2025-10-17T12:14:54-05:00 2024-12-31 390974031 WEGNER CPAS LLP 2921 LANDMARK PL STE 300 MADISON WI 537134236 990 2024-01-01 382206621 LABOR EDUCATION AND RESEARCH PROJECT LABO 7182844144 55 WASHINGTON ST 522 BROOKLYN NY 11201 DIANA VARENIK OPERATIONS COORDINATOR 7182844144 2025-10-14 1 0 JASON STEPHENS CPA P01263225 6082744020 2025-10-14 2024 2025-03-06 01:10:19Z LABOR NOTES DIANA VARENIK 55 WASHINGTON ST 522 BROOKLYN NY 11201 2649186 0 X LABORNOTES.ORG X 1978 MI TO CONDUCT RESEARCH AND EDUCATION CONCERNING THE PROBLEMS FACING WORKING PEOPLE BOTH AS UNION MEMBERS AND AS CITIZENS. 8 8 20 560 0 0 1066598 1317593 190832 841346 69790 93233 56093 237686 1383313 2489858 20000 42968 0 0 947023 1285177 0 0 90622 427862 808222 1394885 2136367 -11572 353491 2293831 2974708 225151 544598 2068680 2430110 X WE PROVIDE LABOR EDUCATION THROUGH A MONTHLY JOURNAL, PUBLISHED BOOKS, A NATIONAL BIENNIAL CONFERENCE, AND REGULAR TRAINING AND EVENTS. 0 0 1436544 42968 1005017 TO PROMOTE ORGANIZING, AGGRESSIVE STRATEGIES TO FIGHT CONCESSIONS, ALLIANCES WITH WORKER CENTERS, AND UNIONS THAT ARE RUN BY THEIR MEMBERS.LABOR EDUCATION AND RESEARCH PROJECT D/B/A LABOR NOTES IS A MEDIA AND ORGANIZING PROJECT THAT HAS BEEN THE VOICE OF UNION ACTIVISTS WHO WANT TO PUT THE MOVEMENT BACK IN THE LABOR MOVEMENT SINCE 1979. THROUGH ITS MAGAZINE, WEBSITE, BOOKS, CONFERENCES, AND WORKSHOPS, IT PROMOTES ORGANIZING, AGGRESSIVE STRATEGIES TO FIGHT CONCESSIONS, ALLIANCES WITH WORKER CENTERS, AND UNIONS THAT ARE RUN BY THEIR MEMBERS. LABOR NOTES IS ALSO A NETWORK OF RANK-AND-FILE MEMBERS, LOCAL UNION LEADERS, AND LABOR ACTIVISTS WHO KNOW THE LABOR MOVEMENT IS WORTH FIGHTING FOR. IT ENCOURAGES CONNECTIONS BETWEEN WORKERS IN DIFFERENT UNIONS, WORKER CENTERS, COMMUNITIES, INDUSTRIES, AND COUNTRIES TO STRENGTHEN THE MOVEMENT FROM THE BOTTOM UP. 1436544 1 1 0 0 0 0 0 0 0 0 0 1 0 1 1 0 1 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 0 0 0 1 28 0 20 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 1 0 0 MI X DIANA VARENIK 7182844144 55 WASHINGTON ST STE 522 BROOKLYN NY 11201 ELLEN DAVID FRIEDMAN PRESIDENT 1.00 X X 0 0 0 JANE SLAUGHTER SECRETARY 1.00 X X 0 0 0 KEN PAFF TREASURER 1.00 X X 0 0 0 MARSHA NIEMEIJER DIRECTOR 1.00 X 0 0 0 ROSA PONCE DIRECTOR 1.00 X 0 0 0 KEVIN LIN DIRECTOR 1.00 X 0 0 0 MAGALY LICOLLI DIRECTOR 1.00 X 0 0 0 PAUL PRESCOD DIRECTOR 1.00 X 0 0 0 ALEXANDRA DEANE OPERATIONS COORDINATOR 40.00 X 73256 0 7630 73256 0 7630 0 0 0 0 0 1317593 1317593 CONFERENCES AND EVENTS 541900 792009 792009 LABOR NOTES SUBSCRIPTIONS 513190 42932 42932 CONSULTING 541900 6405 6405 841346 93233 93233 600 0 600 600 600 392607 159328 233279 163671 69608 INSURANCE PROCEEDS 900099 1145 1145 2662 2662 3807 2489858 1005017 0 167248 42968 42968 80886 44487 32354 4045 986863 683338 243699 59826 8628 5881 2231 516 122359 83406 31634 7319 86441 58922 22348 5171 43938 43938 103183 83638 19545 33133 27550 5583 176444 56865 114499 5080 68223 1899 64963 1361 41431 19605 20105 1721 127670 119632 8038 211570 208353 3217 BAD DEBT EXPENSE 2630 2630 2136367 1436544 609201 90622 124982 89896 57180 24537 7138 1006 86673 145365 20816 13876 812898 0 1184144 2247897 0 452131 2293831 2974708 82208 86999 142943 21577 0 436022 225151 544598 X 2068180 2308611 500 121499 2068680 2430110 2293831 2974708 353491 7939 0 X 0 1 X 1 0 X 703114 720275 920623 1066598 1317593 4728203 703114 720275 920623 1066598 1317593 4728203 1089146 3639057 24182 16108 24882 70390 93833 229395 4957598 3574578 0.73400 0.74900 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 MONEY MARKET FUNDS 2247897 F 2247897 SECURITY DEPOSIT 17556 OPERATING LEASE RIGHT-OF-USE ASSET 434575 452131 OPERATING LEASE LIABILITY 436022 436022 2499047 7939 1250 9189 2489858 0 2489858 2137617 1250 1250 2136367 0 2136367 1 RANK & FILE PROJECT C/O MARSHA NIEMEIJER 543 DEKALB AVE 2B BROOKLYN NY 11205 921491162 501(C)(3) 27522 0 GENERAL PURPOSES UNITE ALL WORKERS FOR DEMOCRACY 766 ALBERTA STREET AUBURN HILLS MI 48326 844253653 501(C)(5) 10000 0 GENERAL PURPOSES 1 1 PART I, LINE 2: WE HAVE A WRITTEN AGREEMENT WITH EACH FISCALLY SPONSORED ORGANIZATION REQUIRING IT TO MAINTAIN BOOKS AND FINANCIAL RECORDS IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES AND MAKE RECORDS AVAILABLE TO AUDITORS AS REQUIRED BY LAW; TO COMPLETE AN ANNUAL REPORT TO THE LABOR EDUCATION AND RESEARCH PROJECT DESCRIBING THE USE OF FUNDS AND COMPLIANCE WITH ALL GRANT REQUIREMENTS; AND NOT TO SPEND ANY PORTION OF THE FUNDS ON PROHIBITED ACTIVITIES. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION HAS A CPA FIRM PREPARE THE FORM 990. THE FORM IS THEN REVIEWED BY THE EDITOR AND OPERATIONS COORDINATOR AND APPROVED PRIOR TO FILING. THE BOARD OF DIRECTORS ALSO REVIEWS THE FORM 990 AFTER THE RETURN IS FILED. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR, OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD-DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT, WHICH AFFIRMS SUCH PERSON: HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY; HAS READ AND UNDERSTANDS THE POLICY; HAS AGREED TO COMPLY WITH THE POLICY; AND UNDERSTANDS LERP IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES, WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST TO THE BOARD. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE BOARD MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE BOARD MEETING, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE CONFLICT OF INTEREST. THE CHAIRPERSON OF THE BOARD SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER EXERCISING DUE DILIGENCE, THE BOARD OR APPOINTED COMMITTEE SHALL DETERMINE WHETHER LERP CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE BOARD OR APPOINTED COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN LERP.'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. THE MINUTES OF THE BOARD AND ALL COMMITTEES WITH BOARD DELEGATED POWERS SHALL CONTAIN: THE NAMES OF THE PERSONS WHO DISCLOSED OR OTHERWISE WERE FOUND TO HAVE A FINANCIAL INTEREST IN CONNECTION WITH AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE NATURE OF THE FINANCIAL INTEREST, ANY ACTION TAKEN TO DETERMINE WHETHER A CONFLICT OF INTEREST WAS PRESENT, AND THE BOARD'S OR COMMITTEE'S DECISION AS TO WHETHER A CONFLICT OF INTEREST IN FACT EXISTED. THE NAMES OF THE PERSONS WHO WERE PRESENT FOR DISCUSSIONS AND VOTES RELATING TO THE TRANSACTION OR ARRANGEMENT, THE CONTENT OF THE DISCUSSION, INCLUDING ANY ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT, AND A RECORD OF ANY VOTES TAKEN IN CONNECTION WITH THE PROCEEDINGS. TO ENSURE LERP OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED. THE PERIODIC REVIEWS SHALL, AT A MINIMUM, INCLUDE THE FOLLOWING SUBJECTS: WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION, AND THE RESULT OF ARM'S LENGTH BARGAINING; WHETHER PARTNERSHIPS, JOINT VENTURES, AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS CONFORM TO LERP.'S WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, FURTHER CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT, IMPERMISSIBLE PRIVATE BENEFIT OR IN AN EXCESS BENEFIT TRANSACTION; WHEN CONDUCTING THE PERIODIC REVIEWS AS PROVIDED FOR IN THIS ARTICLE, THE LERP MAY, BUT NEED NOT, USE OUTSIDE ADVISORS. IF OUTSIDE EXPERTS ARE USED, THEIR USE SHALL NOT RELIEVE THE BOARD OF ITS RESPONSIBILITY FOR ENSURING PERIODIC REVIEWS ARE CONDUCTED. FORM 990, PART VI, SECTION B, LINE 15A THE INDEPENDENT MEMBERSHIP OF THE BOARD OF DIRECTORS ANNUALLY CONDUCTS A PERFORMANCE REVIEW OF THE OPERATIONS COORDINATOR. THE OPERATIONS COORDINATOR COMPENSATIONS ARE REVIEWED AND COMPARED TO PUBLIC INFORMATION ABOUT COMPENSATION IN POSITIONS AT SIMILAR ORGANIZATIONS. THE BOARD APPROVES COMPENSATION FOR THE OPERATIONS COORDINATOR WITH AN OFFICIAL VOTE WITH DISCUSSION AND RESULTS RECORDED IN MEETING MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.