STRATEGY STUDIO / PUBLIC DATA EXPLORER

RESEARCH SUPPORT FUND: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
RESEARCH SUPPORT FUND (EIN 04-3404575)
Tax period
2018-01-01 to 2018-12-31
Filed
2019-11-15
IRS object ID
201933199349310253
Schema version
2018v3.1
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

FieldValueIRS element (for citing)
Return2019-11-15T12:37:52-06:00ReturnTs
Tax Period End2018-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN521022232PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SNYDER COHN PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line111200 ROCKVILLE PIKE SUITE 415AddressLine1Txt
CityNORTH BETHESDACityNm
State AbbreviationMDStateAbbreviationCd
ZIP20852ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2018-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN043404575EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1RESEARCH SUPPORT FUNDBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlRESEBusinessNameControlTxt
Phone4135456355PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1418 N PLEASANT STREET GORDON HALLAddressLine1Txt
CityAMHERSTCityNm
State AbbreviationMAStateAbbreviationCd
ZIP010021735ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonROBERT POLLINPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone4135456355PhoneNum
Signature2019-11-15SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKEITH JENNINGSPreparerPersonNm
PTINP01319883PTIN
Phone3016526700PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address207.87.50.194IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-11-15IPDt
IP Tm12:20:10IPTm
IP TimezoneESIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id59BA2CA73C0A1D185C82E5CF98EC8C3050D94926AtSubmissionCreationDeviceId
At Submission Filing Device IdBACCAC4079A11146C2B50B678C48A25305F86DB5AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2020-04-17 16:48:07ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerROBERT POLLINPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1418 N PLEASANT STREET GORDON HALLAddressLine1Txt
CityAMHERSTCityNm
State AbbreviationMAStateAbbreviationCd
ZIP010021735ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,002,474GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.UMASS.EDU/PERIWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1997FormationYr
Legal Domicile StateDELegalDomicileStateCd
Activity Or MissionRESEARCH 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.ActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$12,514,892PYContributionsGrantsAmt
CY Contributions Grants$176,000CYContributionsGrantsAmt
PY Program Service Revenue$4,569PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$130,542PYInvestmentIncomeAmt
CY Investment Income$185,872CYInvestmentIncomeAmt
PY Other Revenue$1,633PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$12,651,636PYTotalRevenueAmt
CY Total Revenue$361,872CYTotalRevenueAmt
PY Grants And Similar Paid$18,704,007PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$89,557CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$112,746PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$42,499CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$600,016PYOtherExpensesAmt
CY Other Expenses$84,153CYOtherExpensesAmt
PY Total Expenses$19,416,769PYTotalExpensesAmt
CY Total Expenses$216,209CYTotalExpensesAmt
PY Revenues Less Expenses-$6,765,133PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$145,663CYRevenuesLessExpensesAmt
Total Assets BOY$4,407,953TotalAssetsBOYAmt
Total Assets EOY$4,222,243TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$13,500TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$4,407,953NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$4,208,743NetAssetsOrFundBalancesEOYAmt
MissionRESEARCH 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.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$181,301ExpenseAmt
Grant$89,557GrantAmt
DescSUPPORT THE POLITICAL ECONOMY RESEARCH INSTITUTE'S (PERI) AT THE UNIVERSITY OF MASSACHUSETTS AMHERST RESEARCH, EDUCATION AND OUTREACH PROGRAMS ON ISSUES OF POLITICAL ECONOMY.Desc
Total Program Service Expenses$181,301TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent EndowmentsYes (1)TempOrPermanentEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document8IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members3GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of Committees0MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc0RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonROBERT POLLINPersonNm
Phone4135456355PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1418 N PLEASANT STREET GORDON HALLAddressLine1Txt
CityAMHERSTCityNm
State AbbreviationMAStateAbbreviationCd
ZIP010021735ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
ROBERT POLLIN
BOARD PRESIDENT5.0035.00Yes (X)Yes (X)$0$157,624$35,305
GERALD EPSTEIN
BOARD TREASURER & CLERK1.0039.00Yes (X)Yes (X)$0$148,078$35,305
DAVID FAYTELL
BOARD VICE PRESIDENT0.2534.75Yes (X)Yes (X)$0$93,869$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$399,571TotReportableCompRltdOrgAmt
Total Other Compensation$70,610TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Related Organizations$36,000RelatedOrganizationsAmt
All Other Contributions$140,000AllOtherContributionsAmt
Total Contributions$176,000TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$89,965TotalRevenueColumnAmt
Exclusion$89,965ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$736,509SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$640,602SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$95,907SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$95,907TotalRevenueColumnAmt
Exclusion$95,907ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$361,872TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$185,872ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$89,557TotalAmt
Program Services$89,557ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$42,499TotalAmt
Program Services$42,499ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$310TotalAmt
Management And General$310ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$27,835TotalAmt
Management And General$27,835ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$544TotalAmt
Program Services$544ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$51,264TotalAmt
Program Services$48,701ProgramServicesAmt
Management And General$2,563ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$2,599TotalAmt
Management And General$2,599ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUSDesc
Total$1,601TotalAmt
Management And General$1,601ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$216,209TotalAmt
Program Services$181,301ProgramServicesAmt
Management And General$34,908ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$51,867BOYAmt
EOY$25,158EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$1,126BOYAmt
EOY$1,126EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$4,354,960BOYAmt
EOY$4,195,959EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$4,407,953BOYAmt
EOY$4,222,243EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$13,500EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$13,500EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$52,991BOYAmt
EOY$12,782EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$15,332BOYAmt
EOY$15,332EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$4,339,630BOYAmt
EOY$4,180,629EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,407,953BOYAmt
EOY$4,208,743EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,407,953BOYAmt
EOY$4,222,243EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$145,663ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$344,873NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (1)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS Audited0FSAuditedInd
Audit Committee0AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Supporting Organization509a3Yes (X)SupportingOrganization509a3Ind
Supporting Org Type3 Non FuncYes (X)SupportingOrgType3NonFuncInd
Supported Organizations1SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp

