Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 70,694 | 55,237 | 31,951 | 82,004 | 55,332 | 295,218 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 70,694 | 55,237 | 31,951 | 82,004 | 55,332 | 295,218 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | 162,065 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 133,153 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 70,694 | 55,237 | 31,951 | 82,004 | 55,332 | 295,218 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 56,829 | 53,860 | 52,257 | 53,619 | 50,457 | 267,022 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | 562,240 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2019 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2019 |
(iii) Distributable Amount for 2019 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2019 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2019: | ||||
| a From 2014....... | ||||
| b From 2015....... | ||||
| c From 2016....... | ||||
| d From 2017....... | ||||
| e From 2018....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2019 distributable amount | ||||
|
i
Carryover from 2014 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2019 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2019 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2019, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2019. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2020. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2015..... | ||||
| b Excess from 2016..... | ||||
| c Excess from 2017..... | ||||
| d Excess from 2018..... | ||||
| e Excess from 2019..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | THE CHELSEA FUND/PEOPLE BEFORE PROFITS EDUCATION FUND EXISTS TO ENCOURAGE AND SUPPORT EDUCATIONAL AND CULTURAL ACTIVITIES THAT PROMOTE PEACE, DEMOCRACY AND WORKERS' RIGHTS. WE AIM TO PARTNER WITH EXISTING COMMUNITY ORGANIZATIONS AND COALITIONS TO DEVELOP ORIGINAL PROGRAMMING THAT FOSTERS A DEEPER UNDERSTANDING OF SOCIETY TODAY, LEADERSHIP SKILLS, NEW INTERPERSONAL RELATIONSHIPS, AND STRONGER, MORE FOCUSED ORGANIZATIONS. |
| FORM 990, PAGE 2, PART III, LINE 4A | FORUMS PROJECT: HISTORY OF CPUSA AND ACTIVISM FOR RACIAL EQUALITY IN THE SOUTH--GREENSBORO, NC THIS WAS A THREE DAY EVENT THAT BROUGHT AUTHOR TONY PECINOVSKY TO AN EDUCATIONAL EVENT WITH THE GOAL OF EDUCATING NORTH CAROLINA CPUSA MEMBERS AND THE WIDER PUBLIC, ESPECIALLY THE ACADEMIC COMMUNITY, ABOUT THE HISTORY OF CPUSA AND ITS CONTINUING PRESENCE IN OUR COMMUNITY; PROVIDING AN OPPORTUNITY FOR NORTH CAROLINA CPUSA CLUBS TO NETWORK WITH THE CAMPUS COMMUNITIES THAT SURROUND US; AND CREATING AN OPPORTUNITY FOR CPUSA MEMBERS SCATTERED ACROSS THE STATE TO COME TOGETHER AND STRENGHEN OUR CONNECTION AND SOLIDARITY. WE ARE NOT GOING BACK--NEW YORK, NY THIS PROGRAM BROUGHT TOGETHER THREE FANTASTIC SPEAKERS FOR AN EDUCATIONAL SESSION AND RECEPTION: ROBIN KELLEY, PROFESSOR UCLA AUTHOR AND HISTORIAN--WHAT IF COMMUNISTS HAD WON IN ALABAMA DR. LEITH MULLINS, PROFESOR EMERITUS CITY COLLEGE GRADUATE CENTER--WOMENS'S EQUALITY AND THE FIGHT AGAINST RACISM JOE SIMS, CPUSA--A CENTURY OF STRUGGLE WITH THE GOAL OF BUILDING RELATIONSHIPS AMONG GRASS ROOT ORGANIZATIONS; CELEBRATE