Pals Plus INC FY2020 filing

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Pals Plus promotes and enables resource sharing and cooperative ventures among its member libraries

Form 990 Part I, line 1, FY2020. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 22-3072580) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
54¢ of each $1 spent went to programs.
$180K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
The latest return is for FY2024, 2 tax years back.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $3K a year · 0.4% of revenue · last 5 filings
A surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
54%
of spending
54% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$180K
to officers and key staff · 25% of spending
Pay to officers and key staff is 25% of spending.
Part VII, Section A
7.9 mo
of spending, in cash
7.9 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$18K
3% of total assets
Liabilities are 3% of assets.
Pt X · Ln 26
Independent board members
7
of 7 voting members
7 of 7 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$899K
Spent
$724K
To programs
54%
Net assets
$633K
By yearFY2020–FY2024
Revenue
$899K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$899K
FY2021$813K
FY2022$840K
FY2023$789K
FY2024$853K
Expenses
$724K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$724K
FY2021$768K
FY2022$903K
FY2023$911K
FY2024$904K
Net assets
$633K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$633K
FY2021$677K
FY2022$614K
FY2023$492K
FY2024$442K

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 1992.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

54 cents of each dollar spent went to programs.

Program services 54% · $393K Management & general 46% · $330K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

9 people listed on the 990; $180K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
Executive Director
$94,880Pt VII · Sec A
Network Administrator
$85,258Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Luca Manna’s $107K as Executive Director is at the 86th percentile of top reported officer pay among 1612 $100K–1M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Luca Manna$106,502$104,414$102,390$91,382$94,880
James Dwyer$93,142$91,316$89,545$83,890$85,258

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Pals Plus INC executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Promotes resource sharing and cooperative ventures among member libraries.

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1 program · $393K · in their own filed words · FY2020
01

Computerize the inventory of multiple public libraries in northern NJ for better services to the public

Form 990 Part III, line 4, FY2020. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 22-3072580) · Dispute this line
$393Kprogram expense

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$899K
Ln 12
Gifts and grantsLn 1h$893K
Fees for servicesLn 2g$5K
Investment incomeLn 3$448
Money outPt IX
$724K
Ln 25
Programscol B$393K
Managementcol C$330K
Owns and owesPt X
$633K
net assets · Ln 32
Cash and savingsLn 1–2$477K
Total assetsLn 16$651K
LiabilitiesLn 26$18K
PeoplePt VI, VII
9
listed · VII A
PaidVII A2
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$893K
Government grantsLn 1e$180K
Fees for servicesLn 2g$5K
Investment incomeLn 3$448
Total revenueLn 12$899K
Assets in detailPt X, end of year
CashLn 1$477K
Cash and savings togetherLn 1–2$477K
Accounts receivableLn 4$52K
Prepaid expenses and deferred chargesLn 9$42K
Land, buildings, equipmentLn 10c$81K
Total assetsLn 16$651K
LiabilitiesLn 26$18K
Net assetsLn 32$633K
OperationsPt I, VI
EmployeesI 57
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$339K$477K
Land, buildings, equipmentLn 10c$75K$81K
Total assetsLn 16$477K$651K
LiabilitiesLn 26$19K$18K
Net assetsLn 32$458K$633K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$180K$36K$144K$0
Other salaries and wagesLn 7$177K$77K$100K$0
Pension plan contributionsLn 8$32K$12K$20K$0
Other employee benefitsLn 9$30K$9K$20K$0
Payroll taxesLn 10$12K$4K$8K$0
Management feesLn 11a$167K$167K$0$0
Office expensesLn 13$3K$3K$0$0
OccupancyLn 16$17K$8K$8K$0
Depreciation, depletion and amortizationLn 22$21K$0$21K$0
Other expenses (24a–d)Ln 24$81K$73K$8K$0
All other expensesLn 24e$4K$4K$0$0
Total functional expensesLn 25$724K$393K$330K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Sep 3, 2025 $853K$904K−$51K$442K 990 PDF
FY2023Filed with the IRS Nov 6, 2024 $789K$911K−$122K$492K 990 PDF
FY2022Filed with the IRS Jul 13, 2023 $840K$903K−$63K$614K 990 PDF
FY2021Filed with the IRS Jul 13, 2022 $813K$768K$45K$677K 990 PDF
FY2020 ViewingFiled with the IRS Jul 8, 2021 $899K$724K$175K$633K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2020 990
Part I · Summary $898,746 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $751,197$893,298
I-9 Program service revenue$5,000
I-10 Investment incomePrior year $3,034$448
I-11 Other revenue$0
I-12 Total revenuePrior year $754,231$898,746
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $389,458$431,309
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $327,653$292,560
I-18 Total expensesPrior year $717,111$723,869
I-19 Revenue less expensesPrior year $37,120$174,877
Part VI · Governance 7 of 7 board members independent, 4 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $898,746 across 7 lines filed
VIII-1b Membership dues$658,679
VIII-1e Government grants$179,866
VIII-1f All other contributions, gifts and grants$54,753
VIII-1h Total contributions, gifts and grants$893,298
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$5,000
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $0$448
VIII-12 Total revenueRelated to mission $5,448 · Unrelated business $0 · Excluded from tax $0$898,746
Part IX · Statement of functional expenses $723,869 across 11 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $36,028 · Management $144,110 · Fundraising $0$180,138
IX-7 Other salaries and wagesPrograms $77,261 · Management $99,977 · Fundraising $0$177,238
IX-8 Pension plan contributionsPrograms $12,013 · Management $19,875 · Fundraising $0$31,888
IX-9 Other employee benefitsPrograms $9,253 · Management $20,428 · Fundraising $0$29,681
IX-10 Payroll taxesPrograms $3,918 · Management $8,446 · Fundraising $0$12,364
IX-11a Management feesPrograms $166,671 · Management $0 · Fundraising $0$166,671
IX-13 Office expensesPrograms $2,529 · Management $0 · Fundraising $0$2,529
IX-16 OccupancyPrograms $8,400 · Management $8,400 · Fundraising $0$16,800
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $20,794 · Fundraising $0$20,794
IX-24 Other expenses (24a–d)Programs $72,936 · Management $8,365 · Fundraising $0$81,301
IX-24e All other expensesPrograms $4,465 · Management $0 · Fundraising $0$4,465
IX-25 Total functional expensesPrograms $393,474 · Management $330,395 · Fundraising $0$723,869
Part X · Balance sheet $651,096 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $338,697$476,510
X-4 Accounts receivableStart of year $31,782$51,541
X-9 Prepaid expenses and deferred chargesStart of year $31,141$41,898
X-10c Land, buildings and equipment, netStart of year $75,308$81,147
X-16 Total assetsStart of year $476,928$651,096
X-17 Accounts payable and accrued expensesStart of year $18,914$18,205
X-26 Total liabilitiesStart of year $18,914$18,205
X-27 Net assets without donor restrictionsStart of year $345,235$532,891
X-28 Net assets with donor restrictionsStart of year $112,779$100,000
X-32 Total net assets or fund balancesStart of year $458,014$632,891
X-33 Total liabilities and net assetsStart of year $476,928$651,096
Part XI · Reconciliation of net assets $632,891 net assets at year end
XI-1 Total revenue$898,746
XI-2 Total expenses$723,869
XI-3 Revenue less expenses$174,877
XI-4 Net assets at start of year$458,014
XI-10 Net assets at end of year$632,891

Form 990 e-file FY2020 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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