2024-08-14T14:44:25-05:00 2023-09-30 410746749 CLIFTONLARSONALLEN LLP 901 NORTH GLEBE ROAD SUITE 200 ARLINGTON VA 22203 990 2022-10-01 860944542 SOAR CONSORTIUM INC SOAR 5203188000 PO BOX 26732 TUCSON AZ 857266732 DR JONATHAN ELIAS EXECUTIVE DIRECTOR 5203188000 2024-08-14 1 0 ROBERT WILLIAMS P01345960 5712279500 2024-08-07 2022 2024-08-08 14:25:15Z DR JONATHAN ELIAS PO BOX 26732 TUCSON AZ 857266732 8656042 0 X WWW.SOARTELESCOPE.ORG X 1999 AZ SCIENTIFIC RESEARCH IN ASTRONOMY 10 10 0 10 0 0 3035666 1002696 0 2125735 4870 90703 0 0 3040536 3219134 0 0 0 0 0 0 0 0 0 3441639 4261472 3441639 4261472 -401103 -1042338 23193292 22872205 372494 1085178 22820798 21787027 TO ADVANCE ASTRONOMICAL RESEARCH AND EDUCATION BY CONSTRUCTING AND OPERATING THE SOAR TELESCOPE. 0 0 3825238 0 2125735 OPERATION OF ASTRONOMICAL RESEARCH FACILITY- 4.1 METER TELESCOPE. 3825238 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 0 AZ X AURA INC 5203188000 950 N CHERRY AVE TUCSON AZ 85719 DR STEPHEN E ZEPF PRESIDENT 2.00 X X 0 0 0 DR NICOLE VAN DER BLIEK TREASURER 2.00 X X 0 0 0 DR BRUNO CASTILHO DIRECTOR 2.00 X 0 0 0 DR KATIA CUNHA DIRECTOR 2.00 X 0 0 0 DR CHARLES R EVANS DIRECTOR 2.00 X 0 0 0 DR DOUGLAS A GAGE DIRECTOR 2.00 X 0 0 0 DR STEPHEN R HEATHCOTE DIRECTOR 2.00 X 0 0 0 DR NICHOLAS LAW DIRECTOR 2.00 X 0 0 0 DR NICHOLAS MOSKOVITZ DIRECTOR 2.00 X 0 0 0 DR ALEXANDRE S OLIVEIRA DIRECTOR 2.00 X 0 0 0 DR JONATHAN ELIAS EXECUTIVE DIRECTOR 40.00 X 181874 0 37378 MARCELA URQUIETA SECRETARY 2.00 X 0 0 0 181874 0 37378 0 0 1 1 0 1002696 1002696 MEMBERSHIP DUES 541700 2125735 2125735 2125735 27611 27611 5500000 5436908 63092 63092 63092 3219134 2125735 0 90703 X 38171 38171 3026618 2645325 381293 543315 526545 16770 653368 653368 4261472 3825238 436234 0 3364593 3659059 31959872 12746726 19828699 19213146 23193292 22872205 372494 1085178 372494 1085178 X 22820798 21787027 22820798 21787027 23193292 22872205 -1042338 8567 0 X 0 1 X 1 1 1 X 840177 1167241 2947255 3035666 1002696 8993035 840177 1167241 2947255 3035666 1002696 8993035 8993035 30490 15232 911 4870 27611 79114 9072149 2125735 0.99130 0.99330 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 31959872 12746726 19213146 19213146 X 3616275 8567 388574 397141 3219134 0 3219134 4650046 388574 388574 4261472 0 4261472 PART X, LINE 2: SOAR HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS A 501(C)(3) ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE (IRC) SECTION 501(A). SOAR FOLLOWS THE INCOME TAX STANDARD FOR UNCERTAIN TAX POSITIONS. MANAGEMENT BELIEVES IT HAS NO MATIERAL UNCERTAIN TAX POSITIONS OR ANY RELATED PENALTIES AND INTEREST TO ACCRUE FOR THE YEARS ENDED SEPTEMBER 30, 2023 AND 2022, AND, ACCORDINGLY, THERE IS NO LIABILITY FOR UNRECOGNIZED TAX BENEFITS. TAX YEARS PRIOR TO 2020 ARE NO LONGER SUBJECT TO EXAMINATION BY THE IRS OR THE APPLICABLE STATE JURISDICTIONS. SOUTH AMERICA 1 6 PROGRAM SERVICES CONSTRUCTION & OPERATION OF ASTRONOMICAL RESEARCH FACILITY - 4 METER TELESCOPE 3825239 1 6 0 0 1 6 3825239 0 3825239 0 0 0 0 0 0 PART III ACCOUNTING METHOD: 0 0 0 0 0 0 0 0 0 DR JONATHAN ELIAS EXECUTIVE DIRECTOR 156204 0 1899 0 23771 0 18163 0 19215 0 219252 0 0 0 SCHEDULE J, PART II- COMPENSATION FROM AN UNRELATED ORGANIZATION NAME: DR. JONATHAN ELIAS COMPENSATION FROM UNRELATED ORGANIZATION: $219,252 NAME OF UNRELATED ORGANIZATION: AURA TYPE OF COMPENSATION: WAGES AND BENEFITS FORM 990, PART VI, SECTION A, LINE 6 SOAR MEMBERS ARE THE ASSOCIATION OF UNIVERSITIES FOR RESEARCH IN ASTRONOMY, INC (AURA), THE UNIVERSITY OF NORTH CAROLINA AT CHAPEL HILL (UNC-CH), MICHIGAN STATE UNIVERSITY (MSU), AND MINISTRY OF SCIENCE, TECHNOLOGY, INNOVATIONS (MCTI IN BRAZIL). FORM 990, PART VI, SECTION A, LINE 7A MEMBER INSTITUTIONS APPOINT THE BOARD REPRESENTATIVES AS SPECIFIED IN THE SOAR BY LAWS. FORM 990, PART VI, SECTION A, LINE 7B THE MEMBER INSTITUTIONS ARE REQUIRED TO SIGN AMENDMENTS TO THE BY-LAWS OR OTHER SUCH DOCUMENTS. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED AND APPROVED BY THE EXECUTIVE DIRECTOR AND PROVIDED TO THE BOARD FOR REVIEW BEFORE SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT-OF-INTEREST POLICY IS MONITORED AND ENFORCED BY AURA. FORM 990, PART VI, SECTION B, LINE 15A AURA'S HUMAN RESOURCES DEPARTMENT PERFORMS A COMPARABILITY DATA ANALYSIS RELATED TO THE DIRECTOR'S COMPENSATION USING VARIOUS TOOLS AND EXTERNAL RESOURCES. THE FINAL COMPENSATION FOR THE DIRECTOR IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. AURA HR DEPARTMENT RETAINS SUCH DOCUMENTATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 2,645,325. MANAGEMENT AND GENERAL EXPENSES 381,293. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,026,618. FORM 990, PART VII, SECTION A AND SCHEDULE J, PART II: SOAR DOES NOT HAVE ANY U.S. EMPLOYEES; HOWEVER, SOAR'S EXECUTIVE DIRECTOR IS COMPENSATED FOR HIS SERVICES THROUGH THE ASSOCIATION OF UNIVERSITITES FOR RESEARCH IN ASTRONOMY (AURA), A TAX-EXEMPT ORGANIZATION. AURA IS NOT A RELATED ENTITY TO SOAR. HOWEVER, THE DIRECTOR'S COMPENSATION, SINCE KNOWN, HAS BEEN LISTED ON PART VII AND SCHEDULE J PURSUANT TO THE FORM 990 INSTRUCTIONS.