Supported Organization Name SupportedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1POLITICAL ECONOMY RESEARCH INSTITUTEBusinessNameLine1Txt
FieldValueIRS element (for citing)
EIN043167352EIN
Organization Type5OrganizationTypeCd
Governing Document ListedYes (1)GoverningDocumentListedInd
Support$89,557SupportAmt
Other Support$126,652OtherSupportAmt
FieldValueIRS element (for citing)
Supported Organizations Total1SupportedOrganizationsTotalCnt
Support Sum$89,557SupportSumAmt
Other Support Sum$126,652OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

FieldValueIRS element (for citing)
Listed By Name Governing DocYes (1)ListedByNameGoverningDocInd
Suprt Org No IRS DeterminationYes (1)SuprtOrgNoIRSDeterminationInd
Supported Org Section C4560SupportedOrgSectionC456Ind
Supported Org Not Organized US0SupportedOrgNotOrganizedUSInd
Organization Change Suprt Org0OrganizationChangeSuprtOrgInd
Support Non Supported Org0SupportNonSupportedOrgInd
Payment Substantial Contribtr0PaymentSubstantialContribtrInd
Loan Disqualified Person0LoanDisqualifiedPersonInd
Controlled Disqualified Prsn0ControlledDisqualifiedPrsnInd
Disqualified Prsn Controll Int0DisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr Int0DisqualifiedPrsnOwnrIntInd
Excess Business Holdings Rules0ExcessBusinessHoldingsRulesInd
Contribution Controller0ContributionControllerInd
Contribution Family0ContributionFamilyInd
Contribution35 Controlled0Contribution35ControlledInd

