efile GRAPHIC rint - DO NOT PROCESS Department of the Treasury Internal Revenue Service Fort he 2015 ca en d ar year, or tax year b eomnmo 01 -01 -2015 C Name of organization B Check 1fapplicable CHARLESKOCH INSTITUTE Address change % GUY BARKWILL Name change Doing business as In1t1a I return D Employer identif1cat1on number 27-4967732 return (703) City or town, state or province, country, and ZIP or foreign postal code ARLJNGTON, VA 22201 Appl1cat1onpending Tax-exempt status IV 501(c)(3J i H(a) I 501(c) ( ) WWW CHARLESKOCHINSTITUTE Website: IV Corporation I K Form of organIzatIon -':r.: --- I Trust ORG H(c) I attach IV Yes 1Yes I No a 11st (see 1nstruct1ons) number II> Group exemption M State of legal dom1c1le DE L Year of formation 2011 Other II> Assoc1at1on i subordinates? No Are all subordinates included? If"No," J 875-1658 G Gross receipts $ 9,410,647 F Name and address of principal officer BRIAN HOOKS 1320 N COURTHOUSE RD STE 500 ARLINGTON,VA 22201 I E Telephone number Number and street (or PO box 1f mall Is not delivered to street address)! Room/suite 1320 N COURTHOUSEROADSTE 500 return/terminated Open to Public Inspection , an d en d"mo 12 -31 -2015 A IV I I I Final No 1545-0047 2015 Under section 501(c), 527, or4947(a)(1) of the Internal Revenue Code (except private foundations) II>Do not enter social security numbers on this form as It may be made public II>Information about Form 990 and its InstructIons Is at www IRS qov/fotm990 ~ I 0MB Return of Organization Exempt From Income Tax Form99O !Amended DLN:93493320044966 As Filed Data - Summary 1 Briefly describe ADVANCEMENT the organ1zat1on's mIssIon or most s1gn1f1cant actIvItIes OF LIBERTY AND ECONOMIC FREEDOM BY EDUCATING STUDENTS IN A CLASSROOM w ~ ;: ,,.. = a, > 2 Check >6 3 Number a, 4 Numberof1ndependentvot1ng ~ 5 Total number of 1nd1v1duals employed In calendar 6 Total number of volunteers 1f necessary) this box 11>11fthe organIzatIon d1scont1nued its operations or disposed of more than 25% of its net assets 0 ~ ,·, u ct 7a Total of voting unrelated b Net unrelated members business business of the governing members (estimate revenue taxable body (Part VI, line la) of the governing from Part VIII, income body (Part VI, line lb) year 2015 3 5 4 5 (Part V, line 2a) 5 186 6 column from Form 990-T, (C), line 12 0 7a line 34 5,744,153 7b 4,823,787 Prior Year Contributions 8 (), ::;; 9 ~ Q, Program service > ,,, 10 Investment C: 11 Other 12 Total 12) 13 Grants ~ and grants revenue income revenue (Part VIII, (Part VIII, (Part VIII, and s1m1lar amounts paid to or for members 14 Benefits 15 Salaries, 5-10) 16a Professional 11 (must equal PartVIII,column paid (Part IX, column other compensation, (Part IX, column employee benefits 0 8,261,197 (A), lines 3, 4, and 7d) (A), line ) (A), lines 1-3 9,388,796 30,353 (A), lines 5, 6d, Sc, 9c, 10c, and lle) lines 8 through revenue-add 0 0 line 2g) column column 28,750,000 line lh) (Part VIII, Current Year 21,851 37,041,550 9,410,647 1,030,323 1,299,555 0 (A), line 4) (Part IX, column (A), lines 0 7,184,227 11,618,750 V, ~ 0.. 0 (A), line lle) 17 Other 18 Total expenses 19 Revenue (Part IX, column Add lines 13-17 expenses less expenses Subtract (A), lines lla-lld, llf-24e) (must equal Part IX, column (A), line 25) line 18 from line 12 ~; tl 20 ~cl! I" Signature of officer BRIAN HOOKSPRESIDENT Type or pnnt name and title IMichael Preparer's signature J Engle Pnnt/Type preparer's name Michael J Engle Firm's name I Date I Check if self-employed I P00482834 PTIN Firm's EIN II> II> BKD LLP Firm's address II>1201 Walnut Suite 1700 Phone no (816) 221-6300 Kansas City, MO 641062246 May the IRS discuss For Paperwork End of Year 290,777,396 (Part X, line 16) l1ab1l1t1es (Part X, line 26) Under penalties of periury, I declare that I have examined my knowledge and belief, It Is true, correct, and complete preparer has any knowledge Sign Here 9,027,931 17,242,481 Beg1nn1ngof Current Year 2! ~ C'C •:r. 0 0 Total fundra1s1ngexpenses (Part IX, column (D), line 25) 11> b ~ fundra1s1ng fees (Part IX, column this return with the preparer shown above? Reduction Act Notice, see the separate (see 1nstruct1ons) instructions. 1VYes Cat No 11282Y 1No Form990(2 O 15) Form 990 (2015) 1ffilffi 1 of Program Service AN UNDERSTANDING Did the organIzatIon undertake -C or note to any line In this Part III OF HOW FREE SOCIETIES any s1gn1f1cant program ENABLE WELL-BEING services BY EDUCATING during the year which were not listed STUDENTS 3 describe these new services Did the organIzatIon on Schedule cease conducting, 4 4a describe these changes or make s1gn1f1cant changes on Schedule 1Yes 1VNO 1Yes 1VNO O In how It conducts, any program services? If"Yes," IN A CLASSROOM on the prior Form 990 or 990-EZ? If "Yes," O Describe the organ1zat1on's program service accomplishments for each of its three largest program services, as measured by expenses Section 501(c)(3) and 501(c)(4) organIzatIons are required to report the amount of grants and allocations to others, the total expenses, and revenue, 1f any, for each program service reported (Code 16,883,851 ) (Expenses$ 1nclud1ng grants of$ 1,299,555 ) ( Revenue $ 0) EDUCATE STUDENTS IN A CLASSROOM SETIING ABOUT HOW FREE SOCIETIES ENABLE WELL-BEING 4b (Code ) ( Expenses $ 1nclud1ng grants of$ ) (Revenue$ 4c (Code ) ( Expenses $ 1nclud1ng grants of$ ) (Revenue$ 4d Other program (Expenses 4e services (Describe $ Total program service expenses II> 2 Accomplishments Check if Schedule O contains a response Briefly describe the organ1zat1on's mIssIon ADVANCING 2 Page Statement In Schedule O ) 1nclud1ng grants of$ ) (Revenue$ 16,883,851 Form990(2015) Form 990 (2015) 1:r.,,.;aa., .. Page Checklist of Reauired Schedules Yes 1 Is the organIzatIon described complete Schedule A In section 501(c)(3) or4947(a)(l) (other than a private If "Yes," foundation)? '!i.l . 