Form990-EZ
Click to see attachment
Department of the Treasury
Internal Revenue Service
Short Form
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code
(except private foundation)
bullet Do not enter Social Security numbers on this form as it may be made public. By law, the
IRS generally cannot redact the information on the form.
bullet Information about Form 990-EZ and its instructions is at www.irs.gov/form990.
OMB No. 1545-1150
2013
Open to Public
Inspection
A
For the 2013 calendar year, or tax year beginning 01-01-2013, and ending 12-31-2013
B
Check if applicable:
C Name of organization
SOPO BICYCLE COOPERATIVE INC
C/O SCOTT EHARDT
Number and street (or P. O. box, if mail is not delivered to street address)1270 CAROLINE STREET NE D120-392
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code ATLANTA, GA30307
D Employer identification number

83-0431387
E Telephone number

(404) 425-9769
F Group Exemption
Number. . bullet  
G Accounting Method: Other (specify) bullet   H Check bulletI Website:bulletWWW.SOPOBIKES.ORGJ Tax-exempt status(check only one)?Click to see attachment(   ) bullet(insert no.) or
K Form of organization:  
L Add lines 5b, 6c, and 7b, to line 9 to determine gross receipts. If gross receipts are $200,000 or more, or if total assets (Part II, column (B) below) are $500,000 or more, file Form 990 instead of Form 990-EZ . . . . . . . . . bullet $ 38,632
Part I
Revenue, Expenses, and Changes in Net Assets or Fund Balances (see the instructions for Part I)Check if the organization used Schedule O to respond to any question in this Part I...................
VerticalRevenue 1 Contributions, gifts, grants, and similar amounts received............... 1 31,723
2 Program service revenue including government fees and contracts ............ 2 6,905
3 Membership dues and assessments...................... 3  
4 Investment income........................... 4 4
5a Gross amount from sale of assets other than inventory........ 5a  
b Less: cost or other basis and sales expenses........... 5b  
c Gain or (loss) from sale of assets other than inventory (Subtract line 5b from line 5a) ...... 5c  
6 Gaming and fundraising events
a Gross income from gaming (attach Schedule G if greater than $15,000) . 6a  
b Gross income from fundraising events (not including $   of contributions
from fundraising events reported on line 1) (attach Schedule G if the
sum of such gross income and contributions exceeds $15,000) 6b  
c Less: direct expenses from gaming and fundraising events....... 6c  
d Net income or (loss) from gaming and fundraising events (add lines 6a and 6b and subtract line 6c) 6d  
7a Gross sales of inventory, less returns and allowances........ 7a  
b Less: cost of goods sold................. 7b  
c Gross profit or (loss) from sales of inventory (Subtract line 7b from line 7a) ......... 7c  
8 Other revenue (describe in Schedule O) ..................... 8  
9 Total revenue. Add lines 1, 2, 3, 4, 5c, 6d, 7c, and 8.............. Bullet 9 38,632
VerticalExpenses 10 Grants and similar amounts paid (list in Schedule O) ................. 10  
11 Benefits paid to or for members........................ 11  
12 Salaries, other compensation, and employee benefits................ 12 14,046
13 Professional fees and other payments to independent contractors............ 13 2,748
14 Occupancy, rent, utilities, and maintenance................... 14 12,071
15 Printing, publications, postage, and shipping................... 15  
16 Other expenses (describe in Schedule O) .................... 16 17,198
17 Total expenses. Add lines 10 through 16 ................. Bullet 17 46,063
VerticalNetAssets 18 Excess or (deficit) for the year (Subtract line 17 from line 9)............ 18 -7,431
19 Net assets or fund balances at beginning of year (from line 27, column (A)) (must agree with
end-of-year figure reported on prior year’s return)................ 19 46,795
20 Other changes in net assets or fund balances (explain in Schedule O) .......... 20 -228
21 Net assets or fund balances at end of year. Combine lines 18 through 20.........Bullet 21 39,136
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 10642I Form 990-EZ (2013)
Form 990-EZ (2013)
Page 2
Part IIBalance Sheets (see the instructions for Part II)Check if the organization used Schedule O to respond to any question in this Part II.................

