Ema Foundation for Paper-Based Communications FY2023 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.
44¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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FY2023 · 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
44%
of spending
Concern: 44% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
5 mo
of spending, in cash
Plus $8.3M in investments, Pt X · Ln 11–13
Looks good: 5.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$6K
0.06% 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
$262K
-41% vs prior year
Spent
$354K
To programs
44%
Net assets
$8.5M
By yearFY2020–FY2025
Revenue
$262K
FY2023▼ -41%
Tap a bar for its year
Revenue by fiscal year
FY2020$448K
FY2021$1.1M
FY2022$447K
FY2023$262K
FY2025$285K
Expenses
$354K
FY2023▲ +43%
Tap a bar for its year
Expenses by fiscal year
FY2020$382K
FY2021$304K
FY2022$248K
FY2023$354K
FY2025$418K
Net assets
$8.5M
FY2023▲ +5%
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 FY2023 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2023 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

44 cents of each dollar spent went to programs.

Program services 44% · $157K Management & general 56% · $197K

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.

Part VII, Section A · reportable compensation
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Immediate Past Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretarytreasurer
$0Pt VII · Sec A
See Ema Foundation for Paper-Based Communications executive salaries →

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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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Provided by the organization

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3 programs · $154K · in their own filed words · FY2023
01

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.

$113Kprogram expense
02

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.

$30Kprogram expense
03

The Poopsie Bower Tuck Scholarship will be awarded to a female member of the envelope manufacturing community seeking to advance her education.

$10Kprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$262K
Ln 12
Investment incomeLn 3$248K
Gifts and grantsLn 1h$14K
Money outPt IX
$354K
Ln 25
Programscol B$157K
Managementcol C$197K
Owns and owesPt X
$8.5M
net assets · Ln 32
Cash and savingsLn 1–2$150K
Total assetsLn 16$8.5M
LiabilitiesLn 26$6K
PeoplePt VI, VII
9
listed · VII A
PaidVII A0
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$14K
Investment incomeLn 3$248K
Total revenueLn 12$262K
Assets in detailPt X, end of year
CashLn 1$150K
Cash and savings togetherLn 1–2$150K
InvestmentsLn 11–13$8.3M
Total assetsLn 16$8.5M
LiabilitiesLn 26$6K
Net assetsLn 32$8.5M
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
EndowmentSch D · Pt V
LineFY23FY22FY21FY20FY19
End of yearLn 1g$196K$170K$257K$252K$245K
Given inLn 1b$2K$250$35K$39K$38K
SpentLn 1d–1f$14K$61K$76K$51K$96K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$228K$150K
InvestmentsLn 11–13$7.8M$8.3M
Total assetsLn 16$8.1M$8.5M
LiabilitiesLn 26$5K$6K
Net assetsLn 32$8.0M$8.5M
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$14K$14K
Accounting feesLn 11c$8K$8K
Investment management feesLn 11f$15K$15K
Conferences, conventions and meetingsLn 19$18K$18K
Payments to affiliatesLn 21$130K$130K
Other expenses (24a–d)Ln 24$169K$144K$25K
All other expensesLn 24e$813$813
Total functional expensesLn 25$354K$157K$197K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $285K$418K−$133K$9.6M 990 PDF
FY2024 Not on file
FY2023 ViewingFiled 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
FY2021Filed 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

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $262,030 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $254,183$14,500
I-9 Program service revenue$0
I-10 Investment incomePrior year $193,197$247,530
I-11 Other revenue$0
I-12 Total revenuePrior year $447,380$262,030
I-13 Grants and similar amounts paidPrior year $8,500$13,500
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $239,406$340,848
I-18 Total expensesPrior year $247,906$354,348
I-19 Revenue less expensesPrior year $199,474−$92,318
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 $262,030 across 4 lines filed
VIII-1f All other contributions, gifts and grants$14,500
VIII-1h Total contributions, gifts and grants$14,500
VIII-3 Investment incomeRelated to mission $247,530$247,530
VIII-12 Total revenueRelated to mission $247,530 · Unrelated business $0 · Excluded from tax $0$262,030
Part IX · Statement of functional expenses $354,348 across 7 lines filed
IX-2 Grants to domestic individualsPrograms $13,500$13,500
IX-11c Accounting feesManagement $8,500$8,500
IX-11f Investment management feesManagement $15,000$15,000
IX-19 Conferences, conventions and meetingsManagement $17,685$17,685
IX-21 Payments to affiliatesManagement $130,000$130,000
IX-24 Other expenses (24a–d)Programs $143,850 · Management $25,000$168,850
IX-24e All other expensesManagement $813$813
IX-25 Total functional expensesPrograms $157,350 · Management $196,998 · Fundraising $0$354,348
Part X · Balance sheet $8,471,871 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $228,061$149,592
X-3 Pledges and grants receivableStart of year $72,000$12,000
X-11 Publicly traded securitiesStart of year $7,754,344$8,310,279
X-16 Total assetsStart of year $8,054,404$8,471,871
X-17 Accounts payable and accrued expensesStart of year $4,584$5,500
X-26 Total liabilitiesStart of year $4,584$5,500
X-27 Net assets without donor restrictionsStart of year $7,734,116$8,134,671
X-28 Net assets with donor restrictionsStart of year $315,704$331,700
X-32 Total net assets or fund balancesStart of year $8,049,820$8,466,371
X-33 Total liabilities and net assetsStart of year $8,054,404$8,471,871
Part XI · Reconciliation of net assets $8,466,371 net assets at year end
XI-1 Total revenue$262,030
XI-2 Total expenses$354,348
XI-3 Revenue less expenses−$92,318
XI-4 Net assets at start of year$8,049,820
XI-5 Net unrealized gains (losses) on investments$508,869
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$8,466,371

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

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