Ema Foundation for Paper-Based Communications FY2021 filing

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To identify and analyze major trends that affect the Envelope Industry, especially the health and future of the Postal Administrations in North America and throughout the World.

501(c)(3) charity; gifts are tax-deductible.
27¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $176K a year · 34% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
27%
of spending
Concern: 27% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
11 mo
of spending, in cash
Plus $8.0M in investments, Pt X · Ln 11–13
Looks good: 10.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$4K
0.05% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.1M
+156% vs prior year
Spent
$304K
To programs
27%
Net assets
$8.3M
By yearFY2020–FY2025
Revenue
$1.1M
FY2021▲ +156%
Tap a bar for its year
Revenue by fiscal year
FY2020$448K
FY2021$1.1M
FY2022$447K
FY2023$262K
FY2025$285K
Expenses
$304K
FY2021▼ -20%
Tap a bar for its year
Expenses by fiscal year
FY2020$382K
FY2021$304K
FY2022$248K
FY2023$354K
FY2025$418K
Net assets
$8.3M
FY2021▲ +11%
Tap a bar for its year
Net assets by fiscal year
FY2020$7.5M
FY2021$8.3M
FY2022$8.0M
FY2023$8.5M
FY2025$9.6M

From the FY2021 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 1997.

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

Where the money goes

27 cents of each dollar spent went to programs.

Program services 27% · $82K Management & general 73% · $223K

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

Something off? Claim to add context

Who runs it and what they're paid

10 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Ex-Officio
$0Pt VII · Sec A
$0Pt VII · Sec A
Chairman
$0Pt VII · Sec A
Vice Chairman
$0Pt VII · Sec A
See Ema Foundation for Paper-Based Communications 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

Analyzes trends impacting the envelope industry and postal services globally.

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3 programs · $78K · in their own filed words · FY2021
01

The mission of the Institute for Environmental Studies is to create tools and information that can be used to educate the paper-based communications industry and external constituencies on environmental matters.

$68Kprogram expense
02

The Institute for Postal Studies was created to conduct a comprehensive research and educational campaign on postal reform. The mission is to create educational tools and information that can be used in thereform or transformation of the USPS.

$5Kprogram expense
03

Joyce Tuck Scholarship Fund

$5Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · this organization's grantmaking
Grants paid · 4 grants · $66K · 2021–2025
Unitemized GrantFY2025$35,640
Unitemized GrantFY2023$13,500
Unitemized GrantFY2022$8,500
Unitemized GrantFY2021$8,500

