| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (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 |
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| Calendar year (or fiscal year beginning in) | (a) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 8,445,025 | 8,591,401 | 8,904,724 | 8,846,793 | 8,502,031 | 43,289,974 |
| 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 | 8,445,025 | 8,591,401 | 8,904,724 | 8,846,793 | 8,502,031 | 43,289,974 |
| 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. | 43,289,974 | |||||
| Calendar year (or fiscal year beginning in) | (a) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 8,445,025 | 8,591,401 | 8,904,724 | 8,846,793 | 8,502,031 | 43,289,974 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 49,315 | 51,303 | 225,041 | 299,704 | 236,627 | 861,990 |
| 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.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | 44,151,964 | |||||
| Calendar year (or fiscal year beginning in) | (a) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (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) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (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 on 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) |
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| 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): |
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| 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 0.015 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 0.035 | 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 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6Total annual distributions. Add lines 1 through 5. | 6 | |
|
7
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
7 | |
| 8 Distributable amount for 2025 from Section C, line 6 | 8 | |
| 9 Line 7 amount divided by Line 8 amount | 9 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2025 |
(iii) Distributable Amount for 2025 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2025 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2025 (reasonable cause required-- explain in Part VI).
See instructions. |
||||
| 3 Excess distributions carryover, if any, to 2025: | ||||
| a From 2020....... | ||||
| b From 2021....... | ||||
| c From 2022....... | ||||
| d From 2023....... | ||||
| e From 2024....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2025 distributable amount | ||||
|
i
Carryover from 2020 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2025 from Section D, line 6: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2025 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2025, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2025. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2026. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2021..... | ||||
| b Excess from 2022..... | ||||
| c Excess from 2023..... | ||||
| d Excess from 2024..... | ||||
| e Excess from 2025..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
