Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2012
Open to Public Inspection
Name of the organization
SPUDNIK PRESS COOPERATIVE
Employer identification number
27-1488766
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization?
................
11g(i)
(ii)
A family member of a person described in (i) above?
......................
11g(ii)
(iii)
A 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
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
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)..
6
Public support. Subtract line 5 from line 4.
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(f) Total
7
Amounts from line 4..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
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 IV.)..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (see instructions)
..................
12
13
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here........................................
Section C. Computation of Public Support Percentage
14
Public support percentage for 2012 (line 6, column (f) divided by line 11, column (f))
.........
14
15
Public support percentage for 2011 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2012.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
.......................
b
33 1/3% support test—2011.
If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2012.
If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization
.....................................................
b
10%-facts-and-circumstances test—2011.
If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization
................................................
18
Private foundation.
If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions
.....................................................
Schedule A (Form 990 or 990-EZ) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
8,372
11,364
13,829
33,565
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......
47,136
66,784
124,511
238,431
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.
55,508
78,148
138,340
271,996
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.)
271,996
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(f) Total
9
Amounts from line 6...
55,508
78,148
138,340
271,996
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 IV.)
..
13
Total support. (Add lines 9, 10c, 11, and 12.)..
55,508
78,148
138,340
271,996
14
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public support percentage for 2012 (line 8, column (f) divided by line 13, column (f))
.........
15
16
Public support percentage from 2011 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2012 (line 10c, column (f) divided by line 13, column (f))
......
17
18
Investment income percentage from 2011 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2012.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
........
b
33 1/3% support tests—2011.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
.....
20
Private foundation.
If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 4
Part IV
Supplemental Information.
Complete this part to provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2012
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2012
Open to Public Inspection
Name of the organization
SPUDNIK PRESS COOPERATIVE
Employer identification number
27-1488766
Identifier
Return Reference
Explanation
OTHER EXPENSES
FORM 990-EZ, PART I, LINE 16