1 2 Is the organIzatIon 3 Did the organIzatIon engage In direct or 1nd1rect pol1t1cal campaign candidates for public office? If "Yes," complete Schedule C, Part I 4 5 6 required to complete Section 501(c)(3) organizations. Did the organIzatIon engage In lobbying If "Yes," complete Schedule C, Part II Schedule 8, ScheduleofContnbutors actIvItIes, (see 1nstruct1ons)7 actIvItIes No 2 on behalf of or In opposItIon No to 3 or have a section 501(h) election In effect during the tax year? 4 No 5 No Did the organIzatIon maIntaIn any donor advised funds or any s1m1lar funds or accounts for which donors have the right to provide advice on the d1stribut1on or investment of amounts In such funds or accounts? If "Yes," complete Schedule D, Part I 6 No Did the organIzatIon receive or hold a conservation easement, 1nclud1ng easements to preserve open space, historic land areas, or historic structures? If "Yes,"completeScheduleD, Part II the environment, 7 No Is the organIzatIon a section 501(c)(4), 501(c)(5), or 501(c)(6) organIzatIon assessments, or s1m1lar amounts as defined In Revenue Procedure 98-197 If "Yes," complete Schedule C, Part II I that receives membership dues, '!i.l . 7 '!i.l . 8 Did the organIzatIon maIntaIn collections of works of art, historical If "Yes," complete Schedule D, Part II I '!i.l . 9 Did the organIzatIon report an amount In Part X, line 21 for escrow or custodial account l1ab1l1ty, serve as a custodian for amounts not listed In Part X, or provide credit counseling, debt management, credit repair, or debt negotIatIon services 7 If "Yes," complete Schedule D, Part IV treasures, or other s1m1lar assets? No No '!i.l . Did the organIzatIon, directly or through a related organIzatIon, hold assets In temporarily permanent endowments, or quas 1-endowments 7 If "Yes," complete Schedule D, Part V 10 restricted endowments, 10 No '!i.l . If the organ1zat1on's answer to any of the following VIII, IX, or X as applicable 11 a questions Is "Yes," then complete Did the organIzatIon report an amount for land, bu1ld1ngs, and equipment If "Yes," complete Schedule D, Part VI '!i.l . Schedule D, Parts VI, VII, In Part X, line 107 11a Yes 11b Yes b Did the organIzatIon its total assets c d e report an amount for investments-other securities In Part X, line 12 that Is 5% or more of reported In Part X, line 16 7 If "Yes," complete Schedule D, Part VII ~ . Did the organIzatIon report an amount for investments-program related its total assets reported In Part X, line 167 If "Yes,"completeScheduleD, Did the organIzatIon report an amount for other assets reported In Part X, line 167 If "Yes,"completeScheduleD, Did the organIzatIon In Part X, line 13 that Is 5% or more of Part VIII Uc No 11d No lle No llf No 12a No '!i.l 12b No '!i.l . In Part X, line 15 that Is 5% or more of its total assets Part IX~ . report an amount for other l1ab1l1t1es In Part X, line 257 If "Yes,"completeSchedule D, Part X '!i,J f No Yes Did the organ1zat1on's separate or consolidated f1nanc1al statements for the tax year include addresses the organ1zat1on's l1ab1l1ty for uncertain tax posItIons under FIN 48 (ASC 740)7 If "Yes," complete Schedule D, Part X a footnote that '!i.l 12a Did the organIzatIon obtain separate, independent audited If "Yes," complete Schedule D, Parts XI and XII ~ . f1nanc1al statements for the tax year? b Was the organIzatIon included In consolidated, independent audited f1nanc1al statements for the tax year? If "Yes," and rf the organrzat10n answered "No" to lrne 12a, then completrng Schedule D, Parts XI and XI I Is optronal 13 Is the organIzatIon 14a Did the organIzatIon a school maIntaIn described In section 170(b)(l)(A)(11)7 an office, employees, or agents Jf"Yes,"completeScheduleE outside of the United ~ 13 States? Yes No 14a b Did the organIzatIon have aggregate revenues or expenses of more than $10,000 from grantmak1ng,fundra1s1ng, business, investment, and program service actIvItIes outside the United States, or aggregate foreign investments va I ued at $ 1 O O ,0 O O or more 7 If "Yes," complete Schedule F, Parts I and IV . . '!i.l Did the organIzatIon report on Part IX, column (A), line 3, more than $5,000 for any foreign organIzatIon7 If "Yes,"completeSchedule F, Parts II and IV . 15 of grants or other assistance . '!i.l Did the organIzatIon report on Part IX, column (A), line 3, more than $5,000 of aggregate ass Is ta nc e to or for foreign I nd1v1dua Is 7 If "Yes," complete Schedule F, Parts I II and IV . 16 Did the organIzatIon report a total of more than $15,000 of expenses for professional fundra1s1ng services IX, column (A), lines 6 and lle7 If "Yes,"completeScheduleG, Part I (see 1nstruct1ons) 18 Did the organIzatIon report more than $15,000 total offundra1s1ng VI II, lines 1 c and 8 a7 If "Yes," complete Schedule G, Part II 19 Did the organIzatIon report more than $15,000 "Yes," complete Schedule G, Part I I I 20a D 1d the organIzatIon b If"Yes" operate event gross income of gross income from gaming actIvItIes and contributions on Part VIII, attach a copy of1ts audited f1nanc1al statements on Part to this return? Yes 15 No 16 No 17 No 18 No 19 No 20a No on Part line 9a7 If one or more hos p1tal fac 1l1t1es7 If "Yes," complete Schedule H to line 20a, did the organIzatIon to or grants or other . ~ 17 14b 20b Form990(2015) 3 Page 4 Form 990 (2015) iffiiW Checklist of Required Schedules (continued) 21 Did the organ1zat1on report more than $5,000 of grants or other assistance to any domestic organ1zat1on or domestic government on Part IX, column (A), line 1? If "Yes,"complete Schedule!, Parts I and II . 22 Did the organ1zat1on report more than $5,000 of grants or other assistance IX, column (A), line 2? If "Yes," complete Schedule I, Parts I and III . 23 to or for domestic ~ 1nd1v1duals on Part •• . '!;, Did the organ1zat1on answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organ1zat1on's current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," . . . . . . . . . . . . . . . . . . . . . . complete Schedule J . Yes 21 I I I ----+· __ I I I 22 Yes !---!-· Yes 23 '!i.l 24a Did the organ1zat1on have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was 1ss ued after December 31, 2 0 0 2? If "Yes," answer lrnes 24b through 24d and complete Schedule K If "No," go to lrne 25a . b Did the organ1zat1on invest any proceeds of tax-exempt bonds beyond a temporary period exception? No 24a . 