(A) Beginning of year(B) End of year
22Cash, savings, and investments................
45,093
22
37,734
23Land and buildings....................
 
23
 
24Other assets (describe in Schedule O) ..........
3,441
24
3,037
25Total assets......................
48,534
25
40,771
26
Total liabilities (describe in Schedule O) .............
1,739
26
1,635
27Net assets or fund balances (line 27 of column (B) must agree with line 21)..
46,795
27
39,136
Part IIIStatement of Program Service Accomplishments (see the instructions for Part III) Check if the organization used Schedule O to respond to any question in this Part III . Expenses
(Required for section 501(c)(3) and 501(c)(4) organizations and section 4947(a)(1) trusts; optional for others.)
What is the organization's primary exempt purpose? TO CREATE EQUITABLE ACCESS TO CYCLING BY PROVIDING NO OR LOW COST BICYCLE MAINTENANCE SERVICE AND EDUCATION.
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. In a clear and concise manner, describe the services provided, the number of persons benefited, and other relevant information for each program title.
28 IN 2013 APPROXIMATELY 1,500 VISITORS CAME THROUGH OUR DOORS DURING OPEN SHOP HOURS OF SOPO BICYCLE COOPERATIVE IN OUR FIRST FULL YEAR IN OUR NEW LOCATION, OUR VOLUNTEERS AND VISITORS REFURBISHED AND RETURNED MORE THAN 300 BIKES TO THE ROADS AND TRAILS OF ATLANTA. WE ADDED 57 NEW VOLUNTEERS. 2013 - A LOOK BACK IN 2013, CONTINUING PARTNERSHIPS AND INITIATIVES PLAYED A LARGE ROLE IN SOPO'S IMPACT. SOPO CONTINUED OUR LONG-STANDING PARTNERSHIP WITH THE ATLANTA BICYCLE COALITION (ABC). WE WORKED WITH ABC IN 2013 TO INSTALL 38 BIKE RACKS THROUGHOUT ATLANTA AS PART OF OUR BIKE THERE INITIATIVE, AND TO HELP PROMOTE AND ORGANIZE THE MOBILE SOCIAL, TERMINUS 5C, ATLANTA STREETS ALIVE AND THE FAMILY BIKE EXPO. FOR THE SECOND CONSECUTIVE YEAR, SOPO WELCOMED TWO YOUTH SUMMER INTERNS FROM THE INTERNATIONAL RESCUE COMMITTEE. THE INTERNS WORKED WITH SOPO VOLUNTEER MECHANICS TO LEARN THE BASICS OF BICYCLE TECHNOLOGY AND MAINTENANCE AND GAINED HANDS-ON SKILLS THEY CAN APPLY TO BENEFIT THEMSELVES AND THEIR COMMUNITY FOR YEARS TO COME. IN THE SUMMER, SIX SOPO VOLUNTEERS OBTAINED LEAGUE CYCLING INSTRUCTOR CERTIFICATION FROM THE LEAGUE OF AMERICAN BICYCLISTS. THESE VOLUNTEERS PUT THEIR CERTIFICATION TO USE BY TEACHING PEOPLE AROUND ATLANTA TO RIDE SAFELY, CONFIDENTLY AND LEGALLY. OUR INSTRUCTORS HAVE TAUGHT CLASSES AT WHITEFOORD COMMUNITY CENTER, TOOMER ELEMENTARY SCHOOL, KROC