Civic Intelligence

Associated Universities Inc. Retiree Health Benefits Trust

990 • Fiscal year 2017 • EIN 52-6748287

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 09, 2018

Organization ProfileWWW.AUI.EDU
1400 16th Street NW No 730Washington, DC 20036-2252

(202) 462-1676

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

90th percentile

0.57x

Higher debt load relative to assets than 90% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

99th percentile

9.68x

Higher debt load relative to revenue than 99% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

100th percentile

100%

Higher net margin than 100% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

99th percentile

$218,232

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 1098.5% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

69th percentile

17%

Faster asset growth than 69% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

96th percentile

198%

Faster revenue growth than 96% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets90th percentile

Assets

Up

$337,026

Up $48,795 (+17%) from 2016

Net Assets

Up

$144,772

Up $259,892 (+226%) from 2016

Liabilities

Down

$192,254

Down $211,097 (-52%) from 2016

Revenue And Expenses
Liabilities / Revenue99th percentileNet Margin100th percentile

Revenue

Up

$19,867

Up $13,204 (+198%) from 2016

Expenses

Flat

$0

Flat from 2016

Net Income

Up

$19,867

Up $13,204 (+198%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth69th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.0M$500K$0-$500KAssets 2011: $508,292Liabilities 2011: $767,377Net Assets 2011: -$259,0852011Assets 2012: $473,795Liabilities 2012: $848,412Net Assets 2012: -$374,6172012Assets 2013: $440,499Liabilities 2013: $826,542Net Assets 2013: -$386,0432013Assets 2014: $355,010Liabilities 2014: $358,106Net Assets 2014: -$3,0962014Assets 2015: $271,940Liabilities 2015: $337,390Net Assets 2015: -$65,4502015Assets 2016: $288,231Liabilities 2016: $403,351Net Assets 2016: -$115,1202016Assets 2017: $337,026Liabilities 2017: $192,254Net Assets 2017: $144,7722017Assets 2018: $311,691Liabilities 2018: $189,530Net Assets 2018: $122,1612018Assets 2019: $367,017Liabilities 2019: $194,432Net Assets 2019: $172,5852019Assets 2020: $406,637Liabilities 2020: $191,450Net Assets 2020: $215,1872020Assets 2021: $470,521Liabilities 2021: $234,662Net Assets 2021: $235,8592021Assets 2022: $413,555Liabilities 2022: $184,591Net Assets 2022: $228,9642022Assets 2023: $471,462Liabilities 2023: $228,640Net Assets 2023: $242,8222023Assets 2024: $541,927Liabilities 2024: $247,125Net Assets 2024: $294,8022024

Highlighted filing

2017

Assets$337,026
Liabilities$192,254
Net Assets$144,772
Open 2017 Filing

Operations Trend

Revenue Growth96th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KRevenue 2011: $12,469Expenses 2011: $51,763Net Income 2011: -$39,2942011Expenses 2012: $225,1642012Revenue 2013: $16,328Expenses 2013: $111,254Net Income 2013: -$94,9262013Revenue 2014: $54,696Expenses 2014: $82,784Net Income 2014: -$28,0882014Revenue 2015: $32,362Expenses 2015: $0Net Income 2015: $32,3622015Revenue 2016: $6,663Expenses 2016: $0Net Income 2016: $6,6632016Revenue 2017: $19,867Expenses 2017: $0Net Income 2017: $19,8672017Revenue 2018: $33,531Expenses 2018: $0Net Income 2018: $33,5312018Revenue 2019: $42,181Expenses 2019: $0Net Income 2019: $42,1812019Revenue 2020: $17,116Expenses 2020: $174Net Income 2020: $16,9422020Revenue 2021: $19,567Expenses 2021: $175Net Income 2021: $19,3922021Revenue 2022: $9,385Expenses 2022: $0Net Income 2022: $9,3852022Revenue 2023: $10,935Expenses 2023: $0Net Income 2023: $10,9352023Revenue 2024: $36,691Expenses 2024: $0Net Income 2024: $36,6912024

