Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (i)Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| Total | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... | 2,917,333 | 2,933,384 | 50,000 | 50,000 | 73,000 | 6,023,717 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf....... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 2,917,333 | 2,933,384 | 50,000 | 50,000 | 73,000 | 6,023,717 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | 6,023,717 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 2,917,333 | 2,933,384 | 50,000 | 50,000 | 73,000 | 6,023,717 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 6,886 | 3,029 | 2,051 | 949 | 1,029 | 13,944 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 10,412 | 10,412 | ||||
| 11 | Total support Add lines 7 through 10. | 6,048,073 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose...... | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513.. | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 6 | Total. Add lines 1 through 5. | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons... | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e | Discount claimed for blockage or other factors (explain in detail in Part VI): | |||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| 7 | Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions) | |||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2014 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2014 |
(iii) Distributable Amount for 2014 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2014 from Section C, line 6 |
||||
|
2
Underdistributions, if any, for years prior to 2014 (reasonable cause required--see instructions) |
||||
| 3 Excess distributions carryover, if any, to 2014: | ||||
| a From 2009.......X | ||||
| b From 2010.......X | ||||
| c From 2011.......X | ||||
| d From 2012.......X | ||||
| e From 2013....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2014 distributable amount | ||||
|
i
Carryover from 2009 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2014 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2014 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2014, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
||||
|
6
Remaining underdistributions for 2014. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
||||
|
7 Excess distributions carryover to 2015. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a From 2010.......X | ||||
| b From 2011.......X | ||||
| c From 2012.......X | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | MISCELLANEOUS REVENUE |
| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| FORM 990, PART III, LINE 3 | EFFECTIVE MAY 1, 2014, THE ORGANIZATION AGREED TO TRANSFER TO THE ASSOCIATION OF UNIVERSITIES FOR RESEARCH IN ASTRONOMY, INC. (AURA) ALL OF ITS RIGHTS, TITLE, AND INTEREST IN THE M1/M3 MIRROR AND THE M2 MIRROR BLANK UPON COMPLETION. THE MIRROR CONTRACT AND ASSOCIATED COSTS OF APPROXIMATELY $22 MILLION REPRESENT APPROXIMATELY 34.5 PERCENT OF TOTAL ASSETS AT SEPTEMBER 30, 2014. AS OF SEPTEMBER 30, 2015, THE ORGANIZATION TRANSFERRED THE MIRRORS AND OTHER INTELLECTUAL PROPERTY OF $62,399,245 TO AURA. AURA WILL CONTINUE TO DEVELOP THE MIRROR, TELESCOPE AND OBSERVATORY SITE, WHILE THE ORGANIZATION WILL CONTINUE ON AS A PARTNER IN THE OPERATION OF THE LSST FACILITY AND SOLICITOR OF ADDITIONAL FUNDING AND CONTRIBUTIONS FOR THE PROJECT. THE AMOUNT TRANSFERRED TO AURA HAS BEEN REPORTED UNDER OTHER CHANGES IN NET ASSETS IN PART XI OF THE 990. SINCE THIS AMOUNT REPRESENTED A TRANSFER OF MORE THAN 25% OF ITS NET ASSETS, THE TRANSACTION HAS ALSO BEEN REPORTED IN SCHEDULE N AS REQUIRED. |