COMMUNITY CENTER, CENTER FOR HOPE, EDGEWOOD COMMUNITY GARDEN, THE EAST ATLANTA VILLAGE LIBRARY AND THE EAST ATLANTA VILLAGE AND GRANT PARK FARMER'S MARKETS. THE PROJECT WAS FUNDED BY A GRANT FROM THE EAST ATLANTA FOUNDATION. TWO OF SOPO'S MOST POPULAR EVENTS RETURNED IN 2013, AND WERE MORE SUCCESSFUL AND ENTERTAINING THAN EVER. IN THE SPRING, WE HELD THE NINTH EDITION OF BROKEN HEARTS AND BICYCLE PARTS, OUR ANNUAL FUNDRAISER AND CELEBRATION OF ATLANTA BIKE CULTURE. THE EVENT FEATURED AN ALLEYCAT- INSPIRED SCAVENGER HUNT, AN ALLEYCROSS RACE, LIVE BANDS, A SILENT AUCTION, GOLD SPRINTS, PRIZES AND LOTS OF FOOD. IN THE FALL, SOPO HOSTED THE SECOND EDITION OF ART BIKES. WE COMMISSIONED EIGHTEEN LOCAL ARTISTS TO CREATE WORKS USING BICYCLE FRAMES AS THEIR CANVAS. THE FRAMES WERE EXHIBITED AT BUSINESSES AROUND ATLANTA AND THEN AUCTIONED AT A CLOSING RECEPTION. HUNDREDS PEOPLE ATTENDED THE TWO EVENTS, AND SOPO RAISED OVER 4,000 BETWEEN THEM. AS PART OF OUR ON-GOING CHARITY BIKES PROGRAM, SOPO MADE A NUMBER OF TARGETED BICYCLE DONATIONS TO SOME GREAT LOCAL ORGANIZATIONS. WE GAVE FIFTEEN YOUTH-SIZED BICYCLES TO THE SOUTH ATLANTA BIKE SHOP, WHERE AREA CHILDREN LEARNED TO MAINTAIN AND RIDE THEM SAFELY AND CONFIDENTLY. WE DONATED A BIKE EACH TO PROJECT COMMUNITY CONNECTIONS AND MCINTOSH TRAIL COMMUNITY SERVICE BOARD, WHOSE CLIENTS USED THEM AS THEIR PRIMARY TRANSPORTATION FOR JOB-HUNTING AND COMMUTING TO WORK. AS IN PREVIOUS YEARS, WE PROVIDED BIKES TO ATLANTA HABITAT FOR HUMANITY FOR THEIR EARN-A-BIKE PROGRAM FOR HABITAT HOMEOWNERS. SOPO DONATION BIKES WERE ALSO USED AS FUNDRAISER PRIZES FOR PLYWOOD PEOPLE, BOND COMMUNITY BANK IN SUPPORT OF THE CHILDREN'S MIRACLE NETWORK, AND THE ABC. SOPO WAS ALSO HAPPY TO WORK WITH LIVING WALLS AND 7 STAGES THEATRE IN 2013. WE COLLABORATED WITH LIVING WALLS TO ORGANIZE A BIKE TOUR OF THE MANY MURALS THEY HAVE COMMISSIONED AROUND ATLANTA. THE TOURS GAVE NEIGHBORS A CHANCE TO INTERACT WITH SOME OF THE LIVING WALLS MURALS, AND PROMOTED CYCLING AS A MEANS OF ENJOYING THE CITY. FOR 7 STAGES, SOPO PROVIDED LOANER BIKES TO PARTICIPANTS IN THEIR YOUTH EXCHANGE PROGRAM, WHICH BROUGHT YOUNG PEOPLE FROM HOLLAND AND ISRAEL TO ATLANTA FOR A PERFORMING ARTS WORKSHOP IN THE SUMMER. AFTER A SUCCESSFUL RUN IN 2012, NEW BELGIUM BREWING'S TOUR DE FAT RETURNED TO ATLANTA IN THE 2013. SOPO CAME TOGETHER WITH ABC AND SORBA-ATLANTA TO HELP ORGANIZE ANOTHER AMAZING WEEKEND OF BIKES AND ENTERTAINMENT. FOR OUR PART, SOPO PLANNED AND OVERSAW A BIKE PARADE