2024-05-15T07:11:25-05:00 2023-12-31 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2023-01-01 853190605 MORE PERFECT UNION ACTION MORE 2028394485 PO BOX 8147 ALEXANDRIA VA 22306 MALEA STENZEL GILLIGAN TREASURER 2028394485 2024-05-15 1 MALEA STENZEL GILLIGAN XXX-XX-XXXX 0 ELIZABETH W HELLER P00397829 3019519090 3 AAL1 IAL1 2023 2023-04-26 12:10:37Z FAIZ SHAKIR PO BOX 8147 ALEXANDRIA VA 22306 1313483 0 X WWW.PERFECTUNION.US X 2020 DC SEE PART III, LINE 1. 7 5 34 5 0 0 1396752 1150555 0 159309 232 2090 0 1529 1396984 1313483 0 0 0 0 911972 929498 0 0 162954 337917 241784 1249889 1171282 147095 142201 1149260 1326135 102879 137553 1046381 1188582 THE PURPOSE IS TO PROMOTE SOCIAL WELFARE WITHIN THE MEANING OF SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE ("IRC"), INCLUDING BY SERVING AS AN INSTITUTIONAL HOME TO COORDINATE PROGRESSIVE POLICY CAMPAIGNS, ENGAGE IN ORGANIZING, AND CREATE ISSUE CONTENT FOR THESE ACTIVITIES. 0 0 335251 THE CLASS ROOM: THIS PROGRAM CREATES EXPLAINER-STYLE VIDEO CONTENT TO EDUCATE VIEWERS ON POLICIES AND ISSUES AFFECTING WORKING CLASS AMERICANS. 333576 101640 THE NEWS ROOM: THIS PROGRAM CREATES JOURNALISTIC VIDEO CONTENT TO PROMOTE PROGRESSIVE ECONOMIC POLICIES AND ENCOURAGE VIEWERS TO ENGAGE WITH POLICY AND THE POLITICAL PROCESS. 668827 0 1 1 0 0 0 0 0 0 1 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 148 0 1 34 1 0 0 0 0 1 1 0 0 0 X 7 5 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X ELINOR LITWACK 3019519090 4550 MONTGOMERY AVENUE 8TH FLOOR BETHESDA MD 20814 X FAIZ SHAKIR EXEC. DIR. & PRESIDENT (SEE SCH. O) 19.00 X X 206194 0 38720 MALEA STENZEL GILLIGAN COO & TREASURER (SEE SCH. O) 14.00 X X 186171 0 36852 ALI FRICK SECRETARY 2.00 X X 0 0 0 DIANNE DILLON-RIDGLEY DIRECTOR 2.00 X 0 0 0 ALEX LAWSON DIRECTOR 2.00 X 0 0 0 MAUREEN WELLENDORF DIRECTOR 2.00 X 0 0 0 ANALILIA MEJIA DIRECTOR 2.00 X 0 0 0 NICHOLAS PITNEY SR. DIR. OF VID. STRAT. (SEE SCH. O) 40.00 X 194739 0 3250 JOSHUA MILLER-LEWIS SR. DIR. OF VID. PROD. (SEE SCH. O) 40.00 X 171062 0 15088 CHAITANYA DINGARI DIRECTOR, THE CLASS ROOM 40.00 X 126979 0 9860 MEGAN HERSCHLEIN SUPERVISING PRODUCER 40.00 X 119190 0 11746 SEAN MORROW SENIOR WRITER 40.00 X 113295 0 9690 COURT FULLER SENIOR EDITORIAL MANAGER 40.00 X 110790 0 7830 JORDAN ZAKARIN MEDIA PRODUCER 40.00 X 108904 0 1880 1337324 0 134916 11 0 1 0 0 1150555 1150555 MEDIA CONSULTING & LIC 516210 100200 100200 SOCIAL MEDIA ROYALTIES 513110 57669 57669 NEWS SUBSCRIPTIONS 513110 1440 1440 159309 2090 2090 OTHER INCOME 900099 1529 1529 1529 1313483 101640 0 61288 294909 196182 57092 41635 433418 228164 128342 76912 138607 74228 40112 24267 62564 35981 16277 10306 12430 12430 34028 34028 83259 81778 292 1189 24933 24933 4335 3558 751 26 948 948 9914 1566 3335 5013 3004 475 1010 1519 4173 2401 1085 687 30732 30732 DUES & SUBSCRIPTIONS 26236 16755 8262 1219 OTHER FEES 4323 619 3555 149 EQUIP. RENTAL & REIMB. 