Civic Intelligence

The Early Manuscripts Electronic Library

990 • Fiscal year 2020 • EIN 35-2253653

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 07, 2021

904 Silver Spur Road 254Rolling Hills Estates, CA 90274

(909) 896-5900

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

80th percentile

0.20x

Higher debt load relative to assets than 80% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

80th percentile

0.15x

Higher debt load relative to revenue than 80% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

79th percentile

31%

Higher net margin than 79% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

94th percentile

$58,800

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 12.2% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

86th percentile

84%

Faster asset growth than 86% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

87th percentile

43%

Faster revenue growth than 87% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$350,367

Up $159,876 (+84%) from 2019

Net Assets

Up

$280,171

Up $140,845 (+101%) from 2019

Liabilities

Up

$70,196

Up $19,031 (+37%) from 2019

Revenue

Up

$482,160

Up $146,066 (+43%) from 2019

Expenses

Down

$333,279

Down $193,893 (-37%) from 2019

Net Income

Up

$148,881

Up $339,959 (+178%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$400K$300K$200K$100K$0Assets 2012: $388,042Liabilities 2012: $12,585Net Assets 2012: $375,4572012Assets 2013: $308,080Liabilities 2013: $2,418Net Assets 2013: $305,6622013Assets 2014: $344,097Liabilities 2014: $14,723Net Assets 2014: $329,3742014Assets 2015: $105,512Liabilities 2015: $13,953Net Assets 2015: $91,5592015Assets 2016: $145,623Liabilities 2016: $46,953Net Assets 2016: $98,6702016Assets 2017: $166,368Liabilities 2017: $46,147Net Assets 2017: $120,2212017Assets 2018: $376,761Liabilities 2018: $46,357Net Assets 2018: $330,4042018Assets 2019: $190,491Liabilities 2019: $51,165Net Assets 2019: $139,3262019Assets 2020: $350,367Liabilities 2020: $70,196Net Assets 2020: $280,1712020Assets 2021: $255,621Liabilities 2021: $80,667Net Assets 2021: $174,9542021Assets 2022: $260,232Liabilities 2022: $47,957Net Assets 2022: $212,2752022Assets 2024: $251,761Liabilities 2024: $47,765Net Assets 2024: $203,9962024

Highlighted filing

2020

Assets$350,367
Liabilities$70,196
Net Assets$280,171

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KExpenses 2012: $544,5762012Revenue 2013: $481,350Expenses 2013: $551,141Net Income 2013: -$69,7912013Revenue 2014: $473,624Expenses 2014: $449,912Net Income 2014: $23,7122014Revenue 2015: $145,818Expenses 2015: $383,633Net Income 2015: -$237,8152015Revenue 2016: $372,142Expenses 2016: $365,039Net Income 2016: $7,1032016Revenue 2017: $384,854Expenses 2017: $363,303Net Income 2017: $21,5512017Revenue 2018: $639,620Expenses 2018: $428,443Net Income 2018: $211,1772018Revenue 2019: $336,094Expenses 2019: $527,172Net Income 2019: -$191,0782019Revenue 2020: $482,160Expenses 2020: $333,279Net Income 2020: $148,8812020Revenue 2021: $68,374Expenses 2021: $181,629Net Income 2021: -$113,2552021Revenue 2022: $206,250Expenses 2022: $203,115Net Income 2022: $3,1352022Revenue 2024: $436,224Expenses 2024: $268,891Net Income 2024: $167,3332024

Highlighted filing

2020

Revenue$482,160
Expenses$333,279
Net Income$148,881
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 7, 2021
Return Version
2020v4.0
Gross Receipts
$482,160
Mission and Program Overview

Mission

Use digital technologies to preserve and provide access to historical source materials, especially ancient and medieval manuscripts and rare books.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$102,039$250,105▲ $148,066
Cash and Non-Interest-Bearing Accounts$53,368$66,901▲ $13,533
Loans From Officers Directors$35,000$35,000→ $0
Land, Buildings, and Equipment, Net$35,084$33,361▼ $1,723
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$190,491$350,367▲ $159,876
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$16,165$18,420▲ $2,255
Unsecured Notes Loans Payable-$16,776-
Total Liabilities$51,165$70,196▲ $19,031
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$139,326$280,171▲ $140,845
Total Net Assets Fund Balance$139,326$280,171▲ $140,845
Total Liabilities and Net Assets / Fund Balance$190,491$350,367▲ $159,876

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,332$289,382$293,714
Other Land Buildings$29,029$90,971$120,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michael B PhelpsChairmanFT$58,800$58,800

