Form990-PF
Click to see attachment

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
bulletDo not enter social security numbers on this form as it may be made public.
bulletGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0052
2020
Open to Public Inspection
For calendar year 2020, or tax year beginning 01-01-2020 , and ending 12-31-2020
Name of foundation
SPECIAL PEOPLE IN NEED
C/O SARAH LINSLEY
Number and street (or P.O. box number if mail is not delivered to street address)300 N LASALLE ST NO 4000
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
CHICAGO, IL60654
A Employer identification number

58-1483651
B Telephone number (see instructions)

(312) 715-5000
C bullet
G Check all that apply:

D 1. Foreign organizations, check here............. bullet
2. Foreign organizations meeting the 85%
test, check here and attach computation ...
bullet
E bullet
H Check type of organization:
F bullet
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)bullet$6,652,235
J Accounting method:
 
(Part I, column (d) must be on cash basis.)
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books
(b) Net investment
income
(c) Adjusted net
income
(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule)  
2 Check bullet.............
3 Interest on savings and temporary cash investments      
4 Dividends and interest from securities... 64,940 64,940  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 -72,870
b Gross sales price for all assets on line 6a 1,061,535
7 Capital gain net income (from Part IV, line 2)... 0
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule).......      
12 Total. Add lines 1 through 11........ -7,930 64,940  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 0 0   0
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule)......... 8,470 0   8,470
b Accounting fees (attach schedule)....... 35,112 26,334   8,778
c Other professional fees (attach schedule).... 33,981 1,118   32,863
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... 2,683 683   0
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... 78 63   15
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 80,324 28,198   50,126
25 Contributions, gifts, grants paid....... 178,550 178,550
26 Total expenses and disbursements. Add lines 24 and 25 258,874 28,198   228,676
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -266,804
b Net investment income (if negative, enter -0-) 36,742
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2020)
Form 990-PF (2020)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.)
Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing.............      
2 Savings and temporary cash investments......... 310,971 1,151,014 1,151,014
3 Accounts receivable bullet  
Less: allowance for doubtful accounts bullet        
4 Pledges receivable bullet  
Less: allowance for doubtful accounts bullet        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) bullet  
Less: allowance for doubtful accounts bullet        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule) 134 Click to see attachment33 33
b Investments—corporate stock (attach schedule)....... 2,994,016 Click to see attachment1,972,580 5,215,704
c Investments—corporate bonds (attach schedule)....... 318,893 Click to see attachment271,084 285,484
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 37,500 0 0
14 Land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
15 Other assets (describe bullet)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 3,661,514 3,394,711 6,652,235
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe bullet)    
23 Total liabilities (add lines 17 through 22)......... 0 0
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here bullet
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions........... 3,661,514 3,394,711
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here bullet
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........    
27 Paid-in or capital surplus, or land, bldg., and equipment fund    
28 Retained earnings, accumulated income, endowment, or other funds    
29 Total net assets or fund balances (see instructions)..... 3,661,514 3,394,711
30 Total liabilities and net assets/fund balances (see instructions). 3,661,514 3,394,711
Part III
Analysis of Changes in Net Assets or Fund Balances
1
Total net assets or fund balances at beginning of year—Part II, column (a), line 29 (must agree with end-of-year figure reported on prior year’s return) ...............
1
3,661,514
2
Enter amount from Part I, line 27a .....................
2
-266,804
3
Other increases not included in line 2 (itemize) bulletClick to see attachment
3
1
4
Add lines 1, 2, and 3 ..........................
4
3,394,711
5
Decreases not included in line 2 (itemize) bullet
5
0
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
3,394,711
Form 990-PF (2020)
Form 990-PF (2020)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.)
(b)
How acquired
P—Purchase
D—Donation
(c)
Date acquired
(mo., day, yr.)
(d)
Date sold
(mo., day, yr.)
1 a 27769.157 SH LONGLEAF PARTNERS FD P   2020-11-23
b 16139.926 SH LONGLEAF INTL FD P   2020-11-23
c $25M SHELL 4.735% P   2020-03-25
d $25M HEWLETT PACKARD 4.3% P   2020-07-27
e FNMA RETURN OF PRINCIPAL P   2020-12-31
ZOUNDS DEEMED WORTHLESS P   2020-12-31
CAPITAL GAINS DIVIDENDS P    
(e)
Gross sales price
(f)
Depreciation allowed
(or allowable)
(g)
Cost or other basis
plus expense of sale
(h)
Gain or (loss)
(e) plus (f) minus (g)
a 597,870   712,991 -115,121
b 261,467   308,705 -47,238
c 25,000   25,000 0
d 51,697   50,108 1,589
e 101   101 0
    37,500 -37,500
125,400     125,400
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l)
Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i)
F.M.V. as of 12/31/69
(j)
Adjusted basis
as of 12/31/69
(k)
Excess of col. (i)
over col. (j), if any
a       -115,121
b       -47,238
c       0
d       1,589
e       0
      -37,500
      125,400
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7
Bracket 2 -72,870
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 ...................
Bracket 3  
Part V
Qualification Under Section 4940(e) for Reduced Tax on Net Investment Income
SECTION 4940(e) REPEALED ON DECEMBER 20, 2019 - DO NOT COMPLETE
1 Reserved
(a)
Reserved
(b)
Reserved
(c)
Reserved
(d)
Reserved
2
Reserved...........................
2
3
Reserved...........................
3
4
Reserved...........................
4
5
Reserved...........................
5
6
Reserved...........................
6
7
Reserved...........................
7
8
Reserved,..........................
8
Form 990-PF (2020)
Form 990-PF (2020)
Page 4
Part VI
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)
1a Exempt operating foundations described in section 4940(d)(2), check here Bullet and enter “N/A" on line 1. Bracket for line 1a
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions)
b Reserved................................ 1 511
c All other domestic foundations enter 1.39% of line 27b. Exempt foreign organizations enter 4% of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2 0
3 Add lines 1 and 2........................... 3 511
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4 0
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 511
6 Credits/Payments:
a 2020 estimated tax payments and 2019 overpayment credited to 2020 6a 5,216
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 0
d Backup withholding erroneously withheld ........... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 5,216
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8 0
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......Bullet 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10 4,705
11 Enter the amount of line 10 to be: Credited to 2021 estimated taxBullet4,705 RefundedBullet 11 0
Part VII-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions
for the definition.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. bullet$ 0(2) On foundation managers.bullet$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.bullet$ 0
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
  • By language in the governing instrument, or
  • By state legislation that effectively amends the governing instrument so that no mandatory directions
  • that conflict with the state law remain in the governing instrument?................
    6
    Yes
     
    7
    Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
    and Part XV..................................
    7
    Yes
     
    8a
    Enter the states to which the foundation reports or with which it is registered (see instructions)
    bulletIL
    b
    If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
    General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
    8b
    Yes
     
    9
    Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
    or 4942(j)(5) for calendar year 2020 or the taxable year beginning in 2020? See the instructions for Part XIV.
    If "Yes," complete Part XIV .............................
    9
     
    No
    10
    Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
    and addresses. ...............................
    10
     
    No
    Form 990-PF (2020)
    Form 990-PF (2020)
    Page 5
    Part VII-A
    Statements Regarding Activities (continued)
    11
    At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
    meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............
    11
     
    No
    12
    Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
    advisory privileges? If "Yes," attach statement. See instructions.................
    12
     
    No
    13
    Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
    13
    Yes
     
    Website addressbulletN/A
    14
    The books are in care ofbulletSARAH M LINSLEY Telephone no.bullet (312) 715-5000

    Located atbullet300 N LASALLE ST SUITE 4000CHICAGOIL ZIP+4bullet60654
    15
    Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........bullet
    and enter the amount of tax-exempt interest received or accrued during the year ........bullet
    15
     
    16 At any time during calendar year 2020, did the foundation have an interest in or a signature or other authority over YesNo
    a bank, securities, or other financial account in a foreign country? .................
    16   No
    See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
    country bullet
    Part VII-B
    Statements Regarding Activities for Which Form 4720 May Be Required
    File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
    Yes
    No
    1a
    During the year did the foundation (either directly or indirectly):
    (1) Engage in the sale or exchange, or leasing of property with a disqualified person?
    (2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
    a disqualified person?......................
    (3) Furnish goods, services, or facilities to (or accept them from) a disqualified person?
    (4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person?
    (5) Transfer any income or assets to a disqualified person (or make any of either available
    for the benefit or use of a disqualified person)?...............
    (6) Agree to pay money or property to a government official? (Exception. Check "No"
    if the foundation agreed to make a grant to or to employ the official for a period
    after termination of government service, if terminating within 90 days.).......
    b
    If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
    section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ........
    1b
    Yes
     
    ........bullet
    c
    Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
    that were not corrected before the first day of the tax year beginning in 2020?.............
    1c
     
    No
    2
    Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
    operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
    a
    At the end of tax year 2020, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2020?.............
    If "Yes," list the years bullet20, 20, 20, 20
    b
    Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
    (relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
    to all years listed, answer "No" and attach statement—see instructions.) ..............
    2b
     
     
    c
    If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
    bullet20, 20, 20, 20
    3a
    Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
    any time during the year?......................
    b
    If "Yes," did it have excess business holdings in 2020 as a result of (1) any purchase by the foundation
    or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
    by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
    the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
    if the foundation had excess business holdings in 2020.)..................
    3b
     
     
    4a
    Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
    4a
     
    No
    b
    Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
    charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2020?
    4b
     
    No
    Form 990-PF (2020)
    Form 990-PF (2020)
    Page 6
    Part VII-B
    Statements Regarding Activities for Which Form 4720 May Be Required (continued)
    5a
    During the year did the foundation pay or incur any amount to:
    Yes
    No
    (1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))?
    (2) Influence the outcome of any specific public election (see section 4955); or to carry
    on, directly or indirectly, any voter registration drive?.............
    (3) Provide a grant to an individual for travel, study, or other similar purposes?
    (4) Provide a grant to an organization other than a charitable, etc., organization described
    in section 4945(d)(4)(A)? See instructions................
    (5) Provide for any purpose other than religious, charitable, scientific, literary, or
    educational purposes, or for the prevention of cruelty to children or animals?.....
    b
    If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
    Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ......
    5b
     
