2026-05-14T14:12:10-07:00 2025-12-31 990 2025-01-01 993107114 MOVEMENT STRATEGY RESOURCE PROJECT MOVE 5106818722 4510 Osage Ave Philadelphia PA 19143 Tye Kirk Treasurer 5106818722 2026-05-13 2025 2025-03-06 01:10:19Z X Whirlwind Institute Mark Engler 4510 Osage Ave Philadelphia PA 19143 1155894 0 X https://whirlwindinstitute.org/ X 2024 CA To conduct research and provide public education related to issues of social change and democratic participation. Main activities: writing, media production, the creation of research reports, and advising to promote civic engagement. 8 4 0 8 0 0 0 1153438 0 2008 0 415 0 33 0 1155894 0 80000 0 0 0 11181 0 0 2000 0 11010 0 102191 0 1053703 0 1053703 0 0 0 1053703 To conduct research and provide public education related to issues of social change and democratic participation. Main activities: writing, media production, the creation of research reports, and advising to promote civic engagement. 0 0 64041 48000 2008 Research & Publications: Producing and disseminating original research, written articles, media content, and educational materials on issues of social change and democratic participation. FY2025 deliverables: the Whirlwind Institute Substack publication, research articles (including Uruguayan political history analysis), commissioned writing from research-team contributors, and the public-facing website. Grants paid include the Research & Publications portion of a $80,000 program grant to Center for the Working Poor supporting allied research and publications work. 33386 32000 0 Civic Engagement: Supporting civic engagement and democratic participation through grants to and collaboration with peer organizations engaged in civic organizing. FY2025 activities included a $32,000 program grant to Center for the Working Poor (the Civic Engagement portion of an $80,000 program grant) supporting their civic-engagement organizing work, plus a portion of executive leadership time on external partnerships and public-policy representation. 0 0 0 97427 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 1 6 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 8 4 1 0 1 0 0 0 0 1 0 0 0 1 1 1 1 1 0 0 1 0 Tye Kirk 5106818722 3049 S Wentworth Ave Milwaukee WI 53207 Sally Taylor Director 1 40 X 0 52588 0 Mark Engler President 40 0 X X 10000 40000 0 Paul Engler Secretary & Executive Director 15 25 X 0 19250 0 Tye Kirk Treasurer 3 7.5 X X 1181 15899 0 Arthur Phillips Director 1 0 X 0 0 0 Dan Gelbtuch Director 1 0 X 0 0 0 Eric Stoner Director 1 0 X 0 0 0 Sergio Hurtado Director 1 0 X 0 0 0 11181 127737 0 0 0 0 0 0 0 0 0 0 0 1153438 0 1153438 Substack subscription revenue 900099 2008 2008 0 0 0 0 0 0 2008 415 0 0 415 0 0 0 0 0 0 0 0 0 0 0 0 0 33 0 0 33 33 1155894 2008 0 448 80000 80000 11181 7500 1681 2000 7344 6715 629 0 146 112 34 0 Admin Support 350 0 350 0 Website Design 3100 3100 0 0 License & Registration Fees 70 0 70 0 102191 97427 2764 2000 0 371818 0 26188 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 655697 0 0 0 0 0 0 0 0 0 1053703 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 0 1053703 0 0 0 1053703 0 1053703 1053703 0 0 0 0 0 X 0 0 0 X 0 0 0 0 1153438 1153438 0 0 0 0 2008 2008 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1155446 1155446 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1155446 0 0 0 0 415 415 0 0 0 0 0 0 0 0 0 0 415 415 0 0 0 0 0 0 0 0 0 0 33 33 0 0 0 0 1155894 1155894 0.99961 0 0.00036 0 X Schedule A, Part III, Line 12 The organization received an IRS Determination Letter dated March 31, 2025, recognizing its exempt status as a public charity under section 509(a)(2). FY2025 is the organization's first full year of independent operations, having transitioned from fiscal sponsorship under Center for the Working Poor during 2025. The Part III public support test is computed using FY2025 alone as a newly recognized organization. The organization received contributions of $1,153,438 (primarily from Climate Emergency Fund and Center for the Working Poor) and modest program service revenue of $2,008 from Substack subscriptions. Public support percentage is 99.961% and investment income percentage is 0.036%, both well within the limits for §509(a)(2) classification. