PERI SUPPORT FUND INC: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- PERI SUPPORT FUND INC (EIN 20-0217550)
- Tax period
- 2019-07-01 to 2020-06-30
- Filed
- 2021-04-29
- IRS object ID
- 202131199349300243
- Schema version
- 2019v5.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-04-29T11:48:11-05:00 | ReturnTs |
| Tax Period End | 2020-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 521022232 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SNYDER COHN PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11200 ROCKVILLE PIKE SUITE 415 | AddressLine1Txt |
| City | NORTH BETHESDA | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 20852 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 200217550 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PERI SUPPORT FUND INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PERI | BusinessNameControlTxt |
| Phone | 4135456355 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 418 NORTH PLEASANT ST GORDON HALL | AddressLine1Txt |
| City | AMHERST | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01002 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROBERT POLLIN | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 4135456355 | PhoneNum |
| Signature | 2021-03-29 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KEITH JENNINGS | PreparerPersonNm |
| PTIN | P01319883 | PTIN |
| Phone | 3016526700 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ROBERT POLLIN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 418 NORTH PLEASANT ST GORDON HALL | AddressLine1Txt |
| City | AMHERST | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01002 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $529,856 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.UMASS.EDU/PERI | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2003 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | SUPPORT THE POLITICAL ECONOMY RESEARCH INSTITUTE (PERI) AT THE UNIVERSITY OF MASSACHUSETTS, AMHERST | ActivityOrMissionDesc |
| Voting Members Governing Body | 3 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 0 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 3 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $87,616 | PYContributionsGrantsAmt |
| CY Contributions Grants | $123,843 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $350,365 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $406,013 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $437,981 | PYTotalRevenueAmt |
| CY Total Revenue | $529,856 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $61,603 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $248,709 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,880 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $198,194 | PYOtherExpensesAmt |
| CY Other Expenses | $427,999 | CYOtherExpensesAmt |
| PY Total Expenses | $259,797 | PYTotalExpensesAmt |
| CY Total Expenses | $676,708 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $178,184 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$146,852 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $192,144 | TotalAssetsBOYAmt |
| Total Assets EOY | $154,049 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $66,714 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $175,471 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $125,430 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$21,422 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO SUPPORT THE POLITICAL ECONOMY RESEARCH INSTITUTE (PERI) AT THE UNIVERSITY OF MASSACHUSETTS, AMHERST AND ITS RESEARCH, EDUCATION AND OUTREACH ON ISSUES OF POLITICAL ECONOMY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $637,394 | ExpenseAmt |
| Grant | $248,709 | GrantAmt |
| Revenue | $406,013 | RevenueAmt |
| Desc | SUPPORT THE POLITICAL ECONOMY RESEARCH INSTITUTE (PERI)'S RESEARCH, EDUCATION AND OUTREACH ISSUES OF POLITICAL ECONOMY THROUGH RESEARCH PROJECTS INCLUDING: - CONSULTING SERVICES IN CONNECTION APWU 2018 CONTRACT NEGOTIATIONS- ANALYSIS OF SOCIAL AND ENVIRONMENTAL JUSTICE COMMUNITY BENEFITS ADDRESSING CLIMATE CHANGE-INVESTMENTS IN LOW CARBON ASSETS-CASE STUDIES ON CAPITAL FLIGHT FROM AFRICAN COUNTRIES-THE NEED FOR A NORMATIVE THEORY OF SYSTEMIC RISK-SECURITY AND GEOPOLITICS IN A GLOBAL MIDDLE EAST-JOB CREATION ESTIMATES FOR PROPOSED ECONOMIC STIMULUS MEASURES-TRANSITIONING TO A CLEAN, RENEWABLE ENERGY SYSTEM-REVEALED COMPARATIVE ADVANTAGE- ESTIMATES OF JOB CREATION THROUGH INVESTMENTS IN BATTERY-ELECTRIC BUSES AND INFRASTRUCTURE | Desc |