    No
    .........bullet
    c
    If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
    tax because it maintained expenditure responsibility for the grant?..........
    If "Yes," attach the statement required by Regulations section 53.4945–5(d).
    6a
    Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
    a personal benefit contract?.....................
    b
    Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....
    6b
     
    No
    If "Yes" to 6b, file Form 8870.
    7a
    At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
    b
    If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? ....
    7b
     
     
    8
    Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
    excess parachute payment during the year? .................
    Part VIII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors
    1 List all officers, directors, trustees, foundation managers and their compensation. See instructions
    (a) Name and address (b) Title, and average
    hours per week
    devoted to position
    (c) Compensation
    (If not paid, enter
    -0-)
    (d) Contributions to employee benefit plans and deferred compensation (e) Expense account,
    other allowances
    MOLLY M GERBAZ DIR/CHAIR
    0.50
    0 0 0
    PO BOX 1325
    CARBONDALE,CO81623
    LESLIE H MORNINGSTAR DIR/VP
    0.50
    0 0 0
    PO BOX 342
    VIRGINIA CITY,MT59755
    LARRY D GERBAZ DIR/VP
    0.50
    0 0 0
    PO BOX 1325
    CARBONDALE,CO81623
    GARY H KLINE DIRECTOR
    0.50
    0 0 0
    300 N LASALLE ST SUITE 4000
    CHICAGO,IL60654
    TERRY A SKWORCH DIRECTOR
    0.50
    0 0 0
    305 WYOMA LANE
    SCHAUMBURG,IL60193
    LYDIA T WHITEHEAD DIRECTOR
    0.50
    0 0 0
    4824 CHEVY CHASE BLVD
    CHEVY CHASE,MD20815
    LESLIE ANN GERBAZ-BLUE DIRECTOR
    0.50
    0 0 0
    1265 COUNTY ROAD 100
    CARBONDALE,CO81623
    ANNE K MORNINGSTAR DIRECTOR
    0.50
    0 0 0
    703 SOUTH THIRD WEST
    MISSOULA,MT59801
    SARAH M LINSLEY DIR/SECRETARY
    5.00
    0 0 0
    300 N LASALLE ST SUITE 4000
    CHICAGO,IL60654
    HEIDI KIMMEL DIRECTOR
    0.50
    0 0 0
    33 GAMBA DRIVE
    GLENWOOD SPRINGS,CO81601
    JERMEY GERBAZ DIRECTOR
    0.50
    0 0 0
    35 GAMBA DRIVE
    GLENWOOD SPRINGS,CO81601
    PATRICK J BITTERMAN TREASURER
    0.50
    0 0 0
    300 N LASALLE ST SUITE 4000
    CHICAGO,IL60654
    2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
    (a) Name and address of each employee paid more than $50,000 (b) Title, and average
    hours per week
    devoted to position
    (c) Compensation (d) Contributions to
    employee benefit
    plans and deferred
    compensation
    (e) Expense account,
    other allowances
    NONE
    Total number of other employees paid over $50,000...................bullet 0
    Form 990-PF (2020)
    Form 990-PF (2020)
    Page 7
    Part VIII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors (continued)
    3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
    (a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
    QUARLES & BRADY LLP LEGAL/ACCTG/MANAGEMENT 76,668
    300 N LASALLE ST SUITE 4000
    CHICAGO,IL60654
    Total number of others receiving over $50,000 for professional services.............bullet0
    Part IX-A
    Summary of Direct Charitable Activities
    List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
    1  
    2  
    3  
    4  
    Part IX-B
    Summary of Program-Related Investments (see instructions)
    Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
    1  
    2  
    All other program-related investments. See instructions.
    3  
    Total. Add lines 1 through 3.........................bullet0
    Form 990-PF (2020)
    Form 990-PF (2020)
    Page 8
    Part X
    Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)
    1
    Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
    purposes:
    a
    Average monthly fair market value of securities...................
    1a
    5,239,293
    b
    Average of monthly cash balances.......................
    1b
    350,444
    c
    Fair market value of all other assets (see instructions)................
    1c
    0
    d
    Total (add lines 1a, b, and c).........................
    1d
    5,589,737
    e
    Reduction claimed for blockage or other factors reported on lines 1a and
    1c (attach detailed explanation) .............
    1e
    0
    2
    Acquisition indebtedness applicable to line 1 assets..................
    2
    0
    3
    Subtract line 2 from line 1d.........................
    3
    5,589,737
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
    83,846
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
    5,505,891
    6
    Minimum investment return. Enter 5% of line 5..................
    6
    275,295
    Part XI
    Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow and do not complete this part.)
    1
    Minimum investment return from Part X, line 6....................
    1
    275,295
    2a
    Tax on investment income for 2020 from Part VI, line 5......
    2a
    511
    b
    Income tax for 2020. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    511
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    274,784
    4
    Recoveries of amounts treated as qualifying distributions................
    4
    0
    5
    Add lines 3 and 4............................
    5
    274,784
    6
    Deduction from distributable amount (see instructions).................
    6
    0
    7
    Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XIII, line 1 ...
    7
    274,784
    Part XII
    Qualifying Distributions (see instructions)
    1
    Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
    a
    Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
    1a
    228,676
    b
    Program-related investments—total from Part IX-B..................
    1b
    0
    2
    Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
    purposes...............................
    2
     
    3
    Amounts set aside for specific charitable projects that satisfy the:
    a
    Suitability test (prior IRS approval required)....................
    3a
     
    b
    Cash distribution test (attach the required schedule) .................
    3b
     
    4
    Qualifying distributions. Add lines 1a through 3b. Enter here and on Part V, line 8, and Part XIII, line 4
    4
    228,676
    5
    Foundations that qualify under section 4940(e) for the reduced rate of tax on net investment
    income. Enter 1% of Part I, line 27b. See instructions.................
    5
    0
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
    228,676
    Note: The amount on line 6 will be used in Part V, column (b), in subsequent years when calculating whether the foundation qualifies for
    the section 4940(e) reduction of tax in those years.
    Form 990-PF (2020)
    Form 990-PF (2020)
    Page 9
    Part XIII
    Undistributed Income (see instructions)
    (a)
    Corpus
    (b)
    Years prior to 2019
    (c)
    2019
    (d)
    2020
    1 Distributable amount for 2020 from Part XI, line 7 274,784
    2 Undistributed income, if any, as of the end of 2020:
    a Enter amount for 2019 only....... 218,372
    b Total for prior years:20, 20, 20 0
    3 Excess distributions carryover, if any, to 2020:
    a From 2015......  
    b From 2016......  
    c From 2017......  
    d From 2018......  
    e From 2019......  
    fTotal of lines 3a through e........ 0
    4Qualifying distributions for 2020 from Part
    XII, line 4: bullet$ 228,676
    a Applied to 2019, but not more than line 2a 218,372
    b Applied to undistributed income of prior years
    (Election required—see instructions).....
    0
    c Treated as distributions out of corpus (Election
    required—see instructions)........
    0
    d Applied to 2020 distributable amount..... 10,304
    e Remaining amount distributed out of corpus 0
    5 Excess distributions carryover applied to 2020. 0 0
    (If an amount appears in column (d), the
    same amount must be shown in column (a).)
    6Enter the net total of each column as
    indicated below:
    a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5 0
    b Prior years’ undistributed income. Subtract
    line 4b from line 2b ..........
    0
    c Enter the amount of prior years’ undistributed
    income for which a notice of deficiency has
    been issued, or on which the section 4942(a)
    tax has been previously assessed......
    0
    d Subtract line 6c from line 6b. Taxable amount
    —see instructions ...........
    0
    e Undistributed income for 2019. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............
    0
    f Undistributed income for 2020. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2021 ..........
    264,480
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (Election may
    be required - see instructions) .......
    0
    8 Excess distributions carryover from 2015 not
    applied on line 5 or line 7 (see instructions) ...
    0
    9Excess distributions carryover to 2021.
    Subtract lines 7 and 8 from line 6a ......
    0
    10 Analysis of line 9:
    a Excess from 2016....  
    b Excess from 2017....  
    c Excess from 2018....  
    d Excess from 2019....  
    e Excess from 2020....  
    Form 990-PF (2020)
    Form 990-PF (2020)
    Page 10
    Part XIV
    Private Operating Foundations (see instructions and Part VII-A, question 9)
    1a If the foundation has received a ruling or determination letter that it is a private operating
    foundation, and the ruling is effective for 2020, enter the date of the ruling....... bullet
     
    b Check box to indicate whether the organization is a private operating foundation described in section or
    2a Enter the lesser of the adjusted net
    income from Part I or the minimum
    investment return from Part X for each
    year listed ..........
    Tax year Prior 3 years (e) Total
    (a) 2020 (b) 2019 (c) 2018 (d) 2017
             
    b 85% of line 2a .........          
    c Qualifying distributions from Part XII,
    line 4 for each year listed .....
             
    d Amounts included in line 2c not used directly
    for active conduct of exempt activities ..........
             
    e Qualifying distributions made directly
    for active conduct of exempt activities.
    Subtract line 2d from line 2c ....
             
    3 Complete 3a, b, or c for the
    alternative test relied upon:
    a “Assets" alternative test—enter:
    (1) Value of all assets ......          
    (2) Value of assets qualifying
    under section 4942(j)(3)(B)(i)
             
    b “Endowment" alternative test— enter 2/3
    of minimum investment return shown in
    Part X, line 6 for each year listed...
             
    c “Support" alternative test—enter:
    (1) Total support other than gross
    investment income (interest,
    dividends, rents, payments
    on securities loans (section
    512(a)(5)), or royalties) ....
             
    (2) Support from general public
    and 5 or more exempt
    organizations as provided in
    section 4942(j)(3)(B)(iii)....
             
