2024-08-15T16:48:47-05:00 2023-09-30 420714325 RSM US LLP 4650 EAST 53RD STREET DAVENPORT IA 528073479 990 2022-10-01 111630900 ASSOCIATED UNIVERSITIES INC ASSO 2024621676 2650 PARK TOWER DRIVE SUITE 700 VIENNA VA 22180 MARK MACKEY CFO 2024621676 2024-08-15 1 0 JENIFER L CHASE P01306883 5638884000 2024-08-15 2022 2024-08-08 14:25:15Z X ADAM COHEN 2650 PARK TOWER DRIVE SUITE 700 VIENNA VA 22180 151706016 0 X WWW.AUI.EDU X 1946 NY COLLABORATES WITH SCIENTIFIC COMMUNITY & RESEARCH SPONSORS TO PLAN, BUILD & OPERATE CUTTING-EDGE FACILITIES. WE CULTIVATE EXCELLENCE, DELIVER VALUE, ENHANCE EDUCATION & ENGAGE PUBLIC. 19 18 696 48 0 0 116039812 129017167 4977677 5015675 522830 -265091 613326 442657 122153645 134210408 2846770 4053128 0 0 82240591 92846373 0 0 0 40118120 39223622 125205481 136123123 -3051836 -1912715 50906569 67500246 46514720 63802081 4391849 3698165 ASSOCIATED UNIVERSITIES INC (AUI) COLLABORATES WITH THE SCIENTIFIC COMMUNITY AND RESEARCH SPONSORS TO PLAN, BUILD, AND OPERATE CUTTING-EDGE FACILITIES. WE CULTIVATE EXCELLENCE, DELIVER VALUE, ENHANCE EDUCATION, AND ENGAGE THE PUBLIC. 0 0 115039432 4053128 5015675 ASTRONOMY AND ASTROPHYSICS RESEARCH PROGRAMS: ASSOCIATED UNIVERSITIES INC OPERATES A COMPLEMENTARY SUITE OF POWERFUL, STATE OF THE ART RADIO TELESCOPES FOR RESEARCH CONDUCTED BY THE INTERNATIONAL SCIENTIFIC COMMUNITY. THE SUITE OF TELESCOPES INCLUDE: THE ATACAMA LARGE MILLIMETER/SUBMILLIMTER ARRAY, THE ROBERT C. BYRD GREEN BANK TELESCOPE, EXPANDED VERY LARGE ARRAY, AND THE VERY LARGE BASELINE ARRAY. 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INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. AUI HAD NO UNRELATED BUSINESS ACTIVITIES DURING THE YEARS ENDED SEPTEMBER 30, 2023 AND 2022. MANAGEMENT BELIEVES THAT AUI HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. AUI WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. PART XI, LINE 2D - OTHER ADJUSTMENTS: PENSION-RELATED CHANGES OTHER THAN NET PERIODIC PENSION COSTS -96,814. SOUTH AMERICA 3 256 PROGRAM SERVICES MANAGEMENT AND OPERATION OF ATACAMA LARGE MILLIMETER/SUBMILLIMETER ARRAY (ALMA) 17685372 3 256 0 0 3 256 17685372 0 17685372 0 0 0 0 0 0 PART III ACCOUNTING METHOD: 1 ACEAP-ANGI 5 3163 AUI NAC SCHOLARSHIP 3 15000 AUI TRUSTEE SCHOLARSHIP 38 266250 BARRY BLUMBERG SYMPOSIUM 12 82274 HAM RADIO IN CONTEXT (LVS) 29 39131 HEISING-SIMONS 20 17438 JANSKY FELLOWS 9 848482 NATIONAL AND INTERNATIONAL