2024-11-13T15:21:37-07:00 2023-12-31 990 2023-01-01 651268370 THEISS RESEARCH THEI 8583365461 7411 Eads Ave La Jolla CA 920375037 Jurgen Theiss President and CEO 8583365461 2024-11-13 1 2023 2024-10-15 13:58:12Z Dr Jurgen Theiss 7411 Eads Ave La Jolla CA 920375037 2731845 0 X www.theissresearch.org X 2006 CA The organization's mission is to provide a supportive environment in which scientists can perform and otherwise advance scientific research, for public dissemination and benefit, as well as establish and maintain international relations in science. 3 2 37 3 0 0 2340815 2605577 162731 110732 0 14746 1331 790 2504877 2731845 0 0 0 0 2450297 2598929 0 0 0 147672 169263 2597969 2768192 -93092 -36347 1005080 975975 97571 117530 907509 858445 The organization's mission is to provide a supportive environment in which scientists can perform and otherwise advance scientific research, for public dissemination and benefit, in areas including, but not limited to, the studies of the ocean and atmosphere, as well as establish and maintain international relations in science. 0 0 2768058 0 111522 One employee conducted scientific research in physical oceanography, three in computational science, eleven in materials science, thirteen in physics, four in biophysics, one in chemistry, and one in microsystems. The results of the conducted scientific research were published in peer-reviewed scientific journals, books, and/or reports, presented at scientific conferences, and/or provided online. Two independent contractors outside the United States were hired. Both supported scientific research in physics. 0 0 0 2768058 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 37 1 0 0 0 0 0 0 0 0 0 0 0 0 X 3 2 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 1 0 CA PA X Jurgen Theiss 8583365461 7411 Eads Ave La Jolla CA 920375037 X Dr Jurgen Theiss Director, President, and CEO 40 0 X X 138365 0 19810 Jozsef Imrek Research Engineer 40 0 X 140381 0 15285 Dr Huairuo Zhang Research Scientist 40 0 X 116812 0 32195 Dr Victor L Krayzman Project Scientist 40 0 X 126923 0 10561 Richard A Lew Project Engineer 40 0 X 115234 0 18978 Dr Sebastian Engmann Research Scientist 40 0 X 104248 0 12229 Dr Florian Weissbach Director 0.1 0 X 0 0 0 Dr Fabian Wagner Director 0.1 0 X 0 0 0 Hans C de Salas-del Valle CFO and Secretary 0.5 0 X 0 0 0 741963 0 109058 6 0 1 0 0 0 0 0 2536598 68979 0 2605577 Scientific research 541710 110732 110732 0 0 0 0 0 0 110732 14746 0 0 14746 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Forfeited FSA 900099 490 490 0 0 Disposal of expensed equipment 900099 300 300 0 0 0 0 0 0 790 2731845 111522 0 14746 0 0 0 0 0 0 0 0 162840 0 162840 0 0 0 0 0 1841707 1836009 5698 0 80035 79738 297 0 346563 345609 954 0 167784 156518 11266 0 0 0 0 0 0 0 0 0 11000 0 11000 0 0 0 0 0 0 0 0 0 0 0 86879 86879 0 0 0 0 0 0 26269 18359 7910 0 3121 106 3015 0 0 0 0 0 0 0 0 0 27952 27952 0 0 0 0 0 0 7304 7304 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6738 0 6738 0 Allocation of indirect expenses 0 209584 -209584 0 0 0 0 0 2768192 2768058 134 0 768963 210965 0 500000 163878 206050 61559 45344 0 0 0 0 0 0 0 0 10430 13366 0 0 0 0 0 0 0 0 0 0 0 0 250 250 1005080 975975 97571 117530 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 97571 117530 X 615544 668203 291965 190242 907509 858445 1005080 975975 X -36347 0 0 0 0 -12717 X 0 1 X 1 1 1 X 2986228 2977162 2680273 2340815 2605577 13590055 0 0 0 0 0 0 0 0 0 0 0 0 2986228 2977162 2680273 2340815 2605577 13590055 0 13590055 4 0 0 0 14746 14750 15 15 0 1331 790 2151 13606956 812289 0.99876 0.9999 X Schedule A, Part II, Line 10 The organization's flexible spending accounts had positive final balances of $15, $15, $1,331, and $490 in their plan years ending in 2019, 2020, 2022, and 2023, respectively. These final balances were consequently fortified and thus represent income of the organization. Furthermore, the disposal of expensed equipment generated an income of $300 in 2023. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2731845 0 0 0 0 0 2731845 0 0 0 2731845 2780909 0 0 0 12717 12717 2768192 0 0 0 2768192 Schedule D, Part XII, Line 2d The audited financial statements report revenue and expenses in 2023 as well as other changes in net assets, while Form 990, Part I reports only revenue and expenses in 2023. The difference is the other changes in net assets, which are in the total amount of $12,717 and represent the unobligated portions of two non-governmental grants that remained at the end of their periods of performance in 2023 and were therefore refunded in 2023 to the organizations that had awarded the grants in prior years. This is also reported on Form 990, Part XI, Line 9 and explained on Schedule O (Form 990). South America 0 1 Program Services Scientific research 76403 Europe (including Iceland and Greenland) 0 0 Speaking at Seminars or Conferences 13846 Europe (including Iceland and Greenland) 0 1 Program Services Scientific research 10476 East Asia and the Pacific 0 0 Speaking at Seminars or Conferences 4205 Central America and the Caribbean 0 0 Speaking at Seminars or Conferences 1142 0 2 106072 0 0 0 0 0 0 Schedule F, Part I, Line 3 The accounting method used to report expenditures is accrual. All amounts reported are those of expenditures. For the activity "Program Services," all amounts are those of non-employee compensations paid to independent contractors in the respective regions. For the activity "Speaking at Seminars and Conferences," all amounts are those of travel expenses incurred by the organization's employees located in the United States who were only temporarily visiting the respective regions. The travel expenses include all those that the employees incurred between leaving and returning to their residences or offices in the United States. They thus include also travel expenses incurred in the United States, which are nevertheless included because they are considered indirect expenditures to foreign activities. The amounts of the portions of the employees' gross pays and fringe benefits that are allocable to the time the employees were temporarily visiting the respective regions are not reported because the employees were not considered to be located in the respective regions. The amounts of management and general expenses allocable to foreign activities are not reported because the organization does not separately track them. X X 0 0 0 0 0 0 0 0 0 Dr Jurgen Theiss Director, President, and CEO 138365 0 0 0 0 0 7115 0 12695 0 158175 0 0 0 Jozsef Imrek Research Engineer 140381 0 0 0 0 0 7153 0 8132 0 155666 0 0 0 Schedule J, Part II The organization is in the following referred to as the employer. The compensation reported in Column (C) is the employer contribution to the 403(b) retirement plan. Paid leave earned in 2023, but not taken in 2023, could be considered deferred compensation and therefore be included, but the organization maintained a bona fide paid leave plan and as such paid leave earned in 2023, but not taken in 2023, is not considered deferred compensation and therefore not included. The nontaxable benefits reported in Column (D) are comprised of the employer and employee contributions to the health, dental, and vision insurance premiums, payments into the medical and dependent daycare flexible spending accounts, which were entirely made by the employee, and payments of the workers' compensation insurance premiums, which were entirely made by the employer. The forgoing describes all benefits whose amounts are included in Columns (C) and (D). Of all those benefits that are not required, but can be elected by the employees, not all were elected by the listed employees. Form 990, Part VI, Section B, Line 11b All of the organization's directors and officers were given the opportunity to review the prepared Form 990, including all required schedules, before it was filed with the Internal Revenue Service. In particular, the President and CEO reviewed it several times thoroughly while it was being prepared. Form 990, Part VI, Section B, Line 12c The organization regularly and consistently monitored and enforced compliance with its conflict-of-interest policy by following its practices for monitoring proposed and ongoing transactions for conflicts of interest and dealing_ with potential or actual conflicts of interest. Monitoring of transactions is accomplished by reminding the persons covered by the policy, who are directors, officers, and members of committees with governing-body-delegated powers, to disclose any actual or possible conflict of interest immediately upon discovery to the governing body and committees with governing-body-delegated powers. The covered persons are reminded annually by requiring each covered person to sign an annual statement. Dealing with conflicts of interest is accomplished by the governing body or a committee with governing-body-delegated powers, without the person present who has the conflict of interest. It determines