Charles Koch Foundation 480918408 2005 02A51F19Searchable

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' Return of Private Foundation

[E~'fENS~

~J

Form990 PF or Section 4947(a)(1) Nonexempt Charitable Trust ~@OS

Departmentt lhe ,easury Treated as a Private Foundation Q

Internal evenueervice Note: The or amzat,on ma tJe'ableto use a of this return to sat,s state re wrements

For calendar year 2005, or tax year beginning __ , 2005, and ending

G Check all that aoolv

I I

mt1al return I IFinal return

I I

Amended return

I I

Address change I IName change

Use the IRS

label.

Name of organization

CHARLES

G.

KOCH CHARITABLE FOUNDATION

A

Employer1denbficationnumber

48-0918408

Otherwise, Number and street (or PO box number 1fma1l1snot delivered to street address)

Room/suite

B

Telephone number see page

10

of

the mstructJons)

rint

or

type.

SeeSpecific P.O. BOX 2256

Instructions. City or town, state, and ZIP code

WICHITA KS 67201-2256

H Check type of organization

lxJ

Section 501(c~ exempt private foundation

n

Section 4947(al(1) nonexemot charitable trust

I I

Other taxable onvate foundation

(316) 828-5552

C

If

exemptionppllcatlons tj

ending,heck ere . • . • . . .....-

0 1. Fore1gnrganizat1ons,heck ere

2

Foreign rganizat1onseetinghe

85o/oest, heck ere ndattach

computat100

• • • • • . • •

E If

private

foundat1a statuswas terminated

D

I Fair market value of all assets at erd

J

Accounting method

LJ

Cash

LxJ

ccrual undersection o?(b)(i)(Al.heck ere

of year (from Part II, col (c), /me D Other (specify) _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ F

16) $ 7 6 o12 • 9 3 4 • (Part I, colurm (d) must be on cash basis)

•~••Analysis of Revenue and Expenses

(The total of amounts m columns (b), (c), and

(d) may not necessan/y equal the amounts m

column (a) (see page 11 of the mstruct,ons) )

1

2

Contnbut1ono1fts.rants, tc rece1wdattach chedule)

Ch k ..._ if the foundation1snot required o

ec .....-

attachSch B

(a) Revenue and

expenses per

books

30,020 760.

(bl Net investment

income

3 Interest on savingsand temporary ash nvestments 2 61, 6 71 • 2 61 6 71 •

4 D1v1dendsand interest from secunt1es . • . . 401 7 4 2 • 4 0 1 7 4 2 •

If the foundation IS In a 60-month terminationn

under ection 07(b)(1)(8),heck ere •

(c) AdJusted net

income

(d) Disbursements

for charitable

purposes

(cash basis onlv)

5 a Gross rents . . . • • . • • • • • • • • • . • [- _____ .f_2_14]3l.,.+-____ 12~4[;3L_J.-------JC==:::;;~~~~~~~==+-

REC

~,vr2:a

Net rental incomeor (loss) - 3. 5 8 7

·r-----:-:-:---:-::--::-t---------r---t-,= ;; =; ::~; ;;:===~~f--

6 a Net gam or (loss) from sale of assetsnot on line 10 - 8 4 , 4 7 6 .

(.)

CII

::I

c:

CII

>

CII

a:::

b Gross salespnce or all

assets on ine 6a 15 , 8 3 0, 218 •

7 Capital gain net income (from Part IV, line 2) •

8 Net short-term capital gain

9 Income mod1f1cat1ons • • · • · • ·

.....

.

- -

In

\ \\UV,

, 11 l.UUOJ

'

/)

.

-.

_ ,: ;;

OliU ~N. U

1

O

a Gioss sales ess returns

I

and allowances • • • •

1---------+---------+-----------+----------+----------

b Less Costof goodssold •

l~-------+---------+-----------+----------t---------

UI

c Gross profit or (loss) (attach schedule)

11 Other income (attach schedule) • • •

12 Total. Add Imes 1 throuah 11 • • • .

13 Compensationof officers,directors, rustees,etc

14

:J:15

Other employee salaries and wages • • •

Pension plans, employee benefits . • • .

Legal fees (attach schedule) • • • T -17' •

Accounting fees (attach scheduleJS.T.M;r'.

c:

[ 16a

in b

CII

>

.::;

17,996.

STMT 1

663.656.

17.996.

261 295.

L

843.

NONE

35 541.

5. 720.

NONE 26,537.

35.465.

360.110.

17

18

rsJZ.

19

-

20

{;'II

"C

21

a

22

183.198.

5.575.

23

26,279.

·-

.

'll

24

t

5

26

27

Subtract line 26 from hne 12

)

a Excess of revenue over expenses and disbursements

• .

t---~~~~~~~t----------+---------+--------

b Net investment income (1f negative, enter -0-)

c Adjusted net income (1f neaallve, enter -0-) ••

620 513.

For Privacy Act and Paperwork Reduction Act Notice, see the instructions.

* *

STMT 5

16733H K932 11/15/2006 14:39:08 V05-8 85646

17.996.

Form

990-PF

(200

3



---

Form 990-PF120051 48-0918408

Page

2

:: :Tillllalance Sheets

Attached schedules nd amounts n the

Beammna of vear

End of vear

descriptioncolumnshouldbe or

lal Book Value

lbl Book Value

lcl Fair Marl<etValuend-of-vear mountsonlv See nstructJons

1

Cash - non-mterest-beanng .

..

2

'Savings and temporary cash investments •

16

649 731. 30.995.569.

30

995 569.

3

Accounts receivable .... ________________ 8 6 L007.

Less

allowance for doubtful accounts ....

47.697.

86.007.

86.007.

-------------

4

Pledges receivable

....

------------------------

Less

allowance for doubtful accounts ....

-------------

5

Grants receivable

..

6

Receivables due from officers, directors, trustees, and other

d1squahf1ed ersons (attach schedule) seepage 15

of

the 1nstruct1ons)

7

Other notes and loans receivable (attach schedule) .... _____

less allowance for doubtful accounts "'

-------------

ll

8

Inventories for sale or use

..

...

9

Prepaid expenses and deferred charges . 30,544. 2 438.

2.438.

ll

ll

1 O

a

Investments US and stategovernment bhgabonsattach chedule)*~ NONE

12.500.000.

12

566.775.

<

b Investments - corporate stock (attach schedule) •

c

Investments - corporate bonds (attach schedule)

11

Investments land, buildings,

and equipment basis

.... ________ 3L377L694.

Less accumulated eprec1abon...

(attachschedule) - - - - - - - - - - - - - - - - - - -

3.377.694. 3.377.694. 5.070.000.

12

Investments - mortgage loans

13

Investments - other (attach schedule) .

. STMT. .8.

26.449.078. 25 471.589. 26.937.145.

14

Land.buildings, nd

....

quipment basis

Less accumulated eprec1at1on...

(attachschedule) - - - - - - - - - - - - - - - - - - - -

15

Other assets (descnbe

.... _____________ STMT_9_)

355

000.

355 000.

355.000.

16

Total assets (to be completed by all filers - see page

16

of

the instructions Also see oaae

1

1temll

46 909

744.

72

788 297. 76.012.934.

17

Accounts payable and accrued expenses

52 353. 84.016.

18

Grants payable

. .

..

1 185 000.

25.000.

ll

19

Deferred revenue

a

..

20

Loans rom officers, directors,rustees, nd otherd1squahfiedersons

21

Mortgages and other notes payable (attach schedule) .

. .

:J 22

Other hab1ht1esdescnbe

....------------------)

23

Total liabilities ladd Imes

17

throuah 221 · 1

237

353. 109 016.

Organizations that follow SFAS

117

check here"'

lx.J

and complete lines 24 through

26

and lines

30

and

31.

ll

45 672 391. 72.679 281.

24

Unrestricted •

. .

; 25

Temporarily restncted

..

26

Permanently restncted • •

..

"tl

Organizations that do not follow SFAS

117

:

....

:::I

check here and complete lines

27

through

31.

..

c5 7

Capital stock, trust principal, or current funds •

28

a

Paid-in or capitalsurplus, r and,bldg and equipmentund

..

::l

29

Retainedearnings, accumulatedncome, ndowment, r other unds •

30

Total net assets or fund balances (see page

17

of the

a

z

instructions) •

.. . .

45 672 391. 72.679.281.

31

Total liabilities and net assets/fund balances (see page 17 of

the instructions) ·

. . . .

46 909

744 • 72,788 297.

@

nalysis of Changes in Net Assets or Fund Balances

1 Total net assets or fund balances at beginning of year - Part II, column (a), line 30 (must agree with

end-of-year figure reported on prior year's return) .