| FORM 990, PART VI, SECTION A, LINE 6 | LSST, INC. MEMBERS ARE ADLER PLANETARIUM, ARGONNE NATIONAL LABORATORY, BROOKHAVEN NATIONAL LABORATORY (BNL), CALIFORNIA INSTITUTE OF TECHNOLOGY, CARNEGIE MELLON UNIVERSITY, CHILE, COLUMBIA UNIVERSITY, CORNELL UNIVERSITY, DREXEL UNIVERSITY, FERMI NATIONAL ACCELERATOR LABORATORY, GEORGE MASON UNIVERSITY, GOOGLE, INC., HARVARD-SMITHSONIAN CENTER FOR ASTROPHYSICS, INSITUT DE PHYSIQUE NUCLEAIRE ET DE PHYSIQUE DES PARTICULES (IN2P3), JOHN HOPKINS UNIVERSITY, LAS CUMBRES OBSERVATORY GLOBAL TELESCOPE NETWORK, INC., LAWRENCE LIVERMORE NATIONAL LABORATORY (LLNL), LOS ALAMOS NATIONAL LABORATORY (LANL), NATIONAL OPTICAL ASTRONOMY OBSERVATORY, NATIONAL RADIO ASTRONOMY OBSERVATORY, NORTHWESTERN UNIVERSITY, PRINCETON UNIVERSITY, PURDUE UNIVERSITY, RESEARCH CORPORATION FOR SCIENCE ADVANCEMENT, RUTGERS UNIVERSITY, STANFORD UNIVERSITY - KAVLI INSTITUTE FOR PARTICLE ASTROPHYSICS AND COSMOLOGY, STANFORD UNIVERSITY LINEAR ACCELERATOR CENTER, SPACE TELESCOPE SCIENCE INSTITUTE, TEXAS A & M UNIVERSITY, THE PENNSYLVANIA STATE UNIVERSITY, THE UNIVERSITY OF ARIZONA, UNIVERSITY OF CALIFORNIA AT DAVIS, UNIVERSITY OF CALIFORNIA AT IRVINE, UNIVERSITY OF ILLINOIS AT URBANA-CHAMPAIGN, UNIVERSITY OF MICHIGAN, UNIVERSITY OF OXFORD, UNIVERSITY OF PENNSYLVANIA, UNIVERSITY OF PITTSBURGH, UNIVERSITY OF WASHINGTON, AND VANDERBILT AND FISK UNIVERSITY. |
| 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 11 | THE FORM 990 IS REVIEWED BY THE PRESIDENT, PROJECT MANAGER AND BUSINESS MANAGER BEFORE SUBMISSION. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY IS MONITORED AND ENFORCED BY THE PRESIDENT AND SECRETARY. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD CHAIR AND EXECUTIVE BOARD REVIEW TOP MANAGEMENT COMPENSATION ANNUALLY AND MAKE THE FINAL DETERMINATION. THE PRESIDENT AND HUMAN RESOURCES REVIEW COMPENSATION PACKAGES ANNUALLY FOR OTHER OFFICERS. THESE PROCESSES WERE MOST RECENTLY CONDUCTED IN 2014. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART VII, OFFICER COMPENSATION: | PATRICIA ELIASON, LSST PRESIDENT, RECEIVED $104,748 IN COMPENSATION, $15,000 IN BONUSES, $12,500 IN DEFERRED COMPENSATION, AND $9,150 IN NONTAXABLE BENEFITS DURING THE 2015 CALENDAR YEAR BY AURA/NOAO FOR HER SERVICES AT LSST, INC. HER FISCAL YEAR (10/1/14 - 9/30/15) COMPENSATION, DEFERRED COMPENSATION, AND BENEFITS WERE $125,775, $12,454, AND $8,390, RESPECTIVELY. DANIEL CALABRESE, LSST SECRETARY, RECEIVED $22,250 IN COMPENSATION, $2,225 IN DEFERRED COMPENSATION, AND $4,450 IN NONTAXABLE BENEFITS DURING THE 2015 CALENDAR YEAR BY AURA/NOAO FOR HIS SERVICES AT LSST, INC. HIS FISCAL YEAR (10/1/14 - 9/30/15) COMPENSATION, DEFERRED COMPENSATION, AND BENEFITS WERE $125,537, $12,621, AND $12,675, RESPECTIVELY. SINCE THIS COMPENSATION IS NOT PAID DIRECTLY BY LSST BUT IS PAID DIRECTLY BY AURA/NOAO AND THEN REIMBURSED BY LSST, AURA/NOAO ISSUES THE W-2'S FOR THEIR TOTAL COMPENSATION. THEREFORE, LSST REPORTS 0 W-2'S ISSUED IN PART V, LINE 2A. |
| FORM 990, PART XI, LINE 9: | TRANSFER OF ASSETS TO AURA -62,399,245. |
| FORM 990, PART XII, LINE 2C: | THE OVERSIGHT PROCESS AND THE SELECTION PROCESS HAS NOT CHANGED FROM PRIOR YEAR. |
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