Civic Intelligence

Topa Institute

990 • Fiscal year 2023 • EIN 95-4076358

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 14, 2024

Organization ProfileWWW.TOPAINSTITUTE.ORG
PO Box 999Ojai, CA 93024

(805) 646-8343

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

20th percentile

0.00x

Higher debt load relative to assets than 20% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

22nd percentile

0.00x

Higher debt load relative to revenue than 22% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

4th percentile

-94%

Higher net margin than 4% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

73rd percentile

$115,236

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 25.4% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

100th percentile

4469%

Faster asset growth than 100% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

99th percentile

810%

Faster revenue growth than 99% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets20th percentile

Assets

Up

$2,033,731

Up $1,989,218 (+4469%) from 2022

Net Assets

Up

$2,032,292

Up $1,995,863 (+5479%) from 2022

Liabilities

Down

$1,439

Down $6,645 (-82%) from 2022

Revenue And Expenses
Liabilities / Revenue22nd percentileNet Margin4th percentile

Revenue

Up

$452,874

Up $403,115 (+810%) from 2022

Expenses

Up

$879,708

Up $532,335 (+153%) from 2022

Net Income

Down

-$426,834

Down $129,220 (-43%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth100th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2010: $32,166Liabilities 2010: $30,817Net Assets 2010: $1,3492010Assets 2011: $64,886Liabilities 2011: $4,135Net Assets 2011: $60,7512011Assets 2012: $90,004Liabilities 2012: $1,507Net Assets 2012: $88,4972012Assets 2013: $23,366Liabilities 2013: $1,541Net Assets 2013: $21,8252013Assets 2014: $39,880Liabilities 2014: $32,020Net Assets 2014: $7,8602014Assets 2015: $29,208Liabilities 2015: $14,831Net Assets 2015: $14,3772015Assets 2016: $62,790Liabilities 2016: $9,661Net Assets 2016: $53,1292016Assets 2017: $28,693Liabilities 2017: $26,769Net Assets 2017: $1,9242017Assets 2018: $204,721Liabilities 2018: $5,294Net Assets 2018: $199,4272018Assets 2019: $230,107Liabilities 2019: $59,474Net Assets 2019: $170,6332019Assets 2020: $302,602Liabilities 2020: $13,314Net Assets 2020: $289,2882020Assets 2021: $366,510Liabilities 2021: $32,467Net Assets 2021: $334,0432021Assets 2022: $44,513Liabilities 2022: $8,084Net Assets 2022: $36,4292022Assets 2023: $2,033,731Liabilities 2023: $1,439Net Assets 2023: $2,032,2922023Assets 2024: $745,633Liabilities 2024: $3,026Net Assets 2024: $742,6072024

Highlighted filing

2023

Assets$2,033,731
Liabilities$1,439
Net Assets$2,032,292
Open 2023 Filing

Operations Trend

Revenue Growth99th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KRevenue 2010: $135,672Expenses 2010: $142,720Net Income 2010: -$7,0482010Revenue 2011: $190,327Expenses 2011: $149,980Net Income 2011: $40,3472011Revenue 2012: $233,978Expenses 2012: $197,206Net Income 2012: $36,7722012Revenue 2013: $143,548Expenses 2013: $210,220Net Income 2013: -$66,6722013Revenue 2014: $271,611Expenses 2014: $285,576Net Income 2014: -$13,9652014Revenue 2015: $348,340Expenses 2015: $341,823Net Income 2015: $6,5172015Revenue 2016: $310,120Expenses 2016: $271,368Net Income 2016: $38,7522016Revenue 2017: $208,953Expenses 2017: $260,158Net Income 2017: -$51,2052017Revenue 2018: $421,848Expenses 2018: $224,345Net Income 2018: $197,5032018Revenue 2019: $383,790Expenses 2019: $310,487Net Income 2019: $73,3032019Revenue 2020: $309,404Expenses 2020: $239,545Net Income 2020: $69,8592020Revenue 2021: $348,852Expenses 2021: $304,097Net Income 2021: $44,7552021Revenue 2022: $49,759Expenses 2022: $347,373Net Income 2022: -$297,6142022Revenue 2023: $452,874Expenses 2023: $879,708Net Income 2023: -$426,8342023Revenue 2024: $457,437Expenses 2024: $952,212Net Income 2024: -$494,7752024