Form990 Sch A Type3 Sprt Org All Form990SchAType3SprtOrgAllGrp

FieldValueIRS element (for citing)
Timely Provided DocumentsYes (1)TimelyProvidedDocumentsInd
Officers Close RelationshipYes (1)OfficersCloseRelationshipInd
Supported Org Voice InvestmentYes (1)SupportedOrgVoiceInvestmentInd

Adjusted Net Income AdjustedNetIncomeGrp

Net ST Capital Gain Adj Net Incm NetSTCapitalGainAdjNetIncmGrp

FieldValueIRS element (for citing)
Prior Year$0PriorYearAmt
Current Year$95,907CurrentYearAmt

Recoveries PY Distributions RecoveriesPYDistributionsGrp

FieldValueIRS element (for citing)
Prior Year$0PriorYearAmt
Current Year$0CurrentYearAmt

Other Gross Income OtherGrossIncomeGrp

FieldValueIRS element (for citing)
Prior Year$136,744PriorYearAmt
Current Year$177,577CurrentYearAmt

Adjusted Gross Income AdjustedGrossIncomeGrp

FieldValueIRS element (for citing)
Prior Year$136,744PriorYearAmt
Current Year$273,484CurrentYearAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Prior Year$0PriorYearAmt
Current Year$0CurrentYearAmt

Production Income ProductionIncomeGrp

FieldValueIRS element (for citing)
Prior Year$4,569PriorYearAmt
Current Year$0CurrentYearAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
Prior Year$0PriorYearAmt
Current Year$0CurrentYearAmt

Total Adjusted Net Income TotalAdjustedNetIncomeGrp

FieldValueIRS element (for citing)
Prior Year$132,175PriorYearAmt
Current Year$273,484CurrentYearAmt

Minimum Asset Amount MinimumAssetAmountGrp

Average Monthly FMV Of Sec AverageMonthlyFMVOfSecGrp

FieldValueIRS element (for citing)
Prior Year$5,119,079PriorYearAmt
Current Year$4,376,416CurrentYearAmt

Average Monthly Cash Balances AverageMonthlyCashBalancesGrp

FieldValueIRS element (for citing)
Prior Year$133,576PriorYearAmt
Current Year$14,946CurrentYearAmt

FMV Other Non Exempt Use Asset FMVOtherNonExemptUseAssetGrp

FieldValueIRS element (for citing)
Prior Year$0PriorYearAmt
Current Year$0CurrentYearAmt

Total FMV Of Non Exempt Use Asset TotalFMVOfNonExemptUseAssetGrp

FieldValueIRS element (for citing)
Prior Year$5,252,655PriorYearAmt
Current Year$4,391,362CurrentYearAmt
FieldValueIRS element (for citing)
Discount Claimed$0DiscountClaimedAmt

Acquisition Indebtedness AcquisitionIndebtednessGrp

FieldValueIRS element (for citing)
Prior Year$0PriorYearAmt
Current Year$0CurrentYearAmt

Adjusted FMV Less Indebtedness AdjustedFMVLessIndebtednessGrp

FieldValueIRS element (for citing)
Prior Year$5,252,655PriorYearAmt
Current Year$4,391,362CurrentYearAmt

Cash Deemed Charitable CashDeemedCharitableGrp

FieldValueIRS element (for citing)
Prior Year$78,790PriorYearAmt
Current Year$65,870CurrentYearAmt

Net Vl Non Exempt Use Assets NetVlNonExemptUseAssetsGrp

FieldValueIRS element (for citing)
Prior Year$5,173,865PriorYearAmt
Current Year$4,325,492CurrentYearAmt

Pct Of Net Vl Non Exempt Use Ast PctOfNetVlNonExemptUseAstGrp

FieldValueIRS element (for citing)
Prior Year$181,085PriorYearAmt
Current Year$151,392CurrentYearAmt

Recoveries PY Distri Min Asset RecoveriesPYDistriMinAssetGrp

FieldValueIRS element (for citing)
Prior Year$0PriorYearAmt
Current Year$0CurrentYearAmt

