From the Samuel Simeon Fels Papers [1776] (box 34, folder 1). 

Fels was an American businessman and philanthropist.  Early in Samuel's life his family relocated to Philadelphia, where Samuel's older brother Joseph Fels founded a soap manufacturing company, Fels & Co., which found success with the product Fels-Naptha.  Samuel became the company's first president, a post he held until his death.  An active philanthropist, in 1936, Fels established the Samuel S. Fels Fund, which provides support to Philadelphia-area non-profit organizations, even today.  Fels also founded the University of Pennsylvania’s Fels Institute of Government.  Fels is known for commissioning Samuel Barber's Violin Concerto Op. 14 in 1939.