Civic Intelligence

The Early Manuscripts Electronic Library

990EZ • Fiscal year 2023 • EIN 35-2253653

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 08, 2024

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

92nd percentile

0.73x

Higher debt load relative to assets than 92% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

96th percentile

1.09x

Higher debt load relative to revenue than 96% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

3rd percentile

-357%

Higher net margin than 3% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

94th percentile

$58,800

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 110.1% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

7th percentile

-69%

Faster asset growth than 7% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

6th percentile

-74%

Faster revenue growth than 6% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Down

$79,989

Down $180,243 (-69%) from 2022

Net Assets

Down

$21,826

Down $190,449 (-90%) from 2022

Liabilities

Up

$58,163

Up $10,206 (+21%) from 2022

Revenue

Down

$53,391

Down $152,859 (-74%) from 2022

Expenses

Up

$243,840

Up $40,725 (+20%) from 2022

Net Income

Down

-$190,449

Down $193,584 (-6175%) from 2022

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 2023: $79,989Liabilities 2023: $58,163Net Assets 2023: $21,8262023Assets 2024: $251,761Liabilities 2024: $47,765Net Assets 2024: $203,9962024

Highlighted filing

2023

Assets$79,989
Liabilities$58,163
Net Assets$21,826

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 2023: $53,391Expenses 2023: $243,840Net Income 2023: -$190,4492023Revenue 2024: $436,224Expenses 2024: $268,891Net Income 2024: $167,3332024

Highlighted filing

2023

Revenue$53,391
Expenses$243,840
Net Income-$190,449
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 8, 2024
Return Version
2023v5.1
Gross Receipts
$53,391
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.

Program Services

DescriptionGrantsExpenses
EMEL pursued its core mission in projects that used scientific imaging technologies to recover illegible texts in ancient and medieval manuscripts. EMEL collaborated with the University of Glasgow, Scotland, to use multispectral imaging to recover illegible writing on a 6th century manuscript of the Greek New Testament. The manuscript was disassembled in probably the 12th century and parts of it are now scattered in multiple European libraries. In 2023, EMEL traveled to Turin, Italy, to Paris, France, and to the Megisti Lavra Monastery on Mount Athos, Greece, to digitally image parts of the manuscript. EMEL also conducted a preliminary trip to the Megisti Lavra Monastery to negotiate access to the manuscript.In June 2023, EMEL collaborated with the Sorbonne University in Paris in a month-long project at the French National Library to use multispectral imaging to recover erased texts from palimpsest manuscripts. Palimpsests are manuscripts written on recycled parchment where an early layer of writing was erased so that the parchment could be reused to make a new manuscript. A technology called multispectral imaging has proven successful to recover erased texts from palimpsests, so that students globally can read them.EMEL untertook a second project at the Biblioteca Capitolare of Verona, Italy, which is Europe's oldest library and holds important palimpsests. EMEL's new project in Verona conducted experimental imaging to determine the best methods to recover erased texts from palimpsests damaged by chemical reagents. In the 18th and 19th centuries, scholars painted chemicals onto palimpsest manuscripts, in order to increase the visibility of the erased layers of writing. The long-term effect of the chemical has been to turn the parchment dark brown to black, so that the erased writing is no longer recoverable by multispectral imaging proven useful for other palimpsests. EMEL conducted experiments to discover means to recover erased writing from chemically damaged palimpsests.EMEL worked throughout 2023 with scientists and scholars to process the multispectral data collected from palimpsests in projects in 2022 and 2023. The goal of processing the mutlispectral data is to generate derivitive images that maximize the legibility of the erased texts. In this way, scholars, students, and interested members of the public around the world can read the erased texts for the first time.EMEL continued to develop a cooperation with Aristotle University in Thessaloniki, Greece, to pursue future projects of mutual interest.EMEL continued its collaboration with the University of California Los Angeles (UCLA) to publish an online digital library of manuscripts digitized at St. Catherine's Monastery of the Sinai, Egypt, so that the images of the manuscripts are globally accessible free of charge.EMEL personnel taught classes on multispectral imaging for cultural heritage in a major international workshop in Trivulziana, Italy, that included students from the US and mutliple European countries. EMEL also participated in conferences on the digital imaging of manuscripts at the University of Hamburn, the University of Freigburg, the University of Vienna, and the University of Palermo.-$214,975
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael B PhelpsChairmanFT$58,800-$58,800
Claudia RappSecretary-$0--
Randy MerrittTreasurer-$0--
Dimitri AntsosDirector-$0--
Matt McGovernDirector-$0--
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
2024-11-08
Discuss with paid preparer
Yes

Preparer

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

Additional Explanations

Other Expenses.1001

Advertising and Promotion $564

Other Expenses.1002

Office Expenses $106

Other Expenses.1012

Insurance $2366

Other Expenses.1

Project Develop & Imaging $144234

Other Expenses.2

Data Management $3013

Other Expenses.3

Dues & Subscriptions $2303

Other Expenses.4

Research $1719

Other Expenses.5

Cataloguing $936

Other Expenses.7

Bank Charges & Filing Fees $118

Other Assets.1003

Machinery and Equipment - Beginning $4235 Machinery and Equipment - Ending $4235

Other Assets.1004

Miscellaneous - Beginning $29029 Miscellaneous - Ending $29029

Total Liabilities.1001

Accounts Payable and Accrued Expenses - Beginning $12957 Accounts Payable and Accrued Expenses - Ending $23163

Total Liabilities.1006

Payable to Officers, Directors, Etc. - Beginning $35000 Payable to Officers, Directors, Etc. - Ending $0

Total Liabilities.1007

Secured Mortgages and Notes Payable - Beginning $0 Secured Mortgages and Notes Payable - Ending $35000

Raw XML Appendix196 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Data Management $3013
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ReturnHeader/BuildTS02024-10-15 13:58:12Z
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ReturnHeader/ReturnTs02024-11-09T05:19:59-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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
2023Detailed filing. Detailed filing data is available for this year.$0.80$0.58$0.22$0.53$2.44$1.90
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
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$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