1

45. 672, 391.

2

Enter amount from Part I, line 27a

..

2 27,006,890.

3

Other increases not included 1n ine 2 (1tem1ze) "'-------------------------------------

3

4

Add lines 1, 2, and 3

..

4

72 679.281.

5

Decreases not included in line 2 (1tem1ze) '-- ______________________ ----------------

5

6

Total net assets or fund balances at end of ~ear (line 4 minus line 5) - Part II column {b}. line 30 .

..

6

72

679

281.

**STMT 7

Form990-PF (200

JSA

SE 1420 1 000

16733H K932 11/15/2006 14:39:08 V05-8

85646

4



Form 990-PF (2005)

48-0918408

Page

3

·~1-·ll-

apital Gains and Losses for Tax on Investment Income

(a) List and describe the kmd(s) of propertysold (e g , real estate,

(b) How

(c) Date

~d) Date sold

cquired

acquired

P-Purttlase

mo, day, yr)

2-story brick warehouse. or commonstock, 200 shs MLC Co)

0-Donation

(mo , day, yr)

1a

SEE PART

IV

SCHEDULE

b

c

d

e

(e) Gross sales price

(f)

Depreciation allowed

(g) Cost or other basis

(h) Gain or (loss)

(or allowable) plus expenseof sale (e) plus f) minus (g)

a

b

c

d

e

Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69

(I) Gains (Col (h) gain minus

(i)F M.V as of 12/31/69

U)AdJustedbasis

(kl Excess

of

col 1)

col (k), but not less than -0-) or

as of 12/31/69 over col ~). ,f any

Losses from col (h})

a

b

c

d

e

2

Capital gain net income or (net capital loss)

{

If gain, also enter in Part I, line 7

}

....

If (loss). enter -0- 1nPart I, line 7 2

-84,477.

3

Net short-term capital gain or (loss) as defined 1nsections 1222(5) an::I 6)

If gain, also enter in Part I, line 8, column (c) (see pages 13 and 17 of the 1nstruct1ons)

}

If (loss), enter -0- 1nPart I, line 8 ..............................

...

3

1:r.1••·- Qualification Under Section 4940(e) for Reduced Tax on Net Investment Income

(For optional use by domestic private foundations subject to the section 4940(a) tax on net investment income)

If section 4940(d)(2) applies, leave this part blank

Was the organization liable for the section 4942 tax on the distributable amount of any year 1n he base perod?. . . .

D

Yes~ No

If Yes, the organization does not qualify under section 4940(e) Do not complete this part

1 Enter the appropriate amount in each column for each year, see page 18 of the instructions before making any entries

(a)

(b) (c)

(d)

Base penod years Calendar year

D1stnbut1on ratio

(or tax year beginning in)

AdJusted qualifying d1stnbut1ons

Net value of nonchantable-use assets

(col (bl divided by col (cl)

2004

2.985.334. 33.959

784.

0.08790792073

2003

3.283.430. 25.930.498.

0.12662425535

2002

3.313

808. 28. 571 232.

0 .11598407797

2001

4 296 259.

27.673

813.

0.15524636956

2000

5.028

478.

33.847 015.

0.14856488822

2

Total of line 1, column (d)

. . . . . . . . . .

. . .

.

. . . . . .

. .

. .

. .

. .

.

.

. . . . .

..

2

0.63432751183

3

Average d1stribut1on ratio for the 5-year base period - d1v1de he total on line 2 by 5, or by

the number of years the foundation has been in existence 1f ess than 5 years

. . . . . . . ..

3

0.12686550237

4

Enter the net value of noncharitable-use assets for 2005 from Part X, line 5

4

47.843.504.

..........

5 Multiply line 4 by line 3

5

6

069.690.

. . . . . . . . . . . . . . . . . . . ...................

6

Enter 1% of net investment income (1% of Part I, hne 27b)

...................

6

6

205.

7 Add Imes 5 and 6 7

6

075 895.

.................

8 Enter qualifying d1stribut1ons from Part XII, line 4.

8 4 64 6

986.

If line 8 1s equal to or greater than line 7, check the box 1n Part VI, hne 1b, and complete that part using a 1% tax rate See the Part VI instructions on page 18

1 000

Form

990-PF

(2005

56733H K932 11/15/2006 14:39:08 V05-8 85646



JSA

Form 990-PF (2005) 4 8-0 918 4 0 8 Page 4

• II Excise Tax Based on Investment Income (Section 4940(a), 49401b , 4940(e), or 4948 - see paQe 18 of the instructions)

Date of ruling letter: _________ (attach copy of ruling letter if necessary- see instructions) .

1 a Exempt opf raMg foundabons descnbed in secbon 4940(d)(2), check here .....

LJ

and enter "N/A" on line 1 . }

b Domestic orgamzat1ons that meet the section 4940(e) requirements in Part V, check 1 12 41 O

here ..,.. D and enter 1 % of Part I, line 27b • • . . . • • • • • • • • • . • . . . . . . . • . . .•.•

c All other domestic orgamzabons enter 2% of line 27b Exempt foreign organizations enter 4% of Part I, hne 12. col (b)

2 Tax under section 511 (domestic section 494 7(a)(1) trusts and taxable foundations only Others enter -0-)

3 Add Imes 1 and 2

4

5

6

Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only Others enter -0-)

Tax based on investment income. Subtract line 4 from line 3 If zero or less, enter

-O

Cred1ts/Payments

a 2005 estimated tax payments and 2004 overpayment credited to 2005

b Exempt foreign orgamzat1ons - tax withheld at source • • • • • .

Sa 14 848.

Sb NONE

c Tax paid with application for extension of time to file (Form 8868).

Sc

NONE

d Backup withholding erroneously withheld • • • . • • • • • • . .

6d

2

3

4

5

7

8

7

8

9

Total credits and payments Add Imes 6a through 6d . • • • . ••. - . • • .•••

Enter any penalty for underpayment of estimated tax Check here D 1f Form 2220 1s attached

Tax due. If the total of Imes 5 and 8 1s more than line 7, enter amount owed •••••

..... 9

12 410.

NON

12 410.

14.848.

1o Overpayment If line 7 1s more than the total of Imes 5 and 8, enter the amount overpaid ..,..,__1_0-+______ 2_~,4_3

11 Enter the amount of line 10 to be Credited to 2006 estimated tax..,.. 2 4 38. Refunded..... 11

• • Statements ReQardinQ Activities

Yes No

a During the tax year, did the orgamzat1on attempt to influence any national, state, or local leg1slat1on r did

11part1c1pateor intervene in any political campaign? • • . • • • • • • • • • • • • • • • • • • . ••.•

b Did 11 pend more than $100 during the year (either directly or indirectly) for poht1calpurposes (see page

19 of the instructions for definition)? • • • • • • . • • • • • • • • • • • • • • • • • • • • • • • . . .

• . . . • . . . . . . l---'1-"a'--+---1---"x'

• . . . . . . . _ . t-'-1""-b-+----1-=x'-

If the answer is Yes to 1a or 1b, attach a detailed description of the activities and ccp1es of any matenals

publtshed or

d1stnbuted by the organization m connection with the act1vtt1es

c Did the orgamzat1on file Form 1120-POL for this year? ••..••••••• .........•

d Enter the amount (1f any) of tax on political expenditures (section 4955) imposed dunng the year

. . . • • • • • . • • • • • • ,__1_c-+---+-~x'-

(1) On the organization ..... (2) On orgarnzabon managers .....

__________ _

e Enter the reimbursement (1f any) paid by the orgamzat1on during the year for poht1calexpenditure tax imposed

on orgamzat1on managers ..,.. $ _________ _

2 Has the orgamzat1on engaged in any act1v1t1eshat have not preV1ously een reported to the IRS? • • • . . •

If "Yes," attach a detailed descnpt1on of the acttv1ttes

3 Has the orgamzat1on made any changes, not previously reported to the IRS, in its governing instrument, articles

of mcorporat1on, or bylaws, or other similar instruments? If "Yes," attach

a

conformed copy of the changes

4a Did the organization have unrelated business gross income of $1,000 or more dunng the year?

b If "Yes," has 11iled a tax return on Form 990-T for this year? •...•........••

s Was there a liqu1dat1on, ermination, d1ssolullon, or substantial contraction dunng the year? ..

If "Yes," attach the statement requ,red by General Instruction T.

