2021-04-29T11:48:11-05:00 2020-06-30 521022232 SNYDER COHN PC 11200 ROCKVILLE PIKE SUITE 415 NORTH BETHESDA MD 20852 990 2019-07-01 200217550 PERI SUPPORT FUND INC PERI 4135456355 418 NORTH PLEASANT ST GORDON HALL AMHERST MA 01002 ROBERT POLLIN PRESIDENT 4135456355 2021-03-29 1 KEITH JENNINGS P01319883 3016526700 2019 2022-09-23 18:48:47Z ROBERT POLLIN 418 NORTH PLEASANT ST GORDON HALL AMHERST MA 01002 529856 0 X WWW.UMASS.EDU/PERI X 2003 MA SUPPORT THE POLITICAL ECONOMY RESEARCH INSTITUTE (PERI) AT THE UNIVERSITY OF MASSACHUSETTS, AMHERST 3 0 0 3 0 0 87616 123843 350365 406013 0 0 0 0 437981 529856 61603 248709 0 0 0 0 0 0 1880 198194 427999 259797 676708 178184 -146852 192144 154049 66714 175471 125430 -21422 X 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. 0 0 637394 248709 406013 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 637394 1 1 0 0 0 0 0 0 0 0 1 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 14 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 0 0 0 0 0 1 1 0 0 0 0 0 0 MA X NICOLE DUNHAM 4135456355 418 N PLEASANT ST GORDON HALL AMHERST MA 01002 ROBERT POLLIN PRESIDENT 5.00 35.00 X X 0 159369 35206 GERALD EPSTEIN TREASURER/SECRETARY 1.00 39.00 X X 0 148029 35206 JAMES HEINTZ DIRECTOR 0.25 39.75 X 0 159696 7335 0 467094 77747 0 0 1 0 0 123843 123843 RESEARCH CONTRACTS 541900 406013 406013 406013 529856 406013 0 0 X 248709 248709 11008 11008 11100 11100 349190 349190 102 102 9238 9238 18366 13727 4639 4537 3342 122 1073 6122 6122 MISCELLANEOUS 12390 9962 2428 EQUIPMENT AND WEBSITE D 4033 3226 807 SUPPLIES 1913 1913 676708 637394 37434 1880 126178 63378 34660 88391 1769 2280 42493 42493 4537 0 25000 0 192144 154049 816 383 65898 175088 66714 175471 X 121370 -25482 4060 4060 125430 -21422 192144 154049 -146852 0 X 1 X 0 0 0 X X X 1 POLITICAL ECONOMY RESEARCH INSTITUTE 043167362 6 1 129876 0 1 129876 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 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 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1660 1660 0 40833 40833 0 0 X PART X, LINE 2: 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. 1 POLITICAL ECONOMY RESEARCH INSTITUTE AT THE UNIVERSITY OF MASSACHUSETTS 418 N PLEASANT STREET AMHERST MA 01002 043167352 SECTION 115 129876 CASH PAYMENTS SUPPORT PERI'S ECONOMIC RESEARCH & EDUCATION RESEARCH SUPPORT FUND 418 N PLEASANT STREET AMHERST MA 01002 043404575 501(C)(3) 118833 CASH PAYMENTS SUPPORT RESEARCH SUPPORT FUND'S RESEARCH & EDUCATION 2 PART I, LINE 2: 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. 0 0 0 0 0 0 0 0 0 ROBERT POLLIN PRESIDENT 0 159369 0 0 0 0 0 6806 0 28400 0 194575 0 0 GERALD EPSTEIN TREASURER/SECRETARY 0 148029 0 0 0 0 0 6806 0 28400 0 183235 0 0 JAMES HEINTZ DIRECTOR 0 159696 0 0 0 0 0 0 0 7335 0 167031 0 0 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. 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) 11 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 POLITICAL ECONOMY RESEARCH INSTITUTE AT THE UNIVERSITY OF MASS AMHERST B 129876 CASH PAYMENTS RESEARCH SUPPORT FUND B 118833 CASH PAYMENTS POLITICAL ECONOMY RESEARCH INSTITUTE AT THE UNIVERSITY OF MASS AMHERST C 120843 CASH PAYMENTS POLITICAL ECONOMY RESEARCH INSTITUTE AT THE UNIVERSITY OF MASS AMHERST N 96608 % OF ACTUAL COST BASED ON SPACE POLITICAL ECONOMY RESEARCH INSTITUTE AT THE UNIVERSITY OF MASS AMHERST O 250181 % OF EMPLOYEE TIME ON PSF PROJECT