Nonprofit · EIN 84-3431367
TOPOS INSTITUTE
Tax-exempt · BERKELEY, CA 94704
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $2,059,475 | $1,921,683 | $137,792 | $1,416,041 | $323,504 | $1,092,537 |
| September 30, 2024 | 990 | $1,830,535 | $1,901,519 | -$70,984 | $1,267,738 | $312,993 | $954,745 |
| September 30, 2023 | 990 | $1,973,631 | $1,700,639 | $272,992 | $1,328,402 | $302,673 | $1,025,729 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $2,023,417
- of which government grants
- $1,183,063
- Program service revenue
- $18,541
- Investment income
- $17,404
- Other revenue
- $113
Expenses
- Grants and similar amounts paid
- $96,125
- Compensation of officers, directors and key employees
- $278,147
- Other salaries and wages
- $820,789
- Salaries, compensation and benefits (total)
- $1,319,791
- Professional fundraising fees
- $0
- Legal fees
- $33,522
- Accounting fees
- $77,555
- Occupancy
- $123,598
- Travel
- $62,383
- Program services (functional)
- $1,261,914
- Management and general (functional)
- $656,151
- Fundraising (functional)
- $3,618
Balance sheet and other
- Total assets, start of year
- $1,267,738
- Total assets, end of year
- $1,416,041
- Total liabilities, end of year
- $323,504
- Net assets, end of year
- $1,092,537
- Net assets without donor restrictions
- $904,254
- Net assets with donor restrictions
- $188,283
- Gross receipts
- $2,059,475
- Employees
- 15
- Volunteers
- 5
- Year formed
- 2019
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| BRENDAN FONG | CHIEF EXECUTIVE OFFICER Officer | 40 | $139,310 | $24,397 |
| DAVID SPIVAK | SECRETARY & SR. SCIENTIST/FELLOW Trustee or director, Officer | 40 | $136,599 | $17,684 |
| SHAOWEI LIN | DIRECTOR OF RESEARCH Highest-paid employee | 40 | $131,781 | $9,115 |
| EVAN PATTERSON | SENIOR RESEARCH SCIENTIST Highest-paid employee | 40 | $122,542 | $7,064 |
| ILYAS KHAN | CHAIRMAN (THRU 11/25/2024) Trustee or director, Officer | 0.3 | $0 | $0 |
| WESLEY PHOA | CHAIRMAN Trustee or director, Officer | 1 | $0 | $0 |
| EDWARD KMETT | DIRECTOR Trustee or director | 1 | $0 | $0 |
| BLAKE BORGESON | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
990 for the year ended September 30, 2024: 7 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| BRENDAN FONG | CHIEF EXECUTIVE OFFICER Officer | 40 | $131,275 | $19,323 |
| DAVID SPIVAK | SECRETARY & SR. SCIENTIST/FELLOW Trustee or director, Officer | 40 | $126,308 | $12,719 |
| EVAN PATTERSON | RESEARCH SCIENTIST Highest-paid employee | 40 | $124,359 | $6,218 |
| ILYAS KHAN | CHAIRMAN Trustee or director, Officer | 0.3 | $0 | $0 |
| WESLEY PHOA | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| EDWARD KMETT | DIRECTOR Trustee or director | 1 | $0 | $0 |
| BLAKE BORGESON | DIRECTOR Trustee or director | 1 | $0 | $0 |
990 for the year ended September 30, 2023: 6 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| BRENDAN FONG | CHIEF EXECUTIVE OFFICER Officer | 40 | $116,272 | $19,981 |
| DAVID SPIVAK | SECRETARY & SR. SCIENTIST/FELLOW Trustee or director, Officer | 40 | $123,451 | $12,345 |
| EVAN PATTERSON | RESEARCH SCIENTIST Highest-paid employee | 40 | $111,734 | $5,587 |
| ILYAS KHAN | CHAIRMAN Trustee or director, Officer | 0.3 | $0 | $0 |
| WESLEY PHOA | TREASURER Trustee or director | 1 | $0 | $0 |
| EDWARD KMETT | DIRECTOR Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 2140 SHATTUCK AVE STE 610, BERKELEY, CA 94704-1227
- Principal officer (990 for 2024)
- BRENDAN FONG, 2140 SHATTUCK AVENUE 610, BERKELEY, CA 947041227
- Signed the 990
- BRENDAN FONG, CHIEF EXECUTIVE OFFICER
- Phone
- (949) 529-1429
- Website
- WWW.TOPOS.INSTITUTE
- Return prepared by
- CLARK NUBER PS
California records
California keeps its own records of charities and corporations. Search them by EIN 84-3431367 or by the name TOPOS INSTITUTE.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
OUR MISSION IS TO SHAPE TECHNOLOGY FOR PUBLIC BENEFIT BY ADVANCING SCIENCES OF CONNECTION AND INTEGRATION.