    (3) Largest amount of support
    from an exempt organization
             
    (4) Gross investment income          
    Part XV
    Supplementary Information (Complete this part only if the foundation had $5,000 or more in
    assets at any time during the year—see instructions.)
    1Information Regarding Foundation Managers:
    aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
    before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
    bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
    ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
    2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
    Check here bullet
    aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
    SARAH M LINSLEY
    300 N LASALLE ST SUITE 4000
    CHICAGO,IL60654
    (312) 715-5000
    bThe form in which applications should be submitted and information and materials they should include:
    SEE GRANT GUIDELINES, ATTACHED AS GENERAL EXPLANATION STATEMENTS 12 AND 13
    cAny submission deadlines:
    SEE GRANT GUIDELINES, ATTACHED AS GENERAL EXPLANATION STATEMENTS 12 AND 13
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    SEE GRANT GUIDELINES, ATTACHED AS GENERAL EXPLANATION STATEMENTS 12 AND 13
    Form 990-PF (2020)
    Form 990-PF (2020)
    Page 11
    Part XV
    Supplementary Information (continued)
    3 Grants and Contributions Paid During the Year or Approved for Future Payment
    Recipient If recipient is an individual,
    show any relationship to
    any foundation manager
    or substantial contributor
    Foundation
    status of
    recipient
    Purpose of grant or
    contribution
    Amount
    Name and address (home or business)
    aPaid during the year
    A NEW LEAF
    2306 SOUTH 1ST PLACE
    BROKEN ARROW,OK74012
    NONE PC GENERAL 2,500
    ABILITY CONSULTANTS
    419 CEDAR STREET 6
    CORTEZ,CO81321
    NONE PC GENERAL 2,000
    ABILITY FOUND
    2324 S CONSTITUTION BLVD WEST
    VALLEY CITY,UT84119
    NONE PC GENERAL 7,000
    ACCESS LIVING
    115 WEST CHICAGO AVENUE
    CHICAGO,IL60654
    NONE PC GENERAL 2,000
    ALICE LLOYD COLLEGE
    100 PURPOSE ROAD
    PIPPA PASSES,KY41844
    NONE PC GENERAL 3,500
    AMBLESIDE AT SKYLARK
    2195 COUNTY ROAD 154
    GLENWOODS SPRINGS,CO81601
    NONE PC GENERAL 6,000
    ANIXTER CENTER
    6610 N CLARK
    CHICAGO,IL60626
    NONE PC GENERAL 2,500
    ANSONIA MUSIC OUTREACH
    330 WADSWORTH AVENUE 2G
    NEW YORK,NY10040
    NONE PC GENERAL 3,000
    BORN DANCING
    812 W181ST
    NEW YORK,NY10033
    NONE PC GENERAL 3,000
    CAMP POSSIBILITIES
    400 HOLIDAY TRAILS LANE
    CHARLOTTESVILLE,VA22903
    NONE PC GENERAL 2,800
    CAN DO CANINES ASSISTANCE DOGS
    9440 SCIENCE CENTER DRIVE
    NEW HOPE,MN55428
    NONE PC GENERAL 3,500
    CANINE SUPPORT TEAMS
    26500 SCOTT ROAD
    MENIFEE,CA92584
    NONE PC GENERAL 3,500
    CATCHING THE DREAM
    8200 MOUNTAIN ROAD NE SUITE 203
    ALBUQUERQUE,NM87110
    NONE PC GENERAL 5,000
    CENTER FOR HEARING & SPEECH
    9835 MANCHESTER ROAD
    ST LOUIS,MO63119
    NONE PC GENERAL 3,000
    CENTER FOR MUSIC FOR PEOPLE WITH DISABILITIES
    415 WEST CENTRAL AVENUE
    MISSOULA,MT59801
    NONE PC GENERAL 4,000
    CHESAPEAKE THERAPAPEUTIC RIDING
    PO BOX 475
    ABINGDON,MD21009
    NONE PC GENERAL 3,000
    COMMUNITY PREPARATORY SCHOOL
    135 PRAIRIE AVE
    PROVIDENCE,RI02905
    NONE PC GENERAL 2,000
    DELORES PLACE
    6151 S MICHIGAN AVE
    CHICAGO,IL60637
    NONE PC GENERAL 750
    DISABLED PATRIOTS FUND
    10767 W 163RD PLACE
    ORLAND PARK,IL60467
    NONE PC GENERAL 4,000
    DONKA INC
    400 NORTH COUNTY FARM ROAD
    WHEATON,IL60187
    NONE PC GENERAL 3,000
    ELIM CHRISTIAN SERVICES
    13020 S CENTRAL AVENUE
    CRESTWOOD,IL60418
    NONE PC GENERAL 2,000
    ELMHURST COLLEGE-MARIA OHLROGGE
    190 PROSPECT AVENUE
    ELMHURST,IL60126
    NONE PC GENERAL 2,500
    EQUINE-ASSISTED THERAPIES OF SOUTH FLORIDA INC
    PO BOX 273542
    BOCA RATON,FL33427
    NONE PC GENERAL 2,000
    FEED MY SHEEP
    1004 GRAND AVE
    GLENWOODS SPRINGS,CO81601
    NONE PC GENERAL 3,000
    FREE WHEELCHAIR MISSION
    15279 ALTON PARKWAY STE 300
    IRVINE,CA92618
    NONE PC GENERAL 3,000
    FRIEDMAN PLACE
    5527 NORTH MAPLEWOOD
    CHICAGO,IL60625
    NONE PC GENERAL 2,500
    GIGI'S PLAYHOUSE
    15954 S HARLEM AVE
    TINLEY PARK,IL60477
    NONE PC GENERAL 2,000
    HAVEN
    PO BOX 752
    BOZEMAN,MT59771
    NONE PC GENERAL 3,000
    HELP CENTER
    421 E CENTER STREET
    BOZEMAN,MT59715
    NONE PC GENERAL 3,000
    HENRY FORD COMMUNITY COLLEGE - RADIANCE DUPREE
    5101 EVERGREEN ROAD
    DEARBORN,MI48128
    NONE PC GENERAL 3,000
    INTERNATIONAL HEARING DOG INC
    5901 EAST 89TH AVENUE
    HENDERSON,CO80640
    NONE PC GENERAL 3,500
    KICKING IT BACK
    PO BOX 1232
    BEECHER,IL60401
    NONE PC GENERAL 2,000
    LIFT-UP
    800 RIALROAD AVENUE
    RIFLE,CO81650
    NONE PC GENERAL 3,000
    LITTLE BIT THERAPEUTIC RIDING CENTER
    18675 NE 106TH STREET
    REDMOND,WA98052
    NONE PC GENERAL 2,500
    MANNA FOOD CENTER
    12301 OLD COLUMBIA PIKE SUITE 200
    SILVER SPRINGS,MD20904
    NONE PC GENERAL 3,000
    MARTHA'S TABLE
    PO BOX 97260
    WASHINGTON,DC20090
    NONE PC GENERAL 3,000
    MOUNTAIN STATES LEGAL FOUNDATION
    2596 SOUTH LEWIS WAY
    LAKEWOOD,CO80227
    NONE PC GENERAL 4,000
    PATHAWAYS OF INIATIVES
    PO BOX 3376
    MONTGOMERY,AL36109
    NONE PC GENERAL 4,500
    POST POLIO SUPPORT GROUP OF MAINE
    674 HALLOWELL LITCHFIELD ROAD
    WEST GARDNER,ME04345
    NONE PC GENERAL 3,000
    PROVIDENCE ST MED SCHOOL
    119 SOUTH CENTRAL PARK BLVD
    CHICAGO,IL60624
    NONE PC GENERAL 3,000
    RETURN TO DIRT
    RED CLIFF CIRCLE
    GLENWOODS SPRINGS,CO81601
    NONE PC GENERAL 2,500
    RIDE TO WALK
    720 SUNRISE AVE SUITE D110
    ROSEVILLE,CA95661
    NONE PC GENERAL 3,500
    RMH SERVICES
    1933 4TH STREET
    BREMERTON,WA98337
    NONE PC GENERAL 3,000
    ROSELAND TRAINING CENTER
    235 EAST 136TH PLACE
    CHICAGO,IL60827
    NONE PC GENERAL 3,000
    SECOND SENSE
    65 E WACKER DRIVE SUITE 1010
    CHICAGO,IL60601
    NONE PC GENERAL 2,500
    SIMPLE CHANGES THERAPEUTIC RIDING CNTR
    PO BOX 991
    LORTON,VA22199
    NONE PC GENERAL 3,500
    SO OTHERS MAY EAT
    71 O STREET NW
    WASHINGTON,DC20001
    NONE PC GENERAL 3,000
    SOUTHERN METHODIST COLLEGE
    541 BROUGHTON STREET
    ORANGEBURG,SC29115
    NONE PC GENERAL 3,000
    STILL POINT THEATRE COLLECTIVE
    4300 N HERMITAGE
    CHICAGO,IL60613
    NONE PC GENERAL 3,000
    SUMMIT ASSISTANCE DOGS
    PO BOX 699
    ANACORTES,WA98221
    NONE PC GENERAL 3,500
    TELLIN TALES THEATER
    36 E RANDOLPH ST 1006
    CHICAGO,IL60601
    NONE PC GENERAL 2,500
    THEATRE ADVENTURE INC
    PO BOX 2264
    BRATTLEBORO,VT05303
    NONE PC GENERAL 2,000
    TOTALLY POSITIVE PRODUCTIONS INC
    7157 S PRINCETON AVENUE
    CHICAGO,IL60621
    NONE PC GENERAL 2,500
    TUESDAYS CHILD
    3633 N CALIFORNIA AVE
    CHICAGO,IL60618
    NONE PC GENERAL 1,500
    UCP WHEELS FOR HUMANITY
    9509 VASSAR AVE SUITE A
    CHATSWORTH,CA91311
    NONE PC GENERAL 3,000
    UNIVERSITY OF THE CUMBERLANDS
    6191 COLLEGE STATION DRIVE
    WILLIAMSBURG,KY40769
    NONE PC GENERAL 3,500
    VERMONT ASSOCIATION FOR THE BLIND AND VISUALLY IMPAIRED
    60 KIMBALL AVENUE
    SOUTH BURLINGTON,VT05403
    NONE PC GENERAL 1,000
    VIA
    1170 MAIN STREET
    BUFFALO,NY14209
    NONE PC GENERAL 2,500
    WELLSPRING
    16742 LAMPHERE
    DETROIT,MI48219
    NONE PC GENERAL 3,000
    WOMENS RESOURCE CENTER OF DILLON
    PO BOX 888
    DILLON,MT59725
    NONE PC GENERAL 3,000
    Total .................................bullet 3a 178,550
    bApproved for future payment
    Total .................................bullet 3b 0
    Form 990-PF (2020)
    Form 990-PF (2020)
    Page 12
    Part XVI-A
    Analysis of Income-Producing Activities
    Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
    Related or exempt
    function income
    (See instructions.)
    1Program service revenue: (a)
    Business code
    (b)
    Amount
    (c)
    Exclusion code
    (d)
    Amount
    a
    b
    c
    d
    e
    f
    gFees and contracts from government agencies          
    2 Membership dues and assessments....          
    3 Interest on savings and temporary cash
    investments ...........
             
