Skip to the page content
Your donations
Passes our checks

The Early Manuscripts Electronic Library

EIN 35-2253653 · Rllng Hls Est, CA

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood87 out of 100GovernanceFair56 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

Use digital technologies to preserve and provide access to historical source materials, especially ancient and medieval manuscripts and rare books.

Income
$436,224
Spending
$268,891
Spent on programs
73%
Reserves
7.6 months of spending
Largest source of income
donations and private grants, 100%
Employees
3
Highest pay
$58,800, chairman

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 87 out of 100. Higher than 68% of charities in its peer group (education, $250k to $1m).

  • Reserves

    28 of 35

    Spendable reserves would cover 7.6 months of spending.

  • Debt

    16 of 20

    It owes 19% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 38% of income.

  • Spending floor

    15 of 15

    73% of spending went to programs and raising each dollar of donations cost 1 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Fair: 56 out of 100. Higher than 28% of charities in its peer group (education, $250k to $1m).

  • Independent board

    25 of 25

    4 of 5 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. $196,571 spent. EMEL continued to pursue its core mission through projects that used scientific imaging technologies to recover illegible texts in ancient and medieval manuscripts. ProjectsEMEL continued for a second year its project with the Biblioteca Capitolare of Verona, Italy, to determine the best methods to recover erased texts from chemically damaged, palimpsest manuscripts. EMEL organized multiple U.S. and European partners to visit Verona in January and December of 2024 and apply a variety of scientific imaging and measurement technologies to the damaged manuscripts. The project succeeded in identifying technologies capable of detecting erased text on the damaged manuscripts.EMEL collaborated with the Austrian National Library to transport a palimpsest manuscript to the DESY synchrotron in Hamburg, Germany, and apply XRF scanning to the manuscript. XRF scanning revealed previously illegible text on the manuscript.EMEL began a new project in collaboration with Aristotle University in Thessaloniki to recover erased texts from palimpsest manuscripts at Vatopedi Monastery on Mount Athos (Greece). A team of scientists and scholars visited the Monastery in July for a first of five planning digital imaging sessions at the Monastery.EMEL worked throughout 2024 with scientists and scholars to process the multispectral data it collected from palimpsest manuscripts in 2023 and 2024, and therby make the erased layers of text legible for the first time.EducationEMEL personnel and affiliated scientists presented the results of EMEL projects at a variety of conferences and workshops, including: a conference in Sofia, Bulgaria, on the application of technology to cultural heritage; an annual workshop on multispectral imaging for cultural heritage in Trivulziana, Italy, which included students from the U.S. and multiple European countries; a conference in Glasgow, Scotland, discussing the results of EMEL's collaborative project with the University of Glasgow to use scientific imaging to recover information from damaged 7th century Net Testatment manuscripts; and a conference in Norway on scientific imaging and manuscript studies.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since April 2006.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.