Civic Intelligence

Polaris Research Institute Inc

EIN 82-1136248 • 501(c)3 • Berkeley, CA

Profile

See Form 990, Part I, Line 1.

2930 Domingo Ave 351Berkeley, CA 94705

polaris-research.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

14th percentile

-50%

Higher net margin than 14% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

99th percentile

$241,632

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 53.7% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

22nd percentile

-43%

Faster asset growth than 22% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

79th percentile

34%

Faster revenue growth than 79% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$324,777

Down $246,656 (-43%) from 2023

Liabilities

Down

$0

Down $19,314 (-100%) from 2023

Net Assets

Down

$324,777

Down $227,342 (-41%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin14th percentile

Revenue

Up

$450,235

Up $114,807 (+34%) from 2023

Expenses

Up

$677,577

Up $302,140 (+80%) from 2023

Net Income

Down

-$227,342

Down $187,333 (-468%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth22nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2018: $97,406Liabilities 2018: $02018Assets 2019: $500,590Liabilities 2019: $2,985Net Assets 2019: $497,6052019Assets 2020: $949,692Liabilities 2020: $23,267Net Assets 2020: $926,4252020Assets 2021: $800,305Liabilities 2021: $100,000Net Assets 2021: $700,3052021Assets 2022: $604,278Liabilities 2022: $12,150Net Assets 2022: $592,1282022Assets 2023: $571,433Liabilities 2023: $19,314Net Assets 2023: $552,1192023Assets 2024: $324,777Liabilities 2024: $0Net Assets 2024: $324,7772024

Highlighted filing

2024

Assets$324,777
Liabilities$0
Net Assets$324,777
Open 2024 Filing

Operations Trend

Revenue Growth79th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2018: $105,000Expenses 2018: $7,594Net Income 2018: $97,4062018Revenue 2019: $1,092,536Expenses 2019: $692,338Net Income 2019: $400,1982019Revenue 2020: $1,001,783Expenses 2020: $572,963Net Income 2020: $428,8202020Revenue 2021: $529,232Expenses 2021: $755,352Net Income 2021: -$226,1202021Revenue 2022: $2,144,757Expenses 2022: $2,252,935Net Income 2022: -$108,1782022Revenue 2023: $335,428Expenses 2023: $375,437Net Income 2023: -$40,0092023Revenue 2024: $450,235Expenses 2024: $677,577Net Income 2024: -$227,3422024

Highlighted filing

2024

Revenue$450,235
Expenses$677,577
Net Income-$227,342
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$324,777
Liabilities
$0
Net assets
$324,777
Revenue
$450,235
Expenses
$677,577
Net income
-$227,342
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.32$0.00$0.32$0.45$0.68$0.23
2023Detailed filing. Detailed filing data is available for this year.$0.57$0.02$0.55$0.34$0.38$0.04
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.60$0.01$0.59$2.14$2.25$0.11
2021Detailed filing. Detailed filing data is available for this year.$0.80$0.10$0.70$0.53$0.76$0.23
2020Detailed filing. Detailed filing data is available for this year.$0.95$0.02$0.93$1.00$0.57$0.43
2019Detailed filing. Detailed filing data is available for this year.$0.50$0.00$0.50$1.09$0.69$0.40
2018Summary only. Only limited summary data is available for this year.$0.10$0.00$0.11$0.01$0.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 11, 2025
Return Version
2024v5.2
Gross Receipts
$450,235
Mission and Program Overview

Mission

See Form 990, Part I, Line 1.

The institute's primary purpose is to undertake and contribute to research to improve the quality of life of as many sentient beings as extensively as possible and to otherwise engage in activities in furtherance of this objective. As a think tank, it contributes to the development and discussion of fundamental conceptions and understandings of effective ethical behavior and action. In particular it is committed to an evidence-based approach to poverty reduction, the reducton of animal suffering, the improvement of international cooperation and stability, and the development and promotion of responsible approaches to future technologies, it promotes the philosphy and social movement referred to as effective altruism.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$552,119$324,777▼ $227,342
Cash and Non-Interest-Bearing Accounts$566,186$320,022▼ $246,164
Land, Buildings, and Equipment, Net-$4,755-
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$571,433$324,777▼ $246,656
Other Assets Total$5,247$0▼ $5,247
Liabilities
Accounts Payable and Accrued Expenses$19,314--
Total Liabilities$19,314$0▼ $19,314
Net Assets / Fund Balance
Total Net Assets Fund Balance$552,119$324,777▼ $227,342
Total Liabilities and Net Assets / Fund Balance$571,433$324,777▼ $246,656

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,755$453$5,208
Compensation and Service Providers
Top Officer Pay99th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ruairi DonnellyExecutive DirectorFT$223,019$18,613$241,632

