Civic Intelligence

Center for AI Safety Inc

EIN 88-1751310 • 501(c)3 • San Francisco, CA

Profile

to reduce societal-scale risks associated with artificial intelligence AI by advancing safety research, building the field of AI safety researchers, and promoting safety standards.

555 Montgomery Street Suite 1501San Francisco, CA 94111

www.safe.ai

Siviq Scores

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

Liabilities / Assets

37th percentile

0.08x

Higher debt load relative to assets than 37% of similar nonprofits.

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

Liabilities / Revenue

32nd percentile

0.10x

Higher debt load relative to revenue than 32% of similar nonprofits.

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

Net Margin

81st percentile

30%

Higher net margin than 81% of similar nonprofits.

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

Top Officer Pay

80th percentile

$321,283

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 3.1% of source-year revenue.

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

Asset Growth

11th percentile

-9.7%

Faster asset growth than 11% of similar nonprofits.

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

Revenue Growth

7th percentile

-36%

Faster revenue growth than 7% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets37th percentile

Assets

Down

$12,638,754

Down $1,350,745 (-9.7%) from 2023

Liabilities

Down

$1,029,036

Down $4,422,223 (-81%) from 2023

Net Assets

Up

$11,609,718

Up $3,071,478 (+36%) from 2023

Operations
Liabilities / Revenue32nd percentileNet Margin81st percentile

Revenue

Down

$10,235,085

Down $5,854,106 (-36%) from 2023

Expenses

Down

$7,163,607

Down $970,842 (-12%) from 2023

Net Income

Down

$3,071,478

Down $4,883,264 (-61%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth11th percentile

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

$15M$10M$5.0M$0Assets 2022: $5,943,414Liabilities 2022: $100,114Net Assets 2022: $5,843,3002022Assets 2023: $13,989,499Liabilities 2023: $5,451,259Net Assets 2023: $8,538,2402023Assets 2024: $12,638,754Liabilities 2024: $1,029,036Net Assets 2024: $11,609,7182024

Highlighted filing

2024

Assets$12,638,754
Liabilities$1,029,036
Net Assets$11,609,718
Open 2024 Filing

Operations Trend

Revenue Growth7th percentile

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

$20M$15M$10M$5.0M$0Revenue 2022: $6,660,060Expenses 2022: $816,760Net Income 2022: $5,843,3002022Revenue 2023: $16,089,191Expenses 2023: $8,134,449Net Income 2023: $7,954,7422023Revenue 2024: $10,235,085Expenses 2024: $7,163,607Net Income 2024: $3,071,4782024

Highlighted filing

2024

Revenue$10,235,085
Expenses$7,163,607
Net Income$3,071,478
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$12,638,754
Liabilities
$1,029,036
Net assets
$11,609,718
Revenue
$10,235,085
Expenses
$7,163,607
Net income
$3,071,478
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$12.6$1.03$11.6$10.2$7.16$3.07
2023Detailed filing. Detailed filing data is available for this year.$14.0$5.45$8.54$16.1$8.13$7.95
2022Detailed filing. Detailed filing data is available for this year.$5.94$0.10$5.84$6.66$0.82$5.84
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$10,769,815
Mission and Program Overview

Mission

to reduce societal-scale risks associated with artificial intelligence AI by advancing safety research, building the field of AI safety researchers, and promoting safety standards.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$12,449,378$0▼ $12,449,378
Cash and Non-Interest-Bearing Accounts$1,286,542$10,026,659▲ $8,740,117
Pledges and Grants Receivable$190,000$1,875,682▲ $1,685,682
Accounts Receivable$25,262$125,828▲ $100,566
Prepaid Expenses and Deferred Charges$27,965$98,174▲ $70,209
Land, Buildings, and Equipment, Net$10,352$12,306▲ $1,954
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$13,989,499$12,638,754▼ $1,350,745
Other Assets Total-$500,105-
Liabilities
Accounts Payable and Accrued Expenses$191,457$545,211▲ $353,754
Other Liabilities$5,259,802$483,825▼ $4,775,977
Total Liabilities$5,451,259$1,029,036▼ $4,422,223
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,768,032$10,933,932▲ $3,165,900
Net Assets With Donor Restrictions$770,208$675,786▼ $94,422
Total Net Assets Fund Balance$8,538,240$11,609,718▲ $3,071,478
Total Liabilities and Net Assets / Fund Balance$13,989,499$12,638,754▼ $1,350,745

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$7,846$4,684$12,530
Equipment$4,460$108$4,568
Compensation and Service Providers
Top Officer Pay80th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Daniel James HendrycksExecutive DirectorFT$314,534$9,949$321,283
Nicholas BecksteadPolicy LeadFT$198,071$12,873$212,529
Steven BasartResearch engineerFT$171,272$19,687$192,121
Bri TreeceCOOFT$169,980$12,095$182,075
Oliver Zhang Managing DirectorDirectorFT$155,573$13,228$167,824
William HodgkinsProject ManagerFT$150,379$7,096$163,513
Long PhanResearch EngineerFT$143,070$14,192$152,654
Alice GattiResearch EngineerFT$131,032$12,691$143,723

Board Members and Trustees

NameTitle
Jaan TallinDirector
Rune Tybirk KvistDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$9,596,669
Program Service Revenue
$256,598
Investment Income
$333,081
Other Revenue
$48,737
All Other Contributions
$9,596,669
Change in Net Assets
$3,071,478

