Civic Intelligence

Topos Institute

EIN 84-3431367 • 501(c)3 • Berkeley, CA

Profile

Our mission is to shape technology for public benefit by advancing sciences of connection and integration.

2140 Shattuck Avenue 610Berkeley, CA 94704-1227

www.topos.institute

Siviq Scores

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

Liabilities / Assets

71st percentile

0.25x

Higher debt load relative to assets than 71% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

64th percentile

0.17x

Higher debt load relative to revenue than 64% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

30th percentile

-3.9%

Higher net margin than 30% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

82nd percentile

$150,598

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 8.2% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

25th percentile

-4.6%

Faster asset growth than 25% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

26th percentile

-7.3%

Faster revenue growth than 26% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,267,738

Down $60,664 (-4.6%) from 2023

Liabilities

Up

$312,993

Up $10,320 (+3.4%) from 2023

Net Assets

Down

$954,745

Down $70,984 (-6.9%) from 2023

Revenue

Down

$1,830,535

Down $143,096 (-7.3%) from 2023

Expenses

Up

$1,901,519

Up $200,880 (+12%) from 2023

Net Income

Down

-$70,984

Down $343,976 (-126%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2020: $172,323Liabilities 2020: $3,251Net Assets 2020: $169,0722020Assets 2021: $457,747Liabilities 2021: $22,473Net Assets 2021: $435,2742021Assets 2022: $808,231Liabilities 2022: $55,495Net Assets 2022: $752,7362022Assets 2023: $1,328,402Liabilities 2023: $302,673Net Assets 2023: $1,025,7292023Assets 2024: $1,267,738Liabilities 2024: $312,993Net Assets 2024: $954,7452024

Highlighted filing

2024

Assets$1,267,738
Liabilities$312,993
Net Assets$954,745

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2020: $256,371Expenses 2020: $89,299Net Income 2020: $167,0722020Revenue 2021: $938,060Expenses 2021: $671,858Net Income 2021: $266,2022021Revenue 2022: $1,449,330Expenses 2022: $1,131,868Net Income 2022: $317,4622022Revenue 2023: $1,973,631Expenses 2023: $1,700,639Net Income 2023: $272,9922023Revenue 2024: $1,830,535Expenses 2024: $1,901,519Net Income 2024: -$70,9842024

Highlighted filing

2024

Revenue$1,830,535
Expenses$1,901,519
Net Income-$70,984

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Jul 25, 2025
Return Version
2023v6.0
Gross Receipts
$1,830,535
Mission and Program Overview

Mission

Our mission is to shape technology for public benefit by advancing sciences of connection and integration.

Topos institute engages in scientific and educational research for the public good.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$600,016$479,597▼ $120,419
Cash and Non-Interest-Bearing Accounts$295,028$298,781▲ $3,753
Pledges and Grants Receivable$256,195$296,206▲ $40,011
Prepaid Expenses and Deferred Charges$4,043$14,175▲ $10,132
Accounts Receivable$11,906$11,189▼ $717
Total Assets$1,328,402$1,267,738▼ $60,664
Other Assets Total$161,214$167,790▲ $6,576
Liabilities
Other Liabilities$189,954$175,723▼ $14,231
Accounts Payable and Accrued Expenses$112,719$137,270▲ $24,551
Total Liabilities$302,673$312,993▲ $10,320
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$908,590$923,791▲ $15,201
Net Assets With Donor Restrictions$117,139$30,954▼ $86,185
Total Net Assets Fund Balance$1,025,729$954,745▼ $70,984
Total Liabilities and Net Assets / Fund Balance$1,328,402$1,267,738▼ $60,664

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$155,319--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brendan FongChief Executive OfficerFT$131,275$19,323$150,598
David SpivakSecretary & Sr. Scientist/fellowFT$126,308$12,719$139,027
Evan PattersonResearch ScientistFT$124,359$6,218$130,577

Board Members and Trustees

NameTitle
Ilyas KhanChairman
Blake BorgesonDirector
Edward KmettDirector
Wesley PhoaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,775,919
Program Service Revenue
$32,865
Investment Income
$18,865
Other Revenue
$2,886
All Other Contributions
$795,474
Change in Net Assets
$-70,984