Total Minimum Asset TotalMinimumAssetGrp

FieldValueIRS element (for citing)
Prior Year$181,085PriorYearAmt
Current Year$151,392CurrentYearAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
CY Adj Net Income Distributable$132,175CYAdjNetIncomeDistributableAmt
CY Pct85 Adjusted Net Income$112,349CYPct85AdjustedNetIncomeAmt
CY Total Min Ast Distributable$181,085CYTotalMinAstDistributableAmt
CY Greater Adjusted Minimum$181,085CYGreaterAdjustedMinimumAmt
CY Income Tax Imposed PY$0CYIncomeTaxImposedPYAmt
CY Distributable As Adjusted$181,085CYDistributableAsAdjustedAmt

Distributions DistributionsGrp

FieldValueIRS element (for citing)
CY Paid Accomplish Exempt Prps$89,557CYPaidAccomplishExemptPrpsAmt
CY Pd In Excess Income Activity$181,301CYPdInExcessIncomeActivityAmt
CY Administrative Expense Paid$15CYAdministrativeExpensePaidAmt
Exempt Use Assets Acquis Paid$0ExemptUseAssetsAcquisPaidAmt
Qualified Set Aside$0QualifiedSetAsideAmt
CY Other Distributions$96,539CYOtherDistributionsAmt
CY Total Annual Distributions$367,412CYTotalAnnualDistributionsAmt
CY Distri Attentive Suprt Org$96,539CYDistriAttentiveSuprtOrgAmt
CY Distributable As Adjusted$181,085CYDistributableAsAdjustedAmt
CY Distribution Yr53.310000000000CYDistributionYrRt

Distribution Allocations DistributionAllocationsGrp

FieldValueIRS element (for citing)
CY Distributable As Adjusted$181,085CYDistributableAsAdjustedAmt
Underdistributions$0UnderdistributionsAmt
Excess Distribution Cyov Yr5$0ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$0ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$784,646ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$709,144ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$18,974,828ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$20,468,618TotalExcessDistributionCyovAmt
Cyov Applied Underdistri PY$0CyovAppliedUnderdistriPYAmt
Cyov Applied Underdistr CPY$181,085CyovAppliedUnderdistrCPYAmt
Carryover PY Not Applied$0CarryoverPYNotAppliedAmt
Excess Distribution Cyov$20,287,533ExcessDistributionCyovAmt
CY Total Annual Distributions$367,412CYTotalAnnualDistributionsAmt
CY Distrib App Underdistri PY$0CYDistribAppUnderdistriPYAmt
Excess Distribution$367,412ExcessDistributionAmt
Remaining Underdistri PY$0RemainingUnderdistriPYAmt
Remaining Underdistri CY$0RemainingUnderdistriCYAmt
Excess Distri Cyov To Next Yr$20,654,945ExcessDistriCyovToNextYrAmt
Excess From Year5$0ExcessFromYear5Amt
Excess From Year4$603,561ExcessFromYear4Amt
Excess From Year3$709,144ExcessFromYear3Amt
Excess From Year2$18,974,828ExcessFromYear2Amt
Excess From Year1$367,412ExcessFromYear1Amt

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE A, PART I, LINE 12G(VI) OTHER SUPPORTOTHER SUPPORT CONSISTS OF PAYMENTS FOR PERI EXPENSES: RESEARCH STAFF AND CONSULTANT COMPENSATION AND BUILDING OPERATING EXPENSES FOR PERI OCCUPANCY.
SCHEDULE A, PART IV, SECTION A, LINE 2POLITICAL 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 3TWO 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 8THE 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. PERI WAS ATTENTIVE TO THE ORGANIZATION BECAUSE THE AMOUNT OF SUPPORT RECEIVED BY PERI AND, IN PARTICULAR, THE AMOUNTS THE ORGANIZATION PAYS FOR SALARY AND OCCUPANCY EXPENSES OF PERI ARE A SUFFICIENT PART OF PERI'S TOTAL SUPPORT TO ENSURE ATTENTIVENESS.