AROUND EAST ATLANTA AND RAISED OVER 600 FOR OUR ORGANIZATION. IN AN EFFORT TO RAISE AWARENESS FOR SOPO, AND CONTINUE OUR INTERACTION WITH ATLANTA'S CYCLING COMMUNITY, SOPO SENT REPRESENTATIVES TO THE GEORGIA BIKE SUMMIT IN ROSWELL AND THE INTERNATIONAL BIKEBIKE CONFERENCE IN NEW ORLEANS. WE PARTNERED WITH NO HIPSTER LEFT BEHIND, RED BIKE GREEN AND MACC ON VARIOUS EVENTS, SUCH AS NHLB'S BLACK CAT ALLEYCAT, AND FOR THE SECOND SEASON, WE FIELDED A TEAM FOR THE GEORGIA CYCLOCROSS RACE SERIES.
(Grants $   ) If this amount includes foreign grants, check here ...MediumBullet		 28a 38,271
29
(Grants $   ) If this amount includes foreign grants, check here ...MediumBullet 		29a
30
(Grants $   ) If this amount includes foreign grants, check here ...MediumBullet 		30a
31 Other program services (describe in Schedule O)
(Grants $   ) If this amount includes foreign grants, check here...MediumBullet		 31a
32 Total program service expenses (add lines 28a through 31a).......... bullet 32 38,271
Part IV
List of Officers, Directors, Trustees, and Key Employees (list each one even if not compensated — see the instructions for Part IV)Check if the organization used Schedule O to respond to any question in this Part IV............
(a) Name and title (b) Average
hours per week
devoted to position		 (c)Reportable compensation
(Forms W-2/1099-MISC) (if not paid, enter -0-) 		(d) Health benefits, contributions to employee benefit plans,
and deferred compensation		 (e) Estimated amount
of other compensation
SCOTT EHARDTClick to see attachmentVICE PRESIDE 10.00 0    
STEPHEN SCHEINClick to see attachmentDIRECTOR 1.00 0    
ERIC JASKIEWICZClick to see attachmentTREASURER 10.00 0    
ROBERT BROWNClick to see attachmentPRESIDENT 10.00 0    
REBECCA SERNAClick to see attachmentDIRECTOR 1.00 0    
JOSEPH WILKINSONClick to see attachmentDIRECTOR 1.00 0    
TOMAS SANDSClick to see attachmentDIRECTOR 1.00 0    
PATRICK DAVISClick to see attachmentSECRETARY 10.00 0    
NORM ROBINSONClick to see attachmentDIRECTOR 1.00 0    
Form 990-EZ (2013)
Form 990-EZ (2013)
Page 3
Part V
Other Information
(Note the Schedule A and personal benefit contract statement requirements in the
instructions for Part V.) Check if the organization used Schedule O to respond to any question in this Part V.......
Yes
No
33
Did the organization engage in any significant activity not previously reported to the IRS? If "Yes," provide a detailed description of each activity in Schedule O ...................
33
 
