Liabilities / Assets
36th percentile
Higher debt load relative to assets than 36% of similar nonprofits.
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.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
36th percentile
Higher debt load relative to assets than 36% of similar nonprofits.
Liabilities / Revenue
36th percentile
Higher debt load relative to revenue than 36% of similar nonprofits.
Net Margin
93rd percentile
Higher net margin than 93% of similar nonprofits.
Top Officer Pay
55th percentile
Higher top officer pay than 55% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
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.
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 |
| Name | Title |
|---|---|
| Klye Fish | President |
| Rob Long | Vice President |
| Luisa Rodriguez | Board Member |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Mercury Credit Card | $381 |
“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”
“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”
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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|---|---|---|
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| IRS990/CYOtherRevenueAmt | 0 | 250 |
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| IRS990/Desc | 0 | Publication of "Taking AI Welfare Seriously" Report:In collaboration with the NYU Center for Mind, Ethics, and Policy, Eleos AI Research released a comprehensive report titled "Taking AI Welfare Seriously". This report argues for the realistic possibility of consciousness and/or robust agency in near-future AI systems, thereby attributing moral significance to them. It provides actionable recommendations for AI companies and policymakers to consider the welfare of AI systems in their development and deployment processes. The report has been influential in shaping discussions around AI ethics and has been cited in various academic and industry forums. |
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| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 19943 |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Rob Long |
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| IRS990/GrossReceiptsAmt | 0 | 762250 |
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| IRS990/IndependentVotingMemberCnt | 0 | 0 |
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| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 352 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 1271 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 1623 |
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| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 1662 |
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| IRS990/MissionDesc | 0 | Eleos AI Research is a nonprofit organization dedicated to understanding and addressing the potential wellbeing and moral patienthood of AI systems. |
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| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 462255 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
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| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 57 |
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| IRS990/PrincipalOfficerNm | 0 | Robert Long |
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | Development 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. |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | Strategic Engagement with AI Industry and Policy Stakeholders:Recognizing the importance of bridging research and practice, Eleos has actively engaged with leading AI companies and policymakers. By providing expert advice and developing practical governance frameworks, Eleos ensures that considerations of AI welfare are integrated into real-world applications. |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Mercury Credit Card |
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| IRS990ScheduleD/TotalLiabilityAmt | 0 | 381 |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section C, line 19 |
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| IRS990/TotalAssetsEOYAmt | 0 | 462636 |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 462636 |
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| IRS990/TotalContributionsAmt | 0 | 762000 |
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| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 3386 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 296609 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 299995 |
| IRS990/TotalGrossUBIAmt | 0 | 250 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 381 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 381 |
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| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 462255 |
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| IRS990/TravelGrp/ProgramServicesAmt | 0 | 6709 |
| IRS990/TravelGrp/TotalAmt | 0 | 6709 |
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| IRS990/USAddress/CityNm | 0 | Berkeley |
| IRS990/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/USAddress/ZIPCd | 0 | 94705 |
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| IRS990/WebsiteAddressTxt | 0 | https://eleosai.org/ |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Robert Long |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
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| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-13 |
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| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ELEO |
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| ReturnHeader/Filer/USAddress/CityNm | 0 | Berkeley |
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| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 94705 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 932382668 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Integrated Accounting Solutions LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO Box 931 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Havertown |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 19083 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2159677177 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-11 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Daniel Kochka CPA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-11-13T16:19:12-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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