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 Center for the Working Poor 3049 S Wentworth Ave Milwaukee WI 53207 208869602 501(c)(3) 80000 0 Program support for civic engagement and research and publications activities 1 0 Schedule I, Part I, Line 2 The organization monitors the use of grant funds through ongoing communication with grantee leadership. Because the sole grantee (Center for the Working Poor) shares overlapping personnel with Movement Strategy Resource Project-including Paul Engler serving as Executive Director of both organizations and Tye Kirk serving as Treasurer of both organizations-the organization has direct visibility into the grantee's use of grant funds in support of civic engagement organizing and research and publications activities consistent with the stated purpose of the grant. Mark Engler Officer (President) and Independent Contractor 10000 Independent contractor compensation for research and program leadership services 0 Form 990, Part VI, Section A, Line 2 Paul Engler (Secretary and Executive Director) and Mark Engler (President and Independent Contractor providing co-director and research director services) are brothers. No other family or business relationships exist among officers, directors, or trustees. Form 990, Part VI, Section A, Line 4 The organization formally adopted bylaws on June 2, 2025, which were affirmed at the September 30, 2025 board meeting. The adopted bylaws establish officer positions of President (Mark Engler), Secretary (Paul Engler), and Treasurer (Tye Kirk). These titles differ from those reported on Form 1023-EZ filed March 3, 2025. The board also expanded from 3 initial directors per the Articles of Incorporation to 8 directors as of September 30, 2025, with Sally Taylor, Arthur Phillips, and Sergio Hurtado added June 2, 2025, and Dan Gelbtuch and Eric Stoner added September 30, 2025. Form 990, Part VI, Section A, Line 8b The organization does not currently have any committees with authority to act on behalf of the governing body. All actions are taken by the full Board of Directors at duly noticed meetings, the minutes of which are contemporaneously documented. Form 990, Part VI, Section B, Line 11b Prior to filing, the Treasurer prepares the Form 990 return and the Executive Director reviews the draft. A complete copy of the Form 990 is then distributed to all members of the governing body for review, with adequate time provided for questions and feedback, prior to the return being filed with the IRS. Form 990, Part VI, Section B, Line 12c The organization monitors and enforces compliance with its conflict of interest policy through annual disclosure statements from each officer and director, and through ongoing recusal of interested persons from board votes affecting their direct financial interests. The September 30, 2025 board meeting documented recusals for compensation arrangements: Tye Kirk recused from the bookkeeping fee discussion; Mark and Paul Engler recused from Mark's services contract discussion due to family relationship; and Paul Engler, Mark Engler, and Sally Taylor recused from the CWP grant agreement discussion due to their relationships with Center for the Working Poor. Form 990, Part VI, Section B, Line 15 Compensation arrangements for officers and contracted service providers are reviewed and approved by the Board of Directors at duly noticed meetings, with the interested party recusing from discussion and vote. The September 30, 2025 board meeting approved the contracts for Tye Kirk (bookkeeping; Tye recused), Mark Engler (services contract; Mark and Paul recused due to family relationship), and the CWP grant agreement (Paul, Mark, and Sally Taylor recused). In each case, disinterested directors confirmed that services were necessary, provided at fair market rate, and represented a reasonable arrangement in the Institute's best interests. Form 990, Part VI, Section C, Line 18 The organization makes its Form 1023-EZ application and Form 990 return available to the public upon request. Requests may be directed to the Treasurer at the principal office. 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. Requests may be directed to the Treasurer at the principal office. Center for the Working Poor 3049 S Wentworth Ave Milwaukee WI 53207 208869602 Civic engagement organizing research and education CA 501(c)(3) 509(a)(2) None 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 Center for the Working Poor b 80000 Cash equivalent (Journal Entry 10/3/2025) Center for the Working Poor c 785438 Cash transfers plus JE-retained grant offset during fiscal sponsorship transition