2021-11-12T10:20:50-06:00 2021-05-31 222217716 MILLS & DEFILIPPIS CPAS LLP 111 HOWARD BLVD STE 100 MT ARLINGTON NJ 07856 990 2020-06-01 136016178 THE HUDSON REVIEW INC HUDS 2126500020 33 WEST 67TH STREET NEW YORK NY 10023 PAULA DEITZ PRESIDENT 2126500020 2021-11-15 1 PAULA DEITZ XXX-XX-XXXX STUART S WAGNER CPA P00057389 9739277780 3 AAL1 IAL1 2020 2022-09-23 18:48:47Z PAULA DEITZ 33 WEST 67TH STREET NEW YORK NY 10023 520069 0 X WWW.HUDSONREVIEW.COM X 1946 NY PUBLICATION OF QUARTERLY LITERARY MAGAZINE 7 7 3 0 1650 0 325195 343118 0 439 69384 57138 -24281 -27374 370298 373321 0 0 0 0 184022 193597 0 0 0 168245 157467 352267 351064 18031 22257 551418 611346 153177 190848 398241 420498 PUBLICATION OF QUARTERLY LITERARY REVIEW 0 0 279325 -27374 PUBLICATION OF QUARTERLY LITERARY MAGAZINE 279325 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 18 0 1 3 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 NY X THE HUDSON REVIEW INC 2126500020 33 WEST 67TH STREET NEW YORK NY 10023 X PAULA DEITZ PRESIDENT & TREASURER 40.00 X X 0 0 0 0 0 0 0 0 0 0 0 34877 308241 343118 MISCELLANEOUS INCOME 900099 439 439 439 6890 6890 113772 63524 50248 50248 50248 55850 83224 -27374 -29024 1650 373321 -28585 1650 57138 178756 151943 26813 14841 12615 2226 100 100 3600 3600 4111 4111 12755 10841 1914 3765 3200 565 69419 57525 11894 3400 3400 11856 11856 40551 31889 8662 POSTAGE 5175 5019 156 TELEPHONE 2449 2082 367 ONLINE SERVICE AND CRED 286 286 351064 279325 71739 0 40922 12703 162796 88487 85295 74309 406569 506572 8632 7762 10000 10000 551418 611346 4724 4984 148453 148453 0 37411 153177 190848 X 398241 420498 398241 420498 551418 611346 22257 0 X X 1 X 0 1 0 X 373924 357865 371586 325195 343118 1771688 373924 357865 371586 325195 343118 1771688 1159953 611735 23535 36990 52313 69384 57228 239450 2011138 229460 0.30420 0.31450 X FORM 990, SCHEDULE A, PAGE 2, PART II, LINE 17A FACTS AND CIRCUMSTANCES TEST. FOUNDED IN 1948, THE HUDSON REVIEW IS AN INDEPENDENT QUARTERLY MAGAZINE OF LITERATURE AND THE ARTS PUBLISHED IN NEW YORK CITY. IT DEALS WITH THE AREA WHERE LITERATURE BEARS ON CONTEMPORARY INTELLECTUAL LIFE AND ON DIVERSE ASPECTS OF AMERICAN CULTURE. IT HAS NO UNIVERSITY AFFILIATION AND IS NOT COMMITTED TO ANY NARROW ACADEMIC AIM OR POLITICAL PERSPECTIVE. IT SERVES AS A FORUM FOR NEW WRITERS AND THE EXPLORATION OF DEVELOPMENTS IN LITERATURE AND THE ARTS. IT IS DISTINGUISHED FOR PUBLISHING UNDISCOVERED WRITERS FROM DIVERSE BACKGROUNDS, MANY OF WHOM HAVE BECOME MAJOR LITERARY FIGURES. THE MAGAZINE IS AVAILABLE IN BOTH PRINT AND ON-LINE SUBSCRIPTION, WITH THE ON-LINE SUBSCRIPTION COSTING $20 ANNUALLY. HUDSON QUALIFIES AS A PUBLICLY-SUPPORTED CHARITY BECAUSE IT MEETS THE 10 PERCENT FACTS AND CIRCUMSTANCES TEST UNDER TREASURY REGULATION 1.170A-9(F) IN THE FOLLOWING RESPECTS: 1) 10 PERCENT OF SUPPORT LIMITATION - HUDSON NORMALLY RECEIVES SUBSTANTIAL SUPPORT FROM A VARIETY OF PUBLIC SOURCES. HUDSON'S PUBLIC SUPPORT PERCENTAGE FOR THE 2020 TAX YEAR WAS 30.42% - WELL ABOVE THE 10% THRESHOLD. 