No
34
Were any significant changes made to the organizing or governing documents? If "Yes," attach a conformed copy of the amended documents if they reflect a change to the organization’s name. Otherwise, explain the changeon Schedule O (see instructions) ..........................
34
 
No
35a
Did the organization have unrelated business gross income of $1,000 or more during the year from business activities (such as those reported on lines 2, 6a, and 7a, among others)? ............
35a
 
No
b
If "Yes," to line 35a, has the organization filed a Form 990-T for the year? If "No," provide an explanation in Schedule O
35b
 
 
c
Was the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization subject to section 6033(e) notice, reporting, and proxy tax requirements during the year? If "Yes," complete Schedule C, Part III
35c
 
No
36
Did the organization undergo a liquidation, dissolution, termination, or significant disposition of net assets during the year? If “Yes," complete applicable parts of Schedule N ................
36
 
No
37a
Enter amount of political expenditures, direct or indirect, as described in the instructions. bullet
37a
 
b
Did the organization file Form 1120-POL for this year?...................
37b
 
No
38a
Did the organization borrow from, or make any loans to, any officer, director, trustee, or key employee or were
any such loans made in a prior year and still outstanding at the end of the tax year covered by this return?..
38a
 
No
b
If “Yes," complete Schedule L, Part II and enter the total amount involved .
38b
 
39
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on line 9.......
39a
 
b
Gross receipts, included on line 9, for public use of club facilities.....
39b
 
40a
Section 501(c)(3) organizations. Enter amount of tax imposed on the organization during the year under:
section 4911 bullet   ; section 4912 bullet   ; section 4955 bullet  
b
Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in any section 4958 excess benefittransaction during the year, or did it engage in an excess benefit transaction in a prior year that has not been reported on any of its prior Forms 990 or 990-EZ? If “Yes," complete Schedule L, Part I ......
40b
 
No
c
Section 501(c)(3) and 501(c)(4) organizations. Enter amount of tax imposed on organization managers or disqualified persons during the year under sections 4912, 4955, and 4958...bullet  
d
Section 501(c)(3) and 501(c)(4) organizations. Enter amount of tax on line 40c reimbursed by the organization...........................bullet  
e
All organizations. At any time during the tax year, was the organization a party to a prohibited tax shelter transaction? If "Yes," complete Form 8886-T ......................
40e
 
No
41List the states with which a copy of this return is filed. bulletGA
42aThe organization's books are in care of bulletERIC JASKIEWICZ Telephone no. bullet (404) 392-4597
Located at bullet1270 CAROLINE STREET NE D120-392ATLANTA,GA ZIP + 4bullet30307
b
At any time during the calendar year, did the organization have an interest in or a signature or other authority over a financial account in a foreign country (such as a bank account, securities account, or other financial account)?
Yes
No
42b
 
No
If “Yes," enter the name of the foreign country: bullet
See the instructions for exceptions and filing requirements for Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts.
c
At any time during the calendar year, did the organization maintain an office outside the U.S.?
42c
 
No
If “Yes," enter the name of the foreign country: bullet
43.......bullet
and enter the amount of tax-exempt interest received or accrued during the tax year....bullet43
 
Yes
No
44a
Did the organization maintain any donor advised funds during the year? If "Yes," Form 990 must be completed instead of
Form 990-EZ................................
44a
 
No
b
Did the organization operate one or more hospital facilities during the year? If "Yes," Form 990 must be completedinstead of Form 990-EZ.............................
44b
 
No
c
Did the organization receive any payments for indoor tanning services during the year?.........
44c
 
No
d
If "Yes," to line 44c, has the organization filed a Form 720 to report these payments? If "No," provide an
explanation in Schedule O ............................
44d
 
 
45a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?.........
45a
 
No
45b
Did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," Form 990 and Schedule R may need to be completed instead of Form 990-EZ (see instructions)......................
45b
 
No
Form 990-EZ (2013)
Form 990-EZ (2013)
Page 4
Yes
No
46
Did the organization engage, directly or indirectly, in political campaign activities on behalf of or in opposition tocandidates for public office? If “Yes," complete Schedule C, Part I. ..............
46
 
No
Part VI
Section 501(c)(3) organizations only All section 501(c)(3) organizations must answer questions 47-49b and 52, and complete the tables for lines 50 and 51 Check if the organization used Schedule O to respond to any question in this Part VI ................
Yes
No
47
Did the organization engage in lobbying activities or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II .......................
47
 
No
48
Is the organization a school as described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E ..
48
 
No
49a
Did the organization make any transfers to an exempt non-charitable related organization?......
49a
 
No
b
If "Yes," was the related organization a section 527 organization?................
49b
 
 
50
Complete this table for the organization's five highest compensated employees (other than officers, directors, trustees and key employees) who each received more than $100,000 of compensation from the organization. If there is none, enter "None."
(a) Name and title of each employee (b) Average
hours per week
devoted to position		 (c) Reportable compensation
(Forms W-2/1099-MISC) 		(d) Health benefits, contributions to employee benefit plans, and deferred compensation (e) Estimated amount of other compensation
NONE
f
Total number of other employees paid over $100,000 .................bullet  

