~

990-PF

'Forro

Department
of !lie Treasury
Servoce
InternalRevenue
For calendar

Return of Private Foundation

or Section

4947(a)(1) Nonexempt Charitable

Treated as a Private Foundation
Note: The foundation ma be able to use a co of this return to sat,s

year 2007, or tax year begmmng

I I Final

I I

lnitlal return
G Check all that aooly
Name of foundation
Use the IRS
label.
Otherwise,
print
or type.
See Specific
Instructions.

'

I I Amended

return

OMB No 154S-0052

Trust

~@07

2007 , an

I I

return

en d"mg
Address

I I Name

change

change

A Employer Identification number

48-0926946

FOUNDATION
DAVID
H.
KOCH CHARITABLE
Number and street (or PO box number 1fma1l 1snot delivered to street address)

Room/suite

E.
37TH
ST.
N.
4111
City or town, state, and ZIP code

B Telephone

number(see page 10 of the mstructJons)

(316)
828-5552
exempbon
applicabon
IS
pending.
checkhere

......

If

:tj

D 1 Foreign organizations, check here

WICHITA.

67220-3203

KS

ULJ
Section

H Check type of organization:

2.

501(cAexempt

Section 4947(al11l nonexemot chantable trust

J Accounting

Fair market value of all assets at end

of year (from Part II, col (c), /me

16) ~ $

Contnbubo~, grants,etc. received

(attachschedule) .
Ch k ~
11the foundation1s not requiredto
ec
attach Sch B
Intereston savingsand temporarycash investments

D1v1dendsand interest from securities

Other (specify)

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

(Part I, column (d) must be on cash basis)

3.884,475.

~1Analysis
of Revenue and Expenses
(The
total of amounts m columns (b), (c), and (d)
may not necessar,ly equal the amounts m
column (a) (see page 11 of the mstruct,ons))
1

onvate foundation

LJ Cash LxJAccrual

method

(a) Revenue and

expenses per
books

~o
~o
n

........

pnvate foundation

Other taxable

Foreignorganizations
meebng
the
85% test,checkhereandattach
computatm

(b) Net investment

income

prrvate
foundation
status wasterminated
undersecbon
507(bX1XA), checkhere

If

If the

foundatm
IS Ina 60-month
term1nabon
undersectKln
507{bX1XB). checkhere , ~

(d) Disbursements
for chantable
purposes
(cash basis onlv)

(c) AdJusted net

income

NONE

193

958.

193

958.

STMT

5a Gross rents . .
b Net rental incomeor (loss)
Ill

::,

Ill

>
Ill

a::

6a Net gain or (loss)from sale of assets not on line 10

b Gross sales pnce for all
assets on line 6a
Capital gain net income (from Part IV, hne 2)
7
8

tU::v

=ivc:u

Q
M

Net short-term capital gain

..

9
Income modifications
10 a Gross sales less returns
and allowances
b Less Cost of goods sold .

- -

I
I

.....

UAV

("}

'"'

- --

UljU

> 1 ?nna
.I.

L"""

en
~

-. . =1...., UI

c Gross profit or (loss) (attach schedule)

...
....

11

Other income (attach schedule)

12

Total. Add lines 1 throuah 11

13

Compensationof officers. directors.trustees,etc

193

958.
1

860.

315.

193

958.

1. 860.

14
Other employee salanes and wages
en
Pension plans, employee benefits
Ill 15
en
c 16 a Legal fees (attach schedule) . . ....
Ill

....

Cl.

b Accounting fees (attach schedule) S,TJ"IT. ~

)(

w
Ill
>
;::.

c Other professional fees (attach schefillltij'

...17
18

-i.
Taxes (attachschedule)(seepage14 of the instructms)*

c 19

Deprec1at1on(attach schedule) and depletion

en

E
"C

20

Occupancy

c:(
"C

21

Travel, conferences, and meetings

I'll

4.315.

1. 260.

22

Pnnt1ng and publications

....

Other expenses (attach schedule) S.TM'l'.

~ 24

Total operating and administrative

Ill
Cl.

Add lines 13 through 23

:g

671.

13

985.

NONE

NONE

10

106.

13

985.

NONE

NONE

10

106.

.......

Contnbutions, gifts, grants paid

26

TotalexoensesanddisbursementsAdd lines 24 and 25

27

Subtract line 26 from line 12

Excess of revenue over expenses and disbursements

b Net investment income

2, 671.

expenses.

..........

25

3,879.

.......

g>23

NONE

Interest ..

I'll

NONE

1.260.

179.973.

