Civic Intelligence

Canada-France-Hawaii Telescope Corp

EIN 23-7438736 • 501(c)3 • Kamuela, HI

Profile

Operate 3.6 meter astronomical telescope to further the knowledge and understanding of the universe through scientific research, studies, education, and dissemination of such knowledge.

65-1238 Mamalahoa HwyKamuela, HI 96743

www.cfht.hawaii.edu

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

40th percentile

0.10x

Higher debt load relative to assets than 40% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

39th percentile

0.14x

Higher debt load relative to revenue than 39% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

18th percentile

-10%

Higher net margin than 18% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

77th percentile

$298,002

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 3.3% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Asset Growth

20th percentile

-4.1%

Faster asset growth than 20% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

21st percentile

-8.1%

Faster revenue growth than 21% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Assets

Down

$13,004,088

Down $859,632 (-6.2%) from 2023

Liabilities

Up

$977,668

Up $28,725 (+3.0%) from 2023

Net Assets

Down

$12,026,420

Down $888,357 (-6.9%) from 2023

Revenue

Up

$9,909,297

Up $109,831 (+1.1%) from 2023

Expenses

Up

$10,815,164

Up $497,694 (+4.8%) from 2023

Net Income

Down

-$905,867

Down $387,863 (-75%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$20M$15M$10M$5.0M$0Assets 2020: $15,750,512Liabilities 2020: $1,197,804Net Assets 2020: $14,552,7082020Assets 2021: $15,098,361Liabilities 2021: $945,705Net Assets 2021: $14,152,6562021Assets 2022: $14,275,080Liabilities 2022: $958,413Net Assets 2022: $13,316,6672022Assets 2023: $13,863,720Liabilities 2023: $948,943Net Assets 2023: $12,914,7772023Assets 2024: $13,004,088Liabilities 2024: $977,668Net Assets 2024: $12,026,4202024

Highlighted filing

2024

Assets$13,004,088
Liabilities$977,668
Net Assets$12,026,420

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0-$5.0MRevenue 2020: $10,211,901Expenses 2020: $9,581,238Net Income 2020: $630,6632020Revenue 2021: $9,205,566Expenses 2021: $9,541,601Net Income 2021: -$336,0352021Revenue 2022: $9,255,307Expenses 2022: $10,017,579Net Income 2022: -$762,2722022Revenue 2023: $9,799,466Expenses 2023: $10,317,470Net Income 2023: -$518,0042023Revenue 2024: $9,909,297Expenses 2024: $10,815,164Net Income 2024: -$905,8672024

Highlighted filing

2024

Revenue$9,909,297
Expenses$10,815,164
Net Income-$905,867

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 17, 2025
Return Version
2024v5.1
Gross Receipts
$9,953,892
Mission and Program Overview

Mission

Operate 3.6 meter astronomical telescope to further the knowledge and understanding of the universe through scientific research, studies, education, and dissemination of such knowledge.

Operate 3.6 meter astronomical telescope to further the knowledge and understanding of the universe through scientific reasearch, studies, education, and dissemination of such knowledge.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$7,320,669$6,353,110▼ $967,559
Cash and Non-Interest-Bearing Accounts$3,648,150$3,388,668▼ $259,482
Investments in Publicly Traded Securities$2,562,339$2,647,646▲ $85,307
Accounts Receivable$291,606$556,084▲ $264,478
Savings and Temporary Cash Investments$14,026$37,036▲ $23,010
Prepaid Expenses and Deferred Charges$26,930$21,544▼ $5,386
Total Assets$13,863,720$13,004,088▼ $859,632
Liabilities
Accounts Payable and Accrued Expenses$837,108$940,558▲ $103,450
Deferred Revenue$111,835$37,110▼ $74,725
Total Liabilities$948,943$977,668▲ $28,725
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$12,718,278$11,844,612▼ $873,666
Net Assets With Donor Restrictions$196,499$181,808▼ $14,691
Total Net Assets Fund Balance$12,914,777$12,026,420▼ $888,357
Total Liabilities and Net Assets / Fund Balance$13,863,720$13,004,088▼ $859,632