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| FORM 990, PART III, LINE 4A: | OBSERVATORY OPERATIONS CANADA-FRANCE-HAWAII TELESCOPE (CFHT) IS A HIGH-TECH SERVICE PROVIDER DELIVERING EXQUISITE ASTRONOMICAL DATA LEADING TO SCIENTIFIC DISCOVERIES AT THE FOREFRONT OF TODAY'S ASTRONOMY. CFHT OPERATES, MAINTAINS, AND DEVELOPS STATE-OF-THE-ART INSTRUMENTATION ON ITS TELESCOPE LOCATED AT THE TOP OF MAUNAKEA IN HAWAI'I, ONE OF THE BEST SITES IN THE WORLD FOR ASTRONOMICAL RESEARCH, SERVICING THE SCIENTIFIC COMMUNITIES FROM CANADA, FRANCE, AND HAWAI'I, AND THROUGH COLLABORATIVE AGREEMENTS WITH TAIWAN AND CHINA. IN ADDITION, CFHT HAS TRAINED STAFF MEMBERS WHO PERFORM ALL SCIENTIFIC OBSERVATIONS ON BEHALF OF ITS ASTRONOMICAL COMMUNITY AND PROCESS THE DATA STEMMING FROM THOSE OBSERVATIONS. FOR 356 OF THE 365 NIGHTS OF 2025, THE SCHEDULE HAD ONE OF OUR 5 INSTRUMENTS ON THE TELESCOPE AND ACQUIRED DATA AS WEATHER PERMITTED. DURING THE REMAINING 9 NIGHTS, THE TECHNICAL AND SCIENTIFIC STAFF PERFORMED A SCHEDULED TECHNICAL ACTIVITY TO RECOAT THE PRIMARY MIRROR OF THE TELESCOPE, A SERIES OF TASKS THAT ARE SCHEDULED EVERY 3 YEARS. IN ADDITION TO THREE LARGE PROGRAMS INVOLVING DOZENS OF SCIENTISTS FROM COMMUNITIES WORLDWIDE, CFHT PERFORMED OBSERVATIONS FOR OVER 100 PROPOSALS, REPRESENTING HUNDREDS OF ACTIVE COLLABORATORS. SOME OF THESE PROPOSALS WERE FROM HIGH SCHOOL STUDENTS PARTICIPATING IN THE MAUNAKEA SCHOLARS PROGRAM ALSO IN 2025, A LITTLE OVER 200 PUBLICATIONS APPEARED IN REFEREED SCIENTIFIC JOURNALS BASED ON PRIOR YEARS' OBSERVATIONS AT CFHT. CFHT'S COMMUNICATION AND OUTREACH PROGRAM PLAYS AN IMPORTANT ROLE IN THE LOCAL COMMUNITY VIA ITS EDUCATIONAL ACTIVITIES IN NEIGHBORING SCHOOLS AND CULTURAL CENTERS. THE APPROACH SHOWCASES CFHT'S STAFF, SCIENCE, AND INSTRUMENTATION, AND ENGAGES HAWAI'I ISLAND KEIKI AND THEIR FAMILIES. CFHT SUPPORTED OUTREACH INITIATIVES AIMED AT LOCAL STUDENTS. CFHT CONTINUES TO WORK WITH THE "JOURNEY THROUGH THE UNIVERSE" PROGRAM, SUPPORTING CAREER PANELS AND CLASSROOM VISITS FOR STUDENTS ACROSS HAWAI'I ISLAND. TEACHERS SELECT A TOPIC FOR THEIR CLASSROOM. TOPICS EITHER SUPPORT EDUCATIONAL STANDARDS, FOR EXAMPLE, REINFORCING CONTENT LIKE PHASES OF THE MOON, HOW STARS MOVE ACROSS THE SKY, ETC., OR FOCUS ON STUDENT INTERESTS (BLACK HOLES, EXOPLANETS, ETC.). STAFF MEMBERS VISIT THE LOCAL WAIMEA LIBRARY TWICE A YEAR FOR "ASTRO BASH AND "ENGINEERING BASH", SCIENCE AND ENGINEERING EVENTS THAT INCLUDE INDOOR/OUTDOOR ACTIVITIES, DEMONSTRATIONS, AND DISPLAYS. OLDER STUDENTS WHO PARTICIPATE IN PROGRAMS LIKE THE MAUNAKEA SCHOLARS ARE OFFERED TOURS OF OUR SUMMIT FACILITY, WHILE YOUNGER STUDENTS VISIT OUR HEADQUARTERS IN WAIMEA. OTHER EVENTS OPEN TO THE PUBLIC INCLUDED EVENINGS OF STARGAZING, ASTRO DAY EVENTS IN THE TWO MAJOR CITIES ON THE ISLAND, HILO AND KONA, AND TOURS OF OUR SUMMIT FACILITY. BEYOND EDUCATIONAL OPPORTUNITIES, CFHT STAFF MEMBERS MENTOR STUDENTS AT THE LOCAL SCHOOL AND PARTICIPATE IN FOOD DISTRIBUTION EVENTS OVER THE SUMMER. PROGRAM SERVICE EXPENSES INCLUDE REIMBURSED EXPENSES OF $737,018 FOR ASTRONOMER SERVICES (REIMBURSED ASTRONOMER SERVICES), AND $143,555 IN MISCELLANEOUS DIRECT REIMBURSED EXPENSES RELATED TO CARRYING OUT ASTRONOMICAL RESEARCH ON MAUNAKEA. |
