- Revenue 2024
- $5,219,369
- Expenses 2024
- $9,054,183
Program services were 94.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- NTEE code
- U40
- Classification
- 2800
- Street
- 440 N BARRANCA AVE 9807
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
Mission and programs · 2024
Mission
THE ALIGNMENT RESEARCH CENTER IS A NON PROFIT RESEARCH ORGANIZATION WHOSE MISSION IS TO ALIGN FUTURE MACHINE LEARNING SYSTEMS WITH HUMAN INTERESTS.
Activities or mission (Part I)
ALIGNING FUTURE MACHINE LEARNING SYSTEMS WITH HUMAN INTERESTS.
-
THE THEORY TEAM ACHIEVED SEVERAL SIGNIFICANT MILESTONES INCLUDING (I) PUBLISHING THE FIRST EMPIRICAL PAPER ON LOW PROBABILITY ESTIMATION IN LANGUAGE MODELS, ALONGSIDE ADDITIONAL PUBLICATIONS ON BACKDOOR DEFENSE, LEARNABILITY AND OBFUSCATION, AND HEURISTIC ESTIMATION METHODOLOGIES, (II) RELEASING A UNIFIED RESEARCH VISION DOCUMENT ARTICULATING THE THEORETICAL FRAMEWORK UNDERLYING THE TEAM'S RESEARCH PROGRAM, AND (III) EXPANDING RESEARCH CAPACITY BY HIRING THREE FULL-TIME RESEARCHERS AND HOSTING APPROXIMATELY EIGHT VISITING RESEARCHERS.
Expenses $1,880,951
-
EVALUATIONS (DISCONTINUED): PRIOR TO COMPLETING THE SPIN OUT IN MAY, THE EVALUATIONS TEAM HAD A NUMBER OF ACHIEVEMENTS INCLUDING (I) DEVELOPING AND PUBLISHING A SUITE OF RESOURCES AND METHODOLOGIES FOR CONDUCTING EVALUATIONS OF AI SYSTEM AUTONOMY, (II) EXPANDING THE ENGINEERING TEAM LEADING TO THE PUBLICATION OF AN OPEN-SOURCE SOFTWARE PLATFORM FOR CONDUCTING AUTONOMY EVALUATIONS, (III) SUPPORTING THE DEVELOPMENT OF INDUSTRY-STANDARD RISK MANAGEMENT POLICIES AT MULTIPLE ORGANIZATIONS INCLUDING ANTHROPIC AND GOOGLE DEEPMIND.
Expenses $6,639,582 · Grants $4,553,935
As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.
Officers and directors · 2024
As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
Jacob HiltonJACOB HILTON
PRESIDENT
- Total calculated
- $341,265
- From this org
- $328,284
- From related orgs
- $0
- Other
- $12,981
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $328,284
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $12,981
- Filer's total
- $341,265
-
Buck ShlegerisBUCK SHLEGERIS
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 0.25
-
Benjamin HoskinBENJAMIN HOSKIN
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 0.25
-
Paul ChristianoPAUL CHRISTIANO
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 0.25
-
Daniel DeweyDANIEL DEWEY
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 0.25
-
Kyle ScottKYLE SCOTT
TREASURER/SECRETARY
- Total calculated
- $235,704
- From this org
- $94,127
- From related orgs
- $141,577
- Other
- $0
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $94,127 + $141,577 related
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $0
- Filer's total
- $94,127 + $141,577 related
-
Mark XuMARK XU
RESEARCHER
- Total calculated
- $203,422
- From this org
- $197,284
- From related orgs
- $0
- Other
- $6,138
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $197,284
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $6,138
- Filer's total
- $203,422
-
Eric NeymanERIC NEYMAN
RESEARCHER
- Total calculated
- $246,023
- From this org
- $239,060
- From related orgs
- $0
- Other
- $6,963
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $239,060
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $6,963
- Filer's total
- $246,023
-
Victor LecomteVICTOR LECOMTE
RESEARCHER
- Total calculated
- $141,263
- From this org
- $137,366
- From related orgs
- $0
- Other
- $3,897
- Hours/week
- 40
-
Lucas Jun Koba SatoLUCAS JUN KOBA SATO
MEMBER OF TECHNICAL STAFF
- Total calculated
- $126,696
- From this org
- $122,301
- From related orgs
- $0
- Other
- $4,395
- Hours/week
- 40
-
David MatolsciDAVID MATOLSCI
RESEARCHER
- Total calculated
- $207,487
- From this org
- $200,337
- From related orgs
- $0
- Other
- $7,150
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $200,337
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $7,150
- Filer's total
- $207,487
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. Earlier years are each on their own filing page.
Filings
-
2024
- Revenue
- $5,219,369
- Expenses
- $9,054,183
- Contributions
- $5,219,333
- Grants paid
- $4,553,935
-
2023
- Revenue
- $10,043,597
- Expenses
- $6,272,135
- Contributions
- $10,043,543
- Grants paid
- $0
-
2022
- Revenue
- $4,466,022
- Expenses
- $1,425,170
- Contributions
- $4,466,000
- Grants paid
- $262,000
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Other returns filed
-
2021 · 990
- Revenue
- $475,650
- Expenses
- $153,352
- Assets (EOY)
- $323,598
Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.
Grants made
-
MODEL EVALUATION AND THREAT RESEARCH INC
$4,477,169
2024 PROGRAM SPIN-OFF
Grants received
-
EFFECTIVE VENTURES FOUNDATION USA
$1,500,000
2022 GENERAL NONPROFIT SUPPORT
-
SILICON VALLEY COMMUNITY FOUNDATION
$1,401,000
2023 Sciences
-
VANGUARD CHARITABLE ENDOWMENT PROGRAM
$1,000,000
2023 FOR RECIPIENT'S EXEMPT PURPOSE
-
$400,000
2023 GENERAL OPERATING SUPPORT
-
2022 FOR RECIPIENT'S EXEMPT PURPOSE
-
$147,000
2024 FUND CHARITABLE ACTIVITIES
-
EFFECTIVE VENTURES FOUNDATION USA
$100,000
2023 RESEARCH ON AI SAFETY
-
2023 For grant recipient's exempt purposes
-
2022 RESEARCH AND COLLABORATION ON AI ALIGNMENT
-
2024 Sciences
The 10 largest by cash amount. The API serves every itemized grant.
Related organizations
From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.
Declared on its 2024 return
-
MODEL EVALUATION AND THREAT RESEARCH INC
501(C)(3) · AI SYSTEMS RESEARCH · CA
Declared as related by
-
MODEL EVALUATION AND THREAT RESEARCH
On its 2024 return
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Listed as of 13 October 2026, under deductibility PC.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 13 October 2026 and read 1 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.