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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 92-0861538

LIGHTCONE INFRASTRUCTURE INC

Tax-exempt · BERKELEY, CA 94705

Financials

$9.7M$8.1M2025
Revenue Expenses · by fiscal year end
Financials of LIGHTCONE INFRASTRUCTURE INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990 (amended)$9,737,167$8,060,983$1,676,184$22,811,940$20,684,209$2,127,731
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$6,284,149
Program service revenue
$3,435,167
Investment income
$0
Other revenue
$17,851

Expenses

Grants and similar amounts paid
$130,000
Compensation of officers, directors and key employees
$294,169
Other salaries and wages
$947,480
Salaries, compensation and benefits (total)
$1,405,581
Professional fundraising fees
$0
Occupancy
$398,874
Travel
$60,842
Depreciation
$883,015
Program services (functional)
$7,584,209
Management and general (functional)
$455,957
Fundraising (functional)
$20,817

Balance sheet and other

Total assets, start of year
$792,451
Total assets, end of year
$22,811,940
Total liabilities, end of year
$20,684,209
Net assets, end of year
$2,127,731
Land, buildings and equipment
$19,394,923
Net assets without donor restrictions
$79,492
Net assets with donor restrictions
$2,048,239
Gross receipts
$9,737,167
Employees
9
Volunteers
50
Year formed
2022
State of legal domicile
CA

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.

NameTitleHours / weekCompensationOther / benefits
Robert MushkatblatSoftware Engineer
Highest-paid employee
40$332,254$10,085
James BabcockSoftware Engineer
Highest-paid employee
40$190,000$10,834
Ronny FernandezCampus Generalist
Highest-paid employee
40$157,750$9,555
Oliver HabrykaExecutive Director
Trustee or director, Officer
40$150,000$8,926
Raymond ArnoldSoftware Engineer
Highest-paid employee
40$134,209$9,938
Miranda Dixon-LuinenburgFinance Lead
Officer
40$143,743$0
Lauren ManguikianCampus Generalist
Highest-paid employee
40$109,400$9,251
Matthew GrayDirector
Trustee or director
1$0$0
Daniel KokotajloDirector
Trustee or director
1$0$0

Address and contacts

Address (IRS master file)
2740 TELEGRAPH AVE, BERKELEY, CA 94705-1131
Mailing address (990-N for 2023)
2740 Telegraph Avenue, Berkeley CA 94705
Principal officer (990 for 2025)
Miranda Dixon-Luinenburg, 2740 Telegraph Avenue, Berkeley, CA 94705
Principal officer (990-N for 2023)
Oliver Habryka, 2412 MLK JR WAY, Berkeley CA 94704
Signed the 990
Miranda Dixon-Luinenburg, Finance Lead
Phone
(510) 542-7915
Return prepared by
BLACKSMITH CPA

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.

990 for the year ended December 31, 2025

Program accomplishments

  • 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.
    Expenses $4,276,972 · revenue $2,096,442
  • 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.
    Expenses $2,402,035 · grants $130,000 · revenue $1,356,352
  • 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.
    Expenses $905,202 · revenue $224
  • 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.

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990-N on file

IRS record

EIN
92-0861538
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2023
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Education (B99)
Assets (IRS master file)
$22,811,940
Income (IRS master file)
$9,737,167

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025–––IRS
990December 2024–––IRS
990-N for 2023
Officer: Oliver Habryka
December 31, 2023≤ $50,000 receipts––e-Postcard

990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.

Questions about LIGHTCONE INFRASTRUCTURE INC

What is the EIN of LIGHTCONE INFRASTRUCTURE INC?
The employer identification number (EIN) of LIGHTCONE INFRASTRUCTURE INC is 92-0861538.
Is LIGHTCONE INFRASTRUCTURE INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
Are donations to LIGHTCONE INFRASTRUCTURE INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does LIGHTCONE INFRASTRUCTURE INC 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 LIGHTCONE INFRASTRUCTURE INC 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 LIGHTCONE INFRASTRUCTURE INC 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 LIGHTCONE INFRASTRUCTURE INC?
The 990 for the year ended December 31, 2025 names Miranda Dixon-Luinenburg.
Who are the officers and directors of LIGHTCONE INFRASTRUCTURE INC?
The 990 for the year ended December 31, 2025 lists 9 people; 7 received compensation from the organization, the highest $332,254 (Robert Mushkatblat, Software Engineer).
How much revenue does LIGHTCONE INFRASTRUCTURE INC have?
On its 990 for the year ended December 31, 2025 it reported revenue of $9,737,167, expenses of $8,060,983 and total assets of $22,811,940 at year end.

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