6 Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either

• By language in the governing instrument, or

• By state leg1slat1on hat effectively amends the governing instrument so that no mandatory d1rect1ons

that conflict with the state law remain in the governing instrument? • • • • • • • . • • • • • • . • . . . . . • • . . •

7

Did the orgamzat1on have at least $5,000 in assets at any time dunng the year? lf Yes, complete Part II, col (c), and Part XV

Sa Enter the states to which the foundation reports or with which 111s egistered (see page 19 of the

instructions) ..,.. DC, KS, __________________________ ------------- _____ -----------------

b If the answer 1s "Yes" to line

7,

has the orgamzat1on urnished a copy of Form 990-PF to the Attorney

2 x

3 x

4a x

4b N/A

5

x

6

x

7

x

x

eneral (or designate) of each state as required by

General Instruction

G? If

No, attach explanation

•...•

Sb

......... ,-.....c

9 Is the organization claiming status as a private operating foundation w1th1n he meaning of section 4942(])(3)

or 4942(])(5) for calendar year 2005 or the taxable year beginning in 2005 (see 1nstruct1ons or Part XIV on

page 26)? If "Yes," complete Part XIV . . . . • • • • . • . • • • • • • • • • • • • • • • • • . . • • • . •

1 0 Did any persons become substantial contributors dunng the tax year? If Yes,· at tach a schedule hstmg the,r names and addresses

11 Did the orgamzat1on comply with the public inspection requirements for its annual returns and exemption apphcat1on? ...

9

10

11

x

x

x

Web site address ..... ----WWW. CGKFOUNDATION. ORG -------------------------------------------------

12

The books are in care of ..,.. _ VONDA HOLLIMAN ----------------------- Telephone no ..,.. _ J 3161828-5552 ______

13

Located at ..... 4111 _E. _37TH_ST. _N. _vHCHITA_,_ KS ----------------- ZIP+4 ..... 67220 ________________

0

ection 4947(a)(1) nonexempt charitable trusts fihng Form 990-PF in lieu of Form 1041 • Check here ••....... N/A ....... ..,..

and enter the amount of tax-exempt interest received or accrued dunng the year . . . . . . . . . . • • ..,.. 13 I

Form 990-PF (2005

5E1440 1 000

16733H K932 11/15/2006 14:39:08 VOS-8 85646 6



Form 990-PF

2005)

48-0918408

·~··••.m11:•tatements Regarding Activities for Which Form 4720 May Be Required

File For:'jl'l 4720 if any item is checked in the Yes column, unless an exception applies.

1a During the year did the organization (either directly or indirectly)

(1i Engage in the sale or exchange, or leasing of property with a disqualified person? ..

(2) Borrow money from, lend money to, or otherwise extend credit to (or accept 1t rom)

a disqualified person? . . . . . . . . . . • • • . • • • . • . . . • . . . . . . .

(3) Furnish goods, services, or fac11it1eso (or accept them from) a disqualified person?

(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ..

(5) Transfer any income or assets to a disqualified person (or make any of either available

for the benefit or use of a disqualified person)? • • • • • • • • • • • • • • • • • • . .

(6)

Agree to pay money or property to a government official? (Exception. Check No

0Yes

~

Yes

Yes

Yes

DYes

Ci]

No

§

No

No

No

Ci]

No

1f he organization agreed to make a grant to or to employ the official for a period

after termination of government service, 1f erminating within 90 days ) . . . • . . . • • • • • • D Yes

Ci]

No

b

If any answer 1s

'Yes

to 1a(l )-(6), did any of the acts fail to qualify under the exceptions descnbed 1nRegulations

section 53 4941 (d)-3 or in a current notice regarding disaster assistance (see page 20 of the instructions)?. ·. ·.: ·

o· ·

Organizations relying on a current notice regarding disaster assistance check here . . . . . . • • . •

c Did the organization engage in a prior year in any of the acts descnbed 1n1a, other than excepted acts,

that were not corrected before the first day of the tax year beginning in 2005? . . . . . • • • • • • • • •

2 Taxes on failure to distribute income (section 4942) (does not apply for years the organization was a private

operating

foundation defined in section 4942(1)(3) or 4942(1)(5))

a At the end of tax year 2005, did the organization have any undistributed income (Imes 6d D

and 6e, Part XIII) for tax year(s) beginning before 2005? • • • • • • . • • • • • • • • • • • • • • • Yes

lf Yes, listtheyears ---------- ·--------- ·--------- ·---------

b Are there any years listed in 2a for which the organization 1snot applying the prov1s1onsof section 4942(a)(2)

(relating to incorrect valuation of assets) to the year's und1stnbuted ncome? (If applying section 4942(a)(2)

to all years listed, answer No and attach statement - see page 20 of the instructions) . . • • • • • • •

c If the prov1s1onsof section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here

----------

·--------- ·--------- ·---------

3a Did the organization hold more than a 2% direct or indirect interest in any business D

enterprise at any time dunng the year? . • • • . • • . • • . • • • • • • . • • • • • • • • . . . . • Yes

b If ''Yes, did 1t have excess business holdings in 2005 as a result of (1) any purchase by the organization

or d1squahf1edpersons after May 26, 1969, (2) the lapse of the 5-year period (or longer penod approved

by the Comm1ss1onerunder section 4943(c)(7)) to dispose of holdings acquired by gift or bequest, or (3)

the lapse of the 10-, 15-, or 20-year first phase holding period?

(Use Schedule

C,

Form 4720, to determine

if the organization had excess business hddings in 2005) . . . . . . . . . • . . . . . • • • • • • . .

Ci]

No

Ci]

No

4a Did the organization invest during the year any amount in a manner that would Jeopardize ts charitable purposes? • • • . .

b Did the organization make any investment in a prior year (but after December 31, 1969) that could Jeopardize ts chantable

purpose that had not been removed from Jeopardy before the first day of the tax year beginning 1n2005? • • • •

Sa During the year did the organization pay or incur any amount to

(1) Carry on propaganda, or otherwise attempt to influence leg1slat1onsection 4945(e))?

(2) Influence the outcome of any spec1f1cpublic election (see section 4955), or to carry

on, directly or indirectly, any voter reg1strat1on nve? ••••••••••••••.•

(3) Provide a grant to an md1v1dualor travel, study, or other similar purposes? • • • . .

(4) Provide a grant to an organization other than a charitable, etc, organization descnbed

in section 509(a)(1), (2), or (3), or section 4940(d)(2)? ...............•

0Yes

0Yes

0Yes

Ci]

Yes

Ci]

No

~No

0No

(5) Provide for any purpose other than rehg1ous,chantable, sc1ent1fic,iterary, or

educational purposes, or for the prevention of cruelty to children or animals? • • . . • . • • • • D Yes

Ci]

No

b If any answer 1s 'Yes to 5a(1 -(5), did any of the transactions fail to qualify under the exceptions descnbed 1n

Page5

Yes No

1b

x

1c

x

2b

NIA

3b

NIA

4a

x

4b

x

Regulations section 53 4945 or in a current notice regarding disaster assistance (see page 20 of the instructions)? • · · · · · · 5 b X

Organizations relying on a current notice regarding disaster assistance check here • . . . . • • • • • • • • • D

c If the answer 1s Yes to question 5a(4), does the organization claim exemption from the

tax because 1t maintained expenditure respons1b11ityor the grant?

?lj:F; .S.Tf,.TF;t1E.N'.['.O. . • .

CiJes D No

If Yes, attach the statement requ,red by Regulations sect1ex1 3 4945-5(d)

Sa Did the organ1zat1on,during the year, receive any funds, directly or indirectly, to pay

premiums on a personal benefit contract? . . . . • . • . . . . . . . . • . . . . . . • • • • • • • D Yes

b Did the organization, during the year, pay premiums, directly or 1nd1rectly, n a personal benefit contract? .•••

If you answered ''Yes to 6b, also file Form 8870

1 000

16733H K932 11/15/2006 14:39:08 V05-8

85646

Ci]

No

Sb

x

Form 990-PF 2005)

7



Form 990-PF (2005)

48-0918408

Page 6

i:ifil'1hi Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,

---·-··- .ind Contractors

1

List all officers, directors, trustees, foundation managers and their compensation (see page

21

of the instructions).

(a) Name and address

(b) Title, and average

(c) Compensation

(d) Contnbu~ons to

(e) Expense account,

hours per week

(If not paid, enter employee benefit plans

other allowances

devoted to oos1t1on

-0-1

and deferred comoensa~on

SEE ATTACHMENT C ------------------- _

261. 295. NONE NONE

--------------------------------------

--------------------------------------

--------------------------------------

2 Compensation of five highest-paid employees (other than those included on line

1 -

see page

21

of the instructions).

If none, enter "NONE."