    4 Dividends and interest from securities....     14 64,940  
    5 Net rental income or (loss) from real estate:
    aDebt-financed property......          
    bNot debt-financed property.....          
    6 Net rental income or (loss) from personal property          
    7 Other investment income.....          
    8 Gain or (loss) from sales of assets other than
    inventory ............
        18 -72,870  
    9 Net income or (loss) from special events:          
    10 Gross profit or (loss) from sales of inventory          
    11 Other revenue: a
    b
    c
    d
    e
    12 Subtotal. Add columns (b), (d), and (e).. 0 -7,930 0
    13Total. Add line 12, columns (b), (d), and (e)..................
    13
    -7,930
    (See worksheet in line 13 instructions to verify calculations.)
    Part XVI-B
    Relationship of Activities to the Accomplishment of Exempt Purposes
    Line No.
    DownArrow
    Explain below how each activity for which income is reported in column (e) of Part XVI-A contributed importantly to
    the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
    instructions.)
    Form 990-PF (2020)
    Form 990-PF (2020)
    Page 13
    Part XVII
    Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
    1
    Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
    Yes
    No
    a
    Transfers from the reporting foundation to a noncharitable exempt organization of:
    (1) Cash...................................
    1a(1)
     
    No
    (2) Other assets.................................
    1a(2)
     
    No
    b
    Other transactions:
    (1) Sales of assets to a noncharitable exempt organization....................
    1b(1)
     
    No
    (2) Purchases of assets from a noncharitable exempt organization..................
    1b(2)
     
    No
    (3) Rental of facilities, equipment, or other assets.......................
    1b(3)
     
    No
    (4) Reimbursement arrangements...........................
    1b(4)
     
    No
    (5) Loans or loan guarantees.............................
    1b(5)
     
    No
    (6) Performance of services or membership or fundraising solicitations................
    1b(6)
     
    No
    c
    Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
    1c
     
    No
    d
    If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
    of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
    in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
    (a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
    2a
    Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
    described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........
    b
    If "Yes," complete the following schedule.

    (a) Name of organization (b) Type of organization (c) Description of relationship
    Sign Here
    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 taxpayer) is based on all information of which preparer has any knowledge.
    Bullet Bullet
    May the IRS discuss this return
    with the preparer shown below?
    See instructions.
    Signature of officer or trustee Date Title
    Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date PTIN
    Firm's name SmallBullet
    Firm's EIN SmallBullet
    Firm's address SmallBullet


    Phone no.
    Form 990-PF (2020)
    Additional Data


    Software ID:  
    Software Version:  


    Form 990PF - Special Condition Description:
    Special Condition Description

    TY 2020 AccountingFeesSchedule
    Name:
    SPECIAL PEOPLE IN NEED
     
    C/O SARAH LINSLEY
    EIN:
    58-1483651
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    QUARLES & BRADY-INVESTMENT ADMINISTRATION & ACCOUNTING 35,112 26,334   8,778