(1fnegative, enter -0-)

193.958.

c Ad1usted net income (1fneaallve enter -0-). .

-0-

For Privacy Act and Paperwork Reduction Act Notice, see page 30 of the instructions.
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**STMT

Form

990-PF

(2007)

g;--

li!!IIII
Balance Sheets

Attached schedules and amounts 1nthe

descr1~1oncolumn should be for end-<>f-year
amounts only (See 1nstrucbons)

Cash - non-mterest-beanng

Savings and temporary cash investments

Accounts receivable

(a) Book Value

End of year
(b) Book Value

(c) Fair Market Value

4 483.
3,879.936.

4,483.
3 879 936.

56.

56.

-----------------------~
-------------

Pledges receivable

Begmmng of year

3,003,843.
699 978.

Less allowance for doubtful accounts

Pa!'.)e2

48-0926946

Form 990-PF (20071

-----------------------Less allowance for doubtful accounts ~

------------Grants receivable

Receivables due from officers, directors, trustees, and other

disqualified persons (attach schedule) (see page 16 of the 1nstruct1ons)

Other notes and loans receivable (attach schedule)

Less. allowance for doubtful accounts

Inventories for sale or use

J!l
CII

-----

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

9
Prepaid expenses and deferred charges
;;rl':;1~.6.
Ill
Ill
ct 10 a Investments- U S and state government obl1gabons(attach schedule)

840 .

b Investments - corporate stock (attach schedule)

c Investments - corporate bonds (attach schedule)
11
Investments- land, bu1ld1ngs,
~
and equipment basis
Less accumulateddeprec1at1on~
(attach schedule)
Investments - mortgage loans
12

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

13
14

Investments - other (attach schedule)

Land, bu1ld1ngs,
and
~
equipment basis
Less accumulateddepreciation ~
(attach schedule)
-------------------Other assets (descnbe ~

____________________
)

15

Ill
CII

16

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

instructions Also, see page 1. item I)

17

Accounts payable and accrued expenses

18

Grants payable

19

Deferred revenue

3.704

~ 20

Loans from officers, directors, trustees, and other d1squal1fied

persons

21
:::i 22

Other hab11illes(descnbe

661.
159.

3.884

475.

3 884.475.

NONE

Mortgages and other notes payable (attach schedule)

Total liabilities

23

___________________
)

(add lines 17 through 22)

NONE

159.

~w

Foundations that follow SFAS 117, check here

and complete lines 24 through 26 and lines 30 and 31.

:!l
24
u

3.704

Unrestricted

c 25
..!!!
I'll
m 26

Permanently restricted

"C
::II

Foundations that do not follow SFAS 117,

check here and complete lines 27 through 31.

::, 27

Capital stock, trust principal, or current funds

28
J!l
CII

Paid-in or caprtalsurplus, or land, bldg , and equipment fund

LL.

Ill
Ill

29

3.884.475.

~o

Retained earnings, accumulated income, endowment,or other funds

ct 30

Total net assets or fund balances

CII

(see page 17 of the

instructions)

31

:.

502.

Temporarily restricted

Total liabilities and net assets/fund

balances

of the 1nstruct1ons)

F.Tiiili...

3,704,502.

3,884,475.

3 704, 661.

3,884,475.

(see page 17

Analysis 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 pnor year's return)
2 Enter amount from Part I, line 27a
3 Other increases not included in line 2 (1tem1ze) ~
------------------------------------4 Add lines 1, 2, and 3
5 Decreases not included in line 2 (1tem1ze) ~
---------------------------------------6 Total net assets or fund balances at end of year (line 4 minus line 5) - Part II, column (b), line 30

3.704.502.
179,973.
3 884,475.

5
6

3 884,475.
Form 990-PF (2007)

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Form990-PF120071
~J 1.T_...
Capital

Page3

48-0926946

Gains and Losses for Tax on Investment Income

(b)How

(a) List and descnbe the kind(s) of property sold (e g , real estate,
2-story bnck warehouse; or common stock, 200 shs MLC Co )

acquired
P-Purchase
D-Donabon

t>Date
sold
day, yr)

(c) Date
acquired

mo,

(mo , day, yr)

1a
b

c
d

e
(g) Cost or other basis
plus expense of sale

(f) Deprec1allonallowed

(e) Gross sales pnce

(or allowable)

(h) Gain or (loss)

(e) plus (f) minus (g)

a
b

c
d

e
Complete only for assets showing gain m column (h) and owned by the foundation on 12/31/69
(i) F M V as of 12/31/69

(I) Gains (Col (h) gain minus

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

(k) Excess of col (1)

over col (J), 1fany

(j) AdJustedbasis

as of 12/31/69

a
b

c
d

e
If gain, also enter m Part I, line 7
If (loss), enter -0- m Part I, hne 7
3 Net short-term capital gain or (loss) as defined m sections 1222(5) and (6)
If gain, also enter m Part I, hne 8, column (c) (see pages 13 and 17 of the instructions)
If (loss), enter -0- m Part I, hne 8 ___ . _____________
. _ ...
__ . ____ .....

