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Cambridge Boston Alignment Initiative Inc

EIN 92-1463153 · Cambridge, MA

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

LegitimacyPassesRegistration and standingFinancial healthGood75 out of 100GovernanceFair55 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE PURPOSE OF THIS CORPORATION, AS SET FORTH IN ITS AMENDED AND RESTATED CERTIFICATE OF INCORPORATION, IS TO ENGAGE IN CHARITABLE, EDUCATIONAL, AND SCIENTIFIC ACTIVITIES WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED, OR THE CORRESPONDING PROVISION OF ANY FUTURE UNITED STATES INTERNAL REVENUE LAW (THE "CODE"), INCLUDING PRIMARILY CONDUCTING RESEARCH WITHIN THE MEANING OF CODE SECTION 501(C)(3).

Income
$2.0 million
Spending
$1.1 million
Spent on programs
91%
Reserves
1.4 months of spending
Largest source of income
donations and private grants, 99%
Employees
20
Volunteers
15
Highest pay
$38,440, treasurer until june

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

Good: 75 out of 100. Higher than 58% of charities in its peer group (education, $1m to $10m).

  • Reserves

    10 of 35

    Spendable reserves would cover 1.4 months of spending.

  • Debt

    20 of 20

    It owes 10% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 44% of income.

  • Income trend

    15 of 15

    Income rose 31% on the year before.

  • Spending floor

    15 of 15

    91% of spending went to programs and raising each dollar of donations cost 1 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

Fair: 55 out of 100. Higher than 13% of charities in its peer group (education, $1m to $10m).

  • Independent board

    0 of 25

    2 of 2 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no 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 (4)
  1. $346,335 spent. THE AI SAFETY STUDENT TEAM (AISST) - IS COMPRISED OF A STUDENT-LED BOARD OF ABOUT 12 MEMBERS AND A WIDER COMMUNITY OF APPROXIMATELY 75-100 STUDENT GROUP MEMBERS WHO ATTEND REGULAR AI SAFETY READING/DISCUSSION GROUPS, WORK OUT OF THE OFFICE, ATTEND AISST WORKSHOPS, AND COLLABORATE ON AI SAFETY RESEARCH, FACILITATED BY THE SPACE, RESOURCES, AND NETWORKING OPPORTUNITIES PROVIDED BY AISST. THE STUDENTS ALSO RUN AI SAFETY INTRODUCTORY FELLOWSHIPS FOR APPROXIMATELY 100 ADDITIONAL PARTICIPANTS EACH SEMESTER (APPROXIMATELY 250 INDIVIDUALS PER YEAR, INCLUDING THE SCALED DOWN VERSION OVER THE SUMMER).
  2. $333,883 spent. MIT AI ALIGNMENT (MAIA)- IS COMPRISED OF A STUDENT-LED BOARD OF ABOUT 5 MEMBERS AND A WIDER COMMUNITY OF APPROXIMATELY 50-65 STUDENT GROUP MEMBERS WHO ATTEND REGULAR AI SAFETY READING/DISCUSSION GROUPS, WORK OUT OF THE OFFICE, ATTEND MAIA WORKSHOPS, AND COLLABORATE ON AI SAFETY RESEARCH, FACILITATED BY THE SPACE, RESOURCES, AND NETWORKING OPPORTUNITIES PROVIDED BY MAIA. THE STUDENTS ALSO RUN AI SAFETY INTRODUCTORY FELLOWSHIPS FOR APPROXIMATELY 50-75 ADDITIONAL PARTICIPANTS EACH SEMESTER (APPROXIMATELY 125 INDIVIDUALS PER YEAR).
  3. $175,871 spent. GENERAL PROGRAM - CBAI SUPPORTS AND ACCELERATES STUDENTS AND INDEPENDENT RESEARCHERS INTERESTED IN PURSUING CAREERS IN AI SAFETY BY RUNNING AND FACILITATING WORKSHOPS, SPEAKER SERIES, AND OTHER EVENTS AND PROGRAMS THAT FURTHER ITS MISSION. CBAI RAN APPROXIMATELY 10 PUBLIC TALKS ON AI SAFETY, REGULAR ML FOR ALIGNMENT BOOTCAMP SESSIONS DURING THE ACADEMIC YEAR, AND PERIODIC NETWORKING SOCIALS, AMONGST OTHER EVENTS.
  4. $147,808 spent. OTHER PROGRAM

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 October 13, 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 October 13, 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 October 13, 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 October 13, 2026.

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

    Recognized by the IRS since November 2023.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 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 21, 2026.

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