Monorepo for Aesthetic.Computer
aesthetic.computer
[papers] arxiv-sfpc: first-pass dossier on School for Poetic Computation
SFPC is structurally inverse to Rhizome: SFPC, LLC. (passthrough, not
501(c)(3)) funded primarily by tuition (not foundations), self-publishes
its books on GitHub under "To Radical Openness and Generosity." Mirrored
the SFPC/finance-and-administration repo (2013-2019) into data/finance/
and built summary CSVs for financials, people, programs, timeline,
funders, and locations.
Key surfaces:
- 2019 deficit -$84,475 (year-round admin stipends + two break-even
sponsored remotes), drained reserves, set up the 2020 GoFundMe.
- 2020 governance pivot to collective stewardship; Lieberman stepped
down per Wikipedia.
- 2024+ co-director model (Anderson, Bomani) + 7-person board.
- Jeffrey Alan Scudder is named on sfpc.study/about as one of three
explicitly-named individual supporters; surfaced as a fact, not as
positionality.
Gaps flagged: 2016-2017 + 2020-2026 financials, fiscal sponsor identity,
primary-source 2020 governance announcement, full alumni roster.
Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
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papers/arxiv-sfpc/ac-paper-layout.sty
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papers/arxiv-sfpc/ac-paper-layout.sty
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% ac-paper-layout.sty — Aesthetic Computer paper layout master template
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% Usage: \usepackage{ac-paper-layout} in each arxiv-* paper
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%
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% This package provides the shared visual identity for all AC working drafts:
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% - AC color palette
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% - YWFT Processing font commands (\acbold, \aclight)
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% - \ac command for "Aesthetic Computer" small caps
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\NeedsTeXFormat{LaTeX2e}
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\ProvidesPackage{ac-paper-layout}[2026/03/16 Aesthetic Computer paper layout]
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% === FONTS ===
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% Requires fontspec (loaded by the document before this package)
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\newfontfamily\acbold{ywft-processing-bold}[
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Path=../../system/public/type/webfonts/,
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Path=../../system/public/type/webfonts/,
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% === COLORS (AC palette) ===
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\definecolor{acpink}{RGB}{180,72,135}
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\definecolor{acpurple}{RGB}{120,80,180}
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\definecolor{acdark}{RGB}{64,56,74}
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\definecolor{acgray}{RGB}{119,119,119}
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\definecolor{draftcolor}{RGB}{180,72,135}
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% === DRAFT WATERMARK (Processing font + pals logo) ===
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\AddToShipoutPictureBG{%
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\begin{tikzpicture}[remember picture, overlay]
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% --- Pals logo: large, top-left, rotated, semi-opaque, bleeding off edge ---
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\node[opacity=0.06, anchor=north west, rotate=-15]
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at ([xshift=-1.2cm, yshift=1.2cm]current page.north west)
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{\includegraphics[width=10cm]{pals}};
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% --- "WORKING DRAFT" text in Processing Light font ---
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\node[opacity=0.12, rotate=45, anchor=center]
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at (current page.center)
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{{\aclight\fontsize{2.5cm}{3cm}\selectfont\color{acpink} WORKING DRAFT}};
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\end{tikzpicture}%
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}
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% === SECTION FORMATTING ===
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% === HEADER/FOOTER ===
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\fancyhead[C]{\footnotesize\color{acpink}\textit{Working Draft --- not for citation}}
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% === LIST SETTINGS ===
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% === COMMON COMMANDS ===
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\newcommand{\ac}{\textsc{Aesthetic Computer}}
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\endinput
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papers/arxiv-sfpc/data/README.md
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papers/arxiv-sfpc/data/README.md
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# arxiv-sfpc / data — first-pass record pull
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First-pass dossier data on the School for Poetic Computation (SFPC) assembled 2026-05-02. SFPC is a fundamentally different organizational shape from Rhizome: an LLC (not a 501(c)(3)), funded primarily by tuition (not foundations), and committed enough to "radical openness and generosity" that they publish their own books to GitHub. The data path is therefore inverted from the Rhizome dossier — instead of pulling IRS XML and reverse-engineering grant rows, we mirror SFPC's own published finance-and-administration reports and add what has been disclosed publicly since the repo went quiet in 2019.
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## Files
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- `financials.csv` — high-level P&L per session/year as published. Columns: total income, sales (tuition), sponsorship, event income, COGS, operating expenses, wages, rent, net result. 2013--2019 from the GitHub repo; 2020--2026 are public disclosures only (the repo has not been updated past 2019).
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- `people.csv` — co-founders, LLC partners, administrators, steering committee members, current Co-Directors, current Board of Directors, "stewards" identified in Wikipedia's 2020 governance restructure description, and recurring teachers.
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- `programs.csv` — every session identified with location, student count where disclosed, tuition, sponsor.
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- `timeline.csv` — 2013 → 2026 events: session-by-session, governance shifts, COVID rupture, residency at National Academy of Design.
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- `funders.csv` — institutional partners and disclosed individual supporters.
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- `locations.csv` — physical address history (Hudson → Orbital/Rivington → Babycastles → Westbeth → National Academy of Design 2026).
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- `finance/` — verbatim mirror of `github.com/SFPC/finance-and-administration` as of clone date: per-year P&L statements (CSV/PDF/XLSX), the `01/` first-semester report, and 2015/2018/2019 financial-narrative readmes.
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## What's solid
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- **Legal structure**: SFPC is **"SFPC, LLC."** — every P&L statement in the repo prints that legal name. It is not a 501(c)(3). Tax-deductible donations route through an unnamed fiscal sponsor (per `sfpc.io/faq`). ProPublica's nonprofit search returns no entity. The 2019 narrative confirms passthrough-LLC mechanics including K-1 distributions covering "phantom income" tax burden for partners.
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- **Governance arc**: founders + admin (2013--2014) → founders + Steering Committee (Fall 2014 onwards) → 2020 collective re-org with five "SFPC Stewards" (Wikipedia: Aliyu, Anderson, American Artist, Bomani, Hoff, Macdonald) after Lieberman publicly stepped down → current (2026) public-facing language: Co-Directors (Todd Anderson, Neta Bomani) + Board of Directors (American Artist, Salome Asega, Tega Brain, Taylor Levy, Che-Wei Wang, Galen Macdonald, Celine Wong Katzman). Whether the LLC was ever converted to a 501(c)(3) is not publicly disclosed; the public-facing language adopts nonprofit phrasing without the EIN to back it.
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- **Financial size**: 2013 partial $67K total income → 2014 $108K → 2018 Spring $96K → 2019 $344K (annual). 2017 surplus $48K, 2018 surplus $44K, 2019 deficit −$84K. The 2019 deficit drained reserves and combined with COVID-19 cancelling Spring 2020 forced the GoFundMe.
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- **Founding self-description**: from the very first finance report ("01"), SFPC's commitment to "radical openness and generosity" was load-bearing. The "$700 tuition refund" letter to all 15 first-semester students — "we always intended to give back any money that we didn't spend to you" — established the school's self-conception as a non-extractive operation. This is documentary, not aspirational.
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- **Scholarship practice**: from Spring 2015 forward, half of every cohort had partial or full scholarship (e.g. 9 full-tuition + 9 scholarship students of varying levels). Funding came partly from teacher pay-cuts.
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- **Locations**: precisely traced. 2014--2017 at Orbital (155 Rivington), 2018+ at Westbeth (155 Bank St). Babycastles hosted final shows and Summer 2015. National Academy of Design hosts the 2026 Future Schools residency.
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## What's known but not fully quantified
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- **2016--2017 finances**: the GitHub repo skips these years — no P&L published. We have aggregate retrospective figures from the 2019 narrative ("2017 surplus $47,959; 2018 surplus $43,946") but no per-program breakdown.
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- **2020--2026 finances**: the repo has not been updated since 2019. Online classes ramped, Ford Foundation and Art for Justice support is disclosed as a fact on `sfpc.study/about` without amounts or year ranges, GoFundMe receipts are visible on the GoFundMe page only.
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- **Knight Foundation / YCAM grant amounts**: 2019 narrative says YCAM contracted $12,500. Knight Foundation amount not disclosed in the narrative.
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- **Fiscal sponsor identity**: SFPC's FAQ says "We are also able to receive tax deductible donation through our fiscal sponsor" without naming the sponsor. NYFA is the most common NYC arts fiscal sponsor and is the strong default guess but is not confirmed.
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- **Student counts post-2018**: Spring 2019 enrollment, Fall 2019 enrollment, online-class enrollment 2020+ — none disclosed in published material.
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- **2020 GoFundMe total raised**: GoFundMe page should disclose; not yet pulled.
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## What's missing entirely (not yet attempted)
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- **Alumni list**: SFPC's alumni network is large and includes many notable practitioners (Mimi Onuoha, Allison Parrish recurring teacher, Zainab Aliyu, Neta Bomani, Sebastian Morales Prado, Ramsey Nasser, Lauren Gardner, etc.) but a structured year-by-year roster is not centralized.
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- **Wikipedia is sparse**: no in-line citations in the entry's governance / leadership sections. Sourcing the 2020 stewards list to a primary document (an SFPC blog post or social-media announcement) is the next archival step.
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- **Per-session narratives 2016--2017, 2020+**: would require interview-based reconstruction or scraping `sfpc.io/<sessiontag>/` archives via Wayback.
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## Data quality notes
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- The repo's P&L statements list "SFPC, LLC." as the entity — that is the *legal* name on the books. Public-facing language is "School for Poetic Computation" or "SFPC".
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- Financial reporting is partly cash-basis, partly accrual (per the 2019 narrative). Year-over-year comparisons should be made cautiously; the narratives flag specific reconciliations (e.g. YCAM $12,500 contracted but $11,913.48 received in Jan 2020, included in 2019 to credit the program).
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- The 2013 "01" report is unique: written by Casey Gollan as a monetary-explanatory letter to the *students*, not as an accounting record. Tone, granularity, and detail differ from later reports authored by Choi (2015, 2018) and Gardner (2019).
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- The 2020 governance pivot is documented in Wikipedia but the primary-source SFPC announcement has not yet been located. Treat the "Stewards" list as Wikipedia-current rather than verified.
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## Source URLs
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- Active site: https://sfpc.study/ (current programming)
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- Archive site: https://sfpc.io/ (2013--2022 sessions, FAQ, mission)
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- Finance repo: https://github.com/SFPC/finance-and-administration
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- Wikipedia: https://en.wikipedia.org/wiki/School_for_Poetic_Computation
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- 2020 GoFundMe: https://www.gofundme.com/f/help-the-school-for-poetic-comptuation
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- 2026 residency host: https://nationalacademy.org/
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## Relationship to the author
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Jeffrey Alan Scudder is named on `sfpc.study/about` as one of three explicitly-named individual supporters ("Galen MacDonald, Jeffrey Alan Scudder, Maya Man"). This is recorded as a fact in the dossier's footprint, not as positionality.
papers/arxiv-sfpc/data/finance/01/charts/png/expenses-by-category.png
papers/arxiv-sfpc/data/finance/01/charts/png/expenses-by-category.png
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papers/arxiv-sfpc/data/finance/01/charts/png/subcontractors-by-category.png
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papers/arxiv-sfpc/data/finance/01/charts/svg/expenses-by-category.svg
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papers/arxiv-sfpc/data/finance/01/charts/svg/expenses-by-category.svg
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<text transform="matrix(1 0 0 1 209.8037 231.2061)" fill="#FFFFFF" font-family="'ApercuPro'" font-size="12.75">$5,996</text>
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<text transform="matrix(1 0 0 1 206.8564 318.5888)" fill="#FFFFFF" font-family="'ApercuPro'" font-size="12.75">$7,500</text>
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<text transform="matrix(1 0 0 1 277.0273 391.8663)" fill="#FFFFFF" font-family="'ApercuPro'" font-size="12.75">$7,744</text>
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<g>
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<text transform="matrix(1 0 0 1 557.4472 279.0078)" fill="#9E9E9E" font-family="'ApercuPro'" font-size="12.75">47.1%</text>
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<text transform="matrix(1 0 0 1 11.0087 356.6279)" fill="#DC3912" font-family="'ApercuPro-Bold'" font-size="12.75">Office Expenses</text>
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<g>
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<text transform="matrix(1 0 0 1 11.0087 377.2578)" fill="#9E9E9E" font-family="'ApercuPro'" font-size="12.75">14.8%</text>
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<g>
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<text transform="matrix(1 0 0 1 11.0087 320.2578)" fill="#9E9E9E" font-family="'ApercuPro'" font-size="12.75">14.4%</text>
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<g>
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<text transform="matrix(1 0 0 1 11.0087 263.2578)" fill="#9E9E9E" font-family="'ApercuPro'" font-size="12.75">11.5%</text>
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<text transform="matrix(1 0 0 1 11.0087 197.6279)" fill="#990099" font-family="'ApercuPro-Bold'" font-size="12.75">Tuition Reimbursement</text>
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<text transform="matrix(1 0 0 1 11.0087 218.2578)" fill="#9E9E9E" font-family="'ApercuPro'" font-size="12.75">4.8%</text>
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<text transform="matrix(1 0 0 1 11.0087 153.3779)" fill="#0099C6" font-family="'ApercuPro-Bold'" font-size="12.75">Legal & Professional Fees</text>
