2021-11-15T08:46:14-06:00 2020-12-31 521022232 SNYDER COHN PC 11200 ROCKVILLE PIKE SUITE 415 NORTH BETHESDA MD 20852 990 2020-01-01 043404575 RESEARCH SUPPORT FUND RESE 4135456355 418 N PLEASANT STREET GORDON HALL AMHERST MA 010021735 ROBERT POLLIN PRESIDENT 4135456355 2021-11-15 1 ROBERT POLLIN XXX-XX-XXXX KEITH JENNINGS P01319883 3016526700 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z ROBERT POLLIN 418 N PLEASANT STREET GORDON HALL AMHERST MA 010021735 679473 0 X WWW.UMASS.EDU/PERI X 1997 DE RESEARCH SUPPORT FUND'S MISSION IS TO SUPPORT THE POLITICAL ECONOMY RESEARCH INSTITUTE (PERI) AT THE UNIVERSITY OF MASSACHUSETTS AMHERST AND ITS RESEARCH AND PUBLIC EDUCATION ON MATTERS OF ECONOMIC, SOCIAL AND PUBLIC POLICY. 3 0 0 0 0 0 113000 51833 0 65083 119360 -30444 7498 0 239858 86472 0 26084 0 0 0 0 0 0 0 126574 81622 126574 107706 113284 -21234 4947626 5494651 50000 0 4897626 5494651 RESEARCH SUPPORT FUND'S MISSION IS TO SUPPORT THE POLITICAL ECONOMY RESEARCH INSTITUTE (PERI) AT THE UNIVERSTITY OF MASSACHUSETTS AMHERST AND ITS RESEARCH AND PUBLIC EDUCATION ON MATTERS OF ECONOMIC, SOCIAL AND PUBLIC POLICY. 0 0 91167 26084 59167 SUPPORT THE POLITICAL ECONOMY RESEARCH INSTITUTE'S (PERI) AT THE UNIVERSITY OF MASSACHUSETTS AMHERST RESEARCH, EDUCATION AND OUTREACH PROGRAMS ON ISSUES OF POLITICAL ECONOMY. 91167 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 3 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 3 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 MA X ROBERT POLLIN 4135456355 418 N PLEASANT STREET GORDON HALL AMHERST MA 010021735 ROBERT POLLIN BOARD PRESIDENT 5.00 35.00 X X 0 161146 37032 GERALD EPSTEIN BOARD TREASURER & CLERK 1.00 39.00 X X 0 150618 37032 DAVID FAYTELL BOARD VICE PRESIDENT 0.25 34.75 X X 0 73868 5540 0 385632 79604 0 0 1 0 0 11833 40000 51833 CONSULTING FEES 900099 65083 65083 65083 99748 99748 462809 593001 -130192 -130192 -130192 86472 65083 0 -30444 X 26084 26084 13300 13300 65083 65083 2559 2559 MISCELLANEOUS 680 680 107706 91167 16539 0 55582 8876 0 5916 1126 1126 4890918 5478733 4947626 5494651 50000 0 50000 0 X 6706 15916 4890920 5478735 4897626 5494651 4947626 5494651 -21234 618259 0 X 1 X 0 0 0 X X 1 POLITICAL ECONOMY RESEARCH INSTITUTE 043167352 5 1 85250 0 1 85250 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 99944 28723 99944 28723 0 0 0 0 0 0 99944 28723 4635482 4787116 14787 63133 0 0 4650269 4850249 0 0 0 4650269 4850249 69754 8876 4580515 4841373 160318 169448 0 0 160318 169448 99944 84952 160318 160318 0 160318 76084 0 0 0 0 0 76084 76084 160318 47.460000000000 160318 0 