:..: ,_

Qualification

.....

2 Capital gain net income or (net capital loss)

}2
}
3

Under Section 4940(e) for Reduced Tax on Net Investment Income

(For optlonal use by domestic pnvate foundations subJect to the section 4940(a) tax on net investment income )
If section 4940(d)(2) apphes, leave this part blank.

Was the foundation liable for the section 4942 tax on the d1stnbutable amount of any year m the base period?
If "Yes," the foundation does not qualify under section 4940(e) Do not complete this part

Yes[x]

No

1 Enter the appropriate amount m each column for each year, see page 18 of the instructions before making any entnes
(a)
Basepenodyears

(b)

Adjustedqual1fy1ng
d1stnbut1ons

Calendar year (or tax year beginning m)

2006
2005
2004
2003
2002

2
3

4.350.615-

ratio
D1stnbut1on
(col (b)d1v1ded
by col (c))
4-42848548884
0_05279103130

982 416218 18113,600.

11, 518 8,89916.218_

0.65433823529
1.22594300401
0-45027914059

13.229.

13-308.

. . .

(d)

(c)
Netvalueof nonchantable-use
assets

29-555-

..

. ....

6_81183690003

....

1.36236738001

Total of hne 1, column (d) . . . . .

..................... .
Average d1str1butlon ratio for the 5-year base penod - d1v1dethe total on hne 2 by 5, or by
the number of years the foundation has been m existence 1fless than 5 years
...

..

3.737.419_

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

5, 091,

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

assets for 2007 from Part X, hne 5

Enter the net value of nonchantable-use

Multlply hne 4 by hne 3

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

Add Imes 5 and 6

Enter qualifying d1str1butlons from Part XII, hne 4 . . . . . . . . . . . . . . .

. ... 8
If line 8 1sequalto or greaterthanline7, checkthe box1nPartVI, line 1 b, andcompletethatpartusinga 1% tax rate Seethe PartVI instructions
on page18

......

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

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.. .

738-

1,940_
5 093,678_
10,106

Form990-PF (2007)
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Form990-PF (2007)

:.r.r.a,~
Excise Tax Based on lnvesbnent

4 8-092694

LJ

1~ Exempt operating foundations described 1nsecllon 4940(d)(2), check here ~

and enter"NIA" on line 1
Date of ruling letter
_________
(attach copy of ruling letter if necessary - see mstruct,ons)
b Domestic foundations that meet the section 4940(e) requirements rn Part V, check
here

Income (Section 4940(a), 4940(b), 4940(e), or 4948 -see page 18 of the instructions)

and enter 1% of Part I, line 27b

3. 8 7 9

c All other domestic foundations enter 2% of line 27b Exempt foreign orgamzabonsenter 4% of Part I, line 12, col (bl

Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only Others enter -0-)

Add Imes 1 and 2

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 -0-

3.879.

935.

Yes

No

3.879.

NONE

Credrts/Payments

a 2007 estimated tax payments and 2006 overpayment credited to 2007

1--'6'-"a'-+-------=3'-'--'9=--=3-=5'--.'-l
6b
NONE

b Exempt foreign organrzatrons-tax withheld at source

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

6c

d Backup withholding erroneously withheld

6d

NONE

Total credits and payments Add Imes 6a through 6d

Enter any penalty for underpayment of estimated tax Check here

Tax due. If the total of Imes 5 and 8 rs more than line 7, enter

amount owed

=.Ti ... ,..,

1a

5 6 Refunded

11

Statements Regarding Activities

Dunng the tax year, drd the foundation attempt to influence any national, state, or local leg1slat1on or did rt
part1c1pateor intervene rn any politlcal campaign?

~ ,___,1~0-+---------5~6~.

Overpayment. If line 7 rs more than the total of lines 5 and 8, enter the amount overpaid
Enter the amount of line 10 to be Credited to 2008 estimated tax
~

10
11

1a

1b

1c

x
x

Drd rt spend more than $100 dunng the year (either directly or 1nd1rectly) for politrcal purposes (see page 19
of the instructions for definrllon)?

