2023-11-12T13:11:27-07:00 2022-12-31 990 2022-01-01 651268370 THEISS RESEARCH THEI 8583365461 7411 Eads Ave La Jolla CA 920375037 Jurgen Theiss President and CEO 8583365461 2023-11-12 1 1 11 1 AAL2 X 2022 2023-04-26 12:10:37Z Dr Jurgen Theiss 7411 Eads Ave La Jolla CA 920375037 2504877 0 X www.theissresearch.org X 2006 CA The organization's mission is to provide a supportive environment in which scientists can perform and otherwise advance scientific research, for public dissemination and benefit, as well as to establish international relations in science. 3 2 32 3 0 0 2680273 2340815 158716 162731 0 0 0 1331 2838989 2504877 0 0 0 0 2441569 2450297 0 0 0 145753 147672 2587322 2597969 251667 -93092 1142512 1005080 141911 97571 1000601 907509 The organization's mission is to provide a supportive environment in which scientists can perform and otherwise advance scientific research, for public dissemination and benefit, in areas including, but not limited to, the studies of the ocean and atmosphere, as well as establish and maintain international relations in science. 0 0 2597835 0 164062 One employee conducted scientific research in physical oceanography, three in computational science, sixteen in materials science, eight in physics, one in public policy, and one in biophysics. The results of the conducted scientific research were published in peer-reviewed scientific journals, books, and/or reports, presented at scientific conferences, and/or provided online. Four independent contractors inside and outside the United States were hired. All four supported scientific research in physics. 0 0 0 2597835 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 0 1 32 1 0 0 0 0 0 0 0 0 0 0 0 0 X 3 2 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 1 0 CA MA PA X Jurgen Theiss 8583365461 7411 Eads Ave La Jolla CA 920375037 X Dr Jurgen Theiss Director, President, and CEO 40 0 X X 126463 0 18298 Dr Huairuo Zhang Research Scientist 40 0 X 108375 0 28664 Dr Victor L Krayzman Project Scientist 40 0 X 121870 0 9187 Claire C Boine Research Scientist 40 0 X 112646 0 14689 Dr Florian Weissbach Director 0.1 0 X 0 0 0 Dr Fabian Wagner Director 0.1 0 X 0 0 0 Hans C de Salas-del Valle CFO and Secretary 0.3 0 X 0 0 0 469354 0 70838 4 0 0 0 0 0 0 0 0 2265310 75505 0 2340815 Scientific research 541712 162731 162731 0 0 0 0 0 0 162731 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Forfeited FSA 900099 1331 1331 0 0 0 0 0 0 1331 2504877 164062 0 0 0 0 0 0 0 0 0 0 143035 0 143035 0 0 0 0 0 1738850 1737684 1166 0 84987 84929 58 0 327156 326862 294 0 156269 146375 9894 0 0 0 0 0 0 0 0 0 11000 0 11000 0 0 0 0 0 0 0 0 0 51975 51975 0 0 0 0 0 0 11592 7140 4452 0 7899 5165 2734 0 0 0 0 0 0 0 0 0 45517 45517 0 0 0 0 0 0 12786 12786 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6903 0 6903 0 Allocation of indirect expenses 0 179402 -179402 0 2597969 2597835 134 0 589511 768963 0 0 499133 163878 44560 61559 0 0 0 0 0 0 0 0 9058 10430 0 0 0 0 0 0 0 0 0 0 0 0 250 250 1142512 1005080 141911 97571 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 141911 97571 X 556379 615544 444222 291965 1000601 907509 1142512 1005080 -93092 0 0 0 0 0 X 0 1 X 0 1 1 X 3560948 2986228 2977162 2680273 2340815 14545426 0 0 0 0 0 0 0 0 0 0 0 0 3560948 2986228 2977162 2680273 2340815 14545426 0 14545426 4 4 0 0 0 8 0 0 0 0 0 0 0 15 15 0 1331 1361 14546795 804388 0.99991 0.9999 X Schedule A, Part II, Line 10 The organization's flexible spending accounts had positive final balances of $15, $15, and $1,331 in their plan years ending in 2019, 2020, 2022, respectively. These final balances were consequently fortified and thus represent income of the organization. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2504877 0 0 0 0 0 2504877 0 0 0 2504877 2597969 0 0 0 0 0 2597969 0 0 0 2597969 South America 0 1 Program Services Scientific research 41420 Europe (including Iceland and Greenland) 0 1 Program Services Scientific research 3762 0 2 45182 0 0 0 0 0 0 Schedule F, Part I, Line 3 The funds for program services are recorded as non-employee compensation in the organization's financial statements because they were paid to specific scientists for performing scientific research as independent contractors. All amounts listed are expenditures and include the allocated indirect expenses. Form 990, Part VI, Section B, Line 11b All of the organization's directors and officers were given the opportunity to review the prepared Form 990, including all required schedules, before it was filed with the Internal Revenue Service. In particular, the President and CEO reviewed it several times thoroughly while it was being prepared. Form 990, Part VI, Section B, Line 12c The organization regularly and consistently monitored and enforced compliance with its conflict-of-interest policy by following its practices