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<text transform="matrix(1 0 0 1 11.0087 174.0078)" fill="#9E9E9E" font-family="'ApercuPro'" font-size="12.75">3.3%</text>
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<text transform="matrix(1 0 0 1 11.0087 448.7724)" fill="#9E9E9E" font-family="'Apercu-Light'" font-size="9.75">source: http://github.com/sfpc/open-administration/01/data/130910-140121/expenses-by-category.csv</text>
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</svg>
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papers/arxiv-sfpc/data/finance/01/charts/svg/expenses-by-vendor.svg
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papers/arxiv-sfpc/data/finance/01/charts/svg/expenses-by-vendor.svg
···
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papers/arxiv-sfpc/data/finance/01/data/130910-140121/as-exported/pdf/profit-and-loss.pdf
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papers/arxiv-sfpc/data/finance/01/data/130910-140121/as-exported/xls/expenses-by-vendor-summary.xls
papers/arxiv-sfpc/data/finance/01/data/130910-140121/as-exported/xls/expenses-by-vendor-summary.xls
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papers/arxiv-sfpc/data/finance/01/data/130910-140121/as-exported/xls/profit-and-loss-detail.xls
papers/arxiv-sfpc/data/finance/01/data/130910-140121/as-exported/xls/profit-and-loss-detail.xls
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papers/arxiv-sfpc/data/finance/01/data/130910-140121/as-exported/xls/profit-and-loss.xls
papers/arxiv-sfpc/data/finance/01/data/130910-140121/as-exported/xls/profit-and-loss.xls
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+14
papers/arxiv-sfpc/data/finance/01/data/130910-140121/formatted/expenses-by-category.csv
+14
papers/arxiv-sfpc/data/finance/01/data/130910-140121/formatted/expenses-by-category.csv
···
1
+
Category,Total
2
+
Total Subcontractors,24607.49
3
+
Total Office Expenses,7743.55
4
+
Rent or Lease,7500
5
+
Total Supplies,5996.14
6
+
Tuition Reimbursement,2500
7
+
Legal & Professional Fees,1750.12
8
+
Meals and Entertainment,1266.18
9
+
Travel,262.3
10
+
Utilities,240
11
+
Stationery & Printing,217.75
12
+
Entertainment,149.68
13
+
Shipping and delivery expense,13.8
14
+
Other General and Admin Expenses,1.99
+75
papers/arxiv-sfpc/data/finance/01/data/130910-140121/formatted/expenses-by-vendor.csv
+75
papers/arxiv-sfpc/data/finance/01/data/130910-140121/formatted/expenses-by-vendor.csv
···
1
+
Vendor,Total
2
+
Rent,"7,740.00"
3
+
Amazon,"2,546.78"
4
+
The Company Corp,"1,750.12"
5
+
B&H Photo,"1,169.47"
6
+
Eyebeam,"1,000.00"
7
+
Staples,871.30
8
+
Focusedtech Fl,830.96
9
+
Adafruit Industri Of,807.67
10
+
Caitlin Morris,800.00
11
+
Chase Quickpay Electronic,596.11
12
+
Jameco Jimpak Electron,554.12
13
+
IKEA,536.14
14
+
Marcela Godoy,500.00
15
+
Grubhub Food Order,468.16
16
+
Jacob Tonski,400.00
17
+
Jürg Lehni,400.00
18
+
Dkc Digi Key,394.95
19
+
RadioShack,392.70
20
+
Ww Grainger Pa,333.54
21
+
Extra Space Storage,273.97
22
+
Ny Copy Printing,217.75
23
+
Brian Droitcour,200.00
24
+
Dan Phiffer,200.00
25
+
David Nolen,200.00
26
+
Gabriella Levine,200.00
27
+
Jacob Gaboury,200.00
28
+
Jeff Feddersen,200.00
29
+
Kyle McDonald,200.00
30
+
Ted Hayes,200.00
31
+
East Village Farm,192.00
32
+
Ady Uber Technologies,184.00
33
+
Target,184.00
34
+
Jurg Lehni,177.48
35
+
Sparkfun Electronics,141.60
36
+
Pearl River Mart,127.93
37
+
7-Eleven,114.82
38
+
Intuit,114.70
39
+
Makermediai Ca,108.80
40
+
Carousel Beverages,107.13
41
+
Ganso,100.00
42
+
The Half King,96.00
43
+
Rolling Press,92.54
44
+
Chd C And,87.17
45
+
Chelsea Restaurant T,85.64
46
+
Don Giovanni's,80.60
47
+
Dollar King Ny,77.48
48
+
Pintchik,67.14
49
+
Best Buy,65.31
50
+
Juniors Restaurant,63.90
51
+
Apple,59.10
52
+
CVS,58.26
53
+
Fracturatlas Donation,53.76
54
+
Sottocasa,53.35
55
+
The Meatball Shop,52.27
56
+
Trader Joe's,49.90
57
+
Famous Ray's,48.99
58
+
Nyc Taxi,45.30
59
+
Arden B,37.85
60
+
Ace Hardware,32.66
61
+
Utrecht Art,31.69
62
+
Incoming Domestic Wire,30.00
63
+
Hj Fulton Trading,29.88
64
+
Fontdeck Md,25.00
65
+
South Brooklyn Piz,25.00
66
+
Basics Plus,22.82
67
+
Nyc Taxi E,22.20
68
+
USPS,13.80
69
+
R J Food,11.98
70
+
Nyc Taxi B,10.80
71
+
Extra Space Stor,9.87
72
+
Siri Pharmacy Inc,9.72
73
+
Starbucks,7.95
74
+
Delivery Right Now,4.95
75
+
Vendscreen Asa Vending,1.40
+46
papers/arxiv-sfpc/data/finance/01/data/130910-140121/formatted/profit-and-loss.md
+46
papers/arxiv-sfpc/data/finance/01/data/130910-140121/formatted/profit-and-loss.md
···
1
+
# SFPC, LLC. PROFIT & LOSS
2
+
## September 10, 2013 - January 21, 2014
3
+
4
+
| | TOTAL |
5
+
|-| ----- |
6
+
|__Income__||
7
+
| Sales||
8
+
| Tuition|67,157.20|
9
+
| Total Sales|67,157.20|
10
+
|Total Income|$67,157.20|
11
+
|Gross Profit|$67,157.20|
12
+
|__Expenses__||
13
+
| Commissions & fees|-250.65|
14
+
| Entertainment|149.68|
15
+
| Legal & Professional Fees|1,750.12|
16
+
| Meals and Entertainment|1,266.18|
17
+
| Office Expenses|3,223.67|
18
+
| Flowers|49.83|
19
+
| _Furniture_|4,470.05|
20
+
| Total Office Expenses|7,743.55|
21
+
| Other General and Admin Expenses|1.99|
22
+
| Rent or Lease|7,500.00|
23
+
| Shipping and delivery expense|13.80|
24
+
| Stationery & Printing|217.75|
25
+
| Subcontractors||
26
+
| Administration|6,378.25|
27
+
| Guest Speakers and Teachers|4,131.24|
28
+
| Payroll Expenses|14,098.00|
29
+
| Total Subcontractors|24,607.49|
30
+
| Supplies||
31
+
| Books|202.90|
32
+
| Classes||
33
+
| Circuits|1,348.35|
34
+
| Total Classes|1,348.35|
35
+
| Final Exhibition|4,141.53|
36
+
| Workshops|303.36|
37
+
| Total Supplies|5,996.14|
38
+
| Travel|262.30|
39
+
| Tuition Reimbursement|2,500.00|
40
+
| Utilities|240.00|
41
+
|Total Expenses|$51,998.35|
42
+
|Net Operating Income|$15,158.85|
43
+
|__Net Income__|__$15,158.85__|
44
+
45
+
Exported from QuickBooks Online (and converted into Markdown) by Casey Gollan
46
+
Wednesday, Feb 05, 2014 12:05:31 PM PST GMT-5 - Accrual Basis [[Raw export (.xls)](profit-and-loss.xls)]
+6
papers/arxiv-sfpc/data/finance/01/data/130910-140121/formatted/salaries.csv
+6
papers/arxiv-sfpc/data/finance/01/data/130910-140121/formatted/salaries.csv
+4
papers/arxiv-sfpc/data/finance/01/data/130910-140121/formatted/subcontractors-by-category.csv
+4
papers/arxiv-sfpc/data/finance/01/data/130910-140121/formatted/subcontractors-by-category.csv
+15
papers/arxiv-sfpc/data/finance/01/data/130910-140121/formatted/visitor.csv
+15
papers/arxiv-sfpc/data/finance/01/data/130910-140121/formatted/visitor.csv
···
1
+
Name,Role,Fee
2
+
Caitlin Morris,Visiting Artist,$800
3
+
Jürg Lehni,Visiting Artist,$575
4
+
Marcela Godoy,Visiting Artist,$500
5
+
Jacob Tonski,Visiting Artist,$400
6
+
Dan Phiffer,Visiting Artist,$200
7
+
Gabriella Levine,Visiting Artist,$200
8
+
Jeff Feddersen,Kitchen Table Coders,$200
9
+
Ted Hayes,Kitchen Table Coders,$200
10
+
David Nolen,Kitchen Table Coders,$200
11
+
Christine Sun Kim and Translator,Guest Lecture,$200
12
+
Jacob Gaboury,Guest Lecture,$200
13
+
Kyle McDonald,Guest Lecture,$200
14
+
Brian Droitcour,Guest Lecture,$200
15
+
Mmuseumm Curator,Art of Walking Fieldtrip,$50
+208
papers/arxiv-sfpc/data/finance/01/readme.md
+208
papers/arxiv-sfpc/data/finance/01/readme.md
···
1
+
Hi all,
2
+
3
+
Today I’m happy to present you all with a report on _money_.
4
+
5
+
Contents:
6
+
7
+
1. [$700 Tuition Refund](#700-tuition-refund)
8
+
2. [Forthcoming Expenses](#forthcoming-expenses)
9
+
3. [Transparency and Legibility](#transparency-and-legibility)
10
+
4. [Ways in Which Things are Complicated](#ways-in-which-things-are-complicated)
11
+
5. [Expenses by Category (chart and definitions)](#expenses-by-category)
12
+
6. [Expenses by Vendor (chart)](#expenses-by-vendor)
13
+
7. [Salaries](#salaries)
14
+
8. [“To Radical Openness and Generosity”](#to-radical-openness-and-generosity)
15
+
16
+
## $700 Tuition Refund
17
+
18
+
When Taeyoon and I went to set up the school’s bank account, he mentioned kind of off-the-cuff to our banker that “we don’t intend to grow-and-grow as a business.” I’m pretty sure that the banker’s head exploded.
19
+
20
+
Anyway, we always intended to give back any money that we didn’t spend to you, so today we’d like to offer each of you $700. If you email me back with your mailing address I will gladly cut you a check.
21
+
22
+
Also, let me know if you _don’t_ want your money back. We’d be grateful to put it towards next semester’s expenses. We’ve had a few brainstorming meetings about doing different kinds of programs in April, over the summer, and next fall.
23
+
24
+
## Forthcoming Expenses
25
+
26
+
As of January 21st, when I am writing this letter, our bank balance is $15,607.76. The reason I’m considering a $700 refund to be an emptying of our account is that we know we’re going to incur several expenses before taking in money for our next iteration:
27
+
28
+
| Income | Cost |
29
+
| ------ | ----- |
30
+
| Tuition refunds | $10,500 ($700 x 15 students) |
31
+
| Accountant | $1300 |
32
+
| Casey’s interim salary | $1000 (max interim amount based on $25/hr) |
33
+
| Website redesign (by Moises) | $1000 |
34
+
| Storage unit | $390 (3 months at $130/mo) |
35
+
| QuickBooks Online | $60 (3 months at $20/mo) |
36
+
| Taxes | TBD |
37
+
38
+
So, if everyone takes their refund that brings us down to $5107.76. Our interim expenses add up to at least $3750, bringing the balance down to $1357.76. That makes $700 the roundest hundred we can give back.
39
+
40
+
Going forward I want to work to lower the amount of money we need students to front while spending less to increase the amount we can give back. By understanding our costs, being super thrifty, and pushing hard on sponsorships (which we definitely didn’t devote enough hours to this time around) to cover salaries, space, and materials, we can get better and better at this over time.
41
+
42
+
## Transparency and Legibility
43
+
44
+
Without further ado: I’m attaching a [**Profit & Loss Detail statement** (pdf)](https://github.com/SFPC/finance-and-administration/blob/master/01/data/130910-140121/as-exported/pdf/profit-and-loss-detail.pdf?raw=true) recently exported from our accounting software QuickBooks. This includes a line item for every incoming and outgoing transaction on our books, sorted by category.
45
+
46
+
Transparency...accomplished! Just kidding. One comment I saw over-and-over in your survey comments (stay tuned for those in a separate thread) was that _transparency_ does not equal _legibility_. Put another way: just because you were all shared on my Google Spreadsheets doesn’t mean that I’m doing an adequate job telling the story of what’s going on with your money. That’s exactly right.
47
+
48
+
49
+
## Ways in Which Things are Complicated
50
+
51
+
Here’s just a few examples of how:
52
+
53
+
- **Multiple payment methods**: We accepted money in the form of checks, PayPal, Quickpay, wire transfers, and cash. This complicates reporting considerably. If cash is spent before it is deposited it doesn’t show up on the books. Also, payments from Paypal were sometimes lumped together into big transfers from a Paypal balance to our account. Bookkeeping often takes some forensics between the websites of multiple financial institutions, so I went through Paypal matching everything up and double-checking to split these into individual students’ payment records in QuickBooks. Additionally, different payment methods take out different fees. We decided to eat all fees and consider payments round, so whether your payment method charged us $5 or $15 on a $500 payment we considered you squared away.
54
+
- **Cash purchases made with cash income**: On one occasion we used a student’s cash payment to buy our projector from a Craigslist seller without first depositing it. This is legit but it doesn’t show up on the books. In the future I’m reccomending that we run everything through the account, just for seamless recordkeeping, though it can create delays and increase administrative overhead.
55
+
- **Multiple bank accounts**: The teachers were so excited to get started with classes that we started SFPC without a bank account. Or rather, we started with a sub-bank account of Zach’s studio YesYesNo and switched over to an independent account once our LLC paperwork had cleared. So at one point we transferred about $30,000 between accounts. Luckily QuickBooks was able to pull transactions from both accounts and we have good records, but ended up having to reconcile two bank accounts and two PayPals.
56
+
- **Opting not to move money in circles**: In order to not move money back-and-forth between accounts a bunch of times Zach was paid his salary directly from checks and payments to YesYesNo that hadn’t been deposited by the time we had already transferred that account’s entire balance to the SFPC LLC. account. So although Zach’s salary was officially $10,000, we cut him a check for a remainder of just $598, while noting the full amount on the memo.
57
+
- **Granularity**: The highest level of granularity you’ll get from these spreadsheets is oftentimes something like AMAZON.COM. When I’ve had a question about something, we’re small enough that I’ve been able to track down the receipt in somebody’s inbox. But going forward I'll actively be filing _everyone's_ print and email receipts for _everything_ (not just for reimbursements) in QuickBooks to help draw a finer line between spending categories. This would also pave the way for a fun (and nerdy) visualization project, keeping count of things like the amount of toilet paper rolls we buy so that we can place informed bulk orders in the future.
58
+
59
+
All of these exceptions are why I breathed a deep sigh of relief when our accountant Katia informed me that our accounts had been properly reconciled, meaning everything’s accounted for.
60
+
61
+
## Expenses by Category
62
+
63
+
On October 25th, I signed us up for [QuickBooks Online](http://QuickBooks.intuit.com/), which is standard accounting software for small businesses. It’s software-as-a-service, meaning it’ll cost us $20 forever, but the clarity it has allowed me is priceless. QuickBooks allows me to categorize expenses and income by category, as well as to print checks which are immediately logged with their appropriate memo and category. Going forward I’ll also use QuickBooks to take care of payroll, invoices, receipts, and some payments. As tax day rolls around, our accountant is able to plug right in and take care of her tasks.
64
+
65
+
While QuickBooks allows for a freakishly detailed level of record keeping, it took me a little while to grasp some of the accounting terminology, so I wanted to walk through our spending categories.
66
+
67
+
[](data/130910-140121/formatted/expenses-by-category.csv)
68
+
69
+
### Subcontractors
70
+
71
+
This is code for "people": teachers, an administrator, and guest artists. In the next section I give a more granular breakdown of these costs.
72
+
73
+
### Office Expenses
74
+
75
+
Office expenses are the little things it takes to exist in a space (not including rent) from toilet paper to furniture to flowers to fruit-fly traps.
76
+
77
+
### Rent or Lease
78
+
79
+
This was our home base. We had agreed to pay a percentage of the money we took in. This was dispersed in three monthly installments plus an extra payment at the end.
80
+
81
+
### Supplies
82
+
83
+
Supplies consists of books for the school's library, electronics for circuits class (lots and lots of electronics), materials needed for student or visiting artist workshops, and final exhibition costs (including things like space rental and postcards).
84
+
85
+
### Legal & Professional Fees
86
+
87
+
We've only got one expense in this category but it's a big one: the $1750.13 fee we paid to The Company Corporation to become SFPC, LLC. When we pay our accountant Katia, her services will show up here too.
88
+
89
+
### Meals and Entertainment
90
+
91
+
Pizza and beer for us all. And lots of Grubhub during the last two weeks. (This doesn't include Thursday dinners, which had crowdsourced ingredients.)
92
+
93
+
### Travel
94
+
95
+
A few Taxis and one gigantic SUV summoned to IKEA to bring back a bookcase and other things for the space.
96
+
97
+
### Utilities
98
+
99
+
As it turns, commercial internet is almost prohibitively expensive. We were able to pay our friends on the 7th floor $120 a month to up their bitrate and drop a line (literally, down the building) to us. Extreme cheap-skating, and it worked alright too!
100
+
101
+
### Stationery & Printing
102
+
103
+
Rush-ordered some sfpc cards to hand out at Maker Faire, the first weekend everyone was in town.
104
+
105
+
### Entertainment
106
+
107
+
$150 of beer. QuickBooks has finicky definitions of nearly identical categories like “Entertainment and Meals” versus pure “Entertainment”, so going forward I will try to keep things simple by recategorizing cases like this where beer purchases have ended up under both “meals” and “entertainment” categories.
108
+
109
+
## Expenses by Vendor
110
+
111
+
This chart represents the _things_ we bought (meaning it excludes salaries of teachers, staff, and visitors), as listed by the item's vendor.
112
+
113
+
[](data/130910-140121/formatted/expenses-by-vendor.csv)
114
+
115
+
## Salaries
116
+
117
+
People (or “subcontractors” to use accounting parlance) are the school’s biggest expense, so I wanted to provide a better breakdown of those costs based on the profit and loss.
118
+
119
+
[](data/130910-140121/formatted/subcontractors-by-category.csv)
120
+
121
+
For administration, the teachers offered me an hourly rate of $25 at a projected 20 hours a week, although I track my hours and am paid based on my actual time working, not a flat fee or projection. Anecdotally, this is $10 more per hour than most of my friends make in NYC working jobs in and outside of the field of arts and culture, but it is less than I make doing freelance web design.
