2018-08-15T14:43:05-05:00 2017-09-30 BDO USA LLP 8401 GREENSBORO DRIVE 800 MCLEAN VA 22102 990 2016-10-01 111630900 Associated Universities Inc % JACK TADE AUI CONTROLLER ASSO 2024621676 1400 16th Street NW Suite 730 Washington DC 200362252 LUTHER LAU CFO 2024621676 2018-08-15 true Joyce Underwood P00022361 7038930600 2018-08-15 2016 2022-09-23 18:48:47Z ADAM COHEN 1400 16th Street NW Suite 730 Washington DC 200362252 110188307 false X www.aui.edu X 1946 NY COLLABORATES WITH SCIENTIFIC COMMUNITY & RESEARCH SPONSORS TO PLAN, BUILD & OPERATE CUTTING-EDGE FACILITIES. 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AUI DOES NOT BELIEVE THERE ARE ANY UNRECOGNIZED TAX BENEFITS THAT SHOULD BE RECORDED. AUI recognizes interest and penalties as incurred, if any, within income tax expense in the statement of activities and unrestricted net assets. However, tax years ended September 30, 2014-2016 remain open to examination by the taxing jurisdictions to which AUI is subject, and they have not been extended beyond the applicable statute of limitations. PART XI, LINE 2D - OTHER ADJUSTMENTS: PENSION-RELATED CHANGES OTHER THAN NET PERIODIC PENSION COSTS $ -3,838,479. South America 3 255 Program Services Telescope operations 14907421 3 255 3 255 14907421 14907421 false false false false false false true Summer Student Research Assistance Program 36 276696 AUI Trustee Scholarship 24 84005 EDUCATIONAL PROGRAMS 38 9928 STUDENT OBSERVING SUPPORT 84 1208048 JANSKY FELLOWSHIPS 8 715440 ASTRONOMY IN CHILE EDUCATOR AMBASSADOR 8 7216 STEM PROGRAM 39 34655 SCHEDULE I, PART I, LINE 2: NRAO ENGAGES STUDENTS IN SCIENTIFIC RESEARCH THROUGH THE SUMMER STUDENT RESEARYH ASSISTANTSHIP PROGRAM AND HAS CONDUCTED THE PROGRAM SINCE 1959. EACH SUMMER STUDENT CONDUCTS RESEARCH UNDER THE SUPERVISION OF AN NRAO STAFF MEMBER AT ONE OF THE THREE NRAO SITES. 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 AUI TRUSTEE SCHOLARSHIPS ARE AVAILABLE ON A COMPETITIVE BASIS TO THE CHILDREN OF REGULAR FULL-TIME AND ELIGIBLE PART-TIME AUI EMPLOYEES. THREE PRIMARY SCHOLARSHIPS ARE AWARDED ANNUALLY BASED ON A CRITERIA OF HIGH SCHOOL ACADEMIC ACHIEVEMENT, STANDARDIZED COLLEGE TEST SCORES, AND RECOMMENDATIONS OF THE HIGH SCHOOL. IN ADDITION, UP TO TWO ADDITIONAL SCHOLARSHIPS MAY BE AWARDED TO AUI EMPLOYEES' CHILDREN WHO ARE AFRICAN AMERICAN, HISPANIC, OR NATIVE AMERICAN, AN INDEPENDENT SCHOLARSHIP COMMITTEE, REPORTING TO INTERNATIONAL SCHOLARSHIP AND TUITION SERVICES IN. (ISTS), WILL SELECT THE WINNERS OF THE AUI TRUSTEE SCHOLARSHIPS. X X X X true true X X X X false true false false false false false false false ETHAN J SCHREIER PRESIDENT, TRUSTEE 387632 0 10000 0 19130 0 26500 0 20623 0 463885 0 0 0 PETER MCEVOY VICE PRES ADMIN/TREASURER 180474 0 0 0 390 0 19142 0 18226 0 218232 0 0 0 KIM O'FARRELL CHIEF FINANCIAL OFFICER 151513 0 0 0 24556 0 15305 0 7333 0 198707 0 0 0 