2) ATTRACTION OF PUBLIC SUPPORT - HUDSON IS ORGANIZED AND OPERATES TO ATTRACT SUPPORT ON A CONTINUOUS BASIS. HUDSON MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM TO ATTRACT INDIVIDUALS, FOUNDATIONS, AND OTHER CHARITABLE ORGANZIATIONS. HUDSON'S FULL TIME STAFF AND PRESIDENT ARE ACTIVELY INVOLVED IN SEEKING FINANCIAL SUPPORT FROM DIVERSE SOURCES ON AN ONGOING BASIS AND WORK CONSISTENTLY TO IDENTIFY PROSPECTIVE DONORS AND INCREASE OUTREACH TO NEW FUNDERS THROUGH PHILANTHROPIC NETWORKS. 3) SOURCES OF SUPPORT - HUDSON IS SUPPORTED BY A LARGE GROUP OF DONORS. DURING FISCAL YEAR 2021, HUDSON RECEVIED DONATIONS FROM 127 INDIVIDUALS AND 5 PRIVATE FOUNDATIONS. OVER ONE HUNDRED DONORS WERE DONATIONS OF LESS THAN $5,000. 4. AVAILABILITY OF PUBLIC FACILITIES OR SERVICES. SINCE 2000, THE HUDSON REVIEW'S COMMUNITY OUTREACH PROGRAM, WRITERS IN THE SCHOOLS, OFFERS TO ENGLISH CLASSES IN UNDERSERVED NYC HIGH SCHOOLS AND COMMUNITY COLLEGES WORKS BY OUR WRITERS TO READ AND STUDY IN CLASS PRIOR TO AN IN-PERSON READING AND DISCUSSION WITH THE WRITER. BY MEETING AND RELATING TO WRITERS, STUDENTS DEVELOP THEIR OWN READING AND WRITING SKILLS. IN ADDITION, THE HUDSON REVIEW MAGAZINE HAS A SUBSCRIPTION BASE OF 1,000 SUBSCRIBERS, INCLUDING INDIVIDUALS, LIBRARIES, SCHOOLS, COLLEGES AND UNIVERSITIES. THE ARCHIVES OF THE HUDSON REVIEW ARE LOCATED AT THE PRINCETON UNIVERSITY LIBRARY. MANUSCRIPTS, TYPESCRIPTS, CORRESPONDENCE, AND OTHER PAPERS RELATED TO THE HISTORY OF THE MAGAZINE, AND ITS FOUNDING EDITOR FREDERICK MORGAN (1922-2004), ARE AVAILABLE FOR RESEARCH USE AT THE LIBRARY. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 162796 88487 74309 74309 X PART X, LINE 2: THE ORGANIZATION IS TAX-EXEMPT UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND FOLLOWS FASB ASC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH PROVIDES GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE ORGANIZATION'S FINANCIAL STATEMENTS. THE GUIDANCE PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, AND ALSO PROVIDES GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF MAY 31, 2021, THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT REQUIRE EITHER RECOGNITION OR DISCLOSURE IN THE ORGANIZATION'S FINANCIAL STATEMENTS. GENERALLY, THE TAX YEARS BEFORE 2018 ARE NO LONGER SUBJECT TO EXAMINATION BY FEDERAL OR STATE AUTHORITIES. PAULA DEITZ PRESIDENT AND TREASURER TO FUND NEW OFFICE RENOVATIONS AND THE MOVE TO THE NEW OFFICES. X 148453 148453 0 1 1 148453 FORM 990, PART VI, SECTION B, LINE 11B COPIES OF THE DRAFT ARE PROVIDED TO BOARD MEMBERS BEFORE FILING. ANY CHANGES TO THE DRAFT FORM 990 ARE PRESENTED TO THE ORGANIZATION'S OUTSIDE ACCOUNTANT AND THE DRAFT RETURN IS UPDATED TO REFLECT ANY CHANGES PER THE BOARD BEFORE THE FINAL RETURN IS PREPARED AND FILED. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THIS POLICY THROUGH ANNUAL REVIEWS. FORM 990, PART VI, SECTION C, LINE 19 A COPY OF FINANCIAL STATEMENTS ARE ATTACHED TO FORM CHAR500 FILED WITH NEW YORK STATE CHARITIES BUREAU WHICH ARE THEN MADE AVAILABLE ON THEIR WEBSITE. FORM 990, PART X11, LINE 1 MODIFIED CASH FORM 990, PART X11, LINE 2C THE ORGANIZATION'S FINANCIAL STATEMENTS ARE REVIEWED ON A SEPARATE BASIS BECAUSE IT HAS NO AFFILIATES, SUBSIDIARIES OR OTHERS TO CONSOLIDATE.