24b c d 25a Did the organ1zat1on ma1nta1n an escrow account bonds? to defease any tax-exempt other than a refunding 24c Did the organ1zat1on act as an "on behalf of" issuer for bonds outstanding Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organ1zat1on engage 1n an excess benefit transaction complete Schedule L, Part I . No Did the organ1zat1on report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or d1squal1f1ed persons? If "Yes," complete Schedule L, Part II 26 No Did the organ1zat1on provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family Part III member of any of these persons? If "Yes,"completeScheduleL, 27 No 28a No 28b No 28c No 29 No 30 No 31 No 32 No a A current or former officer, director, Part IV benefit transaction with a d1squal1f1ed person 1n a prior on any of the organ1zat1on's prior Forms 990 or 990-EZ? transaction with one of the following cond1t1ons, and exceptions) trustee, Part IV or former officer, director, trustee, or key employee? Did the organ1zat1on receive contributions of art, historical cons e rvat1on c ontri but1ons? If "Yes," complete Schedule M more than $ 2 5 ,0 0 0 1n non-cash Did the organ1zat1on l1qu1date, terminate, or dissolve Did the organ1zat1on sell, exchange, dispose If "Yes," complete Schedule N, Part II contributions? treasures, of, or transfer more than 25% Was the organ1zat1on related and Part V, lrne 1 . 35a to any tax-exempt Did the organ1zat1on have a controlled entity or taxable entity? w1th1n the meaning If "Yes,"complete 36 37 38 or qual1f1ed ScheduleN, Part I of its net assets? from the organ1zat1on under Regulations Part I .~ If "Yes," complete ScheduleR, of section line 35a, did the organ1zat1on receive any payment from or engage 1n any transaction w1th1n the meaning of section 512 (b)(l 3 )? If "Yes," complete Schedule R, Part V, lrne 2 Section 501(c)(3) organizations. Did the organ1zat1on make any transfers organ1zat1on? If "Yes," complete Schedule R, Part V, lrne 2 Part II, III, 33 or IV, .'!i.l 512(b)(13)7 b If'Yes'to entity was If "Yes," complete Schedule M or other s1m1lar assets, and cease operations? Did the organ1zat1on own 100% of an entity disregarded as separate sections 301 7701-2 and 301 7701-37 If "Yes,"completeScheduleR, 34 If "Yes," complete Schedule L, or former officer, director, trustee, or key employee (or a family member thereof) or direct or 1nd1rect owner? If "Yes," complete Schedule L, Part IV . 30 33 L, Part IV . An entity ofwh1ch a current an officer, director, trustee, D 1d the organ1zat1on receive 32 (see Schedule If "Yes," complete Schedule L, or key employee? 29 31 parties . b A family member of a current c with a d1squal1f1ed person during the year? If "Yes," 25b Was the organ1zat1on a party to a business 1nstruct1ons for applicable f1l1ng thresholds, 28 24d No year, and that the transaction has not been reported If "Yes," complete Schedule L, Part I 27 at any time during the year? 25a b Is the organ1zat1on aware that 1t engaged 1n an excess 26 escrow at any time during the year to an exempt with a controlled .~ non-charitable Yes I I 34 I Yes 35a Yes 35b Yes related 36 No Did the organ1zat1on conduct more than 5% of its act1v1t1es through an entity that 1s not a related organ1zat1on and that 1s treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI ~ 37 No Did the organ1zat1on complete Schedule O and provide explanations Note. A II Form 990 filers are required to complete Schedule O 38 1n Schedule ~ O for Part VI, lines llb and 197 Yes Form99O(2015) _ Page 5 Form 990 (2015) •@fj la Statements Regarding Other IRS Filings and Tax Compliance Check 1f Schedule O contains a response or note to anv line 1n this Part V Enter the number reported 1n Box 3 of Form 1096 b Enter the number of Forms W-2G included c 2a Enter -0- 1f not applicable 1n line la It---+------------1 la I I~-~------------1 lb I . Enter -0- 1f not applicable Did the organ1zat1on comply with backup w1thhold1ng rules for reportable gaming (gambling) w1nn1ngs to prize w1nnersi payments .1 Yes to vendors 0 and reportable t--1c_+-_Y_e_s___,>---- I I Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or w1th1n the year covered by this return 18 6 2a b If at least one 1s reported Note.If 3a on line 2a, did the organ1zat1on file all required federal employment tax returnsi the sum of lines la and 2a 1s greater than 250, you may be required to e-f1le (see 1nstruct1ons) Did the organ1zat1on have unrelated b If"Yes," 4a has 1t filed a Form 990-T business gross income of$1,000 or more during the yeari "No" to l,ne Jb, provide an explanatron rn Schedule O for this year7Jf No 328 At any time during the calendar year, did the organ1zat1on have an interest 1n, or a signature or other authority over, a f1nanc1al account 1n a foreign country (such as a bank account, securities account, or other f1nanc1al account)} 2b Yes 3a Yes 3b Yes 4a No Sa No Sb No enter the name of the foreign country II>________________________ _ See 1nstruct1ons forf1l1ng requirements for F1nCEN Form 114, Report of Foreign Bank and F1nanc1al Accounts (FBAR) b If"Yes," Sa Was the organ1zat1on a party to a proh1b1ted tax shelter b Did any taxable c If"Yes," transaction at any time during the tax yeari party notify the organ1zat1on that 1t was or 1s a party to a proh1b1ted tax shelter transact1oni to line Sa or Sb, did the organ1zat1on file Form 8886-T7 Sc 6a Does the organ1zat1on have annual gross receipts that are normally greater than $100,000, and did the organ1zat1on sol1c1t any contributions that were not tax deductible as charitable contribut1onsi b If "Yes," did the organ1zat1on include with every sol1c1tat1on an express statement that such contributions or gifts were not tax deduct1ble7 7 a Organizations 6b t---+-------,f---- that may receive deductible Did the organ1zat1on receive a payment services provided to the payori b If"Yes," c contributions 1n excess under section 170(c). of$75 made partly as a contribution did the organ1zat1on notify the donor of the value of the goods or services Did the organ1zat1on sell, exchange, file Form 82827 d If"Yes," or otherwise 1nd1cate the number of Forms 8282 dispose of tangible personal Did the organ1zat1on receive any funds, directly f Did the organ1zat1on, during the year, pay premiums, prov1ded7 g If the organ1zat1on received or 1nd1rectly, on