| Total Program Service Expenses | $637,394 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 14 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 3 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 0 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | 0 | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | 0 | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NICOLE DUNHAM | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4135456355 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 418 N PLEASANT ST GORDON HALL | AddressLine1Txt |
| City | AMHERST | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01002 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| ROBERT POLLIN | |||||||
| PRESIDENT | 5.00 | 35.00 | Yes (X) | Yes (X) | $0 | $159,369 | $35,206 |
| GERALD EPSTEIN | |||||||
| TREASURER/SECRETARY | 1.00 | 39.00 | Yes (X) | Yes (X) | $0 | $148,029 | $35,206 |
| JAMES HEINTZ | |||||||
| DIRECTOR | 0.25 | 39.75 | Yes (X) | $0 | $159,696 | $7,335 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $467,094 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $77,747 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $123,843 | RelatedOrganizationsAmt |
| Total Contributions | $123,843 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | RESEARCH CONTRACTS | Desc |
| Business | 541900 | BusinessCd |
| Total Revenue Column | $406,013 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $406,013 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $406,013 | TotalProgramServiceRevenueAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $529,856 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $406,013 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $248,709 | TotalAmt |
| Program Services | $248,709 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,008 | TotalAmt |
| Management And General | $11,008 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,100 | TotalAmt |
| Management And General | $11,100 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $349,190 | TotalAmt |
| Program Services | $349,190 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $102 | TotalAmt |
| Management And General | $102 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,238 | TotalAmt |
| Program Services | $9,238 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,366 | TotalAmt |
| Program Services | $13,727 | ProgramServicesAmt |
| Management And General | $4,639 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,537 | TotalAmt |
| Program Services | $3,342 | ProgramServicesAmt |
| Management And General | $122 | ManagementAndGeneralAmt |
| Fundraising | $1,073 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,122 | TotalAmt |
| Management And General | $6,122 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| MISCELLANEOUS | $12,390 | $9,962 | $2,428 | |
| EQUIPMENT AND WEBSITE D | $4,033 | $3,226 | $807 | |
| SUPPLIES | $1,913 | $1,913 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $676,708 | TotalAmt |
| Program Services | $637,394 | ProgramServicesAmt |
| Management And General | $37,434 | ManagementAndGeneralAmt |
| Fundraising | $1,880 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $126,178 | BOYAmt |
| EOY | $63,378 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,660 | BOYAmt |
| EOY | $88,391 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,769 | BOYAmt |
| EOY | $2,280 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $42,493 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $42,493 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,537 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,000 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $192,144 | BOYAmt |
| EOY | $154,049 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $816 | BOYAmt |
| EOY | $383 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,898 | BOYAmt |
| EOY | $175,088 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $66,714 | BOYAmt |
| EOY | $175,471 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $121,370 | BOYAmt |
