Civic Intelligence

Eleos AI Research Inc

EIN 99-3420475 • 501(c)3 • Berkeley, CA

Profile

Eleos AI Research is a nonprofit organization dedicated to understanding and addressing the potential wellbeing and moral patienthood of AI systems.

2930 Domingo Ave Ste 402Berkeley, CA 94705

eleosai.org

Siviq Scores

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

Liabilities / Assets

36th percentile

0.00x

Higher debt load relative to assets than 36% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

36th percentile

0.00x

Higher debt load relative to revenue than 36% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

93rd percentile

61%

Higher net margin than 93% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Assets

$462,636

No earlier filing loaded for comparison.

Liabilities

$381

No earlier filing loaded for comparison.

Net Assets

$462,255

No earlier filing loaded for comparison.

Revenue

$762,250

No earlier filing loaded for comparison.

Expenses

$299,995

No earlier filing loaded for comparison.

Net Income

$462,255

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2024: $462,636Liabilities 2024: $381Net Assets 2024: $462,2552024

Highlighted filing

2024

Assets$462,636
Liabilities$381
Net Assets$462,255

Operations Trend

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

$800K$600K$400K$200K$0Revenue 2024: $762,250Expenses 2024: $299,995Net Income 2024: $462,2552024

Highlighted filing

2024

Revenue$762,250
Expenses$299,995
Net Income$462,255

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.2
Gross Receipts
$762,250
Mission and Program Overview

Mission

Eleos AI Research is a nonprofit organization dedicated to understanding and addressing the potential wellbeing and moral patienthood of AI systems.

Investigating AI sentience and wellbeing.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts-$462,636-
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$0$462,636▲ $462,636
Liabilities
Other Liabilities$0$381▲ $381
Total Liabilities$0$381▲ $381
Net Assets / Fund Balance
Total Net Assets Fund Balance$0$462,255▲ $462,255
Total Liabilities and Net Assets / Fund Balance$0$462,636▲ $462,636
Compensation and Service Providers

Board Members and Trustees

NameTitle
Klye FishPresident
Rob LongVice President
Luisa RodriguezBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$762,000
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$250
All Other Contributions
$762,000
Change in Net Assets
$462,255
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$251,897
Other Expenses$48,098
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$224,897--$224,897
Fees for Services Management$19,943--$19,943
Payroll Taxes$18,255--$18,255
Other Employee Benefits$8,745--$8,745
Travel$6,709--$6,709
Other Expenses$1,713$2,067-$1,713
Insurance$1,662--$1,662
Information Technology$1,271$352-$1,623
All Other Expenses-$910-$910
Office Expenses-$57-$57
Total Functional Expenses$296,609$3,386$0$299,995
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
Mercury Credit Card$381
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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

11.04 IRS Annual Information Returns (Form 990) Frontier Ethics Research Institute shall submit the Form 990 to its Board of Directors prior to the filing of the Form 990. While neither the approval of the Form 990 or a review of the 990 is required under federal law, the corporation's Form 990 shall be submitted to each member of the Board of Director's via hard copy or email at least ten (10) days before the Form 990 is filed

Form 990, Part VI, Section C, line 19

11.02 Financial and IRS documents (form 1023 and the form 990). Frontier Ethics Research Institute shall provide its Internal Revenue forms 990, 990-T, 1023 and 5227, Bylaws, Conflict of Interest Policy, and financial statements to the general public for inspection free of charge. 11.03 Means and Conditions of Disclosure Frontier Ethics Research Institute may make "Widely Available" the aforementioned documents on its internet website to be viewed and inspected by the general public. (a) The documents shall be posted in a format that allows an individual using the Internet to access, download, view and print them in a manner that exactly reproduces the image of the original document filed with the IRS (except information exempt from public disclosure requirements, such as contributor lists). (b) The website shall clearly inform readers that the document is available and provide instructions for downloading it. (c) Frontier Ethics Research Institute shall not charge a fee for downloading the information. Documents shall not be posted in a format that would require special computer hardware or software (other than software readily available to the public free of charge). (d) Frontier Ethics Research Institute shall inform anyone requesting the information where this information can be found, including the web address. This information must be provided immediately for in-person requests and within seven (7) days for mailed requests

Filing and Contact Details

Filer

Filer Name
Eleos AI Research Inc
EIN
99-3420475
Phone
5038038432
Address
2930 Domingo Ave Ste 402, Berkeley, CA 94705

Signing Officer

Name
Robert Long
Title
President
Phone
5038038432
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Long
Formed
2024
Legal Domicile
CA
Voting Board Members
0
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Integrated Accounting Solutions LLC
Address
PO Box 931, Havertown, PA 19083
Preparer
Daniel Kochka CPA
Phone
2159677177
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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/ProgSrvcAccomActy2Grp/Desc0Development of Empirical Evaluation Methods for AI Consciousness:Eleos has been at the forefront of developing empirical methods to assess consciousness and moral status in AI systems. Notably, our research includes the paper "Looking Inward: Language Models Can Learn About Themselves by Introspection", which explores the capacity of large language models to introspect and report on their internal states. Such work aims to establish reliable indicators of AI consciousness, informing both ethical considerations and regulatory frameworks.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt011.04 IRS Annual Information Returns (Form 990) Frontier Ethics Research Institute shall submit the Form 990 to its Board of Directors prior to the filing of the Form 990. While neither the approval of the Form 990 or a review of the 990 is required under federal law, the corporation's Form 990 shall be submitted to each member of the Board of Director's via hard copy or email at least ten (10) days before the Form 990 is filed
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt111.02 Financial and IRS documents (form 1023 and the form 990). Frontier Ethics Research Institute shall provide its Internal Revenue forms 990, 990-T, 1023 and 5227, Bylaws, Conflict of Interest Policy, and financial statements to the general public for inspection free of charge. 11.03 Means and Conditions of Disclosure Frontier Ethics Research Institute may make "Widely Available" the aforementioned documents on its internet website to be viewed and inspected by the general public. (a) The documents shall be posted in a format that allows an individual using the Internet to access, download, view and print them in a manner that exactly reproduces the image of the original document filed with the IRS (except information exempt from public disclosure requirements, such as contributor lists). (b) The website shall clearly inform readers that the document is available and provide instructions for downloading it. (c) Frontier Ethics Research Institute shall not charge a fee for downloading the information. Documents shall not be posted in a format that would require special computer hardware or software (other than software readily available to the public free of charge). (d) Frontier Ethics Research Institute shall inform anyone requesting the information where this information can be found, including the web address. This information must be provided immediately for in-person requests and within seven (7) days for mailed requests
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