Accelerator Research Laboratory

Nonprofit profile at a glance

EIN
932148368
IRS 990 coverage
2025–2025
Forms available
Form 990 2025, Form 990-EZ 2024, Form 990-N 2023
Location
College Station, TX, USA
Phone
9792555531
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Physical & Earth Sciences,

Official website

Reported finances

Revenue
$597,965
Expenses
$481,172
Assets
$136,377
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Dr Peter McIntyre (President)

Highest reported compensation

  • Dr Peter McIntyre (President): $7,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To conduct research and development in superconducting and magnet technologies across different applications, such as biomedicine and energy, to improve the cost and efficiency of generating and transmitting energy.

What it reported doing in 2025

Develop, build, and test pulsed solenoid lenses for use in a transport line for a high-power electron beam accelerator. Develop design for tape-stack cable (TSC) of REBCO superconducting tape and developed model for current-sharing among tapes in and within a TSC and its value for dynamically balancing currents among the tapes within a magnet winding so that each tape carries equal share of its critical current limit.

Operating model

Revenue model
Grant-funded. 100% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 91% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 94
  • Accountability: 40
  • Sustainability: 55
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.8%; rating input score 72
  • Program expense ratio: 89.2%; rating input score 89
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 78th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 50%; rating input score 50; 14th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 19.5%; rating input score 72; 72nd percentile among comparable filings
  • Total-asset coverage ratio: 0.28; rating input score 14; 14th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 1.6%; rating input score 55; 55th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 105.3% per year; rating input score 100; 99th percentile among comparable filings
  • Asset growth: 140.6% per year; rating input score 100; 99th percentile among comparable filings

Details

  • Where the money goes: 71.8% of revenue deployed · 89.2% of spending went to programs
  • Governance: 2 of 4 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $429K in reported program spending
  • Leadership: top reported pay $8K · 4 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Review — Accountability: Independent voting board scored 50/100.
  • High — Sustainability: Total-asset coverage ratio scored 14/100.
  • Review — Sustainability: Officer compensation ratio scored 55/100.