Civic Intelligence

Aura Retiree Health Benefit Trust

EIN 52-6775182 • 501(c)9 • Washington, DC

Profile

Plan provides health benefits to eligible retired and former employees of the association of universities for research in astronomy, inc. (aura).

1331 Pennsylvania Avenue NW 1475Washington, DC 20004

n/A

Siviq Scores

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

Liabilities / Assets

17th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)9 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

21st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)9 • $25M-$50M nonprofits • Source year 2024

Net Margin

98th percentile

89%

Higher net margin than 98% of similar nonprofits.

501(c)9 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

97th percentile

$633,974

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 34.3% of source-year revenue.

501(c)9 • $25M-$50M nonprofits • Source year 2024

Asset Growth

89th percentile

24%

Faster asset growth than 89% of similar nonprofits.

501(c)9 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

89th percentile

40%

Faster revenue growth than 89% of similar nonprofits.

501(c)9 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Up

$46,000,548

Up $8,896,641 (+24%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$46,000,548

Up $8,896,641 (+24%) from 2023

Revenue

Up

$1,847,587

Up $523,864 (+40%) from 2023

Expenses

Up

$207,894

Up $21,462 (+12%) from 2023

Net Income

Up

$1,639,693

Up $502,402 (+44%) from 2023

Trend Graphs

Balance Sheet Trend

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

$60M$40M$20M$0Assets 2011: $11,764,054Liabilities 2011: $0Net Assets 2011: $11,764,0542011Assets 2012: $15,097,615Liabilities 2012: $0Net Assets 2012: $15,097,6152012Assets 2013: $18,697,699Liabilities 2013: $0Net Assets 2013: $18,697,6992013Assets 2014: $21,765,283Liabilities 2014: $0Net Assets 2014: $21,765,2832014Assets 2015: $22,315,053Liabilities 2015: $0Net Assets 2015: $22,315,0532015Assets 2016: $24,332,188Liabilities 2016: $0Net Assets 2016: $24,332,1882016Assets 2017: $27,969,023Liabilities 2017: $0Net Assets 2017: $27,969,0232017Assets 2018: $30,370,694Liabilities 2018: $0Net Assets 2018: $30,370,6942018Assets 2019: $31,380,078Liabilities 2019: $0Net Assets 2019: $31,380,0782019Assets 2020: $32,701,127Liabilities 2020: $0Net Assets 2020: $32,701,1272020Assets 2021: $40,311,077Liabilities 2021: $0Net Assets 2021: $40,311,0772021Assets 2022: $32,840,468Liabilities 2022: $0Net Assets 2022: $32,840,4682022Assets 2023: $37,103,907Liabilities 2023: $0Net Assets 2023: $37,103,9072023Assets 2024: $46,000,548Liabilities 2024: $0Net Assets 2024: $46,000,5482024

Highlighted filing

2024

Assets$46,000,548
Liabilities$0
Net Assets$46,000,548

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $28,7752011Revenue 2012: $1,358,160Expenses 2012: $8,815Net Income 2012: $1,349,3452012Expenses 2013: $6,0232013Revenue 2014: $2,226,720Expenses 2014: $11,052Net Income 2014: $2,215,6682014Revenue 2015: $2,036,012Expenses 2015: $90,725Net Income 2015: $1,945,2872015Revenue 2016: $1,662,604Expenses 2016: $97,299Net Income 2016: $1,565,3052016Revenue 2017: $1,823,496Expenses 2017: $119,562Net Income 2017: $1,703,9342017Revenue 2018: $1,692,025Expenses 2018: $112,801Net Income 2018: $1,579,2242018Revenue 2019: $462,550Expenses 2019: $121,143Net Income 2019: $341,4072019Revenue 2020: $824,549Expenses 2020: $157,298Net Income 2020: $667,2512020Revenue 2021: $2,231,216Expenses 2021: $143,633Net Income 2021: $2,087,5832021Revenue 2022: $149,696Expenses 2022: $199,299Net Income 2022: -$49,6032022Revenue 2023: $1,323,723Expenses 2023: $186,432Net Income 2023: $1,137,2912023Revenue 2024: $1,847,587Expenses 2024: $207,894Net Income 2024: $1,639,6932024

