2026-08-13T15:42:26-05:00 2025-09-30 420714325 RSM US LLP 919 EAST MAIN STREET SUITE 1800 RICHMOND VA 23219 990 2024-10-01 111630900 ASSOCIATED UNIVERSITIES INC ASSO 2024621676 2650 PARK TOWER DRIVE SUITE 700 VIENNA VA 22180 MARK MACKEY CFO 2024621676 2026-08-12 1 0 MEREDITH BELL P01696827 8042822121 2026-08-12 2024 2025-03-06 01:10:19Z ADAM COHEN 2650 PARK TOWER DRIVE SUITE 700 VIENNA VA 22180 153855373 0 X WWW.AUI.EDU X 1946 NY COLLABORATES WITH SCIENTIFIC COMMUNITY & RESEARCH SPONSORS TO PLAN, BUILD, & OPERATE CUTTING EDGE FACILITIES. 15 14 706 107 0 0 137417420 137164372 4889827 6296641 813403 1296366 396754 341279 143517404 145098658 2636704 2401008 0 0 93623493 99352039 0 0 0 47060233 43806135 143320430 145559182 196974 -460524 71263825 77843356 65597358 73173758 5666467 4669598 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 129458439 2401008 6296641 ASTRONOMY AND ASTROPHYSICS RESEARCH PROGRAMS: ASSOCIATED UNIVERSITIES INC (AUI) 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/SUBMILLIMETER ARRAY, THE ROBERT C. BYRD GREEN BANK TELESCOPE, EXPANDED VERY LARGE ARRAY, AND THE VERY LONG BASELINE ARRAY. 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AUI HAD NO UNRELATED BUSINESS ACTIVITIES DURING THE YEARS ENDED SEPTEMBER 30, 2025 AND 2024. 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. SOUTH AMERICA 3 245 PROGRAM SERVICES MANAGEMENT AND OPERATION OF ATACAMA LARGE MILLIMETER/SUBMILLIMETER ARRAY (ALMA) 20283214 3 245 0 0 3 245 20283214 0 20283214 0 0 0 0 0 0 1 AUI TRUSTEE SCHOLARSHIP 20 235674 JANSKY FELLOWS 13 1080831 SCIENTIFIC RESEARCH ASSISTANCESHIP PROGRAMS 326 1084503 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 X 1 1 X X X 0 0 0 0 0 0 0 0 0 ADAM COHEN PRESIDENT/CEO/TRUSTEE 519403 0 0 0 21712 0 34500 0 33397 0 609012 0 0 0 ANTHONY BEASLEY DIRECTOR 446109 0 150 0 13198 0 34500 0 34057 0 528014 0 0 0 MARK MACKEY ASSISTANT DIRECTOR/CFO 289374 0 0 0 295 0 29623 0 19533 0 338825 0 0 0 PHILLIP JEWELL DEPUTY DIRECTOR 245812 0 0 0 1868 0 25699 0 22571 0 295950 0 0 0 SEAN DOUGHERTY ALMA DIRECTOR 182327 0 50 0 53722 0 24245 0 17309 0 277653 0 0 0 LAURA LOCKLEDGE ASSISTANT DIRECTOR 228599 0 0 0 1476 0 23637 0 18724 0 272436 0 0 0 PATRICIA HENNING ASSOCIATE DIRECTOR 233642 0 0 0 1455 0 23373 0 10914 0 269384 0 0 0 KEVIN DORAN DIRECTOR EDU POL & SOCIAL SCI. 232972 0 0 0 506 0 23297 0 11581 0 268356 0 0 0 BERT HAWKINS ASSISTANT DIRECTOR 217704 0 150 0 0 0 21639 0 14432 0 253925 0 0 0 JAMES JACKSON SCIENTIST/RE 213976 0 0 0 2431 0 20886 0 15766 0 253059 0 0 0 SCHALK ESTERHUYSE OBSERVATORY SCIENTIST-ALMA 65336 0 3000 0 141440 0 17902 0 15168 0 242846 0 0 0 WESLEY HILLIS CORP SECRETARY/ASSISTANT TREASURER 134929 0 300 0 678 0 13494 0 8905 0 158306 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 2024 THE PERSONS RECEIVING THESE SPECIAL PAYMENTS WERE ANTHONY BEASLEY AND ADAM COHEN. THESE AMOUNTS ARE INCLUDED IN REPORTABLE COMPENSATION ON FORM 990, PART VII AND SCHEDULE J, PART II. HOUSING ALLOWANCE - ASSOCIATED UNIVERSITIES INC PROVIDED A HOUSING ALLOWANCE TO JAMES JACKSON DURING 2024. THE HOUSING ALLOWANCE AMOUNT IS INCLUDED IN REPORTABLE COMPENSATION ON FORM 990, PART VII AND SCHEDULE J, PART II. FORM 990, PART VI, SECTION A, LINE 1A SUBJECT TO APPLICABLE PROVISIONS OF LAW AND TO THE DIRECTION OF THE BOARD OF TRUSTEES, THE