EXCHANGE PROGRAM (NINE) 3 20520 NATIONAL ASTRONOMY CONSORTIUM (NAC) 23 56357 NEREID CONFERENCE 2023 21 22187 PROJECT RADIAL (AF) 8 17438 STEM PROGRAMS 42 210382 STEM THROUGH PODCASTS 16 8000 STUDENT OBSERVING SUPPORT 110 1826238 SUMMER STUDENT RESEARCH ASSISTANT PROGRAM 108 609700 WIDE BAND DIGITAL TECHNOLOGY 7 7335 WV SEIENCE PUBLIC OUTREACH TEAM (SPOT) 9 3233 PART I, LINE 2: ASSOCIATED UNIVERSITIES INC (AUI) STAFF ENGAGES STUDENTS IN SCIENTIFIC RESEARCH THROUGH THE SUMMER STUDENT RESEARCH ASSISTANTSHIP PROGRAM AND HAS CONDUCTED THE PROGRAM SINCE 1959. EACH SUMMER STUDENTS CONDUCT RESEARCH UNDER THE SUPERVISION OF AN AUI STAFF MEMBER AT ONE OF THE THREE AUI NORTH AMERICAN RESEARCH CENTERS. SUPERVISORS CHOOSE THE CANDIDATES FROM APPLICATIONS RECEIVED AND MONITOR THE RESEARCH CONDUCTED OVER THE 10-12 WEEK PERIOD EACH SUMMER. QUALIFYING STUDENTS ARE PAID A FIXED STIPEND PER WEEK. THE FISCAL DEPARTMENT PROCESSES STIPEND PAYMENTS BASED ON SUPERVISOR APPROVED PAY ORDERS. THE ASSOCIATED UNIVERSITIES INC (AUI) TRUSTEE SCHOLARSHIPS ARE AVAILABLE TO DEPENDENTS OF AUI EMPLOYEES WHO ARE FULL-TIME OR ELIGIBLE PART-TIME EMPLOYEES EMPLOYED AS OF OCTOBER 1 OR EARLIER OF THE APPLICATION YEAR, RETIRED AUI EMPLOYEES OR DECEASED AUI EMPLOYEES WHO PASSED WHILE IN REGULAR SERVICE TO THE ORGANIZATION. AUI TRUSTEE SCHOLARSHIPS ARE AWARDED TO THE HIGH SCHOOL SENIORS WITH A MINIMUM 2.5 GPA. X 1 1 X X X 0 0 0 0 0 0 0 0 0 ADAM COHEN PRESIDENT, COO, VP, TRUSTEE 451536 0 13000 0 17766 0 30500 0 32094 0 544896 0 0 0 ANTHONY BEASLEY DIRECTOR 399480 0 310 0 12412 0 30500 0 34445 0 477147 0 0 0 LUTHER LAU CFO/TREASURER (THRU 5/23) 317497 0 9000 0 4665 0 30500 0 28966 0 390628 0 0 0 SEAN DOUGHERTY ALMA DIRECTOR 217984 0 0 0 69623 0 22575 0 16543 0 326725 0 0 0 PHILLIP JEWELL DEPUTY DIRECTOR 229298 0 2000 0 1687 0 23929 0 22415 0 279329 0 0 0 PATRICIA HENNING ASSISTANT DIRECTOR NM OPSI 214034 0 0 0 6911 0 21412 0 9316 0 251673 0 0 0 KEVIN DORAN DIRECTOR EDU POL & SOCIAL SCI. 218530 0 0 0 304 0 21853 0 10584 0 251271 0 0 0 STUART CORDER ASSOC SCIENTIST/A-DPTY DIR JAO 144757 0 0 0 70655 0 15187 0 13874 0 244473 0 0 0 STEVEN GEIGER ASSOCIATE DIRECTOR ADMIN (THRU 5/23) 205430 0 2155 0 1412 0 21192 0 10584 0 240773 0 0 0 BERT HAWKINS ASSISTANT DIRECTOR 201482 0 2000 0 1354 0 20148 0 11987 0 236971 0 0 0 DAVID CURREN GRANT AND CONTRACT ADMIN OFFICER 199420 0 2000 0 422 0 20038 0 10211 0 232091 0 0 0 SEAN MAYBEE DEPUTY