    TY 2020 GeneralExplanationAttachment
    Name:
    SPECIAL PEOPLE IN NEED
     
    C/O SARAH LINSLEY
    EIN:
    58-1483651
    Identifier Return Reference Explanation
      FORM 990PF PAGE 10 PART XV LINE 2B, 2C AND 2D GUIDELINES GRANTS TO ORGANIZATIONS*GENERAL SPECIAL PEOPLE IN NEED ("SPIN") MAKES GRANTS TO QUALIFYING CHARITABLE ORGANIZATIONS. SPIN WILL MAKE A GRANT TO AN ORGANIZATION ONLY IF THERE IS A STRONG SHOWING OF NEED. SINCE SPIN'S FUNDS ARE LIMITED, GRANTS CANNOT BE MADE TO ALL QUALIFIED ORGANIZATIONS THAT APPLY FOR SPIN GRANTS. AT PRESENT THE NUMBER OF GRANT INQUIRIES BEING RECEIVED BY SPIN SUBSTANTIALLY EXCEEDS THE NUMBER OF GRANTS THAT SPIN HAS THE FINANCIAL CAPACITY TO MAKE. THE BOARD OF DIRECTORS OF SPECIAL PEOPLE IN NEED ("SPIN") HAS ADOPTED THE FOLLOWING GUIDELINES FOR THE MAKING OF GRANTS TO ORGANIZATIONS. 1. SPIN WILL MAKE GRANTS ONLY TO ORGANIZATIONS THAT HAVE RECEIVED TAX-EXEMPT DETERMINATION LETTERS FROM THE INTERNAL REVENUE SERVICE UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. 2. SPIN WILL AWARD GRANTS PRINCIPALLY TO QUALIFIED ORGANIZATIONS OPERATING IN THE FIELDS OF EDUCATION, HEALTH, AND ASSISTANCE TO PERSONS WHO ARE DISABLED, ALTHOUGH SPIN WILL ALSO SUPPORT OTHER TYPES OF QUALIFYING ORGANIZATIONS. IT IS TO BE UNDERSTOOD, HOWEVER, THAT SPIN, AS A RELATIVELY SMALL GRANT-MAKING FOUNDATION, CAN NOT RESPOND FAVORABLY TO ALL GRANT APPLICATIONS AND ITS GRANTS TYPICALLY DO NOT EXCEED $2,000 TO $4,000. 3. SPIN IN GENERAL WILL NOT MAKE GRANTS TO VERY LARGE ORGANIZATIONS (OTHER THAN EDUCATIONAL INSTITUTIONS FOR SPECIFIC SCHOLARSHIP PURPOSES). 4. IN GENERAL THE BOARD OF DIRECTORS WILL VIEW A GRANT REQUEST FROM A QUALIFYING ORGANIZATION FAVORABLY IF THE GRANT REQUEST INDICATES THE FOLLOWING: (I) THAT THERE IS A STRONG NEED FOR THE PROGRAM OR SERVICE WHICH IS THE SUBJECT OF THE GRANT REQUEST, (II) THAT THE ORGANIZATION HAS THE ABILITY TO MEET THE NEED EFFECTIVELY; (III) THAT THE ORGANIZATION IS OPERATED IN A COST-EFFECTIVE MANNER; AND (IV) THAT, IF DEEMED RELEVANT, THE ORGANIZATION MAKES EFFECTIVE USE OF VOLUNTEERS IN APPROPRIATE CIRCUMSTANCES. IN ADDITION, PARTICULAR EMPHASIS WILL BE GIVEN IN EVALUATING GRANT REQUESTS AS TO WHETHER THE PROJECT OR PROGRAM EITHER ENABLES NEEDY PEOPLE TO HELP THEMSELVES OR UTILIZES INNOVATIVE APPROACHES WITH RESPECT TO ADDRESSING PROBLEM AREAS. NO GRANTS OF THE FOLLOWING TYPES IN GENERAL WILL BE MADE:1. GRANTS FOR ENDOWMENT PURPOSES,2. GRANTS TO ORGANIZATIONS THAT HAVE AS MAJOR ACTIVITIES THE INFLUENCING OF LEGISLATION,3. GRANTS TO ORGANIZATIONS THAT ENGAGE IN POLITICAL ACTIVITIES,4. GRANTS TO CULTURAL GROUPS EXCEPT WITH RESPECT TO PROGRAMS TO HELP THE DISABLED OR THE ECONOMICALLY DISADVANTAGED,5. GRANTS TO DAY CARE CENTERS OR NURSERY SCHOOLS,6. GRANTS TO ORGANIZATIONS OR INSTITUTIONS LOCATED OUTSIDE THE UNITED STATES,7. GRANTS TO COLLEGES AND UNIVERSITIES EXCEPT WITH RESPECT TO SCHOLARSHIPS, AND8. GRANTS TO VERY LARGE NATIONAL CHARITABLE ORGANIZATIONS (OTHER THAN EDUCATIONAL INSTITUTIONS FOR SCHOLARSHIP PURPOSES).ALSO, ALTHOUGH SPIN IN THE PAST HAD MADE MANY GRANTS TO ORGANIZATIONS THAT PROVIDE SERVICES TO THE DEVELOPMENTALLY DISABLED, BECAUSE THIS AREA WAS NOT WITHIN THE ORIGINAL FOCUS OF SPIN AND BECAUSE THE DEMANDS ON SPIN'S VERY LIMITED RESOURCES HAVE BEEN SO GREAT, GRANTS TO THIS TYPE OF ORGANIZATION MAY BE LIMITED.APPLICATIONS NO PRESCRIBED FORM OF APPLICATION FOR GRANTS IS REQUIRED. APPLICATIONS MAY BE SUBMITTED AT ANY TIME. EACH APPLICATION MUST, HOWEVER, INCLUDE THE FOLLOWING: 1. COPY OF TAX-EXEMPT LETTER AND STATEMENT THAT THE ORGANIZATION IS A PUBLIC CHARITY AND NOT A PRIVATE FOUNDATION AND STATEMENT BY THE ORGANIZATION THAT THERE HAS BEEN NO ADVERSE CHANGE IN THIS CLASSIFICATION; 2. RELEVANT FINANCIAL INFORMATION; 3. STATEMENT OF NEED IN THE FORM OF A LETTER; 4. LIST OF MEMBERS OF BOARD OF DIRECTORS; 5. NUMBER OF FULL TIME EMPLOYEES; AND 6. OTHER MATERIALS, BROCHURES, ARTICLES, ANNUAL REPORTS, ETC. THAT MAY BE DEEMED BY APPLICANT ORGANIZATION TO BE RELEVANT. FOLLOWING THE INITIAL REVIEW OF AN APPLICATION, SPIN MAY REQUEST ADDITIONAL MATERIALS AND INFORMATION. APPLICATIONS FOR GRANTS SHOULD BE SUBMITTED TO: MS. SARAH M. LINSLEY SPECIAL PEOPLE IN NEED 300 NORTH LASALLE STREET SUITE 4000 CHICAGO, ILLINOIS 60654SELECTION PROCEDURES APPROVAL. NO GRANTS FOR THE BENEFIT OF ORGANIZATIONS WILL BE MADE UNLESS SUCH GRANTS ARE APPROVED BY THE BOARD OF DIRECTORS (OR A COMMITTEE THEREOF) AND FINAL DECISIONS RELATING TO ALL GRANTS TO ORGANIZATIONS WILL BE MADE BY THE BOARD OF DIRECTORS (OR A COMMITTEE THEREOF). SELECTION OF GRANT BENEFICIARIES IS MADE BY SPIN ON THE BASIS OF CRITERIA REASONABLY RELATED TO THE PURPOSES OF THE GRANT, INCLUDING THE MERITS OF THE PROPOSAL, THE CREDENTIALS OF THE POTENTIAL BENEFICIARY OF A GRANT, THE RELATIONSHIP OF THE PROPOSAL TO SPIN'S PURPOSES AND THE AREAS OF SPIN'S PRIMARY CONCERN AND FOCUS AND ITS PRIORITY IN RELATION TO OTHER DEMANDS ON SPIN'S FUNDS. REVIEW OF APPLICATIONS. THE SECRETARY OR THE SECRETARY'S DESIGNEE WILL INITIALLY REVIEW EACH GRANT APPLICATION SUBMITTED. BECAUSE THE NUMBER OF GRANT APPLICATIONS SUBSTANTIALLY EXCEEDS THE NUMBER OF GRANTS THAT SPIN CAN MAKE EACH YEAR, IT IS RECOGNIZED THAT SPECIAL PROCEDURES MUST BE IMPLEMENTED TO DEAL WITH THE HEAVY VOLUME OF GRANT REQUESTS. IN THIS CONNECTION, THE SECRETARY OR THE SECRETARY'S DESIGNEE IS AUTHORIZED TO TAKE ANY ONE OF THE FOLLOWING ADMINISTRATIVE ACTIONS: 1. TO REJECT THE APPLICATION. 2. TO ASK FOR ADDITIONAL INFORMATION TO THE EXTENT THAT ALL REQUIRED INFORMATION HAS NOT AT SUCH TIME BEEN SUBMITTED. 3. TO SUBMIT TO THE BOARD OF DIRECTORS THE PROPOSAL FOR THE BOARD OF DIRECTORS' CONSIDERATION.BECAUSE OF THE SUBSTANTIAL VOLUME OF GRANTS BEING RECEIVED RELATIVE TO SPIN'S GRANT-MAKING CAPABILITY, IT IS RECOGNIZED THAT THE "SCREENING" OF GRANTS MUST BE EXPEDITED AND IN THIS CONNECTION GRANT APPLICATIONS MAY BE REJECTED ADMINISTRATIVELY AS SET FORTH ABOVE FOR ANY OF THE FOLLOWING REASONS: 1. BECAUSE THE GRANT IS OUTSIDE THE PRIMARY FOCUS AND PURPOSES OF SPIN 2. BECAUSE THE ORGANIZATION IS A FOREIGN ORGANIZATION. 3. BECAUSE OTHER GRANT APPLICATIONS ARE DEEMED TO BE MORE WORTHY. 4. BECAUSE OTHER POTENTIAL DONEE ORGANIZATIONS HAVE ATTRIBUTES WHICH CAUSE THEIR GRANT APPLICATIONS TO HAVE A HIGHER PRIORITY FROM SPIN'S STANDPOINT. IF A DECISION BY THE BOARD OF DIRECTORS IS MADE TO MAKE A GRANT, A DETERMINATION OF THE AMOUNT OF THE GRANT WILL BE MADE BASED ON THE AMOUNT REQUESTED, THE GRANT'S PRIORITY IN RELATION TO OTHER DEMANDS ON SPIN'S LIMITED FUNDS, AND OTHER FACTORS DEEMED RELEVANT. GRANT AWARDS. GRANTS MAY BE MADE AT ANY TIME DURING THE YEAR. THE PURPOSE OF EACH GRANT WILL BE SET FORTH IN A LETTER SENT TO THE DONEE ORGANIZATION. PLEASE NOTE THAT A SEPARATE SET OF GUIDELINES APPLIES TO GRANTS TO EDUCATIONAL INSTITUTIONS FOR SCHOLARSHIP PURPOSES.
      FORM 990PF PAGE 10 PART XV LINE 2B, 2C AND 2D SCHOLARSHIP GRANTS TO EDUCATIONAL INSTITUTIONS FOR THE BENEFIT OF DESIGNATED STUDENTS GRANTS FOR BENEFIT OF INDIVIDUALS FOR OTHER THAN SCHOLARSHIP PURPOSES GUIDELINES AND RULESINTRODUCTION SPECIAL PEOPLE IN NEED ("S.P.I.N."), IN ADDITION TO MAKING GRANTS TO SELECTED QUALIFYING CHARITABLE ORGANIZATIONS FOR OTHER THAN SCHOLARSHIP PURPOSES, WILL PROVIDE SUPPORT IN THE FORM OF A LIMITED NUMBER OF SCHOLARSHIP GRANTS TO EDUCATIONAL INSTITUTIONS FOR THE BENEFIT OF STUDENTS WITH DISABILITIES AND STUDENTS WHO ARE NOT DISABLED BUT WHO HAVE HAD TO OVERCOME EXTREMELY DIFFICULT CIRCUMSTANCES. SINCE S.P.I.N.'S FUNDS ARE LIMITED, S.P.I.N. CANNOT RESPOND FAVORABLY TO ALL APPLICATIONS WITH RESPECT TO QUALIFIED STUDENTS. AT PRESENT THE NUMBER OF SCHOLARSHIP GRANT REQUESTS BEING RECEIVED BY S.P.I.N. FAR EXCEEDS THE NUMBER OF GRANTS THAT S.P.I.N. HAS THE FINANCIAL CAPACITY TO MAKE. ALSO, A VERY SMALL NUMBER OF GRANTS OTHER THAN SCHOLARSHIP GRANTS WILL BE MADE FOR THE BENEFIT OF INDIVIDUALS WITH DISABILITIES, WITH THE OBJECTIVE OF ASSISTING THE PARTICULAR INDIVIDUAL TO HELP HIMSELF OR HERSELF TO ENGAGE IN PRODUCTIVE ACTIVITY THAT WOULD OTHERWISE NOT BE POSSIBLE. THE FOLLOWING ARE THE PROCEDURES OF S.P.I.N. IN THE AWARDING OF SCHOLARSHIP GRANTS TO EDUCATIONAL INSTITUTIONS FOR THE BENEFIT OF DESIGNATED QUALIFYING STUDENTS, AND WITH RESPECT TO GRANTS FOR THE BENEFIT OF INDIVIDUALS FOR OTHER THAN SCHOLARSHIP PURPOSES. SCHOLARSHIP GRANTSGENERAL SCHOLARSHIP GRANTS WILL IN GENERAL BE MADE BY S.P.I.N. ONLY TO EDUCATIONAL INSTITUTIONS ON BEHALF OF DISABLED INDIVIDUALS. HOWEVER, NOTWITHSTANDING THE FOREGOING, A SMALL NUMBER OF SCHOLARSHIP GRANTS MAY BE MADE EACH YEAR TO EDUCATIONAL INSTITUTIONS FOR THE BENEFIT OF STUDENTS WHO ARE NOT DISABLED BUT WHO HAVE HAD TO OVERCOME EXTREMELY DIFFICULT CIRCUMSTANCES. WITH RESPECT TO THE LATTER TYPE OF SCHOLARSHIP GRANT, THERE MUST BE A CLEAR SHOWING THAT THE PARTICULAR INDIVIDUAL HAS HAD TO OVERCOME VERY ADVERSE CIRCUMSTANCES AND THERE MUST BE AT LEAST TWO LETTERS OF REFERENCE CONFIRMING THE NATURE OF THE ADVERSE CIRCUMSTANCES. REQUIREMENT THAT SCHOLARSHIP GRANT BE MADE TOSPONSORING EDUCATIONAL INSTITUTION WHICH ASSUMESSTATUS AS APPLICANT/GRANTEE THE PARTICULAR EDUCATIONAL INSTITUTION MUST BE WILLING NOT ONLY TO SERVE AS THE SPONSOR OF THE PARTICULAR STUDENT BUT TO ADOPT THE STUDENT'S GRANT APPLICATION AS ITS OWN AND ALSO TO AGREE IN WRITING TO ALL OF THE FOLLOWING IF THE GRANT IS APPROVED: 1. TO NOT ONLY SPONSOR THE DESIGNATED STUDENT BUT IN EFFECT TO BE THE GRANTEE OF THE GRANT. 