Program accomplishments
- OUR RESEARCH FOCUSES ON COLLABORATIVE MODELLING, COLLECTIVE INTELLIGENCE, AND TECHNOLOGY RESEARCH ETHICS. PRIMARY THEMES FROM 2025 INCLUDE POLYNOMIAL FUNCTORS, CATEGORICAL SYSTEMS THEORY, AND COLLABORATIVE MODELLING TOOLS. THIS WORK IS SHARED THROUGH RESEARCH PUBLICATIONS, TALKS, AND BLOG ARTICLES. MORE INFORMATION ON THIS AND OUR OTHER PROGRAMS CAN BE FOUND HERE: HTTPS://TOPOS.INSTITUTE/WORK.Expenses $1,186,816 · grants $96,125 · revenue $18,541
- TOPOS CO-ORGANISES AND SUPPORTS PARTICIPATION IN WORKSHOPS AND CONFERENCES PERTAINING TO MATHEMATICS RESEARCH, AI, TECHNOLOGY AND SOCIETY, AND OTHER ASPECTS OF OUR MISSION. ACTIVITIES IN 2025 INCLUDED SUPPORT FOR PARTICIPATION IN THE ADJOINT SCHOOL, APPLIED CATEGORY THEORY, AND WOMEN IN LOGIC.Expenses $12,887
- OUR EDUCATION PROGRAM FOCUSES ON PRODUCING FREELY AVAILABLE ONLINE MATERIALS FOR THOSE LEARNING CATEGORY THEORY AND RELATED TOPICS IN ADVANCED MATHEMATICS. WE SEEK TO ADVANCE BROADER PERSPECTIVES IN THE MATHEMATICAL COMMUNITY, AND TO SHARE MUCH OF THE CUTTING EDGE RESEARCH AS IT HAPPENS. AS OF JUNE 2026, OUR YOUTUBE CHANNEL HAS OVER 14,750 SUBSCRIBERS AND 550 VIDEOS.Expenses $62,211
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990 on file |
IRS record
- EIN
- 84-3431367
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2020
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B99)
- Assets (IRS master file)
- $1,416,041
- Income (IRS master file)
- $2,059,475
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $2,059,475 | $1,921,683 | $1,416,041 | XML |
| 990 | September 2024 | $1,830,535 | $1,901,519 | $1,267,738 | XML |
| 990 | September 2023 | $1,973,631 | $1,700,639 | $1,328,402 | XML |
| 990 | September 2022 | $1,449,330 | $1,131,868 | $808,231 | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 84-3431367).
Questions about TOPOS INSTITUTE
- What is the EIN of TOPOS INSTITUTE?
- The employer identification number (EIN) of TOPOS INSTITUTE is 84-3431367.
- Is TOPOS INSTITUTE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2020.
- Are donations to TOPOS INSTITUTE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does TOPOS INSTITUTE file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of TOPOS INSTITUTE due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did TOPOS INSTITUTE last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of TOPOS INSTITUTE?
- The 990 for the year ended September 30, 2025 names BRENDAN FONG.
- Who are the officers and directors of TOPOS INSTITUTE?
- The 990 for the year ended September 30, 2025 lists 8 people; 4 received compensation from the organization, the highest $139,310 (BRENDAN FONG, CHIEF EXECUTIVE OFFICER).
- How much revenue does TOPOS INSTITUTE have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $2,059,475, expenses of $1,921,683 and total assets of $1,416,041 at year end.
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