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Nonprofiteer
← LIGHTCONE INFRASTRUCTURE INC

Form 990 for tax year 2025

Filed by LIGHTCONE INFRASTRUCTURE INC.

What the amendment changed

Compared with the return it replaced , filed 17 June 2026. matched by us Only the Part I totals and the names listed in Part VII are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Listed only on the earlier return

  • Rafe Kennedy
  • Ruben Bloom

Listed only on the later return

  • Lauren Manguikian

Totals

Total revenue
$9,737,167
Total expenses
$8,060,983
Contributions and grants received
$6,284,149
Grants paid
$130,000
Program service revenue
$3,435,167
Investment income
$0
Other revenue
$17,851
Total assets, end of year
$22,811,940
Total liabilities, end of year
$20,684,209
Net assets or fund balances, end of year
$2,127,731
Program services expenses (Part IX)
$7,584,209
Management and general expenses
$455,957
Fundraising expenses
$20,817
Program service expenses (Part III)
$7,584,209

Program services were 94.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $6,284,149

  • 1g · Noncash contributions included above

    $5,528

  • 2a · Program service revenue: Lighthaven

    total $2,558,755 · related or exempt $2,558,755

  • 2b · Program service revenue: Consulting Services

    total $543,889 · related or exempt $543,889

  • 2c · Program service revenue: Reimbursements

    total $332,523 · related or exempt $332,523

  • 11a · Other revenue: Miscellaneous Revenue

    total $15,241 · related or exempt $15,241

  • 11b · Other revenue: Book Sales

    total $2,610 · related or exempt $2,610

  • 11e · Other revenue, total

    $17,851

Functional expenses

Part IX, the statement of functional expenses.

  • 3 · Grants to foreign organizations and individuals

    total $130,000 · program services $130,000

  • 5 · Compensation of officers, directors and key employees

    total $294,169 · program services $255,124 · management and general $36,172 · fundraising $2,873

  • 7 · Other salaries and wages

    total $947,480 · program services $817,786 · management and general $120,152 · fundraising $9,542

  • 9 · Other employee benefits

    total $80,823 · program services $80,823

  • 10 · Payroll taxes

    total $83,109 · program services $71,723 · management and general $10,827 · fundraising $559

  • 11g · Fees: other

    total $2,489,583 · program services $2,300,591 · management and general $182,390 · fundraising $6,602

  • 13 · Office expenses

    total $50,700 · program services $50,700

  • 14 · Information technology

    total $264,282 · program services $249,288 · management and general $14,994

  • 16 · Occupancy

    total $398,874 · program services $398,874

  • 17 · Travel

    total $60,842 · program services $60,842

  • 20 · Interest

    total $1,016,115 · program services $1,016,115

  • 22 · Depreciation, depletion and amortization

    total $883,015 · program services $883,015

  • 23 · Insurance

    total $18,873 · program services $6,844 · management and general $12,029

  • 24a · Other expenses: Workshop Expenses

    total $674,025 · program services $674,025

  • 24b · Other expenses: Property Tax

    total $290,585 · program services $289,061 · management and general $1,524

  • 24c · Other expenses: Other Expenses

    total $210,764 · program services $141,736 · management and general $67,787 · fundraising $1,241

  • 24d · Other expenses: Repairs & Maintenance

    total $104,191 · program services $104,191

  • 24e · All other expenses

    total $63,553 · program services $53,471 · management and general $10,082

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $648,048 · end of year $3,024,112

  • 4 · Accounts receivable

    beginning of year $144,403 · end of year $292,708

  • 9 · Prepaid expenses and deferred charges

    end of year $24,370

  • 10a · Land, buildings and equipment: cost or other basis

    $22,010,461

  • 10b · Land, buildings and equipment: accumulated depreciation

    $2,615,538

  • 10c · Land, buildings and equipment, net

    beginning of year $0 · end of year $19,394,923

  • 15 · Other assets

    beginning of year $0 · end of year $75,827

  • 17 · Accounts payable and accrued expenses

    beginning of year $33,084 · end of year $418,176

  • 19 · Deferred revenue

    end of year $266,033

  • 23 · Secured mortgages and notes payable

    end of year $20,000,000

  • 27 · Net assets without donor restrictions

    beginning of year $705,307 · end of year $79,492

  • 28 · Net assets with donor restrictions

    beginning of year $54,060 · end of year $2,048,239

Mission and programs · 2025

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.

  • 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.

As filed on the 2025 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Oliver Habryka

    Executive Director

    Total calculated
    $158,926
    From this org
    $150,000
    From related orgs
    $0
    Other
    $8,926
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $150,000
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $8,926
    Filer's total
    $158,926

  • Matthew Gray

    Director

    Total calculated
    $0
    Hours/week
    1

  • Daniel Kokotajlo

    Director

    Total calculated
    $0
    Hours/week
    1

  • Miranda Dixon-Luinenburg

    Finance Lead

    Total calculated
    $143,743
    From this org
    $143,743
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $143,743
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $143,743

  • Robert Mushkatblat

    Software Engineer

    Total calculated
    $342,339
    From this org
    $332,254
    From related orgs
    $0
    Other
    $10,085
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $332,254
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $10,085
    Filer's total
    $342,339

  • James Babcock

    Software Engineer

    Total calculated
    $200,834
    From this org
    $190,000
    From related orgs
    $0
    Other
    $10,834
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $190,000
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $10,834
    Filer's total
    $200,834

  • Ronny Fernandez

    Campus Generalist

    Total calculated
    $167,305
    From this org
    $157,750
    From related orgs
    $0
    Other
    $9,555
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $157,750
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $9,555
    Filer's total
    $167,305

  • Raymond Arnold

    Software Engineer

    Total calculated
    $144,147
    From this org
    $134,209
    From related orgs
    $0
    Other
    $9,938
    Hours/week
    40

  • Lauren Manguikian

    Campus Generalist

    Total calculated
    $118,651
    From this org
    $109,400
    From related orgs
    $0
    Other
    $9,251
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

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.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • Lightcone Rose Garden LLC

    Research Venue for Conferences and Seminars · CA · income $2,096,442 · assets $19,692,748

    Directly controlled by Lightcone Infrastructure Inc

Provenance

Return type
form_990
Tax year
2025
Filed
20 August 2026
IRS schema version
2025v4.2
Source object
202642369349300764

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