for monitoring proposed and ongoing transactions for conflicts of interest and dealing_ with potential or actual conflicts of interest. Monitoring of transactions is accomplished by reminding the persons covered by the policy, who are directors, officers, and members of committees with governing-body-delegated powers, to disclose any actual or possible conflict of interest immediately upon discovery to the governing body and committees with governing-body-delegated powers. The covered persons are reminded annually by requiring each covered person to sign an annual statement. Dealing with conflicts of interest is accomplished by the governing body or a committee with governing-body-delegated powers, without the person present who has the conflict of interest. It determines whether a conflict of interest exists and if it does, the governing body or a committee with governing-body-delegated powers investigates alternatives to the proposed or ongoing transaction, determines whether any alternatives would be more advantageous, and if not, decides whether the proposed or ongoing transaction is in the organization's best interest, for its own benefit, and whether it is fair and reasonable. Form 990, Part VI, Section B, Line 15 The governing body held a special meeting in December 2021 to deliberate on and approve an appropriate compensation of the organization's CEO for 2022. The one director who is also the organization's CEO recused himself from the special meeting. The other directors, in their deliberations, selected another organization with a comparable mission and a position at that other organization that they consider comparable to the position of the organization's CEO. They determined from the pay scale for that position at the other organization, which lists gross pays based on years of experience, the appropriate gross pay of the organization's CEO for 2022. Their determination was corroborated by a compensation comparison study that they considered, which showed that the determined gross pay is consistent with that of other CEOs of comparable nonprofit organizations. They also reviewed the fringe benefits of the organization's CEO, deemed them reasonable, especially because the same fringe benefits are also offered to all other employees of the organization. They approved both the gross pay and the fringe benefits with the understanding that the cost of the fringe benefits might increase during 2022. The secretary of the organization was present at the special meeting and recorded minutes of it. The minutes were subsequently approved by the governing body. The only other officer of the organization did not receive compensation and the organization had no key employees. If the organization had had other officers or key employees who had received compensation, the process for determining the compensation would have been the same as that for determining the compensation of the CEO. Form 990, Part VI, Section C, Line 19 The organization made its governing documents, conflict-of-interest policy, and financial statements available to the public by providing copies upon request. Form 990, Part VII, Section A, Line 1a 1) The organization is in the following also referred to as the employer. The compensation reported in Column (F) is comprised of employer and employee contributions to the health, dental, and vision insurance premiums, payments into the medical and dependent daycare flexible spending accounts, which are entirely made by the employee, employer contributions to the 403(b) retirement plan, and payments of the workers' compensation insurance premiums, which are entirely made by the employer. Paid leave earned in 2022, but not taken in 2022, could be considered deferred compensation and therefore be included, but the organization maintains a bona fide paid leave plan and as such paid leave earned in 2022, but not taken in 2022, is not considered deferred compensation and therefore not included. Of all those benefits that are not required, but can be elected by the employees not all were elected by all employees. 2) The organization has chosen not to apply the $10,000-per-item exception to any item. 3) The compensation of Dr Jurgen Theiss, Director, President, and CEO, given by the sum of the amounts reported in Columns (D) and (F) is not identical to the expense reported on Form 990, Part IX, Line 5, Column (A). The difference exists because the compensation includes, but the expense does not include, the portion of the paid leave that he earned prior to 2022 and took in 2022, which is in the amount of $10,819, and the expense includes, but the compensation does not include, the portion of the paid leave that he earned in 2022 but did not take in 2022, which is in the amount of $9,093. The difference is therefore $10,819 - $9,093 = $1,726.