a personal a contribution ofqual1f1ed a contribution of cars, boats, airplanes, intellectual 7b for which 1t was required on a personal property, to benefit contracP did the organ1zat1on file Form 8899 or other vehicles, No 7f No as did the organ1zat1on file a 7h t---+-------,>---- Sponsoring organizations maintaining donor advised funds. Did a donor advised fund ma1nta1ned by the sponsoring organ1zat1on have excess during the yeari Did the sponsoring Section 501(c)(7) organ1zat1on make any taxable d1stribut1ons under section organ1zat1on make a d1stribut1on to a donor, donor advisor, business holdings at any time 8 49667 9a or related personi 9b organizations.Enter In1t1at1on fees and capital b Gross receipts, 7e t-7_g_+----+---- b Did the sponsoring a No benefit contracP Form 1098-Cl 10 7c t---+-------,f---- req u I red 7 h If the organ1zat1on received 9a No 7a I 7d I or 1nd1rectly, to pay premiums directly and partly for goods and property filed during the year e 8 No 6a included contributions included on Form 990, Part VIII, on Part VIII, I 1oa I line 12 line 12, for public use of club I 1ob I fac1l1t1es 11 Section 501( c)( 12) organizations. Enter a Gross income from members b Gross income from other sources (Do not net amounts against amounts due or received from them ) 12a b 13 Section 4947(a)(1) If "Yes," year non-exempt enter the amount Section 501(c)(29) or shareholders charitable of tax-exempt qualified nonprofit 11a trusts.Is interest due or paid to other sources 11b the organ1zat1on f1l1ng Form 990 1n lieu of Form 1041 7 received or accrued during the I 12b I health insurance issuers. a Is the organ1zat1on licensed to issue qual1f1ed health plans 1n more than one state7Note. add1t1onal 1nformat1on the organ1zat1on must report on Schedule O b Enter the amount of reserves the organ1zat1on 1s required to ma1nta1n by the states 1n which the organ1zat1on 1s licensed to issue qual1f1ed health plans 13b Enter the amount 13c C 14a b of reserves Did the organ1zat1on receive If "Yes," 12a on hand any payments for indoor tanning services See the 1nstruct1ons during the tax yeari has 1t f1led a Form 7 2 0 to report these payments 7 If "No," provrde an explanatron rn Schedule O for 13a 14a I I No 14b Form99O(2015) Form 990 (2015) Page •@I?•Governance, Management, and Disclosure For each "Yes" response to Imes through 7b below, and for a "No" response 6 2 to Imes Ba, Sb, or 10b below, descnbe the Circumstances, processes, or changes m Schedule 0. See mstructIons. Check if Schedule Section A. Governma O contains a response or note to any line 1n this Part VI . Yes la (1 Bodv and Manaaement Enter the number of voting year members of the governing body at the end of the tax la No 5 If there are material differences 1n voting rights among members of the governing body, or 1fthe governing body delegated broad authority to an executive committee or s1m1lar committee, explain 1n Schedule O b Enter the number of voting members included 1n line la, above, who are lb independent have a family 5 2 Did any officer, director, trustee, or key employee other officer, director, trustee, or key employeei 3 Did the organ1zat1on delegate control over management duties superv1s1on of officers, directors or trustees, or key employees 4 Did the organ1zat1on make any s1gn1f1cant changes f11ed7 5 Did the organ1zat1on become aware during the year of a s1gn1f1cant d1vers1on of the organ1zat1on's 6 Did the organ1zat1on have members 7a Did the organ1zat1on have members, stockholders, more members of the governing body7 b Each committee 9 customarily performed by or under the direct to a management company or other personi to its governing documents or other persons who had the power to elect or appoint 3 No 4 No 5 No 6 No one or f-7_a_+----+--N_o_ document to (or subject the meetings to approval held or written by) members, actions undertaken stockholders, No 7b during the Sa to act on behalf of the governing body7 Yes Sb Is there any officer, director, trustee, or key employee listed 1n Part VII, Section A, who cannot If "Yes," provide the names and addresses in Schedule O organ1zat1on's ma1l1ng addressi Section assetsi body7 with authority Yes since the prior Form 990 was or stockholdersi Did the organ1zat1on contemporaneously year by the following a The governing relat1onsh1p with any 2 b Are any governance dec1s1ons of the organ1zat1on reserved or persons other than the governing body7 8 relat1onsh1p or a business be reached No at the 9 B. Policies (This Section B reauests mformat1on about ool1c1es not reau1red bv the Internal Yes Revenue Code.) Yes 10a Did the organ1zat1on have local chapters, branches, 10a or aff1l1atesi No No b If "Yes," did the organ1zat1on have written aff1l1ates, and branches 11a Has the organ1zat1on provided the formi b Describe 12a 1n Schedule a complete directors, rise to confl1ctsi copy ofth1s Form 990 to all members of1ts governing 10b body before f1l1ng 11a O the process, Did the organ1zat1on have a written b Were officers, c pol1c1es and procedures governing the act1v1t1es of such chapters, with the organ1zat1on's exempt purposesi to ensure their operations are consistent or trustees, 1fany, used by the organ1zat1on to rev1ewth1s conflict of interest pol1cyi and key employees Did the organ1zat1on regularly and consistently in Schedule O how this was done monitor If "No," go to line 13 required to disclose and enforce annually compliance interests with the pol1cyi wh1stleblower 14 Did the organ1zat1on have a written document 15 Did the process for determ1n1ng compensation of the following persons include a review and approval by independent persons, comparab1l1ty data, and contemporaneous substant1at1on of the del1berat1on and dec1s1oni a The organ1zat1on's CEO, Executive b Other officers If"Yes" 16a or key employees Director, pol1cyi or top management pol1cyi off1c1al of the organ1zat1on to line 15a or 15b, describe the process Did the organ1zat1on invest 1n, contribute taxable entity during the yeari assets 1n Schedule Yes 12b Yes 12c Yes 13 Yes 14 Yes 15a Yes 15b Yes If "Yes," descnbe Did the organ1zat1on have a written and destruction 12a that could give 13 retention No Form 