Form 990, Part VI, Section A, Line 2
“Peter koch, board president and susan filter, secretary are married.”
The Codex Foundation
990 • Fiscal year 2023 • EIN 11-3763607
Siviq Scores
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Balance Sheet
Assets
Flat$2,095,600
Flat from 2023
Net Assets
Flat$2,092,463
Flat from 2023
Liabilities
Flat$3,137
Flat from 2023
Revenue And Expenses
Revenue
Flat$436,722
Flat from 2023
Expenses
Flat$266,710
Flat from 2023
Net Income
Flat$170,012
Flat from 2023
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2023 to Dec 31, 2023
- Signed
- Nov 11, 2024
- Return Version
- 2023v5.1
- Gross Receipts
- $436,722
Mission and Program Overview
Mission
The codex foundation exists to preserve and promote the hand-made book as a work of art in the broadest possible context and to bring to public recognition the artists, the craftsmanship, and the rich history of the civilization of the book.
The codex foundation exists to preserve and promote the art and craft of the book.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $1,573,693 | $1,541,077 | ▼ $32,616 |
| Cash and Non-Interest-Bearing Accounts | $348,254 | $452,139 | ▲ $103,885 |
| Savings and Temporary Cash Investments | $2,409 | $102,384 | ▲ $99,975 |
| Total Assets | $1,924,356 | $2,095,600 | ▲ $171,244 |
| Liabilities | |||
| Unsecured Notes Loans Payable | - | $3,084 | - |
| Other Liabilities | $0 | $53 | ▲ $53 |
| Total Liabilities | $0 | $3,137 | ▲ $3,137 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,924,356 | $2,092,463 | ▲ $168,107 |
| Total Net Assets Fund Balance | $1,924,356 | $2,092,463 | ▲ $168,107 |
| Total Liabilities and Net Assets / Fund Balance | $1,924,356 | $2,095,600 | ▲ $171,244 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $1,223,077 | $48,923 | $1,272,000 |
| Land | $318,000 | - | $318,000 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Inge Bruggeman | Excutive Director | FT | $48,000 | $48,000 |
Board Members and Trustees
| Name | Title |
|---|---|
| Peter Koch | Board President |
| Russell Maret | Vice-president |
| Carolee Campbell | Board Member |
| Duke Collier | Board Member |
| Fernando Ondarza | Board Member |
| Harry Reese | Board Member |
| Susan Filter | Secretary/treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $415,064
- Program Service Revenue
- $19,753
- Investment Income
- $1,905
- Other Revenue
- $0
- All Other Contributions
- $61,309
- Change in Net Assets
- $170,012
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $159,217 |
| Salaries, Compensation, and Employee Benefits | $107,493 |
| Total Fundraising Expense | $18,739 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $53,493 | $4,000 | $2,000 | $59,493 |
| Current Officers, Directors, Trustees, and Key Employees | $26,000 | $12,000 | $10,000 | $48,000 |
| Depreciation Depletion | $32,616 | - | - | $32,616 |
| Office Expenses | $15,398 | $15,398 | - | $30,796 |
| Travel | $5,796 | - | - | $5,796 |
| Insurance | $3,234 | - | - | $3,234 |
| Advertising | $1,635 | - | - | $1,635 |
| Other Expenses | $5,664 | $1,165 | $5,664 | $1,165 |
| All Other Expenses | - | - | $1,075 | $1,075 |
| Total Functional Expenses | $156,378 | $91,593 | $18,739 | $266,710 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Miscellaneous Liabilities | $53 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- No
- Backup withholding compliance
- Yes
- Business relationship with 35% controlled entity
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- No
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 2
“Peter koch, president and susan filter, secretary are married.”
Form 990, Part VI, Section B, Line 11B
“The form 990 is reviewed before mailing and signing by an authorized officer or director.”
Form 990, Part VI, Section B, Line 12
“Conflict of interest policy enforced and discussed during annual meetings.”
Form 990, Part VI, Section C, Line 19
“The organization will provide a copy of this form 990 on request.”
Filing and Contact Details
Filer
- Filer Name
- The Codex Foundation
- EIN
- 11-3763607
- Phone
- 5104047736
- Address
- 1331 7TH ST UNIT D, BERKELEY, CA 94710
Signing Officer
- Name
- Inge Bruggeman
- Title
- CEO
- Phone
- 5104047736
- Signed
- 2024-11-11
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Inge Bruggeman
- Formed
- 2007
- Legal Domicile
- CA
- Voting Board Members
- 7
- Independent Board Members
- 7
- Employees
- 3
- Volunteers
- 5
Preparer
- Firm
- Rgp Llp
- Address
- 3478 BUSKIRK AVE STE 308, PLEASANT HILL, CA 94523
- Preparer
- Ward S Pynn
- Phone
- 9259540100
Supplemental Narrative
Additional Explanations
Form 990, Part III, Line 2
“The organization has adopted a consignment program that is part of its research library. This program enables group and individual visitors to view, study, and handle handmade books that are finely crafted works of art. Unlike other art forms such as painting, sculpture, and photography, there are no galleries or museums in california focusing on this art form and offering access to these types of works of art. The codex foundation is one of only a small handful of public places to view works of its kind in the entire united states. Making this work available enhances the general public's understanding of the beauty, craft, and history of this art form. It is critical to our mission to preserve and promote the historic craft legacy and contemporary art work being done in the field. Artists' books in this program are vetted by a committee and displayed in the organization's research library. The foundation retains a 25% commission to support running this program. Such commission is substantially below the standard 40-50% or more commission that art galleries retain for displays of artwork. In addition, the program functions differently than a gallery in that it has an educational focus rather than a sales focus as a gallery would, and in addition, it seeks to assist artists in getting their work in reviewed by critics and invited to exhibit in other gallery/museum exhibitions. Therefore, the organization believes that its program promotes the public's understanding of the cultural and historical value of this form of art.”