If the answer is "Yes to 1a or 1b, attach a detailed descnption of the activities and copies of any matertals
published or d1strtbutedby the foundation m connection with the activities
c

Drd the foundation file Form 1120-POL for !hrs year?

Enter the amount (rf any) of tax on polrtrcal expenditures (section 4955) imposed dunng the year
(1) On the foundation ~ $ -----------

(2) On foundationmanagers

~ $ __________

e Enter the reimbursement (rf any) paid by the organrzatron dunng the year for polrt1cal expenditure tax imposed on
foundation managers

$ ___________

..

Has the foundation engaged rn any activ1t1esthat have not previously been reported to the IRS?

If yes, attach a detailed descnpt1on of the acbvlf1es

Has the foundation made any changes, not previously reported to the IRS, rn rts governing instrument, arllcles of

rncorporahon, or bylaws, or other s1m1larinstruments?

4a

If "Yes, attach a conformed copy of the changes

4a

Drd the foundation have unrelated business gross income of $1,000 or more dunng the year?

NI/A

4b

b If ''Yes," has rt filed a tax return on Form 990-T for !hrs year?

Was there a liquidation, termination, d1ssolut1on,or substantial contraction dunng the year?

If "Yes, attach the statement reqwred by General Instruction T

6

Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
By language 1nthe governing instrument, or
By state leg1slat1on that effecllvely

amends the governing

so that no mandatory drrectrons that

instrument

If "Yes, complete Part II, col (c), and Part XV.

Did the foundation have at least $5,000 rn assets at any time during the year?

Ba

Enter the states to which

the foundation

reports

or with

which

rt rs registered

furnished

Is the foundation
or 4942(!)(5)

cla1mrng status as a pnvate

for calendar year 2007

10

Drd any persons become

names and addresses

operating

foundation

or the taxable year beginning

"Yes," complete Part XIV.

substantial

contnbutors

dunng

Sb

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

a copy of Form 990-PF to the Attorney

(or designate) of each state as required by Generallnstruct1on G?lf "No, attach explanation
9

x
x

(see page 19 of the

rnstructrons) ~ KS, _______________________________________________

b If the answer rs ''Yes" to line 7, has the foundation

conflict with the state law remain rn the governing instrument?

within
,n 2007

the

meaning

General

of section

(see rnstructrons

4942(!)(3)

for Part XIV)? If

10

the tax year? If ''Yes," attach a schedule fisting their

Form 990-PF (2007)

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....-

Form 990-PF (2007)

Page5

48-0926946

,..~ ..... Statements Re<1ardin<1Activities (continued)

11a Al any llme dunng the year, did the foundation, directly or indirectly, own a controlled entity within the
meaning of section 512(b)(13)? If ''Yes," attach schedule. (see page 20 of the instructions)
. .

. . . ....

........

11a

If "Yes," did the foundation have a binding written contract in effect on August 17, 2006, covenng the interest,

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

rents, royalties, and annu1bes descnbed 1nthe attachment for line 11a?

14 The books are 1ncare of

VONDA

HOLLIMAN--------------------

Telephone no

12
13

x
_

~ _____

316-828-5552

_____

~ 4111
E ._ 37TH
ST._ N ._ WICHITA_1_ KS ----------------------ZIP+
4 ~ 67220-3203
15 Section 4947(a)(1) nonexempt chantable trusts filing Form 990-F 1nlieu of
Form 1041 - Check here ...
NI A.
and enter the amount of tax-exempt interest received or accrued dunng the year
. . . . . . . . . . ~ J 15 J
Located at

~1.a,,111!1:

N/A

11b

12 Did the foundation acquire a direct or indirect interest in any applicable insurance contract?
13 Did the foundation comply With the public inspection requirements for its annual returns and exemption application?
Website address ~ _____ NONE __________________________________________________________________

-----r--r
~ L_J

Statements Regarding Activities for Which Form 4720 May Be Required

Yes

File Form 4720 if any item is checked in the ''Yes" column, unless an exception applies.
1a Dunng the year did the foundabon (either directly or indirectly)

0Yes

(1) 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 rt from) a
disqualified person? . . . . . . . . . .
(3) Furnish goods, services, or fac1lrt1esto (or accept them from) a disqualified person?

0Yes

G]No

No

Yes

No

Yes

No

Yes

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

No

No

(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" 1f

the foundation agreed to make a grant to or to employ the official for a penod after
termination of government service, 1fterminating within 90 days)
b

. . .

