2025-11-13T13:54:00-06:00 2024-12-31 HAN GROUP LLC 1020 19TH STREET NW SUITE 800 WASHINGTON DC 20036 990 2024-01-01 275265123 DEMOCRACY AT WORK INSTITUTE DEMO 4153799201 57 POST STREET 602 SAN FRANCISCO CA 94104 VANESSA BRANSBURG CO-EXECUTIVE DIRECTOR 4153799201 2025-11-13 1 1 JENNIFER S HAN P00633304 2022937000 2025-11-13 2024 2025-03-06 01:10:19Z VANESSA BRANSBURG 57 POST STREET 602 SAN FRANCISCO CA 94104 2760859 0 X INSTITUTE.COOP X 2012 CA TO EXPAND THE PROMISE OF WORKER OWNERSHIP TO COMMUNITIES MOST AFFECTED BY SOCIAL AND ECONOMIC INEQUALITY. X 7 4 18 8 16673 13102 4422995 2394416 142276 315359 24718 49043 0 2041 4589989 2760859 254218 956429 0 0 1687854 1988052 0 0 70751 1078094 1246790 3020166 4191271 1569823 -1430412 3958536 2978034 346211 796121 3612325 2181913 X THE MISSION OF THE DEMOCRACY AT WORK INSTITUTE IS TO EXPAND THE WORKER COOPERATIVE MODEL TO REACH COMMUNITIES MOST DIRECTLY AFFECTED BY SOCIAL AND ECONOMIC INEQUALITY, SPECIFICALLY PEOPLE OF COLOR, RECENT IMMIGRANTS, AND LOW-WAGE WORKFORCES. WE ARE A MOVEMENT-BASED THINK-AND-DO TANK SUPPORTING WORKER COOPERATIVES TO GROW TO A SCALE THAT CREATES MEANINGFUL CHANGE IN THE ECONOMY. 0 0 743042 321220 258816 RAPID RESPONSE COOPERATIVE DEVELOPMENT MODEL - THIS MODEL HELPS COOPERATIVES FORM AS LLCS WITH MEMBER BUY-IN, PROFIT DISTRIBUTION, AND DEMOCRATIC GOVERNANCE. IT USES FRANCHISE-LIKE ELEMENTS SHARED BACK-OFFICE SERVICES AND STANDARDIZED TRAINING THAT MAKE COOPERATIVES EASIER TO START AND ARE BETTER SUPPORTED AS THEY GROW. 720838 630709 56543 FISCALLY-SPONSORED PROJECTS - FISCALLY SPONSORED PROJECTS ALLOW MISSION-ALIGNED INITIATIVES TO ACCESS FUNDING. WE PROVIDE OVERSIGHT AND DISBURSE FUNDS INCREMENTALLY OVER THE COURSE OF THE GRANT PERIODS. 381223 SCHOOL FOR DEMOCRATIC MANAGEMENT - AS A FIELD-BUILDING ORGANIZATION, DAWI IS COMMITTED TO ACCELERATING THE WORK OF THE NEXT GENERATION OF WORKER COOPERATIVE MEMBERS, MANAGERS, DEVELOPERS, AND REGIONAL PARTNERS BY FILLING CRITICAL GAPS IN WORKER COOPERATIVE EDUCATION VIA TRENDS IN ONLINE LEARNING, REGIONAL COOPERATIVE GROWTH, AND THE FIELD'S NEED FOR CULTURALLY-RELEVANT CONTENT. 377916 4500 COMMUNICATIONS & FIELD BUILDING 317950 WORKER OWNERSHIP CITIES 247456 RURAL PROJECTS/TECHNICAL ASSISTANCE 238007 DATA & RESEARCH 201562 LEGACY FUND 115578 ORGANIZATIONAL DEVELOPMENT 30979 WCC (WORKER CO-OP CONFERENCE) 1529448 4500 3374551 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 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 1 0 1 0 0 0 1 26 0 1 18 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 7 4 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA NY X VANESSA BRANSBURG 4153799201 57 POST STREET 602 SAN FRANCISCO CA 94104 ANH-THU NGUYEN PROGRAM DIRECTOR/DIR.(THRU NOV) 32.00 X 97997 0 0 ZEN TRENHOLM PROGRAM DIR./SECRETARY (AS OF NOV) 32.00 X X 96924 0 0 OLGA PRUSHINSKAYA PROGRAM DIRECTOR/SECRETARY(THRU NOV) 32.00 X X 83543 0 0 NINA STENDER PROGRAM DIRECTOR/DIR.