(a) Name and address of each employee paid more than $50,000

NONE

(b) Title and average

hours per week

devoted to posrt1on

(c) Compensation

(d) Contnbut1ons to

employee benefit

plans and deferred

com pensat1on

(e) Expense account,

other allowances

Total number of other employees paid over

50,000 .......................................

I

NONE

3 Five highest-paid independent contractors for professional services - (see page

21

of the instructions). If none, enter

"NONE."

(a) Name and address of each person paid more than $50,000 (b) Type of seMce

(c) Compensation

KOCH INDUSTRIES~_INC. ______________________________ _

P.O. BOX 2256 WICHITA, KS 67201 MANAGEMENT ERVICES 263.151.

-----------------------------------------------------

-----------------------------------------------------

-----------------------------------------------------

-----------------------------------------------------

Total number of others rece1v1ngover

50,000

for professional services ....................... ...... I

NONE

•ifil f4iummary of Direct Charitable Activities

List the foundation's four largest direct charitable act1VJt1esunng the tax year Include relevant sta Jst1cal nfonnallon such as the number

of organ1zat1ons and other benefic1anes served, conferences convened, research papers produced, etc

1_DURING_2005L_THE_FOUNDATION_CONDUCTED AN EDUCATIONAL ____________________ _

_ CONFERENCE_FOCUSING_ON_PHILANTHROPIC GIVING.------------------------------

2

3

4

16733H K932 11/15/2006 14:39:08 V05-8 85646

Expenses

145.831.

Form

990-PF

(2005)

8



48-0918408

-=•

Summary of Program-Related Investments (see page 22 of the instructions)

Describe the two largest program-related investments made by the foundation dunng the tax year on hnes 1 and 2

All other program-related investments See page 22 of the ,nstructrons

Add Imes 1 through 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Minimum Investment Return All domestic foundations must complete this part. Foreign foundations,

see page 22 of the instructions )

Fair market value of assets not used (or held for use) directly 1n arrying out charitable, etc.

purposes

a

Average monthly fair market value of secunt1es

1a

............

b

Average of monthly cash balances_ ...................

1b

c

Fair market value of all other assets (see page 23 of the 1nstruct1ons)

1c

d

Total (add lines 1a, b, ard c) ........................

1d

e Reduction claimed for blockage or other factors reported on lines 1a ard

1c ( attach detailed explanation) . . . . . . . . . . . . . . . . . . . . .

I

1 e

I

Acqu1s1t1onndebtedness applicable to line 1 assets

2

. . . ...................

Subtract line 2 from line 1d 3

.........................................

Cash deemed held for charitable actMt1es Enter 1

112

of line 3 (for greater amount, see page 23

of the instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .....

4

Net value of noncharitable-use assets. Subtract line 4 from line 3 Enter here and on Part V, line 4

5

..

Minimum investment return. Enter 5 of line 5 ..............................

6

Distributable Amount (see page

23

of the instructions) (Section 4942{])(3) and (J)(5) private operatng

~n

oundations and certain foreign organizations check here

and do not complete this part)

Minimum investment return from Part X, line 6 . . . . .............

. . . .

.

. . . ......

1

Tax on investment income for 2005 from Part VI, line 5

. . . . . . . .

I 2a I

12.410 .

b

Income tax for 2005

(This does not include the tax from Part VI) ...

I

2b

I

c Add Imes 2a and 2b 2c

.

. . . . . . . . . . . . . . . . . . . . . . . . . . . .

.

.

. .............

Distributable amount before adjustments Subtract line 2c from line 1

. . . . . .

. .

. .

.

. . . .

3

Recoveries of amounts treated as qualifying d1Stribut1ons

........................

4

Add Imes 3 and 4

5

..............................................

Deduction from distributable amount (see page 24 of the instructions) ..................

6

Distributable amount as adjusted Subtract line 6 from line 5 Enter here ard on Part XIII,

line 1

.....................................................

7

ualifying Distributions (see page

24

of the instructions)

Amounts paid (including adm1nistrat1ve xpenses) to accomplish charitable, etc. purposes

a

Expenses, contributions, gifts, etc - total from Part I, column (d), line 26 ...........

1a

b Program-related investments - total from Part IX-8

1b

.......................

Amounts paid to acquire assets used (or held for use) directly 1ncarrying out charitable, etc.

purposes ...............................

2

.

. .

. . . . . . . . . . . .

.....

Amounts set

aside for spec1f1c haritable projects that satJSfyhe

a Su1tab11ityest (prior IRS approval required) 3a

............................ . . . .

b Cash d1stribut1onest (attach the required sct'edule) 3b

.......................

Qualifying distributions.Add Imes

1

a through

3b

Enter here andon Part

V,

hne

8,

and PartXIII, hne

.. . . . .

4

Organizations that qualify under section 4940(e) for the reduced rate of tax on net investment

income Enter 1 of Part I, line 27b (see page 24 of the 1nstruct1ons)

5

. . . . . . . ..

Adjusted qualifying distributions. Subtract line 5 from line 4

6

. . . .

. . . . . ... ..

Page

Amount

36,404.363.

7.097.722.

5

070.000.

48 572.085.

NON

48 572.085.

728

581.

47

843.504.

2 392.175.

2.392

175.

12 410.

2.379 765

2.379 765.

2.379 765.

4 646 986.

NON

NON

NON

NON

4

646.986.

NIA

4

646.986.

Note:

The amount on f,ne 6 will be used ,n Part V, colurm b), ,n subsequent years vhen ca/cu/at,ng w,ether the foundation

quaflfles for the section 4940 e) reduction of tax ,n those years

Form 990-PF (200

1 000

16733H K932 11/15/2006 14:39:08 V05-8

85646

9



Form 990-PF (2005)

48-0918408

1: ffll3jj1ndistributed Income (see page 24 of the instructions)

(a)

(b)

(c)

1

Distributable amount for 2005 from Part XI,

Corpus

Years pnor to 2004

2004

line 7

. . . . .

.

. .

.

. . . .

.......

2

Und,stnbuted income, 1f any, as of the end of 2004

a

Enter amount for 2004 only

.........

b

Total for pnor years

2003

3

Excess distnbut1ons carryover, 1f any, to 2005

a

From 2000 3.380.679.

b

From 2001

2.919

590.

c

From 2002

1.893.383.

d

From 2003

1. 991 823.

e

From 2004

1.297.997.

f

Total of Imes 3a through e

. . .........

4 Qualifying d1stnbut1ons for 2005 from Part

XII, hne4

4,646,986_

a

Applied to 2004, but not more than line 2a • • .

b

Applied to und1stnbuted income of pnor years

(Election required - see page 25 of the mstruct,ons)

..

c Treated as d1stnbut1ons out of corpus (Election

required - see page 25 of the instructions)

d

Applied to 2005 d1stnbutable amount. • . • • •

e

Remaining amount d1stnbuted out of corpus

..

5

Excess d1stnbut1ons carryover applied to 2005

If an amount appears m column d), the

same amount must be shown m column a))

6

Enter the net total of each column as

indicated below:

a

Corpus Add Imes 3f, 4c, and 4e Subtract line 5

b

Pnor years und1stnbuted income Subtract

line 4b from line 2b

..............

c

Enter the amount of pnor years und1stnbuted

income for which a notice of def1c1ency has

been issued, or on which the section 4942(a)

tax has been previously assessed • • • . . . . .

d

Subtract

line 6c from

line

6b Taxable

amount - see page 25 of the instructions

....

e

Und,stnbuted

income for 2004

Subtract line

4a from line

2a

Taxable

amount -

see

page

25 of the instructions

...............

f

Und1stnbuted

income for 2005 Subtract

Imes 4d and 5 from line 1 This amount must

be d1stnbuted 1n 2006

.............

7 Amounts treated

as

d1stnbut1ons

out of

corpus

to satisfy requirements imposed by

section 170(b)(1 )(E) or 4942(g)(3) (see page

25 of the instructions) . • . • • . • • • • • ••

8 Excess d1stnbullons carryover from 2000 not

applied on line 5 or line 7 (see page 25 of

the instructions) . . . . . • . • . • . . • • ••

9

Excess distributions carryover to 2006.

Subtract Imes 7 and 8 from hne 6a

......

0

Analysis of line 9

a

Excess from 2001

2 919.590.

b

Excess from 2002

1 893.383.

c

Excess from 2003

1. 991. 823.

d

Excess from 2004

1

297.997.

e

Excess from 2005

2.267.221.

JSA

5E14801000

11 483 472.

2.267.221.

13

750

693.

3.380

679.

10.370.014.

16733H K932 11/15/2006 14:39:08 V05-8

85646

NONE

NONE

NONE

Page 8

(d)

2005

2 379 765.

