2015-08-11T15:44:02-07:00 2014-09-30 990 2013-10-01 953972799 CALIFORNIA ASSOCIATION FOR RESEARCH IN ASTRONOMY CALI 8088857887 65-1120 Mamalahoa Hwy Kamuela HI 96743 Nathan Brostrom CARA CFO 8088857887 2015-08-14 2013 2016-02-25 16:41:14Z W M Keck Observatory W M Keck Observatory 65-1120 Mamalahoa Hwy Kamuela HI 96743 22552513 0 X www.keckobservatory.org X 1985 CA To advance the frontiers of astronomy and share our discoveries with the world. CARA was formed by The Regents of the University of California and California Institute of Technology to operate two 10-meter optical/infrared telescopes on Mauna Kea on the island of Hawai'i. 6 6 145 20 0 0 17752864 18310437 4476009 3861182 291189 364237 -158878 3425 22361184 22539281 2428470 2605248 0 0 12339194 12693704 0 0 494155 8137177 8620781 22904841 23919733 -543657 -1380452 72734062 69949463 16880317 15018860 55853745 54930603 To advance the frontiers of astronomy and share our discoveries with the world. The two 10-meter telescopes of the Keck Observatory are the world's largest optical and infrared telescopes. They have revolutionized our understanding of the cosmos, impacting every area of astronomy and astrophysics. 0 0 20025832 2428470 3782186 Higher Education: The twin telescopes are dedicated to astronomical research 365 days/nights per year and feature a suite of advanced instrumentation including. Time on the Keck telescopes is one of the most sought-after resources in astronomical and planetary science research. Observing time on the Keck telescopes is divided each year among its founding partner institutions: California Institute of Technology and the University of California, as well as NASA, and the University of Hawai'i. The broader observing community has access to the telescopes through partnerships with the National Science Foundation and NASA. CARA's activities include entering into grants and contracts to carry out astronomical research and instrumentation development. Keck has pushed the frontiers of discovery, searching for new inhabitable worlds, probing the mysteries of the Milky Way, measuring distant galaxies and revealing other cosmic phenomenon so that we may further understand the nature of the Universe and our place in its vast expanse. 123439 0 33500 Public Information: Each year, Keck Observatory sponsors dozens of educational programs, public lectures and podcasts for Hawai'i Island families, educators, and students to foster a greater appreciation of science and its many contributions to society. On a global level, the Observatory has a support base of over 800 Friends of Keck and a subscribed fan base of nearly 20,000 astronomy professionals and enthusiasts, and welcomes visitors to its headquarters facility in Kamuela and to its summit facility for a first-hand view of the Keck telescopes on Mauna Kea. 45496 0 45496 Research: Keck Observatory's activities include submitting grant proposals to carry out specific research projects. 0 0 0 20194767 1 1 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 43 0 1 145 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 1 0 0 0 0 1 0 1 1 0 0 1 1 1 1 0 0 1 1 0 CA HI X California Association for Research in Astronomy 8088857887 65-1120 Mamalahoa Hwy Kamuela HI 96743 X Dr Ed Stolper Chairman 2 0 X X 0 0 0 Dr George Blumenthal Vice-Chairman 2 0 X X 0 0 0 Dr B Thomas Soifer Board Member 2 0 X 0 0 0 Dr Aimee Dorr Board Member 2 0 X 0 0 0 Dr Shrinivas Kulkarni Board Member 2 0 X 0 0 0 Dr Claire Max Board Member 2 0 X 0 0 0 Mr Nathan Brostrom Chief Financial Officer 1 0 X 0 0 0 Ms Elaine Stamman Secretary 2 0 X 5554 0 443 Dr Taft Armandroff Former Observatory Director 50 0 X X 253120 0 47425 Mr Hilton Lewis Observatory Director 50 0 X 229153 0 56154 Mr Richard Matsuda Operations and Infrastructure Manager 50 0 X 185727 0 42803 Dr Peter Wizinowich Optics Engineering Manager 50 0 X 182029 0 47325 Ms Margarita Scheffel Observatory CFO 50 0 X 160922 0 37615 Mr Sean Adkins Instrument Program Manager 50 0 X 141079 0 31977 Mr Kevin McCann Software Engineering Manager 50 0 X 167603 0 49534 Mr Kyle Kinoshita Technical Services Manager 50 0 X X 158904 0 31111 Mr Dennis McBride Principal Engineer 50 0 X 156416 0 28333 Mr Jason Chin Senior