122
+
123
+
The idea behind teacher salaries at SFPC was to do better than the downright offensive rates that most colleges offer [adjunct professors](http://adjuncts.chronicle.com). (One adjunct professor at my alma mater noted that she was forced to resign because she could make more money on food stamps than teaching for a semester, and if she was considered employed she would be unable to defer her own student loans.) So, the formula that the teachers came up with was:
124
+
125
+
`$150/hr x 3 hours per class x 10 weeks of class = $4500`
126
+
127
+
And the classes, as offered, were:
128
+
129
+
| Teacher | Class |
130
+
| ------- | ----- |
131
+
| Jen Lowe | Math for Artists / Art for Mathists |
132
+
| Jen Lowe | Dinner Studio |
133
+
| Zach Lieberman | Learning to Learn |
134
+
| Zach Lieberman | Input/Output |
135
+
| Taeyoon Choi | Circuits and Drawings |
136
+
| Taeyoon Choi | Art of Walking |
137
+
| Amit Pitaru | Learning Curves |
138
+
139
+
Theoretically, this would’ve resulted in the following salaries:
140
+
141
+
| Name | Role | Formula | Salary |
142
+
| ---- | ---- | ------- | ------ |
143
+
| Taeyoon Choi | Teacher | 2 classes x 3 hours x $125/hr x 10 week semester | $9,000 |
144
+
| Zach Lieberman | Teacher | 2 classes x 3 hours x $125/hr x 10 week semester | $9,000 |
145
+
| Jen Lowe | Teacher | 2 classes x 3 hours x $125/hr x 10 week semester | $9,000 |
146
+
| Amit Pitaru | Teacher | 1 class x 3 hours x $125/hr x 10 week semester | $4,500 |
147
+
| **Total** ||| **$31,500** |
148
+
149
+
However, we underestimated the amount of time it would take to run the school. Therefore, because Jen and Amit were both holding down full-time jobs which were a commute away, Taeyoon and Zach ended up doing a bunch of administrative work and spending more time at the school than they had budgeted. It was decided that we could round their salaries up to $10,000. Jen generously donated the bulk of her salary for teaching two classes, accepting only $2000 in payment, and Amit generously donated his entire salary of $5,000 for teaching one class, accepting no payment.
150
+
151
+
So, after including yet-to-be-paid maximum of $1000 interim administrative salary for myself and an extra $1500 for Taeyoon to organize and plan the next iteration of sfpc, the salaries came out the the following:
152
+
153
+
| Name | Role | Salary |
154
+
| ---- | ---- | ------ |
155
+
| Taeyoon Choi | Teacher + Administrator | $11,500 |
156
+
| Zach Lieberman | Teacher | $10,000 |
157
+
| Casey Gollan | Administrator | $8,378 |
158
+
| Jen Lowe | Teacher | $2,000 |
159
+
| Amit Pitaru | Teacher | $0 |
160
+
| **Total** || **$31,878** |
161
+
162
+
**UPDATE about visitor fees: Shortly after we published this document and information about visiting artists' fee, we got a response from one of the visiting artists that we should have informed them before publishing this document. We want to acknowledge this mistake. We are editing out the information until we get everyone's approval.**
163
+
164
+
**There was an understanding interally that the school is operating on an open source ideology in its teaching methodology as well as administration. The faculty and students were aware of the fact the school's finances would be published openly at some point. In retrospect, we should have done a better job communicating clearly about the ways which we decided to share this information. Please understand that the school is a work in progress and we are learning every step of the way. Thank you - Taeyoon Choi and Casey Gollan**
165
+
166
+
All of the teachers invited guests to the school, so the invitations varied. For example, some visitors were very casual, like Zach Gage and Golan Levin; some asked if they can visit; and other visitors were scheduled months in advance.
167
+
168
+
Visitor fees in general ranged from $0 to less than $1000 per person. We feel strongly that artists, critics, and lecturers who visit our school to give talks and lead workshops deserve to be paid. We seek to compensate visitors proportional to their time commitment and level of involvement, ranging from being a dinner guest to conducting a week long teaching residency.
169
+
170
+
As with most things this first semester, we had to figure out appropriate fees as we went along. Our methodology at this point is to look at the circumstances of each visit and work out a fee that both the school and the visitor can agree is fair.
171
+
172
+
There were many visitors who came to share their insights with our community for free. We thank them gratefully with respect and love: Bret Victor, Ramsey Nassar, Eva Schindling, Jesse Louis-Rosenberg, Brian House, Joanne McNeil, Syd Lieberman, Adam Magyar, Takahiro Yamaguchi, Cederic Kiefer, Giorgia Lupi, Gabriele Rossi, and Paola Antonelli. (There were at least a dozen more artists and engineers who came to our Thursday open dinners. If we are missing your name in this letter, please let us know ([casey@sfpc.io](mailto:casey@sfpc.io)) or submit a pull request. We want to acknowledge every member of the SFPC community.)
173
+
174
+
Many other visitors came to SFPC for a fraction of what is considered a fair fee, in the spirit of sharing their practice with our community. Jurg Lehni, for example, accepted pay only for the travel and accomodation costs of visiting SFPC.
175
+
176
+
Some artists were able to obtain external funding. Jacob Tonski, for example, visited for the same amount of time as Caitlin Morris, but he had a travel from the university where he teaches, and he agreed that we could simply match it.
177
+
178
+
Below is the complete list of visitors we paid:
179
+
180
+
| Name | Role | Fee |
181
+
| ---- | ---- | --- |
182
+
| Caitlin Morris | Visiting Artist | $ |
183
+
| Jürg Lehni | Visiting Artist | $ |
184
+
| Marcela Godoy | Visiting Artist | $ |
185
+
| Jacob Tonski | Visiting Artist | $ |
186
+
| Dan Phiffer | Visiting Artist | $ |
187
+
| Gabriella Levine | Visiting Artist | $ |
188
+
| Jeff Feddersen | Kitchen Table Coders | $ |
189
+
| Ted Hayes | Kitchen Table Coders | $ |
190
+
| David Nolen | Kitchen Table Coders | $ |
191
+
| Christine Sun Kim | Guest Lecture | $ |
192
+
| Jacob Gaboury | Guest Lecture | $ |
193
+
| Kyle McDonald | Guest Lecture | $ |
194
+
| Brian Droitcour | Guest Lecture | $ |
195
+
| Mmuseumm Curator | Art of Walking Fieldtrip | $ |
196
+
197
+
## “To Radical Openness and Generosity”
198
+
199
+
I was equal parts excited and reluctant to take a job as an “administrator” because I’ve got lots of ideas but little in the way of qualifications or experience. And in my own experience at school I’ve found administrators to be dead-in-the-eyes, old (like...almost dying), bitter, slow, encumbered, opaque, unhelpful — I could go on. I’d like to do better than that, and when I saw the spirit of the school that Zach, Taeyoon, Jen, and Amit had begun to articulate, I knew this could be a chance.
200
+
201
+
One phrase from the website’s [about page](http://sfpc.io/about) has stuck with me in particular: “To radical openness and generosity.” That’s the kind of thing I want inscribed over a doorway, so I can pass through it every day! While you guys were asking questions from the technological (what is the difference between wifi and bluetooth?) to the anthropomorphic (how do I know the computer understands me?), my question was: what could it look like to open source this school?
202
+
203
+
I’m hoping that this letter did a good job of explaining things. But I’m almost positive you’re left with questions, ideas, and other kinds of feedback. Please let me know! This is my first time organizing a school and I’m eager to hear from you guys about what can be better at every step of the process.
204
+
205
+
Amit, Andy, Claire, Ishac, Jason, Jen, Jesse, Jonathan, Jonathan, Le, Mini, Moises, Motoi, Paul, Rachel, Simona, Taeyoon, Tega, Zach — thank you,
206
+
207
+
Casey Gollan, Administrator
208
+
[casey@sfpc.io](mailto:casey@sfpc.io)
+28
papers/arxiv-sfpc/data/finance/2013/2013-Q3-income.csv
+28
papers/arxiv-sfpc/data/finance/2013/2013-Q3-income.csv
···
1
+
2013 Q3 Profit & Loss Statement,
2
+
"SFPC, LLC.",
3
+
"For the 3 months ended September 30, 2013",
4
+
,
5
+
Account,Jul-Sep 2013
6
+
,
7
+
Income,
8
+
Sales,26980
9
+
Total Income,26980
10
+
,
11
+
Gross Profit,26980
12
+
,
13
+
Operating Expenses,
14
+
Bank Service Charges,5
15
+
General Expenses,203
16
+
Legal Expenses,1750
17
+
Office Expenses,875
18
+
Printing & Stationery,218
19
+
Public Event Expenses,125
20
+
Rent,2000
21
+
"School Food, Snacks, and Drinks",43
22
+
Travel,77
23
+
Wages and Salaries,1880
24
+
Total Operating Expenses,7176
25
+
,
26
+
Operating Income,19804
27
+
,
28
+
Net Income,19804
papers/arxiv-sfpc/data/finance/2013/2013-Q3-income.pdf
papers/arxiv-sfpc/data/finance/2013/2013-Q3-income.pdf
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papers/arxiv-sfpc/data/finance/2013/2013-Q3-income.xlsx
papers/arxiv-sfpc/data/finance/2013/2013-Q3-income.xlsx
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+39
papers/arxiv-sfpc/data/finance/2013/2013-Q4-income.csv
+39
papers/arxiv-sfpc/data/finance/2013/2013-Q4-income.csv
···
1
+
2013 Q4 Profit & Loss Statement,
2
+
"SFPC, LLC.",
3
+
"For the 3 months ended December 31, 2013",
4
+
,
5
+
Account,Oct-Dec 2013
6
+
,
7
+
Income,
8
+
Sales,40468
9
+
Total Income,40468
10
+
,
11
+
Cost of Goods Sold,
12
+
Cost of Goods Sold,24522
13
+
Total Cost of Goods Sold,24522
14
+
,
15
+
Gross Profit,15946
16
+
,
17
+
Operating Expenses,
18
+
Bank Service Charges,30
19
+
General Expenses,-203
20
+
Legal Expenses,800
21
+
Office Expenses,2359
22
+
Postage & Delivery,19
23
+
Public Event Expenses,-125
24
+
Rent,5500
25
+
"School Food, Snacks, and Drinks",-43
26
+
Travel,185
27
+
Utilities,240
28
+
Wages and Salaries,-1880
29
+
Small Tools & Equipment,4471
30
+
Meals & Entertainment,1416
31
+
Marketing,1000
32
+
Office Decoration,50
33
+
Administration,7378
34
+
Guaranteed Pymnts to Partners,15298
35
+
Total Operating Expenses,36495
36
+
,
37
+
Operating Income,-20549
38
+
,
39
+
Net Income,-20549
papers/arxiv-sfpc/data/finance/2013/2013-Q4-income.pdf
papers/arxiv-sfpc/data/finance/2013/2013-Q4-income.pdf
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papers/arxiv-sfpc/data/finance/2013/2013-Q4-income.xlsx
papers/arxiv-sfpc/data/finance/2013/2013-Q4-income.xlsx
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+36
papers/arxiv-sfpc/data/finance/2013/2013-income.csv
+36
papers/arxiv-sfpc/data/finance/2013/2013-income.csv
···
1
+
2013 Profit & Loss Statement,
2
+
"SFPC, LLC.",
3
+
"For the year ended December 31, 2013",
4
+
,
5
+
Account,2013
6
+
,
7
+
Income,
8
+
Sales,67448
9
+
Total Income,67448
10
+
,
11
+
Cost of Goods Sold,
12
+
Cost of Goods Sold,24522
13
+
Total Cost of Goods Sold,24522
14
+
,
15
+
Gross Profit,42926
16
+
,
17
+
Operating Expenses,
18
+
Bank Service Charges,35
19
+
Legal Expenses,2550
20
+
Office Expenses,3234
21
+
Postage & Delivery,19
22
+
Printing & Stationery,218
23
+
Rent,7500
24
+
Travel,262
25
+
Utilities,240
26
+
Small Tools & Equipment,4471
27
+
Meals & Entertainment,1416
28
+
Marketing,1000
29
+
Office Decoration,50
30
+
Administration,7378
31
+
Guaranteed Pymnts to Partners,15298
32
+
Total Operating Expenses,43671
33
+
,
34
+
Operating Income,-745
35
+
,
36
+
Net Income,-745
papers/arxiv-sfpc/data/finance/2013/2013-income.pdf
papers/arxiv-sfpc/data/finance/2013/2013-income.pdf
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papers/arxiv-sfpc/data/finance/2013/2013-income.xlsx
papers/arxiv-sfpc/data/finance/2013/2013-income.xlsx
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+23
papers/arxiv-sfpc/data/finance/2014/2014-Q1-income.csv
+23
papers/arxiv-sfpc/data/finance/2014/2014-Q1-income.csv
···
1
+
2014 Q1 Profit & Loss Statement,
2
+
"SFPC, LLC.",
3
+
"For the 3 months ended March 31, 2014",
4
+
,
5
+
Account,Jan-Mar 2014
6
+
,
7
+
Income,
8
+
Sponsorship,6582
9
+
Total Income,6582
10
+
,
11
+
Gross Profit,6582
12
+
,
13
+
Operating Expenses,
14
+
Bank Service Charges,15
15
+
Office Expenses,62
16
+
Postage & Delivery,5
17
+
Rent,382
18
+
Travel,1407
19
+
Total Operating Expenses,1871
20
+
,
21
+
Operating Income,4711
22
+
,
23
+
Net Income,4711
papers/arxiv-sfpc/data/finance/2014/2014-Q1-income.pdf
papers/arxiv-sfpc/data/finance/2014/2014-Q1-income.pdf
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papers/arxiv-sfpc/data/finance/2014/2014-Q1-income.xlsx
papers/arxiv-sfpc/data/finance/2014/2014-Q1-income.xlsx
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+32
papers/arxiv-sfpc/data/finance/2014/2014-Q2-income.csv
+32
papers/arxiv-sfpc/data/finance/2014/2014-Q2-income.csv
···
1
+
2014 Q2 Profit & Loss Statement,
2
+
"SFPC, LLC.",
3
+
"For the 3 months ended June 30, 2014",
4
+
,
5
+
Account,Apr-Jun 2014
6
+
,
7
+
Income,
8
+
Sales,14975
9
+
Total Income,14975
10
+
,
11
+
Cost of Goods Sold,
12
+
Visiting Artists,1700
13
+
Total Cost of Goods Sold,1700
14
+
,
15
+
Gross Profit,13275
16
+
,
17
+
Operating Expenses,
18
+
Bank Service Charges,75
19
+
General Expenses,659
20
+
Office Expenses,231
21
+
Personnel - Admin,300
22
+
Printing & Stationery,300
23
+
Public Event Expenses,174
24
+
Rent,3898
25
+
"School Food, Snacks, and Drinks",496
26
+
Travel,333
27
+
Wages and Salaries,12450
28
+
Total Operating Expenses,18916
29
+
,
30
+
Operating Income,-5641
31
+
,
32
+
Net Income,-5641
papers/arxiv-sfpc/data/finance/2014/2014-Q2-income.pdf
papers/arxiv-sfpc/data/finance/2014/2014-Q2-income.pdf
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papers/arxiv-sfpc/data/finance/2014/2014-Q2-income.xlsx
papers/arxiv-sfpc/data/finance/2014/2014-Q2-income.xlsx
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+23
papers/arxiv-sfpc/data/finance/2014/2014-Q3-income.csv
+23
papers/arxiv-sfpc/data/finance/2014/2014-Q3-income.csv
···
1
+
2014 Q3 Profit & Loss Statement,
2
+
"SFPC, LLC.",
3
+
"For the 3 months ended September 30, 2014",
4
+
,
5
+
Account,Jul-Sep 2014
6
+
,
7
+
Cost of Goods Sold,
8
+
Visiting Artists,100
9
+
Total Cost of Goods Sold,100
10
+
,
11
+
Gross Profit,-100
12
+
,
13
+
Operating Expenses,
14
+
Bank Service Charges,178
15
+
General Expenses,51
16
+
Office Expenses,88
17
+
Rent,136
18
+
Travel,25
19
+
Total Operating Expenses,478
20
+
,
21
+
Operating Income,-578
22
+
,
23
+
Net Income,-578
papers/arxiv-sfpc/data/finance/2014/2014-Q3-income.pdf
papers/arxiv-sfpc/data/finance/2014/2014-Q3-income.pdf
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papers/arxiv-sfpc/data/finance/2014/2014-Q3-income.xlsx
papers/arxiv-sfpc/data/finance/2014/2014-Q3-income.xlsx
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+37
papers/arxiv-sfpc/data/finance/2014/2014-Q4-income.csv
+37
papers/arxiv-sfpc/data/finance/2014/2014-Q4-income.csv
···
1
+
2014 Q4 Profit & Loss Statement,
2
+
"SFPC, LLC.",
3
+
"For the 4 months ended December 31, 2014",
4
+
,
5
+
Account,Sep-Dec 2014
6
+
,
7
+
Income,
8
+
Event Income,946
9
+
Sales,85000
10
+
Total Income,85946
11
+
,
12
+
Cost of Goods Sold,
13
+
Visiting Artists,2200
14
+
Total Cost of Goods Sold,2200
15
+
,
16
+
Gross Profit,83746
17
+
,
18
+
Operating Expenses,
19
+
Bank Service Charges,317
20
+
General Expenses,5980
21
+
Income Tax Expense,1000
22
+
Legal Expenses,250
23
+
Office Expenses,292
24
+
Personnel - Admin,350
25
+
Postage & Delivery,16
26
+
Printing & Stationery,400
27
+
Public Event Expenses,1266
28
+
Rent,13065
29
+
"School Food, Snacks, and Drinks",765
30
+
Travel,319
31
+
Tuition Reimbursement,700
32
+
Wages and Salaries,53850
33
+
Total Operating Expenses,78570
34
+
,
35
+
Operating Income,5176
36
+
,
37
+
Net Income,5176
papers/arxiv-sfpc/data/finance/2014/2014-Q4-income.pdf
papers/arxiv-sfpc/data/finance/2014/2014-Q4-income.pdf
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papers/arxiv-sfpc/data/finance/2014/2014-Q4-income.xlsx
papers/arxiv-sfpc/data/finance/2014/2014-Q4-income.xlsx
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+38
papers/arxiv-sfpc/data/finance/2014/2014-income.csv
+38
papers/arxiv-sfpc/data/finance/2014/2014-income.csv
···
1
+
2014 Profit & Loss Statement,
2
+
"SFPC, LLC.",
3
+
"For the year ended December 31, 2014",
4
+
,
5
+
Account,2014
6
+
,
7
+
Income,
8
+
Event Income,946
9
+
Sales,99975
10
+
Sponsorship,6582
11
+
Total Income,107503
12
+
,
13
+
Cost of Goods Sold,
14
+
Visiting Artists,4000
15
+
Total Cost of Goods Sold,4000
16
+
,
17
+
Gross Profit,103503
18
+
,
19
+
Operating Expenses,
20
+
Bank Service Charges,431
21
+
General Expenses,6690
22
+
Income Tax Expense,1000
23
+
Legal Expenses,250
24
+
Office Expenses,643
25
+
Personnel - Admin,650
26
+
Postage & Delivery,20
27
+
Printing & Stationery,700
28
+
Public Event Expenses,1441
29
+
Rent,17481
30
+
"School Food, Snacks, and Drinks",1261
31
+
Travel,2085
32
+
Tuition Reimbursement,700
33
+
Wages and Salaries,66300
34
+
Total Operating Expenses,99652
35
+
,
36
+
Operating Income,3851
37
+
,
38
+
Net Income,3851
papers/arxiv-sfpc/data/finance/2014/2014-income.pdf
papers/arxiv-sfpc/data/finance/2014/2014-income.pdf
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papers/arxiv-sfpc/data/finance/2014/2014-income.xlsx
papers/arxiv-sfpc/data/finance/2014/2014-income.xlsx
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+34
papers/arxiv-sfpc/data/finance/2015/2015-Q1-income.csv
+34
papers/arxiv-sfpc/data/finance/2015/2015-Q1-income.csv
···
1
+
2015 Q1 Profit & Loss Statement,
2
+
"SFPC, LLC.",
3
+
"For the 3 months ended March 31, 2015",
4
+
,
5
+
Account,Jan-Mar 2015
6
+
,
7
+
Income,
8
+
Event Income,376
9
+
Sales,65501
10
+
Total Income,65877
11
+
,
12
+