ANTHONY BEASLEY DIRECTOR 286965 0 7500 0 3661 0 26500 0 17479 0 342105 0 0 0 PHILLIP JEWELL DEPUTY DIRECTOR 194699 0 0 0 1188 0 20344 0 17607 0 233838 0 0 0 MARK MCKINNON ASSISTANT DIRECTOR NM OPSI 174796 0 0 0 19815 0 18293 0 16220 0 229124 0 0 0 STEVEN GEIGER ASSOCIATE DIRECTOR ADM 175593 0 0 0 1043 0 18142 0 14630 0 209408 0 0 0 JOHN MESTER VICE PRES SCIENCE/PROGRAMS 168873 0 0 0 28956 0 17533 0 12769 0 228131 0 0 0 STUARTT CORDER ASSOC SCIENTIST/A-DPTY DIR JAO 137885 0 0 0 53350 0 14344 0 9646 0 215225 0 0 0 LORY WINGATE ASSISTANT DIRECTOR 176166 0 0 0 684 0 18170 0 12979 0 207999 0 0 0 JOHN CARPENTER SCIENTIST - ALMA 133193 0 0 0 38328 0 13500 0 5564 0 190585 0 0 0 DAVID CURREN GRANT AND CON ADMIN OFCR 164382 0 0 0 140 0 16550 0 6059 0 187131 0 0 0 PART I, LINE 1A: TAX INDEMNIFICATION AND GROSS-UP PAYMENTS - AUI PROVIDES SPECIAL TAXABLE PAYMENTS TO EMPLOYEES WHO DO NOT RECEIVE A 10% EMPLOYER RETIREMENT PLAN CONTRIBUTIONS, BECAUSE THEIR PLAN COMPENSATION EXCEEDS THE OBRA LIMIT AS SPECIFIED IN THE IRC 401 (A) 17. THE AMOUNT OF THE SPECIAL PAYMENT IS EQUIVALENT TO 10% OF THIER BASE SALARY IN EXCESS OF THE OBRA LIMIT PLUS AN ALLOWANCE FOR INCOME TAXES. DURING 2016 THE PERSONS RECEIVING THESE SPECIAL PAYMENTS WERE ETHAN SCHREIER AND TONY BEASLEY. HOUSING ALLOWANCE - AUI FOLLOWS ESTABLISHED POLICY PERTAINING TO TEMPORARY HOUSING ALLOWANCES PROVIDED TO EMPLOYEES WHO HAVE ACCEPTED A CHANGE OF DUTY STATION IF THE EMPLOYEE HAS RENTED OR PURCHASED LIVING QUARTERS AND IS MAKING A GOOD FAITH EFFORT TO SELL HIS/HER PRIMARY RESIDENCE. TRAVEL FOR COMPANIONS - GUESTS OF THE AUI BOARD OF TRUSTEES ARE INVITED TO ATTEND ONE AUI BOARD OF DIRECTORS MEETING DURING THE FISCAL YEAR. HEALTH OR SOCIAL CLUB DUES - AUI PAID THE ANNUAL DUES FOR MEMBERSHIP TO AN ACADEMICALLY-ORIENTED SOCIAL CLUB, WHICH IS USED FOR BUSINESS PURPOSES. PART I, LINE 3: 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 FOR THE AUI PRESIDENT, WHICH IS RECORDED IN THE MINUTES. IN ADDITION, AFTER REVIEWING THE COMPENSATION DECISIONS, THE AUI BOARD OF TRUSTEES DETERMINES THAT THE SALARY AND BENEFITS TO BE RECEIVED BY THE AUI PRESIDENT ARE REASONABLE AND DO NOT CONSTITUTE EXCESSIVE BENEFIT TRANSACTIONS AS DEFINED BY SECTION 4958 OF THE INTERNAL REVENUE CODE (IRC). PART 1, LINE 4B: AUI ESTABLISHED A 457 (B) SUPPLEMENTAL RETIREMENT PLAN FOR A SELECT GROUP OF KEY EMPLOYEES. DURING CALENDAR YEAR END DECEMBER 31, 2016 ONE EMPLOYEE PARTICIPATED IN THE PLAN - ETHAN SCHREIER $18,000.00 FORM 990, PART VI, SECTION B, LINE 11: ASSOCIATED UNIVERSITIES, INC. 