LIGHTCONE INFRASTRUCTURE INC: Form 990, tax year 2025
View the entire original 990 at ProPublica ↗
- Organization
- LIGHTCONE INFRASTRUCTURE INC (EIN 92-0861538)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-08-24
- IRS object ID
- 202642369349300764
- Schema version
- 2025v4.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-08-24T10:08:08-05:00 | ReturnTs |
| Tax Period End | 2025-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 334797859 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BLACKSMITH CPA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2629 S BLUEGRASS DR | AddressLine1Txt |
| City | NAMPA | CityNm |
| State Abbreviation | ID | StateAbbreviationCd |
| ZIP | 83686 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2025-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 920861538 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Lightcone Infrastructure Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LIGH | BusinessNameControlTxt |
| Phone | 5105427915 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2740 Telegraph Avenue | AddressLine1Txt |
| City | Berkeley | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94705 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Miranda Dixon-Luinenburg | PersonNm |
| Person Title | Finance Lead | PersonTitleTxt |
| Phone | 5105427915 | PhoneNum |
| Signature | 2026-08-20 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BRYCE MORRISON | PreparerPersonNm |
| PTIN | P02154746 | PTIN |
| Phone | 5128256667 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2025 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amended Return | Yes (X) | AmendedReturnInd |
| Principal Officer | Miranda Dixon-Luinenburg | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2740 Telegraph Avenue | AddressLine1Txt |
| City | Berkeley | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94705 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $9,737,167 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | https://www.lightconeinfrastructure.com/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2022 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | We conduct cross-disciplinary research, and build the technical, organizational, and community infrastructure that lets that research matter, so humanity can navigate the decisive technological and societal challenges of the 21st century and secure a flourishing long-term future. | ActivityOrMissionDesc |
| Voting Members Governing Body | 3 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 2 | VotingMembersIndependentCnt |
| Total Employee | 9 | TotalEmployeeCnt |
| Total Volunteers | 50 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,572,534 | PYContributionsGrantsAmt |
| CY Contributions Grants | $6,284,149 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $5,000 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $3,435,167 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $17,851 | CYOtherRevenueAmt |
| PY Total Revenue | $1,577,534 | PYTotalRevenueAmt |
| CY Total Revenue | $9,737,167 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $328,765 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $130,000 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $134,626 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,405,581 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $20,817 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $354,826 | PYOtherExpensesAmt |
| CY Other Expenses | $6,525,402 | CYOtherExpensesAmt |
| PY Total Expenses | $818,217 | PYTotalExpensesAmt |
| CY Total Expenses | $8,060,983 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $759,317 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,676,184 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $792,451 | TotalAssetsBOYAmt |
| Total Assets EOY | $22,811,940 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $33,084 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $20,684,209 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $759,367 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,127,731 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | We conduct cross-disciplinary research, and build the technical, organizational, and community infrastructure that lets that research matter, so humanity can navigate the decisive technological and societal challenges of the 21st century and secure a flourishing long-term future. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $4,276,972 | ExpenseAmt |
| Revenue | $2,096,442 | RevenueAmt |
| Desc | Lightcone Rose Garden LLC operates Lighthaven, a dedicated research conference and retreat venue in Berkeley, California, providing physical infrastructure for seminars, workshops, research retreats, and extended collaborative research residencies. The venue hosts researchers from universities, institutes, and independent research groups working on AI alignment, cognitive science, and related fields, enabling sustained in-person collaboration on technical research questions. Programming includes multi-day research workshops, invited research retreats where participants spend one to two weeks on focused investigation, and regular seminars and colloquia presenting original research findings. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,402,035 | ExpenseAmt |
| Grant | $130,000 | GrantAmt |
| Revenue | $1,356,352 | RevenueAmt |
| Desc | Lightcone General operates online research infrastructure for the AI safety and rationality research communities, including LessWrong.com and the AI Alignment Forum two of the most widely-cited platforms for technical AI alignment research. Staff maintain and develop these platforms to facilitate the publication, peer review, and discussion of original research in AI safety, decision theory, and related fields. The program also supports community coordination among researchers across academic, nonprofit, and independent settings, and providesoperational infrastructure for Lightcone Infrastructure's other research programs. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $905,202 | ExpenseAmt |
| Revenue | $224 | RevenueAmt |