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,830,535
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,830,535
Total Revenue per Form 990
$1,830,535
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,428,478
Other Expenses$461,041
Grants and Similar Amounts Paid$12,000
Total Fundraising Expense$4,238
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$629,918$239,238$275$869,431
Current Officers, Directors, Trustees, and Key Employees$256,987$130,722$1,532$389,241
Occupancy$114,514$20,550$176$135,240
Fees for Services Other$25,250$69,445$1,089$95,784
Payroll Taxes$66,646$27,267$122$94,035
Fees for Services Accounting-$80,272-$80,272
Other Employee Benefits$53,037$22,734-$75,771
Travel$49,710$9,069-$58,779
Fees for Services Legal-$18,739-$18,739
Grants to Domestic Individuals$12,000--$12,000
All Other Expenses$7,553$3,249$9$10,811
Office Expenses$7,527$2,077$3$9,607
Information Technology$324$6,683$1,016$8,023
Other Expenses$2,656$432$6$3,088
Insurance$1,389$1,135$2$2,526
Interest$1$193$8$202
Total Functional Expenses$1,250,758$646,523$4,238$1,901,519

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,901,519
Total Expenses per Audited Statements$1,901,519
Total Expenses per Form 990$1,901,519
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$175,723
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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 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.

Filing and Contact Details

Filer

Filer Name
Topos Institute
EIN
84-3431367
Phone
9495291429
Address
2140 SHATTUCK AVENUE 610, BERKELEY, CA 94704-1227

Signing Officer

Name
Brendan Fong
Title
Chief Executive Officer
Phone
9495291429
Signed
2025-07-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brendan Fong
Formed
2019
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
4
Employees
19
Volunteers
5

Preparer

Firm
Clark Nuber Ps
Address
10900 NE 4TH ST STE 1400, BELLEVUE, WA 98004
Preparer
Karen L Dunn
Phone
4254544919
Supplemental Narrative

Additional Explanations

Form 990, Part 1, Line 6

The volunteer count includes four uncompensated members of the board and one volunteer research mentor.

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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt014175
IRS990/PrincipalOfficerNm0BRENDAN FONG
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0541700
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM RESEARCH FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt032865
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt032865
IRS990/ProgSrvcAccomActy2Grp/Desc0TOPOS 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.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt075447
IRS990/ProgSrvcAccomActy3Grp/Desc0OUR 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.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt066099
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01947939
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt012110
IRS990/PYOtherExpensesAmt0624764
IRS990/PYOtherRevenueAmt04982
IRS990/PYProgramServiceRevenueAmt08600
IRS990/PYRevenuesLessExpensesAmt0272992
IRS990/PYSalariesCompEmpBnftPaidAmt01075875
IRS990/PYTotalExpensesAmt01700639
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01973631
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-70984
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt032865
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0600016
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0479597
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0REFUNDS - 2021 AMOUNT: $ 5,246. 2022 AMOUNT: $ 4,982. 2023 AMOUNT: $ 413. REWARDS - 2023 AMOUNT: $ 2,473.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01775919
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01947939
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01444016
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0699060
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0256371
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt06123305
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt018865
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt012110
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt068
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt031043
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0280465
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt02886
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt04982
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt05246
IRS990ScheduleA/OtherIncome170Grp/TotalAmt013114
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt04559701
IRS990ScheduleA/SubstantialContributorsTotAmt01563604
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01775919
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01947939
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01444016
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0699060
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0256371
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt06123305
IRS990ScheduleA/TotalSupportAmt06167462
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/ScheduleBRequiredInd01
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01901519
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt012471
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1155319
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1RIGHT OF USE ASSET
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0175723
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE LIABILITY
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01830535
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0167790
IRS990ScheduleD/TotalExpensesPerForm990Amt01901519
IRS990ScheduleD/TotalLiabilityAmt0175723
IRS990ScheduleD/TotalRevenuePerForm990Amt01830535
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01830535
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01901519
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt012000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIP
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt01
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0WE 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.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0131275
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt019323
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0BRENDAN FONG
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CHIEF EXECUTIVE OFFICER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0150598
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE VOLUNTEER COUNT INCLUDES FOUR UNCOMPENSATED MEMBERS OF THE BOARD AND ONE VOLUNTEER RESEARCH MENTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERS 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4IT 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL 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.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART 1, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00

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