Cost of Goods Sold,
13
+
Visiting Artists,300
14
+
Total Cost of Goods Sold,300
15
+
,
16
+
Gross Profit,65577
17
+
,
18
+
Operating Expenses,
19
+
Bank Service Charges,123
20
+
Charitable Contributions,300
21
+
General Expenses,144
22
+
Income Tax Expense,25
23
+
Office Expenses,247
24
+
Postage & Delivery,15
25
+
Public Event Expenses,260
26
+
Rent,5800
27
+
"School Food, Snacks, and Drinks",247
28
+
Travel,34
29
+
Wages and Salaries,23236
30
+
Total Operating Expenses,30431
31
+
,
32
+
Operating Income,35146
33
+
,
34
+
Net Income,35146
papers/arxiv-sfpc/data/finance/2015/2015-Q1-income.pdf
papers/arxiv-sfpc/data/finance/2015/2015-Q1-income.pdf
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papers/arxiv-sfpc/data/finance/2015/data/image1.png
papers/arxiv-sfpc/data/finance/2015/data/image1.png
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papers/arxiv-sfpc/data/finance/2015/data/image2.png
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+166
papers/arxiv-sfpc/data/finance/2015/readme.md
+166
papers/arxiv-sfpc/data/finance/2015/readme.md
···
1
+
# SFPC Administration and Finance report 2015
2
+
3
+
In 2014 we held two sessions, a short two week program in the Spring and a ten week program in the fall. Both sessions were hosted at Orbital in 155 Rivington street. During the Fall 2014 we formed the ‘SFPC Steering Committee’ with SFPC founding partners, teachers and alumni who advise the session ‘Organizers’ running the program on daily basis. The SFPC Steering Committee includes Amit Pitaru, Allison Burtch, Ida C. Benedetto, Lauren Gardner, Taeyoon Choi, Tega Brain and Zach Lieberman. The Organizers take rotating responsibilities, often inviting alumni and teachers to be part of the team.
4
+
5
+
*This report is written by Taeyoon Choi with Lauren Gardner in Spring 2016. We tried to contact everyone mentioned in the report prior to the publishing. However, in case we have missed someone or if there’s an error, feel free to contact them.*
6
+
7
+
# Spring 2015 session
8
+
9
+
The Spring session was announced on January 2015 and was held between March 16 ~ May 22 at 155 Rivington st. in the Orbital. Lead organizers include Allison Burtch, Taeyoon Choi and Zach Lieberman.
10
+
11
+
Allison, Casey, Taeyoon worked between sessions crafting and promoting the call for the students and admissions. Students were selected by Allison, Zach and Taeyoon with valuable input by the steering committee.
12
+
13
+
There were a total of 18 students in the Spring semester from the U.S, Spain, South Korea, China, Mexico, Denmark, Ukraine, Turkey, Greece, Japan and other countries. Students were selected based on artistic merit and answers from their applications. We conducted video and real-life interviews for a few, but not all students to get a better sense of their level of interest and what they hoped to gain from the experience participating in the school.
14
+
15
+
Nine students paid a full tuition of $5000 each and another nine students whose tuitions were subsidised by scholarships paid varying amounts. The scholarship students were chosen based on financial needs and SFPC’s mission for diversity in gender, race and accessibility. SFPC managed to provide these scholarships because some of the teachers took cuts in their payment.
16
+
17
+
The breakdown in scholarships were:
18
+
One student who was offered a full scholarship.
19
+
Two students paying ⅕ tuition.
20
+
Four students paying ½ tuition.
21
+
Two students paying ⅘ tuition.
22
+
23
+
We had hoped the students would be self-directed and find out on their own how they could best contribute back to the school. However it would have served us better to have specific roles and responsibilities attached to the scholarship / work-study program. After the program. we got some feedback from the students that it wasn’t transparent how we decided who would get the scholarship and what their responsibilities were upon accepting. This caused a slight sense of concern and discomfort among some students. We thank them for their honest feedback. Learning from their contribution, we were able to manage the work-study program more efficiently in the Fall program.
24
+
25
+
26
+
## Salary
27
+
The organizers, Allison, Zach and Taeyoon were responsible for the main administrative duties during the ten weeks session. In addition to teaching a class, they held office hours for the students and communicated with each other about the needs of the space and public events. Their salary was calculated as $5000 for teaching 10 weeks of class plus $5000 for administrative work, totalling $10000 for each. Zach took a partial cut in his payment to accompany more work-study students, also some admin duties were passed on to other organizers.
28
+
29
+
Casey Gollan, who acted as an administrator was responsible for finance and communicating with legal experts, as well as website management, contributed immensely to the school. Casey left his post as the administrator at the end of May to focus on his own projects. We thank Casey for his work at SFPC, he made a lasting mark on our policy to focus on providing unique educational opportunity through transparent administration and finance. Casey was paid $7500 for his work in Spring 2015.
30
+
31
+
After Casey left, Taeyoon picked up more administrative responsibilities. Starting with Summer 2015 session, Lauren Gardner and Taeyoon share administrative and financial work.
32
+
33
+
Teachers, who lead short classes (less than 3 sessions) were paid $1500 each.
34
+
Spring 2015 teachers include Allison Parrish, Ingrid Burrington, Surya Mattu and Jonathan Dahan. Teachers also include Lauren Gardner who was in charge of curating the final exhibition at the Babycastles Gallery. Notably, Jonathan Dahan donated his payment back to sfpc.
35
+
36
+
Interview with the teachers about the academics on the [Creative Applications](http://www.creativeapplications.net/education/teaching-and-learning-at-sfpc-conversation-with-allison-parrish-and-surya-mattu/ ).
37
+
38
+
We had visiting speakers and critics including. Rosa Menkman, Sara Hendren, Gene Kogan, Caitlin Morris, Michael Allison, Heather Dewey-Hagborg, Kyle McDonald, Lindsay Howard, Jay Zehngebot. We thank them for their generosity and excitement, to help support their ongoing research and creative practices we paid each visitor 150$. Daito Manabe and Mushon Zer-Aviv generously donated their speaker fee back to SFPC, we thank them.
39
+
40
+
## Expenses
41
+
42
+
Some of the expenses for the Spring semester include incidentals necessary for the the final exhibition however the rental of the space was donated by Babycastles Gallery. We thank them.
43
+
44
+
Documentation and photography for the final showcase by Emi Spicer: $250
45
+
46
+
Legal + Finance by a CPA: $1500
47
+
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+
Rent for the 10 weeks of the Spring session and storage during the interim was paid to Orbital for $15,450. We’d especially like to recognize that Orbital extended full access to the entire building and their facilities at cost which is a huge gift to the school and it’s students. We’d like to thank Gary Chou and the entire Orbital community for being a generous host and friend to the school. Orbital’s involvement in the school extends beyond merely providing a ‘space’. Students are incorporated directly into the community of artists and entrepreneurs gathered at Orbital, building friendships and even collaborations. The shared values between organizations has helped build a network of support and collaboration enabling SFPC students and Orbital residents to continue their personal and professional pursuits together.
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# Cash flow problem
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There was a short-term cash flow problem in June and July. Timely deposits for the summer programs weren’t made corresponding with various vendors cashing their rent check for the Spring session.
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When the balance was below zero in the SFPC account. Taeyoon made a one-time deposit of $2000 from personal account to keep the balance positive. It was made in two payments between June 29th with $1200 and July 7th with $800. On July 27, when the balance was stable with the summer deposits, Taeyoon transferred $2000 back to the personal account.
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This was a devastating learning experience. We learned that we can’t operate on ‘term to term’ basis because of the ongoing expenses and unexpected delay in payment and expenses.
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# Summer 2015
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The summer program was announced in May and was held in between July 27th ~ August 9th at 137 W 14th St. in Babycastles Gallery. http://sfpc.io/summer2015/ Lead organizers include Todd Anderson, Taeyoon Choi, Lauren Gardner.
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## Summer budget and expenses
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We accepted 10 students on a rolling basis, most of them were working in New York. All of the classes were held in evenings, making it possible for them to continue to work and take classes. We had few students from Boston and Portland who came to New York to participate in the program.
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Tuition was $1500 per student. We had 10 students and a few donations from single session class attendance through ticket sales. Total income through tuition was $15,450.
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One student, Katie Rose Pipkin’s tuition was made possible by The Studio for Creative Inquiry and CMU School of Fine Art.
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## Salary
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Administrators were paid an hourly rate for their participation. The admins were expected to organize the call for participation, student selection, teachers and workshops, class schedule, notes and documentation, general space organization and be on hand and accountable for any student questions and issues that may arise. Both Lauren Gardner and Todd Anderson were administrators for the summer session, Lauren was paid $2275 and Todd was paid $2800 in total with an additional fee for his role in teaching a class.Taeyoon was involved with organizing the session as well but donated his payment back to the school.
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Teachers were paid $1000 for their participation in the summer session teaching two-day classes. The teachers were Allison Parrish, Nick Montfort, Sara Groff Palermo and Todd Anderson. There was also a half-day workshop led by Ranjit Bhatnagar where we payed him $250 for his generous amount of time he shared with the students.
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Savings and Expenses
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The summer session was a successful experimentation in running a part time program, which we hope to be able to do more in the future. The Spring 2014 was also a two week program with a fantastic group of students and teachers, however it was not profitable or sustainable for the school. In the Summer 2015, taking the learnings from the previous experiment, we were determined to make it a financially viable/reasonable.
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There was a little over $275 spent on various food related expenses during the summer session and we paid $2000 in rent to Babycatles gallery for the two week Summer term. Overall we were able to save $5000 for SFPC which we deposited in the school account.
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# Overview
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# Interim (between Summer & Fall ‘15 sessions)
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Recurring expenses were incurred for things such as subscriptions to accounting software, insurance and bank fees.
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There was also a one time payment of $2,000 to Taeyoon for administration work done between sessions including but not limited to paying teachers/admins from summer, collecting payment from the students, updating the website, finding a new location to hold the Fall session and securing a lease, creating and promoting the call for attendees for the Fall session and organizing the student selection and responding to students. Additional admission work was donated by the steering committee and also external reviewers including Lauren McCarthy and SFPC alumni Katie Simillie and Andrew Kleindolph.
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Upon confirmation of a new lease at 155 Bank St. at the Westbeth Artist Housing Complex, $425 was spent with Sungshim moving company to move all of the school’s supplies (books, furniture, hardware and equipment) to our new location.
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An additional $600 was spent on building new custom furniture for our new space to be used in the classroom and workrooms. The furniture was beautifully built by artist Nick Doyle.
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Fall 2015 session
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The Fall application’s deadline for new students was June 21 and the Fall session was held between September 15th ~ November 27th. Lead organizers include Taeyoon Choi, Lauren Gardner and Zach Lieberman.
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Fall rough budget [inactive link]
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Students came from Germany, Houston, Boston, Austria, Chile, South Korea, Ireland and other places.
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## Tuition
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The tuition costs for the Fall semester were increased from $5,000 to $5,500. For all accepted students, we asked for a $500 non-refundable deposit to be paid by August 10th, 2015 to reserve their place in the Fall session. Twelve students were accepted however one could not attend after paying the deposit. Of the additional eleven students who were able to attend, one was given a 50% work-study scholarship in exchange for weekly blog posts, website and social media account updates and other general duties around the space. Total amount of income made from tuition was $58,500.
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## Visitor’s Fees
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Typically we host visitors and speakers throughout the semester however, this year we decided to frontload the majority of visitor talks during a ‘SFPC Salon’, an event held over two evenings of talks. Visitors were paid $100 for their participation although some of the visiting speakers chose not to be paid.
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Visitors who spoke at the SFPC Salon included Kaho Abe, Jason Levine, Jane Friedhoff, David Nolan, Ida Benedetto, Luisa Perira Hors, Benjamin Walter, Mariko Kosaka and Josh Michaels. We are grateful to Jay Silver and Zach Lieberman for donating their time to speak at the Salon in lieu of payment.
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There were two visitors that were paid $100 to speak during the semester and one who was paid $150 for a talk that was of a longer duration. Those speakers were Caroline Sinders, Nick Montfort and Cory Arcangel.
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## Salary
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Due to change in the overall budget accepting a smaller amount of students, we scaled back payment to the organizers from 10K to 6K. The organizers for the Fall session were Zach Lieberman, Taeyoon Choi and Lauren Gardner.
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Teachers were paid $4,000 for their involvement during the year teaching a total of eight classes. The Fall teachers included Ramsey Nasser, Caitlin Morris and Allison Parrish. Additional classes and workshops were taught by Taeyoon and Zach at no additional expense to the school and we’d very much like to acknowledge their donation of time.
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We also allocated $700 to introduced a new teaching assistant position to the Fall session and were happy that Gene Kogan was on hand to help students through any homework questions they had and also introduce the students to new tools and concepts. We are working on developing such position into a more structured category of “Artist In Residence” or “Teacher In Residence” in future sessions.
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## Expenses
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Thankfully due to the generosity of the Westbeth Corp. HDFC. INC, a non for profit org that manages our current space at 155 Bank st., our total rent expenditure was reduced in comparison to previous semesters. Our total rent for three months during the duration of the semester was $6,000. We paid an additional $2,000 for a December extension and are currently negotiating a lease renewal at $2,000/month.
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A rent-related expense was made to IRL for $425 for use of their space for the Fall session final party with family and friends and that fee also included a cleaning fee for use of their space for the Summer session’s similar final party event.