| FORM 990, PART III, LINE 4B: | DEVELOPMENT ACTIVITIES - MAUNAKEA SPECTROSCOPIC EXPLORER (MSE) PROJECT IN DECEMBER 2024, THE CFHT BOARD OF DIRECTORS RECOMMENDED NOT APPROVING ANY ADDITIONAL FUNDS FOR MSE ACTIVITIES BEYOND WHAT IS STRICTLY NECESSARY TO RESPONSIBLY AND SAFELY STOP CURRENT OPERATIONS. FOLLOWING THIS RECOMMENDATION, CFHT HALTED ALL MSE ACTIVITIES IN 2025. WHILE MSE REMAINS THE LONG-TERM GOAL FOR THE CFHT SITE, ITS IMMEDIATE FOCUS IS TO ENSURE IT REMAINS A VIABLE OPERATIONAL ENTITY UNTIL MSE CAN COMMENCE UNDER THE NEW ASTRONOMY LEASE AT MAUNAKEA. |
| FORM 990, PART III, LINE 4C: | IN 2025, ALL OUR STATE-OF-THE-ART INSTRUMENTS WERE AVAILABLE TO THE CFHT COMMUNITY. WE OPERATE FIVE INSTRUMENTS REMOTELY DURING NORMAL OPERATIONS, WHICH ALSO INCLUDES TWO BENCHMARK SURVEYS: (1) TO DISCOVER NEARBY EARTH-LIKE PLANETS IN THE HABITABLE ZONE OF THE MOST NEARBY STARS, AND (2) TO ANSWER SOME OF THE MOST FUNDAMENTAL QUESTIONS IN ASTRONOMY ABOUT THE PROPERTIES OF DARK MATTER AND DARK ENERGY, THE GROWTH OF STRUCTURE IN THE UNIVERSE FROM GALACTIC TO GALAXY CLUSTER SCALES, AND THE ASSEMBLY OF THE MILKY-WAY, AND (3) TO DISCOVER, TRACK, AND CHARACTERIZE SMALL SOLAR SYSTEM OBJECTS BEYOND THE ORBIT OF NEPTUNE TO TEST PLANET FORMATION MODELS. CFHT OPERATED AT FULL CAPACITY IN 2025. |
| FORM 990, PART VI, SECTION A, LINE 6 | CFHT WAS FORMED UNDER A TRIPARTITE AGREEMENT BETWEEN THE NATIONAL RESEARCH COUNCIL (NRC) OF CANADA, THE CENTRE NATIONAL DE LA RECHERCHE SCIENTIFIQUE (CNRS) OF FRANCE, AND THE UNIVERSITY OF HAWAI'I (UH). THESE THREE INSTITUTIONS ARE THE MEMBERS OF THE CORPORATION, REFERRED TO AS THE MEMBER AGENCIES. NRC AND CNRS ARE BOTH GOVERNMENT-FUNDED, RESEARCH AGENCIES OF THEIR RESPECTIVE COUNTRIES. THE UH IS A PUBLIC SYSTEM OF HIGHER EDUCATION IN THE STATE OF HAWAI'I. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE MEMBER AGENCIES APPOINT THE MEMBERS OF THE GOVERNING BODY (BOARD OF DIRECTORS). NRC AND CNRS EACH APPOINT FOUR DIRECTORS AND THE UH APPOINTS TWO DIRECTORS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS SUBMITTED TO THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS TO REVIEW THE FORM AND RECONCILE THE FINANCIAL AMOUNTS TO THE AUDITED FINANCIAL STATEMENTS. ONCE THIS PROCESS IS COMPLETE, MANAGEMENT SUBMITS THE FORM 990 TO THE BOARD OF DIRECTORS FOR THEIR ADDITIONAL REVIEW, ALONG WITH THE AUDITED FINANCIAL STATEMENTS. |
| FORM 990, PART VI, SECTION B, LINE 12C | COMPANY POLICY REQUIRES ALL MEMBERS OF THE GOVERNING BODY AND KEY EMPLOYEES TO DISCLOSE CONFLICTS OF INTEREST ANNUALLY ON A SIGNED STATEMENT. THESE STATEMENTS ARE REVIEWED BY MANAGEMENT FOR COMPLIANCE. IF A CONFLICT IS DISCOVERED, IT IS ESCALATED TO THE APPROPRIATE PARTY WITHIN THE ORGANIZATION. |