Yes

GJNo

If any answer 1s"Yes" to 1a(1)-(6), did any of the acts fail to qualify under the exceptions descnbed 1nRegulations
1b

section 53 4941 (d)-3 or in a current notice regarding disaster assistance (see page 22 of the instructions)?

N/A

Organizations relying on a current notice regarding disaster assistance check here

c

Did the foundation engage in a pnor year in any of the acts described 1n 1a, other than excepted acts, that
were not corrected before the first day of the tax year beginning 1n2007?

1c

. . . . . . .

Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a pnvate
operating foundation defined in section 4942(1)(3) or 4942(1)(5))

a Al the end of tax year 2007, did the foundation have any und1stnbuted income (lines 6d and

6e, Part XIII) for tax year(s) beginning before 2007?

~ ---------, _________
, ________
, _______
_
lf''Yes,"listtheyears

Yes

GJNo

b Are there any years listed in 2a for which the foundation 1s not applying the prov1s1onsof section 4942(a)(2)
(relating to incorrect valuation of assets) to the year's undistributed income? (If applying section 4942(a)(2)
to all years listed, answer "No" and attach statement - see page 22 of the 1nstruct1ons)

If the prov1s1onsof section 4942(a)(2) are being applied to

~ ---------3a

---------

--------

2b

N,A

3b

N/IA

any of the years listed 1n2a, list the years here

--------

Did the foundation hold more than a 2% direct or indirect interest in any business
0Yes

enterprise at any time dunng the year? .

[i]No

b If ''Yes," did 11have excess business holdings 1n 2007 as a result of (1) any purchase by the foundation or
disqualified persons after May 26, 1969, (2) the lapse of the 5-year penod (or longer penod approved by the
Comm1ss1oner under 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 penod? (Use Schedule C, Form 4720, to determine d the
foundation had excess business holdings m 2007)

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

4a

b Did the foundation make any investment 1na prior year (but after December 31, 1969) that could Jeopardize its charitable
purpose that had not been removed from Jeopardy before the first day of the tax year beginning 1n2007?
. . . .

4b

4a

Did the foundation invest dunng the year any amount in a manner that would Jeopardize its charitable purposes?

Form

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990-PF

x
x
(2007)

Form 990-PF (2007)

~ ,,;a,J11!!1: Statements
5a

Regarding Activities

48-0926946
for Which Form 4720 May Be Required (continued)

Dunng the year did the foundabon pay or incur any amount to
(1) Carry on propaganda, or othel'Wlse attempt to influence leg1slat1on(section 4945(e))?
(2) Influence the outcome of any specific public election (see section 4955), or

directly or indirectly, any voter reg1strat1ondnve?

0Yes

Page&

WNo

to carry on,

..

(3) Provide a grant to an ind1v1dualfor travel, study, or other similar purposes?

0Yes

[i]No

0Yes

[i}No

0Yes

G]No

(4) Provide a grant to an organization other than a chantable, etc , organizabon descnbed 1n
section 509(a)(1), (2), or (3), or section 4940(d)(2)? (see page 22 of the instructions)
(5) Provide for any purpose other than religious, chantable, sc1ent1fic,literary, or

educational purposes, or for the prevention of cruelty to children or animals?

Yes

[x)No

If any answer 1s''Yes" to 5a(1}-(5), did a~y of the transactions fail to qualify under the exceptions descnbed in

. . . f-5"'-b--+--'N"-'-f'-'JA,___

Regulabons section 53 4945 or in a current notice regarding disaster assistance (see page 22 of the instructions)?
Organizations relying on a current notice regarding disaster assistance check here

If the answer 1s"Yes'" to question 5a(4), does the foundation claim exemption from the tax

because 11maintained expenditure respons1bllrty for the grant?

....

-(I:,. 0

Yes

0No

If "Yes, attach the statement reqwred by Regulations section 53 494~5(d)

6a

Did the foundation, dunng the year, receive any funds, directly or 1nd1rectly,to pay premiums
[x)No

0Yes

on a personal benefit contract? .

. . . . . . ,_s_b
____

b Did the foundation, dunng the year, pay premiums, directly or 1nd1rectly,on a personal benefit contract?

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

7 a At any time dunng the tax year, was the foundation a party to a proh1b1tedtax shelter transaction?
b If yes, did the foundation receive any proceeds or have any net income attnbutable to the transaction?

~a,~11 Information

Yes

~x~_

No

7b

About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,

and Contractors

List all officers, directors, trustees, foundation managers and their compensation (see page 23 of the instructions).
(b) Title, and average
hours per week
devotedto oos1t1on

(a) Nameand address

------------------------------------SEE STATEMENT 7

~) Compensation
not paid, enter
-0-l

1 860.