990 O (see 1nstruct1ons) to, or part1c1pate 1n a Joint venture or s1m1lar arrangement with a 16a No b If "Yes," did the organ1zat1on follow a written part1c1pat1on 1n Joint venture arrangements organ1zat1on's exempt status with respect policy or procedure requiring the organ1zat1on to evaluate its under applicable federal tax law, and take steps to safeguard the to such arrangementsi 16b Section C. Disclosure with which a copy ofth1s Form 990 1s required to be f1ledll> 17 List the States 18 Section 6104 requires an organ1zat1on to make its Form 1023 (or 1024 1fappl1cable), 990, and 990-T (3)s only) available for public 1nspect1on Indicate how you made these available Check all that apply WI I 19 20 I (501(c) I ~ Own website Another's website Upon request Other (explain 1n Schedule O) Describe 1n Schedule O whether (and 1f so, how) the organ1zat1on made its governing documents, interest policy, and f1nanc1al statements available to the public during the tax year conflict of State the name, address, and telephone number of the person who possesses the organ1zat1on's books and records ll>GUY BARKWILL 1320 N COURTHOUSE RD STE 500 ARLINGTON, VA 22201 (703) 875-1658 Form99O(2015) Page 7 Form 990 (2015) j@ijfj Compensation of Officers, Directors,Trustees, Employees, and Independent Contractors Check if Schedule Section A. Officers, O contains Directors, a response Key Employees, Highest Compensated -C or note to any line 1n this Part VII Trustees, Key Employees, and Highest Compensated Employees la Complete this table for all persons required to be listed Report compensation for the calendar year ending with or w1th1n the organ1zat1on's tax year • List all of the organ1zat1on's current officers, directors, trustees (whether 1nd1v1duals or organ1zat1ons), regardless of amount of compensation Enter -0- 1n columns (D), (E), and (F) 1f no compensation was paid • List all of the organ1zat1on's current key employees, 1f any See 1nstruct1ons for def1n1t1on of "key employee" • List the organ1zat1on's five current highest compensated employees (other than an officer, who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) organ1zat1on and any related organ1zat1ons • List all of the organ1zat1on's former officers, key employees, or highest compensated of reportable compensation from the organ1zat1on and any related organ1zat1ons • List all of the organ1zat1on's formerdirectorsortrusteesthat organ1zat1on, more than $10,000 of reportable compensation List persons compensated 1 1n the following order 1nd1v1dual trustees employees, and former such persons Check this box 1f neither (A) Name and Title employees who received more than $100,000 received, 1n the capacity as a former director or trustee from the organ1zat1on and any related organ1zat1ons or directors, the organ1zat1on nor any related director, trustee or key employee) of more than $100,000 from the 1nst1tut1onal trustees, organ1zat1on compensated (B) officers, any current Pos1t1on (do not check more than one box, unless person 1s both an officer and a director/trustee) ,·, -=, :i ~ I ;x: ,t, 0 •t• 0 -~ "Tl ::Li:.i c.:. ~ :, @-;: ::: 0 ,t, n_..., :!: ~ ~~ ~ :P.c.:. ~ 3 ' C: ,:, ,t, 0 ~ 2,, r.,r, :, 0 'I> -:;< officer, director, (D) (C) Average hours per week (11st any hours for related organ1zat1ons below dotted line) key employees, ,t, of the highest or trustee (F) Estimated amount of other compensation from the organ1zat1on and related organ1zat1ons (E) Reportable compensation from related organ1zat1ons (W- 2/1099MISC) Reportable compensation from the organ1zat1on (W- 2/1099MISC) C• 3 v,t, ;: ::J •I ~ co ,r ,t, c.:. ( 1) CHARLES G KOCH 10 CHAIRMAN (2) CHARLES CHASE KOCH 10 10 DIRECTOR 10 (3) ELJZABETH B KOCH 10 DIRECTOR 10 (4) RICHARD FINK 10 VICE CHAIRMAN 10 10 ( 5) DALE GIBBENS X 0 0 0 X 0 0 0 X 0 0 0 X 0 0 0 X 0 0 0 X 0 0 0 X 0 0 0 X EXECUTNE VICE PRESIDENT (6) BRIAN MENKES SECRETARY 10 10 (7) DUSTIN PERRY 10 10 TREASURER 10 (8) BRIAN HOOKS 20 0 PRESIDENT 30 0 (9) WILLJAM RUGER 50 0 VICE PRESIDENT-RESEARCH/POLJCY ( 10) ARIANNE MASSEY X 192,486 X 315,935 ( 11) ALJSON FRASER MANAGING DIR -RESEARCH/POLJCY ( 12) KATHLEEN ROBERTS VICE PRESIDENT- EXT RELATIONS ( 13) TONYA MULLJNS DIRECTOR-COMMUNICATIONS & MKTG ( 14) SHANNON FOWLER DIRECTOR-HUMAN RESOURCES 0 30,924 30,102 00 20 0 X VICE PRESIDENT, TALENT DEV 255,061 0 0 0 00 50 0 X 190,668 0 26,574 X 225,018 0 14,064 X 156,601 0 23,362 X 132,429 0 18,388 00 50 0 00 50 0 00 50 0 00 Form99O(2015) Form 990 Page (2015) jifl@O Section A. Officers, Directors, Trustees, (A) Name and Title Key Employees, (B) and Highest Compensated (D) (C) Average hours per week (11st any hours for related organ1zat1ons below dotted II ne) Employees (E) Reportable compensation from related organ1zat1ons (W- 2/1099MISC) Pos1t1on (do not check Reportable more than one box, compensation unless person 1s both an from the officer and a organ1zat1on (W- 2/1099d I rec tor/trustee) MISC) ,-, ,r, I ;,;""Tl =.. :::J :, ~ 3<6 :::i. :2 Q_ -: n :::, ~ 0 - ~ 0 ~ ~ Cc C ~ 2 ,. ~,-, :!: -~ -~ ,r, 3 ,:i 0 '.;!?: ,t, IL• CJ 8 (continued) ~ (F) Estimated amount of other compensation from the organ1zat1on and related organ1zat1ons ·-- -,:,§,r, Q - ,t, ,t, :::i :t ,r, "' ~ ., :::; ,r a ,t, ,[, Cc ( 15) DEREK JOHNSON 20 0 DIRECTOR-EDUC 30 0 ........................................................................ ....................... lb OEVELOPMENT Total from continuation sheets to Part VII, Section A d Total (add lines lb and le) 87,815 ... ... ... Sub-Total C X 62,891 1,300,952 above) who received 9,951 317,952 2 Total number of 1nd1v1duals (1nclud1ng but not l1m1ted to those listed $100,000 of reportable compensation from the organ1zat1on II> 16 3 Did the organ1zat1on 11st any former officer, director or trustee, on line 1 a? If "Yes," complete Schedule J for such 1nd1v1dual 4 For any 1nd1v1dual listed on line la, 1s the sum of reportable compensation and other compensation organ1zat1on and related organ1zat1ons greater than $150,0007 If "Yes,"completeScheduleJforsuch md1v1dual 153,365 more than Yes 5 or highest B. Independent compensated No employee 3 Did any person listed on line la receive or accrue compensation from any unrelated services rendered to the organ1zat1on? If "Yes," complete Schedule J for such person Section 1 key employee, No from the 4 Yes organ1zat1on or 1nd1v1dual for No 5 Contractors Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organ1zat1on Report compensation for the calendar year ending with or w1th1n the organ1zat1on's tax year (A) (B) Name and business address Description of services (C) Compensation DPROGRAM LLC, 505 WEST 15TH STREET AUSTIN, TX 78701 SXSW EVENT 249,659 RED EDGE LLC, 2300 CLARENDON BLVD ARLJNGTON, VA 22201 DESIGN 151,452 IX ACP HOTEL OWNER LP, 591 W PUTNAM AVENUE GREENWICH, CT 06830 HOTEL 210,604 1888 MANAGEMENT LLC, PO BOX 5004 WICHITA, KS 67201 INVESTMENT MGMT 379,113 2 Total number of independent contractors (1nclud1ng but not l1m1ted to those listed $100,000 of compensation from the organ1zat1on II> 4 above) who received more than Form990(2015) Form 990 (2015) @fli?ffi Check of Revenue O contains if Schedule a response i or note to anv line In this Part VIII (A) Total ~~ la == = ~ ... Federated campaigns la dues lb b Membership C Fundra1s1ng events le d Related organIzatIons ld e Government grants ( contributions) le f All other contributions, gifts, grants, and s1m1laramounts not included above lf g Noncash contributions included In lines 1a-1f $ h Total. Add lines la-lf (B) revenue (D) (C) Related or exempt function revenue Unrelated business revenue Revenue excluded from tax under sections 512-514 C) E C-' (I) 9 Page Statement ~ b l,, C ..;, > d ] e E ro O> f All other program g Total. Add lines 2a-2f service revenue 0 &: 3 ... ... ... ... Investment income (1nclud1ng d1v1dends, interest, and other s1m1lar amounts) 4 Income from investment of tax-exempt bond proceeds 5 Royalties (1) Real 6a b Gross 0 7,190,196 5,744,153 1,446,043 0 0 (11) Personal rents Less rental expenses C Rental income or (loss) d Net rental 0 income 0 ... or (loss) (1) Securities 7a b 0 (11) Other Gross amount from sales of assets other than inventory 2,198,600 Less cost or other basis and sales expenses Cl/ C Gain or (loss) d Net gain or (loss) Sa ::I a; 2,198,600 .... 2,198,600 2,198,600 Gross income from fundra1s1ng events (not 1nclud1ng $ :> Cl/ of contributions reported See Part IV, line 18 a: ... Cl/ on line le) a - -= 0 b Less C Net income 9a direct b expenses or (loss) from fundra1s1ng events Gross income from gaming See Part IV, line 19 ... 0 actIvItIes a b Less C Net income 1Oa direct b expenses or (loss) from gaming Gross sales of inventory, returns and allowances actIvItIes ... 0 less a b Less C Net income cost of goods sold or (loss) M 1scellaneous 11a b EDUCATIONAL b from sales of inventory Revenue SERVICES MISC Business ... 0 Code 900099 19,919 19,919 900099 1,932 1,932 1,932 1,932 C d All other revenue e Total.Add 12 lines lla-lld Total revenue. See I nstructIons ... ... 21,851 9,410,647 5,744,153 3,666,494 Form99O(2015) Form 990 (2015) •ffiif:j Section Page Statement 501(c)(3) of Functional and 501(c)(4) Check if Schedule organIzatIons O contains 10 Expenses must complete a response all columns All otherorgan1zat1ons must complete column (A) or note to any line In this Part IX i Do not include amounts reported on lines 6b, 7b, Sb, 9b, and 1Db of Part VIII. (B) (A) Total expenses Program service expenses 1 Grants and other assistance to domestic organIzatIons domestic governments See Part IV, line 21 2 Grants and other assistance to domestic 1nd1v1duals See Part IV, line 22 3 Grants and other assistance to foreign organIzatIons, foreign governments, and foreign 1nd1v1duals See Part IV, lines 15 and 16 0 4 Benefits 0 5 Compensation key employees 6 Compensation not included above, to d1squal1f1ed persons (as defined under section 4958(f)(1 )) and persons described In section 4958(c)(3)(B) 7 Other salaries 8 Pension plan accruals and contributions and 403(b) employer contributions) 9 Other employee officers, directors, trustees, 930,737 930,737 368,818 368,818 expenses and 551,443 9,091,633 section 518,578 32,865 7,636,975 1,454,658 0 and wages (include (D) Fundra1s1ng and paid to or for members of current (C) Management and general expenses 401(k) benefits 402,075 337,743 64,332 951,186 798,996 152,190 622,413 522,827 99,586 Payroll taxes 10 Fees for services 11 (non-employees) a Management b Legal 31,807 27,036 4,771 C Accounting 25,871 21,990 3,881 d Lobbying 0 0 e Professional f Investment fundra1s1ng services g Other(Ifl1ne 11gamountexceeds 10% ofl1ne 25,column amount, 11st line 11g expenses on Schedule O) management See Part IV, line 17 0 fees 504,048 504,048 (A) 1,120,713 952,606 168,107 194,587 165,399 29,188 O ff1ce expenses 223,726 190,167 33,559 14 I nformat1on tee hnology 356,426 302,962 53,464 15 Royalties 12 Advert1s1ng 13 and promotion 0 16 Occupancy 1,624,961 1,381,217 243,744 17 Travel 1,855,916 1,577,529 278,387 18 Payments of travel or entertainment state, or local public off1c1als 470,829 83,087 430,508 365,932 64,576 7,549 6,417 1,132 conventions, expenses for any federal, 0 19 Conferences, 20 Interest 21 Payments 22 DeprecIatIon, 23 Insurance 24 Other expenses Itemize expenses not covered above (List miscellaneous expenses In line 24e If line 24e amount exceeds 10% ofl1ne 25, column (A) amount, 11st line 24e expenses on Schedule O ) depletion, FED/STA TE UBI TAXES PRINTING/PU AWARDS - e 553,916 to aff1l1ates b d and meetings 0 a C 0 0 and amortIzatIon 1,185,707 BLISH ING & INCENTIVES 1,185,707 235,468 213,567 57,308 57,190 21,901 118 0 All other expenses expenses. Add lines 1 through 76,089 24e 25 Total functional 26 Joint costs.Complete this line only 1fthe organIzatIon reported In column (B) Joint costs from a combined educational campaign and fundra1s1ng sol1c1tat1on 1ffollow1ng SOP 98-2 (ASC 958-720) Check here II> 21,402,905 36,336 39,753 16,883,851 4,519,054 0 1 Form99O(2015) Page 11 Form 990 (2015) •=tfff:• Balance Sheet Check if Schedule O contains a response ·1 or note to any line In this Part X (B) (A) BegInnIng of year 1 Cash- non- 1nteres t-bea ring 2 Savings and temporary and grants cash investments 3 Pledges 4 Accounts 5 Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees Complete II of Schedule L 6 ',/) (l) receivable, receivable, net net Notes and loans receivable, 8 Inventories 9 Prepaid expenses b .