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,114,046$23,840,098$26,954,144
Buildings$2,857,928$12,322,950$15,180,878
Land$303,703-$303,703
Other Land Buildings$77,433-$77,433
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jean Gabriel CubyExecutive DirectorFT$233,144$56,312$289,456
Tracy YostCFOFT$195,565$56,122$251,687
Daniel DevostResident AstronomerFT$162,711$85,044$247,755
Marc BarilElectronics EngineerFT$166,645$74,727$241,372
Kevin HoDirector of EngineeringFT$182,610$54,104$236,714
Gregory BarrickOptical EngineerFT$167,112$54,956$222,068
Nadine MansetDirector of ScienceFT$170,649$46,943$217,592
Andrew SheinisDirector of Mse OperationFT$161,952$55,635$217,587
Tom VermeulenSoftware ManagerFT$162,146$53,528$215,674

Board Members and Trustees

NameTitle
Michael BaloghChairman
Claire MoutouDirector
David LonborgDirector
J-j KavelaarsDirector
Laura FerrareseDirector
Stefi BaumDirector
Thierry ContiniDirector
Herve AusselSecretary
Douglas SimonsTreasurer
Martin GiardVice Charman

Highest Paid Contractors

ContractorServicesLocationCompensation
Maunakea Shared ServicesSummit/h.p. Support640 N AOHOKU PLACE, Hilo, HI 96720$194,068
Lawson & Associates INCSafety SupportPO BOX 700280, Kapolei, HI 96709$119,474
Revenue and Support

Revenue Composition

Contributions and Grants
$8,846,793
Program Service Revenue
$804,295
Investment Income
$258,209
Other Revenue
$0
All Other Contributions
$1,000
Change in Net Assets
$-905,867

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,901,833
Revenue Not Reported on Financial Statements
$7,464
Revenue Not Reported on Form 990
$601,825
Total Revenue per Audited Statements
$10,503,658
Total Revenue per Form 990
$9,909,297
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$7,150,403
Other Expenses$3,634,382
Grants and Similar Amounts Paid$30,379
Total Fundraising Expense$24,418
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,948,480$451,379$8,242$4,408,101
Depreciation Depletion$1,169,892$4,442-$1,174,334
Current Officers, Directors, Trustees, and Key Employees$512,254$468,710$14,487$995,451
Other Employee Benefits$740,237$130,571-$870,808
Fees for Services Other$442,996$175,190-$618,186
Pension Plan Contributions$437,862$54,526-$492,388
Occupancy$410,372$568-$410,940
Payroll Taxes$322,032$61,623-$383,655
Travel$151,232$111,422$1,689$264,343
All Other Expenses$103,316$60,354-$163,670
Information Technology$152,812$1,144-$153,956
Fees for Services Accounting-$91,304-$91,304
Fees for Services Legal-$90,325-$90,325
Insurance$40,972$32,109-$73,081
Conferences and Meetings$52,160$15,833-$67,993
Office Expenses$38,655$19,350-$58,005
Grants to Domestic Orgs$17,120--$17,120
Grants to Domestic Individuals$11,400--$11,400
Other Expenses$4,052$5,882-$9,934
Fees for Service Investment Mgmnt Fees-$7,464-$7,464
Foreign Grants$1,859--$1,859
Total Functional Expenses$9,000,320$1,790,426$24,418$10,815,164

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$11,392,015
Total Expenses per Form 990$10,815,164
Expenses per Audited Statements$10,807,700
Expenses Not Reported on Form 990$584,315
Expenses Not Reported on Financial Statements$7,464
International Activity

International Summary

Offices
0
Employees
0
Spending
$123,143

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
East Asia and the Pacific - Australia, Brunei, Burma, Cambodia,Program ServiceTravel, Collaboration00$44,073
North America - Canada and Mexico, But Not the United StatesProgram ServiceTravel, Collaboration00$38,971
Europe (including Iceland & Greenland) - Albania, Andorra, Austria, BelgiumProgram ServicePrinting & Others - Astro Educational Materials & Others00$24,809
Europe (including Iceland & Greenland) - Albania, Andorra, Austria, BelgiumProgram ServiceTravel, Collaboration00$15,290
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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 conducts an evaluation of 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 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 compensations 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. Thierry contini 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. Laura ferrarese 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.

