al-Ma’idah 5:2 and An-Nisa 4:58. In practice, they call HDF to listen to communities, work with capable local institutions and treat donor funds as an amanah, or trust.
HDF refers to its program pathway as the Cycle of Dignity: Nurture and Protect, Heal and Restore, and Educate and Empower. However, not every project moves through every phase. Progress depends on local needs, access, funding and partnerships.
How does HDF use technology?
HDF publishes information about its donor portal, grant portal, impact dashboards and other purpose-built systems on its Technology for Impact page. MyGiving helps donors view their giving history and receipts. Other tools support applications, project tracking and reporting. Ihsan Mode connects consistent Qur’an reading with selected, time-bound HDF meal initiatives.
Because features and availability can change, the linked product pages are the best source for current details.
Is HDF affiliated with any local mosques, 501(c)(4) advocacy groups, or domestic government food programs?
No. The Human Development Fund (EIN: 92-2204466) is a legally and financially independent 501(c)(3) humanitarian organization incorporated in Michigan in 2023 and classified under NTEE Code Q33 (International Relief). HDF does not share bank accounts, governance, fiscal sponsorship, or operational control with any local mosque, community center, 501(c)(4) political advocacy network, or pre-2023 entity. In addition, HDF’s programs are dedicated to humanitarian aid, orphan care, WASH (water, sanitation, and hygiene), education, and emergency relief across 35+ countries; HDF has never participated in or received funds from any domestic federal or state Child Nutrition Program.
Donations and financial reporting
How much of HDF’s spending goes to programs and operating costs?
As a registered nonprofit, HDF allocates 9% of donations to essential administrative and operational expenses, including secure platform maintenance, compliance and reporting, fundraising, and the staff and systems required to deliver programs responsibly, professionally and at scale. The rest is directed entirely to mission work. Independently audited financial statements are available on our website, and we welcome every question about how funds are used.
NOTE:
When reviewing HDF’s 2024 IRS Form 990 alongside our audited financial statements, donors will note total reported revenue of $33,006,950, which includes $16,092,667 in direct cash contributions and $16,286,025 in non-cash contributions (Gifts-in-Kind) consisting of brand-new pharmaceuticals and medical supplies (reported on IRS Form 990, Part VIII and Schedule M). Under Generally Accepted Accounting Principles (GAAP) and Financial Accounting Standards Board (FASB ASC 958) standards for nonprofit organizations, donated medical supplies must be recognized as revenue in the fiscal year they are received, but they are recorded as functional program expenses only when physically distributed to partner clinics and beneficiaries abroad. Because the $16,286,025 in donated pharmaceuticals and medical supplies was received prior to the December 31, 2024 fiscal year-end cutoff for scheduled deployment in subsequent humanitarian convoys, GAAP required carrying that medical inventory within HDF’s year-end Net Assets ($22,013,883 at year-end 2024) rather than expensing it inside the 2024 calendar year.
Consequently, HDF’s 2024 recognized expense total ($11,441,175) reflects only cash-basis activities prior to the deployment of those medical supplies. When the $16,286,025 in scheduled medical and pharmaceutical aid is added to our 2024 cash Program Services ($8,334,237), HDF’s total program allocation equals $24,620,262 out of $27,727,200 in combined functional expenses—meaning 88.8% (nearly 89%) goes directly to programs, while Management and General ($339,683, or 1.2%) and Fundraising ($2,767,255, or 10.0%) represent a combined 11.2%. Similarly, when measured against HDF’s total 2024 revenue of $33,006,950, combined management and fundraising costs ($3,106,938) represent 9.4% of total contributions, meaning 90.6% (approximately 91%) of all 2024 contributions were dedicated directly to active program delivery and scheduled humanitarian reserves.
Does HDF pay commissions based on donations raised?
No. HDF does not pay anyone a percentage of the funds they raise.
Fundraising operates the same way it does in any credible nonprofit context: fair compensation for work performed, never a commission tied to donations. Fundraisers may be compensated through salaries, flat fees, or hourly rates based on their role and market rate. Speakers, scholars, and campaign partners receive agreed upon honorariums and reimbursable expenses when applicable, not a share of what supporters give. We adhere to the standards set forth by the Association of Fundraising Professionals, which prohibits such arrangements.
Donors give to the cause. Staff and contractors are paid for their labor. Those two things remain separate on purpose. Tying compensation to donation totals creates conflicts of interest, distorts incentives, and ultimately erodes the trust that makes this work possible.
HDF does not pay for endorsements. When scholars, community leaders, and creators speak about our mission, that support is genuine and uncompensated. Where we do compensate individuals, it is strictly for specific services such as speaking engagements, travel, and content creation, at agreed flat rates. The endorsement and the service are always kept separate.
How can I review how HDF uses funds?
HDF publishes annual reporting and makes all key financial documents available for public review at hdfund.org, including our Annual Report, audited financial statements, and IRS Form 990s. We are always happy to help donors locate specific documentation.
What happens when a restricted project cannot proceed as planned?
HDF must handle a restricted gift according to the stated restriction, the applicable gift terms, HDF policy and the law. However, access, safety or another material condition may prevent the original activity. In that situation, HDF reviews whether it can still fulfill the donor’s purpose. When a material change requires donor action, HDF contacts the donor when reasonably possible and documents the resolution.
What are in-kind donations, and does HDF accept them?
HDF must handle a restricted gift according to the stated restriction, the applicable gift terms, HDF policy and the law. However, access, safety or another material condition may prevent the original activity. In that situation, HDF reviews whether it can still fulfill the donor’s purpose. When a material change requires donor action, HDF contacts the donor when reasonably possible and documents the resolution.
How does HDF vet partners and protect funds?