AFRICAN AMERICAN HISTORY THROUGH CULTURE AND LEARNING; AND TO ADVANCE THE STRUGGLE AGAINST RACISM AND SEXISM. BEA LUMPKIN: 100-YEAR-OLD COMMUNIST, ON THE LABOR AND CIVIL RIGHTS MOVEMENTS--COLUMBUS, OH BEA LUMPKIN, A LABOR AND CIVIL RIGHTS ACTIVIST FROM CHICAGO, ILLINOIS, WILL BE TRAVELING TO OHIO UNIVERSITY ON APRIL 24TH-25TH TO GIVE A GUEST LECTURE ON THE HISTORY OF THE COMMUNIST PARTY USA WHICH IS CELEBRATING ITS CENTENNIAL THIS YEAR, JUST AS SHE CELEBRATED HER 100TH BIRTHDAY LAST SUMMER. SHE WILL BE BRINGING COPIES OF HER AUTOBIOGRAPHY,"JOY IN THE STRUGGLE".SHE WILL SPEAK FOR 30 MINUTES AFTER MICHAEL LYNCH, A STUDENT/PROFESSOR AT OHIO UNIVERSITY GIVES A REPORT ON HIS RECENT TRIP TO VENEZUELA AND ALEENA STARKS GIVES A REPORT ON HER RECENT TRIP TO CHINA. BOTH OF THESE YOUTH MEMBERS OF THE CPUSA TRAVELLED AS DELEGATES TO THE RESPECTIVE COUNTRIES. CULTURAL EVENTS AT CPUSA'S 100TH ANNIVERSARY CONVENTION--CHICAGO, IL SUPPORTED SEVERAL CULTURAL AND EDUCATIONAL EVENTS ALONGSIDE THE CPUSA CONVENTION: PRESENTATION TO APPROXIMATELY 300 PEOPLE ON "DEMILITARIZATION AT HOME AND ABROAD" BY VETERANS FOR PEACE MEMBER MICHAEL MCPHERSON PRESENTATION FOR APPROXIMATELY 300 PEOPLE ON "THE US WORKING CLASS, CLIMATE CHANGE AND THE GREEN NEW DEAL" BY FEDERATION OF TEACHERS OF PUERTO RICO MEMBER NOELANIE FUENTES MUSCIAL PERFORMANCE BY TIM HICKEY AND THE TRITONES MUSCIAL PERFORMANCE BY MICHAEL JARAWA GRAY AND FRIENDS MUSICAL PERFORMANCE BY BUCKY HALKER COMMUNIST PARTY USA HISTORY EXHIBIT COMMUNIST PARTY/LABOR HISTORY TOUR OF CHICAGO REGIONAL FORUM ON LABOR ORGANIZING AND WORKERS' RIGHTS IN THE SOUTH-- RALEIGH, NC THE FORUM FEATURED PRESENTATIONS BY CPUSA LABOR COMMISION MEMBERS AND INVITED GUEST SPEAKERS, DISCUSSION, AND WORKSHOPS. WE INVITED CPUSA MEMBERS FROM ALL OVER THE SOUTH, PLUS LOCAL UNIONS AND WORKERS' RIGHTS GROUPS. THE EVENT WAS GEARED TOWARD EDUCATING THE AUDIENCE ABOUT LABOR ISSUES PARTICULAR TO THE SOUTH, ANALYZING THESE PROBLEMS FROM AN IMPLICITLY MARXIST PERSPECTIVE, AND PROPOSING SOLUTIONS. THE GOALS WERE TO: EDUCATE CPUSA MEMBERS AND THE WIDER PUBLIC ABOUT PARTICULAR CHALLENGES TO LABOR ORGANIZING AND WORKERS' RIGHTS IN THE SOUTH TODAY, INCLUDING "RIGHT TO WORK" LAWS, IMMIGRATION POLICY, VOTER SUPPRESSION, AND WORKERS' ASSEMBLIES. PROVIDE AN OPPORTUNITY FOR CPUSA MEMBERS TO LEARN FROM AREA WORKERS AND ORGANIZERS ABOUT THEIR PROBLEMS AND SOLUTIONS, WHILE HELPING WORKERS AND ORGANIZERS SITUATE PARTICULAR STRUGGLES IN THE CONTEXT OF A BROADER MARXIST UNDERSTANDING OF CLASS CONFLICT AND POWER DYNAMICS. PROVIDE AN OPPORTUNITY FOR CPUSA MEMBERS TO EDUCATE THEMSELVES ABOUT THE RELATIONSHIP BETWEEN MASS WORK, CONCRETE LABOR ISSUES, AND MARXIST IDEOLOGY. |
| FORM 990, PAGE 2, PART III, LINE 4B | LITERATURE PROJECT: THE CHELSEA FUND/PEOPLE BEFORE PROFIT EDUCATION FUND IS DEVELOPING A PROGRAM TO HELP AUTHORS PRODUCE BOOKS AND OTHER WRITTEN MEDIA. IN CONJUNCTION WITH THE SCHOOLS AND OTHER EDUCATIONAL/CULTURAL PROGRAMS SPONSORED BY THE FUND, DEVELOPMENT OF WRITTEN MATERIAL WILL DEEPEN THESE PROJECTS AND HAVE A FURTHER-REACHING IMPACT. THIS YEAR THE FUND SUPPORTED: DISSEMINATION A 16-PAGE PAMPHLET ENTITLED"MARXISM IN THE ERA OF AMAZON AND UBER". A BOOK TOUR FOR "GREEN STATEGY" BY AUTHOR MARC BRODINE AND PUBLISHED BY INTERNATIONAL PUBLISHERS. THE BOOK COVERS THE INTERSECTIONS BETWEEN CLASS STRUGGLES, ENVIRONMENTAL STRUGGLES, AND OTHER STRUGGLES FOR JUSTICE, AND SHARES A LONG RANGE VISION FO CORRECTING THE IMBALANCE BETWEEN HUMANITY AND THE NATURE ON WHICH HUMANITY DEPENDS. COPY EDITING AND INDEXING FOR "LET THEM TREMBLE" BY TONY PECINOVSKY AND PUBLISHED BY INTERNATIONAL PUBLISHERS. THIS IS A BOOK OF BIOLOGICAL SKETCHES AND HISTORIES OF LEADERS IN THE COMMUNIST PARTY USA. |
| FORM 990, PAGE 2, PART III, LINE 4D | GRANT IN THE AMOUNT OF 50,000.00 AWARDED TO WORKERS EDUCATION SOCIETY, A CHICAGO-BASED ORGANIZATION EXEMPT UNDER 501(C)3. WES PROMOTES THE EDUCATION AND WELFARE OF WORKING PEOPLE IN ILLINOIS THROUGH EDUCATIONAL AND CULTURAL ACTIVITIES,INCLUDING THE OPERATION OF A COMMUNITY CONFERENCE FACILITY AND WORKSHOPS TO HELP COMMUNITY MEMBERS FACED WITH ECONOMIC CRISES. IN ADDITION, WES ASSISTS LOW INCOME FAMILIES IN ACCESSING ASSISTANCE WITH ENERGY BILLS AND HOME WEATHERIZATION. GRANT IN THE AMOUNT OF 6,673.60 TO THE LOS ANGELES WORKERS EDUCATION SOCIETY, AN ORGANIZATION EXEMPT UNDER 501(C)3, WHICH IS CONVERTING THE BASEMENT OF ITS LOS ANGELES WORKERS'S CENTER INTO A FULLY FUNCTIONING AUDIO AND VIDEO PRODUCTION STUDIO.THIS SPACE WILL SERVE AS A MAJOR OUTLET FOR ONLINE AND ORGANIZATIONAL OUTREACH WITH THE PURPOSE OF INFLUENCING COMMUNITY INVOLVEMENT AND BOLSTERING MARXIST EDUCATION IN ONLINE AND OFFLINE LEFTIST SPHERES. THE GRANT FUNDS WILL BE USED TO PURCHASE ALL THE NECESSARY EQUIPMENT TO BEGIN IMMEDIATLEY PRODUCING PROFESSIONAL QUALITY CONTENT THAT WILL BE MAJORLY CIRCULATED ONLINE. THE CONTENT WILL SERVE AS A GATEWAY FOR ALL PEOPLE OF ALL AGES INTO THE LARGER ORGANIZING COMMUNITY, CREATING A NETWORK OF ENGAGED AND EDUCATED ORGANIZERS WHO WILL HAVE THE TOOLS TO WORK TOGETHER TOWARD SOCIAL CONSCIOUSNESS IN BOTH LOCAL COMMUNITIES AND NATIONWIDE. GRANT IN THE AMOUNT OF 5,000.00, FOR A BOOK TOUR, TO MARC BRODINE, AUTHOR OF "GREEN STATEGY". THE BOOK COVERS THE INTERSECTIONS BETWEEN CLASS STRUGGLES, ENVIRONMENTAL STRUGGLES, AND OTHER STRUGGLES FOR JUSTICE, AND SHARES A LONG RANGE VISION FOR CORRECTING THE IMBALANCE BETWEEN HAMANITY AND THE NATURE ON WHICH HUMANITY DEPENDS. GRANT IN THE AMOUNT OF 500.00 TO THE CENTER FOR THE STUDY OF PUBLIC POLICY, INC., A 501(C)3 ORGANIZATION WHOSE MISSION IS TO PROMOTE ENVIRONMENTAL ISSUES SUCH AS LEAD ELIMINATION, ASBESTOS ISSUES AND OTHER ENVIRONMENTAL CONCERNS. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE ORGANIZATION'S FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTANT AND PROVIDED TO THE ORGANIZATION'S VICE PRESIDENT FOR REVIEW. AFTER REVIEW BY THE ORGANIZATION'S OUTSIDE LEGAL COUNSEL THE FORM 990 IS SUBMITTED TO THE BOARD FOR REVIEW PRIOR TO FILING. |
| FORM 990, PAGE 6, PART VI, LINE 12C | REGULAR REVIEW & DISCLOSURE OF CONFLICTS UNDER ARTICLE 7, CONFLICT OF INTEREST POLICY IN BY-LAWS OF ORGANIZATION. REGULAR REVIEW & DISCLOSURE OF POTENTIAL CONFLICTS. |
| FORM 990, PAGE 6, PART VI, LINE 19 | UPON REQUEST PAPER COPIES WILL BE MADE AVAILABLE. |
| FORM 990, PART XI, LINE 9 | PRIOR PERIOD ADJUSTMENT FOR ACCRUED INCOME |
| Software ID: | |
| Software Version: |