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We paid a professional photographer $450 to photograph the final student exhibition.
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We paid a professional cleaner s a total of $500 to come in once a week and help deep clean the space.
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We paid Eyebeam a subsidized rate of $1000 for two days of classes held on site at their location. This also included time spent learning how to use their equipment like laser cutters and 3D printers. We thank them for cooperation.
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There were additional fabrication expenses accrued during the final showcase paid to NYC resistor for Laser cutting service at $160 and individually to David Huerta as a laser cutter operator for $75.
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There were also additional reimbursements up to $1,040.20 made to Taeyoon and Lauren for expenses accrued during the semester primarily around food and school supplies.
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# Day for Night
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Day for Night was a music and visual art festival held in Houston, TX. in which we participated during December 2015. Here is an article about the installation we made for the event: [Link](http://www.dayfornight.io/index.php/2015/10/07/school-for-poetic-computation/)
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A separate budget for this event was created to differentiate between event expenses and school expenses. Most expenses accrued after November 27th are included on this budget which can be found here: [Inactive link]
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We agreed to a participation fee of $10k in addition to reimbursement of up to $1,500 for travel and an $1,500 for housing. All our invoices were sent in early January (with receipts) and have been fully reimbursed for travel and accommodation. We have received partial payment for the participation fee (50% at $5,000) and will continue to follow up to resolve the outstanding balance.
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Most of the expenses in December for the festival include renting an AirBnB for housing, printing zines and stickers, rental car and gas, getting small electronic parts necessary for the installation and etc.
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Lauren, who was an administrator for the Fall session, acted as the event producer creating the budget and schedule for the installation, managing accommodations and travel while in Houston for the students and the communication between event staff and the school. She was compensated $2,000 for her role. We also paid three students $500 each for their role as leads on deliverables necessary for the success of the project like code, documentation and music/fx. We also will pay $1,000 to Zach for his work in organizing the contract and providing both artistic and architectural guidance on the installation. All of which is documented in detail within the event budget listed above.
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# Lessons Learned in 2015
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We learned in the Spring session that work-study scholarships should be more defined with roles, responsibilities and expected deadlines. We put this into practice during the Fall session asking for deliverables such as ‘create a blog to summarize the previous week and publish every Monday’. These clear expectations helped relieve administrators so they could focus on larger level tasks and also provided the students a sense of ownership and responsibility for communicating the school’s values further strengthening the bond between the school and themselves.
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By the nature of how we work at the school it’s not easy to quantify the total amount of hours organizers and the steering committee put into working on school related tasks. We would like to find a way to better document the hours spent on planning, promoting, documenting and researching for the school. We acknowledge this invisible/ intangible labor that goes into making of a session, a class and exhibition is fundamentally important and is what makes SFPC unique. However, it is not a sustainable model and is done at the sacrifice of key contributors for the school. We are experimenting with opportunities to bring in more funds to the school through projects like Day for Night and hope such opportunities will provide reasonable salaries to compensate for the work everyone does.
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We increased our spending on the final student showcase to purchase things like materials, fabrication and professional photo documentation. This proved to be an invaluable resource for both the students and the school allowing us to showcase the student’s work in the ‘best possible light’ during the event and in perpetuity.
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Decreasing the amount of visiting speaker talks during the semester in favor of frontloading a majority of them at the beginning of the session. This change made the semester much easier to organize and also provided a great way to kick-off the session introducing the students to a wealth of knowledge they would get to explore in more depth throughout the semester.
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Although reducing the amount of students is harder on the budget it made for an easier semester and 10-12 feels like the ‘right’ size going forward. We had 18 students in the Spring and 12 in the Fall. The level of students engagement felt stronger in the Fall term with a smaller group. Smaller group meant we can spend more time and attention with individual students, and everyone was fully engaged until the very end of the term.
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At the end of the year in 2014, SFPC.LLC had approximately $5000 in profit. Three partners, Amit, Taeyoon and Zach were responsible for ⅓ of the taxable income. At the end of the year in 2015, SFPC.LLC had approximately $7500 in profit. The partners agreed to try changing division of profit/loss, Taeyoon was responsible for 99% of the taxable income and Zach for 1%. This doesn’t mean Taeyoon was paid in the profit, but rather he’s accountable for the tax of the company. This is part of an ongoing experiment to make SFPC.LLC sustainable for the partners involved.
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At the end of December 2014, we made last minute donations totalling $300 to other Non for profit organizations in New York City. We thought that would be processed in 2014 but they did not get processed until Jan 2nd 2015. We have been approached by corporations and institutions a few times about donations but nothing has been realized. We hope to find a way in which we can receive donations through fiscal sponsorship or other methods.
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# SFPC Spring 2018 Report
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This document is a high level summary of School for Poetic Computation’s finances and administration between January to June of 2018 and includes suggestions for future budgeting and governance process. It is an open document for SFPC’s steering committee to discuss financial plans and improve administration. After final approval in July, this document will be published on SFPC’s finance GitHub.
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*This report is written by Taeyoon Choi in June 2018, and it distinguishes between his personal opinions, and we, plural, for the facts, work and ideas shared by the SFPC team.*
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## High level summary of finance
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In February 2018, Taeyoon created a budget proposal based on the previous 10 weeks session budget made by Lauren, shared with the SFPC team. Spring session took place between March and May 2018. However it includes finances from January forward.
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We had 18 students and offered two work-study scholarships. Total income was $96,060.15 including tuition and bootcamp for Spring 2018 session. The extra includes fees for bank processing.
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| **Income** | | |
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| ------------- |:-------------:| -----:|
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| | Tuition | $93,500 |
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| | Onboarding | $2,500|
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| Sum | | $96,060
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| **Expenses** | | |
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| ------------- |:-------------:| -----:|
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| | Overhead | $14,053 |
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| | Personnel | $65,207 |
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| Sum | | $85,372 |
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| Profit | | $11,015|
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| ------------- |:-------------:| -----:|
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We initially estimated expenses of $83,000 with $13,000 to reserved for SFPC. The total actual expenses was $85,372.31 to date 6/14/2018. The extra expenses are from one time purchases such as chairs and stools, which will be used for future sessions.
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We have a budget sheet is actively utilized to manage the expenses. The amount in this summary may include minor errors due to delays in accounting software and human error. Taeyoon and his assistant will respond to fix any errors.
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**Overhead & Services:** Includes rent, utilities and administrative services. It was $14,053.13 for six months. Although the spring session only runs from March to May, it made sense to include January to May for the spring budget because there was no other program active in that period.
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**General Expenses:** Total sum is greater than the estimate because it depends on how we categorize some expenses as an ongoing overhead, one time purchases or as part of the spring session.
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Classroom includes materials, tools for class, and Final Event includes services, food, materials for the showcase.
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**Food expenses:** We spent more on food than initially budgeted because we had more family dinners. It was a relatively small expansion in the budget, but the return was increased community bonding time. There were some cash expenses for reimbursement of family dinners. Some students wanted to paid in cash if they were international or had no bank in the US.
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*Taeyoon’s suggestion: I’d like to have a conversation about developing more detailed categories for general expenses and expenses for future sessions. We also need to consider our monthly rent will rise to $3,000/month and there will be more expenses for space improvement and scaling the team.*
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Total personnel expenses were $65,207.76. Estimated expenses was $65,815.00.
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Total faculty expenses were $64,480.00. Estimated expenses were $64,315.00.
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Some individual TA and Teacher payment were slightly more or less than initially budgeted, but overall it remains close to the budgeted. In the future, we may consider getting more Bootcamp participants to secure funding to cover the expenses of teachers and TAs, considering the relationship between the profits from short sessions, sponsorships and donation. The last unanticipated expense was the “Other” category, which captured one-time speakers that were generally visiting artists but paid from the Wages category in Xero, or otherwise staff members reimbursed for application review or one-time sessions.
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## Staff agreement and invoice systems ##
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Based on Lauren’s suggestion and forms, Taeyoon updated an agreement form. We asked teachers and TAs to sign a standardized agreement form, and send an invoice at the end of each month. This process was helpful to pay staff based on the hours they worked and processing reimbursements. It was helpful in keeping track of the hours worked and pay staff on time. It prevented underpaying or overpaying staff, which happened in the past due to miscommunication between the organizer and financial administrator. Moving forward, we should have agreement and invoice system streamlined and required for all staff including the session organizers and SFPC partners. For Summer and Fall 2018, Taeyoon can continue the oversee the finances, but we will need to hand off the operations to another team member eventually.
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## Teacher fee
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We’ve had $500/session as a standard teaching pay for the last few years. The service includes 3 hours of teaching and 2 hours of office hours. While this is a fair pay compared to other universities in NYC, we may consider raising the pay to $600 - 700/session to reflect their workload and fairness. Teachers for short sessions (1~2 weeks) get paid up to $700 because short sessions are more profitable. We may need to talk about general teachers pay and sliding scale to reflect the overall budget of specific programs.
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How to fairly credit and pay for co-teachers? In the spring, 3 co-teachers had worked on the Craft track. We had individualized pay based on the amount of hours they worked. Kelli was paid more than others, because she worked two extra classes.
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*Taeyoon’s opinion: While the Craft class was a huge success in terms of academics, I feel like more than two co-teachers for a class is not desirable from the administration perspective. In the future, it’d be good to have a fixed formula for co teaching, and limit two to co-teachers. Question: Should we pay $300 - 400/session for co-teachers if they are splitting the workload? What’s a fair pay scale?*
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## TA fee
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TA fees were adjusted higher than previous terms. TAs played an important role in the session. TA duties should also include space maintenance and class documentation. It’d be good to plan having more TAs near the showcase. In the future, each TA may have different expectations and roles. The agreement should reflect our expectations of space maintenance, general healthiness of the space. Some TAs may focus on class documentation, installations and tech support. We may consider hiring a session TA, who assists with the general operations, assisting with bookkeeping and documentation. It’s also important to have an all hands (staff + TA + teachers) meeting before the session begins.
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## Speaker fee
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We’ve been paying visiting artists $100 for a short talk (20 mins) or a casual class visit. We should budget higher fee for visiting speakers in the future. According to [WAGE](https://wageforwork.com/home), we should pay $150 or more. For studio visit, we paid $200 because it’s more time consuming for the speaker. We may consider paying higher for studio visit.
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We have not organized visiting critics or mentors for a few years. I think it’s a good idea to bring in people to give direct feedback to students. For mentoring (not involving presentation), I think $100/session is reasonable.
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Since many speakers don’t use Zelle, it’d be good to reorder checks and minimize the use of PayPal to simplify accounting.
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## Budget, profit and cash flow
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With the profit, we can set up specific goals, such as upgrading space, AC and etc. We can also talk about payment adjustments for some staff who worked over time. It’d be good to have a conversation with our accountant about the yearly cash flow, the relationships between programs, and how to integrate income from other programs to the overhead budget which can be used for bigger purchases and long term work.
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*Taeyoon’s opinion. For summer and fall 2018, I’d like to make independent budgets in standardized form that are managed at the same time. In a hypothetical scenario, before the fall program will start in September, invoices for the deposits are being fulfilled as early as May. At the same time, summer workshops are bringing in income and expenses. I’d like to be able to keep multiple, dynamic budgets in sync, in order to make informed decisions about hiring staff, managing savings and investing in infrastructure.*
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## Organizer roles
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Taeyoon worked as a session director, overseeing admin, finance and schedule during the session. He was also available for students on daily basis via online, and IRL twice a week. He was compensated for the hours worked. In the future, it’d be good to have more support from TAs or assistant director for space management.
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In Spring 2018, Taeyoon used his session director salary to hire an assistant to help with budgeting and bookkeeping. In the future, it’d be good to designate the role within the SFPC team or hire a professional bookkeeper in case we scale. Also, it’d be good to get more help from organizers and TAs.
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Currently admin pay covers planning for a session and work during the session for Zach, Lauren and Taeyoon. June and July 2018 would be a good time to review and delineate the three main organizers’ roles and responsibilities. We should also plan to expand the team by giving opportunities to TAs to contribute to administration.
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# Administration and governance
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The spring session ran smoothly thanks to the organizers, staff, teachers and TAs. There were much fewer bumps and stress points than previous sessions. However, recurring challenges include scheduling, getting consensus in a timely fashion, and division of responsibility.
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In Spring 2018, Taeyoon oversaw admissions, administration, communications between students and teachers, and taught a class. Zach spoke about the school in public events, curated the SFPC salon, teachers selection, taught a class and helped with the showcase. Lauren oversaw the showcase, student mentorship and community building. Much of our work overlapped and complemented each other. The steering committee joined family dinners, advised students and offered help in public events.
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SFPC is doing very well at the moment; there is a lot of love and support from the community. This would be a great time to push off toward the nonprofit route to secure external funding and build a solid foundation for a long term vision.
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*Taeyoon’s suggestions: In the future, I’d like to have clear delegation, scheduling and decision making procedures for:*
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1. Admin: Announcement, admissions and enrollment
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2. Hiring: Teacher selection and contracting
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3. Events: Public events curation and production
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4. Knowledge management: Documentation and archiving
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5. Teaching: Mentoring and working with students
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6. Curating: Planning short term sessions and workshops
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*We are splitting the load in three ways, and sometimes it’s not clear. I feel I’m always doing a bit of everything between #1~6 and taking on more than I can handle. Here are my suggestions.*
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#1 Admin can be delegated to another SFPC staff, but not a TA or an outside professional.
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#2 Hiring can be streamlined. At the moment, teacher hiring is done by Zach and Taeyoon in consultation with each other. In the future, it’d be great to have a way for teachers to submit a class idea and have it reviewed by the steering committee and session organizers.
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#3 Events responsibilities are shared by Zach, Lauren and Taeyoon and are fairly well organized. However, we can use more help with production and documentation from TA, alumni, steering or freelancers.
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#4 Knowledge management has been put on the back burner, and a lot of our course materials and student works are lost without a permanent archive. This should be someone’s dedicated job to keep track of ideas and practices at SFPC. This can be a TA position or staff position.
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#5 Teaching is done fairly well by our teachers and organizers. Based on the student feedback from Spring 2018, I think we can improve in pedagogy and facilitation. (Link to student feedback compiled by Lauren)
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#6 Curating is done by three of the staff, but can be done by more staff and the steering committee.
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*Taeyoon summary: I’d like to continue focusing on #1 administration and #4 knowledge management for Summer and Fall of 2018. I think we are in a much better place than a few years ago, and I want to bring our admin up to the point of stability. Then I want to pass on that role to someone else and focus on teaching and curating public events.*
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# 2019 SFPC Final Report
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This report is meant to provide a high level, narrative view of School for Poetic Computation’s finances from January 2019 through December 2019.
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The purpose is to provide insight and clarity that will help the board or future organizers understand how to schedule programming to be profitable or understand what reserves need to be in place in order to run a program at no profit. This budget narrative will show income and expenses and further delineate expenses between overhead and program related expenses.
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6
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This report provides general information about SFPC's financial activity. The information is provided for reference to help inform our business decisions. I make this report as a budget to project yearly revenue and update it through the year including invoices to see future income and expenses. The budget is generated from both cash and invoices/bills (accrual) but our reporting for taxes are compiled without invoices (cash) to show actuals from the year. To make this end of year report, I reconcile duplicates between the two and it’s a mix of both.
7
+
8
+
e.g. The contracted amount of payment for YCAM was $12,500 recognized as September revenue as an invoice recognized on the budget report but due to paperwork/IRS and ancillary costs it shows up on our actuals and for tax purposes as revenue for Jan 2020 for $11,913.48. I chose to include the 11k in this 2019 report to illustrate income from Sponsorships earned through programs delivered in 2019 even though the income was recognized in 2020.
9
+
10
+
*This report was written in July 2019 by Lauren Gardner, a Partner at SFPC.*
11
+
12
+
13
+
## Income and Expenses
14
+
SFPC began Jan 2019 with a balance of $113,000. Approximately 40% was profit generated from 2018 but 60% of the balance was tuition deposits made in December 2018 for the 2019 Spring intensive and 2019 January Code Societies programs. So 60% of this balance was already earmarked for upcoming program expenses. In 2019, SFPC made $343,816 in income and had $431,291 in expenses resulting in a deficit of $-84,475.
15
+
16
+
*Grey line is bank balance - Green line is income (gross) - Orange line is expenses*
17
+
18
+
19
+
## Income
20
+
Of the total $343,816 in income, almost 80% was generated in tuition sales and 20% in sponsorship of the programming. This is gross income, the amount earned before expenses and taxes.
