2024-11-13T14:47:55-06:00 2023-12-31 PwC US Tax LLP 101 SEAPORT BLVD SUITE 500 BOSTON MA 02210 990 2023-01-01 300833462 TMT INTERNATIONAL OBSERVATORY LLC % FRANK MUNOZ TMTI 6263951608 100 W WALNUT STREET SUITE 300 PASADENA CA 91124 ROBERT KIRSHNER EXECUTIVE DIRECTOR 6263951608 2024-11-12 true true PAUL TANIS P01441612 6175305000 2024-11-11 2023 2024-10-15 13:58:12Z ROBERT KIRSHNER 100 W WALNUT STREET STE 300 PASADENA CA 91124 30051390 false X WWW.TMT.ORG X 2014 DE SEE SCHEDULE O 6 6 56 20 0 0 58338746 20300538 0 0 442569 1532089 137144 8218763 58918459 30051390 376501 116058 0 0 5525396 5787956 0 0 0 9537412 10196302 15439309 16100316 43479150 13951074 225068605 231193423 33471252 25644996 191597353 205548427 X SEE SCHEDULE O false false 11245069 116058 0 SEE SCHEDULE O 11245069 true true false true false false false false false false true false false true true true false false false true true false false false false false false true false true false false false false false false false false false false false false false false false false false true 18 0 56 true false false false false false false false false false false false false X 6 6 true false false false true true true true true false false true true true true true true false false false CA X FRANK MUNOZ 6263951608 100 W WALNUT STREET 300 PASADENA CA 91124 X ROBERT KIRSHNER EXECUTIVE DIRECTOR 40.0 0.0 X 803719 0 54819 FENGCHUAN LIU PROJECT MANAGER 40.0 0.0 X 350329 0 80120 ERIC HANSEN DEPUTY PROJECT MANAGER 40.0 0.0 X 300346 0 86325 JOSE TERAN FACILITIES DEPARTMENT HEAD 40.0 0.0 X 282548 0 77138 CHRISTOPHE DUMAS OBSERVATORY SCIENTIST 40.0 0.0 X 292384 0 59312 BENJAMIN GALLAGHER TELESCOPE OPTICS GROUP LEADER 40.0 0.0 X 269178 0 61169 CORINNE BOYER ADAPTIVE OPTICS GROUP LEADER 40.0 0.0 X 252976 0 71497 JAMES JOHNSON TELESCOPE CTRL. GROUP LEADER 40.0 0.0 X 257880 0 60718 DIANA JERGOVIC SECRETARY/GOVERNOR 4.0 0.0 X X 0 0 0 BRUCE MACINTOSH GOVERNOR 4.0 0.0 X 0 0 0 CHRISTOPHER MARTIN GOVERNOR - START DATE 8/23 4.0 0.0 X 0 0 0 JONAS ZMUIDZINAS GOVERNOR - END DATE 8/23 4.0 0.0 X 0 0 0 TOM SOIFER GOVERNOR 4.0 0.0 X 0 0 0 MICHAEL BOLTE GOVERNOR 4.0 0.0 X 0 0 0 HENRY YANG GOVERNOR 4.0 0.0 X 0 0 0 FENG YUAN GOVERNOR 4.0 0.0 X 0 0 0 XUEFENG WU GOVERNOR 4.0 0.0 X 0 0 0 SUIJIAN XUE GOVERNOR 4.0 0.0 X 0 0 0 SAKU TSUNETA GOVERNOR 4.0 0.0 X 0 0 0 TOMONORI USUDA GOVERNOR 4.0 0.0 X 0 0 0 GILLES JONCAS GOVERNOR - START DATE 8/23 4.0 0.0 X 0 0 0 MICHITOSHI YOSHIDA GOVERNOR 4.0 0.0 X 0 0 0 LUC SIMARD GOVERNOR 4.0 0.0 X 0 0 0 DONALD BROOKS GOVERNOR - END DATE 5/23 4.0 0.0 X 0 0 0 ESWAR REDDY GOVERNOR 4.0 0.0 X 0 0 0 AN RAMAPARKASH GOVERNOR 4.0 0.0 X 0 0 0 2809360 0 551098 48 false true true COHERENT INC 5100 PATRICK HENRY