Augmented Reality is a display and interaction method of future computing. It augments digital information in real environments in text, audio, image, or video formats. Augmented reality can be more effective if supported by knowledge about human needs. Basic human needs are finite in number, and with the right methods, they are detectable or predictable. This research develops an ontology that describes the structure and relations between the elements of augmented reality, context information, and human needs, with the ultimate goal of developing a robust conceptual model. Ontology development is a knowledge-driven approach used to represent data and reasoning. This paper focuses on linking the aforementioned concepts to enable correct data representation and reasoning. The research approach, process used, and the evaluation of the ontology is presented as well.