NONE

NONE

2.379.765.

NONE

Form

990-PF

(2005

10



.

Form 990-PF (2005)

48-0918408

Page9

-~ ..... ~41111. •

Private Operating Foundations (see page 26 of the 1nstruct1ons nd Part VII-A, question 9)

NOT

APPLICABL

1a If the fouf\dat1on has received a ruling or determination letter that 11 sa pnvate operating

foundation, and the ruling 1seffective for 2005, enter the date of the ruling

-

.

b

Check box to indicate whether the orgamzat1on 1s a private operating foundation described in section

I

4942(J)(3) or

I

I

4942(J)(5)

2a

Enter the lesser of

the

Tax year

Prior 3 years

(e) Total

adJusted net income from

(a) 2005 (b) 2004 (c) 2003 (d) 2002

Part

I

or the

minimum

investment return from Part

X

for each year hsted •

b

85% of line 2a

c

Qualifying d1stnbut1onsrom Part

XII, line 4 for each year listed

d

Amounts induded 1nme 2c not

used directly for act,w conduct

of exempt act1\aUes

e

Qualifying

d1stnbuUons made

directly for active conduct of

exempt

act1V1tles

Subtract

line 2d from line 2c.

3

Complete 3a. b, or c for the

alternat,w test relied upon

a

Assets• altemauve est - enter

(1)

Value of all assets

..

( 2)

Value of assets qualifying

under section

49420)(3)(8)(1).

b

Endowment alternative test-

enter 2/3 of m,n,mum ,nwst-

ment return shown in Part

X.

line 6 for each year listed

c

Support• allemauve test - enter

(1)

Total support other than

gross

investment income

(interest, d1\adends, rents.

payments on secunues

loans

(seelion 512(a)(5)),

or royalues)

..

(2)

Support

from general

public and

5

or more

exempt organizations as

prov,ded in secuon 4942

OX3)(B)(111)

(3)

Largest amount

of sup-

port from an exempt

erg an 1zat100

14

Gross investment ncome •

•:.r.

1.1111119_... ~-

Supplementary Information (Complete this part only if the organization had $5,000 or more in

assets at any time during the year - see page 26 of the instructions.)

1 Information Regarding Foundation Managers:

a List any managers of the foundation who have contributed more than 2% of the total contributions received by the foundatio

before the close of any tax year (but only 1f hey have contributed more than $5,000) (See secton 507(d)(2))

CHARLES G. KOCH

b

List any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of t

ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.

NONE

2 Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:

Check here~

D

1f the organization only makes contributions to preselected charitable organizations and does not acce

unsolicited requests for funds If the organization makes gifts, grants, etc (see page26 of the instructions) to 1nd1v1duals

organizations under other cond1t1ons, omplete items 2a, b, c, ard d

a

The name, address, and telephone number of the person to whom apphcat1ons hould be addressed

SEE STATEMENT

11

b

The form in which applications should be submitted and information and materials they should include

SEE STATEMENT

12

c Any subm1ss1on eadlines

NONE

d Any restrictions or llm1tat1ons on awards, such as by geographical areas, charitable fields, kinds of 1nst1tut1ons, r oth

factors

SEE ATTACHMENTD

JSA

SE 1490 1 000

16733H K932 11/15/2006 14:39:08 V05-8

85646

Fonm

990-PF

(2005)

11



Form 990-PF 2005) 4 8-0 918 4 08 Page

10

1@f: fj Supplementary Information continued)

3 Grants and Contributions Paid During the Year or Approved for Future Payment

Rec1p1ent

If ree1p1ent S an indMdUal,

Foundauon

Purpose of grant orhow any relat,onsh1po

status of

Amount

Name and address tome or business)

any foundat,onmanager

rec,p,ent

contnbuuon

or substantial contnbutor

a

Paid dunng the year

SEE

ATTACHMENT E 3 785 950.

Total .

..,..3a

3.785.950.

b

pproved for future payrrent

SEE ATTACHMENT E 25 000.

Total .

....

3b

25

000.

Form

990-PF

2005)

000

16733H K932 11/15/2006 14:39:08 V05-8 85646 2

---------



Form 990-PF (2005)

l::r.,~-.,•Jil f•W

Analysis of Income-Producing Activities

Enter gross amounts unless otherw1se ndicated Unrelated business income

.

(a)

Business

1 Program service revenue

code

a PROG. REL. INVSTMT

b

c

d

e

f

g

Fees and contracts from government agencies

2 Membership dues and assessments . • • • •

3 Interest on savings and temporary cash investments

4 D1v1dends nd interest from secunt1es

...

5 Net rental income or (loss) from real estate

a

Debt-financed property

........

b

Not debt-financed property

......

6

Net rental income or (loss) from personal property

7 Other investment income

.........

8 Gain or (loss) from sales of assets other than inventory

9 Net income or (loss) from speoal events ••

1 O

Gross profit or (loss) from sales of inventory.

11

Other revenue. a

b

c

d

e

12 Subtotal

Add columns (b), (d), and (e) ••..

13

Total. Add hne

12,

columns (b), (d), and (e) •.....•.•••••

(See worksheet in line

13

instructions on page 27 to venfy calculations )

(b)

Amount

48-0918408

Excluded b1

section

512, 513,

or

514

(c)

d)

ExcluJ1on

co e

Amount

14 261 671.

14 401,742.

16

-3,587.

18

-84 4 76.

575.350.

l::r.,~•A•JI

:•

Relationship of Activities to the Accomplishment of Exempt Purposes

Page 1

(e)

Related or exempt

function income

~ee page

26

of

t e instructions )

17.996.

17

996.

Line No.

Explain below how each act1v1ty or which income 1s reported in column (e) of Part XVI-A contributed importantly t

the accomplishment of the organization s exempt purposes (other than by providing funds for such purposes)

(Se

...

page

27

of the instructions )

lA INCOME FROM LOAN MADE FOR PURPOSE OF PRODUCING AN

EDUCATIONAL IMAX FILM

Fenn 990-PF (20

1492 1 000

16733H K932 11/15/2006 14:39:08 V05-8

85646

13



SA

2005 4 8 - 0 91 8 4 0 8 Page 1 2

Information Regarding Transfers To and Transactions and Relationships With Noncharitable

Ex

O

mpt

raanizat1ons

1 Did the organization directly or indirectly engage in any of the following with any other organization descnbed in section

Yes

No

50'1 c) of the Code (other than section 501 (c)(3) organizations) or in section 527, relating to polil1calorganizations?

a Transfers from the reporting organization to a nonchantable exempt organization of

(1)

Cash .

1a(1l

x

(2) Other assets

..

1al21

x

b

Other transactions

(1)

Sales of assets to a noncharitable exempt organization

1bl11

x

(2)

Purchases of assets from a nonchantable exempt organization

1b(2)

x

(3)

Rental of facilities, equipment, or other assets

1b(31

x

(4) Reimbursement arrangements .

1b(4)

x

(5)

Loans or loan guarantees

1bl51

x

(6)

Performance of services or membership or fundra1sing sohc1tat1ons

1b(61

x

c

Sharing of fac11it1es, quipment, mailing hsts, other assets, or paid employees

1c

x

d If the answer to any of the above 1s 'Yes, complete the following schedule Column (b) should always show the fair market

value of the goods, other assets, or services given by the reporting organization If the organization received less than fair

market value in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services

received

(a) Line no

(b) Amount involved (c) Name of nonchantable exempt organization

(d) Description of transfers. transactions, and shanng arrangements

NIA NIA

2 a Is the organization directly or indirectly affiliated with, or related to, one or more tax-exempt organizations

described in section 501(c) of the Code (other than section 501(c)(3)) or in section 527? ••••••••••••••••.. 0 Yes [iJ No

b

I f

I h I

Yes, complete the o lowinQsc edu e

(a) Name of organization

(b) Type of organization (c) Description of relabonsh1p

Under penalties of periury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge an

belief, 1t 1s rue, correct, and complete Declaration of preparer (other than taxpayer or fiduciary) 1sbased on all information of which preparer has any knowledge

o ~~

I

lf-15-o

Trt:.fJ..S..rJ.t:.er

Q)

Signature of officer or trustee Date

Title

...