Highlighted filing

2023

Revenue$452,874
Expenses$879,708
Net Income-$426,834
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 14, 2024
Return Version
2023v5.1
Gross Receipts
$452,874
Mission and Program Overview

Mission

Cultural programs: the organization fosters and promotes cultural awareness and education of yiddish culture in a contemporary setting. The organization produces concerts, film screenings, lectures, performances, and workshops for free or offered at a subsidized low cost.education: yiddishkayt offers a major educational initiative, the helix project that provides a travel-based educational program for undergraduates and recent college graduates. The project brings a group of students for a series of workshops held in southern california before a travel immersion program in yiddish cultural history in central and eastern europe.education: yiddishkayt leads tours in historically yiddish-speaking parts of los angeles to educate the public, especially young people, about los angeles' diverse cultural heritage and create a more historically-rooted sense of minority cultures in the city. These tours parallel and complement the touring of other historically yiddish-speaking places abroad.outr

The topa institute is an arts, culture, and educational retreat center & land sanctuary set atop an awe-inspiring ridge in the upper ojai valley. Topa institute hosts creative workshops, classes, and gatherings facilitated by leading teachers, artists, and culture makers in their fields. The institutes programmatic offerings fall under three interconnected umbrella categories:, arts and culture, land connection, youth education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$632$994,478▲ $993,846
Cash and Non-Interest-Bearing Accounts$43,271$563,701▲ $520,430
Savings and Temporary Cash Investments$610$459,604▲ $458,994
Accounts Receivable-$10,944-
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$44,513$2,033,731▲ $1,989,218
Other Assets Total-$5,004-
Liabilities
Accounts Payable and Accrued Expenses$8,084$1,439▼ $6,645
Total Liabilities$8,084$1,439▼ $6,645
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$36,429$1,913,291▲ $1,876,862
Net Assets With Donor Restrictions-$119,001-
Total Net Assets Fund Balance$36,429$2,032,292▲ $1,995,863
Total Liabilities and Net Assets / Fund Balance$44,513$2,033,731▲ $1,989,218

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$7,768$39,175-
Leasehold Improvements$986,710$470,970-
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Robert Adler PeckerarCEOFT$115,236$115,236

Board Members and Trustees

NameTitle
Aaron PaleyChairman
Marc RosnerDirector
Steve AizenstatDirector
Bonnie TamblynSecretary
Lynn Frances JaeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$142,108
Program Service Revenue
$289,606
Investment Income
$10,295
Other Revenue
$10,865
All Other Contributions
$142,108
Change in Net Assets
$-426,834
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$468,542
Other Expenses$411,166
Total Fundraising Expense$60,362
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$231,249$56,250$25,000$312,499
Current Officers, Directors, Trustees, and Key Employees$85,275$20,742$9,219$115,236
Occupancy$54,165$13,175$5,856$73,196
Insurance$47,700$11,603$5,157$64,460
Payroll Taxes$30,197$7,345$3,265$40,807
Fees for Services Accounting$24,533$5,967$2,652$33,152
Advertising$21,087$5,129$2,279$28,495
All Other Expenses$13,824$3,363$1,495$18,682
Other Expenses$8,673$2,110$938$11,721
Travel$2,345$570$253$3,168
Total Functional Expenses$683,534$135,812$60,362$879,708
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
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
No
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

“Form 990 is reviewed by executive director and board treasurer before being signed and filed. Cpa goes over any questions or concerns.”

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

“For key employees, the board discusses and approves of new salaries or changes in salaries. For non-key employees, the board discusses and approves of general changes or hiring. The review process is performed by the employee and their supervisor and includes an assessment of performance. This is performed for the executive director, as well.”