DRIVE SANTA CLARA CA 95054 ENGINEERING SERVICES 5196000 CALIFORNIA INSTITUTE OF TECHNOLOGY 1200 E CALIFORNIA BLVD PASADENA CA 91125 SCIENTIFIC SERVICES 5133289 CILAS 8 AVENUE BUFFON CS 16319 ORLEANS CEDEX 2 FR 45063 ENGINEERING SERVICES 1741192 BCF SOLUTIONS INC 14325 WILLARD RD SUITE 107 CHANTILLY VA 20151 PROFESSIONAL SERVICE 1576787 AMOS - ADVANCED MECH OPTICAL SYS RUE DES CHASSEURS ARDENNAIS 2 ANGLEUR LEIGE BE 4031 ENGINEERING SERVICES 536987 25 706323 19594215 20300538 0 1532089 1532089 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 GAIN ON EXTINGUISHMENT OF LIABILITY 900099 8053155 8053155 OTHER INCOME 900099 165608 165608 8218763 30051390 9750852 116058 116058 0 0 0 0 0 0 2883231 821688 2061543 439037 212475 226562 2217684 1725352 492332 248004 120002 128002 0 940100 940100 265290 265290 0 0 0 258735 224058 34677 0 63202 52355 10847 395265 327160 68105 0 1895157 1691856 203301 151998 121531 30467 70 58 12 64989 55268 9721 1581001 1562073 18928 0 273026 244063 28963 366093 303014 63079 SUBCONTRACTS 3431559 2269176 1162383 PROPERTY TAX 200979 191224 9755 SUPPLIES 165496 145446 20050 COMMUNICATION EXPENSE 43294 35834 7460 100048 86278 13770 16100316 11245069 4855247 0 9594788 6772792 41926889 30458958 0 0 1741 628986 0 0 0 0 0 0 0 0 761499 738947 2575744 1862465 970641 713279 0 0 0 0 0 0 0 0 171813047 191880461 225068605 231193423 3009285 2762872 0 0 0 0 0 0 0 0 0 0 0 0 0 0 30461967 22882124 33471252 25644996 X 0 0 0 0 191597353 205548427 191597353 205548427 225068605 231193423 13951074 X false false false X 21022580 34844902 25262508 58338746 20300538 159769274 0 0 21022580 34844902 25262508 58338746 20300538 159769274 0 159769274 882717 322680 83209 442569 1532089 3263264 0 104 42918 124262 137144 8218763 8523191 171555729 0.93130 0.98650 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5312 5312 11245069 11250381 712519 178130 689697 695803 712519 2098019 3147029 4180 5312 9492 172424 173951 178130 524505 786758 36290 23150 13140 2071354 1413337 658017 468100 425978 42122 713279 CONSTRUCTION IN PROGRESS 183751388 OPERATING LEASE (ROU ASSET) 8129073 191880461 0 ASSET RETIREMENT OBLIGATION 10519715 OPERATING LEASE LIAB. (LT) 9640764 PAYROLL LIABILITIES 1481472 OPERATING LEASE LIAB. (CURRENT) 1240173 22882124 true North America 0 3 Program Services PROGRAM DEVELOPMENT 591281 Europe (Including Iceland and Greenland) 0 3 Program Services PROGRAM DEVELOPMENT 213905 0 6 0 6 805186 805186 false false false false false false true CAMP AGAPE HAWAII 98-1228 KAAMILO STREET AIEA HI 96701 455504686 501(C)(3) 25000 FMV SPONSOR CAMP AGAPE IN HAWAII CONSORTIUM FOR HAWAII ECO ENGINEERING 2040 BACHELOT STREET HONOLULU HI 96817 990353084 501(C)(3) 15000 FMV