| EOY | -$25,482 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,060 | BOYAmt |
| EOY | $4,060 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $125,430 | BOYAmt |
| EOY | -$21,422 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $192,144 | BOYAmt |
| EOY | $154,049 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$146,852 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | Yes (1) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | 0 | FSAuditedInd |
| Audit Committee | 0 | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type1 | Yes (X) | SupportingOrgType1Ind |
| IRS Written Determination | Yes (X) | IRSWrittenDeterminationInd |
| Supported Organizations | 1 | SupportedOrganizationsCnt |
Supported Org Information SupportedOrgInformationGrp
Supported Organization Name SupportedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | POLITICAL ECONOMY RESEARCH INSTITUTE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 043167362 | EIN |
| Organization Type | 6 | OrganizationTypeCd |
| Governing Document Listed | Yes (1) | GoverningDocumentListedInd |
| Support | $129,876 | SupportAmt |
| Other Support | $0 | OtherSupportAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 1 | SupportedOrganizationsTotalCnt |
| Support Sum | $129,876 | SupportSumAmt |
| Other Support Sum | $0 | OtherSupportSumAmt |
Form990 Sch A Supporting Org Form990SchASupportingOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Listed By Name Governing Doc | Yes (1) | ListedByNameGoverningDocInd |
| Suprt Org No IRS Determination | Yes (1) | SuprtOrgNoIRSDeterminationInd |
| Supported Org Section C456 | 0 | SupportedOrgSectionC456Ind |
| Supported Org Not Organized US | 0 | SupportedOrgNotOrganizedUSInd |
| Organization Change Suprt Org | 0 | OrganizationChangeSuprtOrgInd |
| Support Non Supported Org | 0 | SupportNonSupportedOrgInd |
| Payment Substantial Contribtr | 0 | PaymentSubstantialContribtrInd |
| Loan Disqualified Person | 0 | LoanDisqualifiedPersonInd |
| Controlled Disqualified Prsn | 0 | ControlledDisqualifiedPrsnInd |
| Disqualified Prsn Controll Int | 0 | DisqualifiedPrsnControllIntInd |
| Disqualified Prsn Ownr Int | 0 | DisqualifiedPrsnOwnrIntInd |
| Excess Business Holdings Rules | 0 | ExcessBusinessHoldingsRulesInd |
| Contribution Controller | 0 | ContributionControllerInd |
| Contribution Family | 0 | ContributionFamilyInd |
| Contribution35 Controlled | 0 | Contribution35ControlledInd |
Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Power Appoint Majority Dir Trst | Yes (1) | PowerAppointMajorityDirTrstInd |
| Operate Benefit Non Suprt Org | 0 | OperateBenefitNonSuprtOrgInd |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE A, PART I, LN 12G | ALL OF PERI SUPPORT FUND'S EXPENDITURES AND ACTIVITIES ARE IN SUPPORT OF THE POLITICAL ECONOMY RESEARCH INSTITUTE (PERI) AT THE UNIVERSITY OF MASSACHUSETTS, AMHERST'S RESEARCH AND EDUCATIONAL ACTIVITIES. IN FYE 6/30/20 DIRECT GRANTS TO PERI TOTALED $129,876. PERI SUPPORT FUND ALSO CONTRIBUTED $118,833 TO RESEARCH SUPPORT FUND, WHICH ALSO SUPPORTS PERI. |
| SCHEDULE A, PART IV, SECTION A, LN 2 | POLITICAL ECONOMY RESEARCH INSTITUTE (PERI) IS A UNIT OF THE UNIVERSITY OF MASSACHUSETTS WHICH IS EXEMPT UNDER SECTION 115 |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,660 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,660 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $40,833 | OtherCostOrOtherBasisAmt |
| Depreciation | $40,833 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION 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. THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 509(A)(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, THE ORGANIZATION IS SUBJECT TO TAX ON UNRELATED BUSINESS INCOME. TAX YEARS ENDING PRIOR TO JUNE 30, 2017 ARE NO LONGER SUBJECT TO EXAMINATION BY TAXING AUTHORITIES. DURING THE YEARS ENDED JUNE 30, 2020 AND 2019, THE ORGANIZATION DID NOT HAVE NET TAXABLE INCOME FROM UNRELATED BUSINESS ACTIVITIES; THEREFORE, THERE IS NO PROVISION IN THESE FINANCIAL STATEMENTS FOR INCOME TAXES OR INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Valuation Method UsedValuationMethodUsedDesc | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|
| POLITICAL ECONOMY RESEARCH INSTITUTE AT THE UNIVERSITY OF MASSACHUSETTS | ||||||||