Form 990, Part VI, Section C, Line 19

“Available upon request.”

Filing and Contact Details

Filer

Filer Name
Topa Institute
EIN
95-4076358
Phone
8056468343
Address
PO BOX 999, OJAI, CA 93024

Signing Officer

Name
Robert Adler Peckerar
Title
CEO
Signed
2024-11-14
Discuss with paid preparer
Yes

Organization Details

Formed
1986
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
11
Volunteers
3

Preparer

Firm
Soares Sandall Bernacchi Petrovich
Address
2051 SOLAR DR SUITE 200, OXNARD, CA 93036
Preparer
Richard C Heldwein
Phone
8054857965
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“The Ojai Foundation Merger = $2422697”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0ARTS AND CULTURE PROGRAMS: THE INSTITUTE CRAFTS PROJECTS THAT ENGAGE WITH INTERCULTURAL HISTORY. TO FIND MODELS OF CREATIVITY, INTERCONNECTION, AND VIBRANCE IN THE FACE OF CHALLENGE, LOSS, AND TRAUMA. WE INCUBATE NEW ARTS PROGRAMS INSPIRED BY OUR UNIQUE POINT OF VIEW AND RESIDENTIAL RETREATS LED BY LEADERS IN CONTEMPORARY ARTS AND CULTURE. ARTS AND CULTURE PROGRAMS: TOPA INSTITUTE HOSTS RESIDENTIAL ARTIST PROGRAMS THAT BRINGS TOGETHER A BROAD, TRANSDISCIPLINARY ALLIANCE OF ARTISTS.TO CELEBRATE AND EXPLORE THE EVERYDAY AND HISTORICAL INTERSECTIONS, PARTICULARLY FOCUSED ON WORK WHERE MARGINALIZED CULTURES, LANGUAGES, AND PEOPLE MAKE CONTACT. ARTS AND CULTURE PROGRAMS: THE ORGANIZATION FOSTERS AND PROMOTES CULTURAL AWARENESS AND EDUCATION OF YIDDISH AND MINORITY CULTURES IN A CONTEMPORARY SETTING. THE ORGANIZATION PRODUCES CONCERTS, FILM SCREENINGS, LECTURES, PERFORMANCES, AND WORKSHOPS FOR FREE OR OFFERED AT A SUBSIDIZED LOW COST. NATURE CONNECTION PROGRAMS: THE INSTITUTE OFFER PROGRAMS THAT PROVIDE EDUCATION IN REGENERATIVE LAND AND WATER PRACTICES, ECOLOGY, PERMACULTURE, SEED-KEEPING, HERBALISM, FIRE-SAFETY CLEARANCE, AND NATURAL BUILDING. HOLISTIC SUSTAINABILITY PROGRAMS INCLUDE OPPORTUNITIES TO TEND THE LAND AND ENGAGE PARTICIPANTS OF ALL AGES IN HISTORICAL PRACTICES AND FUTURE POSSIBILITIES FOR MUTUALLY BENEFICIAL HUMAN RELATIONSHIPS WITH LAND. NATURE CONNECTION PROGRAMS: ADDITIONAL NATURE CONNECTION ACTIVITIES INCLUDE GUIDED NATURE WALKS AND EXPLORATION, PLANT IDENTIFICATION, AWARENESS GAMES, CRAFTS UTILIZING WHAT WE FIND IN OUR NATURAL ENVIRONMENT, AND EXPLORING ECOSYSTEMS. EDUCATIONAL PROGRAMS: WE OFFER MULTI-DAY RETREATS DESIGNED TO SUPPORT SCHOOLS, INDIVIDUALS, AND GROUPS, TO HELP MARK LIFE TRANSITIONS. SUCH PROGRAMS BY COMBINING DEEP LISTENING PRACTICES WITH NATURE-BASED ACTIVITIES, GROUP BUILDING, AND FUN, "PASSAGEWAYS" PROGRAMS CHALLENGE PARTICIPANTS TO INVEST IN THEMSELVES, FIND MEANING IN THE CHANGING STAGES OF THEIR LIVES. EDUCATIONAL PROGRAMS: HOLISTIC EDUCATIONAL PROGRAMMING OFFERS A UNIQUE COMBINATION OF SOCIAL-EMOTIONAL AND ENVIRONMENTAL EDUCATION PRACTICES THAT BRING TOGETHER DEEP AND EMPATHIC LISTENING PRACTICES WITH NATURE-BASED ACTIVITIES. OUTREACH: TOPA INSTITUTE PUBLISHES A SERIES OF ONLINE PUBLICATIONS AIMED AT PROMOTING ARTS, CULTURE, AND EDUCATION VIA ITS WEBSITE AND ELECTRONIC NEWSLETTERS.
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IRS990/MissionDesc0THE TOPA INSTITUTE IS AN ARTS, CULTURE, AND EDUCATIONAL RETREAT CENTER & LAND SANCTUARY SET ATOP AN AWE-INSPIRING RIDGE IN THE UPPER OJAI VALLEY. TOPA INSTITUTE HOSTS CREATIVE WORKSHOPS, CLASSES, AND GATHERINGS FACILITATED BY LEADING TEACHERS, ARTISTS, AND CULTURE MAKERS IN THEIR FIELDS. THE INSTITUTES PROGRAMMATIC OFFERINGS FALL UNDER THREE INTERCONNECTED UMBRELLA CATEGORIES:, ARTS AND CULTURE, LAND CONNECTION, YOUTH EDUCATION.
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt039175
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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0470970
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY EXECUTIVE DIRECTOR AND BOARD TREASURER BEFORE BEING SIGNED AND FILED. CPA GOES OVER ANY QUESTIONS OR CONCERNS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FOR KEY EMPLOYEES, THE BOARD DISCUSSES AND APPROVES OF NEW SALARIES OR CHANGES IN SALARIES. FOR NON-KEY EMPLOYEES, THE BOARD DISCUSSES AND APPROVES OF GENERAL CHANGES OR HIRING. THE REVIEW PROCESS IS PERFORMED BY THE EMPLOYEE AND THEIR SUPERVISOR AND INCLUDES AN ASSESSMENT OF PERFORMANCE. THIS IS PERFORMED FOR THE EXECUTIVE DIRECTOR, AS WELL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Ojai Foundation Merger = $2422697
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part XI, Line 9
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IRS990/WebsiteAddressTxt0WWW.TOPAINSTITUTE.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT ADLER PECKERAR