(AS OF NOV) 32.00 X 81940 0 0 MARU BAUTISTA PRESIDENT 1.00 X X 11063 0 0 EULALIO GUEVARA TREASURER 1.00 X X 0 0 0 CHRISTINE CHUNG DIRECTOR 1.00 X 0 0 0 REBECCA LURIE DIRECTOR 1.00 X 0 0 0 TERESITA SATTAR DIRECTOR (UNTIL MAY) 1.00 X 0 0 0 MADDIE TATERKA DIRECTOR 1.00 45.00 X 0 0 0 JESS ZIMBABWE DIRECTOR (UNTIL FEBRUARY) 1.00 X 0 0 0 JULIAN MCKINLEY CO-EXECUTIVE DIRECTOR 32.00 X 124248 0 7872 VANESSA BRANSBURG CO-EXECUTIVE DIRECTOR 32.00 X 122239 0 7344 SHEVANTHI DANIEL PROGRAM DIRECTOR 32.00 X 108997 0 6556 MELISSA HOOVER PROGRAM DIRECTOR 32.00 X 105588 0 9109 832539 0 30881 4 0 0 0 0 1030739 1363677 2394416 CONSULTING/TRAINING 900099 251666 251666 FISCAL SPONSORSHIP FEE 900099 56543 56543 MEMBERSHIP DUES 900099 7150 7150 315359 28364 28364 20679 0 20679 20679 16673 4006 REBATE 900099 2041 2041 2041 2760859 315359 16673 34411 X 956429 956429 633170 485352 121578 26240 1081889 726410 336022 19457 145317 104267 36706 4344 127676 90094 34127 3455 111141 29052 82089 20723 5423 15300 674754 645634 25313 3807 1182 443 739 55584 25387 30094 103 54417 14385 31774 8258 44388 31322 11865 1201 175789 172283 3506 13359 13359 13476 9510 3601 365 8999 8999 FISCAL SPONS. FEES 56543 56543 MEMBERSHIP AND DUES 13710 8651 5059 FINES AND PENALTIES 1825 5 1810 10 REGISTRATION FEES 900 2 893 5 4191271 3374551 745969 70751 1242969 645682 1586623 1156218 953733 938564 13830 82633 33558 45653 40431 20215 33692 20216 94131 89068 3958536 2978034 238253 280534 180610 49000 196000 107958 89977 346211 796121 X 675150 177705 2937175 2004208 3612325 2181913 3958536 2978034 -1430412 0 X X 0 1 X 1 0 X 1278753 3302874 3676588 4422995 2394416 15075626 1278753 3302874 3676588 4422995 2394416 15075626 3380552 11695074 389 541 2785 24718 28364 56797 14102 14102 15146525 1559727 0.77210 0.96330 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 40431 20215 20216 20216 LEASE LIABILITY - OPERATING 47620 SABBATICAL LIABILITY 42357 89977 X 2762539 1680 1680 2760859 0 2760859 4192951 1680 1680 4191271 0 4191271 PART X, LINE 2: THE ORGANIZATION FOLLOWS THE AUTHORITATIVE GUIDANCE RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES INCLUDED IN ASC TOPIC 740-10, 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. IT IS THE ORGANIZATION'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX EXPENSES. THE ORGANIZATION PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED DECEMBER 31, 2024, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION ON THE FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. 1 APIS & HERITAGE MANAGING MEMBER LLC 14 RIDGE SQUARE NW FLOOR 3 WASHINGTON DC 20015 863035567 N/A 32000 0 GRANT ASSISTANCE/CASH AWARDS GUILDED LCA 1315 WALNUT STREET SUITE 300 PHILADELPHIA PA 19107 851944610 N/A 598709 0 GRANT ASSISTANCE/CASH AWARDS PILIPINO WORKERS CENTER 153 GLENDALE BOULEVARD LOS ANGELES CA 90026 770439301 501(C)(3) 37765 0 GRANT ASSISTANCE/CASH AWARDS COOPERATION LA 1625 5TH AVENUE LOS ANGELES CA 90019 833306526 501(C)(3) 26050 0 GRANT ASSISTANCE/CASH AWARDS COOPERACION SANTA ANA (V) 1505 E 17TH STREET 117 SANTA ANA CA 92705 872148510 501(C)(3) 34063 0 GRANT ASSISTANCE/CASH AWARDS