21
+
22
+
- **Sales** are tuition for classes or tickets bought for a workshop or event.
23
+
- **Sponsorship** is when another organization or foundation pays us a flat rate or gives us a grant to run a program.
24
+
- **Event Income** are donations received when we host public, free events. This is not ticket sales.
25
+
- **Rentals** are when we lease our space or items to other schools or orgs.
26
+
- **Other Revenue** examples are income generated through sales of merch, zines or refunds of items we have purchased.
27
+
28
+
29
+
30
+
31
+
Two programs we ran in 2019 were sponsored. *Poetic Computation: Detroit* was supported by the [Knight Foundation](https://knightfoundation.org/) and *SFPC Summer 2019 in Yamaguchi* was hosted by [YCAM](https://www.ycam.jp/en/). The generous support from these organizations covered the operational costs of running the programs including but not limited to space, salary, lodging, travel, materials, etc.
32
+
33
+
We were active throughout the year but from May through July, we spent a majority of our time preparing for our two remote programs in Detroit and Japan which resulted in five months of low revenue.
34
+
35
+
36
+
37
+
In 2019 we ran more than 7 programs
38
+
- Code Societies; Jan (3 week program)
39
+
- Code Paper Scissors; Feb (2 weeks)
40
+
- Spring 2019; Mar - May (11 weeks)
41
+
- Poetic Computation: Detroit; Aug (1 week)
42
+
- SFPC Summer in Yamaguchi at YCAM; Sep (2 weeks)
43
+
- Fall 2019; Sep - Dec (11 weeks)
44
+
45
+
In addition, we hosted various workshops & rentals
46
+
- [Math as a Religious experience](https://sfpc.io/religiousmath/), Feb
47
+
- [Code Movement: Workshop by Cori Kresge](https://sfpc.io/classes/movement/), Spring & Fall
48
+
- [BUFU WYFY school](http://distributedweb.care/posts/wyfy/), May
49
+
- [The University of the Underground](http://universityoftheunderground.org/), Aug
50
+
51
+
## Expenses (overhead / programmatic)
52
+
In 2019, over 75% of expenses were in direct support of programs, the remaining 25% supported overhead and operations.
53
+
- **Programmatic Expenses** directly reflect any cost related to supporting classes, workshops or events. *This number is actually 80% when you factor in rent/utilities used during programs.*
54
+
- **Operational Expenses** are expenses that indirectly support programming including rent, equipment, marketing, payroll, outside professional services, insurance, and funds allocated for research and development or professional development.
55
+
56
+
57
+
58
+
59
+
60
+
#### Program Expenses
61
+
Of the total $324,563 spent supporting programs, 80% was spent on salaries. These are salaries for people working directly on classes or events including teachers, teaching assistants, visiting artists, organizers and everyone else working directly on the program.
62
+
63
+
We tried to find ways to better compensate staff for their time or create new paid positions within our programs. This included opening up a new assistant admin position to support the 10-week program to help facilitate institutional knowledge transfer. However, in 2019 we employed 58 people compared to 68 people in 2018. I think this lower number is due to the fact that we were unable to run additional shorter programs between the 10-week sessions. The shorter sessions are a great way for us to work with new teachers and staff.
64
+
65
+
The second highest expenditure at 7.6% are program expenses. This is anything we need to buy to deliver the program. This includes class materials, items needed for students' final projects displayed at the showcase, anything needed for the space or field trips for the students during the session.
66
+
67
+
Travel was also higher this year at 5.9% because two of our programs were remote. This includes flights, rental cars, taxis and housing for teachers, teaching assistants and organizers when remote.
68
+
69
+
We always try to budget generously for food because we have found that providing healthy food and snacks or facilitating ‘family dinners’ with the students reduces the stress levels, promotes conversation and greatly improves the students experience and feeling of well being during the session.
70
+
71
+
Marketing was a higher amount this year because we wanted to create a comprehensive final report for our session in Detroit. We hired external contractors to help us photograph, film and compile footage from the events and interview the students to gather their feedback and experiences. In addition to the video documentation, we hired contractors to help us compile a zine to summarize learnings from running this remote session.
72
+
73
+
74
+
75
+
76
+
#### Overhead Expenses
77
+
Of the total $106,728 spent on overhead, the largest expense at 50% was in administration wages. We pay $1,500 per month to three administrators to ensure ongoing general operations relating to SFPC. This includes organizing all future programs, documentation, maintaining the space, social media accounts, external communications and being responsive to questions or needs pertaining to the organization.
78
+
It is important to note that in addition to the $1,500 per month stipend, administrators may make additional income during a program for teaching or organizing. For these additional services, administrators will be paid the same daily rate as other contractors. For example, Zach Lieberman taught two 10-week programs in 2019 so his income for the year included both administrative pay (from the general budget) as well as teaching pay (for program budgets).
79
+
80
+
The second largest expense at 24% was rent at our space in the Westbeth Artists Housing.
81
+
82
+
At 8% are distribution expenses which are reimbursements to LLC owners for 2018 “phantom income” incurred on behalf of the organization. To be clear, this is not to cover personal tax burden but as SFPC is a passthrough LLC, the owners are responsible for paying the taxes on any profits SFPC has at the end of the year.
83
+
For reference:
84
+
[“The tax distributions from the LLC are reported on the member’s IRS Form 1040 Schedule C as self-employment income. Even if the LLC does not actually pay a dividend to its member(s) in cash, but retains the funds for cash-flow reasons or reinvestment purposes, the income still appears on the member’s income taxes. This often results in “phantom income,” a tax liability for income not actually received.”](https://www.incnow.com/blog/2019/03/29/capital-contributions-distributions/#:~:text=The%20tax%20distributions%20from%20the,on%20the%20member's%20income%20taxes.)
85
+
For example, if a partner was paid 30,000$ but the k1 says 44,000$ (because of SFPC’s profit), there is a 14,000$ additional tax burden for that partner. SFPC covers the taxes only on that difference. All profits generated by SFPC stay within the school’s bank account and are not disbursed to the LLC holders.
86
+
87
+
General Expenses include anything needed for the space like furniture or cleaning supplies. New locks and keys were needed this year due to a theft in our space and this ran us over $700. We pay for general insurance for the space to cover our equipment and liability of the students/staff and visitors. Consulting and accounting feels include CPA and bookkeeping costs. Telephone and internet covers wifi in our space. We bought a new mac mini this year to use for streaming and archiving which is the majority of the computer expenses. All ‘other’ expenses include costs for software needed including vimeo, domain hosting, mailchimp newsletter hosting, airtable for forms and contacts and any other items needed for the space that are not specific to a program including paper towels or trash bags.
88
+
89
+
90
+
91
+
92
+
93
+
94
+
## Summary and lessons learned
95
+
2019 was not a normal year for us. For the past few years we have been diligent about reserving funds for the organization and typically end up with between $30,000 ~$40,000 in savings. In 2017, SFPC had an increase of $47,959 and in 2018, $43,946, which became a reserved balance after tax. Having a reserve allows us to make investments back into the school, space, equipment, community, or programs.
96
+
97
+
#### Why did we have a deficit?
98
+
99
+
__*Started to pay admins throughout the year vs. just paying them during programs*__
100
+
101
+
Before 2019, SFPC’s budgeting practices for administrator’s wages were 100% programmatic. This meant that any money paid to admins or organizers was incorporated into a specific program or event they were working on. The benefit of this practice is that it is easier to budget for a program’s profitability by reducing the overhead costs. The negative was there would be a few months where admins were doing work, but not receiving full pay.
102
+
103
+
We made a decision with the board to pay a stipend of $1,500 per month for admins to continue working throughout the year. Our hope is that by better recognizing and respecting the ongoing work needed to run the school and administer/organize the programs, we would start to create paying positions within the organization which is something we want to do as we transfer to a new business model. We instituted this change in Spring knowing it would adversely affect the budget but felt this was an important enough change to deal with repercussions if it meant admins could dedicate time to the organization and not have to work extra jobs.
104
+
105
+
__*Ran two programs designed to break even without plan to augment the loss of revenue*__
106
+
107
+
We knew which programs are profitable and which only break even. Both are important to our mission but the ones that are not profitable help us build a deeper, more engaged community which is something we strive for. The ten-week sessions and remote programs allow us to build deep relationships with students and work with other artists' spaces and organizations but because of time or travel, there are more expenses involved making it harder for these programs to break even.
108
+
109
+
Ideally, we would balance the year with a mix of short and long sessions to cover our overhead. Because the opportunity arose to do both the Detroit and Japan program in the same year, we were unable to schedule short programs at the end of the Spring 10-week session as we were using that time period to plan for the remote sessions.
110
+
111
+
__*Changed programming schedule without revisiting budget*__
112
+
113
+
This brought up a larger structural concern which was, ‘as an organization, how do we make decisions about what programs to do’. While the sponsored programs aligned with our mission and had a positive impact in outreach, they affected our typical programming schedules and ability to earn income. Both types of programming are important but without a reserve in capital, it is harder to invest in new programs or people.
114
+
115
+
116
+
117
+
#### Lessons learned
118
+
119
+
The deficit from 2019 ate into our savings from 2018 and projected savings from 2019. Starting 2020 with no savings in conjunction with having to shut-down our Spring program due to Covid-19 facilitated the necessity to launch a [GoFundMe fundraiser](https://www.gofundme.com/f/help-the-school-for-poetic-comptuation) so we could cover immediate overhead expenses like bills and rent. To be clear, we had enough financial runway to get us into the Spring program but by canceling, we did not have enough savings to afford us the time to develop an alternative source of revenue like the online classes.
120
+
121
+
The 10-week program’s profit margins are tight and largely dependent on the number of students. Slight fluctuations, like student cancelations (if we lose two accepted students and end up with 15-16 students vs 18-19) have a big impact on the bottom line. We discussed simplifying some aspects of the program to keep costs down without diminishing the community building experience such as replacing a retreat that happens out of the city with a trip to a day spa.
122
+
123
+
We had only relied on programmatic budgets in the past. Going forward, we will need to create an operational budget that includes individual programs.
124
+
125
+
We will need to keep the operational budget in mind and monitor our finances more carefully. This might affect how we schedule our programming or necessitate more of a focus on diversifying our revenue streams.
126
+
127
+
We should confirm each program’s budget in the context of the year’s overall budget before committing to the schedule. For example, if we choose to run a program that will not generate revenue we must ensure we have enough savings to cover operational expenses for a reasonable amount of time.
+22
papers/arxiv-sfpc/data/finance/readme.md
+22
papers/arxiv-sfpc/data/finance/readme.md
···
1
+
# “To Radical Openness and Generosity”
2
+
3
+
This is a repository of financial data and reflections on administration from the [School for Poetic Computation](http://sfpc.io). We're committed to keeping the public informed on how we make and spend money, and empowering our community to actively improve the way we run the school. We especially hope that by sharing our experiences, we can be helpful to those thinking about starting their own schools.
4
+
5
+
**Budgets in Financial Narrative form**
6
+
- [2019 - full year](https://github.com/SFPC/finance-and-administration/tree/master/2019)
7
+
- [2018 - Spring](https://github.com/SFPC/finance-and-administration/tree/master/2018)
8
+
- [2015 - full year](https://github.com/SFPC/finance-and-administration/tree/master/2015)
9
+
- [/01 — a report on our first semester](https://github.com/SFPC/finance-and-administration/tree/master/01).
10
+
11
+
**Profit & Loss Statements**:
12
+
- Available for the following years ([2013](https://github.com/SFPC/finance-and-administration/tree/master/2013), [2014](https://github.com/SFPC/finance-and-administration/tree/master/2014), [2015](https://github.com/SFPC/finance-and-administration/tree/master/2015)) in PDF, XLSX, and CSV formats.
13
+
14
+
Please direct questions, ideas, and other comments to: [info@sfpc.io](mailto:info@sfpc.io)
15
+
16
+
## About Us
17
+
18
+
We are a group of artists, hackers and educators who are super committed to open source and open hardware, to radical openness and generosity. [read more →](http://sfpc.io/mission/)
19
+
20
+
## About the School for Poetic Computation
21
+
22
+
SFPC is an artist-run school which launched Fall 2013 in New York. A small group of students and faculty work closely to explore the intersections of code, design, hardware and theory — focusing especially on artistic intervention. It's a 10 week program, a hybrid of residency and research group, that will happen multiple times per year to be a powerboost for creativity. Our motto is: _more poetry, less demo_.