EXECUTIVE COMMITTEE SHALL, IN THE INTERVALS BETWEEN THE MEETINGS OF THE BOARD OF TRUSTEES, HAVE THE IMMEDIATE CHARGE, MANAGEMENT, AND CONTROL OF THE ACTIVITIES AND AFFAIRS OF THE CORPORATION, AND IT SHALL HAVE FULL POWER TO DO ANY AND ALL THINGS IN RELATION TO THE ACTIVITIES OF THE CORPORATION, AND TO EXERCISE ANY POWERS OF THE BOARD OF TRUSTEES WHICH ARE NOT SPECIFICALLY REQUIRED BY LAW TO BE DONE OR EXERCISED BY THE FULL BOARD OR WHICH ARE EXCLUSIVELY RESERVED TO THE FULL BOARD UNDER ARTICLE II, SECTION 9 OF THE BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B ASSOCIATED UNIVERSITIES INC (AUI) MANAGEMENT USES A ROBUST PREPARATION AND REVIEW PROCESS FOR ITS FORM 990. THE INITIAL DATA IS GATHERED BY THE ASSISTANT CONTROLLER AND REVIEWED BY BOTH THE CONTROLLER AND CFO PRIOR TO SUBMISSION TO THE CPA FIRM. THE DRAFT RETURN IS ALSO CLOSELY REVIEWED BY MANAGEMENT FOR ACCURACY AND COMPLETENESS. AUI THEN 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. MAINTAINS A WRITTEN CONFLICT OF INTEREST POLICY THAT APPLIES TO ITS TRUSTEES, OFFICERS, COMMITTEE MEMBERS, AND EMPLOYEES. COVERED INDIVIDUALS ARE REQUIRED TO ANNUALLY ACKNOWLEDGE THE POLICY AND COMPLETE A CONFLICT OF INTEREST DISCLOSURE STATEMENT DISCLOSING ANY ACTUAL OR POTENTIAL FINANCIAL, RESEARCH, OR ORGANIZATIONAL INTERESTS AND MUST UPDATE THEIR DISCLOSURES THROUGHOUT THE YEAR IF NEW POTENTIAL CONFLICTS ARISE. THE CORPORATE SECRETARY AND CONFLICT OF INTEREST OFFICER REVIEW ALL DISCLOSURE STATEMENTS AND CONSULT WITH THE PRESIDENT REGARDING ANY IDENTIFIED POTENTIAL CONFLICTS. WHEN A POTENTIAL CONFLICT IS IDENTIFIED, THE PRESIDENT INVESTIGATES THE MATTER AND MAY CONSULT WITH THE BOARD CHAIR AND LEGAL COUNSEL TO DETERMINE WHETHER AN ACTUAL CONFLICT OF INTEREST EXISTS. INDIVIDUALS WITH A CONFLICT ARE PROHIBITED FROM PARTICIPATING IN DECISIONS OR RECOMMENDATIONS REGARDING THE MATTER AND MAY BE REQUIRED TO LEAVE MEETINGS DURING DISCUSSIONS AND VOTING ON THE TRANSACTION OR ARRANGEMENT. THE BOARD OR AN APPROPRIATE COMMITTEE REVIEWS CONFLICTED TRANSACTIONS OR ARRANGEMENTS USING DISINTERESTED DECISION-MAKERS AND DETERMINES WHETHER THE TRANSACTION IS IN THE ORGANIZATION'S BEST INTEREST AND FAIR AND REASONABLE. ALL CONFLICT DISCLOSURES, DETERMINATIONS, AND RELATED VOTES ARE DOCUMENTED IN THE BOARD MINUTES. CONFLICT OF INTEREST MATTERS ARE REPORTED TO THE BOARD OF TRUSTEES, AND THE BOARD RECEIVES AN ANNUAL REPORT ON THE STATUS AND HANDLING OF CONFLICTS UNDER THE POLICY. IF A CONFLICT IS IDENTIFIED AFTER AN INDIVIDUAL HAS PARTICIPATED IN A DECISION OR IF THERE IS REASON TO BELIEVE A POTENTIAL CONFLICT WAS NOT DISCLOSED, THE MATTER IS INVESTIGATED AND APPROPRIATE CORRECTIVE ACTION IS TAKEN. 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). THIS PROCESS TAKES PLACE EACH YEAR IN THE OCTOBER TO JANUARY TIME FRAME. 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 IN ACCORDANCE WITH SECTION 6104(D). FORM 990, PART XI, LINE 9: PENSION-RELATED CHANGES OTHER THAN NET PERIODIC PENSION COSTS 232,161. CHANGE IN UNFUNDED PENSION LIABILITY -918,627. FORM 990, PART XII, LINE 2C: ASSOCIATED UNIVERSITIES INC'S OVERSIGHT AND SELECTION PROCESS HAS NOT CHANGED FROM THE PRIOR TAX YEAR. 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 12A, I ASSOCIATED UNIVERSITIES INC 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0