DIRECTOR CYBERSECURITY 159438 0 0 0 36340 0 16015 0 8575 0 220368 0 0 0 MARK MCKINNON ASSISTANT DIRECTOR NM OPSI (THRU 10/ 175105 0 0 0 3033 0 18435 0 18805 0 215378 0 0 0 LAURA LOCKLEDGE ASSISTANT DIRECTOR 169261 0 2000 0 1149 0 17566 0 15280 0 205256 0 0 0 WESLEY HILLIS SECRETARY/ASSISTANT TREASURER 125635 0 4000 0 683 0 12565 0 7139 0 150022 0 0 0 PART I, LINE 1A TAX INDEMNIFICATION AND GROSS-UP PAYMENTS - ASSOCIATED UNIVERSITIES INC PROVIDES SPECIAL TAXABLE PAYMENTS TO EMPLOYEES WHO DO NOT RECEIVE A 10% EMPLOYER RETIREMENT PLAN CONTRIBUTION, BECAUSE THEIR PLAN COMPENSATION EXCEEDS THE OBRA LIMIT AS SPECIFIED IN THE INTERNAL REVENUE CODE (IRC) 401 (A) 17. THE AMOUNT OF THE SPECIAL PAYMENT IS EQUIVALENT TO 10% OF THEIR BASE SALARY IN EXCESS OF THE OBRA LIMIT PLUS AN ALLOWANCE FOR INCOME TAXES. DURING 2022 THE PERSONS RECEIVING THESE SPECIAL PAYMENTS WERE TONY BEASLEY, ADAM COHEN AND LUTHER LAU. THESE AMOUNTS ARE INCLUDED IN REPORTABLE COMPENSATION IN FORM 990, PART VII AND SCHEDULE J, PART II. FORM 990, PART VI, SECTION B, LINE 11B ASSOCIATED UNIVERSITIES INC (AUI) HAS ITS EXTERNAL AUDIT FIRM REVIEW THE DRAFT FORM 990 PRIOR TO SUBMITTING IT TO THE AUI AUDIT COMMITTEE FOR REVIEW. ON BEHALF OF THE AUI BOARD OF TRUSTEES, THE AUDIT COMMITTEE REVIEWS THE FORM 990 AND REPORTS THE FINDINGS OF ITS REVIEW TO THE FULL BOARD. THE FINAL DRAFT OF THE FORM 990 IS MADE AVAILABLE TO THE AUI BOARD OF TRUSTEES PRIOR TO SUBMISSION TO THE INTERNAL REVENUE SERVICE (IRS). FORM 990, PART VI, SECTION B, LINE 12C ASSOCIATED UNIVERSITIES INC HAS A CONFLICT OF INTEREST POLICY WHICH ADDRESSES FINANCIAL, RESEARCH, AND ORGANIZATIONAL DISCLOSURES DESIGNED TO ENSURE THAT TRUSTEES, OFFICERS, AND EMPLOYEES IDENTIFY SITUATIONS WHICH COMPROMISE, OR COULD GIVE THE APPEARANCE OF COMPROMISING, THEIR JUDGEMENT IN PERFORMING THEIR DUTIES. THE CONFLICT OF INTEREST POLICY REQUIRES TRUSTEES, OFFICERS AND KEY MANAGEMENT TO EXECUTE ANNUAL WRITTEN CONFLICT OF INTEREST CERTIFICATIONS FOR THEMSELVES AND CLOSE FAMILY MEMBERS. THESE WRITTEN CERTIFICATIONS ARE REVIEWED BY THE CORPORATE SECRETARY, AND IF REQUIRED, ADJUDICATED ACCORDING TO A WRITTEN PROCEDURE. CONFLICTS OF INTEREST PERTAINING TO NON-KEY EMPLOYEES ARE SUBJECT TO A SEPARATE IDENTIFICATION AND ADJUDICATION PROCESS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION LEVELS INVOLVING THE HIRING, PROMOTION, AND SALARY ADJUSTMENTS FOR THE ASSOCIATED UNIVERSITIES INC (AUI) PRESIDENT, OFFICERS, AND RESEARCH CENTER DIRECTORS ARE APPROVED BY AUI'S BOARD OF TRUSTEES BASED ON RECOMMENDATIONS FROM THE AUI PRESIDENT AND AUI COMPENSATION SUBCOMMITTEE. IN ALL CASES THE SALARY RECOMMENDATIONS ARE BASED ON ANNUAL PERFORMANCE EVALUATIONS OF THE EMPLOYEE BY THEIR SUPERVISOR. THE AUI PRESIDENT AND AUI COMPENSATION SUBCOMMITTEE REVIEW THIRD-PARTY COMPARABILITY DATA ON SALARIES AND BENEFITS PROVIDED BY SIMILAR NONPROFIT SCIENTIFIC RESEARCH ORGANIZATIONS. IN THE CASE OF THE AUI PRESIDENT (CEO), THE CHAIR OF THE AUI BOARD OF TRUSTEES, IN CONSULTATION WITH THE AUI EXECUTIVE COMMITTEE AND AUI COMPENSATION SUBCOMMITTEE, ANNUALLY REVIEWS THE PRESIDENT'S WRITTEN SELF-EVALUATION AND MAKES A RECOMMENDATION FOR A SALARY ADJUSTMENT TO THE BOARD FOR APPROVAL. IN THE CASE OF THE OFFICERS AND RESEARCH CENTER DIRECTORS, THE AUI PRESIDENT ANNUALLY REVIEWS THE PERFORMANCE OF EACH OFFICER AND RESEARCH CENTER DIRECTOR, WHICH IS BASED ON THE INDIVIDUAL'S SELF-EVALUATION. BASED ON THE PERFORMANCE APPRAISAL, THE AUI PRESIDENT, IN CONSULTATION WITH THE AUI COMPENSATION SUBCOMMITTEE, MAKES A RECOMMENDATION FOR SALARY ADJUSTMENTS TO THE AUI BOARD OF TRUSTEES. AFTER REVIEWING THE RECOMMENDATIONS, THE AUI BOARD OF TRUSTEES APPROVES SALARY ADJUSTMENTS FOR THE AUI PRESIDENT, OFFICERS, AND RESEARCH CENTER DIRECTORS, WHICH ARE RECORDED IN THE MINUTES. IN ADDITION, AFTER REVIEWING ALL COMPENSATION DECISIONS, THE AUI BOARD OF TRUSTEES DETERMINES THAT THE SALARIES AND BENEFITS TO BE RECEIVED BY THE PERSONS CURRENTLY HOLDING THESE POSITIONS ARE REASONABLE AND DO NOT CONSTITUTE EXCESSIVE BENEFIT TRANSACTIONS AS DEFINED BY SECTION 4958 OF THE INTERNAL REVENUE CODE (IRC). FORM 990, PART VI, SECTION C, LINE 19 ASSOCIATED UNIVERSITIES INC MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST FORM 990, PART XI, LINE 9: PENSION-RELATED CHANGES OTHER THAN NET PERIODIC PENSION COSTS -96,814. FORM 990, PART XII, LINE 2C THERE WERE NO CHANGES TO THE PROCESS FOR OVERSIGHT OF THE FINANCIAL STATEMENTS AUDIT. ASSOC UNIV INC RETIREE BENEFIT TR 2650 PARK TOWER DRIVE SUITE 700 VIENNA VA 22180 526748287 RETIREE BENEFITS DC 501(C)(3) LINE 12A, I ASSOCIATED UNIVERSITIES INC 1 AUI LABS 2650 PARK TOWER DRIVE SUTIE 700 VIENNA VA 22108 371904234 CYBERSECURITY - MANAGE RESEARCH, ANALYSIS AND ENGINEERING CENTERS. DC 501(C)(3) LINE 7 ASSOCIATED UNIVERSITIES INC 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0