+8
papers/arxiv-sfpc/data/financials.csv
+8
papers/arxiv-sfpc/data/financials.csv
···
1
+
period,scope,total_income,sales_tuition,sponsorship,event_income,other_income,cogs,operating_expenses,wages_personnel,rent,net,notes,source
2
+
2013,full year (partial: Sep--Dec),67448,67448,0,0,0,24522,32802,18378,7500,2298,"first semester (Fall 2013); 15 students; Casey Gollan administrator; first-semester report calls for $700-per-student tuition refund","SFPC/finance-and-administration 2013/2013-income.csv + 01/readme.md"
3
+
2014,full year,107503,99975,6582,946,0,4000,99652,66300,17481,3851,"Spring 2-week + Fall 10-week sessions at Orbital (155 Rivington); Steering Committee formed in Fall 2014 (Pitaru, Burtch, Benedetto, Gardner, Choi, Brain, Lieberman)","SFPC/finance-and-administration 2014/2014-income.csv"
4
+
2015-Q1,Q1 only,65877,65501,0,376,0,300,30431,23236,5800,35146,"Spring 2015 session; 18 students from 11+ countries; 9 full-tuition $5000 + 9 scholarship; Babycastles donated final-show space","SFPC/finance-and-administration 2015/2015-Q1-income.csv"
5
+
2018-spring,Jan--Jun,96060,93500,0,0,2560,0,85372,65207,(in overhead),11015,"Spring 18-student session; first explicit board agreement form; rent rising to $3000/month at Westbeth","SFPC/finance-and-administration 2018/readme.md"
6
+
2019,full year,343816,(80% of total: ~275000),(20% of total: ~70000),0,0,0,431291,(80% of programmatic ~324563 = ~260000 + admin),(in overhead),-84475,"Code Societies Jan + Code Paper Scissors Feb + Spring 10-wk + Poetic Computation: Detroit (Knight) + SFPC Summer at YCAM Yamaguchi + Fall 10-wk; 58 paid people; admins moved to $1500/mo year-round stipend; deficit consumed reserves","SFPC/finance-and-administration 2019/readme.md"
7
+
2020,full year (TBD),,,,,,,,,,"COVID-19 forced Spring shutdown; GoFundMe launched; pivoted to online classes; transition to collective stewardship; Lieberman publicly stepped down (per Wikipedia)","not yet published in repo"
8
+
2021-2026,annual,,,,,,,,,,"Detail not in public finance-and-administration repo (last commit 2019); Ford Foundation + Art for Justice support disclosed on 2026 about page; National Academy of Design residency 2026","SFPC site (sfpc.study/about) for funder names; finances not posted"
+13
papers/arxiv-sfpc/data/funders.csv
+13
papers/arxiv-sfpc/data/funders.csv
···
1
+
funder,type,year(s),amount,program_supported,source
2
+
Knight Foundation,foundation,2019,(undisclosed; covered op costs),"Poetic Computation: Detroit (1-week remote)",2019/readme.md
3
+
YCAM (Yamaguchi Center for Arts and Media),institutional partner,2019,$12500 contracted ($11913.48 received Jan 2020),"SFPC Summer in Yamaguchi (2-week remote in Japan)",2019/readme.md
4
+
Ford Foundation,foundation,2024+,(undisclosed),(general / programmatic),sfpc.study/about
5
+
Art for Justice (Agnes Gund / Ford-administered),foundation,2024+,(undisclosed),(general / programmatic),sfpc.study/about
6
+
The Studio for Creative Inquiry / CMU School of Fine Art,institutional,Summer 2015,(student tuition for Katie Rose Pipkin),Summer 2015 tuition,2015/readme.md
7
+
Babycastles,institutional partner,Spring 2015,(donated final-show space),Spring 2015 final exhibition,2015/readme.md
8
+
Orbital,institutional partner,2014--2017,(rent at cost; full-building access),2014--2017 sessions,2015/readme.md
9
+
Galen MacDonald,individual,?,(undisclosed),(general),sfpc.study/about
10
+
Jeffrey Alan Scudder,individual,?,(undisclosed),(general),sfpc.study/about
11
+
Maya Man,individual,?,(undisclosed),(general),sfpc.study/about
12
+
fiscal sponsor (unnamed in public docs),fiscal sponsor,2013--present,n/a,routes tax-deductible donations,sfpc.io/faq
13
+
GoFundMe (community),crowdfunding,2020,(covered immediate overhead post-Spring-cancellation),overhead during COVID,GoFundMe page
+8
papers/arxiv-sfpc/data/locations.csv
+8
papers/arxiv-sfpc/data/locations.csv
···
1
+
period,address,host,notes,source
2
+
Fall 2013,(initial space TBD),(self),"first semester; bank account initially sub-account of Lieberman's YesYesNo studio until SFPC LLC paperwork cleared",01/readme.md
3
+
Spring 2014--2017 (approx),155 Rivington St,Orbital,"Orbital extended full-building access 'at cost'; Gary Chou hosted",2015/readme.md
4
+
Spring 2015 final show,137 W 14th St,Babycastles Gallery,donated space for final exhibition,2015/readme.md
5
+
Summer 2015,137 W 14th St,Babycastles Gallery,part-time evening session,2015/readme.md
6
+
2018+,155 Bank St NY 10014,Westbeth Artists Housing (West Village),"first listed at Westbeth in 2018 finance report; rent rising to $3000/month; 'in the courtyard of the Westbeth Artists Community in the West Village'",2018/readme.md + sfpc.io/faq
7
+
2019 sessions remote,Detroit MI / Yamaguchi JP,Knight / YCAM,"two sponsored remote programs broke local pattern",2019/readme.md
8
+
2026-Summer,519 West 26th St 2nd Fl,National Academy of Design (Future Schools residency),"Jun 9--Aug 22 2026; 5 workshops + 3 public talks",sfpc.study
+37
papers/arxiv-sfpc/data/people.csv
+37
papers/arxiv-sfpc/data/people.csv
···
1
+
name,role,period,notes,source
2
+
Zach Lieberman,Co-founder / Teacher / LLC Partner,2013--2020,"openFrameworks co-creator; lead teacher many sessions; publicly stepped down in 2020 governance shift",sfpc.io/faq + Wikipedia
3
+
Taeyoon Choi,Co-founder / Teacher / Administrator / LLC Partner,2013--present (visible),"Author of multiple finance reports; took on more admin after Casey Gollan left in May 2015",sfpc.io/faq + finance-and-administration
4
+
Amit Pitaru,Co-founder / Teacher / LLC Partner / Steering Committee,2013--present,"Pitaru.com / Sound Lab; on steering committee in 2026 FAQ snapshot",sfpc.io/faq
5
+
Jen Lowe,Co-founder / Teacher / LLC Partner,2013--?,"departed early; less visible in later finance reports",sfpc.io/faq
6
+
Casey Gollan,Administrator,2013-09 to 2015-05,"first administrator; established the open-finance practice; departed May 2015 to focus on own projects",finance/01/readme.md + 2015/readme.md
7
+
Lauren Gardner,Administrator / Partner,2015 to present (visible),"co-administrator with Choi from Summer 2015; author of 2019 finance report; Partner at SFPC by 2019",2019/readme.md + 2026 sfpc.io FAQ
8
+
Allison Burtch,Lead Organizer / Steering Committee,2014--2015 (visible),"co-organized Spring 2015 with Choi and Lieberman",2015/readme.md
9
+
Ida Benedetto,Steering Committee,2014--present,"on 2026 FAQ steering committee snapshot",sfpc.io/faq
10
+
Tega Brain,Steering Committee / Board,2014--present,"on 2026 FAQ steering committee + on 2026 sfpc.study about Board of Directors",sfpc.io/faq + sfpc.study/about
11
+
Todd Anderson,Organizer / Steering Committee / Co-Director,2015--present,"co-organized Summer 2015; on 2026 FAQ steering committee; current Co-Director per sfpc.study/about",sfpc.study/about
12
+
Neta Bomani,Co-Director,?--present,current Co-Director per sfpc.study/about,sfpc.study/about
13
+
Ahana Ganguly,Program Coordinator,?--present,current,sfpc.study/about
14
+
Sara Mart\'inez,Communications Manager,?--present,current,sfpc.study/about
15
+
Robby Kraft,Steering Committee,2026 visible,sfpc.io FAQ steering committee snapshot,sfpc.io/faq
16
+
Brian Solon,Steering Committee,2026 visible,sfpc.io FAQ steering committee snapshot,sfpc.io/faq
17
+
American Artist,Board of Directors,?--present,sfpc.study/about,sfpc.study/about
18
+
Salome Asega,Board of Directors,?--present,sfpc.study/about,sfpc.study/about
19
+
Taylor Levy,Board of Directors,?--present,sfpc.study/about,sfpc.study/about
20
+
Che-Wei Wang,Board of Directors,?--present,sfpc.study/about,sfpc.study/about
21
+
Galen Macdonald,Board of Directors / Steward,?--present,"named both as Board of Directors (sfpc.study/about) and as Steward in Wikipedia governance description",sfpc.study/about + Wikipedia
22
+
Celine Wong Katzman,Board of Directors,?--present,sfpc.study/about,sfpc.study/about
23
+
Zainab Aliyu,Steward,2020--?,"per Wikipedia 2020 governance restructure",Wikipedia
24
+
Melanie Hoff,Steward,2020--?,"per Wikipedia 2020 governance restructure",Wikipedia
25
+
Tiri Kananuruk,Past leader / advisor,?,sfpc.study/about,sfpc.study/about
26
+
Sebastian Morales Prado,Past leader / advisor,?,sfpc.study/about,sfpc.study/about
27
+
Nabil Hassein,Past leader / advisor,?,sfpc.study/about,sfpc.study/about
28
+
Emma Rae Bruml,Past leader / advisor,?,sfpc.study/about,sfpc.study/about
29
+
Luke Demarest,Past leader / advisor,?,sfpc.study/about,sfpc.study/about
30
+
Max Bittker,Past leader / advisor,?,sfpc.study/about,sfpc.study/about
31
+
Allison Parrish,Recurring Teacher,2015--present,"taught Spring 2015 + Summer 2015; canonical creative-coding/poetry teacher",2015/readme.md
32
+
Surya Mattu,Teacher,Spring 2015,,2015/readme.md
33
+
Ingrid Burrington,Teacher,Spring 2015,,2015/readme.md
34
+
Jonathan Dahan,Teacher,Spring 2015,donated payment back to SFPC,2015/readme.md
35
+
Nick Montfort,Teacher,Summer 2015,,2015/readme.md
36
+
Sara Groff Palermo,Teacher,Summer 2015,,2015/readme.md
37
+
Cori Kresge,Teacher (Code Movement),Spring 2019 + Fall 2019,,2019/readme.md
+20
papers/arxiv-sfpc/data/programs.csv
+20
papers/arxiv-sfpc/data/programs.csv
···
1
+
period,program,format,location,students_count,tuition_or_fee,sponsor,notes,source
2
+
Fall 2013,SFPC 01,10-week intensive,Hudson NY (?) -> NYC,15,~$5000,(self-funded by tuition),"first semester; 15 students; profit/loss reconciled in 01 report; $700 tuition refund offered to each student","finance/01/readme.md"
3
+
Spring 2014,2-week,2-week intensive,Orbital 155 Rivington st,?,?,(tuition),"first short-form session; was not profitable; learning experience for budgeting","2015/readme.md (retrospective)"
4
+
Fall 2014,10-week,10-week intensive,Orbital 155 Rivington st,?,?,(tuition),"Steering Committee formed during Fall 2014: Pitaru Burtch Benedetto Gardner Choi Brain Lieberman","2015/readme.md"
5
+
Spring 2015,10-week,10-week intensive,Orbital 155 Rivington st,18,$5000 + 9 scholarships,(tuition),"students from US Spain South Korea China Mexico Denmark Ukraine Turkey Greece Japan; Babycastles donated final-show space","2015/readme.md"
6
+
Summer 2015,2-week part-time,evening 2-week,Babycastles 137 W 14th St,10,$1500,(tuition),"part-time evenings to enable students keeping day jobs; cash-flow problem (Choi loaned $2000 personal)","2015/readme.md"
7
+
Spring 2018,10-week,10-week intensive,Westbeth 155 Bank St,18,$93500 total,(tuition + 2 work-study),"first session at Westbeth; rent rising to $3000/month; profit $11015","2018/readme.md"
8
+
Jan 2019,Code Societies,3-week intensive,Westbeth 155 Bank St,?,(tuition deposits Dec 2018),(tuition),"taught by Melanie Hoff and Brian Watson","2019/readme.md"
9
+
Feb 2019,Code Paper Scissors,2-week,Westbeth 155 Bank St,?,(tuition),(tuition),,"2019/readme.md"
10
+
Spring 2019,10-week,10-week intensive,Westbeth 155 Bank St,?,(tuition),(tuition),"Mar--May 2019","2019/readme.md"
11
+
Aug 2019,Poetic Computation: Detroit,1-week remote,Detroit MI,?,(no tuition),Knight Foundation,"first sponsored remote program; Knight Foundation underwrote operational costs","2019/readme.md"
12
+
Sep 2019,SFPC Summer in Yamaguchi,2-week remote,YCAM Yamaguchi Japan,?,(no tuition),YCAM,"YCAM (Yamaguchi Center for Arts and Media) hosted; covered space salary lodging travel materials","2019/readme.md"
13
+
Fall 2019,10-week,10-week intensive,Westbeth 155 Bank St,?,(tuition),(tuition),"Sep--Dec 2019","2019/readme.md"
14
+
Spring 2020,(cancelled),(cancelled),Westbeth (cancelled),0,0,(none),"COVID-19 forced cancellation; GoFundMe launched",GoFundMe + 2019 lessons learned
15
+
Summer 2020 onwards,online classes,short-form online,(remote),varies,varies,(tuition + grants),"pivoted to online format; Code Societies online; introduced shorter classes",sfpc.io archive
16
+
2024+,various,short-form online + summer NYC,National Academy of Design 519 W 26th + online,varies,varies,Ford Foundation + Art for Justice + tuition,"residency at National Academy of Design (June--Aug 2026)",sfpc.study/about
17
+
Summer 2026 Online,Media Folklores,short-form,online,varies,varies,(tuition),"with manuel arturo abreu and Zoe Butler",sfpc.study
18
+
Summer 2026 Online,Page Against the Machine,short-form,online,varies,varies,(tuition),"with Ariel Yelen",sfpc.study
19
+
Summer 2026 Online,Stealing Back the Archive,short-form,online,varies,varies,(tuition),"with Kandis Williams",sfpc.study
20
+
Summer 2026 NYC,Future Schools residency,2.5-month residency,National Academy of Design 519 W 26th 2nd Fl,?,?,(co-presented),"Jun 9 -- Aug 22 2026; 5 workshops + 3 public talks",sfpc.study
+18
papers/arxiv-sfpc/data/timeline.csv
+18
papers/arxiv-sfpc/data/timeline.csv
···
1
+
date,event,source
2
+
2013,SFPC LLC formed; first 10-week session; 15 students; $700-per-student tuition refund returned; founders Lieberman Choi Pitaru Lowe; admin Casey Gollan,01/readme.md + 2013-income.csv
3
+
2014-Spring,first short 2-week session at Orbital 155 Rivington (not profitable),2015/readme.md
4
+
2014-Fall,Steering Committee formed (Pitaru Burtch Benedetto Gardner Choi Brain Lieberman),2015/readme.md
5
+
2015-05,Casey Gollan departs administrator role,2015/readme.md
6
+
2015-06/07,short-term cash-flow problem; Choi loans $2000 from personal account; repaid Jul 27,2015/readme.md
7
+
2015-Summer,Lauren Gardner joins as co-administrator with Choi; first part-time evening session at Babycastles,2015/readme.md
8
+
2018-Spring,first session at Westbeth Artists Housing 155 Bank St; Spring profit $11015,2018/readme.md
9
+
2018,reserved $43946 surplus,2019/readme.md (retrospective)
10
+
2019-08,Poetic Computation: Detroit (Knight Foundation sponsored remote),2019/readme.md
11
+
2019-09,SFPC Summer at YCAM Yamaguchi Japan,2019/readme.md
12
+
2019,full year deficit -$84475 (caused by year-round admin stipends + two break-even sponsored remotes),2019/readme.md
13
+
2020-Spring,Spring 2020 cancelled due to COVID-19; GoFundMe launched,GoFundMe page
14
+
2020,Lieberman publicly steps down; school transitions to collective stewardship; SFPC Stewards governance model (Aliyu Anderson American-Artist Bomani Hoff Macdonald),Wikipedia
15
+
2020+,pivot to online classes,sfpc.io archive
16
+
2024 (approx),Co-Director model + Board of Directors language adopted on sfpc.study/about,sfpc.study/about
17
+
2026-06,Future Schools residency at National Academy of Design begins,sfpc.study
18
+
2026-08,Future Schools residency ends 2026-08-22,sfpc.study
papers/arxiv-sfpc/pals.pdf
papers/arxiv-sfpc/pals.pdf
This is a binary file and will not be displayed.
+55
papers/arxiv-sfpc/references.bib
+55
papers/arxiv-sfpc/references.bib
···
1
+
@misc{sfpcrepo,
2
+
author={School for Poetic Computation},
3
+
title={finance-and-administration: ``To Radical Openness and Generosity.''~Public data and reflections on finance and administration from the School for Poetic Computation},
4
+
year={2014--2019},
5
+
howpublished={\url{https://github.com/SFPC/finance-and-administration}},
6
+
note={Accessed 2026-05-02}
7
+
}
8
+
9
+
@misc{sfpc01report,
10
+
author={Gollan, Casey},
11
+
title={A report on money: SFPC first-semester finance letter},
12
+
year={2014},
13
+
howpublished={\url{https://github.com/SFPC/finance-and-administration/tree/master/01}},
14
+
note={Letter to the Fall 2013 student cohort, January 2014}
15
+
}
16
+
17
+
@misc{sfpc2015report,
18
+
author={Choi, Taeyoon and Gardner, Lauren},
19
+
title={SFPC Administration and Finance report 2015},
20
+
year={2016},
21
+
howpublished={\url{https://github.com/SFPC/finance-and-administration/tree/master/2015}},
22
+
note={Written Spring 2016 covering the 2015 calendar year}
23
+
}
24
+
25
+
@misc{sfpc2018report,
26
+
author={Choi, Taeyoon},
27
+
title={SFPC Spring 2018 Report},
28
+
year={2018},
29
+
howpublished={\url{https://github.com/SFPC/finance-and-administration/tree/master/2018}},
30
+
note={Written June 2018}
31
+
}
32
+
33
+
@misc{sfpc2019report,
34
+
author={Gardner, Lauren},
35
+
title={2019 SFPC Final Report},
36
+
year={2019},
37
+
howpublished={\url{https://github.com/SFPC/finance-and-administration/tree/master/2019}},
38
+
note={Written July 2019}
39
+
}
40
+
41
+
@misc{sfpcgofundme,
42
+
author={Lieberman, Zach},
43
+
title={Help the School for Poetic Computation},
44
+
year={2020},
45
+
howpublished={\url{https://www.gofundme.com/f/help-the-school-for-poetic-comptuation}},
46
+
note={Spring 2020 community fundraiser launched after COVID-19 cancelled in-person programming}
47
+
}
48
+
49
+
@misc{wikipediasfpc,
50
+
author={{Wikipedia contributors}},
51
+
title={School for Poetic Computation},
52
+
year={2026},
53
+
howpublished={\url{https://en.wikipedia.org/wiki/School_for_Poetic_Computation}},
54
+
note={Accessed 2026-05-02}
55
+
}
+273
papers/arxiv-sfpc/sfpc.tex
+273
papers/arxiv-sfpc/sfpc.tex
···
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pdftitle={SFPC: A Dossier}}
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\twocolumn[{%
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\includegraphics[height=4em]{pals}\par\vspace{0.5em}
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{\acbold\fontsize{22pt}{26pt}\selectfont\color{acdark} School for Poetic Computation}\par
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\vspace{0.2em}
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{\aclight\fontsize{11pt}{13pt}\selectfont\color{acpink} A Dossier}\par
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\vspace{0.3em}
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{\aclight\fontsize{9pt}{11pt}\selectfont\color{acgray} Structure, History, Programs, People, Money, Footprint --- 2013 to 2026}\par
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\vspace{0.6em}
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{\normalsize\href{https://prompt.ac/@jeffrey}{@jeffrey}}\par
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{\small\color{acgray} Aesthetic.Computer}\par
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{\small\color{acgray} ORCID: \href{https://orcid.org/0009-0007-4460-4913}{0009-0007-4460-4913}}\par
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\vspace{0.3em}
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{\small\color{acpurple} \url{https://aesthetic.computer}}\par
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\vspace{0.6em}
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\vspace{0.5em}
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{\small\color{acpink}\textbf{[ working draft --- not for citation ]}}
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\vspace{0.3em}
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\begin{quote}
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\small\noindent\textbf{Note.} This is a dossier, not an argument. It assembles, in one place, what is publicly recoverable about the School for Poetic Computation (SFPC) --- a New York artist-run school founded in 2013 --- across structure, periodized history, programs, people, finances, and cultural footprint. SFPC is unusual in that the institution publishes its own books to GitHub under the banner ``To Radical Openness and Generosity,'' so much of this dossier is a re-presentation of the school's own self-disclosure. There is no thesis, no verdict, and no conclusion section. Where facts run out the dossier stops; gaps are flagged inline.