2. TO RECEIVE AND TO ADMINISTER THE GRANT FUNDS FOR THE PURPOSE OF THE GRANT AND IN THIS CONNECTION TO DISBURSE SUCH FUNDS TO THE STUDENT OR FOR THE STUDENT'S BENEFIT FOR THE PURPOSE OF THE GRANT. 3. TO MONITOR THE ACADEMIC PROGRESS OF THE STUDENT AND TO MAKE A GOOD FAITH JUDGMENT AS TO WHETHER THE STUDENT IS WORTHY OF CONTINUED FINANCIAL ASSISTANCE; AND IF THE EDUCATIONAL INSTITUTION AT ANY TIME DETERMINES THAT THE STUDENT IS NOT SO WORTHY, TO COMMUNICATE IMMEDIATELY SUCH DETERMINATION TO S.P.I.N. 4. TO PROVIDE S.P.I.N. PERIODICALLY (AND NO LESS THAN ONCE A YEAR), WITH THE APPROVAL OF THE PARTICULAR STUDENT, IF NECESSARY, WITH TRANSCRIPTS OF GRADES (OR OTHER RELEVANT INFORMATION) SHOWING THE ACADEMIC PERFORMANCE OF THE STUDENT. 5. TO RETURN (OR CAUSE TO BE RETURNED) ANY PORTION OF THE GRANT FUNDS THAT ARE NOT NEEDED FOR THE PURPOSE OF THE GRANT. SCHOLARSHIP GRANTS WILL BE TREATED FOR ALL LEGAL PURPOSES AS HAVING BEEN MADE TO THE PARTICULAR EDUCATIONAL INSTITUTION (RATHER THAN TO THE STUDENT). SCHOLARSHIP GRANTS WILL ONLY BE MADE TO TAX-EXEMPT EDUCATIONAL ORGANIZATIONS WHICH QUALIFY UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE.SCHOLARSHIP APPLICATION REQUIREMENTS NO PRESCRIBED PRINTED FORM OF APPLICATION FOR SCHOLARSHIP GRANTS IS REQUIRED. HOWEVER, APPLICATIONS MUST GENERALLY BE SUBMITTED BY THE PRECEDING JUNE 30 IN ORDER TO BE CONSIDERED FOR THE PARTICULAR ACADEMIC YEAR BEGINNING IN AUGUST OR SEPTEMBER, AND EACH APPLICATION MUST INCLUDE THE FOLLOWING: (I) TRANSCRIPTS OF RELEVANT SCHOLASTIC RECORDS; (II) A LETTER FROM THE PARTICULAR EDUCATIONAL INSTITUTION STATING THAT THE STUDENT HAS BEEN OR WILL BE ADMITTED TO THE EDUCATIONAL INSTITUTION AND THAT THE EDUCATIONAL INSTITUTION WILL NOT ONLY SPONSOR THE STUDENT BUT IN EFFECT BE THE GRANTEE AND ADMINISTER THE GRANT AND OTHERWISE AGREE TO THE CONDITIONS SET FORTH ABOVE; (III) AT LEAST TWO LETTERS OF RECOMMENDATION FROM EDUCATORS WHO ARE FAMILIAR WITH THE QUALIFICATIONS OF THE STUDENT; (IV) IF THE STUDENT IS DISABLED, A LETTER FROM THE STUDENT OR THE EDUCATIONAL INSTITUTION DESCRIBING THE NATURE OF THE DISABILITY AND A LETTER FROM THE STUDENT'S PHYSICIAN (OR ANOTHER PERSON WHO KNOWS THE STUDENT WELL) CONFIRMING THE NATURE OF THE DISABILITY; (V) IF THE STUDENT IS NOT DISABLED, A LETTER FROM THE STUDENT OR THE EDUCATIONAL INSTITUTION DESCRIBING THE NATURE OF THE ADVERSE CIRCUMSTANCES AFFECTING THE PARTICULAR STUDENT AND AT LEAST TWO LETTERS FROM OTHER INDIVIDUALS CONFIRMING THE NATURE OF THE ADVERSE CIRCUMSTANCES; (VI) A LETTER FROM THE PARTICULAR STUDENT OR THE EDUCATIONAL INSTITUTION PROVIDING BIOGRAPHICAL INFORMATION ABOUT SUCH STUDENT; AND (VII) TAX RETURNS FOR THE MOST RECENTLY COMPLETED CALENDAR YEAR OF THE STUDENT AND HIS OR HER PARENTS OR OTHER INFORMATION DEMONSTRATING THE FINANCIAL NEED OF THE STUDENT. ALSO, A STATEMENT AS TO THE PARTICULAR FAMILY'S NET WORTH MAY BE REQUIRED. (IF SUCH A REQUIREMENT IS IMPOSED AND IF THE FAMILY'S TOTAL NET WORTH IS LESS THAN $200,000, A STATEMENT INDICATING THAT THE FAMILY'S NET WORTH DOES NOT EXCEED A SPECIFIED AMOUNT WILL BE SUFFICIENT.)PLEASE NOTE THAT, IF APPROPRIATE, THE SAME LETTER MAY BE USED TO MEET MORE THAN ONE OF THE REQUIREMENTS SET FORTH ABOVE. AS NOTED ABOVE, SCHOLARSHIP GRANTS WILL BE TREATED BY S.P.I.N. AS BEING MADE TO THE PARTICULAR EDUCATIONAL INSTITUTIONS RATHER THAN TO THE PARTICULAR STUDENT.RENEWALS OF SCHOLARSHIPS A SCHOLARSHIP GRANT MAY BE RENEWED FOR A SUCCESSIVE YEAR WITHOUT A SUBSEQUENT FORMAL APPLICATION PROVIDED THAT S.P.I.N. RECEIVES EVIDENCE OF SATISFACTORY PERFORMANCE AND PROVIDED ALSO THAT S.P.I.N. HAS NO INFORMATION THAT THE ORIGINAL GRANT IS BEING USED FOR ANY PURPOSE OTHER THAN THAT FOR WHICH IT WAS MADE. THE DECISION TO MAKE A RENEWAL OF A GRANT SHALL BE MADE ON AN OBJECTIVE AND NONDISCRIMINATORY BASIS. A RENEWAL WITH RESPECT TO A SCHOLARSHIP GRANT MAY BE IN A LESSER AMOUNT THAN THE ORIGINAL GRANT.GRANTS TO INDIVIDUALS FOR OTHER THAN FOR SCHOLARSHIP PURPOSESGENERAL ONLY A VERY SMALL NUMBER OF "NON-SCHOLARSHIP" GRANTS FOR THE BENEFIT OF SPECIFIC INDIVIDUALS, IF ANY, WILL BE MADE EACH YEAR. SUCH GRANTS WILL BE GIVEN ONLY TO DISABLED INDIVIDUALS WHO HAVE A STRONG ECONOMIC NEED AND ONLY IF THE GRANT WOULD ASSIST THE DISABLED INDIVIDUAL TO HELP HIMSELF OR HERSELF TO ENGAGE IN PRODUCTIVE ACTIVITY IN WHICH HE OR SHE OTHERWISE COULD NOT ENGAGE.APPLICATION REQUIREMENTS WITH RESPECT TO A NON-SCHOLARSHIP GRANT, THE INDIVIDUAL MUST HAVE A SPONSORING "FISCAL AGENT," SATISFACTORY TO S.P.I.N., AND SUCH FISCAL AGENT MUST AGREE, AS A CONDITION TO HAVING THE GRANT REQUEST CONSIDERED, TO DO BOTH OF THE FOLLOWING AS THE INDIVIDUAL'S SPONSOR: A. VERIFY THE ACCURACY OF ALL OF THE FACTS SET FORTH IN THE INDIVIDUAL'S REQUEST FOR FUNDS; AND B. PROVIDE A WRITTEN RATIONALE AS TO THE NEEDS UNDERLYING THE REQUESTED GRANT TO THE INDIVIDUAL. IN ADDITION, THE FISCAL AGENT WITH RESPECT TO A NON-SCHOLARSHIP GRANT MUST BE WILLING TO AGREE IN WRITING TO ALL OF THE FOLLOWING CONDITIONS IF THE GRANT IS APPROVED: A. TO NOT ONLY BE THE FISCAL AGENT BUT IN EFFECT TO BE THE SPONSOR WITH RESPECT TO THE GRANT; B. TO RECEIVE AND TO ADMINISTER THE GRANT FUNDS FOR THE PURPOSE OF THE GRANT AND IN THIS CONNECTION TO DISBURSE SUCH FUNDS FOR THE BENEFIT OF THE INDIVIDUAL FOR THE PURPOSE OF THE GRANT; C. TO MONITOR THE USE OF THE GRANT FUNDS TO ENSURE THAT SUCH FUNDS ARE BEING EXPENDED EXCLUSIVELY FOR THE PURPOSE OF THE GRANT; AND D. TO RETURN (OR TO CAUSE TO BE RETURNED) TO S.P.I.N. ANY PORTION OF THE GRANT FUNDS NOT NEEDED FOR THE PURPOSE OF THE GRANT.THE FISCAL AGENT, WHICH IN MOST CASES WOULD BE A RECOGNIZED RELIGIOUS ORGANIZATION, AN EDUCATIONAL ORGANIZATION, A QUALIFIED CHARITABLE/HEALTH PROVIDER OR A SOCIAL WELFARE ORGANIZATION, SHOULD BE VERY FAMILIAR WITH THE FACTS RELATING TO THE GRANT APPLICATION. IN UNUSUAL CIRCUMSTANCES WHERE THERE IS NO AVAILABLE "SPONSORING ORGANIZATION TO SERVE AS FISCAL AGENT, A CLERGYMAN, SOCIAL WORKER, OR OTHER APPROPRIATE INDIVIDUAL, SATISFACTORY TO S.P.I.N., MAY BE ACCEPTED AS FISCAL AGENT PROVIDED THAT SUCH INDIVIDUAL AGREES TO ALL OF THE APPLICABLE CONDITIONS AS SET FORTH HEREIN. APPLICATIONS BY INDIVIDUALS FOR NON-SCHOLARSHIP GRANTS MUST INCLUDE THE FOLLOWING INFORMATION: A. A LETTER FROM THE INDIVIDUAL DESCRIBING THE PARTICULAR NEED. B. SPECIFIC FINANCIAL INFORMATION AS TO THE INTENDED USE OF THE GRANT FUNDS REQUESTED. C. A LETTER FROM THE FISCAL AGENT CONFIRMING THE NATURE OF THE NEED AND CONFIRMING THE CORRECTNESS OF THE FACTS SET FORTH IN THE INDIVIDUAL'S LETTER AND MEETING THE OTHER REQUIREMENTS SET FORTH ABOVE. D. ANY BIOGRAPHICAL DATA OR OTHER INFORMATION OR MATERIALS OR INFORMATION DEEMED RELEVANT. E. A TAX RETURN FOR THE MOST RECENT YEAR AND A STATEMENT SETTING FORTH INFORMATION RELATING TO THE NET WORTH OF THE INDIVIDUAL. FOLLOWING AN INITIAL REVIEW OF THE APPLICATION, S.P.I.N. MAY REQUEST ADDITIONAL MATERIALS AND INFORMATION.POLICIES APPLICABLE TO BOTH SCHOLARSHIP GRANTSFOR BENEFIT OF DESIGNATED STUDENTSAND FISCAL AGENT GRANTS FOR BENEFIT OF INDIVIDUALS FORNON-SCHOLARSHIP PURPOSESSELECTION PROCEDURES. THE SELECTION PROCEDURES WITH RESPECT TO SCHOLARSHIP GRANTS FOR THE BENEFIT OF DESIGNATED STUDENTS AND GRANTS FOR THE BENEFIT OF INDIVIDUALS FOR NON-SCHOLARSHIP PURPOSES ARE DESCRIBED BELOW. APPROVAL. NO SCHOLARSHIP GRANT OR GRANT FOR THE BENEFIT OF AN INDIVIDUAL FOR A NON-SCHOLARSHIP PURPOSE WILL BE MADE UNLESS SUCH GRANT IS APPROVED BY THE BOARD OF DIRECTORS OR BY A COMMITTEE OF THE BOARD OF DIRECTORS AND FINAL DECISIONS RELATING TO ALL GRANTS WILL BE MADE BY THE BOARD OF DIRECTORS OR SUCH COMMITTEE. CRITERIA. CRITERIA TO BE USED IN SELECTING GRANT RECIPIENTS SHALL BE APPROPRIATELY RELATED TO THE PURPOSE OF THE GRANT. ALL GRANTS WILL BE MADE ON AN OBJECTIVE AND NONDISCRIMINATORY BASIS. WITH RESPECT TO BOTH TYPES OF GRANTS DESCRIBED ABOVE, GREAT EMPHASIS WILL BE PLACED ON THE ATTITUDE OF THE INDIVIDUAL WITH RESPECT TO ACHIEVING AND PERFORMING TO THE FULL EXTENT OF HIS OR HER