UNITED TAXI WORKERS OF SAN DIEGO 4265 FAIRMOUNT AVENUE SUITE 250 SAN DIEGO CA 92105 800823563 501(C)(4) 31091 0 GRANT ASSISTANCE/CASH AWARDS 3 3 PART I, LINE 2: GRANT FUNDS ARE MONITORED VIA QUARTERLY AND ANNUAL REPORTING OF THE GRANTEE TO DEMOCRACY AT WORK INSTITUTE AS LAID OUT IN GRANTEES' FISCAL SPONSORSHIP CONTRACT. REPORTING REQUIREMENTS MAY SHIFT BASED ON GRANT REQUIREMENTS, BUT INCLUDE DETAILED FINANCIAL REPORTING AND WRITTEN PROGRAM REPORTS ON GRANT DELIVERABLES. EXPENDITURE OF ASSETS FOR EXEMPT PURPOSE 2024-12-31 3374551 COST 0 0 0 0 PART II, LINE 2E: EXPLANATION OF INVOLVEMENT: THE DECREASE IN NET ASSETS OF MORE THAN 25% FROM THE PRIOR YEAR IS PRIMARILY DUE TO THE EBB AND FLOW OF MULTI-YEAR GRANTS THAT ARE RECOGNIZED AS REVENUE IN THE YEAR THEY ARE RECEIVED AND SPENT DOWN OVER SUBSEQUENT YEARS. THE ORGANIZATION HAD A HIGHER NUMBER OF SUCH GRANTS IN THE YEARS LEADING UP TO 2024, RESULTING IN HIGHER REVENUE IN PRIOR PERIODS AND CORRESPONDING REDUCTIONS IN NET ASSETS AS THOSE GRANT FUNDS WERE EXPENDED DURING 2024. FORM 990, PART VI, SECTION A, LINE 6 THE ORANIZATION'S FULL TIME STAFF ARE ELIGIBLE TO BE MEMBERS AS DESCRIBED IN ITS BYLAWS. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS ELECT TWO OF THE NINE DIRECTORS WHO SERVE FOR 1 YEAR TERMS. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE AUDITED FINANCIALS AND THE EXECUTIVE COMMITTEE REVIEWS AND APPROVES THE FORM 990 BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY THAT IS RESUBMITTED TO EACH BOARD MEMBER ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS CONDUCTS A SALARY SURVEY BOTH NATIONALLY AND FOR THE BAY AREA AND MAKES A RECOMMENDATION TO THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS DISCUSSES COMPENSATION AND DOCUMENTS THE DISCUSSION AND DECISION. THE PROCESS WAS LAST CONDUCTED IN FEBRUARY 2025. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G CONSULTANT SERVICES: PROGRAM SERVICE EXPENSES 556,893. MANAGEMENT AND GENERAL EXPENSES 13,566. FUNDRAISING EXPENSES 3,354. TOTAL EXPENSES 573,813. INTERPRETERS: PROGRAM SERVICE EXPENSES 76,316. MANAGEMENT AND GENERAL EXPENSES 1,977. FUNDRAISING EXPENSES 435. TOTAL EXPENSES 78,728. SURVEY PARTICIPATION: PROGRAM SERVICE EXPENSES 6,906. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,906. PAYROLL SERVICE FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 6,500. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,500. PROFESSIONAL DEVELOPMENT: PROGRAM SERVICE EXPENSES 1,059. MANAGEMENT AND GENERAL EXPENSES 3,188. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,247. HR CONSULTING: PROGRAM SERVICE EXPENSES 3,060. MANAGEMENT AND GENERAL EXPENSES 82. FUNDRAISING EXPENSES 18. TOTAL EXPENSES 3,160. HONORARIUM: PROGRAM SERVICE EXPENSES 1,400. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,400. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. US FEDERATION OF WORKER COOPERATIVES 1904 FRANKLIN STREET SUITE 400 OAKLAND CA 94612 203778257 MEMBER SERVICES CA 501(C)(6) N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0