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 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. RESPONDS TO WRITTEN REQUESTS FOR THESE DOCUMENTS ON A CASE-BY-CASE BASIS. FORM 990, PART XI, line 9: CHANGES IN NET ASSETS: PENSION-RELATED CHANGES OTHER THAN NET PERIODIC PENSION COSTS $ -3,838,479. FORM 990, PART XI, LINE 2C: OVERSIGHT OF AUDIT THERE WERE NO CHANGES TO THE PROCESS FOR OVERSIGHT OF THE FINANCIAL STATEMENTS AUDIT. FORM 990, PART X AUI HISTORICALLY RECEIVED FUNDING FROM NSF FOR POST-RETIREMENT BENEFITS, CHILEAN SEVERANCE, ACCRUED VACATION AND OTHER MISCELLANEOUS LIABILITIES (RESEARCH CENTERS LIABILITIES) RECOGNIZING THE EXPENSES AS REIMBURSED RELATED TO THE NSF COOPERATIVE AGREEMENTS AND NOT RECOGNIZE A CORRESPONDING LIABILITY AND ASSET (ACCOUNTS RECEIVABLE) FROM NSF. IN LIGHT OF THE NEW 10-YEAR COOPERATIVE AGREEMENT, MANAGEMENT HAS BEEN IN THE PROCESS OF NEGOTIATING WITH NSF DURING 2017 FOR THE FUNDING OF THE RESEARCH CENTERS LIABILITIES, AND DISCUSSING WHETHER TO USE A FRINGE BENEFIT POOL TO RECOGNIZE THESE EXPENSES AND RECORD THEIR RELATED LIABILITY. IN THE PREVIOUS YEARS, THE FINANCIAL STATEMENTS OF AUI DID NOT PRESENT THE ASSETS AND LIABILITIES OF THE RESEARCH CENTERS ON THE FACE OF THE STATEMENT OF FINANCIAL POSITION. MANAGEMENT HAD PREVIOUSLY DETERMINED THAT CERTAIN ASSETS AND LIABILITIES RELATED TO THE RESEARCH CENTERS NECESSARY TO CARRY OUT THE AGREEMENTS, INCLUDING THE RESEARCH CENTERS LIABILITIES, QUALIFIED FOR RIGHT OF OFFSET OR NET PRESENTATION. ACCORDINGLY, PRIOR YEAR FINANCIAL STATEMENTS REPORTED REVENUE EARNED FROM EXPENSES INCURRED TO OPERATE UNDER THE AGREEMENTS IN THE STATEMENT OF ACTIVITIES, AND DISCLOSED THOSE ASSETS AND LIABILITIES RELATED TO THE NATURE AND AMOUNTS OF THOSE ITEMS NOTED ABOVE IN THE NOTES TO THE FINANCIAL STATEMENTS. IN ADDITION, THE NOTES TO THE FINANCIAL STATEMENTS DISCUSSED THAT IN THE EVENT OF TERMINATION OF THE AGREEMENTS A SETTLEMENT FOR THOSE COSTS WOULD BE NEGOTIATED WITH NSF. IT IS THE OPINION OF AUIS NEW MANAGEMENT THAT AUI SHOULD REPORT ALL ASSETS (EXCEPT FOR PROPERTY AND EQUIPMENT OWNED BY NSF) AND LIABILITIES OF THE RESEARCH CENTERS IN ITS FINANCIAL STATEMENTS, AND THAT THESE ASSETS AND LIABILITIES DO NOT QUALIFY FOR RIGHT OF OFFSET OR NET PRESENTATION. AS SUCH, AUIS NEW MANAGEMENT HAS CORRECTED THE ACCOUNTING OF THE RESEARCH CENTERS BY INCLUDING THE ITEMS NOTED ABOVE IN AUIS FINANCIAL STATEMENTS IN 2017. MANAGEMENT ASSESSED THE MATERIALITY OF THESE CORRECTIONS IN THE 2016 FINANCIAL STATEMENTS, ASSESSING MATERIALITY BOTH QUANTITATIVELY AND QUALITATIVELY, AND CONCLUDED THAT THE CORRECTIONS WERE NOT MATERIAL TO THE FINANCIAL STATEMENTS AS A WHOLE FOR THE BEGINNING BALANCES FOR YEAR ENDED SEPTEMBER 30, 2017. ASSOC UNIV INC RETIREE HEALTH BENEFIT TR 1400 16TH STREET NW WASHINGTON DC 20036 526748287 SEE PART VII DC 501(c)(3) LINE 11A SEE PART VII true false false false false false false false false false false false false false false false false false false SCHEDULE R, PART II, LINE (1): COLUMN (a) - FULL NAME: ASSOCIATED UNIVERSITIES INC RETIREE HEALTH BENEFIT TRUST COLUMN (b) - PRIMARY ACTIVITY: RETIREE BENEFITS COLUMN (f) - DIRECT CONTROLLING ENTITY: Associated Universities, Inc.