TOPOS INSTITUTE: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- TOPOS INSTITUTE (EIN 84-3431367)
- Tax period
- 2023-10-01 to 2024-09-30
- Filed
- 2025-07-25
- IRS object ID
- 202522069349301407
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-07-25T15:24:14-05:00 | ReturnTs |
| Tax Period End | 2024-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 911194016 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLARK NUBER PS | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10900 NE 4TH ST STE 1400 | AddressLine1Txt |
| City | BELLEVUE | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 98004 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 843431367 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TOPOS INSTITUTE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | TOPO | BusinessNameControlTxt |
| Phone | 9495291429 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2140 SHATTUCK AVENUE 610 | AddressLine1Txt |
| City | BERKELEY | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 947041227 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BRENDAN FONG | PersonNm |
| Person Title | CHIEF EXECUTIVE OFFICER | PersonTitleTxt |
| Phone | 9495291429 | PhoneNum |
| Signature | 2025-07-25 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KAREN L DUNN | PreparerPersonNm |
| PTIN | P00192887 | PTIN |
| Phone | 4254544919 | PhoneNum |
| Preparation | 2025-07-14 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | BRENDAN FONG | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2140 SHATTUCK AVENUE 610 | AddressLine1Txt |
| City | BERKELEY | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 947041227 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,830,535 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.TOPOS.INSTITUTE | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2019 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | TOPOS INSTITUTE ENGAGES IN SCIENTIFIC AND EDUCATIONAL RESEARCH FOR THE PUBLIC GOOD. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 4 | VotingMembersIndependentCnt |
| Total Employee | 19 | TotalEmployeeCnt |
| Total Volunteers | 5 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,947,939 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,775,919 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $8,600 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $32,865 | CYProgramServiceRevenueAmt |
| PY Investment Income | $12,110 | PYInvestmentIncomeAmt |
| CY Investment Income | $18,865 | CYInvestmentIncomeAmt |
| PY Other Revenue | $4,982 | PYOtherRevenueAmt |
| CY Other Revenue | $2,886 | CYOtherRevenueAmt |
| PY Total Revenue | $1,973,631 | PYTotalRevenueAmt |
| CY Total Revenue | $1,830,535 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $12,000 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,075,875 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,428,478 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $4,238 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $624,764 | PYOtherExpensesAmt |
| CY Other Expenses | $461,041 | CYOtherExpensesAmt |
| PY Total Expenses | $1,700,639 | PYTotalExpensesAmt |
| CY Total Expenses | $1,901,519 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $272,992 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$70,984 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,328,402 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,267,738 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $302,673 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $312,993 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,025,729 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $954,745 | NetAssetsOrFundBalancesEOYAmt |
| Mission | OUR MISSION IS TO SHAPE TECHNOLOGY FOR PUBLIC BENEFIT BY ADVANCING SCIENCES OF CONNECTION AND INTEGRATION. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,109,212 | ExpenseAmt |
| Grant | $12,000 | GrantAmt |
| Revenue | $32,865 | RevenueAmt |
| Desc | OUR RESEARCH FOCUSES ON COLLABORATIVE MODELLING, COLLECTIVE INTELLIGENCE, AND TECHNOLOGY RESEARCH ETHICS. HIGHLIGHTS FROM 2024 INCLUDE WORK ON POLYNOMIAL FUNCTORS, CATEGORICAL SYSTEMS THEORY, AND COLLABORATIVE MODELLING TOOLS. THIS WORK IS SHARED THROUGH RESEARCH PUBLICATIONS, TALKS, AND BLOG ARTICLES. TOPOS RESEARCHERS PRODUCED MORE THAN 17 ARTICLES AND GAVE 15 PUBLIC-FACING TALKS. MORE INFORMATION ON THIS AND OUR OTHER PROGRAMS CAN BE FOUND HERE: HTTPS://TOPOS.INSTITUTE/WORK/. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $75,447 | ExpenseAmt |