51
Complete this table for the organization's five highest compensated independent contractors who each received more than $100,000 of compensation from the organization. If there is none, enter "None."
(a) Name and business address of each independent contractor (b) Type of service (c) Compensation
NONE
d
Total number of other independent contractors each receiving over $100,000..........bullet  
52
Did the organization complete Schedule A? NOTE: All Section 501(c)(3) organizations and 4947(a)(1) nonexempt charitable trusts must attach a completed Schedule A ...............bullet
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
JumboBullet
Signature of officer Date
JumboBullet
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name bullet

Firm's EIN bullet
Firm's address bullet



Phone no.
May the IRS discuss this return with the preparer shown above? See instructions .........bullet
Form 990-EZ (2013)


Form 990-EZ, Special Condition Description:
Special Condition Description

Additional Data


Software ID:  
Software Version:  
SCHEDULE A
(Form 990 or 990EZ)

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.
right arrow Attach to Form 990 or Form 990-EZ. right arrow See separate instructions.
right arrow 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
SOPO BICYCLE COOPERATIVE INC
C/O SCOTT EHARDT
Employer identification number

83-0431387
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
f
g
(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) right arrow (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.") .... 26,602 76,600 32,541 28,887 31,723 196,353
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 26,602 76,600 32,541 28,887 31,723 196,353
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).. 63,683
6 Public support. Subtract line 5 from line 4. 132,670
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2009 (b) 2010 (c) 2011 (d) 2012 (e) 2013 (f) Total
7 Amounts from line 4.. 26,602 76,600 32,541 28,887 31,723 196,353
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... 209     81 4 294
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.)..       5,117 6,905 12,022
11 Total support (Add lines 7 through 10). 208,669
12
12
4
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.................................................right arrow
Section C. Computation of Public Support Percentage
14
14
63.580 %
15
15
58.840 %
16a
b
17a
b
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 ..................................................... right arrow
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) right arrow (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 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......            
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.            
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.)  
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2009 (b) 2010 (c) 2011 (d) 2012 (e) 2013 (f) Total
9 Amounts from line 6...            
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.)..            
14
Section C. Computation of Public Support Percentage
15
15
 
16
16
 
Section D. Computation of Investment Income Percentage
17
17
 
18
18
 
19a
b
20
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:  
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.
MediumBullet Attach to Form 990 or 990-EZ.
MediumBullet 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
SOPO BICYCLE COOPERATIVE INC
C/O SCOTT EHARDT
Employer identification number