Highlighted filing

2017

Revenue$19,867
Expenses$0
Net Income$19,867
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 9, 2018
Return Version
2017v2.2
Gross Receipts
$19,867
Mission and Program Overview

Mission

The purpose of the trust is to provide a source of funds to satisfy the obligation of the employer (associated universities, inc.) for the payment of retiree health benefits pursuant to the terms of the plan for eligible retirees and covered dependents associated with the aui corporate office

The purpose of the trust is to provide a source of funds to satisfy the obligation of the employer (associated universities, inc) for the payment of retiree health benefits pursuant to the terms of the plan for eligible retirees and their covered dependents associated with the aui corporate office.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$288,231$337,026▲ $48,795
Total Assets$288,231$337,026▲ $48,795
Liabilities
Other Liabilities$403,351$192,254▼ $211,097
Total Liabilities$403,351$192,254▼ $211,097
Net Assets / Fund Balance
Permanently Rstr Net Assets$-115,120$144,772▲ $259,892
Total Net Assets Fund Balance$-115,120$144,772▲ $259,892
Total Liabilities and Net Assets / Fund Balance$288,231$337,026▲ $48,795
Compensation and Service Providers
Top Officer Pay99th percentile

Employees

NameTitleOtherTotal
Adam CohenTrustee/president$66,667$66,667

Board Members and Trustees

NameTitle
Peter McevoyTrustee/vice President Adm
John LivelyTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$19,867
Other Revenue
$0
Change in Net Assets
$19,867
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$0
Other Expenses$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Postretirement Benefit Obligation$192,254
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The 990 is reviewed by management and given to the trustees for review prior to filing.”

Form 990, Part VI, Section C, Line 19

“The organization makes its organizing documents available upon request.”

Filing and Contact Details

Filer

Filer Name
Associated Universities Inc Retiree
EIN
52-6748287
Phone
2024621676
Address
1400 16TH STREET NW NO 730, WASHINGTON, DC 20036-2252

Signing Officer

Name
Luther Lau
Title
Vice President of Administration
Phone
2024621676
Signed
2018-11-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Luther Lau
Formed
1995
Legal Domicile
Dc
Voting Board Members
3
Independent Board Members
1
Employees
0
Volunteers
0

Preparer

Firm
Salter & Company LLC
Address
4600 EAST-WEST HIGHWAY SUITE 300, BETHESDA, MD 20814-3415
Preparer
Peter P Osman CPA
Phone
3018307400
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Change in postretirement obligation 211,097.”

FORM 990, PART XII, LINE 2C:

“This process has not changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“Accounting principles generally accepted in the united states of america require plan management to evaluate tax positions taken by the plan and recognize a tax liability (or asset) if the organization has taken an uncertain tax position that more likely than not would not be sustained upon examination by the internal revenue service and department of labor. Plan management has analyzed the tax positions taken by the plan, and has concluded that as of december 31, 2017 and 2016, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”

Raw XML Appendix345 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.

