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Topos Institute

EIN 84-3431367 · Berkeley, CA

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood81 out of 100GovernanceStrong93 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

OUR MISSION IS TO SHAPE TECHNOLOGY FOR PUBLIC BENEFIT BY ADVANCING SCIENCES OF CONNECTION AND INTEGRATION.

Income
$2.1 million
Spending
$1.9 million
Spent on programs
66%
Reserves
5.6 months of spending
Largest source of income
government grants, 57%
Employees
15
Volunteers
5
Highest pay
$163,707, chief executive officer

Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 81 out of 100. Higher than 67% of charities in its peer group (education, $1m to $10m).

  • Reserves

    20 of 35

    Spendable reserves would cover 5.6 months of spending.

  • Debt

    16 of 20

    It owes 23% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 7% of income.

  • Income trend

    15 of 15

    Income rose 13% on the year before.

  • Spending floor

    15 of 15

    66% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 93 out of 100. Higher than 63% of charities in its peer group (education, $1m to $10m).

  • Independent board

    18 of 25

    3 of 4 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)
  1. $1.2 million spent. 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.
  2. $12,887 spent. 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.
  3. $62,211 spent. 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.

Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending September 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since January 2020.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.