whether a conflict of interest exists and if it does, the governing body or a committee with governing-body-delegated powers investigates alternatives to the proposed or ongoing transaction, determines whether any alternatives would be more advantageous, and if not, decides whether the proposed or ongoing transaction is in the organization's best interest, for its own benefit, and whether it is fair and reasonable. Form 990, Part VI, Section B, Line 15 The governing body held a special meeting in December 2022 to deliberate on and approve an appropriate compensation of the organization's CEO for 2023. The one director who is also the organization's CEO recused himself from the special meeting. The other directors, in their deliberations, selected another organization with a comparable mission and a position at that other organization that they consider comparable to the position of the organization's CEO. They determined from the pay scale for that position at the other organization, which lists gross pays based on years of experience, the appropriate gross pay of the organization's CEO for 2023. Their determination was corroborated by a compensation comparison study that they considered, which showed that the determined gross pay is consistent with that of other CEOs of comparable nonprofit organizations. They also reviewed the fringe benefits of the organization's CEO, deemed them reasonable, especially because the same fringe benefits are also offered to all other employees of the organization. They approved both the gross pay and the fringe benefits with the understanding that the cost of the fringe benefits might increase during 2023. The secretary of the organization was present at the special meeting and recorded minutes of it. The minutes were subsequently approved by the governing body. The only other officer of the organization did not receive compensation and the organization had no key employees. If the organization had had other officers or key employees who had received compensation, the process for determining the compensation would have been the same as that for determining the compensation of the CEO. Form 990, Part VI, Section C, Line 19 The organization made its governing documents, conflict-of-interest policy, and financial statements available to the public by providing copies upon request. Form 990, Part VII, Section A, Line 1a 1) The organization is in the following also referred to as the employer. The compensation reported in Column (F) is comprised of employer and employee contributions to the health, dental, and vision insurance premiums, payments into the medical and dependent daycare flexible spending accounts, which were entirely made by the employee, employer contributions to the 403(b) retirement plan, and payments of the workers' compensation insurance premiums, which were entirely made by the employer. Paid leave earned in 2023, but not taken in 2023, could be considered deferred compensation and therefore be included, but the organization maintained a bona fide paid leave plan and as such paid leave earned in 2023, but not taken in 2023, is not considered deferred compensation and therefore not included. Of all those benefits that are not required, but can be elected by the employees not all were elected by all employees. 2) The organization has chosen not to apply the $10,000-per-item exception to any item. 3) The compensation of Dr Jurgen Theiss, Director, President, and CEO, given by the sum of the amounts reported in Columns (D) and (F) is not identical to the expense reported on Form 990, Part IX, Line 5, Column (A). The difference exists because the compensation includes, but the expense does not include, the portion of the paid leave that he earned prior to 2023 and took in 2023, which is in the amount of $8,509, and the expense includes, but the compensation does not include, the portion of the paid leave that he earned in 2023 but did not take in 2023, which is in the amount of $13,174. The difference is therefore $8,509 - $13,174 = -$4,665. Form 990, Part XI, Line 9 The other changes in net assets in the total amount of $12,717 represent the unobligated portions of two non-governmental grants that remained at the end of their periods of performance in 2023 and were therefore refunded in 2023 to the organizations that had awarded the grants in prior years. This is also reported on Schedule D (Form 990), Part XII, Line 2d and explained on Schedule D (Form 990), Part XIII.