2025-11-07T15:22:38-07:00 2024-12-31 990 2024-01-01 651268370 THEISS RESEARCH THEI 8583365461 7411 Eads Ave La Jolla CA 920375037 Jurgen Theiss President and CEO 8583365461 2025-11-07 1 2024 2025-03-06 01:10:19Z Dr Jurgen Theiss 7411 Eads Ave La Jolla CA 920375037 3412211 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 40 3 0 0 2605577 3282517 110732 103900 14746 24470 790 1324 2731845 3412211 0 0 0 0 2598929 3209529 0 0 0 169263 103403 2768192 3312932 -36347 99279 975975 1090714 117530 133485 858445 957229 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 3312796 0 105224 One employee conducted scientific research in physical oceanography, two in computational science, eleven in materials science, sixteen in physics, five in biophysics, one in chemistry, one in microsystems, and one in electrical engineering. 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. One independent contractor outside the United States was hired. This independent contractor supported scientific research in public policy. 0 0 0 3312796 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 1 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 40 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 Dr Jurgen Theiss 8583365461 7411 Eads Ave La Jolla CA 920375037 X Dr Jurgen Theiss Director, President, and CEO 40.00 0.00 X X 155790 0 21406 Dr Huairuo Zhang Research Scientist 40.00 0.00 X 125464 0 33794 Richard A Lew Project Engineer 40.00 0.00 X 119473 0 20053 Dr Jacob M Majikes Research Scientist 40.00 0 X 112306 0 12514 Dr Sebastian Engmann Research Scientist 40 0 X 110934 0 12824 Dr Victor L Krayzman Project Scientist 40 0 X 108844 0 8054 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 732811 0 108645 6 0 1 0 0 0 0 0 0 3211826 70691 0 3282517 Scientific research 541710 103900 103900 0 0 0 0 0 0 103900 24470 0 0 24470 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 1324 1324 0 0 0 0 0 0 1324 3412211 105224 0 24470 0 0 0 0 0 0 0 0 180737 0 180737 0 0 0 0 0 2290067 2283885 6182 0 102847 102498 349 0 430166 429118 1048 0 205712 193036 12676 0 0 0 0 0 0 0 0 0 11000 0 11000 0 0 0 0 0 0 0 0 0 0 0 9481 9481 0 0 0 0 0 0 28358 20745 7613 0 4273 980 3293 0 0 0 0 0 0 0 0 0 33267 33267 0 0 0 0 0 0 7260 7260 0 0 0 0 0 0 0 0 0 0 0 0 0 0 9764 0 9764 0 Allocation of indirect expenses 0 232526 -232526 0 0 0 0 0 3312932 3312796 136 0 X 210965 341129 500000 0 206050 223200 45344 16598 0 0 0 0 0 0 0 0 13366 9537 0 0 0 0 0 0 0 0 0 0 0 0 250 500250 975975 1090714 117530 133485 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 117530 133485 X 668203 774433 190242 182796 858445 957229 975975 1090714 X 99279 0 0 0 0 -495 X 0 1 X 1 1 1 X 2977162 2680273 2340815 2605577 3282517 13886344 0 0 0 0 0 0 0 0 0 0 0 0 2977162 2680273 2340815 2605577 3282517 13886344 0 13886344 0 0 0 14746 24470 39216 0 0 0 0 0 0 15 0 1331 790 1324 3460 13929020 695768 0.99694 0.9988 X Schedule A, Part II, Line 10 The organization's flexible spending accounts had positive final balances of $15, $1,331, $790, and $1,324 in their plan years ending in 2020, 2022, 2023, and 2024 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 Certificates of deposit 500000 Deposit 250 500250 3412211 0 0 0 0 0 3412211 0 0 0 3412211 3313427 0 0 0 495 495 3312932 0 0 0 3312932 Schedule D, Part XII, Line 2d The audited financial statements report revenue and expenses in 2024 as well as other changes in net assets, while Form 990, Part I reports only revenue and expenses in 2024. The difference is the other changes in net assets, which are in the amount of $495 and represent the unobligated portion of a non-governmental grant that remained at the end of its period of performance in 2024 and was therefore refunded in 2024 to the organization that had awarded the grant in a prior year. This is also reported on Form 990, Part XI, Line 9 and explained on Schedule O (Form 990). Europe (including Iceland and Greenland) 0 1 Program Services Scientific research 9481 East Asia and the Pacific 0 0 Speaking at Seminars or Conferences 6176 North America (including Canada and Mexico, but not the United States) 0 0 Speaking at Seminars or Conferences 3740 Europe (including Iceland and Greenland) 0 0 Speaking at Seminars or Conferences 3010 0 1 22407 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," the amount is that of a non-employee compensation paid to an independent contractor in the specified region. 