452169 709144 18974828 367412 76574 20580127 0 160318 291851 20127958 76084 0 76084 0 0 20204042 709144 18974828 367412 76574 76084 SCHEDULE A, PART I, LINE 12G(VI) OTHER SUPPORT OTHER SUPPORT CONSISTS OF PAYMENTS FOR PERI EXPENSES: RESEARCH STAFF AND CONSULTANT COMPENSATION EXPENSES. SCHEDULE A, PART IV, SECTION A, LINE 2 POLITICAL ECONOMY RESEARCH INSTITUTE (PERI) IS A UNIT OF THE UNIVERSITY OF MASSACHUSETTS WHICH IS EXEMPT UNDER SECTION 115. SCHEDULE A, PART IV, SECTION D, LINE 3 TWO OF THE BOARD OF DIRECTORS OF RESEARCH SUPPORT FUND ARE DIRECTORS OF THE POLITICAL ECONOMY RESEARCH INSTITUTE (PERI) AT THE UNIVERSITY OF MASSACHUSETTS, AMHERST, THE ORGANIZATION SUPPORTED BY THE RESEARCH SUPPORT FUND. SCHEDULE A, PART V, SECTION D, LINE 8 THE ORGANIZATION WAS RESPONSIVE TO THE NEEDS OF PERI BECAUSE TWO MEMBERS OF THE BOARD OF THE ORGANIZATION ARE DIRECTORS OF PERI AND, AS A RESULT, THE GOVERNING BODIES OF BOTH THE SUPPORTED AND SUPPORTING ORGANIZATIONS MAINTAIN A CLOSE AND CONTINUOUS WORKING RELATIONSHIP. THE ORGANIZATION WAS RESPONSIVE TO PERI BECAUSE OF THE AMOUNT OF SUPPORT RECEIVED BY PERI AND, IN PARTICULAR, BY PROVIDING RESEARCH SUPPORT. ALSO, THE ORGANIZATION HAS SET-UP AN ENDOWMENT FOR PERI AND RSF HAS FULL MANAGEMENT CONTROL OF GORDON HALL AND CROTTY HALL. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4875588 587815 5463403 4180629 694959 4875588 4339630 -159001 4180629 4028056 311574 4339630 4000000 28056 4028056 1.00000 0 0 0 X PART V, LINE 4: RESEARCH SUPPORT FUND HAS ESTABLISHED A PERMANENTLY RESTRICTED ENDOWMENT FUND INITIALLY OF FOUR MILLION DOLLARS ($4,000,000) CALLED THE "PERI ENDOWMENT". THE INVESTMENT INCOME OF THE PERI ENDOWMENT WILL ACCUMULATE FOR TWENTY-FIVE (25) YEARS. THE PERI ENDOWMENT, TOGETHER WITH THE INCOME AND GAINS THEREFROM, SHALL BE IRREVOCABLY COMMITTED TO POLITICAL ECONOMY RESEARCH INSTITUTE (PERI). PART X, LINE 2: RESEARCH SUPPORT FUND ACCOUNTS FOR THE EFFECT OF ANY UNCERTAIN TAX POSITIONS BASED ON A "MORE LIKELY THAN NOT" THRESHOLD TO THE RECOGNITION OF THE TAX POSITIONS BEING SUSTAINED BASED ON THE TECHNICAL MERITS OF THE POSITION UNDER SCRUTINY BY THE APPLICABLE TAXING AUTHORITY. IF A TAX POSITION OR POSITIONS ARE DEEMED TO RESULT IN UNCERTAINTIES OF THOSE POSITIONS, THE UNRECOGNIZED TAX EFFECT IS ESTIMATED BASED ON A "CUMULATIVE PROBABILITY ASSESSMENT" THAT AGGREGATES THE ESTIMATED TAX LIABILITY FOR UNCERTAIN TAX POSITIONS. INTEREST AND PENALTIES, IF ANY, ARE ACCRUED AS A COMPONENT OF GENERAL AND ADMINISTRATIVE EXPENSES WHEN ASSESSED. RESEARCH SUPPORT FUND IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS