Nonprofit · EIN 59-2110238
CODEC INC
Tax-exempt · MIAMI, FL 33135
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $0 | $1,450 | -$1,450 | $220,093 | $10,506 | $209,587 |
| December 31, 2024 | 990 | $0 | $0 | $0 | $221,543 | $10,506 | $211,037 |
| December 31, 2023 | 990 | $0 | $0 | $0 | $221,543 | $10,506 | $211,037 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $1,450
- Program services (functional)
- $1,305
- Management and general (functional)
- $145
Balance sheet and other
- Total assets, start of year
- $221,543
- Total assets, end of year
- $220,093
- Total liabilities, end of year
- $10,506
- Net assets, end of year
- $209,587
- Net assets without donor restrictions
- $209,587
- Gross receipts
- $0
- Employees
- 0
- Volunteers
- 6
- Year formed
- 1981
- State of legal domicile
- FL
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| GUARIONE M DIAZ | DIRECTOR/PRESIDENT Trustee or director | 2 | $0 | $98,375 | $15,228 |
| CRISTINA SANTANA | DIRECTOR/SECRETARY Trustee or director | 2 | $0 | $0 | $0 |
| RAQUEL C SWITZER | DIRECTOR/TREASURER Trustee or director | 2 | $0 | $0 | $0 |
| ASELA PUENTES | DIRECTOR Trustee or director | 2 | $0 | $0 | $0 |
| GRACIELA GONZALEZ | DIRECTOR Trustee or director | 2 | $0 | $0 | $0 |
| SERGIO J MASVIDAL | DIRECTOR/CHAIRMAN Trustee or director | 2 | $0 | $0 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| GUARIONE M DIAZ | DIRECTOR/PRESIDENT Trustee or director | 2 | $0 | $95,933 | $16,600 |
| CRISTINA SANTANA | DIRECTOR/SECRETARY Trustee or director | 2 | $0 | $0 | $0 |
| RAQUEL C SWITZER | DIRECTOR/TREASURER Trustee or director | 2 | $0 | $0 | $0 |
| ASELA PUENTES | DIRECTOR Trustee or director | 2 | $0 | $0 | $0 |
| GRACIELA GONZALEZ | DIRECTOR Trustee or director | 2 | $0 | $0 | $0 |
| SERGIO J MASVIDAL | DIRECTOR/CHAIRMAN Trustee or director | 2 | $0 | $0 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| GUARIONE M DIAZ | DIRECTOR/PRESIDENT Trustee or director | 2 | $0 | $96,357 | $16,502 |
| CRISTINA SANTANA | DIRECTOR/SECRETARY Trustee or director | 2 | $0 | $0 | $0 |
| RAQUEL C SWITZER | DIRECTOR/TREASURER Trustee or director | 2 | $0 | $0 | $0 |
| ASELA PUENTES | DIRECTOR Trustee or director | 2 | $0 | $0 | $0 |
| GRACIELA GONZALEZ | DIRECTOR Trustee or director | 2 | $0 | $0 | $0 |
| SERGIO J MASVIDAL | DIRECTOR/CHAIRMAN Trustee or director | 2 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1223 SW 4TH STREET 2ND FLOOR, MIAMI, FL 33135-2407
- Principal officer (990 for 2025)
- GUARIONE M DIAZ, 1223 SW 4TH STREET 2ND FLOOR, MIAMI, FL 33135
- Signed the 990
- GUARIONE M DIAZ, PRESIDENT
- Phone
- (305) 642-3634
- Return prepared by
- GLSC & COMPANY PLLC
Mission
ENGAGE IN HOUSING AND ECONOMIC DEVELOPMENT TO PROVIDE AFFORDABLE HOUSING TO THE ELDERLY PERSONS.
Program accomplishments
- CODEC, INC. IS A NON PROFIT COMMUNITY DEVELOPMENT CORP. FORMED UNDER THE LAWS AND STATUTES OF THE STATE OF FLORIDA TO ENGAGE IN HOUSING AND ECONOMIC DEVELOPMENT.Expenses $1,305
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 59-2110238
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1984
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Housing and shelter (L20Z)
- Assets (IRS master file)
- $220,093
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $0 | $1,450 | $220,093 | XML |
| 990 | December 2024 | $0 | $0 | $221,543 | IRS |
| 990 | December 2023 | $0 | $0 | $221,543 | XML |
| 990 | December 2022 | $0 | $13,700 | $221,543 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 59-2110238).
Questions about CODEC INC
- What is the EIN of CODEC INC?
- The employer identification number (EIN) of CODEC INC is 59-2110238.
- Is CODEC INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1984.
- Are donations to CODEC INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CODEC INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of CODEC INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CODEC INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of CODEC INC?
- The 990 for the year ended December 31, 2025 names GUARIONE M DIAZ.
- Who are the officers and directors of CODEC INC?
- The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does CODEC INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $0, expenses of $1,450 and total assets of $220,093 at year end.
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