| Desc | TOPOS CO-ORGANISES AND PARTICIPATES IN WORKSHOPS AND CONFERENCES PERTAINING TO MATHEMATICS RESEARCH, AI, TECHNOLOGY AND SOCIETY, AND OTHER ASPECTS OF OUR MISSION. ACTIVITIES IN 2024 INCLUDED THE ACT2INFER AND POLY@WORK, AS WELL AS SUPPORT FOR PARTICIPATION IN THE ADJOINT SCHOOL APPLIED CATEGORY THEORY, AND WOMEN IN LOGIC. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $66,099 | ExpenseAmt |
| Desc | OUR EDUCATION PROGRAM FOCUSES ON PRODUCING FREELY AVAILABLE ONLINE MATERIALS FOR THOSE LEARNING CATEGORY THEORY AND RELATED TOPICS IN ADVANCED MATHEMATICS. WE SEEK TO ADVANCE BROADER PERSPECTIVES IN THE MATHEMATICAL COMMUNITY, AND TO SHARE MUCH OF THE CUTTING EDGE RESEARCH AS IT HAPPENS. IN 2024, WE PUBLISHED THE FREE ONLINE TEXTBOOK 'RELATIONAL THINKING'. AS OF THE END OF 2024, OUR YOUTUBE CHANNEL HAS OVER 12,500 SUBSCRIBERS AND 500 VIDEOS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $1,250,758 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 7 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 19 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 4 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BETH WILLIAMS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9495291429 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2140 SHATTUCK AVENUE 610 | AddressLine1Txt |
| City | BERKELEY | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 947041227 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| DAVID SPIVAK | |||||||
| SECRETARY & SR. SCIENTIST/FELLOW | 40.00 | Yes (X) | Yes (X) | $126,308 | $0 | $12,719 | |
| ILYAS KHAN | |||||||
| CHAIRMAN | 0.30 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| WESLEY PHOA | |||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| EDWARD KMETT | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BLAKE BORGESON | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BRENDAN FONG | |||||||
| CHIEF EXECUTIVE OFFICER | 40.00 | Yes (X) | $131,275 | $0 | $19,323 | ||
| EVAN PATTERSON | |||||||
| RESEARCH SCIENTIST | 40.00 | $124,359 | $0 | $6,218 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $381,942 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $38,260 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $980,445 | GovernmentGrantsAmt |
| All Other Contributions | $795,474 | AllOtherContributionsAmt |
| Total Contributions | $1,775,919 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROGRAM RESEARCH FEES | Desc |
| Business | 541700 | BusinessCd |
| Total Revenue Column | $32,865 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $32,865 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $32,865 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $18,865 | TotalRevenueColumnAmt |
| Exclusion | $18,865 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| REWARDS | 900099 | $2,473 | $2,473 |
| REFUNDS | 900099 | $413 | $413 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $2,886 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,830,535 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $32,865 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $21,751 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,000 | TotalAmt |
| Program Services | $12,000 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $389,241 | TotalAmt |
| Program Services | $256,987 | ProgramServicesAmt |
| Management And General | $130,722 | ManagementAndGeneralAmt |
| Fundraising | $1,532 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $869,431 | TotalAmt |
| Program Services | $629,918 | ProgramServicesAmt |
| Management And General | $239,238 | ManagementAndGeneralAmt |
| Fundraising | $275 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $75,771 | TotalAmt |
| Program Services | $53,037 | ProgramServicesAmt |
| Management And General | $22,734 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $94,035 | TotalAmt |
| Program Services | $66,646 | ProgramServicesAmt |
| Management And General | $27,267 | ManagementAndGeneralAmt |
| Fundraising | $122 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,739 | TotalAmt |
| Management And General | $18,739 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $80,272 | TotalAmt |
| Management And General | $80,272 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $95,784 | TotalAmt |