HDF’s published Zakat policy describes due diligence for partner organizations receiving Zakat funds, formal agreements, documented approvals and reporting obligations. HDF also operates within applicable nonprofit, anti-money-laundering and sanctions requirements.
Governance and concerns
How is HDF governed?
The Human Development Fund (HDF) is an independent Michigan nonprofit corporation incorporated in 2023 and recognized by the IRS as a tax-exempt public charity under Section 501(c)(3) (EIN: 92-2204466), headquartered at 1905 S. Haggerty Rd., Suite 7, Canton, MI 48188. HDF is governed by an independent voting Board of Directors—led by Board Chair Mohamed Hussein, Board Secretary Ahmed Nur Abdi Hudle, and Board Members Syed Waqas and Qasim Mazhar, alongside Chief Executive Officer Abdirahman Kariye—which exercises fiduciary oversight over all organizational policies, executive compensation, and strategic operations. Financial integrity and internal controls are further supervised by the Board’s Audit and Finance Committee and an independent Shariah Advisory Board chaired by Dr. Waleed Al-Maneesi. HDF undergoes an annual independent external CPA financial audit, files annual IRS Form 990 disclosures (including Part VI governance and Schedule F foreign grantmaking reports), and is an accredited charity meeting all 20 Standards for Charity Accountability established by the BBB Wise Giving Alliance ().
Corporate Independence and Programmatic Scope:
HDF operates strictly as an autonomous, standalone 501(c)(3) legal entity and has no parent, subsidiary, fiscal-sponsorship, or shared financial relationship with any local religious congregation, mosque, Islamic center, 501(c)(4) civic advocacy organization, or any prior organization formed before 2023. Any pastoral, religious, or civic volunteer roles held by HDF personnel in their personal capacities are completely segregated from HDF’s corporate governance, bank accounts, office facilities, and grantmaking operations. Furthermore, since its founding in 2023, HDF has operated exclusively as an international humanitarian relief and development organization (NTEE Code Q33) and has never participated in, administered, served as a distribution site for, or received funding from any state or federal domestic Child Nutrition Program. Neither HDF nor any of its officers or directors have ever been accused of, charged with, or party to any financial or regulatory wrongdoing.
What HDF Does Not Do
Sometimes clarity means being direct about what we will not do, not just what we will.
HDF has not and will not pay commissions on donations raised. HDF does not offer undisclosed compensation to anyone who promotes our work. HDF does not commingle restricted and unrestricted funds. HDF does not accept donations on behalf of programs we cannot deliver.
These are not policies we adopted because the moment called for them. They are standards we have held since our founding, because the people who give to this work deserve an organization that was built right from the beginning.
How can I report a concern about my donation or HDF’s conduct?
Donors can submit a ticket through HDF Donor Support or use the contact page. Include the donation date, amount, receipt number and campaign name when relevant. Do not send sensitive beneficiary or medical information in the first message.
What kinds of assistance are needed in Gaza?
Because access and conditions change, humanitarian priorities can also shift. Food, safe water, nutrition, health care, sanitation, shelter, education and protection remain central needs.
How does HDF operate in Gaza?
HDF works through field teams and partners, using needs assessments and available access to guide activities. Delivery methods may include locally procured goods, pre-positioned stock and cross-border shipments when authorized and feasible. The mix changes with safety, market availability, border procedures and program funding.
How can aid continue when border access changes?
When feasible, humanitarian organizations may combine supplies entering through authorized crossings, stock already in the area and purchases from local vendors. However, none of these routes guarantees continuity. Closures, insecurity, shortages, displacement and sharp price changes can delay or stop work.
Why can goods cost more in Gaza?
Restricted supply, damaged infrastructure, transport constraints, fuel shortages and disrupted markets can reduce availability and raise prices. As a result, prices can vary sharply by product, place and date.
How do people leave Gaza for medical treatment?
Medical transfers occur only in limited, highly urgent circumstances, typically involving children, severe injuries, or critical illnesses such as cancer. These evacuations are coordinated primarily through the Jordanian Ministry of Health, which identifies critical cases, reviews medical reports, and prioritizes patients based on urgency and available capacity.
How is treatment outside Gaza paid for?
Funding arrangements vary. For example, a receiving government, hospital, humanitarian organization or charitable sponsor may cover some or all treatment, travel and accommodation costs.
Zakat and Islamic giving
What is HDF’s Zakat policy?
All donations to HDF are treated as Zakat-eligible unless explicitly designated as Sadaqah. In the absence of a formal Bait al-Maal in the United States, HDF serves as a trusted proxy by maintaining a dedicated charitable mandate, collaborating with recognized Zakat institutions globally, and distributing funds in accordance with the eight eligible recipient categories outlined in the Quran. All core HDF programs are Zakat-eligible, including hunger relief, clean water access, medical assistance, shelter, and community development.
Our Zakat framework is scholar-vetted and follows established Islamic jurisprudence on eligible uses of Zakat funds. It is continuously reviewed by a qualified guidance board that includes Dr. Waleed Al-Maneese, Mufti Hussain Kamani, Shaykh Joe Bradford, and Shaykh AbdulNasir Jangda. Our guidance board members are selected based on scholarly credentials, independence, and alignment with HDF’s values. They review our Zakat framework regularly and operate independently of HDF’s fundraising and operations. For full details on how Zakat is collected, allocated, and distributed, please review our complete Zakat policy at hdfund.org
Water safety
How does HDF address water quality?
Water treatment and testing must fit the source, location and intended use. For example, a project may require filtration, disinfection, desalination, source protection or another technical solution.
Still have questions?
Start with HDF’s annual reports, audited financial statements and IRS Form 990s. For a question about a donation, receipt or campaign, submit a Donor Support request. Transparency is ongoing work.
