2026-08-07T11:52:35-05:00 2025-09-30 410746749 CLIFTONLARSONALLEN LLP 5255 EAST WILLIAMS CIRCLE SUITE 5000 TUCSON AZ 85711 990 2024-10-01 860944542 SOAR CONSORTIUM INC SOAR 5203188000 PO BOX 26732 TUCSON AZ 857266732 DR CESAR BRICENO EXECUTIVE DIRECTOR 5203188000 2026-08-05 1 1 JONATHAN WITTMANN P02338566 5207903500 2026-07-23 2024 2025-03-06 01:10:19Z DR CESAR BRICENO PO BOX 26732 TUCSON AZ 857266732 6601143 0 X WWW.SOARTELESCOPE.ORG X 1999 AZ SCIENTIFIC RESEARCH IN ASTRONOMY. 9 9 0 11 0 0 0 0 3222281 3571882 141235 64479 0 0 3363516 3636361 0 0 0 0 0 0 0 0 0 4425676 5292002 4425676 5292002 -1062160 -1655641 22034600 20527121 1308796 1462416 20725804 19064705 TO ADVANCE ASTRONOMICAL RESEARCH AND EDUCATION BY CONSTRUCTING AND OPERATING THE SOAR TELESCOPE. 0 0 4644330 0 3571882 OPERATION OF ASTRONOMICAL RESEARCH FACILITY- 4.2 METER TELESCOPE. 4644330 1 0 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 9 9 0 0 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 1 1 0 X MATT MOUNTAIN 5203188000 950 N CHERRY AVE TUCSON AZ 85719 DR NICOLE VAN DER BLIEK PRESIDENT 2.00 X X 0 0 0 DR ALBERTO RODERIGUEZ ARDILA VICE PRESIDENT 2.00 X X 0 0 0 DR NICHOLAS LAW TREASURER 2.00 X 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 MOSKOVITZ DIRECTOR (THRU 2/25) 2.00 X 0 0 0 DR ALEXANDRE S OLIVEIRA DIRECTOR 2.00 X 0 0 0 DR STEPHEN E ZEPF DIRECTOR 2.00 X 0 0 0 DR JONATHAN ELIAS EXECUTIVE DIRECTOR (THRU 09/30/24) 40.00 X 185511 0 38497 CESAR BRICENO EXECUTIVE DIRECTOR (AS OF 10/24) 40.00 X 138471 0 14209 MARCELA URQUIETA SECRETARY 2.00 X 0 0 0 323982 0 52706 0 0 1 1 0 MEMBERSHIP DUES 541700 3571882 3571882 3571882 29261 29261 3000000 2964782 35218 35218 35218 3636361 3571882 0 64479 X 32591 32591 4116262 3520826 595436 393017 393017 46315 46315 41889 41889 642283 642283 19645 19645 5292002 4644330 647672 0 3459133 2549914 31996670 14019463 18575467 17977207 22034600 20527121 761084 1462416 547712 0 1308796 1462416 X 20725804 19064705 20725804 19064705 22034600 20527121 -1655641 -5458 0 X X 0 1 X 1 1 1 X 2947255 3035666 1002696 6985617 2125735 3222281 3571882 8919898 2947255 3035666 3128431 3222281 3571882 15905515 0 0 0 15905515 911 4870 27611 43629 29261 106282 911 4870 27611 43629 29261 106282 2948166 3040536 3156042 3265910 3601143 16011797 0.99340 0.98880 0.00660 0.00680 X 31996670 14019463 17977207 17977207 X 3630903 -5458 -5458 3636361 0 3636361 5292002 0 5292002 0 5292002 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 MATERIAL UNCERTAIN TAX POSITIONS OR ANY RELATED PENALTIES AND INTEREST TO ACCRUE FOR THE YEARS ENDED SEPTEMBER 30, 2025 AND 2024, AND, ACCORDINGLY, THERE IS NO LIABILITY FOR UNRECOGNIZED TAX BENEFITS. TAX YEARS PRIOR TO 2022 ARE NO LONGER SUBJECT TO EXAMINATION BY THE IRS OR THE APPLICABLE STATE JURISDICTIONS. SOUTH AMERICA 1 0 PROGRAM SERVICES CONSTRUCTION & OPERATION OF ASTRONOMICAL RESEARCH FACILITY - 4.2 METER TELESCOPE 4644330 1 0 0 0 1 0 4644330 0 4644330 0 0 0 0 0 0 PART I, LINE 3: THE ACCRUAL METHOD WAS USED TO ACCOUNT FOR EXPENDITURES IN PART I. 0 0 0 0 0 0 0 0 0 DR JONATHAN ELIAS EXECUTIVE DIRECTOR (THRU 09/30/24) 178860 0 0 0 6651 0 18462 0 20035 0 224008 0 0 0 CESAR BRICENO EXECUTIVE DIRECTOR (AS OF 10/24) 137794 0 0 0 677 0 13645 0 564 0 152680 0 0 0 PART I, LINE 3 THE DIRECTOR'S COMPENSATION, SINCE KNOWN, HAS BEEN LISTED ON PART VII AND SCHEDULE J PURSUANT TO THE FORM 990 INSTRUCTIONS. NAME: DR. JONATHAN ELIAS COMPENSATION FROM UNRELATED ORGANIZATION: $224,008 TYPE OF COMPENSATION: WAGES AND BENEFITS NAME OF UNRELATED ORGANIZATION: AURA NAME: CESAR BRICENO COMPENSATION FROM UNRELATED ORGANIZATION: $152,680 TYPE OF COMPENSATION: WAGES AND BENEFITS NAME OF UNRELATED ORGANIZATION: AURA 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 FORM 990 WAS PREPARED BY THE ORGANIZATION'S INDEPENDENT CPA WITH INFORMATION PROVIDED BY MANAGEMENT. THE 990 IS REVIEWED AND APPROVED BY THE EXECUTIVE DIRECTOR AND PROVIDED TO THE BOARD FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST (COI) POLICY IS MONITORED AND ENFORCED BY THE HUMAN RESOURCE (HR) OFFICE AND THROUGH SOAR'S INTERNAL CONTROLS TO ENSURE THAT THE ORGANIZATION AND ITS EMPLOYEES ARE IN COMPLIANCE WITH THE COI POLICY. ANNUALLY, THE HR OFFICE COLLECTS COMPLETED COI DISCLOSURE STATEMENTS FROM EMPLOYEES. ALSO, BOARD MEMBERS ARE RESPONSIBLE TO BE ALERT OF ANY COI. IF ONE IS TO EXIST, THE BOARD MEMBER IS EITHER TO DISCLOSE THE INTEREST IN FULL TO THE OTHER MEMBERS OF THE BOARD OR COMMITTEE OR BE RECUSED FROM DELIBERATION OR VOTES OF THE BOARD OR COMMITTEE ON THE MATTER OF POTENTIAL CONFLICT. IN EITHER CASE, THE MINUTES OF THE BOARD OR COMMITTEE SHALL RECORD THE EXERCISE OF EITHER OPTION AND THE RESPONSE OF THE BOARD COMMITTEE TO THAT MATTER. FORM 990, PART VI, SECTION B, LINE 15 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. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2025. 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 CONTRACTED SERVICES WITH AURA: PROGRAM SERVICE EXPENSES 3,157,925. MANAGEMENT AND GENERAL EXPENSES 595,436. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,753,361. OTHER PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 362,901. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 362,901. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.