| Program Services | $25,250 | ProgramServicesAmt |
| Management And General | $69,445 | ManagementAndGeneralAmt |
| Fundraising | $1,089 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,607 | TotalAmt |
| Program Services | $7,527 | ProgramServicesAmt |
| Management And General | $2,077 | ManagementAndGeneralAmt |
| Fundraising | $3 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,023 | TotalAmt |
| Program Services | $324 | ProgramServicesAmt |
| Management And General | $6,683 | ManagementAndGeneralAmt |
| Fundraising | $1,016 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $135,240 | TotalAmt |
| Program Services | $114,514 | ProgramServicesAmt |
| Management And General | $20,550 | ManagementAndGeneralAmt |
| Fundraising | $176 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $58,779 | TotalAmt |
| Program Services | $49,710 | ProgramServicesAmt |
| Management And General | $9,069 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $202 | TotalAmt |
| Program Services | $1 | ProgramServicesAmt |
| Management And General | $193 | ManagementAndGeneralAmt |
| Fundraising | $8 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,526 | TotalAmt |
| Program Services | $1,389 | ProgramServicesAmt |
| Management And General | $1,135 | ManagementAndGeneralAmt |
| Fundraising | $2 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| PARTICIPANT SUPPORT | $18,168 | $18,168 | ||
| MEALS | $15,798 | $2,243 | $13,555 | |
| PAYROLL SERVICE FEES | $4,004 | $2,835 | $1,163 | $6 |
| FURNITURE AND EQUIPMENT | $3,088 | $2,656 | $432 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,811 | TotalAmt |
| Program Services | $7,553 | ProgramServicesAmt |
| Management And General | $3,249 | ManagementAndGeneralAmt |
| Fundraising | $9 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,901,519 | TotalAmt |
| Program Services | $1,250,758 | ProgramServicesAmt |
| Management And General | $646,523 | ManagementAndGeneralAmt |
| Fundraising | $4,238 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $295,028 | BOYAmt |
| EOY | $298,781 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $600,016 | BOYAmt |
| EOY | $479,597 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $256,195 | BOYAmt |
| EOY | $296,206 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,906 | BOYAmt |
| EOY | $11,189 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,043 | BOYAmt |
| EOY | $14,175 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $161,214 | BOYAmt |
| EOY | $167,790 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,328,402 | BOYAmt |
| EOY | $1,267,738 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $112,719 | BOYAmt |
| EOY | $137,270 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $189,954 | BOYAmt |
| EOY | $175,723 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $302,673 | BOYAmt |
| EOY | $312,993 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $908,590 | BOYAmt |
| EOY | $923,791 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $117,139 | BOYAmt |
| EOY | $30,954 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,025,729 | BOYAmt |
| EOY | $954,745 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,328,402 | BOYAmt |
| EOY | $1,267,738 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$70,984 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $256,371 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $699,060 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,444,016 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,947,939 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,775,919 | CurrentTaxYearAmt |
| Total | $6,123,305 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $256,371 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $699,060 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,444,016 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,947,939 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,775,919 | CurrentTaxYearAmt |
| Total | $6,123,305 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $1,563,604 | SubstantialContributorsTotAmt |
| Public Support Total170 | $4,559,701 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $68 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $12,110 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $18,865 | CurrentTaxYearAmt |
