Civic Intelligence

Center for Applied Rationality

EIN 45-3100226 • 501(c)3 • Berkeley, CA

View Organization Page

Profile

Perform and conduct research into individual, collective, and artificial cognition. Do this research by: a) searching for ideas on how to align machine intelligence, and for useful ideas on how to improve the reasoning of both individual humans and groups of humans; b) test whether the ideas for one port to the others; c) test our ideas through targeted educational experiments, research workshops, physical research centres, and online research fora; d) collaborate with external researchers in related fields.

2740 Telegraph AveBerkeley, CA 94705

www.rationality.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

93rd percentile

0.97x

Higher debt load relative to assets than 93% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

92nd percentile

3.55x

Higher debt load relative to revenue than 92% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

5th percentile

-60%

Higher net margin than 5% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

6th percentile

-18%

Faster asset growth than 6% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

9th percentile

-30%

Faster revenue growth than 9% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Down

$23,039,646

Down $4,961,799 (-18%) from 2023

Liabilities

Down

$22,460,859

Down $1,136,387 (-4.8%) from 2023

Net Assets

Down

$578,787

Down $3,825,412 (-87%) from 2023

Operations
Liabilities / Revenue92nd percentileNet Margin5th percentile

Revenue

Down

$6,329,582

Down $2,757,827 (-30%) from 2023

Expenses

Up

$10,154,994

Up $747,781 (+7.9%) from 2023

Net Income

Down

-$3,825,412

Down $3,505,608 (-1096%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth6th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0Assets 2012: $87,524Liabilities 2012: $02012Assets 2013: $33,727Liabilities 2013: $30,000Net Assets 2013: $3,7272013Assets 2014: $127,948Liabilities 2014: $0Net Assets 2014: $127,9482014Assets 2015: $121,177Liabilities 2015: $0Net Assets 2015: $121,1772015Assets 2016: $820,710Liabilities 2016: $205Net Assets 2016: $820,5052016Assets 2017: $1,150,540Liabilities 2017: $18,521Net Assets 2017: $1,132,0192017Assets 2018: $3,628,838Liabilities 2018: $967,536Net Assets 2018: $2,661,3022018Assets 2019: $3,063,201Liabilities 2019: $1,006,580Net Assets 2019: $2,056,6212019Assets 2020: $3,355,803Liabilities 2020: $942,818Net Assets 2020: $2,412,9852020Assets 2021: $4,444,483Liabilities 2021: $1,198,574Net Assets 2021: $3,245,9092021Assets 2022: $26,094,460Liabilities 2022: $21,363,207Net Assets 2022: $4,731,2532022Assets 2023: $28,001,445Liabilities 2023: $23,597,246Net Assets 2023: $4,404,1992023Assets 2024: $23,039,646Liabilities 2024: $22,460,859Net Assets 2024: $578,7872024

Highlighted filing

2024

Assets$23,039,646
Liabilities$22,460,859
Net Assets$578,787
Open 2024 Filing

Operations Trend

Revenue Growth9th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0-$5.0MRevenue 2012: $90,493Expenses 2012: $3,219Net Income 2012: $87,2742012Revenue 2013: $560,681Expenses 2013: $644,478Net Income 2013: -$83,7972013Revenue 2014: $942,162Expenses 2014: $817,941Net Income 2014: $124,2212014Revenue 2015: $905,671Expenses 2015: $920,414Net Income 2015: -$14,7432015Revenue 2016: $1,979,112Expenses 2016: $1,311,803Net Income 2016: $667,3092016Revenue 2017: $2,106,184Expenses 2017: $1,800,171Net Income 2017: $306,0132017Revenue 2018: $3,858,875Expenses 2018: $2,329,592Net Income 2018: $1,529,2832018Revenue 2019: $1,566,753Expenses 2019: $2,171,434Net Income 2019: -$604,6812019Revenue 2020: $2,323,476Expenses 2020: $1,967,112Net Income 2020: $356,3642020Revenue 2021: $4,525,208Expenses 2021: $3,692,284Net Income 2021: $832,9242021Revenue 2022: $11,648,954Expenses 2022: $10,163,623Net Income 2022: $1,485,3312022Revenue 2023: $9,087,409Expenses 2023: $9,407,213Net Income 2023: -$319,8042023Revenue 2024: $6,329,582Expenses 2024: $10,154,994Net Income 2024: -$3,825,4122024