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$1.1M
Ln 12
Investment incomeLn 3$1.1M
Gifts and grantsLn 1h$86K
Money outPt IX
$304K
Ln 25
Programscol B$82K
Managementcol C$223K
Owns and owesPt X
$8.3M
net assets · Ln 32
Cash and savingsLn 1–2$268K
Total assetsLn 16$8.3M
LiabilitiesLn 26$4K
PeoplePt VI, VII
10
listed · VII A
PaidVII A0
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$86K
Investment incomeLn 3$1.1M
Gains on assetsLn 7$885K
Total revenueLn 12$1.1M
Assets in detailPt X, end of year
CashLn 1$268K
Cash and savings togetherLn 1–2$268K
Pledges and grants receivableLn 3$24K
Land, buildings, equipmentLn 10c$437
InvestmentsLn 11–13$8.0M
Other assetsLn 15$1K
Total assetsLn 16$8.3M
LiabilitiesLn 26$4K
Net assetsLn 32$8.3M
OperationsPt I, VI
EmployeesI 50
VolunteersI 69
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3More from this return
Investment feesPt IX, Sch D
Investment fees, as reportedPt IX 11f$20K
Share of the $257K endowmentSch D 1g7.8%
Typical, median of 2,202 orgs0.44%
EndowmentSch D · Pt V
LineFY21FY20FY19FY18FY17
End of yearLn 1g$257K$252K$245K$266K$328K
Given inLn 1b$35K$39K$38K$93K$104K
SpentLn 1d–1f$76K$51K$96K$151K$96K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$1.3M$268K
InvestmentsLn 11–13$6.2M$8.0M
Land, buildings, equipmentLn 10c$1K$437
Total assetsLn 16$7.5M$8.3M
LiabilitiesLn 26$7K$4K
Net assetsLn 32$7.5M$8.3M
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$8K$8K
Other salaries and wagesLn 7$8K$8K
Legal feesLn 11b$100$100
Accounting feesLn 11c$8K$8K
Investment management feesLn 11f$20K$20K
Office expensesLn 13$169$169
TravelLn 17$2K$2K
Conferences, conventions and meetingsLn 19$16K$16K
Payments to affiliatesLn 21$125K$125K
Depreciation, depletion and amortizationLn 22$750$750
Other expenses (24a–d)Ln 24$111K$73K$38K
All other expensesLn 24e$5K$5K
Total functional expensesLn 25$304K$82K$223K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Aug 20, 2026 $285K$418K−$133K$9.6M 990 PDF
FY2024 Not on file
FY2023Filed with the IRS Aug 19, 2024 $262K$354K−$92K$8.5M 990 PDF
FY2022Filed with the IRS May 9, 2023 $447K$248K$199K$8.0M 990 PDF
FY2021 ViewingFiled with the IRS Sep 1, 2022 $1.1M$304K$841K$8.3M 990 PDF
FY2020Filed with the IRS Oct 29, 2021 $448K$382K$66K$7.5M 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $1,144,921 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $121,600$86,200
I-9 Program service revenue$0
I-10 Investment incomePrior year $326,294$1,058,721
I-11 Other revenue$0
I-12 Total revenuePrior year $447,894$1,144,921
I-13 Grants and similar amounts paidPrior year $8,500$8,500
I-14 Benefits paid to members$0
I-15 Salaries and benefits$8,000
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $373,666$287,789
I-18 Total expensesPrior year $382,166$304,289
I-19 Revenue less expensesPrior year $65,728$840,632
Part VI · Governance 9 of 9 board members independent, 1 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $1,144,921 across 5 lines filed
VIII-1f All other contributions, gifts and grants$86,200
VIII-1h Total contributions, gifts and grants$86,200
VIII-3 Investment incomeRelated to mission $173,283$173,283
VIII-7 Net gain or loss on sales of assetsRelated to mission $885,438$885,438
VIII-12 Total revenueRelated to mission $1,058,721 · Unrelated business $0 · Excluded from tax $0$1,144,921
Part IX · Statement of functional expenses $304,289 across 12 lines filed
IX-2 Grants to domestic individualsPrograms $8,500$8,500
IX-7 Other salaries and wagesManagement $8,000$8,000
IX-11b Legal feesManagement $100$100
IX-11c Accounting feesManagement $8,500$8,500
IX-11f Investment management feesManagement $20,000$20,000
IX-13 Office expensesManagement $169$169
IX-17 TravelManagement $1,600$1,600
IX-19 Conferences, conventions and meetingsManagement $16,036$16,036
IX-21 Payments to affiliatesManagement $125,000$125,000
IX-22 Depreciation, depletion and amortizationManagement $750$750
IX-24 Other expenses (24a–d)Programs $73,125 · Management $38,000$111,125
IX-24e All other expensesManagement $4,509$4,509
IX-25 Total functional expensesPrograms $81,625 · Management $222,664 · Fundraising $0$304,289
Part X · Balance sheet $8,336,922 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $1,301,716$267,864
X-3 Pledges and grants receivableStart of year $32,250$24,000
X-10c Land, buildings and equipment, netStart of year $1,187$437
X-11 Publicly traded securitiesStart of year $6,155,329$8,043,367
X-15 Other assetsStart of year $9,158$1,254
X-16 Total assetsStart of year $7,499,640$8,336,922
X-17 Accounts payable and accrued expensesStart of year $7,350$4,000
X-26 Total liabilitiesStart of year $7,350$4,000
X-27 Net assets without donor restrictionsStart of year $7,134,859$7,978,124
X-28 Net assets with donor restrictionsStart of year $357,431$354,798
X-32 Total net assets or fund balancesStart of year $7,492,290$8,332,922
X-33 Total liabilities and net assetsStart of year $7,499,640$8,336,922
Part XI · Reconciliation of net assets $8,332,922 net assets at year end
XI-1 Total revenue$1,144,921
XI-2 Total expenses$304,289
XI-3 Revenue less expenses$840,632
XI-4 Net assets at start of year$7,492,290
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$8,332,922

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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