| Desc | Special Research Programs supports independent researchers working on technical problems in AI alignment and AI safety through fiscal sponsorship and operational support. Current research agendas include work on natural abstractions and interpretability (John Wentworth), development of improved measurement methodologies for AI safety evaluation (Missing Measures, led by Adam Scholl and Aysja Johnson), and systematic monitoring and analysis of AI laboratory safety practices and governance commitments (AI Lab Watch, led by Zach Stein-Perlman). These researchers produce original empirical and theoretical contributions published through peer-reviewed venues, technical report series, and the organization's research platforms. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | The AI Risk Mitigation Fund is a grantmaking program making grants for technical research, policy, and training programs aimed at reducing catastrophic risks from advanced artificial intelligence. The program was previously hosted by another public charity, which transferred responsibility for the program, together with the restricted funds it held for it, to the organization during 2025. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $7,584,209 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | Yes (1) | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 42 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 9 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 3 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 2 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MIRANDA DIXON-LUINENBURG | PersonNm |
| Phone | 5105427915 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2740 Telegraph Avenue | AddressLine1Txt |
| City | Berkeley | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94705 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| Oliver Habryka | |||||||
| Executive Director | 40.00 | Yes (X) | Yes (X) | $150,000 | $0 | $8,926 | |
| Matthew Gray | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Daniel Kokotajlo | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Miranda Dixon-Luinenburg | |||||||
| Finance Lead | 40.00 | Yes (X) | $143,743 | $0 | $0 | ||
| Robert Mushkatblat | |||||||
| Software Engineer | 40.00 | $332,254 | $0 | $10,085 | Yes (X) | ||
| James Babcock | |||||||
| Software Engineer | 40.00 | $190,000 | $0 | $10,834 | Yes (X) | ||
| Ronny Fernandez | |||||||
| Campus Generalist | 40.00 | $157,750 | $0 | $9,555 | Yes (X) | ||
| Raymond Arnold | |||||||
| Software Engineer | 40.00 | $134,209 | $0 | $9,938 | Yes (X) | ||
| Lauren Manguikian | |||||||
| Campus Generalist | 40.00 | $109,400 | $0 | $9,251 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,217,356 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $58,589 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 7 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | Yes (1) | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Center For Applied Rationality | |||||
| 2740 Telegraph Ave | Berkeley | CA | 94705 | Staffing and Administration | $752,501 |
| ServiceLeader LLC | |||||
| PO Box 1662 | San Leandro | CA | 94577 | Event and Hospitality | $262,008 |
| David Lorell | |||||
| 1809 Derby St Apt B | Berkeley | CA | 94703 | Sponsored Research | $210,000 |
| John Wentworth | |||||
| 1390 Market St 2902 | San Francisco | CA | 94102 | Sponsored Research | $200,000 |
| Zachary S Perlman | |||||
| 2412 Martin Luther King Jr Way | Berkeley | CA | 94704 | Research Services | $117,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 7 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $6,284,149 | AllOtherContributionsAmt |
| Noncash Contributions | $5,528 | NoncashContributionsAmt |
| Total Contributions | $6,284,149 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Lighthaven | 900099 | $2,558,755 | $2,558,755 |
| Consulting Services | 541610 | $543,889 | $543,889 |
| Reimbursements | 900099 | $332,523 | $332,523 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $3,435,167 | TotalProgramServiceRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Miscellaneous Revenue | 900099 | $15,241 | $15,241 |
| Book Sales | 900099 | $2,610 | $2,610 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $17,851 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,737,167 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,453,018 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $130,000 | TotalAmt |
| Program Services | $130,000 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $294,169 | TotalAmt |
| Program Services | $255,124 | ProgramServicesAmt |
| Management And General | $36,172 | ManagementAndGeneralAmt |
| Fundraising | $2,873 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $947,480 | TotalAmt |
| Program Services | $817,786 | ProgramServicesAmt |
| Management And General | $120,152 | ManagementAndGeneralAmt |
| Fundraising | $9,542 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $80,823 | TotalAmt |
| Program Services | $80,823 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $83,109 | TotalAmt |
| Program Services | $71,723 | ProgramServicesAmt |
| Management And General | $10,827 | ManagementAndGeneralAmt |
| Fundraising | $559 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,489,583 | TotalAmt |
| Program Services | $2,300,591 | ProgramServicesAmt |
| Management And General | $182,390 | ManagementAndGeneralAmt |
| Fundraising | $6,602 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,700 | TotalAmt |
| Program Services | $50,700 | ProgramServicesAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $264,282 | TotalAmt |
| Program Services | $249,288 | ProgramServicesAmt |
| Management And General | $14,994 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $398,874 | TotalAmt |
| Program Services | $398,874 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,842 | TotalAmt |
| Program Services | $60,842 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,016,115 | TotalAmt |
| Program Services | $1,016,115 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $883,015 | TotalAmt |
| Program Services | $883,015 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,873 | TotalAmt |
| Program Services | $6,844 | ProgramServicesAmt |
| Management And General | $12,029 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Workshop Expenses | $674,025 | $674,025 | ||
| Property Tax | $290,585 | $289,061 | $1,524 | |
| Other Expenses | $210,764 | $141,736 | $67,787 | $1,241 |
| Repairs & Maintenance | $104,191 | $104,191 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,553 | TotalAmt |
| Program Services | $53,471 | ProgramServicesAmt |
| Management And General | $10,082 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,060,983 | TotalAmt |