83-0431387
Return Reference Explanation
FORM 990-EZ, PART I, LINE 16 EXPENSES CONFERENCES/MEETINGS 2,996 INSURANCE 1,743 DUES AND SUBSCRIPTIONS 450 FUNDRAISING EXPENSES 1,611 OTHER MISCELLANEOUS 1,751 SUPPLIES 8,441 LICENSE 30 NON-INVESTMENT DEPRECIATION 176 TOTAL 17,198
FORM 990-EZ, PART I, LINE 20 BOOK / TAX DEPRECIATION DIFFERENCE -228
FORM 990-EZ, PART II, LINE 24 EQUIPMENT 847 847 LESS ACCUMULATED DEPRECIATION 91 212 SHOP BUILDOUT 2,826 2,826 LESS ACCUMULATED DEPRECIATION 141 424 TOTAL 3,441 3,037
FORM 990-EZ, PART II, LINE 26 ACCOUNTS PAYABLE AND ACCRUED EXPENSES 1,739 1,635
FORM 990-EZ, PART III TO CREATE EQUITABLE ACCESS TO CYCLING BY PROVIDING NO OR LOW COST BICYCLE MAINTENANCE SERVICE AND EDUCATION.
FORM 990-EZ, PART III, LINE 28 IN 2013 APPROXIMATELY 1,500 VISITORS CAME THROUGH OUR DOORS DURING OPEN SHOP HOURS OF SOPO BICYCLE COOPERATIVE IN OUR FIRST FULL YEAR IN OUR NEW LOCATION, OUR VOLUNTEERS AND VISITORS REFURBISHED AND RETURNED MORE THAN 300 BIKES TO THE ROADS AND TRAILS OF ATLANTA. WE ADDED 57 NEW VOLUNTEERS. 2013 - A LOOK BACK IN 2013, CONTINUING PARTNERSHIPS AND INITIATIVES PLAYED A LARGE ROLE IN SOPO'S IMPACT. SOPO CONTINUED OUR LONG-STANDING PARTNERSHIP WITH THE ATLANTA BICYCLE COALITION (ABC). WE WORKED WITH ABC IN 2013 TO INSTALL 38 BIKE RACKS THROUGHOUT ATLANTA AS PART OF OUR BIKE THERE INITIATIVE, AND TO HELP PROMOTE AND ORGANIZE THE MOBILE SOCIAL, TERMINUS 5C, ATLANTA STREETS ALIVE AND THE FAMILY BIKE EXPO. FOR THE SECOND CONSECUTIVE YEAR, SOPO WELCOMED TWO YOUTH SUMMER INTERNS FROM THE INTERNATIONAL RESCUE COMMITTEE. THE INTERNS WORKED WITH SOPO VOLUNTEER MECHANICS TO LEARN THE BASICS OF BICYCLE TECHNOLOGY AND MAINTENANCE AND GAINED HANDS-ON SKILLS THEY CAN APPLY TO BENEFIT THEMSELVES AND THEIR COMMUNITY FOR YEARS TO COME. IN THE SUMMER, SIX SOPO VOLUNTEERS OBTAINED LEAGUE CYCLING INSTRUCTOR CERTIFICATION FROM THE LEAGUE OF AMERICAN BICYCLISTS. THESE VOLUNTEERS PUT THEIR CERTIFICATION TO USE BY TEACHING PEOPLE AROUND ATLANTA TO RIDE SAFELY, CONFIDENTLY AND LEGALLY. OUR INSTRUCTORS HAVE TAUGHT CLASSES AT WHITEFOORD COMMUNITY CENTER, TOOMER ELEMENTARY SCHOOL, KROC COMMUNITY CENTER, CENTER FOR HOPE, EDGEWOOD COMMUNITY GARDEN, THE EAST ATLANTA VILLAGE LIBRARY AND THE EAST ATLANTA VILLAGE AND GRANT PARK FARMER'S MARKETS. THE PROJECT WAS FUNDED BY A GRANT FROM THE EAST ATLANTA FOUNDATION. TWO OF SOPO'S MOST POPULAR EVENTS RETURNED IN 2013, AND WERE MORE SUCCESSFUL AND ENTERTAINING THAN EVER. IN THE SPRING, WE HELD THE NINTH EDITION OF BROKEN HEARTS AND BICYCLE PARTS, OUR ANNUAL FUNDRAISER AND CELEBRATION OF ATLANTA BIKE CULTURE. THE EVENT FEATURED AN ALLEYCAT- INSPIRED SCAVENGER HUNT, AN ALLEYCROSS RACE, LIVE BANDS, A SILENT AUCTION, GOLD SPRINTS, PRIZES AND LOTS OF FOOD. IN THE