Form 990, Part V, Line 3B
“Organization received less than $2,500 in advertising income. Readership costs far exceeded such income. Organization does not anticipate ever making a net profit on the receipt of advertising income.”
FORM 990, PART XI, LINE 9:
“Interest income not reported on book revenue -1,905.”
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | THE FOUNDATION ORGANIZES A BIENNIAL INTERNATIONAL EXHIBITION & SYMPOSIUM TO BRING THE COMMUNITY OF MAKERS AND SCHOLARS TOGETHER WITH THE PUBLIC. THE SYMPOSIUM FEATURES PROMINENT SPEAKERS AND EDUCATORS AND PROVIDES AN OPPORTUNITY TO EXAMINE THE BEST AND MOST CURRENT WORK HAPPENING IN THE FIELD. THE CODEX FOUNDATION IS DEVELOPING EDUCATIONAL OPPORTUNITIES FOR LIBRARIANS, CURATORS, AND TEACHERS TO BETTER UNDERSTAND THE FIELD AND THEIR OWN COLLECTIONS. FURTHER, THE FOUNDATION'S RESEARCH LIBRARY IS OPEN TO THOSE LISTED, AS WELL AS TO STUDENT GROUPS AND INDIVIDUAL ARTISTS IN THE COMMUNITY. |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION HAS ADOPTED A CONSIGNMENT PROGRAM THAT IS PART OF ITS RESEARCH LIBRARY. THIS PROGRAM ENABLES GROUP AND INDIVIDUAL VISITORS TO VIEW, STUDY, AND HANDLE HANDMADE BOOKS THAT ARE FINELY CRAFTED WORKS OF ART. UNLIKE OTHER ART FORMS SUCH AS PAINTING, SCULPTURE, AND PHOTOGRAPHY, THERE ARE NO GALLERIES OR MUSEUMS IN CALIFORNIA FOCUSING ON THIS ART FORM AND OFFERING ACCESS TO THESE TYPES OF WORKS OF ART. THE CODEX FOUNDATION IS ONE OF ONLY A SMALL HANDFUL OF PUBLIC PLACES TO VIEW WORKS OF ITS KIND IN THE ENTIRE UNITED STATES. MAKING THIS WORK AVAILABLE ENHANCES THE GENERAL PUBLIC'S UNDERSTANDING OF THE BEAUTY, CRAFT, AND HISTORY OF THIS ART FORM. IT IS CRITICAL TO OUR MISSION TO PRESERVE AND PROMOTE THE HISTORIC CRAFT LEGACY AND CONTEMPORARY ART WORK BEING DONE IN THE FIELD. ARTISTS' BOOKS IN THIS PROGRAM ARE VETTED BY A COMMITTEE AND DISPLAYED IN THE ORGANIZATION'S RESEARCH LIBRARY. THE FOUNDATION RETAINS A 25% COMMISSION TO SUPPORT RUNNING THIS PROGRAM. SUCH COMMISSION IS SUBSTANTIALLY BELOW THE STANDARD 40-50% OR MORE COMMISSION THAT ART GALLERIES RETAIN FOR DISPLAYS OF ARTWORK. IN ADDITION, THE PROGRAM FUNCTIONS DIFFERENTLY THAN A GALLERY IN THAT IT HAS AN EDUCATIONAL FOCUS RATHER THAN A SALES FOCUS AS A GALLERY WOULD, AND IN ADDITION, IT SEEKS TO ASSIST ARTISTS IN GETTING THEIR WORK IN REVIEWED BY CRITICS AND INVITED TO EXHIBIT IN OTHER GALLERY/MUSEUM EXHIBITIONS. THEREFORE, THE ORGANIZATION BELIEVES THAT ITS PROGRAM PROMOTES THE PUBLIC'S UNDERSTANDING OF THE CULTURAL AND HISTORICAL VALUE OF THIS FORM OF ART. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | PETER KOCH, BOARD PRESIDENT AND SUSAN FILTER, SECRETARY ARE MARRIED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ORGANIZATION RECEIVED LESS THAN $2,500 IN ADVERTISING INCOME. READERSHIP COSTS FAR EXCEEDED SUCH INCOME. ORGANIZATION DOES NOT ANTICIPATE EVER MAKING A NET PROFIT ON THE RECEIPT OF ADVERTISING INCOME. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | PETER KOCH, PRESIDENT AND SUSAN FILTER, SECRETARY ARE MARRIED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE FORM 990 IS REVIEWED BEFORE MAILING AND SIGNING BY AN AUTHORIZED OFFICER OR DIRECTOR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | CONFLICT OF INTEREST POLICY ENFORCED AND DISCUSSED DURING ANNUAL MEETINGS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE ORGANIZATION WILL PROVIDE A COPY OF THIS FORM 990 ON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | INTEREST INCOME NOT REPORTED ON BOOK REVENUE -1,905. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART III, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART V, LINE 3B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION A, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 12 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART XI, LINE 9: |
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Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $2,095,600
- Liabilities
- $3,137
- Net assets
- $2,092,463
- Revenue
- $436,722
- Expenses
- $266,710
- Net income
- $170,012