2024-05-15T13:11:48-05:00 2023-06-30 043191789 MP PC ONE MONARCH PLACE SPRINGFIELD MA 01144 990 2022-07-01 200217550 PERI SUPPORT FUND INC PERI 4135456355 418 NORTH PLEASANT ST GORDON HALL AMHERST MA 01002 ROBERT POLLIN PRESIDENT 4135456355 2024-05-14 1 ROBERT POLLIN 999009999 0 DOUGLAS THEOBALD P00368792 4137391800 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ROBERT POLLIN 418 NORTH PLEASANT ST GORDON HALL AMHERST MA 01002 432226 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 0 0 0 138126 65000 119798 367045 0 0 0 181 257924 432226 87020 116295 0 0 0 0 0 0 1992 192638 230675 279658 346970 -21734 85256 32014 273015 11147 166892 20867 106123 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 317746 116295 367045 SUPPORT THE POLITICAL ECONOMY RESEARCH INSTITUTE (PERI)'S RESEARCH, EDUCATION AND OUTREACH ISSUES OF POLITICAL ECONOMY THROUGH RESEARCH PROJECTS INCLUDING: - 2023 EMPLOYMENT & ECONOMIC IMPACTS OF THE PARK & HISTORIC SITE SYSTEM IN NY-REFORMING THE GLOBAL ECONOMIC AND FINANCIAL ARCHITECTURE FOR DEVELOPMENT - EMPLOYMENT & ECONOMIC IMPACTS OF MANUFACTURING GREEN LOCOMOTIVES IN EERIE, PA- MEASURING CARE PROVISION IN THE US: DATA RESOURCES, SHORTFALLS, AND POSSIBILITIES- SOCIAL PROTECTION PROGRAM- EMPLOYMENT & ECONOMIC IMPACTS OF THE IRA, BIL, & CHIP ACTS- JOB CREATION ESTIMATES THROUGH PROPOSED INFLATION REDUCTION ACT - NATIONAL-LEVEL- JOB CREATION ESTIMATES THROUGH PROPOSED INFLATION REDUCTION ACT - STATE-LEVEL (PA, NV, MI, CO)- RESEARCH AND ADMIN SUPPORT FOR PROF. JAYATI GHOSH- IMPACT OF CLEAN ENERGY TRANSITION ON JOB CREATION CASE STUDIES 317746 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 8 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 179633 32455 GERALD EPSTEIN TREASURER/SECRETARY 1.00 39.00 X X 0 169838 32455 DAVID FAYTELL DIRECTOR 0.25 39.75 X 0 96915 7269 0 446386 72179 0 0 1 0 0 65000 65000 RESEARCH CONTRACTS 541900 367045 367045 367045 MISCELLANEOUS 541900 181 181 181 432226 367226 0 0 X 116295 116295 12000 12000 140710 127510 13200 18152 18152 1572 1147 425 56634 54642 1992 1370 1370 MISCELLANEOUS 205 205 SUPPLIES 32 32 346970 317746 27232 1992 25605 253947 2160 14819 4249 4249 42493 42493 0 0 32014 273015 6166 1986 4981 164906 11147 166892 X 20332 105588 535 535 20867 106123 32014 273015 85256 0 X 1 0 0 0 X X X 1 POLITICAL ECONOMY RESEARCH INSTITUTE 043167362 6 1 116295 0 1 116295 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 6/30/23 DIRECT GRANTS TO PERI TOTALED $111,295. PERI SUPPORT FUND ALSO CONTRIBUTED $5,000 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 629217 196991 196991 432226 0 432226 543961 196991 196991 346970 0 346970 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, 2020 ARE NO LONGER SUBJECT TO EXAMINATION BY TAXING AUTHORITIES. DURING THE YEARS ENDED JUNE 30, 2023 AND 2022, 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 418 N PLEASANT STREET AMHERST MA 01002 043167352 SECTION 115 111295 0 CASH PAYMENTS SUPPORT PERI'S ECONOMIC RESEARCH & EDUCATION 1 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 179633 0 0 0 0 0 0 0 32455 0 212088 0 0 GERALD EPSTEIN TREASURER/SECRETARY 0 169838 0 0 0 0 0 0 0 32455 0 202293 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 127,510. MANAGEMENT AND GENERAL EXPENSES 13,200. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 140,710. 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 111295 CASH PAYMENTS RESEARCH SUPPORT FUND B 5000 CASH PAYMENTS POLITICAL ECONOMY RESEARCH INSTITUTE AT THE UNIVERSITY OF MASS AMHERST N 2937 % OF ACTUAL COST BASED ON SPACE POLITICAL ECONOMY RESEARCH INSTITUTE AT THE UNIVERSITY OF MASS AMHERST O 194054 % OF EMPLOYEE TIME ON PSF PROJECT