Q)

Date

Preparer's SSN or PTIN

:::c

Check1f

O

f;.ljfa

(See Signature on page 28

c:

-~ 2'

Preparer's

~ ~J\ . .An.

self-employed

of the instrucbons)

~

Cl)

:E c5

ignature

P00248403

g:

F1rm'snameforyours1~ P

EIN

44-0160260

a::::,

self-employed), address, 1551 N WATERFRONT

PKWY, STE 300

and ZIP code

WICHITA. KS

67206-6601

Phone no

316-265-2811

Form 990 PF (2005

E1493 1 000

16733H K932 11/15/2006 14:39:08 V05-8 85646

14



Schedule

(Form 990, 990-EZ,

or 990-PF)

Schedule of Contributors

OMB No 1545-0047

Department of the Treasury

Internal Revenue Service

Supplementary Information for

line 1 of Form 990, 990-EZ, and 990-PF (see instructions)

~© 5

Name of organization Employer identification number

CHARLES G KOCH CHARITABLE FOUNDATION

Organization type (check one)

Filers of:

Form 990 or 990-EZ

Form 990-PF

48-0918408

Section:

D 501 (c)( ) (enter number) organization

D 4947(a)(1) nonexempt charitable trust not treated as a private foundation

D 527 pol1t1calorganrzat1on

CiJ

01 (c)(3) exempt private foundation

D

4947(a)(1) nonexempt charitable trust treated as a private foundation

D

501 (c)(3) taxable private foundation

Check 1fyour organization 1scovered by the General Rule or a Special Rule. (Note: Only a section 501 c) 7), 8), or 10)

organization can check boxes for both the General Rule and a Special Rule

-

see instructions)

General Rule -

CiJor organrzat1ons iling Form 990, 990-EZ, or 990-PF that received, during the year, 5,000 or more (1nmoney or

property) from any one contributor (Complete Parts I and II )

Special Rules -

D

For a section 501(c)(3) organization filing Form 990, or Form 990-EZ, that met the 33 1/3% support test under Reguat1ons

sections 1 509(a)-3/1 170A-9(e) and received from any one contributor, during the year, a contribution of the greater of

5,000 or 2% of the amount on line 1 of these forms (Complete Parts I and II)

D For a section 501(c)(7), (8), or (10) organrzat1on iling Form 990, or Form 990-EZ, that received from any one contributor,

during the year, aggregate contributions or bequests of more than 1,000 for use exclusively for religious, charitable,

sc1ent1f1c,iterary, or educational purposes, or the prevention of cruelty to children or animals (Complete Parts I, II, and Ill)

D

For a section 501(c)(7), (8), or (10) organization filing Form 990, or Form 990-EZ, that received from any one contributor,

during the year, some contributions for use exclusively for religious, charitable, etc. purposes, but these contributions did

not aggregate to more than 1,000 (If this box 1schecked, enter here the total contributions that were received during

the year for an exclusively religious, charitable, etc . purpose Do not complete any of the Parts unless the General Rule

applies to this organ1zat1onbecause it received nonexclus1vely eligious, charitable, etc . contributions of 5,000 or more

during the year) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..,. _______ _

Caution: Organizations that are not covered by the General Rule and/or the Special Rules do not file Schedule B Fon1J90,

990-EZ, or 990-PF), but they must check the box m the headmg of thetr Form 990, Form 990-EZ, or on /me 2 of their Form

990-PF, to certify that they do not meet the filmg requirerrents of Schedule B Form 990, 990-EZ, or 990-PF)

For Paperwork Reduction Act Notice, see the Instructions

for Fonn 990, Fonn 990-EZ, and Fonn 990-PF.

Schedule B (Fonn 990, 990-EZ, or 990-PF) (200

JSA

5E1251 1 000

16733H K932 11/15/2006 14:39:08 V05-8

85646

16



Schedule B Form 990, ~EZ. or ~PF) 2005)

Page of of Part

Name of organi~tion

CHARLES G. KOCH CHARITABLE FOUNDATION

Employer identification number

Utf i

ontributors See Specific Instructions )

a)

No.

__ 1_

a)

No.

---

a)

No.

---

a)

No.

---

a)

No.

---

a)

No.

---

JSA

5E12531000

CHARLES

4111 E.

WICHITA.

b)

Name, address, and ZIP + 4

G.

KOCH

37TH STREET N.

KS 67220

b)

Name, address, and ZIP+ 4

b)


b)


b)


b)


16733H K932 11/15/2006 14:39:08 V05-8

85646

48-0918408

c) d)

Aggregate contributions Type of contribution

Person

§

ayroll

30 020 760.

Noncash

Complete Part II 1f here IS

a noncash contribution )

c)

d)


Person

§

ayroll

Noncash



c) d)


Person

§

ayroll

Noncash



c) d)


Person

§

ayroll

Noncash

Complete Part II 1f here 1s


c) d)


Person

§

ayroll

Noncash

Complete Part II 1f here 1s


c)

d)

Aggregate contributions

Type of contribution

Person

§

ayroll

Noncash



Schedule B Form 990, 990-EZ, or 990-PF) 200

17




EIN 48-0918408

ATTACHMENT TO FORM 990-PF TO REPORT

EXPENDITURE RESPONSIBILITY GRANT

For the Year Ended 12/31/05

Sc:

ATIACHMEN

Expenditure Responsibility Statement for the Year 2005

to IRC Regulation section 53 4945-5(d)(2), the CHARLES G. KOCH CHARITABLE FOUNDATION

(i)

Name & Address

of Grantee:

11)

Date and Amount

of Grant:

111)Purpose of Grant·

Kansas Cultural Trust

255

N.

Roosevelt

Wichita, KS 67208

September 13, 2004

27,553 balance of grant funds remaining from original 35,000 grant

received on September 13, 2004

General operating support for the Kansas Cultural Trust, an educational foundation which

provides grants to young visual and performing artists to allow them to take advantage of

key opportunities arising early in their careers.

Amounts expended. Report received from the Kansas Cultural Trust shows the following expenditures:

(v) Diversions:

(v1) Date of Reports·

(vi) Verification:

27,553 of the remaining September 2004 grant was spent for providing enabling grants to

artists and for professional fees

To the knowledge of this granter foundation, no funds have been diverted to any

activity other than the activity for which the grant was originally made.

On April 24, 2006, the Kansas Cultural Trust submitted a full and complete report of its

expenditures of the September 2004 operating support grant

The granter has no reason to doubt the accuracy or reliability of the report from

the grantee; therefore, no independent verification of the reports were made




EIN 48-0918408

ATTACHMENT TO FORM 990-PF TO REPORT

EXPENDITURE RESPONSIBILITY GRANT

For the Year Ended 12/31/05

ART VII-B Question on Line Sc:

ATIACHMENTB

Expenditure Responsibility Statement for the Year 2005

Pursuant to IRC Regulation section 53.4945-5(d){2), the CHARLES G KOCH CHARITABLE FOUNDATION

provides the following information:

(1)

Name & Address

of Grantee:

11)

Date and Amount

of Grant

(iii)

Purpose of Grant·

(1v)

Amounts expended:

(v) Diversions.

(v1) Date of Reports.

(v1) Verification:

The Phillips Foundation

One Massachusetts Avenue, NW, Suite 620

Washington, DC 20001

June 20, 2005 37,500

Support for the

Journalism Fellowship Program run by the Phillips Foundation

Report received from The Phillips Foundation shows the following expenditures:

31, 176 of the June, 2005 grant was spent directly for providing grants through

their Journalism Fellowship Program

To the knowledge of this granter foundation, no funds have been diverted to any

activity other than the activity for which the grant was originally made.

On July 5, 2006, The Phillips Foundation submitted a full and complete

report of its expenditures of the June 2005 grant

The granter has no reason to doubt the accuracy or rehab1hty f the report from

the grantee, therefore, no independent verification of the reports were made




EIN 48-0918408

SCHEDULE OF INFORMATION FOR 2005 FORM 990 PF

PART VIII, Line 1 - Officers, Directors,Trustees, Managers, Etc.

b) Title, and average d) Contributions

hours per week to employee

{a} Name and Address devoted to ~osition I

c} ComQensation

benefit ~lans

Richard Fink

President

I

Director 0

0

655 15th Street, NW, Suite 445

1 hour per week average


Kelly Young

Vice President 0 0

655 15th Street, NW, Suite 445 111105o

7171 5

Washington, DC 20005 5 hours per week average

Kevin L. Gentry

Vice President 0

0

655 15th Street, NW, Suite 445 10 hours per week average


Logan Moore

Secretary 0

0

655 15th Street, NW, Suite 445

10/12/05 to 12131105


29 hours per week average

Mark Humphrey

Secretary 0 0

PO Box2256

111105o 10/12/05

Wichita, KS 67201

Less than 1 hour per week

Vonda Holliman

Treasurer 0 0

PO Box 2256

1Ohours per week average

Wichita, KS 67201

Charles G. Koch Director 0 0

P.O Box 2256


Wichita, KS 67201

Elizabeth B. Koch

Director 0 0

P 0 Box 2256


Wichita, KS 67201

Elizabeth Robinson Koch Director 0

0

P.O Box 2256


Wichita, KS 67201

Charles Chase Koch

Director 0 0

P 0 Box 2256


Wichita, KS 67201

Koch lndustnes, Inc

Not Applicable 232,605

0

PO Box 2256

Payment for management

Wichita, KS 67201 services of officers above)

Koch Business Holding, LLC Not Applicable 28,690

0

P.O Box 2256

Payment for management

Wichita, KS 67201 services of officers above)

TOTAL

261,295 0

ATTACHMENT C

e) Expense

account, other

allowances

0

0

0

0

0

0

0

0

0

0

0

0

0




EIN 48-0918408


PART XV LINE 20 INFORMATION REGARDING GRANTS - LIMITATIONS ON AWARDS ATTACHMENT D

The foundation primarily supports research and education programs that analyze the impact of free soc1et1es, n

particular how they advance the well-being of mankind. Building on this knowledge, the Charles G. Koch Charitable

Foundation fosters the partnership of scientists and practitioners in order to integrate theory and practice.