Highlighted filing

2024

Revenue$1,847,587
Expenses$207,894
Net Income$1,639,693

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$46.0$0.00$46.0$1.85$0.21$1.64
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$37.1$0.00$37.1$1.32$0.19$1.14
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$32.8$0.00$32.8$0.15$0.20$0.05
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$40.3$0.00$40.3$2.23$0.14$2.09
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$32.7$0.00$32.7$0.82$0.16$0.67
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$31.4$0.00$31.4$0.46$0.12$0.34
2018Detailed filing. Detailed filing data is available for this year.$30.4$0.00$30.4$1.69$0.11$1.58
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$28.0$0.00$28.0$1.82$0.12$1.70
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$24.3$0.00$24.3$1.66$0.10$1.57
2015Detailed filing. Detailed filing data is available for this year.$22.3$0.00$22.3$2.04$0.09$1.95
2014Detailed filing. Detailed filing data is available for this year.$21.8$0.00$21.8$2.23$0.01$2.22
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.7$0.00$18.7$0.01
2012Summary only. Only limited summary data is available for this year.$15.1$0.00$15.1$1.36$0.01$1.35
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.8$0.00$11.8$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Aug 11, 2025
Return Version
2023v6.0
Gross Receipts
$27,290,138
Mission and Program Overview

Mission

Plan provides health benefits to eligible retired and former employees of the association of universities for research in astronomy, inc. (aura).

To provide retirement health benefits.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$37,103,907$46,000,548▲ $8,896,641
Investments in Publicly Traded Securities$35,262,907$44,526,922▲ $9,264,015
Savings and Temporary Cash Investments$1,769,557$1,349,897▼ $419,660
Accounts Receivable$71,443$123,729▲ $52,286
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$37,103,907$46,000,548▲ $8,896,641
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$37,103,907$46,000,548▲ $8,896,641
Total Liabilities and Net Assets / Fund Balance$37,103,907$46,000,548▲ $8,896,641
Compensation and Service Providers

Employees

NameTitleOtherTotal
Barbara LamPresident$633,974$633,974
Nanci ReichVP of Operations/CFO$375,351$375,351
-Director - Corp Governance$199,895$199,895

Board Members and Trustees

NameTitle
Charles MountainPresident
Nanci ReichDirector - Corp Governance
Charles MountainTrustee
Barbara LamVP of Operations/CFO
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$1,822,295
Other Revenue
$25,292
Change in Net Assets
$1,639,693
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$142,096
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Service Investment Mgmnt Fees---$108,526
Benefits to Members---$65,798
Fees for Services Accounting---$33,570
Total Functional Expenses$0$0$0$207,894
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
No
Other officer compensation reviewed
No
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 8A

There is no veba trust board per se. As such, there is no documentation of meetings held.

Form 990, Part VI, Section A, Line 8B

The results of the performance of the trust are reviewed annually at the meeting of the audit committee of the aura board. Policy regarding plan eligibility would be reviewed by the personnel policy committee of the aura board and ultimately approved by the aura board itself.

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

The form 990 was prepared by the organization's independent cpa with information provided by management. The 990 is reviewed and approved by aura senior management and the audit committee. Once their review is complete a copy of the form 990 is provided to the board of directors prior to filing.

Form 990, Part VI, Section C, Line 19

The organization's governing documents and conflict of interest policy are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Aura Retiree Health Benefit Trust
EIN
52-6775182
Phone
2024832101
Address
1331 PENNSYLVANIA AVENUE NW 1475, WASHINGTON, DC 20004