Board Members and Trustees

NameTitle
Stefan TorgesPresident
Jonas Vollmer - end 06-2024Vice President
Tobias PulverDirector
Daniel Kestenholz - treas beg 08-20Secretary
Amrit Sidhu-Brar - end 08-2024Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$450,235
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$450,235
Change in Net Assets
$-227,342

Audited Revenue Reconciliation

Revenue per Audited Statements
$450,235
Total Revenue per Audited Statements
$450,235
Total Revenue per Form 990
$450,235
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$378,705
Grants and Similar Amounts Paid$150,000
Other Expenses$148,872
Total Fundraising Expense$71,098
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$140,992$57,509$43,131$241,632
Foreign Grants$150,000--$150,000
Other Salaries and Wages$42,081$31,699$23,775$97,555
Travel$53,944--$53,944
Fees for Services Legal-$34,240-$34,240
Fees for Services Other-$25,280-$25,280
Payroll Taxes$12,635$5,590$4,192$22,417
Occupancy-$19,970-$19,970
Other Employee Benefits$17,101--$17,101
All Other Expenses-$2,143-$2,143
Insurance-$1,956-$1,956
Office Expenses-$1,290-$1,290
Other Expenses$2,038$1,280-$1,280
Depreciation Depletion-$453-$453
Total Functional Expenses$418,791$187,688$71,098$677,577

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$677,577
Total Expenses per Audited Statements$677,577
Total Expenses per Form 990$677,577
International Activity

International Summary

Spending
$150,000

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
EuropeGrants to Recipients in RegionSee Part V00$150,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“A copy of the Form 990 was provided to the officers and directors for review and comment prior to filing.”

Form 990, Part VI, Section B, Line 12C

“Upon engagement, election, or hiring, directors, officers, and key employees agree to comply with the conflict of interest policy and to disclose any conflicts of interest, which are then handled in accordance with the policy.”

Form 990, Part VI, Section B, Line 15A

“It is the organization's policy that compensation of any director, officer, or key employee is reasonable. Accordingly, compensation for all directors, officers, and key employees, including the executive director, was determined based on relevant comparability data followed by written resolution of a disinterested board approving the compensation in compliance with Treas. Reg. 53.4958-6.”

Form 990, Part VI, Section B, Line 15B

“See response to Form 990, Part VI, Line 15a.”

Form 990, Part VI, Section C, Line 18

“The organization's Form 1023 and Form 990 returns are also accessible to the public through the California Attorney General Charities Registry and New York Attorney General Charities Database Forms 990s only.”

Form 990, Part VI, Section C, Line 19

“Documents subject to public disclosure or inspection are accessible through the California Attorney General Charities Registry, the New York Attorney General Charities Database, and can be made available upon written request to the organization.”

Filing and Contact Details

Filer

Filer Name
Polaris Research Institute Inc
EIN
82-1136248
Phone
7073968230
Address
2930 Domingo Ave 351, Berkeley, CA 94705

Signing Officer

Name
Daniel Kestenholz
Title
Treasurer
Signed
2025-07-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stefan Torges
Formed
2017
Legal Domicile
Ny
Voting Board Members
4
Independent Board Members
4
Employees
5
Volunteers
5

Preparer

Firm
Tovella Dowling PC
Address
501 W Broadway Ste 1540, San Diego, CA 92101
Preparer
Julie U Nguyen Esq
Phone
6199309332
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“The Institute is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code (IRC) and 120 of the Not-for-Profit Corporate Law except to the extent of unrelated business taxable income as defined under IRC Sections 511 through 515, if any. Therefore, no provision for income taxes has been provided in these financial statements. The Institute recognizes interest and penalties related to income tax matters in support services expense. During the year ended December 31, 2024, there were no expenses related to uncertain tax positions recognized. The Institute has no unrecognized tax benefits or liabilities as of December 31, 2024. The Institute, under the provisions of Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 740, Income Taxes, had no uncertain tax positions requiring accrual as of December 31, 2024.”