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$4,339,630BeginningYearBalanceAmt
Investment Earnings Or Losses-$159,001InvestmentEarningsOrLossesAmt
End Year Balance$4,180,629EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$4,028,056BeginningYearBalanceAmt
Investment Earnings Or Losses$311,574InvestmentEarningsOrLossesAmt
End Year Balance$4,339,630EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Contributions$4,000,000ContributionsAmt
Investment Earnings Or Losses$28,056InvestmentEarningsOrLossesAmt
End Year Balance$4,028,056EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.00000BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY1.00000PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.00000TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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 2015 ARE NO LONGER SUBJECT TO EXAMINATION BY TAXING AUTHORITIES. DURING THE YEARS ENDED DECEMBER 31, 2018 AND 2017, 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.

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable (2 entries)

Address Line1USAddress/AddressLine1TxtAddress Line2USAddress/AddressLine2TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceDescPurpose Of GrantPurposeOfGrantTxtNon Cash AssistanceNonCashAssistanceAmtValuation Method UsedValuationMethodUsedDesc
PERI SUPPORT FUND INC
418 NORTH PLEASANT STREET GORDONHALLAMHERSTMA01002200217550501(C)(3)$30,000GENERAL SUPPORTSUPPORT PERI SUPPORT FUND
POLITICAL ECONOMY RESEARCH INSTITUTE
418 NORTH PLEASANT STREET GORDONHALLAMHERSTMA01002043167352115GENERAL SUPPORTEQUIPMENT AND OTHER ASSISTANCE$59,557FAIR VALUE
FieldValueIRS element (for citing)
Total501c3 Org2Total501c3OrgCnt
Total Other Org2TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationRESEARCH 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.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
ROBERT POLLIN
BOARD PRESIDENT$0$157,624$0$0$0$0$0$0$0$35,305$0$192,929$0$0
GERALD EPSTEIN
BOARD TREASURER & CLERK$0$148,078$0$0$0$0$0$0$0$35,305$0$183,383$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 8BTHERE WERE NO COMMITTEES FORMED.
FORM 990, PART VI, SECTION B, LINE 11BTHE 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 15THERE IS NO COMPENSATED CEO, EXECUTIVE DIRECTOR, MANAGEMENT OFFICIAL, OFFICER, KEY EMPLOYEE OR REGULAR EMPLOYEE.
FORM 990, PART VI, SECTION C, LINE 19RESEARCH 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.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtControlled OrganizationControlledOrganizationIndPublic Charity StatusPublicCharityStatusTxt
POLITICAL ECONOMY RESEARCH INSTITUTE
418 NORTH PLEASANT STREET GORDON HAAMHERSTMA01002043167352ECONOMIC RESEARCH AND EDUCATIONMA1150
PERI SUPPORT FUND INC
418 NORTH PLEASANT STREET GORDON HAAMHERSTMA01002200217550ECONOMIC RESEARCHMA501(C)(3)0LINE 11

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1PEAR LLCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 412 141 NORTH PLEASANT STREEAddressLine1Txt
CityAMHERSTCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01004ZIPCd
FieldValueIRS element (for citing)
EIN275415868EIN
Primary ActivitiesRETROFIT BUILDINGS FOR ENERGY EFFICIENCYPrimaryActivitiesTxt
Legal Domicile StateMALegalDomicileStateCd
Direct Controlling NAN/ADirectControllingNACd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (1)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (1)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgYes (1)PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (4 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
POLITICAL ECONOMY RESEARCH INSTITUTE
N$59,557ACTUAL EXPENDITURES
PERI SUPPORT FUND INC
C$36,000ACTUAL EXPENDITURES
POLITICAL ECONOMY RESEARCH INSTITUTE
L$854ACTUAL EXPENDITURES
PERI SUPPORT FUND INC
B$30,000ACTUAL EXPENDITURES