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Alignment Research Center

EIN 86-3605182 · Covina, CA

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthFair55 out of 100GovernanceGood81 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE ALIGNMENT RESEARCH CENTER IS A NON PROFIT RESEARCH ORGANIZATION WHOSE MISSION IS TO ALIGN FUTURE MACHINE LEARNING SYSTEMS WITH HUMAN INTERESTS.

Income
$5.2 million
Spending
$9.1 million
Spent on programs
94%
Reserves
4.4 months of spending
Largest source of income
donations and private grants, 100%
Employees
38
Volunteers
6
Highest pay
$341,265, president

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Fair: 55 out of 100. Higher than 24% of charities in its peer group (science, $1m to $10m).

  • Reserves

    20 of 35

    Spendable reserves would cover 4.4 months of spending.

  • Debt

    20 of 20

    It owes 11% of what it owns.

  • Living within its means

    0 of 15

    Spending exceeded income by 73% of income.

  • Income trend

    0 of 15

    Income fell 48% on the year before.

  • Spending floor

    15 of 15

    94% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Good: 81 out of 100. Higher than 39% of charities in its peer group (science, $1m to $10m).

  • Independent board

    18 of 25

    2 of 3 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (2)
  1. $1.9 million spent. 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.
  2. $6.6 million spent. 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.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since March 2022.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.