By doing so, the Foundation strives to develop market-based tools that enable individuals, institutions and societies

to strive and prosper.

Grants from the Foundation are restricted to charitable organizations as defined in section 501 (c)(3) of the Internal

Revenue Code. The Charles G. Koch Charitable Foundation does not make grants to ind1v1duals

Charles G. Koch Charitable Foundation focuses on a select number of programs where it believes it is best positioned to support

positive social change. The Foundation encourages organizations seeking support to first familiarize themselves with those domains

by examining the Foundation s Areas of Interest In addition, the Foundation places several limitations on the requests it considers·

1. The Foundation primarily makes grants to Section 501 (c)(3) public charities. The Charles G. Koch Charitable Foundation

does not support for-profit corporations or individuals.

2. The Foundation discourages grant proposals for capital construction, debt reduction, or general fundraising drives or

events. The Foundation does not make grants intended to support lobbying activities or candidates for political office. The

Foundation rarely funds endowments.

Organizations seeking grants from the Foundation and which meet the aforementioned criteria should submit a short letter (no more

than three pages) outlining their request. The letter should clearly and succinctly state:

1. Prospective grantee s mission and goals;

2. Specific project for which support is being sought,

3 Amount of funding requested;

4 Name, title, address, telephone number, and e-mail address of the primary contact person; and,

5 Current annual budget or audited financial statements

If applicable, please also include a list of other support (e.g , funding, in-kind contributions) secured for the project. Because the

Foundation only supports Section 501 (c)(3) public charities, 1talso reqwres that you submit verification from the IRS that your

organization 1sexempt from federal income tax as a Section 501 (c)(3) organization and is classified as a public charity under Section

509(a) of the Internal Revenue Code The Foundation kindly requests that no materials beyond what are described above be

included Please send all required materials to

Other Contact Information

Phone· 202-393-2354

Fax 202-393-2355

email @ cgkfoundat1on com

Grant

Administrator

Charles G. Koch Charitable Foundation

655 15th Street NW, Suite 475





EIN 48-0918408


Part XV Line 3a b - Grants and Contributions Paid During the Year or Approved for Future Payment

If reap,ent ,s an individual.

Foundation

Rec1p1ent

show any relabonsh,p to

status of

Purpose of grant

any foundabon manager

rec1p1ent

or contribution

Name and address (home or business)

or substanbal contnbutor

a

Paid during the year·

Acton Business School

Public

General Operating Support

Austin, TX

The Acton Institute

Public


Grand Rapids, Ml

Alliance for School Choice

Public


Phoenix, AZ

8111 f Rights Institute

Public


Arlington, VA

Center for Excellence in Education

Public

Educational and Research

Vienna, VA Programs

Environmental Literacy Council

Public


Washington, DC

The Federalist Society

Public


Washington, DC

Milton Rose D Friedman Foundation

Public


San Francisco, CA

Fund for American Studies

Public


Washington, DC

George Mason University Foundation

Public

Educational and Research

Fairfax, VA

Programs

Goldwater Institute

Public

Educallonal Programs

Phoenix, AZ

Independence Institute

Pub he


Golden, CO

lnt'I Foundation for Research 1n Experimental Economics

Pub he


Arlington, VA

Mackinac Center for Public Polley

Public


Midland, Ml

Mercatus Center

Pub he


Arlington, VA

Educational Programs

Pacific Research Institute

Public


San Francisco, CA

Philanthropy Roundtable

Public General Operating Support

Washington, DC

The Phillips Foundation

Private


Washington. DC

San Jose State University Foundation

Public


San Jose, CA

Sm1thson1an lnst1tut1on

Pub he


Cambridge, MA

Texas Public Polley Foundation

Public

Educational Programs

Austin, TX

Youth Entrepreneurs of Kansas

Public


Wichita, KS

of 2

ATTACHMENT

Amount

100,0

25,0

10,0

300,0

5,0

50,0

75,0

15,0

30,0

1, 102,5

43,6

56,6

380,0

10,0

800,0

215,0

90,0

25,0

37,5

25,0

55,0

35,6

300,0




EIN 48-0918408


Part XV, Line la b - Grants and Contributions Paid During the Year or Approved for Future Payment

If reap,enl ,s an 1nd1vidual, Foundation

Rec1p1ent show any relabonsh1p 0 status of Purpose of grant

any foundabon manager rec1p1ent or contnbut1on

Name and address (home or business)

or subslanbal conlnbutor

a Paid dunno the vear:

TOTAL GRANTS PAID TO ORGANIZATIONS

b Approved for future payment

San Jose State University Foundation Pubhe General Operating Support

San Jose, CA

TOTAL GRANTS APPROVED FOR FUTURE PAYMENT

2 of2

ATIACHMENTE

Amount

3,785,95

25,0

25,0



G. KOCH CHARITABLE FOUNDATION

FORM 990PF PART I - OTHER INCOME

DESCRIPTION

INTEREST FROM PROGRAM-RELATED INVESTMENT

TOTALS

16733H K932 11/15/2006 14:39:08 V05-8

48-0918408

REVENUE

AND

EXPENSES

PER BOOKS

17 996.

17 996.

85646 18

ADJUSTED

NET

INCOME

17 996.

17 996.

STATEMENT 1




FORM 990PF PART I - LEGAL FEES

ESCRIPTION

TOTALS

REVENUE

AND

EXPENSES

PER BOOKS

1 843.

38 269.

40 112.

16733H K932 11/15/2006 14:39:08 V05-8 85646

48-0918408

NET

INVESTMENT

INCOME

1 843.

1 843.

19

ADJUSTED

NET

INCOME

NONE

CHARITABLE

PURPOSES

35 541.

35 541.

STATEMENT 2




ORM 990PF PART I - ACCOUNTING FEES

ESCRIPTION

ACCTG SERVICES FEES

TOTALS

REVENUE

AND

EXPENSES

PER BOOKS

26 541.

5 720.

4 783.

37 044.

16733H K932 11/15/2006 14:39:08 V05-8 85646

48-0918408

NET

INVESTMENT

INCOME

5 720.

5 720.

20

ADJUSTED

NET

INCOME

NONE

CHARITABLE

PURPOSES

23 129.

3 408.

26 537.

STATEMENT 3




990PF PART I - OTHER PROFESSIONAL FEES

ADMINISTRATION FEES

PROFESSIONAL FEES

TOTALS

REVENUE

AND

EXPENSES

PER BOOKS

118 201.

30 763.

263 151.

3 715.

2 300.

545.

418 675.

16733H K932 11/15/2006 14:39:08 V05-8 85646

48-0918408

NET

INVESTMENT

INCOME

987.

30 763.

3 715.

35 465.

21

CHARITABLE

PURPOSES

122 012.

235 553.

2 000.

545.

360 110.

STATEMENT 4




RM 990PF PART I - TAXES

EXCISE TAX

TOTALS

REVENUE

AND

EXPENSES

PER BOOKS

12 410.

115.

12 525.

16733H K932 11/15/2006 14:39:08 V05-8 85646

48-0918408

NET

INVESTMENT

INCOME

115.

115.

22 STATEMENT 5




FORM 990PF, PART I - OTHER EXPENSES

DESCRIPTION

INSURANCE

POSTAGE DELIVERY

TOTALS

REVENUE

AND

EXPENSES

PER BOOKS

7,230.

4,271.

328.

3,558.

6,222.

3,630.

39.

25,278.

