2024-09-12T11:28:00-07:00 2023-12-31 872635810 Tovella Dowling PC 600 W Broadway Ste 660 San Diego San Diego CA 92101 990 2023-01-01 821136248 Polaris Research Institute Inc POLA 4157921174 2930 Domingo Ave 351 Berkeley CA 94705 Daniel Kestenholz Treasurer 2024-09-12 true true Julie U Nguyen Esq P01881055 6199309332 2023 2024-08-08 14:25:15Z X Stefan Torges 2930 Domingo Ave 351 Berkeley CA 947052454 335428 false X polaris-research.org X 2017 NY The foundation's primary purpose is to undertake and contribute to research to improve the quality of life of as many sentient beings as extensively as possible and to otherwise engage in activities in furtherance of this objective. As a think tank, it contributes to the development and discussion of fundamental conceptions and understandings of effective ethical behavior and action. In particular it is committed to an evidence-based approach to poverty reduction, the reducton of animal suffering, the improvement of international cooperation and stability, and the development and promotion of responsible approaches to future technologies, it promotes the philosphy and social movement referred to as effective altruism. 4 4 1 5 0 2144757 335428 0 0 0 2144757 335428 2147268 0 0 34015 180094 0 30213 71652 195343 2252935 375437 -108178 -40009 604278 571433 12150 19314 592128 552119 See Form 990, Part I, Line 1. false false 220246 Research and writing of various scientific articles and papers, primarily on the safety issues of using artificial intelligence 220246 true true false false false false false false false false false false false false false true true false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false true 0 0 false 1 true false false false false false false false 0 false false false false false false false X 4 4 false false true false false false false true true false false true true true true true true true true false CA NY X Daniel Kestenholz 4157921174 2930 Domingo Ave 351 Berkeley CA 947052454 Ruairi Donnelly Executive Dir. 40.00 0.00 X 158956 0 12267 Stefan Torges President 0.20 0.00 X X 0 0 0 Jonas Vollmer Vice President 0.20 0.00 X X 0 0 0 Tobias Pulver Director 0.20 0.00 X 0 0 0 Daniel Kestenholz Secretary 2.00 0.00 X X 0 0 0 Amrit Sidhu-Brar Treasurer 2.00 0.00 X 0 0 0 158956 12267 1 false true false 0 335428 335428 0 0 0 0 0 0 0 0 0 0 335428 0 0 0 0 167417 138956 11719 16742 0 0 0 0 12677 10522 887 1268 0 87983 87983 16203 16203 0 0 0 24120 20020 1688 2412 0 449 373 31 45 1533 1272 108 153 0 33569 27862 2350 3357 20933 14654 1047 5232 0 1262 883 63 316 0 0 0 1068 1068 telecommunications 6173 5124 432 617 other operational charges 859 859 catering 576 478 40 58 Prof. dues, lic. & subs 487 487 128 102 13 13 375437 220246 124978 30213 599290 566186 0 0 4988 0 0 0 0 0 0 0 0 0 0 0 5247 604278 571433 12150 19314 12150 19314 X 592128 552119 592128 552119 604278 571433 -40009 X true X false true false X 1092536 1001783 529232 2144757 335428 5103736 0 0 1092536 1001783 529232 2144757 335428 5103736 3110713 1993023 0 0 0 5103736 0.39050 0.40060 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 335428 335428 335428 375437 375437 375437 Part X : FIN48 Footnote The organization is a nonprofit corporation exempt from federal income tax under Internal Revenue Code Section 501c3 and from state income taxes under equivalent statutes, except on unrelated business income. Therefore, these financial statements contain no provision for such taxes. Informational returns are filed annually with federal and state taxing authorities. The organization is not aware of any transactions that would affect its tax-exempt status. The organization believes that it has appropriate support for any tax positions taken and as such, does not have any uncertain tax positions that are material to the financial statements. The organization had no unrecognized tax benefits as of December 31, 2022. X X X X false false false false false false false false true true Ruairi Donnelly Executive Dir. 155150 12267 167417 Part I, Line 8: Amounts reported on 990 VII pursuant to initial contract exemption described in Regs The compensation reported for the Executive Director consists of an annual base salary and a one-time fixed signing bonus, subject to the initial contract exception described in Treasury Regulations section 53.4958-4(a)(3). Specifically, this represents the first compensation arrangement between the organization and the Executive Director who was previously unrelated to the organization and was therefore not in a position to exercise substantial influence over its affairs as defined in Treasury Regulations section 53.4958-3. Both the base salary and bonus are fixed amounts negotiated based on relevant compensation data and approved by an independent Board. Form 990, Part VI, Section A, Line 4 On August 5, 2024, the organization amended its name from "Effective Altruism Foundation, Inc." to "Polaris Research Institute, Inc." Form 990, Part VI, Section B, Line 11b A copy of the Form 990 was provided to the officers and directors for review and comment prior to filing. Form 990, Part VI, Section B, Line 12c Upon engagement, election, or hiring, directors, officers, and key employees agree to comply with the conflict of interest policy and to disclose any conflicts of interest, which are then handled in accordance with the policy. Form 990, Part VI, Section B, Line 15a It is the organization's policy that compensation of any director, officer, or key employee is reasonable. Accordingly, compensation for all directors, officers, and key employees, including the executive director, was determined based on relevant comparability data followed by written resolution of a disinterested board approving the compensation in compliance with Treas. Reg. 53.4958-6. Form 990, Part VI, Section B, Line 15b See response to Form 990, Part VI, Line 15a. Form 990, Part VI, Section C, Line 18 The organization's Form 1023 and Form 990 returns are also accessible to the public through the California Attorney General Charities Registry and New York Attorney General Charities Database (Forms 990s only). Form 990, Part VI, Section C, Line 19 Documents subject to public disclosure or inspection are accessible through the California Attorney General Charities Registry, the New York Attorney General Charities Database, and can be made available upon written request to the organization.