Nonprofit · EIN 92-0269740
RESEARCH THEORY INC
Tax-exempt · AUSTIN, TX 78751
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $377,429 | $327,186 | $50,243 | $109,644 | $0 | $109,644 |
| December 31, 2024 | 990 | $282,105 | $441,043 | -$158,938 | $73,134 | $13,732 | $59,402 |
| December 31, 2023 | 990 | $330,000 | $111,980 | $218,020 | $218,320 | $300 | $218,020 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $352,500
- Program service revenue
- $24,929
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $15,000
- Compensation of officers, directors and key employees
- $100,000
- Other salaries and wages
- $128,784
- Salaries, compensation and benefits (total)
- $246,287
- Professional fundraising fees
- $0
- Legal fees
- $125
- Accounting fees
- $6,375
- Travel
- $6,153
- Program services (functional)
- $222,186
- Management and general (functional)
- $86,428
- Fundraising (functional)
- $18,572
Balance sheet and other
- Total assets, start of year
- $73,134
- Total assets, end of year
- $109,644
- Total liabilities, end of year
- $0
- Net assets, end of year
- $109,644
- Gross receipts
- $377,429
- Employees
- 4
- Volunteers
- 4
- Year formed
- 2022
- State of legal domicile
- TX
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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Elaine Sevier | President Trustee or director, Officer | 40 | $100,000 |
| Stuart Sevier | Secretary Trustee or director, Officer | 10 | $0 |
| Elizabeth Liu | Treasurer Trustee or director, Officer | 1 | $0 |
| Hugo Brandao | Director Trustee or director | 1 | $0 |
| Nestor Guillen | Director Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Elaine Sevier | President Trustee or director, Officer | 40 | $100,000 |
| Stuart Sevier | Secretary Trustee or director, Officer | 10 | $0 |
| Elizabeth Liu | Treasurer Trustee or director, Officer | 1 | $0 |
| Hugo Brandao | Director Trustee or director | 1 | $0 |
| Nestor Guillen | Director Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Elaine Sevier | President Trustee or director, Officer | 40 | $8,333 |
| Stuart Sevier | Secretary Trustee or director, Officer | 10 | $0 |
| Elizabeth Liu | Treasurer Trustee or director, Officer | 1 | $0 |
| Hugo Brandao | Director Trustee or director | 1 | $0 |
| Nestor Guillen | Director Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 3908 AVENUE B, AUSTIN, TX 78751-4515
- In care of
- % ELAINE SEVIER
- Principal officer (990 for 2025)
- Elaine Sevier, 3908 Ave B 115, Austin, TX 78757
- Signed the 990
- Elaine Sevier, President
- Phone
- (512) 270-1582
- 990-N for 2022 filed under this EIN
- Most likely by a chapter, club or affiliate (it says receipts are normally $50,000 or less). Officer: Stuart Sevier, 2301 W Anderson Ln Ste 102-100, Austin TX 78757. Mailing address: 2301 W Anderson Ln Ste 102-100, Austin TX 78757.
- Return prepared by
- RAY CPA PC
Mission
To foster creativity and innovation in science with development of tools and interventions.
Program accomplishments
- Game Development, workshops, classes, independent media services & supportExpenses $222,186 · grants $15,000 · revenue $24,929
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 92-0269740
- 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
- 2023
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Science and technology (U99)
- Assets (IRS master file)
- $109,644
- Income (IRS master file)
- $377,429
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $377,429 | $327,186 | $109,644 | XML |
| 990 | December 2024 | $282,105 | $441,043 | $73,134 | IRS |
| 990 | December 2023 | $330,000 | $111,980 | $218,320 | XML |
| 990-N for 2022 Officer: Stuart Sevier Filed under this EIN, most likely by a chapter or affiliate | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
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 92-0269740).
Questions about RESEARCH THEORY INC
- What is the EIN of RESEARCH THEORY INC?
- The employer identification number (EIN) of RESEARCH THEORY INC is 92-0269740.
- Is RESEARCH THEORY INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to RESEARCH THEORY INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does RESEARCH THEORY INC 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 RESEARCH THEORY INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did RESEARCH THEORY INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of RESEARCH THEORY INC?
- The 990 for the year ended December 31, 2025 names Elaine Sevier.
- Who are the officers and directors of RESEARCH THEORY INC?
- The 990 for the year ended December 31, 2025 lists 5 people; 1 received compensation from the organization, the highest $100,000 (Elaine Sevier, President).
- How much revenue does RESEARCH THEORY INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $377,429, expenses of $327,186 and total assets of $109,644 at year end.
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