Pals Plus INC FY2023 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, FY2023. 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.
58¢ of each $1 spent went to programs.
$196K 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

FY2023 · 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
58%
of spending
58% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$196K
to officers and key staff · 21% of spending
Pay to officers and key staff is 21% of spending.
Part VII, Section A
5.1 mo
of spending, in cash
5.1 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$78K
14% of total assets
Liabilities are 14% 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
$789K
-6% vs prior year
Spent
$911K
To programs
58%
Net assets
$492K
By yearFY2020–FY2024
Revenue
$789K
FY2023▼ -6%
Tap a bar for its year
Revenue by fiscal year
FY2020$899K
FY2021$813K
FY2022$840K
FY2023$789K
FY2024$853K
Expenses
$911K
FY2023▲ +0.9%
Tap a bar for its year
Expenses by fiscal year
FY2020$724K
FY2021$768K
FY2022$903K
FY2023$911K
FY2024$904K
Net assets
$492K
FY2023▼ -20%
Tap a bar for its year
Net assets by fiscal year
FY2020$633K
FY2021$677K
FY2022$614K
FY2023$492K
FY2024$442K

From the FY2023 Form 990 · figures checked against the IRS filing · see the original

You’re viewing the FY2023 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

58 cents of each dollar spent went to programs.

Program services 58% · $529K Management & general 42% · $382K

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; $196K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
Executive Director
$104,414Pt VII · Sec A
Network Administrator
$91,316Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$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 · $529K · in their own filed words · FY2023
01

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

Form 990 Part III, line 4, FY2023. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 22-3072580) · Dispute this line
$529Kprogram expense

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$789K
Ln 12
Gifts and grantsLn 1h$766K
Investment incomeLn 3$18K
Fees for servicesLn 2g$6K
Money outPt IX
$911K
Ln 25
Programscol B$529K
Managementcol C$382K
Owns and owesPt X
$492K
net assets · Ln 32
Cash and savingsLn 1–2$385K
Total assetsLn 16$570K
LiabilitiesLn 26$78K
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$766K
Government grantsLn 1e$100K
Fees for servicesLn 2g$6K
Investment incomeLn 3$18K
Other incomeLn 4–11$15
Total revenueLn 12$789K
Assets in detailPt X, end of year
CashLn 1$385K
Cash and savings togetherLn 1–2$385K
Accounts receivableLn 4$42K
Prepaid expenses and deferred chargesLn 9$46K
Land, buildings, equipmentLn 10c$61K
Other assetsLn 15$35K
Total assetsLn 16$570K
LiabilitiesLn 26$78K
Net assetsLn 32$492K
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 FY23End FY23
Cash and savingsLn 1–2$484K$385K
Land, buildings, equipmentLn 10c$52K$61K
Total assetsLn 16$688K$570K
LiabilitiesLn 26$74K$78K
Net assetsLn 32$614K$492K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$196K$39K$157K$0
Other salaries and wagesLn 7$191K$83K$107K$0
Pension plan contributionsLn 8$53K$20K$33K$0
Other employee benefitsLn 9$32K$10K$22K$0
Payroll taxesLn 10$33K$10K$23K$0
Management feesLn 11a$229K$229K$0$0
Office expensesLn 13$15K$15K$0$0
OccupancyLn 16$17K$8K$8K$0
InterestLn 20$2K$0$2K$0
Depreciation, depletion and amortizationLn 22$24K$0$24K$0
Other expenses (24a–d)Ln 24$119K$113K$6K$0
Total functional expensesLn 25$911K$529K$382K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Sep 3, 2025 $853K$904K−$51K$442K 990 PDF
FY2023 ViewingFiled 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
FY2020Filed 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 FY2023 990
Part I · Summary $789,467 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $824,219$765,536
I-9 Program service revenuePrior year $10,000$6,250
I-10 Investment incomePrior year $5,119$17,666
I-11 Other revenuePrior year $254$15
I-12 Total revenuePrior year $839,592$789,467
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $531,408$505,009
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $371,655$406,070
I-18 Total expensesPrior year $903,063$911,079
I-19 Revenue less expensesPrior year −$63,471−$121,612
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 $789,467 across 6 lines filed
Lines not itemized here account for $15 of total revenue; see the IRS return.
VIII-1b Membership dues$665,536
VIII-1e Government grants$100,000
VIII-1h Total contributions, gifts and grants$765,536
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$6,250
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $0$17,666
VIII-12 Total revenueRelated to mission $23,931 · Unrelated business $0 · Excluded from tax $0$789,467
Part IX · Statement of functional expenses $911,079 across 11 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $39,146 · Management $156,584 · Fundraising $0$195,730
IX-7 Other salaries and wagesPrograms $83,316 · Management $107,262 · Fundraising $0$190,578
IX-8 Pension plan contributionsPrograms $20,101 · Management $33,258 · Fundraising $0$53,359
IX-9 Other employee benefitsPrograms $10,139 · Management $22,238 · Fundraising $0$32,377
IX-10 Payroll taxesPrograms $10,450 · Management $22,515 · Fundraising $0$32,965
IX-11a Management feesPrograms $228,976 · Management $0 · Fundraising $0$228,976
IX-13 Office expensesPrograms $14,904 · Management $0 · Fundraising $0$14,904
IX-16 OccupancyPrograms $8,400 · Management $8,400 · Fundraising $0$16,800
IX-20 InterestPrograms $0 · Management $1,922 · Fundraising $0$1,922
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $24,415 · Fundraising $0$24,415
IX-24 Other expenses (24a–d)Programs $113,238 · Management $5,815 · Fundraising $0$119,053
IX-25 Total functional expensesPrograms $528,670 · Management $382,409 · Fundraising $0$911,079
Part X · Balance sheet $569,904 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $483,888$385,121
X-4 Accounts receivableStart of year $90,315$42,324
X-9 Prepaid expenses and deferred chargesStart of year $22,870$45,750
X-10c Land, buildings and equipment, netStart of year $52,455$61,480
X-15 Other assetsStart of year $38,672$35,229
X-16 Total assetsStart of year $688,200$569,904
X-17 Accounts payable and accrued expensesStart of year $35,549$41,568
X-25 Other liabilitiesStart of year $38,672$35,969
X-26 Total liabilitiesStart of year $74,221$77,537
X-27 Net assets without donor restrictionsStart of year $513,979$492,367
X-32 Total net assets or fund balancesStart of year $613,979$492,367
X-33 Total liabilities and net assetsStart of year $688,200$569,904
Part XI · Reconciliation of net assets $492,367 net assets at year end
XI-1 Total revenue$789,467
XI-2 Total expenses$911,079
XI-3 Revenue less expenses−$121,612
XI-4 Net assets at start of year$613,979
XI-10 Net assets at end of year$492,367

Form 990 e-file FY2023 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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