~ net for sale or use and deferred charges Land, bu1ld1ngs, and equipment cost or other basis Complete Part VI of Schedule D 10a 67,500 Less 10b 67,500 ace umu lated deprec IatIon traded securities 0 0 7 0 8 0 49,014 9 113,815 411,090 10c 0 11 0 234,054,852 12 232,386,260 See Part IV, line 11 0 13 0 0 14 0 Other assets 0 15 0 290,777,396 16 271,684,160 766,274 17 2,101,502 0 18 0 0 19 0 0 20 0 0 21 0 0 22 0 0 23 0 0 24 0 See Part IV, line 11 16 Total assets.Add 17 Accounts 18 Grants 19 Deferred 20 Tax-exempt lines 1 through payable and accrued 15 (must equal line 34) expenses payable revenue bond l1ab1l1t1es 21 Escrow or custodial 22 Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and d1squal1f1ed persons Complete Part II of Schedule L 23 Secured mortgages and notes payable to unrelated 24 Unsecured account l1ab1l1ty Complete 25 Other l1ab1l1t1es (1nclud1ng federal income tax, payables and other l1ab1l1t1es not included on lines 17-24) Complete Part X of Schedule D 26 Total liabilities.Add notes and loans payable to unrelated Part IV of Schedule D lines 17 through third parties third parties to related third parties, 25 0 25 0 766,274 26 2,101,502 290,011,122 27 269,582,658 0 28 0 0 29 0 that follow SFAS 117 (ASC 958), check here II> ~ and complete lines 27 through 29, and lines 33 and 34. 27 Unrestricted 28 Temporarily 29 Permanently net assets restricted complete Q,) 0 ram- re lated 0 c:x: 6 I ntang1ble assets .... ,J\ ,J\ 0 I nves tments-prog Organizations Q,) 0 14 Li:'. ,J\ 5 13 Organizations z- 0 See Part IV, line 11 Q,) ..., ,.. 0 62,818 rs ec unties ,J\ co 3 4 I nves tments-othe ("C c;; 0 30,041 12 -:.0 ~ c;; 38,837,791 Investments-publicly :c: ~ 2 11 15 r,;, 283,476 56,121,472 Loans and other receivables from other d1squal1f1ed persons (as defined under and section 4958(f)(l )), persons described In section 4958(c)(3)(B), contributing employers and sponsoring organIzatIons of section 501(c)(9) voluntary employees' benef1c1ary organIzatIons (see 1nstruct1ons) Complete Part II of Schedule L 7 10a 1 Part ',/) ',/) <( End of year 110,927 restricted net assets net assets that do not follow SFAS 117 (ASC 958), check here II> 1 and lines 30 through 34. 30 Capital 31 Pa1d-1n or capital stock or trust principal, 32 Retained 33 Total net assets 34 Total l1ab1l1t1es and net assets/fund surplus, earnings, or current funds 30 or land, bu1ld1ng or equipment endowment, accumulated or fund balances balances income, fund 31 or other funds 32 290,011,122 33 290,777,396 34 269,582,658 271,684,160 Form99O(2015) Form 990 (2015) Check if Schedule 1 Total revenue 2 Total expenses 3 Revenue less expenses 4 Net assets 5 Net unrealized 6 Donated 7 Investment of Net Assets O contains a response (must equal Part VIII, column Subtract or fund balances -1 or note to any line In this Part XI (A), line 12) (must equal Part IX, column 1 9,410,647 2 21,402,905 3 -11,992,258 4 290,011,122 5 -9,349,772 (A), line 25) line 2 from line 1 at beg1nn1ng of year (must equal Part X, line 33, column gains (losses) services 12 Page •@13• Reconcilliation (A)) on investments and use offac1l1t1es 6 expenses 7 8 P nor period adJustments 9 Other changes 10 Net assets or fund balances column (B)) 913,566 8 In net assets or fund balances (explain In Schedule O) 9 1:r.•"i•:n• Financial at end of year lines 3 through 9 (must equal Part X, line 33, 269,582,658 10 Statements Check if Schedule Combine and Reporting O contains a resoonse i or note to anv line In this Part XII Yes 1 Iv Accrual 1 Cash from a prior year or checked Accounting method used to prepare the Form 990 If the organIzatIon changed its method of accounting Schedule O 2a Were the organ1zat1on's f1nanc1al statements compiled or reviewed by an independent If'Yes,' check a box below to 1nd1cate whether the f1nanc1al statements a separate basis, consolidated basis, or both 1 Separate basis 1 Consolidated b Were the organ1zat1on's f1nanc1al statements 1 basis audited C Separate basis I Consolidated by an independent I basis explain In accountant? for the year were compiled Both consolidated If'Yes,' check a box below to 1nd1cate whether the f1nanc1al statements basis, consolidated basis, or both I 1Other "Other," and separate or reviewed accountant? and separate changed either its oversight process 3a As a result ofa federal award, was the organIzatIon Single Audit Act and O MB Circular b If"Yes," required or selection required process 2b No basis during the tax year, explain to undergo an audit or audits No on a separate If"Yes," to line 2a or 2b, does the organIzatIon have a committee that assumes respons1b1l1ty for oversight and selection of an independent accountant? of the audit, review, or comp1lat1on of its f1nanc1al statements If the organIzatIon Schedule O 2a on basis for the year were audited Both consolidated No 2c In as set forth In the A-1337 did the organIzatIon undergo the required audit oraud1ts7 If the organIzatIon did not undergo the audit or audits, explain why In Schedule O and describe any steps taken to undergo such audits 3a No 3b Form99O(2015) efile GRAPHIC rint - DO NOT PROCESS As Filed Data - DLN:93493320044966 No 1545-0047 0MB SCHEDULE A Public Charity Status and Public Support (Form 990 or 990EZ) Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust. ~ Attach to Form 990 or Form 990-EZ. ~ Information about Schedule A (Form 990 or 990-EZ) and its instructions is at Department of the Treasury Internal Revenue Service www.irs.gov/form 990. Name of the organization 2015 Open to Public Inspection Employer identification number CHARLES KOCH INSTITUTE 27-4967732 Reason for Public Charity The organIzatIon Is not a private 1 A church, 2 ~ A school 3 1 1 A hospital 4 5 i 6 i i 1 7 8 9 10 11 a b C d e f g i i i i convention described foundation Status because of churches, (All organ1zat1ons must complete this part.) See 1nstruct1ons. It Is (For lines 1 through or assocIatIon of churches In section 170(b)(l)(A)(ii).