FALL, SOPO HOSTED THE SECOND EDITION OF ART BIKES. WE COMMISSIONED EIGHTEEN LOCAL ARTISTS TO CREATE WORKS USING BICYCLE FRAMES AS THEIR CANVAS. THE FRAMES WERE EXHIBITED AT BUSINESSES AROUND ATLANTA AND THEN AUCTIONED AT A CLOSING RECEPTION. HUNDREDS PEOPLE ATTENDED THE TWO EVENTS, AND SOPO RAISED OVER 4,000 BETWEEN THEM. AS PART OF OUR ON-GOING CHARITY BIKES PROGRAM, SOPO MADE A NUMBER OF TARGETED BICYCLE DONATIONS TO SOME GREAT LOCAL ORGANIZATIONS. WE GAVE FIFTEEN YOUTH-SIZED BICYCLES TO THE SOUTH ATLANTA BIKE SHOP, WHERE AREA CHILDREN LEARNED TO MAINTAIN AND RIDE THEM SAFELY AND CONFIDENTLY. WE DONATED A BIKE EACH TO PROJECT COMMUNITY CONNECTIONS AND MCINTOSH TRAIL COMMUNITY SERVICE BOARD, WHOSE CLIENTS USED THEM AS THEIR PRIMARY TRANSPORTATION FOR JOB-HUNTING AND COMMUTING TO WORK. AS IN PREVIOUS YEARS, WE PROVIDED BIKES TO ATLANTA HABITAT FOR HUMANITY FOR THEIR EARN-A-BIKE PROGRAM FOR HABITAT HOMEOWNERS. SOPO DONATION BIKES WERE ALSO USED AS FUNDRAISER PRIZES FOR PLYWOOD PEOPLE, BOND COMMUNITY BANK IN SUPPORT OF THE CHILDREN'S MIRACLE NETWORK, AND THE ABC. SOPO WAS ALSO HAPPY TO WORK WITH LIVING WALLS AND 7 STAGES THEATRE IN 2013. WE COLLABORATED WITH LIVING WALLS TO ORGANIZE A BIKE TOUR OF THE MANY MURALS THEY HAVE COMMISSIONED AROUND ATLANTA. THE TOURS GAVE NEIGHBORS A CHANCE TO INTERACT WITH SOME OF THE LIVING WALLS MURALS, AND PROMOTED CYCLING AS A MEANS OF ENJOYING THE CITY. FOR 7 STAGES, SOPO PROVIDED LOANER BIKES TO PARTICIPANTS IN THEIR YOUTH EXCHANGE PROGRAM, WHICH BROUGHT YOUNG PEOPLE FROM HOLLAND AND ISRAEL TO ATLANTA FOR A PERFORMING ARTS WORKSHOP IN THE SUMMER. AFTER A SUCCESSFUL RUN IN 2012, NEW BELGIUM BREWING'S TOUR DE FAT RETURNED TO ATLANTA IN THE 2013. SOPO CAME TOGETHER WITH ABC AND SORBA-ATLANTA TO HELP ORGANIZE ANOTHER AMAZING WEEKEND OF BIKES AND ENTERTAINMENT. FOR OUR PART, SOPO PLANNED AND OVERSAW A BIKE PARADE AROUND EAST ATLANTA AND RAISED OVER 600 FOR OUR ORGANIZATION. IN AN EFFORT TO RAISE AWARENESS FOR SOPO, AND CONTINUE OUR INTERACTION WITH ATLANTA'S CYCLING COMMUNITY, SOPO SENT REPRESENTATIVES TO THE GEORGIA BIKE SUMMIT IN ROSWELL AND THE INTERNATIONAL BIKEBIKE CONFERENCE IN NEW ORLEANS. WE PARTNERED WITH NO HIPSTER LEFT BEHIND, RED BIKE GREEN AND MACC ON VARIOUS EVENTS, SUCH AS NHLB'S BLACK CAT ALLEYCAT, AND FOR THE SECOND SEASON, WE FIELDED A TEAM FOR THE GEORGIA CYCLOCROSS RACE SERIES.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2013

Additional Data


Software ID:  
Software Version:  

TY 2013 CompensationExplanation
Name:
SOPO BICYCLE COOPERATIVE INC
C/O SCOTT EHARDT
EIN: 83-0431387
Person Name Explanation
SCOTT EHARDT  
STEPHEN SCHEIN  
ERIC JASKIEWICZ  
ROBERT BROWN  
REBECCA SERNA  
JOSEPH WILKINSON  
TOMAS SANDS  
PATRICK DAVIS  
NORM ROBINSON