Signing Officer

Name
Barbara Lam
Title
VP of Operations/CFO
Phone
2024832101
Signed
2025-08-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Barbara Lam
Formed
1994
Legal Domicile
Dc
Voting Board Members
1
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Cliftonlarsonallen Llp
Address
2001 16TH STREET SUITE 1700, DENVER, CO 80202
Preparer
Rebecca Dettmann CPA
Phone
3037795710
Raw XML Appendix349 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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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1VP OF OPERATIONS/CFO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2DIRECTOR - CORP GOVERNANCE
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0633974
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1375351
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt2199895
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE VEBA'S RELATED ORGANIZATION, ASSOCIATION OF UNIVERSITIES FOR RESEARCH IN ASTRONOMY, INC., PERFORMS THE PROCESS OF DETERMINING STANDARDS AND PROCEDURES MONITORED AND ENFORCED BY THE HUMAN RESOURCE ANALYSIS RELATED TO THE PRESIDENT'S, VICE PRESIDENT'S (VPS), CENTER AND EXTERNAL RESOURCES. THE ORIGINAL COMPENSATION DURING THE HIRING COMPENSATION OF PRESIDENT AND OFFICERS. AURA'S COMPENSATION POLICY IS SET BY THE (HR) DEPARTMENT. THE HR DEPARTMENT PERFORMS A COMPARABILITY DATA DIRECTORS', AND CENTER KEY EMPLOYEES' COMPENSATION USING VARIOUS TOOLS PROCESS FOR THE PRESIDENT IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. THE ORIGIN COMPENSATION DURING THE HIRING PROCESS FOR THE DIRECTORS AND VPS IS REVIEWED AND APPROVED BY THE PRESIDENT. THE ORIGINAL COMPENSATION DURING THE HIRING PROCESS FOR CENTER KEY EMPLOYEES IS DETERMINED BY THE RESPECTIVE CENTER DIRECTOR. ANNUALLY, MERIT INCREASES FOR THE PRESIDENT, DIRECTORS, AND CENTER KEY EMPLOYEES ARE REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS AND THE VPS COMPENSATION IS REVIEWED AND APPROVED BY THE PRESIDENT. AURA'S HR DEPARTMENT RETAINS THE DOCUMENTATION OF THE COMPENSATION APPROVAL BY THE BOARD OF DIRECTORS. THE MOST RECENT YEAR THIS PROCESS TOOK PLACE FOR THE PRESIDENT, VICE PRESIDENTS, CENTER DIRECTORS, AND FOR CENTER KEY EMPLOYEES WAS DURING FY 2024.
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt1AURA, INC., THE ORGANIZATION, MAINTAINED A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN FOR CHARLES MOUNTAIN. THERE WERE NO CONTRIBUTIONS OR AMOUNTS VESTED INTO THE PLAN IN 2023.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc1PART I, LINE 4B
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd01
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE IS NO VEBA TRUST BOARD PER SE. AS SUCH, THERE IS NO DOCUMENTATION OF MEETINGS HELD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE RESULTS OF THE PERFORMANCE OF THE TRUST ARE REVIEWED ANNUALLY AT THE MEETING OF THE AUDIT COMMITTEE OF THE AURA BOARD. POLICY REGARDING PLAN ELIGIBILITY WOULD BE REVIEWED BY THE PERSONNEL POLICY COMMITTEE OF THE AURA BOARD AND ULTIMATELY APPROVED BY THE AURA BOARD ITSELF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 WAS PREPARED BY THE ORGANIZATION'S INDEPENDENT CPA WITH INFORMATION PROVIDED BY MANAGEMENT. THE 990 IS REVIEWED AND APPROVED BY AURA SENIOR MANAGEMENT AND THE AUDIT COMMITTEE. ONCE THEIR REVIEW IS COMPLETE A COPY OF THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
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IRS990ScheduleR/AssetSaleToOtherOrgInd00
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SCIENCE; RESEARCH IN ASTRONOMY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 7
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IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
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IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
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IRS990/TerminateOperationsInd00
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IRS990/TotalLiabilitiesEOYAmt00
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt025292
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01847587
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IRS990/TotalVolunteersCnt00
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt046000548
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IRS990/TypeOfOrganizationTrustInd0X
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IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BARBARA LAM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VP OF OPERATIONS/CFO
ReturnHeader/BusinessOfficerGrp/PhoneNum02024832101
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AURA RETIREE HEALTH BENEFIT TRUST
ReturnHeader/Filer/BusinessNameControlTxt0AURA
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ReturnHeader/Filer/PhoneNum02024832101
ReturnHeader/Filer/USAddress/AddressLine1Txt01331 PENNSYLVANIA AVENUE NW 1475
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ReturnHeader/Filer/USAddress/StateAbbreviationCd0DC
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0410746749
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CLIFTONLARSONALLEN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02001 16TH STREET SUITE 1700
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DENVER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd080202
ReturnHeader/PreparerPersonGrp/PhoneNum03037795710
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0REBECCA DETTMANN CPA
ReturnHeader/ReturnTs02025-08-11T15:35:27-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-10-01
ReturnHeader/TaxPeriodEndDt02024-09-30
ReturnHeader/TaxYr02023

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