2026-08-24T10:08:08-05:00 2025-12-31 334797859 BLACKSMITH CPA 2629 S BLUEGRASS DR NAMPA ID 83686 990 2025-01-01 920861538 Lightcone Infrastructure Inc LIGH 5105427915 2740 Telegraph Avenue Berkeley CA 94705 Miranda Dixon-Luinenburg Finance Lead 5105427915 2026-08-20 1 BRYCE MORRISON P02154746 5128256667 2025 2025-03-06 01:10:19Z X Miranda Dixon-Luinenburg 2740 Telegraph Avenue Berkeley CA 94705 9737167 0 X https://www.lightconeinfrastructure.com/ X 2022 CA 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. 3 2 9 50 0 0 1572534 6284149 5000 3435167 0 0 0 17851 1577534 9737167 328765 130000 0 0 134626 1405581 0 0 20817 354826 6525402 818217 8060983 759317 1676184 792451 22811940 33084 20684209 759367 2127731 X 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. 0 0 4276972 2096442 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. 2402035 130000 1356352 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. 905202 224 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. 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. 7584209 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 42 0 1 9 1 0 0 0 0 0 0 0 0 0 0 0 0 X 3 2 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 1 0 CA X MIRANDA DIXON-LUINENBURG 5105427915 2740 Telegraph Avenue Berkeley CA 94705 X Oliver Habryka Executive Director 40.00 X X 150000 0 8926 Matthew Gray Director 1.00 X 0 0 0 Daniel Kokotajlo Director 1.00 X 0 0 0 Miranda Dixon-Luinenburg Finance Lead 40.00 X 143743 0 0 Robert Mushkatblat Software Engineer 40.00 X 332254 0 10085 James Babcock Software Engineer 40.00 X 190000 0 10834 Ronny Fernandez Campus Generalist 40.00 X 157750 0 9555 Raymond Arnold Software Engineer 40.00 X 134209 0 9938 Lauren Manguikian Campus Generalist 40.00 X 109400 0 9251 1217356 0 58589 7 0 1 1 Center For Applied Rationality 2740 Telegraph Ave Berkeley CA 94705 Staffing and Administration 752501 ServiceLeader LLC PO Box 1662 San Leandro CA 94577 Event and Hospitality 262008 David Lorell 1809 Derby St Apt B Berkeley CA 94703 Sponsored Research 210000 John Wentworth 1390 Market St 2902 San Francisco CA 94102 Sponsored Research 200000 Zachary S Perlman 2412 Martin Luther King Jr Way Berkeley CA 94704 Research Services 117000 7 6284149 5528 6284149 Lighthaven 900099 2558755 2558755 Consulting Services 541610 543889 543889 Reimbursements 900099 332523 332523 3435167 Miscellaneous Revenue 900099 15241 15241 Book Sales 900099 2610 2610 17851 9737167 3453018 0 0 X 130000 130000 294169 255124 36172 2873 947480 817786 120152 9542 80823 80823 83109 71723 10827 559 2489583 2300591 182390 6602 50700 50700 264282 249288 14994 398874 398874 60842 60842 1016115 1016115 883015 883015 18873 6844 12029 Workshop Expenses 674025 674025 Property Tax 290585 289061 1524 Other Expenses 210764 141736 67787 1241 Repairs & Maintenance 104191 104191 63553 53471 10082 8060983 7584209 455957 20817 648048 3024112 144403 292708 24370 22010461 2615538 0 19394923 0 75827 792451 22811940 33084 418176 266033 20000000 33084 20684209 X 705307 79492 54060 2048239 759367 2127731 792451 22811940 1676184 -307820 0 X X 0 1 X 1 0 X 1572534 5001406 6573940 5000 3453018 3458018 1577534 8454424 10031958 158765 158765 750600 750600 158765 750600 909365 9122593 1577534 8454424 10031958 X Form 990, Schedule A, Part III, Section A, Line 1 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 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 17700000 1401250 16298750 4212579 1176325 3036254 62118 14120 47998 35764 23843 11921 19394923 X 9607167 0 9607167 130000 130000 9737167 7930983 0 7930983 130000 130000 8060983 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. 1 Europe (Including Iceland & Greenland) 0 0 Grantmaking 130000 0 0 0 0 0 0 130000 0 130000 Europe General Support 80000 Wire Transfer 0 Europe General Support 50000 Wire Transfer 0 2 0 0 0 0 0 0 Part I, Line 2: 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. X 0 0 0 0 0 0 0 0 0 Robert Mushkatblat Software Engineer 332254 0 0 0 0 0 0 0 10085 0 342339 0 0 0 James Babcock Software Engineer 190000 0 0 0 0 0 0 0 10834 0 200834 0 0 0 Ronny Fernandez Campus Generalist 157750 0 0 0 0 0 0 0 9555 0 167305 0 0 0 Oliver Habryka Executive Director 150000 0 0 0 0 0 0 0 8926 0 158926 0 0 0 Miranda Dixon-Luinenburg Finance Lead 143743 0 0 0 0 0 0 0 0 0 143743 0 0 0 Form 990 Schedule J Part II, #5 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. 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. Lightcone Rose Garden LLC 2740 Telegraph Avenue Berkeley CA 94705 884056757 Research Venue for Conferences and Seminars CA 2096442 19692748 Lightcone Infrastructure Inc