| FORM 990, PART VI, SECTION B, LINE 15 | 15 (A) THE CURRENT EXECUTIVE DIRECTOR (ED), DR. JEAN-GABRIEL CUBY, BEGAN HIS TERM ON JULY 15, 2022. HIS SALARY WAS DETERMINED BY COMPARABLE MARKET DATA FROM SIMILAR INSTITUTIONS AND DELIBERATION BY THE BOARD OF DIRECTORS. EVERY TWO YEARS THE BOARD OF DIRECTORS EVALUATES THE ED'S PERFORMANCE AND REEVALUATES THE COMPENSATION BASED ON MARKET DATA AND JOB PERFORMANCE, ADJUSTING AS DEEMED APPROPRIATE. THE ACTIONS ARE DOCUMENTED BY CONTEMPORANEOUS SUBSTANTIATION WITH AUTHORIZATIONS NOTED IN THE BOARD MINUTES. 15 (B) THE SALARIES OF OFFICERS AND KEY EMPLOYEES ARE DETERMINED BY THE EXECUTIVE DIRECTOR BASED UPON MARKET-BASED COMPARISONS OF SIMILAR INDUSTRIES AND INSTITUTIONS IN WHICH WE COMPETE FOR EMPLOYEES. EACH POSITION WITHIN THE COMPANY HAS MARKET-BASED COMPENSATION BANDS THAT ARE REVIEWED AND UPDATED ANNUALLY. THE COMPENSATION BANDS ARE BASED ON LOCAL AND REGIONAL SALARY SURVEYS FROM A VARIETY OF SOURCES. COMPENSATION WITHIN THE BANDS FROM LOW TO HIGH IS DEPENDENT ON A VARIETY OF FACTORS CAREER EXPERIENCE, TENURE WITHIN THE COMPANY, JOB PERFORMANCE, ETC. ALL EMPLOYEES HAVE AN ANNUAL REVIEW, WHICH INCLUDES A DETERMINATION OF COMPENSATION ADJUSTMENTS. COMPENSATION INCREASES CONSIST OF A COST-OF-LIVING ADJUSTMENT AND A MERIT-BASED ADJUSTMENT. THE COST-OF-LIVING ADJUSTMENT IS APPLIED TO ALL EMPLOYEES BASED ON LOCATION INFLATION AND MARKET-BASED INDICATORS. MERIT-BASED INCREASES ARE CONSIDERED FOR EACH EMPLOYEE BASED ON PERFORMANCE, EXPERIENCE, AND PROFESSIONAL SKILLS DEVELOPMENT EXHIBITED BY THE EMPLOYEE. ALL PAY INCREASES ARE APPROVED BY THE BOARD OF DIRECTORS BEFORE IMPLEMENTATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION PROVIDES COPIES OF ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART VII COMPENSATION EXPLANATION | HERVE AUSSEL REIMBURSED UNDER AN ACCOUNTABLE PLAN FOR TRAVEL EXPENSES INCURRED TO ATTEND ANNUAL BOARD OF DIRECTOR'S MEETING. MICHAEL BALOGH REIMBURSED UNDER AN ACCOUNTABLE PLAN FOR TRAVEL EXPENSES INCURRED TO ATTEND ANNUAL BOARD OF DIRECTOR'S MEETING. DOUGLAS SIMONS REIMBURSED UNDER AN ACCOUNTABLE PLAN FOR TRAVEL EXPENSES INCURRED TO ATTEND ANNUAL BOARD OF DIRECTOR'S MEETING. J-J KAVELAARS REIMBURSED UNDER AN ACCOUNTABLE PLAN FOR TRAVEL EXPENSES INCURRED TO ATTEND ANNUAL BOARD OF DIRECTOR'S MEETING. MARTIN GIARD REIMBURSED UNDER AN ACCOUNTABLE PLAN FOR TRAVEL EXPENSES INCURRED TO ATTEND ANNUAL BOARD OF DIRECTOR'S MEETING. CLAIRE MOUTOU REIMBURSED UNDER AN ACCOUNTABLE PLAN FOR TRAVEL EXPENSES INCURRED TO ATTEND ANNUAL BOARD OF DIRECTOR'S MEETING. ANTHONY CEKIC REIMBURSED UNDER AN ACCOUNTABLE PLAN FOR TRAVEL EXPENSES INCURRED TO ATTEND ANNUAL BOARD OF DIRECTOR'S MEETING. DAVID LONBORG REIMBURSED UNDER AN ACCOUNTABLE PLAN FOR TRAVEL EXPENSES INCURRED TO ATTEND ANNUAL BOARD OF DIRECTOR'S MEETING. LUC SIMARD REIMBURSED UNDER AN ACCOUNTABLE PLAN FOR TRAVEL EXPENSES INCURRED TO ATTEND ANNUAL BOARD OF DIRECTOR'S MEETING. STEFI BAUM REIMBURSED UNDER AN ACCOUNTABLE PLAN FOR TRAVEL EXPENSES INCURRED TO ATTEND ANNUAL BOARD OF DIRECTOR'S MEETING. |
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| Software Version: |