2024-11-13T12:51:11-06:00 2023-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2023-01-01 521984719 EDUCATION FUND OF THE AMERICAN CENTER FOR INTERNATIONAL LABOR SOLIDARITY EDUC 2029748383 1130 CONNECTICUT AVENUE NW 800 WASHINGTON DC 20036 SHAWNA BADER BLAU EXECUTIVE DIRECTOR 2029748383 2024-11-13 1 1 ERIN CRANMER P01712644 2023319880 2024-11-12 2023 2024-10-15 13:58:12Z SHAWNA BADER BLAU 1130 CONNECTICUT AVENUE NW 800 WASHINGTON DC 20036 1140862 0 X N/A X 1997 DC TO EMPOWER WORKERS TO RAISE THEIR VOICE FOR DIGNITY ON THE JOB, JUSTICE IN THEIR COMMUNITIES AND GREATER EQUALITY IN THE GLOBAL ECONOMY. 8 6 0 0 0 0 1983849 1140862 0 0 170 0 0 0 1984019 1140862 227899 0 0 0 0 0 0 0 216438 1800952 1294490 2028851 1294490 -44832 -153628 1746234 1907020 1280972 1595386 465262 311634 TO EMPOWER WORKERS TO RAISE THEIR VOICE FOR DIGNITY ON THE JOB, JUSTICE IN THEIR COMMUNITIES AND GREATER EQUALITY IN THE GLOBAL ECONOMY. 0 0 1078052 EDUCATED WORKERS REGARDING THE RIGHT OF FREE ASSOCIATION AND OTHER HUMAN RIGHTS TO PROMOTE DEMOCRATIC TRADE UNIONS. TAUGHT WORKERS THE SKILLS REQUIRED TO RUN A TRADE UNION AND ACTIVELY PARTICIPATE IN THEIR COUNTRY'S CIVIL SOCIETY. 1078052 1 1 0 0 0 0 0 0 0 0 1 0 0 1 0 1 0 1 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 8 6 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X SOLIDARITY CENTER - QUOC NGUYEN 2029748323 1130 CONNECTICUT AVENUE NW SUITE WASHINGTON DC 20036 ELIZABETH SHULER CHAIR 2.00 38.00 X X 0 200582 79083 DAVID MCCALL TRUSTEE 2.00 X 0 0 0 FRED REDMOND SECRETARY - TREASURER 2.00 38.00 X X 0 245600 89907 TERRENCE MELVIN TRUSTEE 2.00 X 0 0 0 DOUG MOORE TRUSTEE 2.00 X 0 0 0 ROBERT MARTINEZ TRUSTEE 2.00 X 0 0 0 GABRIELLE CARTERIS TRUSTEE 2.00 X 0 0 0 EVELYN DE JESUS TRUSTEE 2.00 X 0 0 0 SHAWNA BADER BLAU EXECUTIVE DIRECTOR 2.00 40.00 X 0 218082 95282 QUOC-HUY NGUYEN DIRECTOR OF FINANCE 2.00 40.00 X 0 192394 88715 0 856658 352987 0 0 1 0 0 1140862 1140862 1140862 0 0 0 X 53631 53631 273435 268614 4821 19250 19250 15603 7494 8109 857 857 2869 2869 133669 133607 62 37459 37459 REIMB-STAFFING 762267 558821 203446 STAFF TRAINING 450 450 MEMBERSHIP DUES 190 190 -5190 -5190 1294490 1078052 0 216438 1037133 970707 22030 22030 0 0 709101 936313 1746234 1907020 5660 5660 1275312 1589726 1280972 1595386 X 443333 289705 21929 21929 465262 311634 1746234 1907020 -153628 0 X X 0 1 X 1 0 X 521226 790152 1598103 1983849 1140862 6034192 521226 790152 1598103 1983849 1140862 6034192 4517380 1516812 156 303 159 170 0 788 6034980 0.25130 0.24040 X THE ORGANIZATION MEETS THE 10% FACTS AND CIRCUMSTANCES TEST BASED ON THE FOLLOWING:- THE ORGANIZATION MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS FROM THE GENERAL PUBLIC AND CARRIES ON ACTIVITIES DESIGNED TO ATTRACT SUPPORT FROM GOVERNMENTAL UNITS. THE ORGANIZATION MAINTAINS STAFF TO WRITE GRANT PROPOSALS AND TO SOLICIT GRANTS FROM GOVERNMENT AGENCIES AND UNRESTRICTED FUNDS FROM VARIOUS DONORS.- THE ORGANIZATION HAS A GOVERNING BODY WHICH REPRESENTS THE BROAD INTERESTS OF THE PUBLIC. THE MEMBERS OF THE ORGANIZATION'S BOARD OF DIRECTORS ARE CIVIC AND COMMUNITY LEADERS WHO ARE DEVOTED TO ADVANCING THE RIGHTS OF WORKERS.- THE ORGANIZATION PROVIDES SERVICES DIRECTLY FOR THE BENEFIT OF THE GENERAL PUBLIC ON A CONTINUING BASIS. THE ORGANIZATION PROVIDES EDUCATION TO WORKERS REGARDING THEIR RIGHT OF FREE ASSOCIATION AND TRAINING ON THE SKILLS NECESSARY TO RUN TRADE UNIONS.- THE ACTIVITIES OF THE ORGANIZATION APPEAL TO PERSONS HAVING BROAD COMMON INTEREST OR PURPOSE. THE ORGANIZATION'S ACTIVITIES FOCUS ON THE FURTHERANCE OF DEMOCRACY, DIGNITY, AND EQUALITY OF WORKERS AND THE SUPPORT OF TRADE UNIONS. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 22030 22030 0 0 DUE FROM AMERICAN CENTER FOR INTERNATIONAL LABOR SOLIDARITY 854408 EXPENSE ADVANCES TO FIELD OFFICES 81905 936313 X 75077711 625643 424297 72886909 73936849 1140862 0 1140862 75177075 424297 73458288 73882585 1294490 0 1294490 PART X, LINE 2: SOLIDARITY CENTER AND THE FUND ACCOUNT FOR INCOME TAXES IN ACCORDANCE WITH THE ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE CENTER AND THE FUND PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. AS OF DECEMBER 31, 2023, THE STATUE OF LIMITATIONS FOR TAX YEARS 2020 THROUGH 2022 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION IN WHICH THE CENTER AND THE FUND FILE RETURNS. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUE OF RELATED ENTITY 72,886,909. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES OF RELATED ENTITY 73,054,462. OTHER COMPONENETS OF NET PERIODIC POSTRETIREMENT BENEFIT COST 403,826. MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, 5 20 PROGRAM SERVICES CONDUCTED STUDIES OF INTERNATIONAL LABOR ISSUES THROUGH A GLOBAL PROGRAM OF RESEARCH 141537 EAST ASIA & THE PACIFIC 3 18 PROGRAM SERVICES CONDUCTED STUDIES OF INTERNATIONAL LABOR ISSUES THROUGH A GLOBAL PROGRAM OF RESEARCH 2440 SOUTH ASIA 5 98 PROGRAM SERVICES CONDUCTED STUDIES OF INTERNATIONAL LABOR ISSUES THROUGH A GLOBAL PROGRAM OF RESEARCH 29420 EUROPE(INCLUDING ICELAND AND GREENLAND) 2 6 PROGRAM SERVICES CONDUCTED STUDIES OF INTERNATIONAL LABOR ISSUES THROUGH A GLOBAL PROGRAM OF RESEARCH 17744 RUSSIA AND NEIGHBORING STATES 5 21 PROGRAM SERVICES CONDUCTED STUDIES OF INTERNATIONAL LABOR ISSUES THROUGH A GLOBAL PROGRAM OF RESEARCH 47759 SUB-SAHARAN AFRICA 6 35 PROGRAM SERVICES CONDUCTED STUDIES OF INTERNATIONAL LABOR ISSUES THROUGH A GLOBAL PROGRAM OF RESEARCH 64293 26 198 0 0 26 198 303193 0 303193 0 0 0 0 0 0 PART I, LINE 2: ALTHOUGH THE ORGANIZATION OCCASIONALLY PROVIDES FINANCIAL SUPPORT TO OTHER NOT-FOR-PROFIT ORGANIZATIONS, WE ARE NOT GENERALLY A GRANT-MAKING ORGANIZATION. 0 1 0 0 0 0 0 0 0 FRED REDMOND SECRETARY - TREASURER 0 238975 0 0 0 6625 0 58254 0 31653 0 335507 0 0 SHAWNA BADER BLAU EXECUTIVE DIRECTOR 0 218082 0 0 0 0 0 52340 0 42942 0 313364 0 0 QUOC-HUY NGUYEN DIRECTOR OF FINANCE 0 192394 0 0 0 0 0 46175 0 42540 0 281109 0 0 ELIZABETH SHULER CHAIR 0 192216 0 0 0 8366 0 47032 0 32051 0 279665 0 0 PART I, LINE 4B CERTAIN TRUSTEES WHO ARE ALSO OFFICERS OF THE AFL-CIO, A RELATED ORGANIZATION, PARTICIPATE IN A SUPPLEMENTAL NONQUALIFIED DEFERRED COMPENSATION ARRANGEMENT OF THE AFL-CIO. DURING 2023, ELIZABETH SHULER AND FRED REDMOND PARTICIPATED IN SUCH PLAN BUT DID NOT RECEIVE ANY PAYMENTS FROM THE PLAN. FORM 990, PART VI, SECTION B, LINE 11B THE 990 DRAFT WAS SENT TO THE AUDIT AND FINANCE COMMITTEE FOR THEIR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION SENDS A QUESTIONAIRE TO ALL BOARD MEMBERS EACH YEAR TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 SOLIDARITY CENTER'S BOARD OF DIRECTORS APPROVES THE SALARY FOR THE EXECUTIVE DIRECTOR, AND THE EXECUTIVE DIRECTOR APPROVES THE SALARY FOR EACH MANAGEMENT AND STAFF POSITION. THE PAY SCALES WERE DIVIDED INTO CATEGORIES FOR EACH POSITION FOR MANAGEMENT AND STAFF. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST FORM 990, PART IX, LINE 11G CONSULTANT FEES: PROGRAM SERVICE EXPENSES 227,401. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 4,821. TOTAL EXPENSES 232,222. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 41,213. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 41,213. FORM 990 PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. AMERICAN CENTER FOR INTERNATIONAL LABOR SOLIDARITY 1130 CONNECTICUT AVENUE NW WASHINGTON DC 20036 521984713 BETTERING THE LIVES OF WORKING MEN AND WOMEN WORLDWIDE. DC 501(C)(5) AMERICAN FEDERATION OF LABOR AND CONGRESS OF INDUSTRIAL ORGANIZATIONS 0 AFL-CIO 815 16TH ST NW WASHINGTON DC 20006 530228172 FEDERATION OF LABOR UNIONS DC 501(C)(5) N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 AMERICAN CENTER FOR INTERNATIONAL LABOR SOLIDARITY N 522270 ACTUAL COSTS INCURRED AMERICAN CENTER FOR INTERNATIONAL LABOR SOLIDARITY O 792214 TIME AND EFFORT REPORTS