Path#Value
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IRS990/ActivityOrMissionDesc0THE PURPOSE OF THE TRUST IS TO PROVIDE A SOURCE OF FUNDS TO SATISFY THE OBLIGATION OF THE EMPLOYER (ASSOCIATED UNIVERSITIES, INC) FOR THE PAYMENT OF RETIREE HEALTH BENEFITS PURSUANT TO THE TERMS OF THE PLAN FOR ELIGIBLE RETIREES AND THEIR COVERED DEPENDENTS ASSOCIATED WITH THE AUI CORPORATE OFFICE.
IRS990/AuditCommitteeInd01
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IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt019867
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
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IRS990/IndependentVotingMemberCnt01
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IRS990/InfoInScheduleOPartIIIInd0X
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IRS990/InvestmentInJointVentureInd00
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IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0-115120
IRS990/NetAssetsOrFundBalancesEOYAmt0144772
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt028928
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
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IRS990/OrganizationFollowsSFAS117Ind0X
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IRS990/PartialLiquidationInd00
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IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0LUTHER LAU
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0POSTRETIREMENT BENEFIT OBLIGATION
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE AND DEPARTMENT OF LABOR. PLAN MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2017 AND 2016, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS REVIEWED BY MANAGEMENT AND GIVEN TO THE TRUSTEES FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MAKES ITS ORGANIZING DOCUMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CHANGE IN POSTRETIREMENT OBLIGATION 211,097.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C:
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IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0288231
IRS990/TotalAssetsEOYAmt0337026
IRS990/TotalAssetsGrp/BOYAmt0288231
IRS990/TotalAssetsGrp/EOYAmt0337026
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt00
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0403351
IRS990/TotalLiabilitiesEOYAmt0192254
IRS990/TotalLiabilitiesGrp/BOYAmt0403351
IRS990/TotalLiabilitiesGrp/EOYAmt0192254
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-115120
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0144772
IRS990/TotalOtherCompensationAmt037368
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt019867
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt019867
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0288231
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0337026
IRS990/TotReportableCompRltdOrgAmt0247531
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01400 16TH STREET NW SUITE 730
IRS990/USAddress/CityNm0WASHINGTON
IRS990/USAddress/StateAbbreviationCd0DC
IRS990/USAddress/ZIPCd020036
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt01
IRS990/WebsiteAddressTxt0WWW.AUI.EDU
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LUTHER LAU
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VICE PRESIDENT OF ADMINISTRATION
ReturnHeader/BusinessOfficerGrp/PhoneNum02024621676
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ASSOCIATED UNIVERSITIES INC RETIREE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0HEALTH BENEFIT TRUST
ReturnHeader/Filer/BusinessNameControlTxt0ASSO
ReturnHeader/Filer/EIN0526748287
ReturnHeader/Filer/PhoneNum02024621676
ReturnHeader/Filer/USAddress/AddressLine1Txt01400 16TH STREET NW NO 730
ReturnHeader/Filer/USAddress/CityNm0WASHINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0DC
ReturnHeader/Filer/USAddress/ZIPCd0200362252
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId010A5701FA0D292375578CA698997CDC1EC4D93C0
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0E809DCF24DC9F96C668E8F0B6D864CE2F3176E28
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0209.194.229.250
ReturnHeader/FilingSecurityInformation/IPDt02018-11-09
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm010:38:49
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0208078757
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SALTER & COMPANY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04600 EAST-WEST HIGHWAY SUITE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BETHESDA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0208143415
ReturnHeader/PreparerPersonGrp/PhoneNum03018307400
ReturnHeader/PreparerPersonGrp/PreparationDt02018-11-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PETER P OSMAN CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02018-11-09T09:38:59-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$337,026
Liabilities
$192,254
Net assets
$144,772
Revenue
$19,867
Expenses
$0
Net income
$19,867
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.42$2.47$2.95$0.37$0.00$0.37
2023Summary only. Only limited summary data is available for this year.$4.71$2.29$2.43$0.11$0.00$0.11
2022Summary only. Only limited summary data is available for this year.$4.14$1.85$2.29$0.09$0.00$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.71$2.35$2.36$0.20$0.00$0.19
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.07$1.91$2.15$0.17$0.00$0.17
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.67$1.94$1.73$0.42$0.00$0.42
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.12$1.90$1.22$0.34$0.00$0.34
2017Detailed filing. Detailed filing data is available for this year.$3.37$1.92$1.45$0.20$0.00$0.20
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.88$4.03$1.15$0.07$0.00$0.07
2015Detailed filing. Detailed filing data is available for this year.$2.72$3.37$0.65$0.32$0.00$0.32
2014Detailed filing. Detailed filing data is available for this year.$3.55$3.58$0.03$0.55$0.83$0.28
2013Detailed filing. Detailed filing data is available for this year.$4.40$8.27$3.86$0.16$1.11$0.95
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.74$8.48$3.75$2.25
2011Summary only. Only limited summary data is available for this year.$5.08$7.67$2.59$0.12$0.52$0.39