(d) Contnbutlons to
employee benefrt plans
and deferred comoensabon

(e) Expenseaccount,
other allowances

NONE

NONE

------------------------------------------------------------------------------------------------------------2

Compensation of five highest-paid employees (other than those included on line 1 - see page 23 of the instructions). If none,
enter "NONE."
(a) Nameand addressof each employeepaid more than $50,000

(b) Title, and average

hours per week
devotedto position

(c) Compensation

(d) Contnbut1onsto
employeebenefit
plans and deferred
compensation

(e) Expenseaccount,
other allowances

NONE--------------------------------

Total number of other employees paid over $50,000

....
Form

JSA
7E1460 2 000

14352G

K932 05/13/2008

15:26:32

V07-6.2

85652

-~INONE
990-PF

(2007)

4 8- 0 92 694 6

Form 990-PF (2007)

h#ffl(~jil
Information

Page7

About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,

and Contractors (continued)

3 Five highest-paid

independent

contractors

for professional

services (see page 23 of the instructions)-

If none, enter "NONE."

(b) Type of servrce

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

(c) Compensation

NONE----------------------------------------------------

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

Ufflif!fj

-~I

NONE

Summary of Direct Charitable Activities

List the foundation's four largest direct charitable actMtres dunng the tax year Include relevant stabsbcal 1nformabon such as the number
of organrzabons and other benefic1anes served, conferences convened, research papers produced, etc

Expenses

1_N/A----------------------------------------------------------------------2

!s:i.ill

.. :

Summary of Program-Related Investments (see page 24 of the instructions)

Descnbe the two largest program-related investments made by the foundatron dunng the tax year on lines 1 and 2

Amount

1_NONE---------------------------------------------------------------------2

All other program-related investments See page 24 of the 1nstruct1ons

l_NONE_____________________________________________________________________

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

Form

JSA
7E1465 2 000

14352G

K932

05/13/2008

15:26:32

V07-6.2

85652

990-PF

(2007)

4 8- 0 92 694 6

Form 990-PF (2007)

1:ZfutlMinimum

Page8

lnvesbnent Return (All domestic foundations must complete this part. Foreign foundations,
see page 24 of the instructions.)

Fair market value of assets not used (or held for use) directly m carrying out chantable, etc,
purposes
a Average monthly fair market value of securities
b Average of monthly cash balances . . . . ........
c Fair market value of all other assets (see page 25 of the instructions)
d Total (add Imes 1a, b, and c) ...................
e Reduction claimed for blockage or other factors reported on Imes 1a and
1c (attach detailed explanation) ...........
l.__1_e_..__l
_________
Acqu1s1tJonindebtedness applicable to line 1 assets
Subtract line 2 from line 1d
..
Cash deemed held for chantable actJv1tJesEnter 1 1/2 % of line 3 (for greater amount, see page 25

2
3

.... ......

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

5
6

Minimum investment return.

=-1-
Distributable
foundations

Enter 5% of line 5 . . . . . . . . . . . . . . . . . . . . . . . .

and certain foreign organizations

check here ~

a
b

Distributions(see

56.915.
3,737,419.
186.871.

186,871.

2c
3
4
5

3.879.
182,992.
182.992.

6
182.992.

page 26 of the instructions)

Amounts paid (mcludmg administrative expenses) to accomplish charitable, etc , purposes

Expenses, contr1butJons,gifts, etc. - total from Part I, column (d), line 26
Program-related investments - total from Part IX-8
Amounts paid to acquire assets used (or held for use) directly m carrying out charitable, etc,
purposes
.
.
Amounts set aside for specific charitable projects that satisfy the
Su1tab11ity
test (prior IRS approval required)
Cash d1str1butJontest (attach the required schedule)
.

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

..........

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

Qualifying distributions.

Foundations 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 26 of the instructions)
Adjusted qualifying distributions. Subtract line 5 from line 4

4
5
6

NONE

3.879.

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

3.794.334

-1

1:Zfui31i
Qualifying

2
3

NONE

and do not complete this part )

line 1

a
b

3.794.334.

3.794,334.

Amount (see page 25 of the instructions) (Section 4942(1)(3) and (J)(5) private operating

Minimum investment return from Part X, line 6

1
2a.
Tax
on investment income for 2007 from Part VI, line 5
2a
b Income tax for 2007 (This does not include the tax from Part VI )
I 2b I
c Add Imes 2a and 2b
3
D1stnbutable amount before adjustments Subtract line 2c from line 1
4
Recoveries of amounts treated as qualifying d1str1butJons
5
Add lines 3 and 4
Deduction from d1stnbutable amount (see page 25 of the instructions)
6
Distributable amount as adjusted. Subtract line 6 from line 5 Enter here and on Part XIII,
7

1a
1b
1c
1d

Add Imes 1a through 3b Enter here and on Part V, line 8, and Part XIII, line 4

1a
1b

10

106.

