Nonprofit · EIN 38-2206621
LABOR EDUCATION & RESEARCH PROJECT
Tax-exempt · BROOKLYN, NY 11201
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $2,047,111 | $2,282,876 | -$235,765 | $2,572,118 | $271,583 | $2,300,535 |
| December 31, 2024 | 990 | $2,489,858 | $2,136,367 | $353,491 | $2,974,708 | $544,598 | $2,430,110 |
| December 31, 2023 | 990 | $1,383,313 | $1,394,885 | -$11,572 | $2,293,831 | $225,151 | $2,068,680 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,554,294
- Program service revenue
- $250,686
- Investment income
- $79,637
- Net income from sales of inventory
- $159,611
- Other revenue
- $162,494
Expenses
- Grants and similar amounts paid
- $158,158
- Compensation of officers, directors and key employees
- $87,997
- Other salaries and wages
- $1,109,739
- Salaries, compensation and benefits (total)
- $1,445,081
- Professional fundraising fees
- $0
- Legal fees
- $5,588
- Accounting fees
- $52,744
- Occupancy
- $72,667
- Travel
- $62,836
- Program services (functional)
- $1,424,035
- Management and general (functional)
- $741,437
- Fundraising (functional)
- $117,404
Balance sheet and other
- Total assets, start of year
- $2,974,708
- Total assets, end of year
- $2,572,118
- Total liabilities, end of year
- $271,583
- Net assets, end of year
- $2,300,535
- Publicly traded securities
- $449,886
- Net assets without donor restrictions
- $2,283,001
- Net assets with donor restrictions
- $17,534
- Gross receipts
- $2,146,386
- Employees
- 17
- Volunteers
- 8
- Year formed
- 1978
- State of legal domicile
- MI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DIANA VARENIK | OPERATIONS COORDINATOR (FROM MAY) Officer | 40 | $47,651 | $2,368 |
| ALEXANDRA DEANE | OPERATIONS COORDINATOR (THRU MAY) Officer | 40 | $32,894 | $5,084 |
| ELLEN DAVID FRIEDMAN | CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| JANE SLAUGHTER | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| KEN PAFF | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| MARSHA NIEMEIJER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ROSA PONCE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KEVIN LIN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MAGALY LICOLLI | DIRECTOR Trustee or director | 1 | $0 | $0 |
| PAUL PRESCOD | DIRECTOR Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ALEXANDRA DEANE | OPERATIONS COORDINATOR Officer | 40 | $73,256 | $7,630 |
| ELLEN DAVID FRIEDMAN | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| JANE SLAUGHTER | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| KEN PAFF | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| MARSHA NIEMEIJER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ROSA PONCE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KEVIN LIN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MAGALY LICOLLI | DIRECTOR Trustee or director | 1 | $0 | $0 |
| PAUL PRESCOD | DIRECTOR Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ALEXANDRA DEANE | OPERATIONS COORDINATOR Officer | 40 | $46,438 | $4,550 |
| ELLEN DAVID FRIEDMAN | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| JANE SLAUGHTER | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| KEN PAFF | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| MARSHA NIEMEIJER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ROSA PONCE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KEVIN LIN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MAGALY LICOLLI | DIRECTOR Trustee or director | 1 | $0 | $0 |
| PAUL PRESCOD | DIRECTOR Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 55 WASHINGTON ST STE 522, BROOKLYN, NY 11201-1060
- Principal officer (990 for 2025)
- ELLEN DAVID FRIEDMAN, 55 WASHINGTON ST 522, BROOKLYN, NY 11201
- Signed the 990
- ELLEN DAVID FRIEDMAN, CHAIR
- Phone
- (718) 284-4144
- Website
- LABORNOTES.ORG
- Return prepared by
- WEGNER CPAS LLP
Mission
WE PROVIDE LABOR EDUCATION THROUGH A MONTHLY JOURNAL, PUBLISHED BOOKS, A NATIONAL BIENNIAL CONFERENCE, AND REGULAR TRAINING AND EVENTS.
Program accomplishments
- 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.Expenses $1,424,035 · grants $158,158 · revenue $389,029
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 38-2206621
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1978
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Employment (J40E)
- Assets (IRS master file)
- $2,572,118
- Income (IRS master file)
- $2,146,386
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $2,047,111 | $2,282,876 | $2,572,118 | XML |
| 990 | December 2024 | $2,489,858 | $2,136,367 | $2,974,708 | XML |
| 990 | December 2023 | $1,383,313 | $1,394,885 | $2,293,831 | XML |
| 990 | December 2022 | $1,988,813 | $1,427,628 | $2,148,914 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 38-2206621).
Questions about LABOR EDUCATION & RESEARCH PROJECT
- What is the EIN of LABOR EDUCATION & RESEARCH PROJECT?
- The employer identification number (EIN) of LABOR EDUCATION & RESEARCH PROJECT is 38-2206621.
- Is LABOR EDUCATION & RESEARCH PROJECT tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1978.
- Are donations to LABOR EDUCATION & RESEARCH PROJECT tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LABOR EDUCATION & RESEARCH PROJECT file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LABOR EDUCATION & RESEARCH PROJECT due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LABOR EDUCATION & RESEARCH PROJECT last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of LABOR EDUCATION & RESEARCH PROJECT?
- The 990 for the year ended December 31, 2025 names ELLEN DAVID FRIEDMAN.
- Who are the officers and directors of LABOR EDUCATION & RESEARCH PROJECT?
- The 990 for the year ended December 31, 2025 lists 10 people; 2 received compensation from the organization, the highest $47,651 (DIANA VARENIK, OPERATIONS COORDINATOR (FROM MAY)).
- How much revenue does LABOR EDUCATION & RESEARCH PROJECT have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $2,047,111, expenses of $2,282,876 and total assets of $2,572,118 at year end.
Other nonprofits in BROOKLYN
- GOODWILL INDUSTRIES OF GREATER NEW YORK AND NORTHERN NEW JERSEY INC EIN 13-1641068 · last filed 990 for 2025
- HOPE PROGRAM INC EIN 13-3268539 · last filed 990 for 2025
- DRIVE CHANGE INC EIN 46-4691123 · last filed 990 for 2024
- COMMUNICATION WORKERS OF AMERICA LOCAL 1109 WELFARE FUND EIN 22-6298153 · last filed 990 for 2025
- FUND FOR LIFE FOUNDATION INC EIN 11-3239215 · last filed 990-PF for 2024
- CORRECTION CAPTAINS ASSOCIATION INC EIN 13-3035012 · last filed 990 for 2024
- AMALGAMATED TRANSIT WORKERS LOCAL 854 EIN 85-0774067 · last filed 990 for 2025
- PROJECT YOU INC EIN 80-0267449 · last filed 990 for 2024