Filing and Contact Details

Filer

Filer Name
Canada-france-hawaii Telescope Corp
EIN
23-7438736
Phone
8088857944
Address
65-1238 MAMALAHOA HWY, KAMUELA, HI 96743

Signing Officer

Name
Tracy Yost
Title
CFO
Phone
8088857944
Signed
2025-06-17
Discuss with paid preparer
No

Organization Details

Principal Officer
Tracy Yost
Formed
1974
Legal Domicile
Hi
Voting Board Members
10
Independent Board Members
10
Employees
48
Volunteers
15

Preparer

Firm
Kkdly LLC
Address
745 FORT ST STE 2100, HONOLULU, HI 96813
Preparer
Qianying Nichols
Phone
8085213962
Supplemental Narrative

Additional Explanations

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 each of the 366 nights of 2024, the schedule had one instrument on the telescope and acquired data as weather permitted. 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 2024, 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. This approach is threefold: (1) showcase cfht's staff, science, and instrumentation, (2) engage, excite, and inspire hawai'i island keiki and their families, and (3) expand cfht's outreach presence in our partner countries. Cfht supported three major outreach initiatives aimed at local students. Cfht continues to work with the "journey through the universe" program, supporting 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.). The second initiative was the maunakea scholars program, which gave students from thirteen hawai'i high schools the opportunity to compete for actual telescope observing time. Thirty-five (35) students from seven high schools received telescope time during 2024. The third initiative was centered around the celebration of cfht's 45th anniversary day. The celebration included a public event and press coverage. Staff participated in the waimea solar system walk which included a birthday party for cfht, astro day in hilo and kona, winter star party, waimea christmas parade, classroom visits, summit tours, and other community activities. Program service expenses include reimbursed expenses of $723,753 for astronomer services (reimbursed astronomer services), and $80,542 in miscellaneous direct reimbursed expenses related to carrying out astronomical research on maunakea

FORM 990, PART III, LINE 4B:

Maunakea spectographic explorer (mse) project in 2024, the mse project office continued to develop the mse telescope design in advance of a feasibility review. In parallel, the decision was made to expand the funding efforts for the project. Our key efforts during the year included submitting grant applications to the national science foundation for development funds to build a cfht/mse ifu instrument that is consistent with the science capabilities and the astro2020 survey report. In parallel with this, the mse project office co-proposed with the las cumbres observatory for nsf funding to develop the software platforms required for cfht to become part of the aeon network. That proposal was successful and is a three-year effort starting in january 2025 with cfht as a sub-awardee. This work is consistent with the astro2020 recommendations and the future plan for mse. In november 2021, the u.s. Astro2020 survey report was released, recognizing that mse matches two of the three ground-based scientific capabilities needed in the u.s. Astronomical community.

FORM 990, PART III, LINE 4C:

In 2024, 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 2024.

Financial Statement Notes

PART X, LINE 2:

The corporation is exempt from income taxes under section 501 (c)(3) of the internal revenue code, as evidenced by its tax determination letter dated january 27, 1976 and is generally not subject to federal income taxes. However, the corporation is subject to income taxes on any net income that is derived from 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 it is the opinion of managment that net income from any unrelated trade or business, if any, is not material to the financial statements taken as a whole. The corporation determines whether a tax position is more likely than not to be sustained upon examination, including resolution of any related appeals of litigation processes, based on the technical merits of the position. For tax positions meeting the more-likely-than-not threshold, the tax amount recognized in the financial statements is the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the relevent taxing authority. With few exceptions, the corporation is no longer subject to us federal examinations by tax authorities through the year ended december 31, 2020.

Raw XML AppendixShowing 400 of 771 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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