Paint, craft & maker studios

Books and taxes for makerspaces.

Membership tiers that open access to different machines, laser cutter time billed by the minute, a safety certification class that clears someone to use the CNC, and equipment that costs more than most studios spend in a year. Gus sorts it, an accountant checks every transaction, and you get one number a month.

Book a call What we handle
  • From $197 a month
  • An accountant on every transaction
  • Cancel whenever
SeptemberExample month
$9,200
what you made

September made $9,200. Fall membership renewals were strong, and I kept per-minute laser and 3D printer charges in their own line since that income moves differently than flat membership fees.

  • Membership renewalsMembership tiers
  • Laser and printer time billedMachine usage fees
  • 3D printer filament orderConsumables
  • Laser cutter tube replacementEquipment maintenance
  • Facility rentRent and utilities
Money in$26,400
Money out$17,200
Set aside for taxes$2,400
An example month. Yours will have your numbers.

Why your books are different

A makerspace's books go wrong in the same few places.

A generalist sees membership dues and a utility bill. Your business runs several tiers of access, bills laser and 3D printer time by the minute on top of membership, and owns equipment that costs more than most craft studios spend in a year combined. When the books do not know that, a slow membership month can hide that machine usage is actually growing.

  1. 1

    Membership tiers and machine fees blur together

    A basic membership, a full-access tier, and per-minute laser or 3D printer charges are different kinds of revenue with different costs behind them, and if they all land in one line, an owner cannot tell whether machine time is actually paying for the equipment that runs it.

    What we doKeeps membership tiers and machine usage fees in separate lines, so you can see what each revenue source is actually contributing.
  2. 2

    Consumables get lumped in with equipment

    Filament, laser cutter material, and wood stock for the CNC get used up constantly, but if those purchases are tracked the same way as the machines themselves, it is hard to see the real ongoing cost of keeping members supplied.

    What we doKeeps consumables in their own line, separate from equipment purchases and repairs, so day-to-day costs stay visible.
  3. 3

    A major machine purchase gets buried in a normal month

    A laser cutter, CNC router, or a bank of 3D printers can cost tens of thousands of dollars. Filed like a regular expense, it wrecks a single month's numbers and never gets the depreciation treatment it should on the return.

    What we doFlags large equipment purchases the day they show up, logs them as equipment, and gets the accountant's call on how to write them off.
  4. 4

    Certification classes get treated like retail sales

    A one-time safety certification that opens access to a machine is really a service, not a piece of merchandise, and if it is booked the same as retail sales, it muddies what actual product sales versus instruction are bringing in.

    What we doKeeps certification and class fees in their own category, separate from retail material sales.
  5. 5

    Facility rentals to outside groups get missed

    A corporate team event or a weekend workshop rental brings in real money, but if it is not tracked separately from membership income, an owner cannot tell how much outside rentals are actually contributing.

    What we doKeeps facility rental income in its own line, separate from member dues and machine fees.

Your categories

The categories Gus keeps for a makerspace.

Set up once for how you get paid and what you spend. You never pick a category. He does, and an accountant checks it.

Money in

  • Membership tiersBasic and full-access monthly or annual dues.
  • Machine usage feesPer-minute or per-project charges for laser cutters and 3D printers.
  • Certification classesSafety training required to use certain machines.
  • Facility rentalsCorporate events and weekend workshops rented to outside groups.
  • Retail materialsFilament, wood stock, and supplies sold to members.

Money out

  • ConsumablesFilament, laser material, and stock used up during projects.
  • Equipment maintenanceLaser tubes, printer nozzles, and CNC bits and repairs.
  • Facility rent and utilitiesShop floor space and power for heavy equipment.
  • Instructor payCertification and class instructors.
  • InsuranceGeneral liability, given the equipment and machine access.
  • MarketingLocal ads and membership promotion.
  • Software and licensingDesign and machine control software subscriptions.
  • Card processing feesWhat Square or Stripe keeps before you get paid.

What we watch for you

  • Machine fee revenue

    Per-minute usage income against membership dues, so you can see which is actually growing.

  • Consumable cost per member

    What filament and material actually cost against membership revenue.

  • Facility rental revenue

    Income from outside groups, worth tracking as its own growth line.

  • The set-aside

    What you will owe, tracked every month, so April is a number you already knew.

Ask Gus

Things makerspace owners ask Gus.

Text him like you would text anybody. He answers in plain English, and when a question is above his pay grade, an accountant looks and gets back to you.

Membership renewals were flat this month but the laser cutter has been booked solid. Does that show up anywhere?

Yes, machine usage fees are kept in their own line. This month they were up 22 percent even with membership holding steady, so the shop floor is actually busier than dues alone would suggest.

We bought a second 3D printer bank. Does that all come off this year's taxes?

Usually it can. I logged it as equipment, not a supply purchase, and flagged it so the accountant makes the call with your whole year in view.

A local company rented the space for a team event. Does that count as membership income?