NONE

NONE

3a
3b
4

NONE
NONE
10

106.

5
NIA
6
10
Note: The amount on /me 6 will be used m Part V, column (b}, m subsequent years when calculating whether the foundation
qualifies for the section 4940(e) reduction of tax m those years

106.

Form

JSA
7E1470 2 000

14352G

K932

05/13/2008

15:26:32

V07-6.2

85652

990-PF

(2007)

48-0926946

Form 990-PF (2007)

Undistributed
l:.f:Ti.1
Distributable

line 7

amount

Page9

Income (see page 26 of the instructions)

for 2007

from

Part XI,

(b)
Years prior to 2006

(a)
Corpus

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

(c)
2006

(d)
2007

182.992.

Und1str1butedincome, rf any, as of the end of 2006

..........

a Enter amount for 2006 only

b Total for prior years

Excess d1stribut1ons carryover, 1f any, to 2007

3
a

From 2002

From 2003

From 2004

From 2005

11.840.
15 560.
8.221.
637.
4,302,453.

From 2006

Total of lines 3a through e

Qualifying

line 4

. . . ........

....$

10 106.

...

a Applied to 2006, but not more than line 2a

b

4.338.711.

d1stribut1ons for 2007 from Part XII,

Applied to undistributed income of pnor years (Election

required- see page 27 of the instructions)

......

c Treated as d1stribut1ons out of corpus (Election

required - see page 27 of the instructions)

..

d Applied to 2007 distributable amount

10,106.

e Remaining amount distributed out of corpus

Excess d1stribut1ons carryover applied to 2007
(If an amount appears m column (d), the same
amount must be shown m column (a))
Enter the net total of each column
as
indicated below:

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

b
c

172,886.

4,165

172,886.

825.

Pnor years' und1stnbuted income

Subtract
line 4b from line 2b
..
..
Enter the amount of pnor years' und1stnbuted
income for which a notice of deficiency has been
issued, or on which the section 4942(a) tax has
been previously assessed. ...

...

..

.....

Taxable
line 6c from
line 6b
d Subtract
amount - see page 27 of the instructions
....
e Und1stnbuted income for 2006 Subtract line
4a from line 2a Taxable amount - see page
27 of the instructions
.............
f

Und1stnbuted income for 2007 Subtract lines

4d and 5 from line 1 This amount must be
d1stnbuted in 2008
Amounts treated as d1stribut1ons out of corpus
to satisfy requirements imposed by section
170(b)(1 )(F) or 4942(9)(3) (see page 27 of the
instructions) . . . . . . .
Excess distributions carryover from 2002 not
applied on line 5 or line 7 (see page 27 of the
instructions)

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

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

Excess

distributions

....

carryover

to

2008.

.......

Subtract lines 7 and 8 from line 6a

4.165.825.

Analysis of line 9

0
a

Excess from 2003

Excess from 2004

Excess from 2005

d
e

Excess from 2006

Excess from 2007

4 165,825.
Form 990-PF (2007)

JSA
7E1480 2 000

14352G

K932

05/13/2008

15:26:32

V07-6.2

85652

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

,u

1 a'

If the

Private

b
2a

Operating

foundation

has

received

a ruling

Check box to indicate whether the foundation

or

determination

letter

that

1s a pnvate operating

foundation

.is.

descnbed

.p~v~t~

.o~e.ra~mg~

(a) 2007

I I

1n section

4942(j}(3} or

I I

4942(1}(5}

(e) Total

(c) 2005

(b)2006

NOT APPLICABLE

Pnor 3 years

Tax year

Enter the lesser of the adJusted net income from Part

I or the minimum investment
return from Part X for each
year listed

Page10

(see page 27 of the instructions and Part VII-A, question 9)

Foundations

and the ruling 1s effecbve for 2007, enter the date of the ruling

foundation,

48-0926946

Form 990-PF (2007)

1::r. .....

(d) 2004

..

65% of lme2a

Qualily1ngdistr1bu!Jons
from Part
XII, line 4 for eachyear listed

Amounts IncludedIn line 2c not

used directly !or actNe conduct
ol exemptae!N1bes
Qualily1ng d1stnbu!Jons made
directly !or ae!Ne conduct ol
exempt actNlbes Subtract line
2d from line 2c
Complete 3a, b, or c !or the
alternativetest relied upon
"Assets"alternativetest - enter

......

