Constellation Research Center Inc

Nonprofit profile at a glance

EIN
932465256
IRS 990 coverage
2023–2024
Forms available
Form 990 2024
Location
Berkeley, CA, USA
Phone
5102008195
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Research Institutes and Public Policy Analysis

Reported finances

Revenue
$12,615,988
Expenses
$8,692,174
Assets
$18,315,170
Liabilities
$12,308,697

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • NATHANIEL THOMAS (CEO (THRU 7/24))
  • WILLIAM ZITO (PRESIDENT (THRU 11/24))

Highest reported compensation

  • JAMES BREGAN (CFO): $282,896 total reported compensation
  • NATHANIEL THOMAS (CEO (THRU 7/24)): $280,187 total reported compensation
  • DAVID ESPIRITU (HEAD OF BUSINESS OPERATIONS): $225,693 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To help the world safely navigate the development of transformative ai.

What it reported doing in 2024

Constellation coordinates, empowers and engages in research, analysis, and education aimed at reducing risks from transformative technologies and safeguarding the future. Constellation began operations in 2023 and facilitated research through its research center which is a hub for researchers, scientists, engineers and other relevant professions to work and collaborate on ai mission-aligned projects. The center supports internal research conducted by the organization and external research and projects by other organizations. The organization also plans to host educational programming and training opportunities relating to ai safety.

Operating model

Revenue model
Donor-supported. 83% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 65
  • Accountability: 72
  • Sustainability: 63
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 55.9%; rating input score 56
  • Program expense ratio: 80.9%; rating input score 81
  • Fundraising efficiency: $343.9 raised per $1 spent on fundraising; rating input score 93; 93rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 11th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 31.1%; rating input score 89; 89th percentile among comparable filings
  • Total-asset coverage ratio: 2.11; rating input score 63; 63rd percentile among comparable filings
  • Liabilities to assets ratio: 0.67; rating input score 19; 19th percentile among comparable filings
  • Officer compensation ratio: 16.4%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: 100.7% per year; rating input score 100; 99th percentile among comparable filings
  • Revenue growth: 71.7% per year; rating input score 100; 99th percentile among comparable filings
  • Asset growth: 121.4% per year; rating input score 100; 100th percentile among comparable filings

Details

  • Where the money goes: 55.9% of revenue deployed · 80.9% of spending went to programs
  • Governance: 2 of 3 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $7M in reported program spending
  • Leadership: top reported pay $283K · 10 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $492K reported
  • Consistency: 32 of 32 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 8 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • Review — Financial Efficiency: Mission deployment rate scored 56/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Officer compensation ratio scored 7/100.
  • High — Sustainability: Liabilities to assets ratio scored 19/100.