3469 2187 1250 32 1171282 668827 339501 162954 539704 104760 2322 1780 25443 19092 25473 12516 9054 7635 3462 581049 1164675 1149260 1326135 102879 137553 102879 137553 X 1046381 1188582 1046381 1188582 1149260 1326135 142201 0 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 79263 0 79263 0 79263 1 PART I-A, LINE 1: PRODUCTION OF JOURNALISTIC CONTENT COVERING ELECTIONS AND CANDIDATES FROM A WORKING CLASS PERSPECTIVE, VIDEO PROFILES OF CANDIDATES FOR ELECTION WITH A WORKING CLASS BACKGROUND, INVESTIGATIVE REPORTING ON CAMPAIGN DONATIONS AND POLITICAL ACTIVITY OF ANTILABOR INTEREST GROUPS. 12516 9054 3462 3462 RELATED PARTY RECEIVABLE 1164675 1164675 X 1313483 0 1313483 0 1313483 1171282 0 1171282 0 1171282 PART X, LINE 2: MPUA PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED DECEMBER 31, 2023, AND DETERMINED THAT THERE ARE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. IT IS MPUA'S POLICY TO RECOGNIZE INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX OR INTEREST EXPENSE. AS OF DECEMBER 31, 2023, MPUA HAD NO ACCRUALS FOR INTEREST AND/OR PENALTIES. THERE ARE CURRENTLY NO EXAMINATIONS PENDING OR IN PROGRESS REGARDING MPUA'S TAX RETURNS. X 1 1 X X X 0 0 0 0 0 0 0 1 0 FAIZ SHAKIR EXEC. DIR. & PRESIDENT (SEE SCH. O) 200194 0 1000 0 5000 0 2617 0 36103 0 244914 0 0 0 MALEA STENZEL GILLIGAN COO & TREASURER (SEE SCH. O) 180171 0 1000 0 5000 0 2414 0 34438 0 223023 0 0 0 NICHOLAS PITNEY SR. DIR. OF VID. STRAT. (SEE SCH. O) 188739 0 1000 0 5000 0 2414 0 836 0 197989 0 0 0 JOSHUA MILLER-LEWIS SR. DIR. OF VID. PROD. (SEE SCH. O) 165062 0 1000 0 5000 0 2194 0 12894 0 186150 0 0 0 PART I, LINE 1A AS A 100% REMOTE ORGANIZATION, IT IS MORE PERFECT UNION ACTION'S POLICY TO REIMBURSE ALL EMPLOYEES UP TO $500 EACH MONTH FOR EXPENSES INCURRED IN RELATION TO THE BUSINESS USE OF THEIR HOME, AND/OR THE PURCHASE, RENT, OR LEASE OF NECESSARY TECHNOLOGY, EQUIPMENT, AND UTILITIES REQUIRED TO PERFORM THEIR JOB DUTIES. THE POLICY REQUIRES SUBSTANTIATION OF THE TRANSACTION DATE, VENDOR, AMOUNT, AND PURPOSE PRIOR TO REIMBURSEMENT. REIMBURSEMENTS ARE PAID THROUGH ACCOUNTS PAYABLE, WHICH INCLUDES A TWO-STEP APPROVAL PROCESS AS AN INTERNAL CONTROL MEASURE AND PAYMENTS TO THE COO AND ED UNDERGO ADDITIONAL REVIEW AND APPROVAL BY VOTE OF THE INDEPENDENT MEMBERS OF THE BOARD OF DIRECTORS. PART I, LINE 7 BONUSES AND PAYMENTS FOR PERSONS LISTED ON FORM 990, PART VII, SECTION A, LINE 1A: CHAITANYA DINGARI $2,000 COURT FULLER $1,000 MEGAN HERSCHLEIN $1,000 JOSH MILLER-LEWIS $1,000 SEAN MORROW $5,374 NICO PITNEY $1,000 FAIZ SHAKIR $1,000 MALEA STENZEL GILLIGAN $1,000 JORDAN ZAKARIN $2,000 ALL EMPLOYEES RECEIVED A $1,000 RATIFICATION BONUS UNDER THE TERMS OF A NEWLY RATIFIED UNION CONTRACT. UNDER THE SAME AGREEMENT, EXCESS PTO WAS PAID OUT TO QUALIFYING UNIT MEMBERS. THE CLASS ROOM TEAM WON THE HILLMAN PRIZE FOR JOURNALISM AND WERE EACH AWARDED $1,000 IN RECOGNITION. UNIT MEMBERS RECEIVED ADDITIONAL YEAR-END BONUSES BASED ON MERIT RANGING FROM $1,000 TO $3,000. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY COO/TREASURER AND THIRD PARTY ACCOUNTANTS, REVIEWED BY THE EXECUTIVE DIRECTOR AND OUTSIDE COUNSEL. IT WAS SUBMITTED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH MEMBER AND OFFICER OF THE BOARD OF DIRECTORS, AND ANY MEMBERS OF A COMMITTEE WITH DELEGATED POWERS OF THE GOVERNING BOARD SIGN A STATEMENT ANNUALLY AFFIRMING SUCH PERSON: HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, AGREES TO COMPLY WITH THE POLICY, AND GIVES NOTICE OF ANY POTENTIAL CONFLICTS WITH THE POLICY. IF THE BOARD OF DIRECTORS OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A PERSON HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT INFORMS THE PERSON OF THE BASIS FOR SUCH BELIEF AND AFFORDS THE PERSON AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE PERSON'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE BOARD OR COMMITTEE DETERMINES THE PERSON HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT TAKES APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15 INDEPENDENT MEMBERS OF THE BOARD REVIEWED COMPARABILITY DATA FROM SIMILAR ORGANIZATIONS' 990S AND OTHER PUBLICLY AVAILABLE SOURCES FOR THE EXECUTIVE DIRECTOR, COO, AND KEY EMPLOYEES DURING A REGULAR BOARD MEETING. THE EXECUTIVE DIRECTOR, AND COO WERE RECUSED FOR THE DISCUSSIONS AND VOTE ON THE RESPECTIVE SALARY. THE LAST COMPENSATION REVIEW TOOK PLACE IN DECEMBER 2023. SALARIES FOR OTHER OFFICERS AND KEY EMPLOYEES OF THE ORGANIZATION WERE SET AND APPROVED BY INDEPENDENT MEMBERS OF THE BOARD DURING ANNUAL BUDGET DECISIONS. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST, MPUA MAKES AVAILABLE THE DOCUMENTS REQUIRED TO BE MADE PUBLICLY AVAILABLE BY SECTION 6104. FORM 990, PART VII, SECTION A: MPUA EMPLOYEES ARE PAID BY MPUA UNDER A COMMON PAYMASTER ARRANGEMENT AND COST-SHARING AGREEMENT, AND ARE SHARED WITH MORE PERFECT UNION FOUNDATION, INC. THE MPUA PORTION OF THE COMPENSATION FOR EACH RELEVANT EMPLOYEE IS: FAIZ SHAKIR SALARIES: $97,219 BENEFITS: $25,277 MALEA STENZEL GILLIGAN SALARIES: $66,234 BENEFITS: $17,221 NICHOLAS PITNEY SALARIES: $36,144 BENEFITS: $9,397 JOSHUA MILLER-LEWIS SALARIES: $34,458 BENEFITS: $8,959