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IRS990/OtherExpensesGrp/TotalAmt22038
IRS990/OtherExpensesGrp/TotalAmt31280
IRS990/OtherInd0X
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt023775
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt031699
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt042081
IRS990/OtherSalariesAndWagesGrp/TotalAmt097555
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt04192
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05590
IRS990/PayrollTaxesGrp/ProgramServicesAmt012635
IRS990/PayrollTaxesGrp/TotalAmt022417
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Stefan Torges
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0335428
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0195343
IRS990/PYRevenuesLessExpensesAmt0-40009
IRS990/PYSalariesCompEmpBnftPaidAmt0180094
IRS990/PYTotalExpensesAmt0375437
IRS990/PYTotalRevenueAmt0335428
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-227342
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0552119
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0324777
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0450235
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0335428
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt02144757
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0529232
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01001783
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04461435
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.29500
IRS990ScheduleA/PublicSupportPY170Pct00.39050
IRS990ScheduleA/PublicSupportTotal170Amt01316182
IRS990ScheduleA/SubstantialContributorsTotAmt03145253
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsPY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0450235
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0335428
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt02144757
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0529232
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01001783
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04461435
IRS990ScheduleA/TotalSupportAmt04461435
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt04755
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0453
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05208
IRS990ScheduleD/ExpensesSubtotalAmt0677577
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueSubtotalAmt0450235
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Institute is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code (IRC) and 120 of the Not-for-Profit Corporate Law except to the extent of unrelated business taxable income as defined under IRC Sections 511 through 515, if any. Therefore, no provision for income taxes has been provided in these financial statements. The Institute recognizes interest and penalties related to income tax matters in support services expense. During the year ended December 31, 2024, there were no expenses related to uncertain tax positions recognized. The Institute has no unrecognized tax benefits or liabilities as of December 31, 2024. The Institute, under the provisions of Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 740, Income Taxes, had no uncertain tax positions requiring accrual as of December 31, 2024.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04755
IRS990ScheduleD/TotalExpensesPerForm990Amt0677577
IRS990ScheduleD/TotalRevenuePerForm990Amt0450235
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0450235
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0677577
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt0150000
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0Europe
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0See Part V
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0Grants to Recipients in Region
IRS990ScheduleF/BoycottCountriesInd0false
IRS990ScheduleF/ForeignCorpOwnershipInd0false
IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/GrantRecordsMaintainedInd0true
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt0150000
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0wire trnsfr
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0See Part V
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0Europe
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/ValuationMethodUsedDesc0cash
IRS990ScheduleF/InterestInForeignTrustInd0false
IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
IRS990ScheduleF/SubtotalSpentAmt0150000
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0The organization employs a robust grant monitoring process. Prior to awarding grants, potential recipients undergo a vetting process to confirm their charity status and alignment with the organization's mission through a section 501(c)(3) equivalency letter rendered by legal counsel. Further, recipients are contractually obligated through grant agreements to use the grant funds for specified purposes. For significant grants, the organization may require recipients to furnish post-disbursement progress reports and/or conduct check-ins with the organization to ensure appropriate usage of grant funds. Noncompliance with grant restrictions may lead to withholding or return of funds, in accordance with the terms of the applicable grant agreement. The organization maintains an active commitment to responsible stewardship of the funds it grants to ensure they are used for the intended charitable, educational, and/or scientific purposes.
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2 - Grantmakers Explanation For Monitoring Use of Funds Outside US
IRS990ScheduleF/Total501c3OrgCnt01
IRS990ScheduleF/TotalSpentAmt0150000
IRS990ScheduleF/TransferToForeignCorpInd0false
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X
IRS990ScheduleJ/IndependentConsultantInd0X
IRS990ScheduleJ/InitialContractExceptionInd0true
IRS990ScheduleJ/RebuttablePresumptionProcInd0true
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0223019
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt018613
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Ruairi Donnelly
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Executive Dir.
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0241632
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0The compensation reported for the Executive Director consists of an annual base salary and a one-time fixed signing bonus, subject to the initial contract exception described in Treasury Regulations section 53.4958-4a3. Specifically, this represents the first compensation arrangement between the organization and the Executive Director who was previously unrelated to the organization and was therefore not in a position to exercise substantial influence over its affairs as defined in Treasury Regulations section 53.4958-3. Both the base salary and bonus are fixed amounts negotiated based on relevant compensation data and approved by an independent Board.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 8: Amounts reported on 990 VII pursuant to initial contract exemption described in Regs
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A copy of the Form 990 was provided to the officers and directors for review and comment prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Upon engagement, election, or hiring, directors, officers, and key employees agree to comply with the conflict of interest policy and to disclose any conflicts of interest, which are then handled in accordance with the policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2It is the organization's policy that compensation of any director, officer, or key employee is reasonable. Accordingly, compensation for all directors, officers, and key employees, including the executive director, was determined based on relevant comparability data followed by written resolution of a disinterested board approving the compensation in compliance with Treas. Reg. 53.4958-6.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3See response to Form 990, Part VI, Line 15a.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization's Form 1023 and Form 990 returns are also accessible to the public through the California Attorney General Charities Registry and New York Attorney General Charities Database Forms 990s only.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Documents subject to public disclosure or inspection are accessible through the California Attorney General Charities Registry, the New York Attorney General Charities Database, and can be made available upon written request to the organization.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/StatesWhereCopyOfReturnIsFldCd1NY
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0571433
IRS990/TotalAssetsEOYAmt0324777
IRS990/TotalAssetsGrp/BOYAmt0571433
IRS990/TotalAssetsGrp/EOYAmt0324777
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt0450235
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt071098
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0187688
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0418791
IRS990/TotalFunctionalExpensesGrp/TotalAmt0677577
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt019314

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