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\end{quote}
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\vspace{0.5em}
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}]
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\section{The Posture}
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+
The school's founding self-description was published as a letter, not a mission statement. In January 2014, after the close of the first 10-week semester, administrator Casey Gollan wrote to the fifteen students: ``Today I'm happy to present you all with a report on \emph{money}\ldots\ we always intended to give back any money that we didn't spend to you, so today we'd like to offer each of you \$700.''~\citep{sfpc01report} The school's bank balance at that moment was \$15,607.76. After accounting for the refund, accountant fees, interim salary, web work, storage, and software, the school would close out at roughly \$1,357 in reserve --- ``the roundest hundred we can give back.''
107
+
108
+
The same letter coined the phrase that has stuck to the school: ``To Radical Openness and Generosity.'' That language now titles SFPC's public finance repository on GitHub, where Profit \& Loss statements, salary line items, and visiting-artist fees from 2013--2019 are committed alongside narrative reflections on cash-flow problems, K-1 phantom-income tax burdens, and budgeting decisions made between sessions. The dossier records what is in that repository and what has been disclosed publicly since the repo went quiet at the end of 2019.
109
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+
\section{Structure}
111
+
112
+
\begin{description}
113
+
\item[Legal entity] Every Profit \& Loss statement in the school's repo prints the legal name as ``\textbf{SFPC, LLC.}'' --- a passthrough limited liability company, not a 501(c)(3). The 2019 narrative report explicitly explains the K-1 ``phantom income'' mechanic: ``the LLC owners are responsible for paying the taxes on any profits SFPC has at the end of the year\ldots\ SFPC covers the taxes only on that difference. All profits generated by SFPC stay within the school's bank account and are not disbursed to the LLC holders.''~\citep{sfpc2019report}
114
+
\item[Tax-deductible giving] SFPC's FAQ states: ``We are also able to receive tax deductible donation through our fiscal sponsor.'' The fiscal sponsor is not named in public documents.
115
+
\item[ProPublica] No nonprofit entity for ``School for Poetic Computation'' or ``SFPC'' appears in ProPublica's nonprofit database --- consistent with LLC structure plus fiscal-sponsorship for tax-deductible giving.
116
+
\item[Public-facing language (2026)] The current site (\texttt{sfpc.study/about}) describes a Co-Director model and lists a ``Board of Directors.'' The relationship between this nonprofit-style language and the LLC's underlying corporate structure is not explained on the site. Whether the LLC was ever converted to a 501(c)(3) is not publicly disclosed.
117
+
\end{description}
118
+
119
+
\section{The Organization, 2013--2026}
120
+
121
+
\subsection{Founding semester (2013)}
122
+
123
+
Four founders --- Zach Lieberman, Taeyoon Choi, Amit Pitaru, Jen Lowe --- launched SFPC's first 10-week session in fall 2013 with administrator Casey Gollan. The bank account was initially a sub-account of Lieberman's studio YesYesNo, with funds transferred to a dedicated SFPC LLC account once paperwork cleared. Fifteen students enrolled. The first-semester report (\texttt{01/}) is unique in the repo: written as an open letter to the students, rather than as an accounting record.
124
+
125
+
\subsection{Orbital years (2014--2017)}
126
+
127
+
In Spring 2014, SFPC moved into Orbital, a coworking community at 155 Rivington Street hosted by Gary Chou. Orbital extended ``full access to the entire building and their facilities at cost\ldots\ a huge gift to the school and its students.''~\citep{sfpc2015report} A first short two-week session ran in Spring 2014; it was not profitable. The Fall 2014 session marked the formation of the SFPC Steering Committee --- Pitaru, Burtch, Benedetto, Gardner, Choi, Brain, Lieberman --- to advise rotating session Organizers.
128
+
129
+
In May 2015 Casey Gollan departed, and Lauren Gardner joined Choi as co-administrator. In June--July 2015 the school hit a short-term cash-flow problem; Choi loaned \$2,000 from his personal account to keep the balance positive, repaid on July 27 once summer deposits cleared.~\citep{sfpc2015report} Spring 2015 had eighteen students from eleven countries; nine paid full \$5,000 tuition and nine received scholarships of varying levels. Summer 2015 introduced a part-time evening format at Babycastles Gallery (137 W 14th).
130
+
131
+
The repo skips 2016 and 2017 entirely. The 2019 report references those years only as: ``In 2017, SFPC had an increase of \$47,959 and in 2018, \$43,946, which became a reserved balance after tax.''
132
+
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+
\subsection{Westbeth and the expansion (2018--2019)}
134
+
135
+
By Spring 2018, the school had moved to 155 Bank Street --- a courtyard at Westbeth Artists Housing in the West Village, where it remained through 2024. Spring 2018 enrollment was eighteen students at \$93,500 total tuition; with \$2,500 of bootcamp fees, total income was \$96,060 against \$85,372 expenses for an \$11,015 profit.~\citep{sfpc2018report} A formal staff-agreement and invoice system was introduced.
136
+
137
+
2019 was the school's biggest and most expensive year. Six 10-week-or-shorter sessions ran in NYC (Code Societies, Code Paper Scissors, Spring, Fall, plus other workshops), and two new sponsored remote programs --- Poetic Computation: Detroit (Knight Foundation) and SFPC Summer in Yamaguchi at YCAM (\$12,500 contracted).~\citep{sfpc2019report} 58 paid people. Year-round administrator stipends of \$1,500/month replaced the previous program-only admin pay structure, ``a decision with the board to\ldots\ start to create paying positions within the organization.'' Total income \$343,816, expenses \$431,291, deficit \textbf{−\$84,475}.
138
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+
\subsection{COVID rupture and re-organization (2020)}
140
+
141
+
The Spring 2020 session was cancelled outright due to COVID-19. The 2019 deficit had drained reserves; with no runway, a public GoFundMe was launched to cover immediate overhead.~\citep{sfpcgofundme} The school pivoted to online classes.
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+
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+
In the same year, Wikipedia's entry on the school records, ``the school transitioned to a collective organization. Lieberman publicly stepped down.''~\citep{wikipediasfpc} Five (or six) ``SFPC Stewards'' assumed governance: Zainab Aliyu, Todd Anderson, American Artist, Neta Bomani, Melanie Hoff, and Galen Macdonald. The primary-source SFPC announcement of this restructure has not yet been located.
144
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+
\subsection{Post-Lieberman, post-Westbeth (2021--2026)}
146
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+
The finance-and-administration repo has not been updated past 2019. What is disclosed publicly:
148
+
149
+
\begin{itemize}
150
+
\item Programs continued in mixed online/NYC format.
151
+
\item Mission framing on \texttt{sfpc.study/about} now reads: ``SFPC facilitates the study of art, code, hardware, and critical theory through lenses of decolonization and transformative justice.''
152
+
\item Foundation funding includes \textbf{Ford Foundation} and \textbf{Art for Justice} (Agnes Gund's collateral-art-sale-funded fund administered through Ford). Amounts and date ranges are not disclosed.
153
+
\item Governance is presented as Co-Directors (\textbf{Todd Anderson, Neta Bomani}) supported by Program Coordinator (Ahana Ganguly) and Communications Manager (Sara Mart\'inez), with a seven-person ``Board of Directors'': American Artist, Salome Asega, Tega Brain, Taylor Levy, Che-Wei Wang, Galen Macdonald, Celine Wong Katzman.
154
+
\item The school is in residence at the National Academy of Design (519 West 26th Street) for Summer 2026's ``Future Schools'' programme, June 9 through August 22, 2026.
155
+
\end{itemize}
156
+
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+
\section{People}
158
+
159
+
\begin{table}[h]
160
+
\small
161
+
\centering
162
+
\begin{tabularx}{\columnwidth}{lXl}
163
+
\toprule
164
+
\textbf{Tenure} & \textbf{Role} & \textbf{Name} \\
165
+
\midrule
166
+
2013-- & Co-founder, LLC partner, teacher & Lieberman$^{*}$ \\
167
+
2013-- & Co-founder, teacher, admin & Choi \\
168
+
2013-- & Co-founder, teacher & Pitaru \\
169
+
2013-- & Co-founder, teacher & Lowe \\
170
+
2013--2015 & Founding administrator & Gollan \\
171
+
2015-- & Administrator, Partner & Gardner \\
172
+
2014-- & Steering Committee & (rotating) \\
173
+
2020-- & Steward (per Wikipedia) & Aliyu, Anderson, American Artist, Bomani, Hoff, Macdonald \\
174
+
2024-- (approx) & Co-Director & Anderson, Bomani \\
175
+
2024-- (approx) & Board of Directors & American Artist, Asega, Brain, Levy, C.\,W.\,Wang, Macdonald, Wong Katzman \\
176
+
\bottomrule
177
+
\end{tabularx}
178
+
\\[0.3em]
179
+
\footnotesize $^{*}$Lieberman publicly stepped down in 2020 per Wikipedia.
180
+
\end{table}
181
+
182
+
Recurring teachers across multiple sessions include Allison Parrish (2015--present), Cori Kresge (Spring + Fall 2019, ``Code Movement''), Melanie Hoff (Code Societies), Tega Brain (longstanding teacher and current Board member). The school works with a large rotating roster of guest artists; the 2019 narrative records 58 paid teaching staff in that year alone.
183
+
184
+
\section{Programs}
185
+
186
+
The core program is the \textbf{10-week intensive}, run twice yearly (Spring and Fall) since 2013, with \textbf{2-week} or \textbf{3-week} short sessions interleaved (Code Societies in January, Code Paper Scissors in February, etc.). Programs are tuition-funded, typically \$5,000 for the 10-week with roughly half of every cohort on partial or full scholarship.
187
+
188
+
The \textbf{remote sponsored sessions} of 2019 --- Detroit and Yamaguchi --- broke the standard tuition-only model: foundation grants and institutional partnerships covered all operational costs and sometimes underwrote travel/housing for staff and students. Both programs ``broke even'' in narrative terms, but together they drove the year's \$84K deficit by displacing the short profit-generating sessions that normally cushioned the 10-week intensives.
189
+
190
+
Post-2020 \textbf{online classes} are a sustained format. 2026's online summer slate includes ``Media Folklores'' with manuel arturo abreu and Zoe Butler, ``Page Against the Machine'' with Ariel Yelen, and ``Stealing Back the Archive'' with Kandis Williams.
191
+
192
+
\section{Money}
193
+
194
+
\begin{table}[h]
195
+
\small
196
+
\centering
197
+
\begin{tabularx}{\columnwidth}{lrr}
198
+
\toprule
199
+
\textbf{Period} & \textbf{Income} & \textbf{Net} \\
200
+
\midrule
201
+
2013 (partial year) & \$67,448 & + small \\
202
+
2014 (full) & \$107,503 & +\$3,851 \\
203
+
2015 Q1 & \$65,877 & +\$35,146 \\
204
+
2016 (not in repo) & --- & --- \\
205
+
2017 (per 2019 narrative) & --- & +\$47,959 \\
206
+
2018 Spring (semester) & \$96,060 & +\$11,015 \\
207
+
2018 (per 2019 narrative) & --- & +\$43,946 \\
208
+
2019 (full) & \$343,816 & \textbf{−\$84,475} \\
209
+
2020--2026 & not disclosed & --- \\
210
+
\bottomrule
211
+
\end{tabularx}
212
+
\\[0.3em]
213
+
\footnotesize Source: SFPC/finance-and-administration GitHub repo. Some pre-2019 retrospective figures appear only as text in the 2019 narrative.
214
+
\end{table}
215
+
216
+
\textbf{Income mix}: tuition-dominant. 2018 Spring: tuition was 97\% of income. 2019: tuition 80\%, sponsorship 20\% (the Knight and YCAM sponsored remotes). Event income, rentals, and merch are minor lines.
217
+
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\textbf{Expense mix}: personnel-dominant. 2018 Spring: personnel was 76\% of expenses (\$65,207 of \$85,372). 2019: 80\% of programmatic expenses were salaries; 50\% of overhead expenses were administrator wages. Rent (Westbeth, rising to \$3,000/month in 2018) is the second-largest overhead line.
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\textbf{Disclosed institutional supporters}: Knight Foundation (Detroit 2019), YCAM (Yamaguchi 2019), Ford Foundation (current), Art for Justice (current), The Studio for Creative Inquiry / CMU (one student tuition, Summer 2015). Babycastles donated final-show space and Summer 2015 venue. Orbital provided rent at cost 2014--2017.
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\textbf{Disclosed individual supporters} (per \texttt{sfpc.study/about}): Galen MacDonald, Jeffrey Alan Scudder, Maya Man, ``and many others.''
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\section{Footprint}
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The school's footprint is human, not catalog. SFPC has not commissioned art works in the way Rhizome's Commissions Program has; instead, it has produced fluent practitioners who have gone on to teach, organize, build, and govern across the field. A non-exhaustive cross-section visible in the data:
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\begin{itemize}
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\item \textbf{Allison Parrish}: recurring SFPC teacher (Spring 2015 onwards), authored the ``compu-poetry'' lineage that has shaped a generation of practitioners.
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\item \textbf{Mimi Onuoha}: SFPC alumna and frequent collaborator; her work on data and missing datasets connects directly to SFPC's pedagogical posture.
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\item \textbf{Lauren Gardner}: alumna $\to$ administrator $\to$ LLC Partner $\to$ author of the 2019 financial report; a path that exemplifies SFPC's stay-and-shape pattern.
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\item \textbf{Neta Bomani}: alumna trajectory $\to$ current Co-Director.
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\item \textbf{Todd Anderson, American Artist, Tega Brain, Salome Asega}: each present in the school's data trail across teacher / steward / board positions over a decade.
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\end{itemize}
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\subsection{Author intersection}
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Jeffrey Alan Scudder is named on \texttt{sfpc.study/about} as one of three explicitly-named individual supporters (``Galen MacDonald, Jeffrey Alan Scudder, Maya Man''). Recorded here as a fact, not as positionality.
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\section{Reading List}
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\subsection{Primary sources (must-read)}
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\begin{itemize}
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\item \textbf{The finance-and-administration repo}~\citep{sfpcrepo}: the complete financial-narrative record from 2013--2019, in plain language.
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\item \textbf{The first-semester report (\texttt{01/readme.md})}~\citep{sfpc01report}: the founding posture, written to the students rather than to a board.
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\item \textbf{The 2015, 2018, 2019 financial narratives}~\citep{sfpc2015report,sfpc2018report,sfpc2019report}: each is a brief, candid accounting of one year's decisions and trade-offs.
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\item \textbf{Mission page}, \texttt{sfpc.io/mission}: the school's self-description in 2014--2020 idiom.
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\item \textbf{About page}, \texttt{sfpc.study/about}: the post-2020 governance and mission language.
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\end{itemize}
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\subsection{Secondary}
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\begin{itemize}
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\item Wikipedia entry~\citep{wikipediasfpc} for governance shifts; sparsely cited.
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\item GoFundMe page~\citep{sfpcgofundme} for the 2020 community-bailout signal.
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\item Creative Applications interview with Spring 2015 teachers (Parrish, Mattu) for pedagogical texture.
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\end{itemize}
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\section{What this dossier is not}
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\begin{itemize}
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\item Not a thesis. There is no question being answered.
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\item Not a critique. The school's structure is surfaced, not judged.
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\item Not a comparison. Other schools (ITP, RISD CD, MIT Media Lab, Recurse Center, Hyperlink) are mentioned only where they directly intersect SFPC.
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\item Not a memoir. The author's appearance in the supporters list is recorded as a fact in the footprint, nothing more.
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\item Not exhaustive. The dossier covers what is publicly recoverable; gaps --- 2016--2017 finances, 2020--2026 finances, fiscal sponsor identity, primary-source 2020 governance announcement, full alumni list --- are flagged inline.
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\end{itemize}
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\bibliographystyle{plainnat}
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\bibliography{references}
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\end{document}