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 employees' gross pays and fringe benefits that are allocable to the time the employees were temporarily visiting the respective regions are not included because the employees were not considered to be located in the respective regions. Indirect expenditures to foreign activities, other than those aforementioned, are not tracked separately and therefore are not included. Also not included are the amounts of the organization's management and general expenses allocable to the reported non-employee compensation and travel expenses. X X 0 0 0 0 0 0 0 0 0 Dr Jurgen Theiss Director, President, and CEO 155790 0 0 0 0 0 7995 0 13411 0 177196 0 0 0 Dr Huairuo Zhang Research Scientist 125464 0 0 0 0 0 6677 0 27117 0 159258 0 0 0 Schedule J, Part II All individuals listed are employees of the organization, which is hereafter also referred to as the employer. The retirement and other deferred compensation reported in Column (C) represents only one benefit. It is the employer contribution to the employee's account in the organization's 403(b) retirement plan. Paid leave earned in 2024, but not taken in 2024, could be considered deferred compensation and included, but because the organization maintains a bona fide paid leave plan, it is not considered deferred compensation and not included. The nontaxable benefits reported in Column (D) include the employer and employee contributions to the employee's coverage under the organization's health, dental, and vision insurance plan, the employee contributions to the employee's flexible spending accounts provided by the organization, and the employer contribution to the employee's coverage under the organization's workers' compensation insurance plan. The foregoing describes all benefits whose amounts comprise the total amounts reported in Columns (C) and (D), and no other benefits are included therein. Of all benefits that are optional and can be elected by 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 requiring the persons covered by the policy, who are directors, officers, and members of committees with governing-body-delegated powers, and key employees to disclose annually, if any, their interests and those of their family members that could give rise to conflicts of interest and also by reminding them, annually by requiring them to each sign an annual statement as well as at the time when proposed transactions are being considered, of their duty to disclose their interests regarding proposed transactions to the directors and members of committees with governing-body-delegated powers when they consider these proposed transactions. 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 2023 to deliberate on and approve an appropriate compensation of the organization's CEO for 2024. 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 2024. 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 2024. 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) All individuals listed as having received compensation are employees of the organization, which is hereafter also referred to as the employer. The other compensation reported in Column (F) represent benefits. They include the employer contribution to the employee's account in the organization's 403(b) retirement plan. Paid leave earned in 2024, but not taken in 2024, could be considered deferred compensation and included, but because the organization maintains a bona fide paid leave plan, it is not considered deferred compensation and not included. The benefits also include the employer and employee contributions to the employee's coverage under the organization's health, dental, and vision insurance plan, the employee contributions to the employee's flexible spending accounts provided by the organization, and the employer contribution to the employee's coverage under the organization's workers' compensation insurance plan. The foregoing describes all benefits whose amounts comprise the total amount reported in Column (F), and no other benefits are included therein. Of all benefits that are optional and can be elected by employees, not all were elected by the listed 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 2024 and took in 2024, which is in the amount of $12,540, and the expense includes, but the compensation does not include, the portion of the paid leave that he earned in 2024 but did not take in 2024, which is in the amount of $16,081. The difference is therefore $12,540 - $16,081 = -$3,541. Form 990, Part X, Line 2 The amount of $500,000 reported as savings and temporary cash investments at the beginning of the year was reclassified and reported as other assets at the end of the year on Line 15 because the amount represents certificates of deposit with maturities of 12 months. Form 990, Part X, Line 15 Please see supplemental information to Form 990, Part X, Line 2 above. Form 990, Part XI, Line 9 The other changes in net assets in the amount of $495 represent the unobligated portion of a non-governmental grant that remained at the end of its period of performance in 2024 and was therefore refunded in 2024 to the organization that had awarded the grant in a prior year. This is also reported on Schedule D (Form 990), Part XII, Line 2d and explained on Schedule D (Form 990), Part III.