POTENTIAL AND THE LIKELIHOOD THAT THE GRANT WILL ENABLE THE INDIVIDUAL TO ENGAGE IN MEANINGFUL OR BENEFICIAL ACTIVITY THAT MIGHT NOT OTHERWISE BE POSSIBLE. AS NOTED ABOVE, SCHOLARSHIP GRANTS FOR THE BENEFIT OF DESIGNATED STUDENTS WILL ONLY BE MADE FOR THE BENEFIT OF STUDENTS WITH DISABILITIES OR STUDENTS WHO ARE NOT DISABLED BUT WHO HAVE HAD TO OVERCOME EXTREMELY DIFFICULT CIRCUMSTANCES. IN NO EVENT WILL A GRANT OF EITHER TYPE BE MADE FOR THE BENEFIT OF A PARTICULAR INDIVIDUAL IF ANY DIRECTOR OR OFFICER OF S.P.I.N. OR CONTRIBUTOR OF S.P.I.N. OR ANY PERSON RELATED TO ANY OF THE FOREGOING SHALL BE IN A POSITION TO DERIVE A PRIVATE BENEFIT DIRECTLY OR INDIRECTLY FROM SUCH GRANT OR BECAUSE A CERTAIN POTENTIAL GRANT BENEFICIARY IS SELECTED OVER OTHERS. SCHOLARSHIP GRANTS TO EDUCATIONAL INSTITUTIONS FOR QUALIFIED STUDENTS WILL BE MADE ON THE BASIS OF APPROPRIATE CRITERIA, INCLUDING (WITHOUT LIMITATION) PRIOR ACADEMIC PERFORMANCE, RECOMMENDATIONS FROM EDUCATORS, THE NATURE OF THE DISABILITY OR THE UNUSUAL CIRCUMSTANCES WITH RESPECT TO THE PARTICULAR STUDENT AND FINANCIAL NEED. WITH RESPECT TO GRANTS FOR THE BENEFIT OF INDIVIDUALS FOR OTHER THAN SCHOLARSHIP PURPOSES, AN INDIVIDUAL WILL IN GENERAL BE SELECTED WITHOUT REFERENCE TO A GROUP OF CANDIDATES ON THE BASIS OF SUCH INDIVIDUAL BEING EXCEPTIONALLY QUALIFIED OR IT BEING OTHERWISE EVIDENT THAT THE SELECTION OF SUCH INDIVIDUAL IS PARTICULARLY CALCULATED TO EFFECTUATE THE PURPOSES OF THE GRANT. REVIEW OF APPLICATIONS. THE SECRETARY OF S.P.I.N. (OR HIS/HER DESIGNEE) WILL INITIALLY REVIEW EACH GRANT APPLICATION SUBMITTED. BECAUSE THE NUMBER OF GRANT APPLICATIONS SUBSTANTIALLY EXCEEDS THE NUMBER OF GRANTS THAT S.P.I.N. IS ABLE TO MAKE EACH YEAR, IT IS RECOGNIZED THAT SPECIAL PROCEDURES MUST BE IMPLEMENTED TO DEAL WITH THE HEAVY VOLUME OF GRANT REQUESTS. IN THIS CONNECTION, THE SECRETARY (OR HIS/HER DESIGNEE) IS AUTHORIZED TO TAKE ANY ONE OF THE FOLLOWING ADMINISTRATIVE ACTIONS: 1. TO REJECT THE APPLICATION. 2. TO ASK FOR ADDITIONAL INFORMATION TO THE EXTENT THAT ALL REQUIRED INFORMATION HAS NOT AT SUCH TIME BEEN SUBMITTED. 3. TO RECOMMEND TO THE BOARD OF DIRECTORS THAT THE APPLICATION BE APPROVED. REJECTION BY ADMINISTRATIVE ACTION. BECAUSE OF THE SUBSTANTIAL VOLUME OF GRANTS BEING RECEIVED RELATIVE TO S.P.I.N.'S GRANT-MAKING CAPABILITY, IT IS RECOGNIZED THAT THE "SCREENING" OF GRANTS MUST BE EXPEDITED AND IN THIS CONNECTION GRANT APPLICATIONS MAY BE REJECTED ADMINISTRATIVELY AS SET FORTH ABOVE FOR ANY OF THE FOLLOWING REASONS: 1. BECAUSE THE GRANT IS OUTSIDE THESE GUIDELINES. 2. WITH RESPECT TO AN APPLICATION FOR A NON-SCHOLARSHIP GRANT, BECAUSE THERE IS NO FISCAL AGENT OR THE PROPOSED FISCAL AGENT IS DEEMED TO BE INADEQUATE. 3. WITH RESPECT TO A SCHOLARSHIP GRANT, BECAUSE THE STUDENT IS A FOREIGN STUDENT, EVEN IF SHE/HE OTHERWISE MEETS THE REQUIREMENTS SET FORTH HEREIN. 4. WITH RESPECT TO A SCHOLARSHIP GRANT, BECAUSE THE INDIVIDUAL IS A GRADUATE STUDENT, EVEN IF SHE/HE OTHERWISE MEETS THE REQUIREMENTS SET FORTH HEREIN. 5. BECAUSE OTHER GRANT APPLICATIONS ARE DEEMED TO BE MORE WORTHY. 6. BECAUSE OTHER QUALIFIED GRANT BENEFICIARIES HAVE ATTRIBUTES WHICH CAUSE THEIR GRANT APPLICATIONS TO HAVE A HIGHER PRIORITY FROM S.P.I.N.'S STANDPOINT. AMOUNT OF GRANT; DEADLINE FOR SUBMITTING SCHOLARSHIP GRANT APPLICATIONS IF A DECISION BY THE BOARD OF DIRECTORS IS MADE TO MAKE A GRANT, A DETERMINATION OF THE AMOUNT OF THE GRANT WILL BE MADE BASED ON THE AMOUNT REQUESTED, THE AMOUNT DETERMINED TO BE NEEDED AND THE GRANT'S PRIORITY IN RELATION TO OTHER DEMANDS ON S.P.I.N.'S LIMITED FUNDS. MOST GRANTS WILL NOT EXCEED $2,000 TO $3,000 PER YEAR. APPLICATIONS FOR SCHOLARSHIP GRANTS SHOULD BE SUBMITTED PRIOR TO MAY 31 WITH RESPECT TO AN ACADEMIC YEAR BEGINNING IN AUGUST OR SEPTEMBER.GRANT AWARDS THE TERMS AND CONDITIONS OF EACH GRANT WILL BE CONTAINED IN A LETTER SENT TO THE GRANTEE EDUCATIONAL INSTITUTION OR THE SPONSORING FISCAL AGENT. WRITTEN ACCEPTANCE OF SUCH TERMS AND CONDITIONS WILL GENERALLY BE REQUIRED WITH RESPECT TO ALL GRANTS FOR THE BENEFIT OF DESIGNATED INDIVIDUALS BY THE GRANTEE EDUCATIONAL INSTITUTION WITH RESPECT TO A SCHOLARSHIP GRANT OR THE SPONSORING FISCAL AGENT WITH RESPECT TO A NON-SCHOLARSHIP GRANT. THE TERMS AND CONDITIONS OF EACH GRANT AS SET FORTH IN THE GRANT LETTER WILL INCLUDE: 1. THE PURPOSE OF THE GRANT; 2. THE DURATION OF THE GRANT; 3. THE TOTAL AMOUNT OF THE GRANT; 4. THE REPORT REQUIREMENTS, IF ANY; AND 5. THE FISCAL RESPONSIBILITIES OF THE GRANTEE EDUCATIONAL INSTITUTION OR SPONSORING AS SET FORTH ABOVE. RETENTION OF RECORDS. THE SECRETARY OF S.P.I.N. (OR HIS/HER DESIGNEE) WILL MAINTAIN RECORDS RELATING TO ALL GRANTS ON BEHALF OF DESIGNATED INDIVIDUALS, INCLUDING: 1. INFORMATION RELIED UPON TO EVALUATE GRANT APPLICATIONS; 2. IDENTIFICATION OF GRANT BENEFICIARIES; 3. AMOUNT AND PURPOSE OF EACH GRANT; AND 4. FOLLOW-UP INFORMATION, INCLUDING REQUIRED REPORTS AND INVESTIGATION OF JEOPARDIZING GRANTS.REPORTS. IN GENERAL, GRANTS FOR THE BENEFIT OF DESIGNATED INDIVIDUALS WILL BE CONDITIONED ON THE GRANTEE EDUCATIONAL INSTITUTION OR SPONSORING FISCAL AGENT OR THE PARTICULAR INDIVIDUAL MAKING REPORTS TO S.P.I.N. AS REQUIRED BY THE GRANT LETTER. WITH RESPECT TO A GRANT TO SUPPORT A STUDENT'S ATTENDANCE AT AN EDUCATIONAL INSTITUTION, THE EDUCATIONAL INSTITUTION WILL BE REQUIRED TO REPORT TO S.P.I.N. AT LEAST ONCE A YEAR WITH RESPECT TO ALL COURSES TAKEN AND ALL GRADES RECEIVED. IF THE STUDENT DID NOT TAKE COURSES, THE REQUIRED REPORT MUST DESCRIBE THE PROGRAM UNDERTAKEN AND THE PROGRESS IN MEETING THE PURPOSE OF THE GRANT AND BE APPROVED BY THE APPROPRIATE FACULTY MEMBER OR UNIVERSITY OFFICIAL. WITH RESPECT TO GRANTS FOR NON-SCHOLARSHIP PURPOSES, UPON COMPLETION OF THE UNDERTAKING FOR WHICH THE GRANT WAS MADE, SUCH REPORT MUST DESCRIBE THE USE OF THE GRANT FUNDS AND THE INDIVIDUAL'S PROGRESS AND ACCOMPLISHMENTS WITH RESPECT TO THE PURPOSE OF THE GRANT, AND ACCOUNTING FOR THE FUNDS RECEIVED UNDER SUCH GRANT. IN SOME CASES, ONE OR MORE ANNUAL REPORTS AND A FINAL REPORT MAY BE REQUIRED.REVIEW PROCEDURES REPORTS. AN OFFICER OF S.P.I.N. (OR HIS/HER DESIGNEE) WILL REVIEW THE REPORTS DESCRIBED ABOVE IN ORDER TO DETERMINE WHETHER THE GRANT PURPOSES ARE BEING OR HAVE BEEN FULFILLED AND TO LOOK INTO ANY QUESTIONS REQUIRING FURTHER SCRUTINY OR INVESTIGATION. INVESTIGATIONS. IF REPORTS TO S.P.I.N. OR OTHER INFORMATION (INCLUDING FAILURE TO SUBMIT REPORTS AFTER A REASONABLE TIME HAS ELAPSED FROM THE REPORT DUE DATE) INDICATES THAT ALL OR ANY PART OF THE GRANT FUNDS ARE NOT BEING USED FOR THE PURPOSES OF SUCH GRANT, S.P.I.N. WILL INITIATE AN INVESTIGATION. WHILE CONDUCTING THE INVESTIGATION, S.P.I.N. WILL WITHHOLD FURTHER PAYMENTS (IF ANY) UNTIL IT HAS BEEN DETERMINED THAT NO PART OF THE GRANT HAS BEEN USED FOR IMPROPER PURPOSES AND UNTIL ANY DELINQUENT REPORTS HAVE BEEN SUBMITTED. IF S.P.I.N. DETERMINES THAT ANY PART OF A GRANT HAS BEEN USED FOR IMPROPER PURPOSES, S.P.I.N. WILL TAKE ALL REASONABLE AND APPROPRIATE STEPS TO RECOVER DIVERTED GRANT FUNDS OR TO INSURE THE RESTORATION OF DIVERTED FUNDS AND THE DEDICATION OF ANY OTHER FUNDS HELD BY OR FOR THE BENEFIT OF THE INDIVIDUAL TO THE PURPOSE BEING FINANCED BY THE GRANT. THESE STEPS WILL INCLUDE LEGAL ACTION UNLESS SUCH ACTION WOULD IN ALL PROBABILITY NOT RESULT IN THE SATISFACTION OF EXECUTION OF A JUDGMENT. IF S.P.I.N. DETERMINES THAT ANY PART OF THE GRANT HAS BEEN USED FOR IMPROPER PURPOSES AND THE GRANTEE HAS NOT PREVIOUSLY DIVERTED GRANT FUNDS TO ANY USE NOT IN FURTHERANCE OF A PURPOSE SPECIFIED IN THE GRANT, S.P.I.N., IN ADDITION TO THE STEPS DESCRIBED ABOVE, WILL WITHHOLD FURTHER PAYMENTS ON THE PARTICULAR GRANT UNTIL (1) IT HAS RECEIVED APPROPRIATE ASSURANCES THAT FURTHER DIVERSIONS WILL NOT OCCUR, (2) ANY DELINQUENT REPORTS HAVE BEEN SUBMITTED AND (3) S.P.I.N. IS SATISFIED THAT EXTRAORDINARY PRECAUTIONS HAVE BEEN TAKEN TO PREVENT FUTURE DIVERSIONS FROM OCCURRING. IF S.P.I.N. DETERMINES THAT ANY PART OF THE GRANT HAS BEEN AGAIN USED FOR IMPROPER PURPOSES AND THE EDUCATIONAL INSTITUTION OR FISCAL AGENT OR THE PARTICULAR INDIVIDUAL HAS PREVIOUSLY DIVERTED S.P.I.N. GRANT FUNDS, S.P.I.N., IN ADDITION TO TAKING THE STEPS DESCRIED ABOVE, WILL WITHHOLD FURTHER PAYMENT UNTIL THE THREE CONDITIONS OF THE PRECEDING SENTENCE ARE MET AND THE DIVERTED FUNDS ARE IN FACT RECOVERED OR RESTORED. INFORMATION RELATING TO WHERE TO SEND APPLICATIONS APPLICATIONS FOR GRANTS SHOULD BE SENT TO: MS. SARAH M. LINSLEY SECRETARY SPECIAL PEOPLE IN NEED 300 NORTH LASALLE ST., SUITE 4000 CHICAGO, ILLINOIS 60654ADDITIONAL INFORMATION FOR ADDITIONAL INFORMATION, PLEASE CONTACT SARAH M LINSLEY BY TELEPHONE AT 312/715-5075 OR VIA EMAIL AT SARAH.LINSLEY@QUARLES.COM

