Civic Intelligence

Lpe Collective Inc DBA Class Crits Inc

990EZ • Fiscal year 2024 • EIN 82-1713227

Jan 01, 2024 to Dec 31, 2024 • Filed on May 30, 2025

725 Hertel Avenue 526Buffalo, NY 14207

(716) 647-6047

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2024

Net Margin

29th percentile

-5.5%

Higher net margin than 29% of similar nonprofits.

2024 filings • NTEE B • <$500k nonprofits • Source year 2024

Top Officer Pay

86th percentile

$0

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2024 filings • NTEE B • <$500k nonprofits • Source year 2024

Asset Growth

93rd percentile

132%

Faster asset growth than 93% of similar nonprofits.

2024 filings • NTEE B • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

39th percentile

-5.2%

Faster revenue growth than 39% of similar nonprofits.

2024 filings • NTEE B • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$177,039

Up $100,566 (+132%) from 2023

Net Assets

Up

$177,039

Up $100,566 (+132%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Revenue

Down

$151,277

Down $8,280 (-5.2%) from 2023

Expenses

Up

$159,598

Up $53,736 (+51%) from 2023

Net Income

Down

-$8,321

Down $62,016 (-115%) from 2023

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$200K$150K$100K$50K$0Assets 2017: $37,052Liabilities 2017: $02017Assets 2018: $35,938Net Assets 2018: $35,9382018Assets 2019: $35,404Liabilities 2019: $0Net Assets 2019: $35,4042019Assets 2020: $18,673Net Assets 2020: $18,6732020Assets 2021: $10,117Net Assets 2021: $10,1172021Assets 2022: $22,778Net Assets 2022: $22,7782022Assets 2023: $76,473Net Assets 2023: $76,4732023Assets 2024: $177,039Net Assets 2024: $177,0392024Assets 2025: $154,960Liabilities 2025: $297Net Assets 2025: $154,6632025

Highlighted filing

2024

Assets$177,039
Liabilities-
Net Assets$177,039

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KRevenue 2017: $39,427Expenses 2017: $2,375Net Income 2017: $37,0522017Revenue 2018: $8,900Expenses 2018: $10,014Net Income 2018: -$1,1142018Revenue 2019: $30,000Expenses 2019: $30,534Net Income 2019: -$5342019Revenue 2020: $32,080Expenses 2020: $48,811Net Income 2020: -$16,7312020Revenue 2021: $27,340Expenses 2021: $35,895Net Income 2021: -$8,5552021Revenue 2022: $120,912Expenses 2022: $108,251Net Income 2022: $12,6612022Revenue 2023: $159,557Expenses 2023: $105,862Net Income 2023: $53,6952023Revenue 2024: $151,277Expenses 2024: $159,598Net Income 2024: -$8,3212024Revenue 2025: $207,058Expenses 2025: $229,434Net Income 2025: -$22,3762025

Highlighted filing

2024

Revenue$151,277
Expenses$159,598
Net Income-$8,321
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 30, 2025
Return Version
2024v5.1
Gross Receipts
$151,277
Mission and Program Overview

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.

Classcrits is a network of academics and activists focused on economic justice. We provide collegial support and exchange among scholars and advocates. We encourage research, writing, education, and activism, on issues of economic class and inequality through conferences and other collaborative projects.

Program Services

DescriptionGrantsExpenses
With support from the University of California Berkeley School of Law, Classcrits produces the Journal of Law and Political Economy (JLPE), the flagship peer-reviewed journal for the burgeoning field of Law and Political Economy. In 2024 the Journal published two issues featuring four articles and 2-3 book reviews per issue. Journal content received over 39,000 online views and downloads in 2024.$54,293$51,129
Hosted 14th annual conference at Southwestern Law School. Over 140 scholars, students, and activists gathered for a productive and lively two days of panels and works - in - progress sessions.-$26,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
LUCILLE JEWELPresident-$0--
ATHENA MUTUAVice President-$0--
CHUNLIN LEONARDDirector-$0--
MARTHA MCCLUSKEYTreasurerPT$0--
THOMAS KLEVENDirector-$0--
DANIELLE KIE HARTDirector-$0--
JENNIFER LOGANDirector-$0--
LUA KAMAL YUILLEDirector-$0--
VICTORIA HANEMANDirector-$0--
MICHELLE LYNN CAVALIERIDirector-$0--
ANTONIA ELIASONDirector-$0--
KIM VU-DINHDirector-$0--
Filing and Contact Details

Filer

Filer Name
Classcrits Inc
EIN
82-1713227
Phone
7166476047
Address
725 HERTEL AVENUE 526, BUFFALO, NY 14207

Signing Officer

Name
Martha Mccluskey
Title
Treasurer
Signed
2025-05-30
Discuss with paid preparer
Yes

Preparer

Firm
Skrobacz & Co CPAs PC
Address
5678 Main Street, Williamsville, NY 14221
Preparer
John R Armstrong
Phone
7166332117
Supplemental Narrative

Additional Explanations

Other Expenses.1002

Office Expenses $1475

Other Expenses.1005

Travel $7133

Other Expenses.1

Program contractors $78741

Other Expenses.2

Conferences expense $26000

Other Expenses.3

Merchant account fees $1782

Other Expenses.4

PAYROLL PROCESSING $1492

Other Expenses.5

LICENSES AND FEES $299

Other Expenses.6

Reimbursable expenses $111

Other Expenses.7

FILING FEES $25

Other Expenses.8

BANK FEES $20

Other Assets.1011

Prepaid Expenses and Deferred Charges - Beginning $1276 Prepaid Expenses and Deferred Charges - Ending $5937

Changes to Organizing or Governing Documents

In 2024, the ClassCrits, Inc. Board of Directors approved a merger of the Association for the Promotion of Political Economy and the Law (APPEAL), Inc. with ClassCrits, Inc., with ClassCrits, Inc. as the surviving nonprofit corporation. The merger was approved by membership vote pursuant to ClassCrits, Inc. bylaws on December 12, 2024. A formal Certificate of Merger of ClassCrits, Inc. and APPEAL, Inc. was filed in the State of Delaware on Dec. 23, 2024.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $1475
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Travel $7133
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PROGRAM CONTRACTORS $78741
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONFERENCES EXPENSE $26000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MERCHANT ACCOUNT FEES $1782
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11In 2024, the ClassCrits, Inc. Board of Directors approved a merger of the Association for the Promotion of Political Economy and the Law (APPEAL), Inc. with ClassCrits, Inc., with ClassCrits, Inc. as the surviving nonprofit corporation. The merger was approved by membership vote pursuant to ClassCrits, Inc. bylaws on December 12, 2024. A formal Certificate of Merger of ClassCrits, Inc. and APPEAL, Inc. was filed in the State of Delaware on Dec. 23, 2024.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Assets.1011
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Changes to Organizing or Governing Documents
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