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,033,731
Liabilities
$1,439
Net assets
$2,032,292
Revenue
$452,874
Expenses
$879,708
Net income
-$426,834
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.75$0.00$0.74$0.46$0.95$0.49
2023Detailed filing. Detailed filing data is available for this year.$2.03$0.00$2.03$0.45$0.88$0.43
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.04$0.01$0.04$0.05$0.35$0.30
2021Detailed filing. Detailed filing data is available for this year.$0.37$0.03$0.33$0.35$0.30$0.04
2020Detailed filing. Detailed filing data is available for this year.$0.30$0.01$0.29$0.31$0.24$0.07
2019Detailed filing. Detailed filing data is available for this year.$0.23$0.06$0.17$0.38$0.31$0.07
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.20$0.01$0.20$0.42$0.22$0.20
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.03$0.03$0.00$0.21$0.26$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.06$0.01$0.05$0.31$0.27$0.04
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.03$0.01$0.01$0.35$0.34$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.04$0.03$0.01$0.27$0.29$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.02$0.00$0.02$0.14$0.21$0.07
2012Summary only. Only limited summary data is available for this year.$0.09$0.00$0.09$0.23$0.20$0.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.06$0.00$0.06$0.19$0.15$0.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.03$0.03$0.00$0.14$0.14$0.01