Optics Engineer 50 0 X 153053 0 31870 Mr Kevin Tsubota Senior Software Engineer 50 0 X 141747 0 33162 1935307 0 437752 38 1 1 0 REC SOLAR COMMERCIAL CORPORATION 775 FIERO LANE STE 200 SAN LUIS OBISPO CA 93401 Photo Voltaic System Install 556500 MAUNA KEA OBSERVATORY SUPPORT 177 Makaala Street Hilo HI 96720 MAUNA KEA SUMMIT FACILITY AND ROAD MAINTENANCE 412078 TELEDYNE SCIENTIFIC and IMAGING LLC 1049 CAMINO DOS RIOS THOUSAND OAKS CA 91360 INSTRUMENT FABRICATION 337931 WINLIGHT OPTICS 135 rue Benjamin Franklin ZAC St Martin Pertuis FR 84120 KCWI Collimator Mirror fabrication 245380 WILLIAM R IRACE 355 W MESQUITE BLVD MESQUITE NV 89027 Project Management Consulting 119717 6 X 0 0 0 0 1714784 16595653 12618 18310437 NASA COOPERATIVE AGREEMENT 541712 3673886 3673886 0 0 VISITING SCIENTIST QUARTERS 541712 108300 108300 0 0 MISC FEDERAL RESEARCH GRANTS 541712 45496 45496 0 0 KECK LOGO MERCHANDISE 900099 29200 0 0 29200 SUMMIT TOURS FEES OFFSET 900099 4300 0 0 4300 0 0 0 0 3861182 338851 0 0 338851 0 0 0 0 0 0 0 0 0 0 12618 26000 13232 0 -614 26000 25386 0 0 25386 0 EMPLOYEE EQUIPMENT SALES 900099 3051 0 0 3051 IMAGE FEE 900099 374 0 0 374 0 0 0 0 3425 22539281 3827682 0 401162 X 2589353 2589353 0 0 15895 15895 0 0 1500435 551492 881111 67832 0 0 0 0 8524221 6733016 1572787 218418 786172 638665 131672 15835 1195576 708537 444895 42144 687300 553634 119833 13833 0 0 0 0 11278 0 11278 0 114063 0 114063 0 0 0 0 0 0 0 0 0 0 0 893454 626849 222495 44110 0 0 0 0 174384 36003 116263 22118 415707 75842 332147 7718 0 0 0 0 1538848 1271650 267198 0 417567 190873 206063 20631 0 0 0 0 216348 7148 174815 34385 0 0 0 0 0 0 0 0 6177720 6064853 112867 0 42216 768 41448 0 EQUIPMENT AND TOOLS 964159 923578 37231 3350 EQUIPMENT RENTAL AND MAINTENANCE 535040 473027 58232 3781 CAPITAL SUBAWARDS -2621965 -2621965 0 0 INDIRECT COST RECOVERY -258038 1355549 -1613587 0 23919733 20194767 3230811 494155 X 2571 3091 17103838 9171863 39082 92727 630216 347420 0 0 0 0 0 0 0 0 51105 148313 122986170 68657337 54844813 54328833 62437 0 0 5857216 0 0 0 0 0 0 72734062 69949463 2396013 2068552 635237 451982 13849067 12498326 0 0 0 0 0 0 0 0 0 0 0 0 16880317 15018860 X 55201759 54495349 651986 435254 0 0 55853745 54930603 72734062 69949463 X -1380452 444867 12443 0 0 0 X 0 1 X 1 1 1 X 14112296 15632382 16102256 15381241 16595653 77823828 0 0 0 0 0 0 0 0 0 0 14112296 15632382 16102256 15381241 16595653 77823828 2000000 75823828 317600 294238 393000 251861 338851 1595550 0 0 0 -158878 -158878 148928 193239 223137 186732 145226 897262 80157762 3861182 0.94593 0.97031 X Schedule A, Part II, Line 9 (d) 2012: Includes the net proceeds, without contributions, from the 20th Anniversary fund raising event festivities. Schedule A, Part II, Line 10 Observing Scientists' fees to offset their lodging costs while observing, Keck logo sales, summit science tours fee offsets, and image fees. All activities to advance scientific astronomical discovery and knowledge. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 0 0 0 0 122986170 68657337 54328833 0 0 0 0 54328833 0 0 UNIVERSITY OF CALIFORNIA GENERAL ENDOWMENT POOL 5857216 F 5857216 0 0 X 23187938 444867 12443 0 433352 890662 22297276 0 242005 242005 22539281 23894348 0 0 0 0 0 23894348 25385 0 25385 23919733 Schedule D, Part VI, Line 1a The land in Waimea is owned by California Institute of Technology and is not listed as a CARA financial asset. Schedule D, Part VI, Line 1b The headquarters building in Waimea and the observatories on Mauna Kea are owned by California Institute of Technology and are not listed as CARA financial assets. Schedule D, Part VI, Line 1d The telescopes on Mauna Kea are owned by California Institute of Technology and are not listed as CARA financial assets. CARA owns all focal-plane instruments, lasers and adaptive optics plus various other equipment not affixed to the facilities, and computers & vehicles. Schedule D, Part VII, Line 3 The University of California General Endowment Pool is a unitized fund whereby CARA participates in investment returns and income on an equivalent pro-rated basis with all participants in the pool. Schedule D, Part X, Line 2 CARA has received a determination from taxing authorities that it is an organization exempt from taxation under Section 501c3 of the U.S. Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code and is generally not subject to federal or state income taxes. However, CARA is subject to income taxes on any net income derived from a trade or business, regularly carried on, and not in furtherance of the purposes for which it was granted exemption. No income tax provision has been recorded as the net income, if any from any unrelated trade or business, in the opinion of management, is not material to the financial statements taken as a whole. In accordance with FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes, included in FASB ASC Subtopic 740 10 Income Taxes Overall, CARA recognizes the effect of income tax positions only if those positions are more likely than not of being sustained. Recognized income tax positions are measured at the largest amount that is greater than fifty percent likely of being realized. Changes in recognition or measurement are reflected in the period in which the change in judgment occurs. Prior to the adoption of Interpretation 48, CARA recognized the effect of income tax positions only if such positions were probable of being sustained. Schedule D, Part XI, Line 2d Satisfaction of temporary equipment restrictions. Schedule D, Part XI, Line 4b Temporarily restricted contributions shifted from the audit report to the revenue section and the net proceeds from the fleet vehicle sales and the loss on the sale of donated stock which are reported in the audit report in the expense sections. Schedule D, Part XII, Line 4b The net proceeds from the fleet vehicle sales and the loss on the sale of donated stock. 1 Europe (including Iceland and Greenland) 0 0 Speaking at Seminars or Conferences Scientific Detector Workshop 2013. 3783 Europe (including Iceland and Greenland) 0 0 Program Services Collaborative scientific meetings with the European Southern Observatory. 9860 Europe (including Iceland and Greenland) 0 0 Program Services TOPTICA LASER DEVELOPMENT - Contracted with this firm to fabricate and develop telescope instrumentation. Includes travel and supplies procured. Purchases of scientific equipment and services from CSEM SA for MOSFIRE instrument development and maintenance and WINLIGHT for KCWI instrument development. 334072 North America (including Canada and Mexico, but not the United States) 0 0 Speaking at Seminars or Conferences Various conferences and meetings during the year: Special Libraries Association Annual Conference; MPB Communications-Training on Laser Hardware; SPIE Conference. 54928 South Asia 0 0 Program Services Scientific collaboration meetings with Australia National University. 4883 0 0 407526 Europe (including Iceland and Greenland) Sub-award for scientific development under the National Science Foundation Prime Award AST 1207631 for the PSF Reconstruction project. 15895 WIRE TRANSFER 0 0 1 0 0 0 0 0 0 Schedule F, Part I, Line 2 W M Keck Observatory monitors grantees' performance based on achievement of grant purposes according to federal, state and private foundation conditions and compliance in addition to WMKO internal procedures including the best practices under A-133 sub-recipient monitoring. 1 CALIFORNIA INSTITUTE OF TECHNOLOGY 1200 E CALIFORNIA BLVD PASADENA CA 946075200 951643307 501(c)(3) 2137126 0 CASH Sub-award under the federally funded AURA TSIP sub-award N09426C-A for the development of the astronomical instrument the Keck Cosmic Web Imager. CALIFORNIA INSTITUTE OF TECHNOLOGY 1200 E CALIFORNIA BLVD PASADENA CA 946075200 951643307 501(c)(3) 93051 0 CASH Sub-award under the federally funded NSF AST-1007058 prime award for the design and development of astronomical technology for the Adaptive Optics Tip Tilt Sensor for Keck I. UNIVERSITY OF CALIFORNIA LOS ANGELES 10920 WILSHIRE BLVD LOS ANGELES CA 900246503 956006143 501(c)(3) 29399 0 CASH Sub-award under the federally funded NSF AST-1311102 prime award for the upgrade of the OSIRIS Detector. UNIVERSITY OF CALIFORNIA LOS ANGELES 10920 WILSHIRE BLVD LOS ANGELES CA 900246503 956006143 501(c)(3) 37997 0 CASH Sub-award under the federally funded AURA TSIP sub-award N09426C-A for the development of the astronomical instrument the Keck Cosmic Web Imager. UNIVERSITY OF CALIFORNIA SANTA CRUZ 1156 HIGH STREET SANTA CRUZ CA 95064 941539563 501(c)(3) 308496 0 CASH Sub-award under the federally funded AURA TSIP sub-award N09426C-A for the development of the astronomical instrument the Keck Cosmic Web Imager. 