    TY 2020 InvestmentsCorpBondsSchedule
    Name:
    SPECIAL PEOPLE IN NEED
     
    C/O SARAH LINSLEY
    EIN:
    58-1483651
    Name of Bond End of Year Book Value End of Year Fair Market Value
    CB-CAPITAL ONE 3.45%4/30/21 49,949 50,339
    CB-DUKE ENERGY 2.8% 5/15/22 25,185 25,677
    CB-EASTMAN CHEMICAL 3.6% 8/15/22 25,646 26,066
    CB-EATON CORP 2.75% 11/2/22 48,242 52,179
    CB-GENERAL ELECTRIC 4.65% 10/17/21 50,173 51,692
    CB-NEXTERA 3.55%5/1/27 18,936 22,718
    CB-ENTERPRISE PRODUCTS 4.15% 10/16/28 27,922 29,542
    CB-WASTE MGMT 3.5% 5/15/24 25,031 27,271

    TY 2020 InvestmentsCorpStockSchedule
    Name:
    SPECIAL PEOPLE IN NEED
     
    C/O SARAH LINSLEY
    EIN:
    58-1483651
    Name of Stock End of Year Book Value End of Year Fair Market Value
    ABB LTD 24,556 50,328
    ABBOTT LABS 3,050 98,541
    ABBVIE INC 13,117 128,580
    ALPHABET CL A (GOOGLE) 20,505 254,133
    ALPHABET CL C (GOOGLE) 25,804 324,098
    AMG FRONTIER SM CAP GROWTH FD 88,215 81,719
    AMG MANAGERS EMERG OPPORT FD 153,378 158,946
    APPLE 34,043 1,411,821
    BP 22,140 27,702
    CATERPILLAR 18,324 83,729
    CHEVRON 63,155 76,005
    CME GROUP 40,063 161,114
    COLUMBIA ACORN INTL FD 516,617 611,270
    CORTEVA INC 3,963 14,868
    DEERE 28,658 239,455
    DOW 7,739 21,312
    DUPONT DE NEMOURS 11,357 27,306
    EATON VANCE GREATER INDIA FD 78,008 109,344
    IBM 15,028 24,547
    INTEL 12,162 24,910
    JOHNSON & JOHNSON 57,791 151,085
    MADISON SMALL CAP 580,621 597,923
    MICROSOFT 26,878 222,420
    MMM (3M)CO 40,948 83,025
    ORACLE 28,049 87,978
    PEPSICO 25,736 74,150
    SCHLUMBERGER 15,319 4,475
    VERISIGN 17,356 64,920

    TY 2020 InvestmentsGovtObligationsSch
    Name:
    SPECIAL PEOPLE IN NEED
     
    C/O SARAH LINSLEY
    EIN:
    58-1483651
    US Government Securities - End of Year Book Value:

    33
    US Government Securities - End of Year Fair Market Value:

    33
    State & Local Government Securities - End of Year Book Value:


    0
    State & Local Government Securities - End of Year Fair Market Value:


    0


    TY 2020 LegalFeesSchedule
    Name:
    SPECIAL PEOPLE IN NEED
     
    C/O SARAH LINSLEY
    EIN:
    58-1483651
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    QUARLES & BRADY-LEGAL AND TAX RETURN PREP 8,470 0   8,470


    TY 2020 OtherExpensesSchedule
    Name:
    SPECIAL PEOPLE IN NEED
     
    C/O SARAH LINSLEY
    EIN:
    58-1483651
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    ILLINOIS CHARITY BUREAU FUND 15 0   15
    MISC ADR AND CORP FEES 63 63   0


    TY 2020 OtherIncreasesSchedule
    Name:
    SPECIAL PEOPLE IN NEED
     
    C/O SARAH LINSLEY
    EIN:
    58-1483651
    Description Amount
    ROUNDING 1


    TY 2020 OtherProfessionalFeesSchedule
    Name:
    SPECIAL PEOPLE IN NEED
     
    C/O SARAH LINSLEY
    EIN:
    58-1483651
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    SEGALL BRYANT FEES 1,118 1,118   0
    QUARLES & BRADY-GRANT MAKING & MANAGEMENT 32,863 0   32,863


    TY 2020 TaxesSchedule
    Name:
    SPECIAL PEOPLE IN NEED
     
    C/O SARAH LINSLEY
    EIN:
    58-1483651
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    FEDERAL INCOME TAXES 2,000 0   0
    FOREIGN TAXES WITHHELD 683 683   0