OTHER THAN A PRIVATE FOUNDATION. SIMILAR TO OTHER TAX-EXEMPT ORGANIZATIONS, RESEARCH SUPPORT FUND IS SUBJECT TO TAX ON UNRELATED BUSINESS INCOME. TAX YEARS PRIOR TO 2016 ARE NO LONGER SUBJECT TO EXAMINATION BY TAXING AUTHORITIES. DURING THE YEARS ENDED DECEMBER 31, 2020 AND 2019, RESEARCH SUPPORT FUND DID NOT HAVE NET TAXABLE INCOME FROM UNRELATED BUSINESS ACTIVITIES; THEREFORE, THERE IS NO PROVISION FOR INCOME TAXES OR INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS. 1 PERI SUPPORT FUND INC 418 NORTH PLEASANT STREET GORDON HALL AHMERST MA 01002 200217550 501(C)(3) 26084 GENERAL SUPPORT 1 1 PART I, LINE 2: RESEARCH SUPPORT FUND RECEIVES AND REVIEWS FINANCIAL REPORTS FROM UMASS AMHERST AND PERI. TWO OF THE RESEARCH SUPPORT FUND'S BOARD MEMBERS ARE ALSO THE CO-DIRECTORS OF PERI. 0 0 0 0 0 0 0 0 0 ROBERT POLLIN BOARD PRESIDENT 0 161146 0 0 0 0 0 7201 0 29831 0 198178 0 0 GERALD EPSTEIN BOARD TREASURER & CLERK 0 150618 0 0 0 0 0 7201 0 29831 0 187650 0 0 FORM 990, PART VI, SECTION A, LINE 2 TWO BOARD MEMBERS ARE ALSO BOARD MEMBERS FOR ANOTHER NONPROFIT ORGANIZATION FORM 990, PART VI, SECTION A, LINE 8B THERE WERE NO COMMITTEES FORMED. FORM 990, PART VI, SECTION B, LINE 11B THE ADMINISTRATIVE DIRECTOR, BOARD PRESIDENT AND BOARD TREASURER/CLERK REVIEW THE FORM 990 PRIOR TO SIGNING AND FILING THE FORMS. FORM 990, PART VI, SECTION B, LINE 15 THERE IS NO COMPENSATED CEO, EXECUTIVE DIRECTOR, MANAGEMENT OFFICIAL, OFFICER, KEY EMPLOYEE OR REGULAR EMPLOYEE. FORM 990, PART VI, SECTION C, LINE 19 RESEARCH SUPPORT FUND'S FINANCIAL INFORMATION IS MADE AVAILABLE TO THE PUBLIC THROUGH ITS ANNUAL FILING OF IRS FORM 990 AND THE COMMONWEALTH OF MASSACHUSETTS FORM PC. ITS ORGANIZING AND GOVERNING DOCUMENTS ARE ON FILE WITH THE STATES OF DELAWARE AND MASSACHUSETTS, WHERE THEY ARE AVAILABLE FOR PUBLIC INSPECTION. FORM 990, PART IX, LINE 11G CONSULTING FEES: PROGRAM SERVICE EXPENSES 65,083. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 65,083. POLITICAL ECONOMY RESEARCH INSTITUTE 418 NORTH PLEASANT STREET GORDON HA AMHERST MA 01002 043167352 ECONOMIC RESEARCH AND EDUCATION MA 115 0 PERI SUPPORT FUND INC 418 NORTH PLEASANT STREET GORDON HA AMHERST MA 01002 200217550 ECONOMIC RESEARCH MA 501(C)(3) LINE 11 0 PEAR LLC PO BOX 412 141 NORTH PLEASANT STREE AMHERST MA 01004 275415868 RETROFIT BUILDINGS FOR ENERGY EFFICIENCY MA N/A 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 POLITICAL ECONOMY RESEARCH INSTITUTE N SHARED SPACE PERI SUPPORT FUND INC C 13300 ACTUAL EXPENDITURES POLITICAL ECONOMY RESEARCH INSTITUTE L 94406 ACTUAL EXPENDITURES