5 0 Schedule I, Part I, Line 2 W M Keck Observatory monitors grantees' performance based on achievement of grant purposes according to federal, state and private foundation conditions and compliance in addition to WMKO internal procedures including A-133 sub-recipient monitoring. X X X 0 0 0 0 0 0 0 1 0 Mr Hilton Lewis Observatory Director 229153 0 0 0 0 0 32081 0 24072 0 285306 0 0 0 Dr Taft Armandroff Former Observatory Director 253120 0 0 0 0 0 25773 0 21652 0 300545 0 0 0 Mr Richard Matsuda Operations and Infrastructure Manager 172793 0 500 0 12434 0 15917 0 26886 0 228530 0 0 0 Mr Sean Adkins Instrument Program Manager 140679 0 400 0 0 0 11254 0 20723 0 173056 0 0 0 Dr Peter Wizinowich Optics Engineering Manager 180529 0 1500 0 0 0 25274 0 22051 0 229354 0 0 0 Mr Kevin McCann Software Engineering Manager 167603 0 0 0 0 0 23464 0 26070 0 217137 0 0 0 Ms Margarita Scheffel Observatory CFO 159422 0 1500 0 0 0 22515 0 15100 0 198537 0 0 0 Mr Kyle Kinoshita Technical Services Manager 145917 0 500 0 12487 0 11333 0 19778 0 190015 0 0 0 Mr Jason Chin Senior Optics Engineer 140566 0 0 0 12487 0 11245 0 20625 0 184923 0 0 0 Mr Dennis McBride Principal Engineer 156416 0 0 0 0 0 11902 0 16431 0 184749 0 0 0 Mr Kevin Tsubota Senior Software Engineer 141747 0 0 0 0 0 11162 0 22001 0 174910 0 0 0 Schedule J, Part I, Line 3 PROCESS FOR DETERMINING COMPENSATON FOR THE DIRECTOR AND DEPUTY DIRECTOR: Annually the CARA Board Executive Committee reviews and approves the two directors' compensation using market compensation studies which may include other Form 990 returns. Schedule J, Part I, Line 7 NON-FIXED PAYMENTS PROVIDED - CARA has an Observatory-wide bonus program for which all CARA employees are eligible to be nominated by other CARA employees for achievements based on non-revenue criteria. Schedule J, Part II Section B(iii)- OTHER REPORTABLE COMPENSATION: Includes employer paid dependent tuition. Form 990, Part I, Line 19 NET ASSET CHANGE-Total revenue less expenses for CARA represents primarily the net change in its capitalized fixed assets plus any capitalized write-offs rather than net income. Form 990, Part VI, Section A, Line 2 BOARD MEMBERS: George Blumenthal, Elaine Stammen, Nathan Brostrom and Aimee Dorr had a business relationship through the University of California. Edward Stolper (a Caltech Officer), Shrinivas Kulkarni and Thomas Soifer had a business relationship through California Institute of Technology. California Institute of Technology and University of California provide various instrument and adaptive optics development services to CARA. During tax year 2013, total expenditures for these services charged to CARA were $2,273,089 by Caltech, and $384,084 by UC. Form 990, Part VI, Section A, Line 7a BOARD MEMBER DESIGNATION: Per the 1992 Amended and Restated agreement between the University of California and California Institute of Technology, the Presidents at both institutions each designate three board members to serve on the CARA board. Form 990, Part VI, Section B, Line 11b DISTRIBUTION OF THE 990 TO THE BOARD: Management prepares the Form 990. A draft Form 990 is provided to the Audit Committee for review and comment. After any required changes are made and prior to filing, management distributes a final copy to the Board indicating who prepared and reviewed the Form 990, and who will sign and file the Form by the due date. Form 990, Part VI, Section B, Line 12c CONFLICT OF INTEREST DISCLOSURE: Annually each board member is required to disclose and sign a board governance document indicating any business, personal or family relationships with other board members, staff or major vendors involving themselves and/or their family members. The signed disclosures are then reviewed by the Audit Committee and the Audit Committee Chair notifies the Board of any conflicts sufficient to warrant the attention of the Board. Key employees and the five