| 418 N PLEASANT STREET | AMHERST | MA | 01002 | 043167352 | SECTION 115 | $129,876 | CASH PAYMENTS | SUPPORT PERI'S ECONOMIC RESEARCH & EDUCATION |
| RESEARCH SUPPORT FUND | ||||||||
| 418 N PLEASANT STREET | AMHERST | MA | 01002 | 043404575 | 501(C)(3) | $118,833 | CASH PAYMENTS | SUPPORT RESEARCH SUPPORT FUND'S RESEARCH & EDUCATION |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 2 | Total501c3OrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | PERI SUPPORT FUND, INC. IS A SUPPORTING ORGANIZATION OF THE POLITICAL ECONOMY RESEARCH INSTITUTE (PERI) AT THE UNIVERSITY OF MASSACHUSETTS AT AMHERST. GRANTS TO PERI ARE FOR THE DIRECT SUPPORT OF ITS ECONOMIC RESEARCH PROJECTS. THE EXPENDITURE OF THE FUNDS IS MONITORED IN AN ACCOUNTING SYSTEM WHICH PRODUCE REPORTS THAT ARE AVAILABLE TO PERI SUPPORT FUND, INC. ON A REGULAR BASIS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ROBERT POLLIN | ||||||||||||||
| PRESIDENT | $0 | $159,369 | $0 | $0 | $0 | $0 | $0 | $6,806 | $0 | $28,400 | $0 | $194,575 | $0 | $0 |
| GERALD EPSTEIN | ||||||||||||||
| TREASURER/SECRETARY | $0 | $148,029 | $0 | $0 | $0 | $0 | $0 | $6,806 | $0 | $28,400 | $0 | $183,235 | $0 | $0 |
| JAMES HEINTZ | ||||||||||||||
| DIRECTOR | $0 | $159,696 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $7,335 | $0 | $167,031 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | ROBERT POLLIN AND GERALD EPSTEIN ARE BOTH DIRECTORS OF PERI SUPPORT FUND AND ANOTHER RELATED ORGANIZATION |
| FORM 990, PART VI, SECTION A, LINE 8A | PERI SUPPORT FUND DID NOT CONTEMPORANEOUSLY DOCUMENT MEETINGS OF THE BOARD OF DIRECTORS. THERE ARE NO SUBCOMMITTEES. IN ADDITION TO AN ANNUAL MEETING, MEMBERS OF THE BOARD OF DIRECTORS ALL WORK AT THE UNIVERSITY OF MASSACHUSETTS AT AMHERST AND DISCUSS PERI SUPPORT FUND'S PROGRAMS AND BUSINESS ACTIVITIES REGULARLY ON AN INFORMAL BASIS. |
| FORM 990, PART VI, SECTION A, LINE 8B | THERE ARE NO SUBCOMMITTEES. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 IS REVIEWED BY THE CORPORATION'S PRESIDENT AND TREASURER/SECRETARY PRIOR TO FILING. |
| FORM 990, PART VI, SECTION C, LINE 19 | PERI SUPPORT FUND, INC.'S REVIEWED OR AUDITED FINANCIAL STATEMENTS ARE FILED ANNUALLY WITH THE COMMONWEALTH OF MASSACHUSETTS AS PART OF ITS FILING OF FORM MA PC. FINANCIAL INFORMATION IS ALSO AVAILABLE TO THE PUBLIC IN THE ANNUAL FILING OF FORM 990. BOTH THE FORM 990 AND FORM MA PC. ARE OPEN TO PUBLIC INSPECTION. CONFLICT OF INTEREST POLICIES ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | CONSULTANTS: PROGRAM SERVICE EXPENSES 289,190. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 289,190. STAFF RESEARCH BONUSES: PROGRAM SERVICE EXPENSES 60,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 60,000. |
| FORM 990, PART VII, SECTION A | PERI SUPPORT FUND, INC. DOES NOT HAVE ANY EMPLOYEES NOR DOES IT COMPENSATE THE OFFICERS OR DIRECTORS OF THE CORPORATION FOR THEIR WORK AS BOARD MEMBERS. RESEARCH PROJECTS ARE CONDUCTED BY CONSULTANTS AND EMPLOYEES OF THE UNIVERSITY OF MASSACHUSETTS, AMHERST, THE POLITICAL ECONOMY RESEARCH INSTITUTE AT THE UNIVERSITY OF MASSACHUSETTS. THE VALUE OF THOSE EMPLOYEES' SERVICES ARE REFLECTED IN THE REVIEWED FINANCIAL STATEMENTS AS IN-KIND SERVICES. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Controlled OrganizationControlledOrganizationInd | Public Charity StatusPublicCharityStatusTxt |
|---|---|---|---|---|---|---|---|---|---|
| POLITICAL ECONOMY RESEARCH INSTITUTE | |||||||||
| UNIVERSITY OF MASSACHUSETTS | AMHERST | MA | 01002 | 043167352 | ECONOMIC RESEARCH | MA | 115 | 0 | |
| RESEARCH SUPPORT FUND | |||||||||
| 418 N PLEASANT STREET GORDON HALL | AMHERST | MA | 01002 | 043404575 | ECONOMIC RESEARCH | DE | 501(C)(3) | 0 | 11 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (5 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| POLITICAL ECONOMY RESEARCH INSTITUTE AT THE UNIVERSITY OF MASS AMHERST | ||
| B | $129,876 | CASH PAYMENTS |
| RESEARCH SUPPORT FUND | ||
| B | $118,833 | CASH PAYMENTS |
| POLITICAL ECONOMY RESEARCH INSTITUTE AT THE UNIVERSITY OF MASS AMHERST | ||
| C | $120,843 | CASH PAYMENTS |
| POLITICAL ECONOMY RESEARCH INSTITUTE AT THE UNIVERSITY OF MASS AMHERST | ||
| N | $96,608 | % OF ACTUAL COST BASED ON SPACE |
| POLITICAL ECONOMY RESEARCH INSTITUTE AT THE UNIVERSITY OF MASS AMHERST | ||
| O | $250,181 | % OF EMPLOYEE TIME ON PSF PROJECT |