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. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
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) 2013
Schedule A (Form 990 or 990-EZ) 2013
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) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(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) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(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 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2013.
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—2012.
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—2013.
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—2012.
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) 2013
Schedule A (Form 990 or 990-EZ) 2013
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) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
8,372
11,364
13,829
39,146
72,711
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
139,474
377,905
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
178,620
450,616
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.)
450,616
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
9
Amounts from line 6...
55,508
78,148
138,340
178,620
450,616
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
178,620
450,616
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 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2013.
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—2012.
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) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
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) 2013
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.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
SPUDNIK PRESS COOPERATIVE
Employer identification number
27-1488766
Return Reference
Explanation
FORM 990-EZ, PART I, LINE 16
EXPENSES TRAVEL EXPENSES 792 INTEREST 37 SUPPLIES - OFFICE/OTHER 31 UTILITIES 3,533 BANK FEES 473 ADVERTISING 153 WEB HOSTING 215 PRINTING AND COPYING 949 TELEPHONE 1,231 POSTAGE 737 COMPUTER SOFTWARE 26 INSURANCE 1,132 WORKERS COMP 1,046 LICENSES 451 GENERAL SUPPLIES 9,348 CLASS SUPPLIES 2,290 PUBLISHING SUPPLIES 3,733 RESIDENCY SUPPLIES 277 PRODUCTION & EXHIBITION C 3,020 ARTIST COMMISSION 232 CONTRACT LABOR (INCLUDES 8,172 COST OF SALES 3,286 REPAIRS & MAINTENANCE 2,220 BOOTH AND PARTICIPATION F 309 NEW EQUIPMENT (OFFICE EXP 2,089 CONFERENCES & MEETINGS 576 EDUCATIONAL PROGRAMS 175 REFUNDS 2,182 DUES AND PUBLICATIONS 100 CATERING & HOSPITALITY 2,966 OTHER TAXES 15 MISCELLANEOUS EXPENSE 576 FUNDRAISING EXPENSES 1,078 NON-INVESTMENT DEPRECIATION 3,206 TOTAL 56,656
FORM 990-EZ, PART II, LINE 24
EQUIPMENT 12,111 12,111 LESS ACCUMULATED DEPRECIATION 1,801 3,708 SECURITY DEPOSIT 2,520 2,520 TOTAL 12,830 10,923
FORM 990-EZ, PART II, LINE 26
UNSECURED NOTES AND LOANS PAYABLE 9,500 4,140 FICA WITHHELD 1,044 1,649 FEDERAL INCOME TAX WITHHELD 687 881 ILLINOIS INCOME TAX WITHHELD 360 503
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.
FORM 990-EZ, PART III, LINE 28
THE THREE LARGEST SERVICES, OR PROGRAMS, ADMINISTERED BY SPUDNIK PRESS COOPERATIVE IS EDUCATION, STUDIO ACCESS, AND PRINTERS BALL. OUR EDUCATION PROGRAMMING PROVIDES OPPORTUNITIES TO LEARN OUR AVAILABLE PROCESSES IN GROUP OR INDIVIDUAL SETTINGS THROUGH PAID AND DONATION-BASED CLASSES. SPUDNIK'S ADULT CLASSES FOCUS ON TECHNICAL PROCESS AND CONCEPTUAL APPROACH. IN ADDITION TO TRADITIONAL GROUP ART-MAKING CLASSES, WE OFFER FOUR OTHER DISTINCT EDUCATIONAL OPPORTUNITIES: PROFESSIONAL DEVELOPMENT, COMMUNITY DRAWING EVENTS, INDIVIDUAL CLASSES, AND COMMUNITY WORKSHOPS. WE HAD 324 STUDENTS IN 57 CLASSES. WE TAUGHT AN ADDITIONAL 563 PEOPLE THROUGH CUSTOM WORKSHOPS AND FIELD TRIPS. STUDIO ACCESS PROGRAMS AID INDIVIDUALS OUTSIDE OF A TRADITIONAL CLASSROOM SETTING THROUGH OPEN STUDIO SESSIONS, HOURLY STUDIO RENTAL, A MONTHLY KEYHOLDER ACCESS PROGRAM, AND SIX PRIVATE STUDIOS. WE RECENTLY EXPANDED OUR STUDIO ACCESS PROGRAM TO CREATE THREE FELLOWSHIP POSITIONS, PROVIDING ADDITIONAL SUPPORT TO EMERGING ARTISTS. WE HAD 762 VISITS THROUGH OUR OPEN STUDIO PROGRAM, AND 60 INDIVIDUALS UTILIZE OUR KEYHOLDER PROGRAM. PRINTERS BALL IS A FREE PUBLIC FESTIVAL CELEBRATING LITERARY CULTURE WITH AN INTERNATIONAL SCOPE AND FOCUS ON LOCAL, INDEPENDENT, AND ALTERNATIVE PRESSES. AT THIS ONE-DAY EVENT, WE INTRODUCED APPROXIMATELY 500 ATTENDEES TO 65 LOCAL ARTISTS, 10 REGIONAL ARTISTS, 7 NATIONAL ARTISTS, AND 64 PUBLISHERS.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.