| Total | $31,043 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $5,246 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,982 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,886 | CurrentTaxYearAmt |
| Total | $13,114 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $6,167,462 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $280,465 | GrossReceiptsRltdActivitiesAmt |
| First5 Years170 | Yes (X) | First5Years170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | REFUNDS - 2021 AMOUNT: $ 5,246. 2022 AMOUNT: $ 4,982. 2023 AMOUNT: $ 413. REWARDS - 2023 AMOUNT: $ 2,473. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| DEPOSITS | $12,471 |
| RIGHT OF USE ASSET | $155,319 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $167,790 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OPERATING LEASE LIABILITY | Desc |
| Amt | $175,723 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $175,723 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $1,830,535 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,830,535 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,830,535 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,901,519 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,901,519 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,901,519 | TotalExpensesPerForm990Amt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | SCHOLARSHIP | GrantTypeTxt |
| Recipient | 1 | RecipientCnt |
| Cash Grant | $12,000 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | WE RECORD THE SCHOLARSHIP IN ACCORDANCE WITH OUR NORMAL ACCCOUNTING METHOD. THE SCHOLARSHIP IS STRUCTURED SIMILARLY TO AN INTERNSHIP, AND WE ACTIVELY MONITOR THE PARTICIPANT'S PROGRESS THROUGH REGULAR CHECK-INS WITH THEIR ASSIGNED MENTOR TO ENSURE THAT PROJECT EXPECTATIONS ARE BEING MET. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BRENDAN FONG | PersonNm |
| Title | CHIEF EXECUTIVE OFFICER | TitleTxt |
| Base Compensation Filing Org | $131,275 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $19,323 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $0 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $150,598 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART 1, LINE 6 | THE VOLUNTEER COUNT INCLUDES FOUR UNCOMPENSATED MEMBERS OF THE BOARD AND ONE VOLUNTEER RESEARCH MENTOR. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE ORGANIZATION HAS NO VOTING MEMBERS. HOWEVER, THE ORGANIZATION HAS TWO NAMED DESIGNATORS EACH OF WHOM HAS THE RIGHT TO ELECT ONE DIRECTOR TO THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL. THE FORM IS THEN REVIEWED BY THE ORGANIZATION'S MANAGEMENT. AFTER A FULL REVIEW, THE FINAL VERSION OF THE TAX RETURN IS PROVIDED TO ALL MEMBERS OF THE ORGANIZATION'S VOTING BODY. A REPRESENTATIVE OF MANAGEMENT AUTHORIZES THE FINAL FORM 990 WHICH IS THEN E-FILED WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | MEMBERS OF THE BOARD OF DIRECTORS REVIEW ALL POTENTIAL CONFLICTS OF INTEREST PERIODICALLY. TOP MANAGEMENT AND ALL BOARD MEMBERS ARE REQUIRED TO DISCLOSE POTENTIAL CONFLICTS AND ANY RELATED PARTY AFFILIATIONS. THE ORGANIZATION SEEKS FULL TRANSPARENCY ON ALL RELATIONSHIPS. ANY POTENTIAL CONFLICTS (IN FACT OR APPEARANCE) ARE DISCUSSED OPENLY AND RESOLVED IN ACCORDANCE WITH THE ORGANIZATION'S POLICIES AND PROCEDURES. |
| FORM 990, PART VI, SECTION B, LINE 15 | IT IS THE PRACTICE OF TOPOS INSTITUTE THAT THE BOARD OF DIRECTORS (OR A BOARD COMMITTEE) SHALL REVIEW ANY COMPENSATION PACKAGES (INCLUDING ALL BENEFITS) OF THE CHIEF EXECUTIVE OFFICER, REGARDLESS OF JOB TITLE, AS WELL AS ANY OTHER POSITIONS THAT MIGHT BE REQUIRED BY LAW, AND SHALL APPROVE SUCH COMPENSATION ONLY AFTER DETERMINING THAT THE COMPENSATION IS JUST AND REASONABLE. ON A PERIODIC BASIS, MEMBERS OF THE BOARD OF DIRECTORS REVIEW EMPLOYEES WHO ARE PART OF THE TOP MANAGEMENT GROUP. EFFORTS ARE MADE TO ENSURE COMPENSATION IS COMMENSURATE WITH THE DUTIES AND RESPONSIBILITIES OF EACH INDIVIDUAL AND IS CONSISTENT WITH COMPENSATION PROVIDED BY OTHER EXEMPT ORGANIZATIONS. |
| FORM 990, PART VI, SECTION C, LINE 19 | ALL OF THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND OTHER LEGAL FILINGS ARE MAINTAINED IN A SECURE ENVIRONMENT AND HELD AVAILABLE FOR INSPECTION BY TAX AUTHORITIES AND THE GENERAL PUBLIC. TAX RETURNS AND AUDITED FINANCIAL STATEMENTS ARE POSTED ANNUALLY TO OUR WEBSITE AND ARE ALSO AVAILABLE BY REQUEST FROM THE ORGANIZATION'S OFFICE. |
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