Nonprofit · EIN 82-1713227
LPE COLLECTIVE INC
Also known as CLASS CRITS INC
Tax-exempt · BUFFALO, NY 14207
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $207,058 | $229,434 | -$22,376 | $154,960 | $297 | $154,663 |
| December 31, 2024 | 990-EZ | $151,277 | $159,598 | -$8,321 | $177,039 | – | $177,039 |
| December 31, 2023 | 990-EZ | $159,557 | $105,862 | $53,695 | $76,473 | – | $76,473 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $206,931
- Membership dues
- $1,466
- Program service revenue
- $0
- Investment income
- $127
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $38,628
- Other salaries and wages
- $62,183
- Salaries, compensation and benefits (total)
- $111,146
- Professional fundraising fees
- $0
- Legal fees
- $7,345
- Accounting fees
- $9,340
- Program services (functional)
- $98,062
- Management and general (functional)
- $131,372
Balance sheet and other
- Total assets, start of year
- $177,039
- Total assets, end of year
- $154,960
- Total liabilities, end of year
- $297
- Net assets, end of year
- $154,663
- Net assets without donor restrictions
- $154,663
- Gross receipts
- $207,058
- Employees
- 1
- Volunteers
- 50
- Year formed
- 2017
- State of legal domicile
- NY
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 |
|---|---|---|---|
| ERIC GEORGE | BOARD MEMBER Trustee or director | 20 | $23,628 |
| JAMES J VARELLAS | BOARD MEMBER Trustee or director | 20 | $15,000 |
| JOHN HASKELL | President Trustee or director, Officer | 10 | $0 |
| MARTHA MCCLUSKEY | Treasurer Trustee or director, Officer | 25 | $0 |
| MAJ GRASTEN | BOARD MEMBER Trustee or director | 5 | $0 |
| JAMES MOUDUD | BOARD MEMBER Trustee or director | 5 | $0 |
990-EZ for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LUCILLE JEWEL | President | 3 | $0 |
| ATHENA MUTUA | Vice President | 0.5 | $0 |
| CHUNLIN LEONARD | Director | 0.5 | $0 |
| MARTHA MCCLUSKEY | Treasurer | 10 | $0 |
| THOMAS KLEVEN | Director | 2 | $0 |
| DANIELLE KIE HART | Director | 3 | $0 |
| JENNIFER LOGAN | Director | 0.5 | $0 |
| LUA KAMAL YUILLE | Director | 0.5 | $0 |
| VICTORIA HANEMAN | Director | 0.5 | $0 |
| MICHELLE LYNN CAVALIERI | Director | 0.5 | $0 |
| ANTONIA ELIASON | Director | 0.5 | $0 |
| KIM VU-DINH | Director | 1.5 | $0 |
990-EZ for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LUCILLE JEWEL | President | 3 | $0 |
| ATHENA MUTUA | Vice President | 2 | $0 |
| RENE REICH-GRAEFE | Secretary | 1 | $0 |
| MARTHA MCCLUSKEY | Treasurer | 8 | $0 |
| THOMAS KLEVEN | Director | 2 | $0 |
| DANIELLE KIE HART | Director | 8 | $0 |
| ANGELA HARRIS | Director | 8 | $0 |
| LUA KAMAL YUILLE | Director | 0.5 | $0 |
| VICTORIA HANEMAN | Director | 0.5 | $0 |
| MICHELLE LYNN CAVALIERI | Director | 0.5 | $0 |
| ANTONIA ELIASON | Director | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- 725 HERTEL AVE UNIT 526, BUFFALO, NY 14207-7021
- Principal officer (990 for 2025)
- MARTHA MCCLUSKEY, 725 HERTEL AVENUE 526, BUFFALO, NY 142077021
- Signed the 990
- MARTHA MCCLUSKEY, Treasurer
- Phone
- (716) 647-6047
- Website
- WWW.LPECOLLECTIVE.ORG
- Return prepared by
- SKROBACZ & CO CPAS PC
Mission
The LPE Collective organizes workshops, a scholarly publication, and other activities bringing together academics and allies committed to understanding and changing the ways law shapes, and is shaped by, struggles for power and value.