Highlighted filing

2024

Revenue$6,329,582
Expenses$10,154,994
Net Income-$3,825,412
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$23,039,646
Liabilities
$22,460,859
Net assets
$578,787
Revenue
$6,329,582
Expenses
$10,154,994
Net income
-$3,825,412
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.0$22.5$0.58$6.33$10.2$3.83
2023Detailed filing. Detailed filing data is available for this year.$28.0$23.6$4.40$9.09$9.41$0.32
2022Detailed filing. Detailed filing data is available for this year.$26.1$21.4$4.73$11.6$10.2$1.49
2021Detailed filing. Detailed filing data is available for this year.$4.44$1.20$3.25$4.53$3.69$0.83
2020Detailed filing. Detailed filing data is available for this year.$3.36$0.94$2.41$2.32$1.97$0.36
2019Detailed filing. Detailed filing data is available for this year.$3.06$1.01$2.06$1.57$2.17$0.60
2018Detailed filing. Detailed filing data is available for this year.$3.63$0.97$2.66$3.86$2.33$1.53
2017Detailed filing. Detailed filing data is available for this year.$1.15$0.02$1.13$2.11$1.80$0.31
2016Detailed filing. Detailed filing data is available for this year.$0.82$0.00$0.82$1.98$1.31$0.67
2015Detailed filing. Detailed filing data is available for this year.$0.12$0.00$0.12$0.91$0.92$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.13$0.00$0.13$0.94$0.82$0.12
2013Detailed filing. Detailed filing data is available for this year.$0.03$0.03$0.00$0.56$0.64$0.08
2012Summary only. Only limited summary data is available for this year.$0.09$0.00$0.09$0.00$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 21, 2025
Return Version
2024v5.0
Gross Receipts
$6,331,342
Mission and Program Overview

Mission

Perform literature reviews in psychology, cognitive science, and related fields, develop tools based on these reviews that help individuals and groups in a practical way with clear thinking and decision-making, and teach these tools to individuals and groups that show promise in using tools to philanthropic ends.

Perform and conduct research into individual, collective, and artificial cognition. Do this research by: a) searching for ideas on how to align machine intelligence, and for useful ideas on how to improve the reasoning of both individual humans and groups of humans; b) test whether the ideas for one port to the others; c) test our ideas through targeted educational experiments, research workshops, physical research centres, and online research fora; d) collaborate with external researchers in related fields.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$22,817,348$22,026,042▼ $791,306
Cash and Non-Interest-Bearing Accounts$5,135,222$977,077▼ $4,158,145
Accounts Receivable$25,751$19,500▼ $6,251
Prepaid Expenses and Deferred Charges$11,833$13,707▲ $1,874
Savings and Temporary Cash Investments$11,291$3,320▼ $7,971
Total Assets$28,001,445$23,039,646▼ $4,961,799
Liabilities
Mortgage Notes Payable Secured by Investment Property$21,870,032$20,848,988▼ $1,021,044
Accounts Payable and Accrued Expenses$1,433,464$1,479,371▲ $45,907
Deferred Revenue$293,750$132,500▼ $161,250
Other Liabilities$0$0→ $0
Total Liabilities$23,597,246$22,460,859▼ $1,136,387
Net Assets / Fund Balance
Net Assets With Donor Restrictions$2,553,562$542,326▼ $2,011,236
Net Assets Without Donor Restrictions$1,850,637$36,461▼ $1,814,176
Total Net Assets Fund Balance$4,404,199$578,787▼ $3,825,412
Total Liabilities and Net Assets / Fund Balance$28,001,445$23,039,646▼ $4,961,799

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$21,683,980$2,016,107$23,700,087
Land$270,564-$270,564
Equipment$50,040$2,017$52,057
Other Land Buildings$21,458$14,306$35,764
Leasehold Improvements$0$0$0
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ruben BloomTeam LeadFT$165,236$25,019$190,255
Rafe KennedyTeam LeadFT$169,729$9,989$179,718
Robert MushkatblatTeam LeadFT$165,979$4,921$170,900
Ben PaceTeam LeadFT$148,243$9,512$157,755
Raymond ArnoldTeam LeadFT$135,000$13,538$148,538
Charlie Rogers-smithTeam LeadFT$145,686-$145,686
Ronny FernandezTeam LeadFT$100,136$16,311$116,447
Oliver HabrykaTeam LeadFT$93,765$18,129$111,894
Lucas TeixeiraTeam LeadFT$109,433-$109,433
Miranda Dixon-luinenburgTeam LeadFT$105,745-$105,745
James BabcockTeam LeadFT$97,131$5,881$103,012
Anna SalamonPresidentPT$51,163$21,710$72,873