3
a

- ..

(1} Valueol all assets

(2) Value ol assets qual1ly1ng

under secbon

49420X3XBXQ.
"Endowmenr alternative testenter 213 of minimum investment return shown en Part X,

-.

line 6 !or eachyear listed

c

"Support"alternativetest - enter

(1} Total support other than

gross

Investment

income

(Interest, d,vidends, rents,

payments on securlttes
loans (sectJon 512(aX5)),
or royalties).
(2) Support from general
public and 5 or more
exempc organ1zabons as
provided 1n sec!ion 4942
OX3XBX111)

(3) Largest amount ol support from an exempt

organization

.
1

(4)

.....

Gross investment income

~upple~entary
time
durmg

the

Information
year
- see

(Complete
th~s part o_nly
page
28 of the mstruct1ons.)

if the

foundation

had

$5,000

or

more

in assets

at any

Information Regarding Foundation Managers:

a List any managers of the foundation who have contnbuted more than 2% of the total contnbutlons received by the foundation
before the close of any tax year (but only 1fthey have contnbuted more than $5,000) (See section 507(d)(2))

DAVID H. 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 the
ownership of a partnership or other entity} of which the foundation has a 10% or greater interest
NA
Information Regarding Contribution,

Grant, Gift, Loan, Scholarship, etc., Programs:

Check here .,.. [i] 1f the foundation only makes contributions to preselected charitable organizations and does not accept
unsolicited requests for funds If the foundation makes gifts, grants, etc (see page 28 of the instructions) to md1v1duals or
organizations under other conditions, complete items 2a, b, c, and d
a The name, address, and telephone number of the person to whom apphcatlons should be addressed
b The form m which apphcatlons should be submitted and information and matenals they should include

c Any subm1ss1ondeadlines:

d Any restrictions
factors.

or hm1tatlons on awards, such as by geographical areas, charitable fields, kinds of institutions,

JSA

or other

Form 990-PF

7E14902 000

14352G

K932

05/13/2008

15:26:32

V07-6.2

85652

(2007)

4 8-092694
Supplementary lnfonnation (continued)
Grants and Contributions Paid During the Year or Approved for Future Payment

Form990-PF (2007)

1:.1@Qj
3

Rec1p1ent
Name and address (home or business)

rec,p,ent osan lnd1111dual,

shoW any relabonsh1ptD

If

any foundatJon manager

or substantsal contributor

Foundation
status of
rec,p,ent

Page 11

Purpose ~rant or
contn ,on

Amount

a Paid dunng the year

Total
b Approved for future payment

Ja

~ 3b

Total

Form
JSA
7E14912000

14352G

K932

05/13/2008

15:26:32

V07-6.2

85652

990-PF

(2007)

~
..-,. Form 990-PF (2007)

Page12

48-0926946

Analysis of Income-Producing Activities

Enter gross amounts unless otherwise indicated

Unrelated business income

1 Program service revenue

Excluded by section 512, 513, or 514

(a)

(b)

(c)

(d)

Business code

Amount

ExclUs,on code

Amount

(e)
Related or exempt
function income
~ee page 28 of
e instructions )

a
b

c
d
e
f
g

Fees and contracts from governmentagencies

2 Membership dues and assessments

....

3 Interest on savings and temporaiy cash investments

4 D1v1dendsand interest from securrt1es

.. . .

14

193,958.

5 Net rental income or (loss) from real estate

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

Debt-financed property

Not debt-financed property

6 Net rental income or (loss) from personalproperty

7 other investment income

.........

8 Gain or (loss) from sales of assets other than 1nventoiy

9 Net income or (loss) from special events

..

10 Gross profit or (loss) from sales of inventory

11 other revenue

c
d

e
12 Subtotal Add columns (b), (d), and (e)

....

193 958.
13

13 Total. Add hne 12, columns (b), (d), and (e)

(See worksheet 1n hne 131nstruct1ons on page 29 to verify calculations)

~1....
, = Relationship of Activities to the Accomplishment
Line No.

"'

193

958.

of Exempt Purposes

Explain below how each activity for which income 1s reported m column (e) of Part XVI-A contnbuted importantly to
the accomplishment of the foundabon's exempt purposes (other than by providing funds for such purposes) (See
page 29 of the mstrucbons )

NOT APPLICABLE

Form 990-PF (2007)

JSA
7E1492 2000

14352G

K932

05/13/2008

15:26:32

V07-6.2

85652