Board Members and Trustees

NameTitle
Dimitri AntsosDirector
James A SandersDirector
Matt McGovernDirector
Claudia RappSecretary
Randy MerrittTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$482,158
Program Service Revenue
$0
Investment Income
$2
Other Revenue
$0
All Other Contributions
$482,158
Change in Net Assets
$148,881
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$243,263
Salaries, Compensation, and Employee Benefits$90,016
Total Fundraising Expense$293
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$58,800--$58,800
Other Salaries and Wages$3,487$21,282-$24,769
Payroll Taxes$4,805$1,642-$6,447
Other Expenses$6,258$3,492-$3,492
All Other Expenses$2,507$133-$2,640
Insurance$1,748$466$117$2,331
Advertising$1,346$358$90$1,794
Depreciation Depletion$1,292$345$86$1,723
Fees for Services Accounting-$1,350-$1,350
Occupancy-$1,077-$1,077
Office Expenses-$337-$337
Total Functional Expenses$302,504$30,482$293$333,279
International Activity

International Summary

Employees
1
Spending
$217,334

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
EuropeResearch and DigitizationResearch and Digitization00$136,013
Middle EastResearch and DigitizationResearch and Digitization01$81,321
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$35,000$35,000→ $0
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

Form 990 is reviewed by Chairman and provided to other board members for comment.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Early Manuscripts Electronic Library
EIN
35-2253653
Phone
9098965900
Address
904 Silver Spur Road 254, Rolling Hills Estates, CA 90274

Signing Officer

Name
Michael B Phelps
Title
Executive Director
Signed
2021-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael B Phelps
Voting Board Members
6
Independent Board Members
5
Employees
3

Preparer

Firm
Bruce A Gray CPA
Address
843 Settlers Dr, Milliken, CO 80543
Preparer
Brewster A Gray CPA CGMA
Phone
9705789950
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

Prior period adjustment = -$8036

Raw XML AppendixShowing 400 of 452 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0102039
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0250105
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt03482
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt02000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt01000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt06482
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0482158
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0336061
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0639578
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0379204
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0367632
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02204633
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt02
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt033
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt042
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt032
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt010
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0119
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt02
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt033
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt042
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt032
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt010
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0119
IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/InvestmentIncomePYPct00.00010
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99700
IRS990ScheduleA/PublicSupportPY509Pct00.99830
IRS990ScheduleA/PublicSupportTotal509Amt02198151
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt03482
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt02000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt01000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt06482
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0482158
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0336061
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0639578
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0379204
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0367632
IRS990ScheduleA/Total509Grp/TotalAmt02204633
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0482160
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0336094
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0639620
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0379236
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0367642
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02204752
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt04332
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0289382
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0293714
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt029029
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt090971
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0120000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt033361
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt01
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt10
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt10
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt081321
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt1136013
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0Middle East
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1Europe
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0Research and Digitization
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt1Research and Digitization
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0Research and Digitization
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt1Research and Digitization
IRS990ScheduleF/BoycottCountriesInd0false
IRS990ScheduleF/ForeignCorpOwnershipInd0false
IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/InterestInForeignTrustInd0false
IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
IRS990ScheduleF/SubtotalEmployeesCnt01
IRS990ScheduleF/SubtotalSpentAmt0217334
IRS990ScheduleF/TotalEmployeeCnt01
IRS990ScheduleF/TotalSpentAmt0217334
IRS990ScheduleF/TransferToForeignCorpInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is reviewed by Chairman and provided to other board members for comment.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Documents are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Prior period adjustment = -$8036
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Changes In Net Assets Or Fund Balances - Other Decreases
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0190491
IRS990/TotalAssetsEOYAmt0350367
IRS990/TotalAssetsGrp/BOYAmt0190491
IRS990/TotalAssetsGrp/EOYAmt0350367
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0482158
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0293
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt030482
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0302504
IRS990/TotalFunctionalExpensesGrp/TotalAmt0333279
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt051165
IRS990/TotalLiabilitiesEOYAmt070196
IRS990/TotalLiabilitiesGrp/BOYAmt051165
IRS990/TotalLiabilitiesGrp/EOYAmt070196
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0139326
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0280171
IRS990/TotalProgramServiceExpensesAmt0302504

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.52$0.48$2.04$4.36$2.69$1.67
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.60$0.48$2.12$2.06$2.03$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.56$0.81$1.75$0.68$1.82$1.13
2020Detailed filing. Detailed filing data is available for this year.$3.50$0.70$2.80$4.82$3.33$1.49
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.90$0.51$1.39$3.36$5.27$1.91
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.77$0.46$3.30$6.40$4.28$2.11
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.66$0.46$1.20$3.85$3.63$0.22
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.46$0.47$0.99$3.72$3.65$0.07
2015Detailed filing. Detailed filing data is available for this year.$1.06$0.14$0.92$1.46$3.84$2.38
2014Detailed filing. Detailed filing data is available for this year.$3.44$0.15$3.29$4.74$4.50$0.24
2013Detailed filing. Detailed filing data is available for this year.$3.08$0.02$3.06$4.81$5.51$0.70
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.88$0.13$3.75$5.45
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2020 filings • 501(c)3 • <$500k nonprofits