CULTURE BASED AND PLACE BASED STEAM PROGRAMS COUNCIL FOR NATIVE HAWAIIAN ADVANCEMENT 91-1270 KINOIKI STREET KAPOLEI HI 96707 910313383 501(C)(3) 50000 FMV KAKO'S MAUI FUND FOR COMMUNITIES IMPACTED BY FIRES ON MAUI - FUNDS MATCHED KAHUA PAA MUA INC PO BOX 896 KAPAAU HI 96755 453682506 501(C)(3) 6000 FMV ENHANCE COMMUNITIES THROUGH EDUCATIONAL PROGRAMS FOR YOUTH AND ADULTS 4 SCHEDULE I, PART I, LINE 2 TIO ENTERS INTO AGREEMENTS WITH GRANTEES REQUIRING THAT GRANTED FUNDS BE SPENT ONLY IN FURTHERANCE OF TAX EXEMPT PURPOSES. X X X false true false false false false false false false false false ROBERT KIRSHNER EXECUTIVE DIRECTOR 774180 0 0 0 29539 0 24990 0 29829 0 858538 0 0 0 FENGCHUAN LIU PROJECT MANAGER 327829 0 0 0 22500 0 50269 0 29851 0 430449 0 0 0 CHRISTOPHE DUMAS OBSERVATORY SCIENTIST 292384 0 0 0 0 0 39728 0 19584 0 351696 0 0 0 JOSE TERAN FACILITIES DEPARTMENT HEAD 282548 0 0 0 0 0 43507 0 33631 0 359686 0 0 0 CORINNE BOYER ADAPTIVE OPTICS GROUP LEADER 252976 0 0 0 0 0 39207 0 32290 0 324473 0 0 0 ERIC HANSEN DEPUTY PROJECT MANAGER 300346 0 0 0 0 0 46891 0 39434 0 386671 0 0 0 BENJAMIN GALLAGHER TELESCOPE OPTICS GROUP LEADER 269178 0 0 0 0 0 33403 0 27766 0 330347 0 0 0 JAMES JOHNSON TELESCOPE CTRL. GROUP LEADER 249541 0 0 0 8339 0 39331 0 21387 0 318598 0 0 0 FORM 990, SCHEDULE J, PART I, LINE 1A ONE OFFICER RECEIVED A TAX GROSS UP PAYMENT AND A HOUSING ALLOWANCE WHICH IS INCLUDED IN SCHEDULE J, PART II, COLUMN (B) (III). ONE OFFICER HAD TRAVEL FOR HIS COMPANION IN 2023. THIS WAS A BUSINESS EXPENSE AND NOT INCLUDED IN THE EMPLOYEE'S COMPENSATION. FORM 990, SCHEDULE J, PART I, LINE 1B TAX INDEMNIFICATION AND GROSS-UP PAYMENTS ARE SUBJECT TO MANAGEMENT APPROVAL. FORM 990, SCHEDULE J, PART II FENGCHUAN LIU AND ROBERT KIRSHNER ARE COMPENSATED BY CALIFORNIA INSTITUTE OF TECHNOLOGY, AN UNRELATED ORGANIZATION. TIO REIMBURSES THE CALIFORNIA INSTITUTE OF TECHNOLOGY FOR THE COSTS OF THOSE EMPLOYEES RELATED TO THE SERVICES PROVIDED TO TIO. THE AMOUNTS INCLUDED IN PART VII AND SCHEDULE J, PART II REPRESENT THEIR COMPENSATION IN CONNECTION WITH THEIR SERVICES TO TIO. PART I, LINE 1 AND PART III, LINES 1 AND 4A TMT INTERNATIONAL OBSERVATORY (TIO) WAS FOUNDED BY THE MEMBERS LISTED BELOW EXCLUSIVELY TO FURTHER CHARITABLE, EDUCATIONAL AND SCIENTIFIC PURPOSES AND, WITHIN SUCH LIMITS, TO ADVANCE SCIENTIFIC KNOWLEDGE AND EDUCATION THROUGH THE STUDY, OBSERVATION, AND COLLECTION OF IMAGES AND INFORMATION FROM DEEP SPACE WITH THE OBJECTIVE OF FURTHERING HUMAN UNDERSTANDING OF ASTRONOMY AND THE ORIGINS OF THE UNIVERSE: 1. THE REGENTS OF THE UNIVERSITY OF CALIFORNIA ("UC") 2. CALIFORNIA INSTITUTE OF TECHNOLOGY ("CALTECH") 3. THE NATIONAL INSTITUTES OF NATURAL SCIENCES ("NINS") 4. THE NATIONAL ASTRONOMICAL OBSERVATORIES OF THE CHINESE ACADEMY OF SCIENCES ("NAOC") 5. THE NATIONAL RESEARCH COUNCIL OF CANADA ("NRC") 6. THE DEPARTMENT OF SCIENCE AND TECHNOLOGY, GOVERNMENT OF INDIA ("DST") TIO IS PURSUING ITS PURPOSE BY DESIGNING, DEVELOPING, CONSTRUCTING, AND OPERATING A "STATE-OF-THE-ART" THIRTY-METER, WORLD CLASS TELESCOPE AND ASSOCIATED OBSERVATORY ON MAUNA KEA IN HAWAI'I (THE "TMT PROJECT") AND, IN RELATION THERETO, FOSTERING ACADEMIC AND SCIENTIFIC INTERACTION AMONG EDUCATIONAL AND OTHER RESEARCH INSTITUTIONS ON A GLOBAL BASIS. FORM 990, PART VI, LINE 1 THE GOVERNING BODY OF TIO IS ITS BOARD. THE BOARD IS COMPRISED OF UP TO 3 GOVERNORS APPOINTED BY EACH OF THE 6 MEMBERS OF THE ORGANIZATION. EACH MEMBER MUST DESIGNATE ONE OF ITS GOVERNORS AS A VOTING REPRESENTATIVE. AS OF DECEMBER 31, 2023, THE BOARD HAD A TOTAL OF 16 GOVERNORS, OF WHICH 6 GOVERNORS ARE VOTING REPRESENTATIVES. FORM 990, PART VI, LINE 2 THE FOLLOWING INDIVIDUALS HAVE A BUSINESS RELATIONSHIP AS A RESULT OF THEIR RELATIONSHIPS WITH THEIR ORGANIZATIONS AND THE TMT PROJECT: UC: HENRY YANG, MICHAEL BOLTE, BRUCE MACINTOSH CALTECH: DIANA JERGOVIC, TOM SOIFER, JONAS ZMUIDZINAS (UNTIL 8/23), FENGCHUAN LIU, ROBERT KIRSHNER, CHRISTOPHER MARTIN (AS OF 8/23) NRC: GILLES JONCAS (AS OF 8/23), DONALD BROOKS (UNTIL 5/23), LUC SIMARD NINS: SAKU TSUNETA, TOMONORI USUDA, MICHITOSHI YOSHIDA NAOC: SUIJIAN XUE, FENG YUAN, XUEFENG WU DST: ESWAR REDDY, A.N. RAMAPRAKASH FORM 990, PART VI, LINES 6 AND 7 AS OF 12/31/2023 THE MEMBERS OF TIO WERE: 1. UC 2. CALTECH 3. NINS 4. NAOC 5. NRC 6. DST GOVERNANCE DECISIONS OF THE ORGANIZATION INCLUDING THE APPOINTMENT AND NUMBER OF GOVERNORS, ADMISSION OF NEW MEMBERS AND THE TERMS OF SUCH ADMISSION ARE RESERVED TO THE MEMBERS OF THE ORGANIZATION. FORM 990, PART VI, LINE 11B WORKING WITH PWC US TAX, LLP ("PWC"), THE FORM 990 IS PREPARED. THE FORM 990 IS THEN REVIEWED BY MANAGEMENT, THE LEGAL COUNSEL AND THE AUDIT COMMITTEE. PRIOR TO FILING WITH THE IRS THE FINAL FORM 990 IS MADE AVAILABLE TO THE FULL BOARD. PWC SIGNS THE RETURN AS PAID PREPARER AND ELECTRONICALLY FILES THE RETURN WITH THE IRS. FORM 990, PART VI, LINE 12C ON AN ANNUAL BASIS TIO DISTRIBUTES CONFLICT OF INTEREST QUESTIONNAIRES TO THE BOARD MEMBERS, OFFICERS, AND KEY EMPLOYEES TO COMPLETE AND RETURN. MANAGEMENT OF TIO REVIEWS THE RETURNED FORMS FOR COMPLIANCE. IF A CONFLICT IS DISCOVERED IT IS ESCALATED TO THE APPROPRIATE PARTY WITHIN THE ORGANIZATION. ALL CONFLICTS ARE RESOLVED IN ACCORDANCE WITH TIO'S WRITTEN CONFLICT OF INTEREST POLICY. FORM 990, PART VI, LINE 19 GOVERNING DOCUMENTS AND POLICIES, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE NOT OPEN TO PUBLIC INSPECTION.