16733H K932 11/15/2006 14:39:08 VOS-8 85646

48-0918408

23

CHARITABLE

PURPOSES

7,230.

3,856.

328.

5,184.

5,984.

3,658.

39.

26,279.

STATEMENT 6




FORM 990PF, PART II - U.S. AND STATE OBLIGATIONS

ESCRIPTION

EDERAL HOME LOAN STATE BNDS

US OBLIGATIONS TOTAL

16733H K932 11/15/2006 14:39:08 V05-8 85646

48-0918408

ENDING

BOOK VALUE

12,500,000.

12,500,000.

24

ENDING

FMV

12,566,775.

12,566,775.

STATEMENT 7




FORM 990PF PART II - OTHER INVESTMENTS

---

------------------------------

DESCRIPTION

CONVERTIBLE BONDS

ABSOLUTE FUND

SENIOR BANK/LOAN STRGY

TOTALS

16733H K932 11/15/2006 14:39:08 V05-8 85646

48-0918408

ENDING

BOOK VALUE

5 000 000.

5 471 589.

5 000 000.

5 000 000.

5 000 000.

25 471 589.

25

ENDING

FMV

5 768 046.

5 375 653.

5 555 303.

5 154 503.

5 083 640.

26 937 145.

STATEMENT 8




M 990PF, PART II - OTHER ASSETS

ES RECEIVABLE - PROGRAM

RELATED INVESTMENTS

TOTALS

167338 K932 11/15/2006 14:39:08 V05-8 85646

48-0918408

ENDING

BOOK VALUE

355,000.

355,000.

26

ENDING

FMV

355,000.

355,000.

STATEMENT 9



'


48-0918408

FORM '990PF, PART VII-B, LINE SC - EXPENDITURE RESPONSBILITY STATEMENT

GRANTEE'S NAME:

GRANTEE'S ADDRESS:

CITY, STATE ZIP:

GRANT DATE:

GRANT AMOUNT:

GRANT PURPOS~:

AMOUNT EXPENDED:

ANY DIVERSION?

DATES OF REPORTS:

VERIFICATION DATE:

SEE ATTACHMENTS A B

NO

RESULTS OF VERIFICATION:

16733H K932 11/15/2006 14:39:08 V05-8

STATEMENT 10

85646 27



f


FORM 990PF PART XV - NAME ADDRESS AND PHONE FOR APPLICATIONS

----==========================================================

G~ANT

ADMINISTRATOR

CHARLES KOCH CHARITABLE FOUNDATION

655 15TH ST. NW SUITE 475

WASHINGTON DC 20005

202-393-2354

16733H K932 11/15/2006 14:39:08 V05-8

85646

48-0918408

STATEMENT 11

28




48-0918408

990PF PART XV - FORM AND CONTENTS OF SUBMITTED APPLICATIONS

-----=========================-=============================

LETTER EXPLAINING PROJECT AND AMOUNT REQUESTED PLUS A COPY OF IRS

DETERMINATION LETTER SHOWING EXEMPTION.

STATEMENT 12

16733H K932 11/15/2006 14:39:08 V05-8

85646 29



FORM 990 PF PART IV

CAPITAL GAINS AND LOSSES FOR TAX ON INVESTMENT INCOME

p

Kind of Property

Descnpt1on

or

Date

Date sold

D

acquired

Gross sale I

Deprec1at1on

Cost or

I

FMV

I

AdJ basis

I

Excess of Gain

price less

allowed/

other

as of as of

FMVover or

exnenses of sale

allowable

h,,c,c

1?n11nq 1?n11nq

ad1 basis

loss)

ZAZOVE ASSOCIATES,

LLC FUND

IE

VAR

VAR

PROPERTY TYPE: SECURITIES

1,980,978. 1,747,725.

233,253.

GOLDMANSACHS SHORT DURATION

FUND

p

VAR

VAR

PROPERTY TYPE: SECURITIES

11149240. 11466970.

-317,730.

CORPORATE BONDS

p

VAR

VAR

PROPERTY TYPE:

SECURITIES

~,700,000. 2,700,000.

TOTAL GAIN LOSS) ............................................... . -84,477.

JSA

5E1730 1 000

167338 K932 11/15/2006 14:39:08 V05-8

85646

15



Form 8868 (Rev 12-2004)

• If you are f1hng or an Additional (not automatic) 3-Month Extension, complete only Part II and check this box ....... .

Note: O~ly complete Part II if you have already been granted an automatic 3-month extension on a previously filed Form 8868.

• If ou are film for an Automatic 3-Month Extension, com lete onl Part

I

on a e 1 .

Additional not automatic 3-Month Extension of Time - Must File Original and One Co

Type or

print

Name of Exempt Organization

CHARLES G KOCH CHARITABLE FOUNDATION

r:· -

·-~~' , ,-j

:..'¥~

Employer Identification number

48-0918408

Number, street, and room or suite no. If a P.O. box, see nstructions

PO BOX 2256

For RS use only

Filaby he

extended

due date or

filing he

return See

Instructions

City, town or post office, state, and ZIP

code.

For a foreign address,see nstructions

f

~:;~·--

~r

'

:.,}·

,,~~-.;;-~~-

-"

WICHITA KANSAS 67201 _ :.-L. , i: l'

,_ ,_::_._ .,, •

Check type of return to be filed (File a se

X Form 990

Form 990-BL

Form 990-EZ

arate application for each return):

Form 990-T(sec. 401(a) or 408(a) trust)

Form 990-T (trust other than above)

Form 1041-A

Form 990-PF Form 4720

§

orm 5227

Form 6069

Form 8870

STOP: Do not complete Part

II

If you were not already granted an automatic 3-month extension on a previously filed Form

8868.

• The books are in the care of .,._ __ V_O_N_D_A_H_O_L_L_I_MA_N____________________ _

Telephone No . .,._ (316) 828-5552 FAX No .,._

• If the organization does not have an office or place of business in the United States, check this box. . . . . . . . . . . . . . . . .,._D

• If this 1s or a Group Return, enter the o~nization's four digit Group Exemption Number (GE.ill-, If this 1s

for the whole group, check this box .,._ LJ. If it is for part of the group, check this box .,._ LJand attach a list with the

names and EINs of all members the extension is for.

4 I request an additional 3-month extension of time until _N_O_V_E_M_B_E_R_ 1_5-'-,2_0_0_6________ _

5 For calendar year 2005 , or other tax year beginning ~1ng

6 If this tax year 1s or less than 12 months, check reason: LJ nitial return LJFinal return --.-LJ-,--c-h_a_n_g_e_rn_a_c_co_u_neriod

7 State 1ndetail why you need the extension --------------------------------

THE TAXPAYER REQUESTS ADDITIONAL TIME IN ORDER TO GATHER THE NECESSARY INFORMATION

FOR A COMPLETE AND ACCURATE RETURN.

Ba If

this appl1cat1on 1s for Form 990-BL, 990-PF, 990-T, 4 720, or 6069, enter the tentative tax, less any

nonrefundable credits See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

-'- ______ _

b If this application 1s or Form 990-PF, 990-T, 4720, or 6069, enter any refundable credits and estimated

tax payments made Include any prior year overpayment allowed as a credit and any amount paid

previously with Form 8868 ...........................................

-'-- ______ _

c

Balance Due. Subtract line 8b from line Ba Include your payment with this form, or, 1f required, deposit

with FTD coupon or, 1f required, by using EFTPS (Electronic Federal Tax Payment System) See

instructions ....................................................

Signature and Verification

Under penalties f par1ury, declare hat I haveexamined his form, Includingaccompanyingchedules nd statements, nd to the best oJ my knowledge nd belie

11 s rue, correct,and complete, nd hat amauthorizedo preparehis orm,

Date.,._fJ} {/o (o

Notice Applicant - To Be Completed

by

the IRS

ID)

We have approved his application. Please attach this form to the organization's eturn

(

0 We have not approved this application. However, we have granted a 10-day grace period from the later of the date shown below or the du

date of the organization's return (including any prior extensions). This grace period is considered to be a valid extension of time for election

otherwise required to be made on a timely return. Please attach this form to the organization's eturn.

O We have not approved this application. After considering the reasons stated in item 7, we cannot grant your request for an extension of lim

to file We are not granting a 10-daygrace period

B

Director

We cannot consider this application because it was filed after the extended due date of the return for which an extensionwas requested

Other

Date

Alternate Mailing Address - Enter the address if you want the copy of

this application for an a(Ji~L3-month extension

returned to an address different than the one entered above t:N,

Name

BKD, LLP

VV£o

Documents

Charles Koch Foundation 480918408 2005 02A51F19Searchable