Board Members and Trustees

NameTitle
Divia Caroline EdenBoard Member
Zvi MowshowitzBoard Member

Highest Paid Contractors

ContractorServicesLocationCompensation
Service Leader LLCCleaning ServicesPO BOX 1662, 100 MULBERRY STREET, San Leandro, CA 94577$312,536
Mccarter & English LLPLegal Services4 GATEWAY CENTER, Newmark, NJ 07012$239,201
Revenue and Support

Revenue Composition

Contributions and Grants
$3,057,148
Program Service Revenue
$3,739
Investment Income
$372
Other Revenue
$3,268,323
All Other Contributions
$3,057,148
Change in Net Assets
$-3,825,412

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table4$130,306Fair Market Value (FMV)
Total Noncash Contributions4$130,306-

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,329,582
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$7,817
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$6,337,399
Total Revenue per Form 990
$6,329,582
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$7,720,623
Salaries, Compensation, and Employee Benefits$2,401,793
Grants and Similar Amounts Paid$32,578
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$1,278,976$202,889-$1,481,865
Fees for Services Other$1,116,702$23,021-$1,139,723
Interest$1,082,308--$1,082,308
Depreciation Depletion$933,559--$933,559
Other Salaries and Wages$487,917$77,400-$565,317
Occupancy$410,157--$410,157
Information Technology$296,782$2,995-$299,777
Fees for Services Legal$228,244$52,589-$280,833
Other Employee Benefits$153,400$55,647-$209,047
Office Expenses$208,799$95-$208,894
Payroll Taxes$133,191$12,373-$145,564
Conferences and Meetings$138,626$176-$138,802
Other Expenses$92,260$0$0$92,260
Fees for Services Accounting$39,965$14,271-$54,236
Insurance$29,721$3,314-$33,035
Grants to Domestic Individuals$31,578--$31,578
Travel$22,553$13-$22,566
All Other Expenses$10,615--$10,615
Grants to Domestic Orgs$1,000--$1,000
Total Functional Expenses$9,710,211$444,783$0$10,154,994

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$10,162,811
Expenses per Audited Statements$10,154,994
Total Expenses per Form 990$10,154,994
Expenses Not Reported on Form 990$7,817
Expenses Not Reported on Financial Statements$0
Other Expense Adjustments$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

“The organization does not have this type of committee.”

Form 990, Part VI, Section B, Line 11B

“The form is reviewed by members of the board prior to submission.”

Form 990, Part VI, Section C, Line 19

“The form 990 is made available to the public via guidestar. The governing documents are made available to the public upon reasonable request.”

Filing and Contact Details

Filer

Filer Name
Center for Applied Rationality
EIN
45-3100226
Phone
5105427915
Address
2740 TELEGRAPH AVE, BERKELEY, CA 94705

Signing Officer

Name
Rosemary James
Title
Finance Lead
Phone
5109370526
Signed
2025-08-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jackson Carroll
Formed
2011
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
2
Employees
24
Volunteers
2

Preparer

Firm
Easy Office Dba Jitasa
Address
1120 S RACKHAM WAY SUITE 300, MERIDIAN, ID 83642
Preparer
Jeremy Cork
Phone
2082874777
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Payroll service fees, legal fees, contractor fees - non workshop, maintenance and repairs, cleaning services.”

Financial Statement Notes

Schedule D, Part X, Line 2

“The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the organization may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of that position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for fiscal year 2024. The organization files form 990 in the u.s. Federal jurisdiction. The organization is generally no longer subject to examination by the internal revenue service for years before 2021.”