Program accomplishments
- With grant support from the University of California Berkeley School of Law, the LPE Collective produces the Journal of Law and Political Economy, which published four issues in 2025, including two special issues on climate change topics. The 2025 issues featured 22 articles, 9 book reviews and several essays, generating over 65,000 online views and downloads. The Journal also hosted two graduate student fellows.Expenses $54,710
- In July 2025, we co-organized and co-produced the Global Law and Political Economy Summer Academy, an intensive skill-building workshop for 20 students and faculty over four days in Roccella Jonica, Italy. The program featured roundtable discussions, writing workshops, a cultural excursion, a case study session, master class, and career mentorship sessions.Expenses $14,434
- As part of our Global LPE Network program, the LPE Collective supported the Law and Society Associations Collaborative Research Network on Law and Political Economy by organizing over 219 participants across 56 panels and roundtables for that organizations May 2025 annual meeting in Chicago, along with an informal networking event. We also produced a separate intensive full day workshop at the University of Chicago, the Law and Political Economy of Social Reproduction, with four panels of scholars and over 30 participants.Expenses $8,937
- The LPE Collective collaboratively produced two student-centered workshops in the third year of our ongoing APPEAL series, Heterodox Economics Meets Law and Political Economy. In April 2025, the workshop convened in New Haven, CT featuring a scholarly panel on Third World Internationalism, a masterclass on methods in Law and Political Economy, and emerging scholar paper presentations. In November 2025, this workshop convened at John Jay College in New York City with over 90 participants, featuring lectures on the politics and democratizing possibilities of antitrust and accounting, a methodology session, and emerging scholars research presentations.Expenses $8,703
- In July 2025, our Global LPE Network program produced an intensive writing workshop at McGill University in Montreal for 20 scholars focused on interdisciplinary analysis of socioeconomic policy in Latin America, North America, and other regions. The event included an informal networking gathering and a business meeting of leaders in the Law and Political Economy in the field to explore future international and interdisciplinary collaborations.Expenses $6,061
- This was the first full year sponsoring and editing the Law and Political Economy ejournal, which we launched in fall 2024 as part of the Legal Scholarship Network Social Science Research Network (SSRN) research paper series. This ejournal compiles abstracts recent LPE papers monthly from many disciplines and global regions, featuring over 30 papers monthly.Expenses $5,217
- Through our APPEAL program, we held 6 sessions of our online reading and discussion series, What is Capitalism, which has been ongoing since 2020.
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-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 82-1713227
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2018
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B05)
- Assets (IRS master file)
- $154,960
- Income (IRS master file)
- $207,058
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $207,058 | $229,434 | $154,960 | XML |
| 990-EZ | December 2024 | $151,277 | $159,598 | $177,039 | XML |
| 990-EZ | December 2023 | $159,557 | $105,862 | $76,473 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | 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 82-1713227).
Questions about LPE COLLECTIVE INC
- What is the EIN of LPE COLLECTIVE INC?
- The employer identification number (EIN) of LPE COLLECTIVE INC is 82-1713227.
- Is LPE COLLECTIVE INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2018.
- Are donations to LPE COLLECTIVE INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LPE COLLECTIVE INC 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 LPE COLLECTIVE INC 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 LPE COLLECTIVE INC 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 LPE COLLECTIVE INC?
- The 990 for the year ended December 31, 2025 names MARTHA MCCLUSKEY.
- Who are the officers and directors of LPE COLLECTIVE INC?
- The 990 for the year ended December 31, 2025 lists 6 people; 2 received compensation from the organization, the highest $23,628 (ERIC GEORGE, BOARD MEMBER).
- How much revenue does LPE COLLECTIVE INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $207,058, expenses of $229,434 and total assets of $154,960 at year end.
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