| Program Services | $7,584,209 | ProgramServicesAmt |
| Management And General | $455,957 | ManagementAndGeneralAmt |
| Fundraising | $20,817 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $648,048 | BOYAmt |
| EOY | $3,024,112 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $144,403 | BOYAmt |
| EOY | $292,708 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $24,370 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $22,010,461 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,615,538 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $19,394,923 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $75,827 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $792,451 | BOYAmt |
| EOY | $22,811,940 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,084 | BOYAmt |
| EOY | $418,176 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $266,033 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $20,000,000 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,084 | BOYAmt |
| EOY | $20,684,209 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $705,307 | BOYAmt |
| EOY | $79,492 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $54,060 | BOYAmt |
| EOY | $2,048,239 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $759,367 | BOYAmt |
| EOY | $2,127,731 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $792,451 | BOYAmt |
| EOY | $22,811,940 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,676,184 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | -$307,820 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $1,572,534 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,001,406 | CurrentTaxYearAmt |
| Total | $6,573,940 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $5,000 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,453,018 | CurrentTaxYearAmt |
| Total | $3,458,018 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $1,577,534 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,454,424 | CurrentTaxYearAmt |
| Total | $10,031,958 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $158,765 | CurrentTaxYearMinus1YearAmt |
| Total | $158,765 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $750,600 | CurrentTaxYearAmt |
| Total | $750,600 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $158,765 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $750,600 | CurrentTaxYearAmt |
| Total | $909,365 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $9,122,593 | PublicSupportTotal509Amt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $1,577,534 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,454,424 | CurrentTaxYearAmt |
| Total | $10,031,958 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| First5 Years509 | Yes (X) | First5Years509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Form 990, Schedule A, Part III, Section A, Line 1 | FormAndLineReferenceDesc |
| Explanation | The organization received two unusual grants, both related to the AI Risk Mitigation Fund. Both of these were significant, one-off grants. The amounts for the unusual grants are below: 1. $698,741 2. $584,002 | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $17,700,000 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,401,250 | DepreciationAmt |
| Book Value | $16,298,750 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,212,579 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,176,325 | DepreciationAmt |
| Book Value | $3,036,254 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $62,118 | OtherCostOrOtherBasisAmt |
| Depreciation | $14,120 | DepreciationAmt |
| Book Value | $47,998 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $35,764 | OtherCostOrOtherBasisAmt |
| Depreciation | $23,843 | DepreciationAmt |
| Book Value | $11,921 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $19,394,923 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $9,607,167 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $9,607,167 | RevenueSubtotalAmt |
| Other Revenues Not Included | $130,000 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $130,000 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $9,737,167 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $7,930,983 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $7,930,983 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $130,000 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $130,000 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $8,060,983 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part X, Line 2: | The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the Organization may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. Tax benefits recognized in the financial statements from such positions are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified for fiscal year 2025. The Organization files Form 990 in the U.S. federal jurisdiction. The Organization is generally no longer subject to examination by the Internal Revenue Service for years before 2023. |
| Part XI, Line 4b - Other Adjustments: | Reclass Grant Expense to Expenses 130,000. |
| Part XII, Line 4b - Other Adjustments: | Reclass Grant Expense to Expenses 130,000. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | Europe (Including Iceland & Greenland) | RegionTxt |
| Offices | 0 | OfficesCnt |
| Employee | 0 | EmployeeCnt |
| Type Of Activities Conducted | Grantmaking | TypeOfActivitiesConductedTxt |
| Region Total Expenditures | $130,000 | RegionTotalExpendituresAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $130,000 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $130,000 | TotalSpentAmt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp (2 entries)
| RegionRegionTxt | Purpose Of GrantPurposeOfGrantTxt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt | Non Cash AssistanceNonCashAssistanceAmt |
|---|---|---|---|---|
| Europe | General Support | $80,000 | Wire Transfer | $0 |
| Europe | General Support | $50,000 | Wire Transfer | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 2 | Total501c3OrgCnt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | The organization makes foreign grants under written grant agreements that restrict the use of funds to a specified charitable purpose, prohibit lobbying, require the grantee to maintain financial records and account separately for U.S.-source funds, require annual written reports on the use of funds until fully expended, require return of unused funds, and permit the organization to terminate the agreement and recover funds for noncompliance. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Robert Mushkatblat | ||||||||||||||