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,235,085
Total Revenue per Audited Statements
$10,235,085
Total Revenue per Form 990
$10,235,085
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,333,084
Salaries, Compensation, and Employee Benefits$2,830,523
Total Fundraising Expense$145,689
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,597,557$206,150$22,237$1,825,944
Current Officers, Directors, Trustees, and Key Employees$460,536$124,602$86,044$671,182
Fees for Services Other$455,553$92,526-$548,079
Occupancy$172,899$30,276$9,684$212,859
Payroll Taxes$145,616$25,498$8,156$179,270
All Other Expenses$107,367$14,396$1,301$123,064
Fees for Services Legal-$106,916-$106,916
Other Employee Benefits$80,146$12,223$2,540$94,909
Other Expenses$49,751$8,712$2,786$61,249
Pension Plan Contributions$52,914$5,625$679$59,218
Travel$44,803$7,845$2,509$55,157
Fees for Services Accounting-$39,769-$39,769
Advertising-$15,291-$15,291
Office Expenses$7,972$1,396$446$9,814
Insurance-$8,581-$8,581
Depreciation Depletion$2,124$372$119$2,615
Total Functional Expenses$6,288,786$729,132$145,689$7,163,607

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$7,163,607
Total Expenses per Audited Statements$7,163,607
Total Expenses per Form 990$7,163,607
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
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$483,825
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“A copy of the Form 990 was provided to the officers and directors for review and comment prior to filing.”

Form 990, Part VI, Section B, Line 12C

“Upon engagement, election, or hiring, directors, officers, and key employees agree to comply with the conflict of interest policy and to disclose any conflicts of interest, which are then handled in accordance with the policy.”

Form 990, Part VI, Section B, Line 15A

“It is the organization's policy that compensation of any director, officer, or key employee is reasonable. Determination of reasonableness entails gathering relevant market data followed by review, deliberation, and written approval by a disinterested board.”

Form 990, Part VI, Section B, Line 15B

“See response to Form 990, Part VI, Line 15a.”

Form 990, Part VI, Section C, Line 18

“The organization's Form 1023 and Form 990 returns are accessible to the public through the California Attorney General Charities Registry. The organization can also make such documents available upon written request.”

Form 990, Part VI, Section C, Line 19

“Documents subject to public disclosure or inspection are accessible through the California Attorney General Charities Registry or can be made available upon written request to the organization.”

Filing and Contact Details

Filer

Filer Name
Center for AI Safety Inc
EIN
88-1751310
Phone
5102105245
Address
555 Montgomery Street Suite 1501, San Francisco, CA 94111

Signing Officer

Name
Oliver Zhang
Title
Director
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daniel Hendrycks
Formed
2022
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
2
Employees
25
Volunteers
2

Preparer

Firm
Tovella Dowling PC
Address
501 W Broadway Ste 1540, San Diego, CA 92101
Preparer
Julie U Nguyen Esq
Phone
6199309332
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“The Corporation is a public charity, and is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and Section 23701(d) of the California Revenue and Taxation Code. The Corporation believes that it has appropriate support for any tax positions taken, and, as such, does not have any uncertain tax positions that are material to the financial statements. The Corporation is not a private foundation. The Corporation?s Return of Organization Exempt from Income Tax for the years ended December 31, 2024, 2023 and 2022 are subject to examination by the Internal Revenue Service and State taxing authorities, generally three-to-four years after the returns were filed.”

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IRS990/ProgSrvcAccomActy2Grp/Desc0Research: CAIS conducts foundational research aimed at mitigating societal-scale risks posed by artificial intelligence. We develop technical benchmarks and methods which improve AI safety. We also examine AI safety from a multidisciplinary perspective that incorporates safety engineering, complex systems, international relations, and other disciplines. In 2024, CAIS made major strides in foundational AI safety by developing new tools to measure and mitigate national-security risks posed by advanced models. This work included releasing the WMDP Benchmark, the first public dataset for evaluating hazardous knowledge in AI systems; creating circuit breakers, a defense mechanism that reliably prevents harmful outputs even under adversarial attacks; and coordinating Humanity's Last Exam, a global collaboration of nearly 1,000 contributors from more than 500 institutions across 50 countries to assess frontier-level reasoning across 3,000 expert-level questions. CAIS researchers also published 8 papers over the year.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0Advocacy: CAIS works to bring AI safety research into practice through engagement with industry leaders, policymakers, and research labs, aiming to build awareness and establish standards for safe AI development and deployment. CAIS saw significant growth in public engagement, expanding its AI Safety Newsletter to 24,000 subscribers, a nearly threefold increase from the prior year, and contributing to over 100 media stories in outlets such as The New York Times, The Wall Street Journal, and The Washington Post. Through research translation, public communication, and collaboration with academic and industry partners, CAIS helped elevate AI safety as a mainstream concern and provided technical grounding for ongoing policy discussions at both state and federal levels.
IRS990/ProgSrvcAccomActyOtherGrp/Desc1Field Building: CAIS builds and strengthens the AI safety research community through various initiatives designed to provide support and lower barriers to entry. In 2024, CAIS expanded its field-building initiatives by making AI safety education more accessible and interdisciplinary. We published the textbook Introduction to AI Safety, Ethics & Society, and launched an accompanying online course that enrolled 240 students from varied academic backgrounds. CAIS also strengthened community engagement by hosting workshops at major conferences including NeurIPS, where our workshop on agentic AI systems accepted 34 papers, and organizing AI safety socials at ICML and ICLR with 200+ researchers participating. The SafeBench competition, supported by Schmidt Sciences, attracted nearly 90 benchmark submissions to advance empirical AI safety evaluations.
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