2025-11-10T15:34:56-08:00 2024-12-31 680260103 REGALIA BERGER & BERGER CPAS 103 TOWN COUNTRY DR STE K DANVILLE CA 94526 990 2024-01-01 465519311 Letterform Archive LETT 4158027485 2339 Third St Floor 4R San Francisco CA 94107 Rob Saunders President & E.D. 4158027485 2025-11-10 true true Douglas W Regalia P00186389 9253140390 2024 2025-03-06 01:10:19Z Rob Saunders 2339 Third St Floor 4R San Francisco CA 94107 4489069 false X www.letterformarchive.org X 2014 CA To inspire and educate designers, students and admirers of graphic design, letters, typography, and calligraphy. 8 6 42 8 0 4733420 3514630 333607 389369 294 200 84201 477257 5151522 4381456 0 0 2095405 2377242 35000 198800 1704545 1469058 3799950 3881300 1351572 500156 7922848 8081976 2353429 2084466 5569419 5997510 We hold physical and digital artifacts in a variety of formats, including books, periodicals, posters, sketches, original art for reproduction, and related ephemera, as well as a robust reference library. false false 2906442 389369 Letterform Archive was founded by Rob Saunders, a collector of the letter arts for over 40 years, as a place to share his private collection with the public. We opened to visitors in February 2015 and now offer hands-on access to a curated collection of over 75,000 items related to lettering, typography, calligraphy, and graphic design, spanning thousands of years of history.So far, the Archive has welcomed over 10,000 visitors from 30 countries, including students, practitioners, and letterform admirers from every creative background. Some come with specific research ideas in mind, while others are simply looking for inspiration. Invariably, thanks to the breadth and accessibility of the collection, they stumble on something unexpected. Serendipity is key to the Archive experience. In addition to hosting visits and public events, the Archive serves a global community through social media, state-of-the-art photography, and publications. We offer courses and workshops in type design, calligraphy, and typography. We also curate exhibitions of our holdings, organize lectures by visiting artists and designers, and host salons and receptions to showcase collections or celebrate out-of-town guests.The Archive is located on Ramaytush Ohlone land in the Dogpatch neighborhood of San Francisco. Letterform Archive holds physical and digital artifacts in a variety of formats, including books, periodicals, posters, sketches, original art for reproduction, and related ephemera, as well as a robust reference library. Together, these works chronicle the history of written communication, from the invention of writing and medieval manuscripts to modernism, the age of print to the present explosion of digital type. 2906442 true true false false false false false false false false true false false true true true false false false false false false false true false false false false false true false false false false false false false false true false false false false false false false false true 53 0 true 42 true false false false false false false false 0 false false false false false false false X 8 6 false false false false false false false true true false false true true true true true true true true false CA X X X Laura Romanosky 4158027485 2339 Third St Floor 4R San Francisco CA 94107 Laura Romanosky Deputy Director 40.00 0.00 150370 0 5845 Stephen Coles Assoc Curator & Ed 40.00 0.00 119699 0 9047 Lucille Parker Publisher 40.00 0.00 115357 0 6747 Alice Chau Art Director 40.00 0.00 105420 0 7252 Rob Saunders President & ED 40.00 0.00 X X 0 0 17005 Christopher Slye Chair 5.00 0.00 X X 5388 0 0 Alejandro Chavetta Secretary 1.00 0.00 X X 0 0 0 Karl Hellman Treasurer 2.00 0.00 X X 0 0 0 Louise Sandhaus Director 1.00 0.00 X 0 0 0 Jennifer Morla Director 1.00 0.00 X 0 0 0 Leila Weefur Director 1.00 0.00 X 0 0 0 Vera Maslova Director 1.00 0.00 X 0 0 0 496234 45896 4 false true false 0 25379 3489251 1959040 3514630 Other Revenue 712110 4402 4402 Program fees/admissions 712110 384967 384967 389369 200 200 0 0 0 0 0 0 584870 107613 477257 477257 0 4381456 866626 200 0 0 0 0 22393 17500 3899 994 0 2067758 1721981 261392 84385 0 127518 90828 29236 7454 159573 133245 19917 6411 0 7015 4358 2657 56019 56019 0 35000 35000 0 346965 292659 53956 350 128354 62472 65317 565 36105 21863 10850 3392 94839 53645 26901 14293 0 489814 261908 187903 40003 29015 26901 2027 87 0 18148 14524 3207 417 9682 5538 4144 0 0 35033 338 34695 Program Expenses 89100 89100 Postage and Shipping 82193 78636 10 3547 Staff development & recruiting 20976 15359 4431 1186 Bank charges & fees 15299 13438 1759 102 10501 2149 7738 614 3881300 2906442 776058 198800 671775 336604 0 0 37257 103857 0 0 0 147963 554454 300256 377879 1499420 644202 724423 855218 0 0 0 0 6041174 5853964 7922848 8081976 318388 430549 77869 60962 163983 153093 252000 194538 1541189 1245324 2353429 2084466 X 5551450 5956438 17969 41072 5569419 5997510 7922848 8081976 500156 -72065 X false false false X 2361829 3703756 3321572 4733420 3514630 17635207 0 0 2361829 3703756 3321572 4733420 3514630 17635207 9096268 8538939 80 1393 82 294 200 2049 0 0 17637256 2163143 0.48410 0.28060 X Prior Year Facts and Circumstances: As a nonprofit organization, Letterform Archive must be able to demonstrate that it "normally" receives at least 33 1/3% of its support from the general public. In calculating this support test, Form 990 Schedule A reflects a support percentage of approximately 28% for the year ended December 31, 2023. Letterform