| Software Engineer | $332,254 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $10,085 | $0 | $342,339 | $0 | $0 | $0 |
| James Babcock | ||||||||||||||
| Software Engineer | $190,000 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $10,834 | $0 | $200,834 | $0 | $0 | $0 |
| Ronny Fernandez | ||||||||||||||
| Campus Generalist | $157,750 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $9,555 | $0 | $167,305 | $0 | $0 | $0 |
| Oliver Habryka | ||||||||||||||
| Executive Director | $150,000 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $8,926 | $0 | $158,926 | $0 | $0 | $0 |
| Miranda Dixon-Luinenburg | ||||||||||||||
| Finance Lead | $143,743 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $143,743 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Form 990 Schedule J Part II, #5 | FormAndLineReferenceDesc |
| Explanation | Miranda Dixon-Luinenburg, an officer of the filing organization, received compensation from an unrelated organization (Center for Applied Rationality). Of the $143,743 compensation reported on Schedule J allocable to Miranda, $8,500 is the amount that the unrelated organization paid Miranda for services rendered to the filing organization. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section B, line 11b | The form 990 was reviewed by Oliver Habryka, Executive Director, and made available to the other members of the board for review by email before filing. |
| Form 990, Part VI, Section B, line 12c | Employees and board members of the organization are required to notify those charged with governance of any conflicts or potential conflicts that arise in the ordinary course of business. |
| Form 990, Part VI, Section B, line 15 | Per the bylaws, the Board is required to review compensation for all officer and management positions. |
| Form 990, Part VI, Section C, line 19 | The organization's governing documents are not listed publically on the website, but the website includes an Intercom contact method in which members of the public can easily contact the team for queries, including to request viewing documents. |
| Form 990, Part VII, Section B, and Part IX, Line 11g | Until March 2025, the organization's programs operated under the fiscal sponsorship of the Center for Applied Rationality (CFAR). In connection with the spin-out, the organization and CFAR entered into a services agreement effective March 27, 2025, under which CFAR provides services to the organization's programs. The organization reimburses CFAR for the labor cost of these services plus an 8% overhead fee. These payments are reported as fees for services on Part IX, line 11g, and CFAR is reported as an independent contractor in Part VII, Section B. CFAR is not a related organization within the meaning of the Form 990 instructions. |
| Form 990, Part IX, line 11g | Fees to The Center For Applied Rationality: Program service expenses 695,376. Management and general expenses 55,129. Fundraising expenses 1,996. Total expenses 752,501. Contractor Wages - Fiscally Sponsored Researchers: Program service expenses 1,442,659. Management and general expenses 114,374. Fundraising expenses 4,140. Total expenses 1,561,173. Other Professional Services - Legal, audit and bookkeeping: Program service expenses 162,556. Management and general expenses 12,887. Fundraising expenses 466. Total expenses 175,909. |
| Form 990, Part IX, Line 11g | In the organization's audited consolidated financial statements, amounts paid to CFAR under this services agreement are presented within salaries and related expenses. For Form 990 purposes these amounts are reported as fees for services on Part IX, line 11g. This is a classification difference only and does not affect total expenses. |
| Form 990, Part XII, Line 2c | 2025 is the first year the organization has undergone a financial statement audit. The audit committee oversaw the audit and approved the financial statements. |
| Amended Tax Return Explanations | 1. Form 990, Part I, lines 15 and 17, and Part IX, lines 5, 7, 9, 10, 11g and 24c: amounts paid to an unrelated organization for staffing services were reclassified from salaries, employee benefits and payroll taxes to fees for services. Total expenses on Part I, line 18 and Part IX, line 25 are unchanged. 2. Form 990, Part VII, Section A: individuals who were not employees of the organization or of a related organization were removed; the five highest compensated employees were re-determined; officer compensation was corrected; and lines 2 and 5 were updated. 3. Form 990, Part VII, Section B: this section was not completed on the original return. The five highest compensated independent contractors and the line 2 count have been added. 4. Form 990, Schedule J, Parts II and III: two individuals were removed; one officer was added, with disclosure in Part III of compensation received from an unrelated organization for services rendered to the organization. 5. Form 990, Schedule A, Part III: (1) Section A, line 1 - two unusual grants totalling $1,282,743 were removed. (2) Section A, line 7b - this line was omitted on the original return. The amended return excludes amounts received from persons other than disqualified persons that exceed the greater of $5,000 or 1% of line 13. 6. The following explanations were added or revised on Form 990, Schedule O: (a) Explanations were added for Part IX, line 11g and for the services agreement described above. (b) Part III, line 4d description was revised. (c) Schedule A, Part VI: the unusual grants were listed. 7. No other parts or schedules were amended. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Lightcone Rose Garden LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2740 Telegraph Avenue | AddressLine1Txt |
| City | Berkeley | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94705 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 884056757 | EIN |
| Primary Activities | Research Venue for Conferences and Seminars | PrimaryActivitiesTxt |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Total Income | $2,096,442 | TotalIncomeAmt |
| End Of Year Assets | $19,692,748 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Lightcone Infrastructure Inc | BusinessNameLine1Txt |
Comments