No, I keep facility rentals separate from member dues, so you can see how much outside bookings are actually adding on top of regular membership.

The tax side

The tax side of a makerspace.

Most of what goes wrong here is heavy equipment mistaken for a regular expense, and different revenue streams blended into one number.

What your return has to get right

Your accountant signs it, so it gets done right the first time.

  • Equipment depreciationLaser cutters, CNC routers, and 3D printers can usually be written off in the year they are bought. Section 179 covers up to $2,560,000, and bonus depreciation is 100 percent for property bought after January 19, 2025.
  • Consumables as inventoryFilament, laser material, and stock sold or used in member projects are inventory until used, then they become the cost of the sale or the service. Tracking roughly what is on hand keeps the return accurate.
  • Sales tax on materials and machine timeMaterials sold to members are usually taxable retail goods. Whether machine usage fees and membership dues are taxed the same way depends on your state.
  • Instructor 1099sAny certification or class instructor not on payroll who is paid $2,000 or more in 2026 gets a 1099-NEC by January 31.

Deductions makerspaces miss

Your bookkeeper knows what to look for in your statements. You never have to.

  • 3D printer filament
  • Laser cutter material
  • CNC bits and consumables
  • Equipment repairs and parts
  • Instructor pay
  • Facility rent and utilities
  • Liability insurance
  • Software and licensing
  • Local social ads
  • Card processing fees
  • Safety gear and signage
  • Storage shelving and bins

General information about 2026 federal rules, not advice for your business. Your accountant looks at your actual numbers before anything gets filed.

All year, not just April

A makerspace year, kept every month.

Fall membership renewals, a spring project season, and summer workshop rentals all pull differently. Your team keeps you ahead of the calendar and the return both. Every month in between, your bookkeeper closes the books and speaks up the moment something looks off.

  1. January

    Plan the year

    Last year's return gets started, the instructor 1099 list is finalized, and a monthly set-aside is planned so April is already handled.

  2. April

    Filed. Done.

    Your return is filed and signed. No surprise bill, because the set-aside has been running since January.

  3. July

    Halfway check

    Where you stand, what you will owe, and how machine usage fees and facility rentals have tracked so far.

  4. October

    Before winter projects

    Gus looks at consumable stock, equipment maintenance needs, and any machinery worth buying before December.

What you get

Starts at$197a month

What you pay depends on what your business needs, and it does not move after that, busy season or slow. No hourly bills, no surprise invoices, no setup fee.

Book a call
  • Monthly bookkeeping

    Every transaction sorted into categories set up for makerspaces. You never categorize a thing.

  • An accountant checks every transaction

    Real review, every month, before your books close. Not a spot check.

  • Your business tax return, filed

    Prepared, reviewed, and signed by that same accountant every year.

  • The monthly number

    What you made, what you spent, what to set aside for taxes.

  • Your own bookkeeper

    A real person assigned to your business, in the app whenever you need them. No hold music.

  • On your books all year

    Every month, not just in April. Your team speaks up whenever something is worth your attention.

  • Cancel any time

    No contract. No cancellation call. Your books are yours.

Straight answers

Questions makerspace owners ask first.

How does Gus separate membership dues from machine usage fees?

They are kept in their own lines, so you can see whether flat membership income or per-minute machine time is actually driving growth in a given month.

Is a new laser cutter a write-off this year?

Often yes, all at once. Gus flags major equipment the day it shows up and logs it as equipment, and the accountant decides how it gets written off with your whole year in view.

We rented the shop to a company for a team event. Does that mix in with memberships?

No. Facility rentals are kept in their own category, separate from member dues, so you can see how much outside bookings are adding.

Do we owe sales tax on filament and materials we sell to members?

Usually yes on the materials themselves. Whether machine usage fees are taxed the same way depends on your state, so Gus keeps those lines separate for the accountant to sort out.

Our safety certification classes bring in steady money. Does that get tracked?

Yes, certification and class fees are kept in their own category, separate from retail material sales.

My books are behind from tracking usage on a sign-in sheet. Can Gus still help?

Yes. Send the bank statements you have. Gus sorts them, the accountant checks them, and most owners know where they stand inside a week.

Is a real accountant checking my books?

Yes. You get your own bookkeeper, Gus does the first pass on every transaction, and an accountant checks every one before your month closes. That same accountant prepares, signs, and files your business return. Goatkeeper is not a CPA firm, and we never pretend a person looked when they did not.

What does it cost, and can I cancel?

It starts at $197 a month, depending on what your business needs. No setup fee, no hourly bills, no contract. Cancel any time from the app, and your books go with you.

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What makes a bookkeeper worth paying for Every business we keep books for

Book a call

Pick a time. That's the whole signup.

Fifteen minutes with a real person on our team. They look at where your books are, tell you straight what it takes to get caught up, and get you set up on the spot if it fits.

  • $197 a month to start
  • An accountant on every transaction
  • Cancel whenever