BETA

THE EARLY MANUSCRIPTS ELECTRONIC LIBRARY: Form 990EZ, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
THE EARLY MANUSCRIPTS ELECTRONIC LIBRARY (EIN 35-2253653)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-09
IRS object ID
202433149349200108
Schema version
2023v5.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-11-09T05:19:59-08:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN200793608PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Bruce A Gray CPABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1843 Settlers DrAddressLine1Txt
CityMillikenCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80543ZIPCd
FieldValueIRS element (for citing)
Return Type990EZReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN352253653EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Early Manuscripts Electronic LibraryBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlEARLBusinessNameControlTxt
Phone9098965900PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1904 Silver Spur Road 254AddressLine1Txt
CityRolling Hills EstatesCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90274ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMichael B PhelpsPersonNm
Person TitleExecutive DirectorPersonTitleTxt
Signature2024-11-08SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBrewster A Gray CPAPreparerPersonNm
PTINP00388792PTIN
Phone9705789950PhoneNum
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Website AddressN/AWebsiteAddressTxt
Organization501c3Yes (X)Organization501c3Ind
Gross Receipts$53,391GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$53,379ContributionsGiftsGrantsEtcAmt
Investment Income$12InvestmentIncomeAmt
Cost Or Other Basis Expense Sale$0CostOrOtherBasisExpenseSaleAmt
Fundraising Gross Income$0FundraisingGrossIncomeAmt
Special Events Direct Expenses$0SpecialEventsDirectExpensesAmt
Cost Of Goods Sold$0CostOfGoodsSoldAmt
Total Revenue$53,391TotalRevenueAmt
Salaries Other Comp Empl Bnft$86,631SalariesOtherCompEmplBnftAmt
Fees And Other Pymt To Ind Cntrct$715FeesAndOtherPymtToIndCntrctAmt
Occupancy Rent Utlts And Maint$810OccupancyRentUtltsAndMaintAmt
Printing Publications Postage$325PrintingPublicationsPostageAmt
Other Expenses Total$155,359OtherExpensesTotalAmt
Total Expenses$243,840TotalExpensesAmt
Excess Or Deficit For Year-$190,449ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$212,275NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$21,826NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIYes (X)InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$226,968BOYAmt
EOY$46,725EOYAmt

Other Assets Total Detail OtherAssetsTotalDetail

FieldValueIRS element (for citing)
BOY$33,264BOYAmt
EOY$33,264EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$260,232BOYAmt
EOY$79,989EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$47,957BOYAmt
EOY$58,163EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$212,275BOYAmt
EOY$21,826EOYAmt
FieldValueIRS element (for citing)
Primary Exempt PurposeUse digital technologies to preserve and provide access to historical source materials, especially ancient and medieval manuscripts and rare books.PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp

FieldValueIRS element (for citing)
Description Program Srvc AccomEMEL 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.DescriptionProgramSrvcAccomTxt
Program Service Expenses$214,975ProgramServiceExpensesAmt
FieldValueIRS element (for citing)
Total Program Service Expenses$214,975TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (5 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
Michael B Phelps
Chairman40.00$58,800
Claudia Rapp
Secretary1.00$0
Randy Merritt
Treasurer1.00$0
Dimitri Antsos
Director1.00$0
Matt McGovern
Director1.00$0
FieldValueIRS element (for citing)
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not RptfalseChgMadeToOrgnzngDocNotRptInd
Organization Had UBIfalseOrganizationHadUBIInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Form1120 Pol FiledfalseForm1120PolFiledInd
Made Loans To From OfficersfalseMadeLoansToFromOfficersInd
Tax Imposed Under IRC4911$0TaxImposedUnderIRC4911Amt
Tax Imposed Under IRC4912$0TaxImposedUnderIRC4912Amt
Tax Imposed Under IRC4955$0TaxImposedUnderIRC4955Amt
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
Tax Imposed On Organization Mgr$0TaxImposedOnOrganizationMgrAmt
Tax Reimbursed By Organization$0TaxReimbursedByOrganizationAmt
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonMichael B PhelpsPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1306 Bayoak DriveAddressLine1Txt
CityCaryCityNm
State AbbreviationNCStateAbbreviationCd
ZIP27513ZIPCd
FieldValueIRS element (for citing)
Phone9098965900PhoneNum
FieldValueIRS element (for citing)
Foreign Financial AccountfalseForeignFinancialAccountInd
Foreign OfficefalseForeignOfficeInd
Donor Advised FndsfalseDonorAdvisedFndsInd
Operate HospitalfalseOperateHospitalInd
Tanning Services ProvidedfalseTanningServicesProvidedInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
School OperatingfalseSchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd EmplNONEPartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof SrvcNONEPartVIHghstPdCntrctProfSrvcTxt
Filed Schedule AYes (true)FiledScheduleAInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$336,061CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$482,158CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$68,374CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$206,232CurrentTaxYearMinus1YearAmt
Current Tax Year$53,379CurrentTaxYearAmt
Total$1,146,204TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$336,061CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$482,158CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$68,374CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$206,232CurrentTaxYearMinus1YearAmt
Current Tax Year$53,379CurrentTaxYearAmt
Total$1,146,204TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$1,146,204PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$33CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2CurrentTaxYearMinus3YearsAmt
Current Tax Year$12CurrentTaxYearAmt
Total$47TotalAmt

Post1975 UBTI Post1975UBTIGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$33CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2CurrentTaxYearMinus3YearsAmt
Current Tax Year$12CurrentTaxYearAmt
Total$47TotalAmt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$336,094CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$482,160CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$68,374CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$206,232CurrentTaxYearMinus1YearAmt
Current Tax Year$53,391CurrentTaxYearAmt
Total$1,146,251TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5091.00000PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (14 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Other Expenses.1001Advertising and Promotion $564
Other Expenses.1002Office Expenses $106
Other Expenses.1012Insurance $2366
Other Expenses.1Project Develop & Imaging $144234
Other Expenses.2Data Management $3013
Other Expenses.3Dues & Subscriptions $2303
Other Expenses.4Research $1719
Other Expenses.5Cataloguing $936
Other Expenses.7Bank Charges & Filing Fees $118
Other Assets.1003Machinery and Equipment - Beginning $4235 Machinery and Equipment - Ending $4235
Other Assets.1004Miscellaneous - Beginning $29029 Miscellaneous - Ending $29029
Total Liabilities.1001Accounts Payable and Accrued Expenses - Beginning $12957 Accounts Payable and Accrued Expenses - Ending $23163
Total Liabilities.1006Payable to Officers, Directors, Etc. - Beginning $35000 Payable to Officers, Directors, Etc. - Ending $0
Total Liabilities.1007Secured Mortgages and Notes Payable - Beginning $0 Secured Mortgages and Notes Payable - Ending $35000

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