Raw XML AppendixShowing 400 of 692 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0PERFORM AND CONDUCT RESEARCH INTO INDIVIDUAL, COLLECTIVE, AND ARTIFICIAL COGNITION. DO THIS RESEARCH BY: A) SEARCHING FOR IDEAS ON HOW TO ALIGN MACHINE INTELLIGENCE, AND FOR USEFUL IDEAS ON HOW TO IMPROVE THE REASONING OF BOTH INDIVIDUAL HUMANS AND GROUPS OF HUMANS; B) TEST WHETHER THE IDEAS FOR ONE PORT TO THE OTHERS; C) TEST OUR IDEAS THROUGH TARGETED EDUCATIONAL EXPERIMENTS, RESEARCH WORKSHOPS, PHYSICAL RESEARCH CENTRES, AND ONLINE RESEARCH FORA; D) COLLABORATE WITH EXTERNAL RESEARCHERS IN RELATED FIELDS.
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IRS990/Desc0RESEARCH ACTIVITIES (LIGHTCONE PROJECT): OUR RESEARCH ACTIVITIES CONSIST OF THEORETICAL AND EMPIRICAL INVESTIGATIONS BY STAFF, PRESENTED IN INTERNAL COLLOQUIA, LONGITUDINAL STUDIES, RESEARCH REPORTS, AND MORE. MOST OF THESE OCCUR UNDER THE "LIGHTCONE" PROJECT BRAND. WE ALSO HOST THE ONLINE RESEARCH FORUMS, LESSWRONG AND THE ALIGNMENT FORUM, WHERE STAFF FROM CFAR AND OTHER ACADEMIC AND RESEARCH ORGANISATIONS SHARE AND DISCUSS RESEARCH PROGRESS VIA: TECHNICAL REPORTS, BLOG POSTS, AND DRAFT PAPERS, IN THE FIELDS OF: PSYCHOLOGY, COMPUTER SCIENCE, ECONOMICS, RATIONALITY, AND AI. CFAR OPERATES A RESEARCH CENTER AND OFFICE WHICH RUNS SEMINARS AND VISITOR PROGRAMS FOR RESEARCHERS FROM BOTH THE ORGANISATION AND OTHER GROUPS, UNIVERSITIES AND INSTITUTES BASED IN THE AREA. IN 2022 CFAR ACQUIRED THE ROSE GARDEN INN PROPERTY TO EXPAND ITS RESEARCH CENTER OPERATIONS. CFAR ALSO RUNS RESEARCH RETREATS FOR STAFF AND INVITED GUESTS, WHO SPEND SUSTAINED EFFORT IN THIS LOCATION OVER 1-2 WEEKS ANSWERING QUESTIONS ABOUT E.G. THE NATURE OF INTELLIGENCE.
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IRS990/Form990PartVIISectionAGrp/PersonNm2ROBERT MUSHKATBLAT
IRS990/Form990PartVIISectionAGrp/PersonNm3BEN PACE
IRS990/Form990PartVIISectionAGrp/PersonNm4RAYMOND ARNOLD
IRS990/Form990PartVIISectionAGrp/PersonNm5CHARLIE ROGERS-SMITH
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IRS990/Form990PartVIISectionAGrp/PersonNm9MIRANDA DIXON-LUINENBURG
IRS990/Form990PartVIISectionAGrp/PersonNm10JAMES BABCOCK
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IRS990/Form990PartVIISectionAGrp/PersonNm12DIVIA CAROLINE EDEN
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IRS990/MissionDesc0PERFORM AND CONDUCT RESEARCH INTO INDIVIDUAL, COLLECTIVE, AND ARTIFICIAL COGNITION. DO THIS RESEARCH BY: A) SEARCHING FOR IDEAS ON HOW TO ALIGN MACHINE INTELLIGENCE, AND FOR USEFUL IDEAS ON HOW TO IMPROVE THE REASONING OF BOTH INDIVIDUAL HUMANS AND GROUPS OF HUMANS; B) TEST WHETHER THE IDEAS FOR ONE PORT TO THE OTHERS; C) TEST OUR IDEAS THROUGH TARGETED EDUCATIONAL EXPERIMENTS, RESEARCH WORKSHOPS, PHYSICAL RESEARCH CENTRES, AND ONLINE RESEARCH FORA; D) COLLABORATE WITH EXTERNAL RESEARCHERS IN RELATED FIELDS.
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IRS990/PrincipalOfficerNm0JACKSON CARROLL
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IRS990/ProgSrvcAccomActy2Grp/Desc0MAIN WORKSHOPS & RESEARCH - CFAR HAS PERFORMED LITERATURE REVIEWS IN PSYCHOLOGY, COGNITIVE SCIENCE, AND RELATED FIELDS IN ORDER TO DEVELOP A RANGE OF MENTAL TECHNIQUES DESIGNED TO HELP IMPROVE CLARITY OF THINKING AND DECISION-MAKING, AND INCREASE INTERNAL ALIGNMENT TOWARDS GOALS. OUR WORKSHOPS ARE 4-DAY IMMERSIVE PROGRAMS DESIGNED TO TEACH PARTICIPANTS THESE TECHNIQUES IN A PRACTICAL WAY. THE WORKSHOP CONSISTS MOSTLY OF LECTURES AND EXERCISES, AS WELL AS OPPORTUNITIES FOR PARTICIPANTS TO TRAIN EACH OTHER ON THE TECHNIQUES.
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