2022-11-11T14:56:14-07:00 2021-12-31 990 2021-01-01 651268370 THEISS RESEARCH THEI 8583365461 7411 Eads Ave La Jolla CA 920375037 Jurgen Theiss President and CEO 8583365461 2022-11-06 1 11 1 AAL2 2021 2022-09-23 18:48:47Z Dr Jurgen Theiss 7411 Eads Ave La Jolla CA 920375037 2838989 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 30 3 0 0 2977162 2680273 159689 158716 0 0 15 0 3136866 2838989 0 0 0 0 2773269 2441569 0 0 0 71059 145753 2844328 2587322 292538 251667 2304562 1142512 1555628 141911 748934 1000601 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 2587188 0 158716 Two employees conducted scientific research in physical oceanography, one in computational science, twenty-three in materials science, two in physics, and one in public policy. 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. Two supported scientific research in physics, one reported on specific findings in physics, and one helped operate a website on which research seminar announcements are posted. 0 0 0 2587188 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 0 1 30 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 0 0 0 1 0 0 CA X Jurgen Theiss 8583365461 7411 Eads Ave La Jolla CA 920375037 X Edward V Denison Research Scientist 40.00 0.00 X 141659 0 19337 Dr Jurgen Theiss Director, President, and CEO 40.00 0.00 X X 123525 0 16882 Dr Huairuo Zhang Research Scientist 40.00 0.00 X 103620 0 25785 Dr Victor L Krayzman Research Scientist 40.00 0.00 X 119189 0 8611 Dr Natalia Farkas Research Scientist 40.00 0.00 X 109451 0 18003 Dr Csilla I Szabo-Foster Research Scientist 40.00 0 X 114500 0 6105 Dr Florian Weissbach Director 0.10 0 X 0 0 0 Dr Fabian Wagner Director 0.10 0.00 X 0 0 0 Hans C de Salas-del Valle CFO and Secretary 0.30 0 X 0 0 0 711944 0 94723 6 0 1 0 0 0 0 0 0 2366525 313748 0 2680273 Scientific research 541712 158716 158716 0 0 0 0 0 0 158716 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 0 2838989 158716 0 0 0 0 0 0 0 0 0 0 138007 0 138007 0 0 0 0 0 1745878 1745878 0 0 83503 83503 0 0 310255 309893 362 0 163926 154364 9562 0 0 0 0 0 0 0 0 0 10150 0 10150 0 0 0 0 0 0 0 0 0 0 91780 91485 295 0 0 0 0 0 23281 17468 5813 0 2270 828 1442 0 0 0 0 0 1026 0 1026 0 2926 2926 0 0 0 0 0 0 7038 7038 0 0 7282 0 7282 0 Allocation of indirect expenses 0 173805 -173805 0 2587322 2587188 134 0 X 615179 589511 0 0 202853 499133 34455 44560 0 0 0 0 0 0 0 0 21624 9058 0 0 0 0 0 0 0 0 0 0 0 0 1430451 250 2304562 1142512 127127 141911 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1428501 0 1555628 141911 X 506225 556379 242709 444222 748934 1000601 2304562 1142512 251667 0 0 0 0 0 X 0 1 X 1 1 1 X 3289586 3560948 2986228 2977162 2680273 15494197 0 0 0 0 0 0 0 0 0 0 0 0 3289586 3560948 2986228 2977162 2680273 15494197 0 15494197 4 4 4 0 0 12 0 0 0 0 0 0 1534 0 15 15 0 1564 15495773 702915 0.99990 0.9999 X Schedule A, Part II, Line 10 The organization's flexible spending accounts had positive final balances of $1,534, $15, and $15 in their plan years ending in 2017, 2019, and 2020, respectively. These final balances were consequently fortified and thus represent income of the organization. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2838989 0 0 0 0 0 2838989 0 0 0 2838989 2587322 0 0 0 0 0 2587322 0 0 0 2587322 X 0 0 0 0 0 0 0 0 0 Edward V Denison Research Scientist 141659 0 0 0 0 0 7226 0 12111 0 160996 0 0 0 Schedule J, Part II The organization is in the following also referred to as the employer. The compensation reported in Column (C) is the employer contribution to the 403(b) retirement plan. Paid leave earned in 2021, but not taken in 2021, 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 2021, but not taken in 2021, is not considered deferred compensation and therefore not included. The nontaxable benefits reported in Column (D) are comprised of the 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, and payments of the workers' compensation insurance premiums, which are entirely made by the employer. The forgoing describes all benefits whose amounts are included in Columns (C) and (D). Of all those benefits that are not required, but can be elected by employees, not all were elected by the employee, Edward V Denison. 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 15 The governing body, i.e., the board of directors, held a special meeting in December 2020 to deliberate on and approve an appropriate compensation of the organization's CEO for 2021. 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 2021. 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 2021. The secretary of the organization was present at the special meeting and recorded minutes of it. The minutes were subsequently approved by the board of directors. Form 990, Part VI, Section C, Line 19 The organization made its governing documents and financial statements available to the public by providing copies upon request. The organization did not have a conflict-of-interest policy. 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 2021, but not taken in 2021, 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 2021, but not taken in 2021, 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 2021 and took in 2021, which is in the amount of $13,218, and the expense includes, but the compensation does not include, the portion of the paid leave that he earned in 2021 but did not take in 2021, which is in the amount of $10,818. The difference is therefore $10,818 - $13,218 = -$2,400. Form 990, Part X, Line 15 The reason for the unusually large change in other assets from $1,430,451 at the end of 2020 to $250 at the end of 2021 is that at the end of 2020 and prior years conditional government grants, i.e., those portions of grants that the government had made available, but that had not met the criteria for income recognition, were included in other assets, but at the end of 2021 are not included in other assets. There is also a corresponding change in other liabilities (see Part X, Line 25 below). Form 990, Part X, Line 25 The reason for the unusually large change in other liabilities from $1,428,501 at the end of 2020 to $0 at the end of 2021 is that at the end of 2020 and prior years conditional government grants, i.e., those portions of grants that the government had made available, but that had not met the criteria for income recognition, were included in other liabilities, but at the end of 2021 are not included in other liabilities. There is also a corresponding change in other assets (see Part X, Line 15 above).