EXPENSES TRAVEL EXPENSES 1,172 TRAVEL 80 SUPPLIES 98 GENERAL SUPPLIES 13,905 CLASS SUPPLIES 2,248 PUBLISHING SUPPLIES 5,490 RESIDENCY SUPPLIES 140 EXHIBITION COSTS 1,781 CONTRACT LABOR 1,724 COST OF SALES 3,693 REPAIRS & MAINTENANCE 4,720 UTILITIES 3,992 BANK FEES 120 ADVERTISING 265 BOOTH AND PARTICIPATION F 535 OFFICE SUPPLIES 371 TELEPHONE 303 SMALL EQUIPMENT 804 POSTAGE 1,664 EDUCATIONAL PROGRAMS 510 REFUNDS 1,472 INSURANCE 1,332 WORKERS COMP 263 LICENSES 46 DUES AND PUBLICATIONS 380 CATERING & HOSPITALITY 771 SALES TAX PAID 34 OTHER TAXES 79 FUNDRAISING EXPENSES 1,083 NON-INVESTMENT DEPRECIATION 502 TOTAL 49,577
OTHER ASSETS
FORM 990-EZ, PART II, LINE 24
LETTERPRESS CABINET 0 500 LESS ACCUMULATED DEPRECIATION 0 89 POWER WASHER 0 312 LESS ACCUMULATED DEPRECIATION 0 56 USED PRESS 0 10,000 LESS ACCUMULATED DEPRECIATION 0 357 SECURITY DEPOSIT 2,520 2,520 TOTAL 2,520 12,830
OTHER LIABILITIES
FORM 990-EZ, PART II, LINE 26
UNSECURED NOTES AND LOANS PAYABLE 0 9,500 FICA WITHHELD 522 1,044 FEDERAL INCOME TAX WITHHELD 296 687 ILLINOIS INCOME TAX WITHHELD 197 360
PRIMARY EXEMPT PURPOSE
FORM 990-EZ, PART III
SPUDNIK PRESS IS COMMITTED TO ENSURING THAT THE CRAFT OF PRINTING IS WITHIN THE REACH OF ALL INDIVIDUALS WHO WISH TO USE IT AS A CREATIVE MEDIUM. TO THIS END OUR GOALS ARE: TO CREATE A CULTURE OF LEARNING TO SUPPORT THE ARTIST BEYOND THE PROJECT TO MAINTAIN RELEVANCY TO OUR COMMUNITY THROUGH PROGRAMMING, SPUDNIK PRESS FOCUSES ON CREATING MULTIPLE AVENUES FOR ITS COMMUNITY MEMBERS TO GROW THEIR ARTISTIC PRACTICE. THUS, WE ARE ABLE TO MEET ARTISTS WHERE THEY ARE AT. WE ALSO ENDEAVOR TO BE A HUB WHERE INDIVIDUALS WITH DIVERSE DISCIPLINES, AND OF VARYING AGES AND BACKGROUNDS, CAN ENGAGE TOGETHER. WE BELIEVE THAT THIS ENGAGEMENT ALLOWS IDEAS FROM A VARIETY OF COMMUNITIES TO CREATE A CROSS-POLLINATED VISUAL CULTURE WITHIN CHICAGO.
FIRST ACCOMPLISHMENT
FORM 990-EZ, PART III, LINE 28
THE THREE PROGRAM AREAS AT SPUDNIK PRESS ARE EDUCATION, STUDIO ACCESS, AND PRINTING SERVICES. THESE THREE AREAS ALLOW FOR A GREAT DIVERSITY OF PROGRAMS TO BE OFFERED. IN 2012, WE HAD 106 MEMBERS AND OVER 641 INDIVIDUALS ATTEND OUR CLASSES AND WORKSHOPS. INDIVIDUALS NEED NOT BE CURRENT STUDENTS TO UTILIZE SPUDNIK'S PROFESSIONAL FACILITIES. OUTSIDE OF CLASSES, PEOPLE MAY CREATE WORK THROUGH OUR STUDIO ACCESS PROGRAMS. SPUDNIK PRESS PROVIDES SEVERAL LEVELS OF STUDIO ACCESS: OPEN STUDIO SESSIONS ALLOW INDIVIDUALS ACCESS TO PRESSES AND EQUIPMENT FOR A LOW COST; OCCURS FOUR TIMES PER WEEK; INDIVIDUALS MAY ALSO RESERVE THE STUDIO HOURLY. KEYHOLDER ACCESS ALLOWS MEMBERS 24-HOUR ACCESS TO THE PRINTSHOP, THE ANNEX, OR BOTH. OUR SIX PRIVATE STUDIOS PROVIDE LONG-TERM SPACE FOR ARTISTS TO DEVELOP WORK. OUR JURIED RESIDENCY PROGRAM PROVIDES THREE ARTISTS PER YEAR WITH THREE MONTHS OF UNRESTRICTED ACCESS TO FACILITIES, STAFF, AND MATERIALS. IN ADDITION TO "OPEN STUDIOS", THROUGHOUT THE YEAR WE HAVE OVER 30 PUBLIC EVENTS, INCLUDING DONATION-BASED WORKSHOPS, ONE-NIGHT CLASSES, MULTI-WEEK CLASSES, ART EXHIBITIONS, FIELD TRIPS, PROFESSIONAL DEVELOPMENT OPPORTUNITIES FOR ARTISTS, AND PARTICIPATION IN ART FAIRS AND CULTURAL EVENTS THROUGHOUT THE CITY OF CHICAGO. TARGET AUDIENCES OF OUR PROGRAMS RANGE FROM THE GENERAL PUBLIC, TO YOUTH, TO EMERGING AND PROFESSIONAL ARTISTS. WE ESTIMATE THAT WE HAD APPROXIMATELY 1800 PARTICIPANTS ATTEND THESE EVENTS THROUGHOUT THE YEAR.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.