Nonprofit · EIN 93-4435012
CONSULT ATLAS FOUNDATION
Tax-exempt · GOODYEAR, AZ 85395
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,552,914 | $1,464,322 | $88,592 | $96,634 | $1,500 | $95,134 |
| December 31, 2024 | 990 | $432,256 | $425,714 | $6,542 | $6,542 | $0 | $6,542 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $11,250
- Program service revenue
- $1,541,664
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $719,669
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $101,738
- Occupancy
- $30,592
- Travel
- $3,119
- Program services (functional)
- $1,230,925
- Management and general (functional)
- $233,397
Balance sheet and other
- Total assets, start of year
- $6,542
- Total assets, end of year
- $96,634
- Total liabilities, end of year
- $1,500
- Net assets, end of year
- $95,134
- Gross receipts
- $1,552,914
- Employees
- 0
- Volunteers
- 2
- Year formed
- 2023
- State of legal domicile
- WA
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 |
|---|---|---|---|
| Piyush Agnihotri | Chief Legal Officer Officer | 40 | $21,951 |
| Aditya Bhatt | Chief Financial Officier Officer | 20 | $14,734 |
| Kandil Lad | Chief Operating Officer Officer | 40 | $13,576 |
| Michael Kapoustin | Chief Executive Officer Trustee or director, Officer | 40 | $0 |
| Ivaylo Nikolov | Chief Technology Officer Officer | 20 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Piyush Agnihotri | Chief Legal Officer Officer | 40 | $8,931 |
| Michael Kapoustin | Chief Executive Officer Trustee or director, Officer | 40 | $0 |
| Kandil Lad | Chief Operating Officer Officer | 20 | $0 |
| Ivaylo Nikolov | Chief Technology Officer Officer | 20 | $0 |
Address and contacts
- Address (IRS master file)
- 15150 W PARK PL STE 215, GOODYEAR, AZ 85395-2386
- Mailing address (990-N for 2023)
- 2018 156th Ave NE, Bellevue WA 98007
- Principal officer (990 for 2025)
- Michael Kapoustin, 15011 W Verde Lane, GOODYEAR, AZ 85395
- Principal officer (990-N for 2023)
- Michael Kapoustin, 436 S SHORE DR, OSPREY FL 34229
- Signed the 990
- Michael Kapoustin, CEO
- Phone
- (425) 900-5999
Mission
The Foundation conducts applied research integrating large language models LLMs and generative AI to automate compliance licensing and reporting in healthcare. Practical consulting projects provide real-world data to train these systems. The organizations research incorporates patented AI technologies developed by its founder to reduce human error improve regulatory adherence and enhance safe remote monitoring of patients and caregivers.
Program accomplishments
- The Foundation operated pilot engagements to gather real-world data for training and evaluation of large language models used in licensing and regulatory documentation. More than 400 member agencies and consultants used the AI platform to complete applications and monitor compliance checklists producing datasets that improved model prompt accuracy and error-rate reduction. All costs represent research and program service expenses.Expenses $1,230,925 · grants $719,669 · revenue $1,541,664
- During 2024 the Foundation focused on integrating its AI compliance modules with prototype remote-care interfaces. The team built secure LLM endpoints and front-end dashboards for agency users to validate licensing and compliance tasks through guided AI workflows.0
- The Foundation established a governed data pipeline for licensing and care-compliance documents with automated redaction version control and prompt-testing dashboards. Evaluation metrics measured form-fill accuracy and citation completeness to guide model refinement. These systems ensure that results are auditable and privacy-protected.0
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-N on file |
IRS record
- EIN
- 93-4435012
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2024
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Health care (E02)
- Assets (IRS master file)
- $96,634
- Income (IRS master file)
- $1,552,914
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,552,914 | $1,464,322 | $96,634 | XML |
| 990 | December 2024 | $432,256 | $425,714 | $6,542 | XML |
| 990-N for 2023 Officer: Michael Kapoustin | December 31, 2023 | ≤ $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 93-4435012).
Questions about CONSULT ATLAS FOUNDATION
- What is the EIN of CONSULT ATLAS FOUNDATION?
- The employer identification number (EIN) of CONSULT ATLAS FOUNDATION is 93-4435012.
- Is CONSULT ATLAS FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2024.
- Are donations to CONSULT ATLAS FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CONSULT ATLAS FOUNDATION 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 CONSULT ATLAS FOUNDATION 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 CONSULT ATLAS FOUNDATION 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 CONSULT ATLAS FOUNDATION?
- The 990 for the year ended December 31, 2025 names Michael Kapoustin.
- Who are the officers and directors of CONSULT ATLAS FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 5 people; 3 received compensation from the organization, the highest $21,951 (Piyush Agnihotri, Chief Legal Officer).
- How much revenue does CONSULT ATLAS FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,552,914, expenses of $1,464,322 and total assets of $96,634 at year end.
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