Archive believes that other factors provide sufficient evidence that the organization is a valid publicly supported nonprofit charity. The other test is a facts and circumstances test. Under this test, the organization is treated as publicly supported if it normally receives a substantial part of its support from governmental units, from direct or indirect contributions from the general public, and if it is organized and operated to attract new and additional public or governmental support on a continuous basis [Reg. Section 1.170A-9(e)(3)]. The organization will be treated as normally receiving substantial public support if at least 10 percent of the total support normally received by the organization is governmental or public support [Reg. Section 1.170A-9(e)(3)(i)]. An organization meets the requirement of attracting new and additional public or governmental support if it maintains a continuous and bona fide program for soliciting funds from the general public or it carries on activities designed to attract support from governmental units, churches, educational organizations, or other publicly supported charitable or cultural organizations [Reg. Section 1.170A-9(e)(3)(ii)].Letterform Archive has an active ongoing campaign to secure funds from a variety of third-party sources. Various staff members work diligently to solicit funds from foundations and corporate entities. Prior contributors are added to the organization's donor database and follow up contact is made through a combination of mailings and e-mails. Letterform Archive has a diverse Board of Directors, with representatives from a variety of backgrounds providing guidance, support and foresight.For these reasons, Letterform Archive has demonstrated that it satisfies Internal Revenue Service regulations to be classified as a publicly supported exempt organization. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1173690 318472 855218 163869 163869 161861 161861 855218 Lease deposit 66143 Letterform Collection 4378625 Publishing reserve 55193 Right of Use Asset 1354003 5853964 Operating lease payable-current 326070 Operating lease payable-noncurrent 919254 1245324 X Part III, Line 4: Description of organization's collections and how it furthers its purpose. Letterform Archive maintains a collection of over 45,000 items related to lettering, typography, calligraphy, and graphic design, spanning thousands of years of history. Part X : FIN48 Footnote Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, Letterform Archive is required to report information regarding its exposure to various tax positions taken by Letterform Archive and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that Letterform Archive has adequately evaluated its current tax positions and has concluded that as of December 31, 2024, Letterform Archive does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.Letterform Archive has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. The exemptions are subject to periodic review by the federal and state taxing authorities and management is confident that Letterform Archive continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. Letterform Archive could potentially receive unrelated business income in the future (such as program advertising or sub-lease rental income) requiring Letterform Archive to file separate tax returns under federal and state statutes. If such conditions exist, Letterform Archive will calculate and accrue the applicable taxes. false false false false false false false false false false Laura Romanosky Deputy Director 150370 5845 156215 X 1 1959040 FMV false false false Form 990, Part VI, Section B, Line 11b Form 990 is prepared by an outside tax professional. The form is then reviewed by the organization's management. After a full review, the final version of the tax return is provided to all members of the organization's voting body. A representative of management authorizes the final form 990 which is then e-filed with the internal revenue service. Form 990, Part VI, Section B, Line 12c Members of the Board of Directors review all potential conflicts of interest periodically. Top management and all Board members are required to disclose potential conflicts and any related party affiliations. The organization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures. Form 990, Part VI, Section B, Line 15a Members of the board of directors review the compensation of all high-level personnel periodically in accordance with IRS rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure that the process is thorough and transparent in accordance with IRS guidelines and the organization's policies and procedures. Form 990, Part VI, Section B, Line 15b Compensation of other personnel and highly compensated employees is reviewed periodically by members of management. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries and all related benefits. All decisions are then documented in personnel files. Form 990, Part VI, Section C, Line 18 Tax returns are available for download from several websites and by request from the organization's office in San Francisco, California. Form 990, Part VI, Section C, Line 19 All of the organization's governing documents, financial statements, and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public. Tax returns are posted annually to our website and to www.candid.org (where they are available for viewing as electronic copies) and are also available by request from the organization's office.