highest compensated employees are required to disclose and sign an annual information request indicating any family or business relationships that may impact organizational management and governance. Form 990, Part VI, Section B, Line 13 WHISTLEBLOWER POLICY: Hawaii state labor laws require posting of the State's Whistleblower Protection Law notice which outlines a standard whistleblower process. CARA complied with the workplace labor posting laws during tax year 2013. Form 990, Part VI, Section B, Line 14 RECORDS RETENTION: Financial records follow both the IRS retention guidelines and the requirements of the federal government for federal awards issued under OMB Circular A-110. Form 990, Part VI, Section B, Line 15 PROCESS FOR DETERMINING COMPENSATON FOR THE DIRECTOR AND DEPUTY DIRECTOR: Annually the CARA Board Executive Committee reviews and approves the two directors' compensation using market compensation studies. Form 990, Part VI, Section C, Line 19 AVAILABLE TO THE PUBLIC: Governance documents and conflict of interest policies are made available upon request. Financial statements in the form of an annual audit are published on the CARA website at www.keckobservatory.org. Form 990, Part VII, Section A, Line 1d REPORTABLE COMPENSATION FROM THE ORGANIZATION: Includes employer paid dependent tuition. Form 990, Part VIII, Line 1g NON-CASH CONTRIBUTIONS: Donated securities of $12,618 and in-kind gifts of $0. Form 990, Part VIII, Line 2f ALL OTHER PROGRAM SERVICE REVENUE - Includes miscellaneous revenues: observatory summit tour fees to offset labor and transportation costs for VIP's; and image fees. All activities undertaken to advance scientific astronomical discovery. Form 990, Part VIII, Line 7a SALES OF ASSETS: Sales of donated securities and retired fleet vehicles. Form 990, Part IX, Line 24a - 24d CAPITALIZED GRANT EXPENSES: A significant portion of CARA's sub-awards granted to other organizations is for capitalized projects or equipment not deemed expenses. The $2,621,965 reduction to the functional expense program total is to offset the capital project amounts listed in line 1 for purposes of properly completing Part IV, line 21, grants and other assistance to governments and organizations. Form 990, Part X, Line 9 PREPAID EXPENSES AND DEFERRED CHARGES - End of year balances now include the publicly traded securities CARA maintains with TIAA-CREF that are held to fund the 457(b) deferred compensation obligation. Last year these amounts were shown under Investments. Form 990, Part X, Line 11 INVESTMENTS Beginning of year balances include the publicly traded securities CARA maintains with TIAA-CREF that are held to fund the 457(b) deferred compensation obligation. End of year balances no longer include these amounts. They are now shown under Prepaid Expenses and Deferred Charges. Form 990, Part X, Line 12 INVESTMENTS OTHER SECURITES - End of year balances include new investments held in University of California's General Endowment Pool which is a unitized fund whereby CARA participates in investment returns and income on an equivalent pro-rated basis with all participants in the pool. Form 990, Part X, Line 19 DEFERRED REVENUE: Consists of advances from the Regents of the University of California and the Association of Universities for Research in Astronomy for operations and instrument fabrication respectively; and, grant advances from the Gordon and Betty Moore Foundation and the W M Keck Foundation for K2 Laser development. Form 990, Part XI, Line 3 NET ASSET CHANGE-Total revenue less expenses for CARA represents primarily the net change in its capitalized fixed assets during the tax year adjusted by any capital asset write-offs rather than net income. Form 990, Part XI, Line 5 NET UNREALIZED GAINS (LOSSES) ON INVESTMENTS-Includes both the unrealized gains from the 457(b) publicly traded investments held by TIAA-CREF and the unrealized gains from the investments held by the University of California General Endowment Pool as of 9-30-14. Form 990, Part XI, Line 6 DONATED SERVICES AND USE OF FACILITIES-CARA received in-kind professional services for its K2 laser development. IRS extensions granted on 2-15-15 and 5-15-15 through 8-15-15.