(Attach or a cooperative hospital service Schedule organIzatIon 11, check only one box) described In section 170(b)(l)(A)(i). E (Form 990 or 990-EZ)) described In section 170(b)(l)(A)(iii). A medical research organIzatIon operated In coniunctIon with a hospital described In section 170(b)(l)(A)(iii). Enter the hospital's name, city, and state unit described In section An organIzatIon operated for the benefit of a college or unIversIty owned or operated by a governmental 170(b)(l)(A)(iv). (Complete Part II) unit described In section 170(b)(l)(A)(v). A federal, state, or local government or governmental An organIzatIon that normally receives a substantial part of its support from a governmental described In section 170(b)(l)(A)(vi). (Complete Part II) (Complete Part II) A community trust described In section 170(b)(l)(A)(vi) unit or from the general public An organIzatIon that normally receives (1) more than 331/3% of its support from contributions, membership fees, and gross to certain exceptions, and (2) no more than 331/3% of its support receipts from actIvItIes related to its exempt funct1ons-subJect from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the (Complete Part III) organIzatIon after June 30, 1975 Seesection 509(a)(2). An organIzatIon organized and operated exclusively to test for public safety See section 509(a)(4). An organIzatIon organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of described In section 5 0 9 (a )(1) or section 5 0 9 (a)(2) See section 509(a)(3). Check one or more publicly supported organIzatIons llf, and llg the box In lines lla through lld that describes the type of supporting organIzatIon and complete lines lle, Type I. A supporting organIzatIon operated, supervised, or controlled by its supported organ1zat1on(s), typically by gIvIng the supported organ1zat1on(s) the power to regularly appoint or elect a maJority of the directors or trustees of the supporting You must complete Part IV, Sections A and B. organIzatIon or controlled In connection with its supported organ1zat1on(s), by having control or Type II. A supporting organIzatIon supervised management of the supporting organIzatIon vested In the same persons that control or manage the supported organ1zat1on(s) You must complete Part IV, Sections A and C. Type III functionally integrated. A supporting organIzatIon operated In connection with, and functionally integrated with, its supported organ1zat1on(s) (see 1nstruct1ons) You must complete Part IV, Sections A, D, and E. Type III non-functionally integrated. A supporting organIzatIon operated In connection with its supported organ1zat1on(s) that Is requirement not functionally integrated The organIzatIon generally must satisfy a d1stribut1on requirement and an attentiveness (see 1nstruct1ons) You must complete Part IV, Sections A and D, and Part V. Check this box 1fthe organIzatIon received a written determ1nat1on from the IRS that It Is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organIzatIon Enter the number of supported organIzatIons ............. . i i i i i Provide the following (i) Name of supported 1nformat1on about the supported (ii)E IN organIzatIon organ1zat1on(s) (iii) Type of organIzatIon (described on lines 1- 9 above (see InstructIons )) (iv) Is the organIzatIon listed In your governing document? Yes (v) A mount of monetary support (see 1nstruct1ons) (vi) A mount of other support (see 1nstruct1ons) No I I Total For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ. Cat No 11285F Schedule A ( Form 990 or 990-EZ) 2015 Schedule A (Form 990 or 990-EZ) 2015 •ffilf• Page 2 Support Schedule for Organizations Described in Sections 170(b)(l)(A)(iv) and 170(b)(l)(A)(vi) (Complete only 1f you checked the box on line 5, 7, or 8 of Part I or 1f the organ1zat1on failed to qualify under Part III. If the organ1zat1on fails to qualify under the tests listed below, please complete Part III.) Section A. Public Support Calendar year (or fiscal year beginning in)~ and Gifts, grants, contributions, 1 membership fees received (Do not include any unusual grants) Tax revenues levied for the 2 organ1zat1on's benefit and either paid to or expended on its behalf The value of services or fac1l1t1es 3 unit furnished by a governmental to the organIzatIon without charge 4 Total. Add lines 1 through 3 The portion of total contributions 5 by each person (other than a unit or publicly governmental supported organ1zat1on) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) Public support. Subtract line 5 6 from line 4 Section (a)2011 (b)2012 (c)2013 (d)2014 (e)2015 (f )Tota I (d)2014 (e)2015 (f )Tota I B. Total Support Calendar year (or fiscal year beginning in)~ 7 Amounts from line 4 Gross income from interest, 8 d1v1dends, payments received on securities loans, rents, royalties and income from s1m1lar sources Net income from unrelated 9 business actIvItIes, whether or not the business Is regularly carried on Other income Do not include 10 gain or loss from the sale of capital assets (Explain In Part (a)2011 (b)2012 (c)2013 VI) 12 Total support. Add lines 7 through 10 Gross receipts from related 13 First five years.If the Form 990 Is for the organ1zat1on's 11 actIvItIes, check this box and stop here Section C. Computation etc of Public Support Public support percentage for 2015 (line 6, column 15 Public support percentage for 2014 Schedule 16a 331/30/o support test-2015.Ifthe 17a b 18 first, second, third, fourth, or fifth tax year as a section . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 and stop here. The organIzatIon b 331/30/o support test-2014.Ifthe I 12 I (see 1nstruct1ons) organIzatIon 501(c)(3) -~ organIzatIon, C Percentage (f) d1v1ded by line 11, column A, Part II, line 14 (f)) 14 15 did not check the box on line 13, and line 14 Is 33 1/3% or more, check this box qual1f1es as a publicly supported organIzatIon ~ organIzatIon did not check a box on line 13 or 16a, and line 15 Is 33 1/3% or more, check this box and stop here. The organIzatIon qual1f1es as a publicly supported organIzatIon 10%-facts-and-circumstancestest-2015.Ifthe organIzatIon did not check a box on line 13, 16a, or 16b, and line 14 Is 10% or more, and 1fthe organIzatIon meets the facts-and-circumstances test, check this box and stop here. Explain test The organIzatIon qual1f1es as a publicly supported In Part VI how the organIzatIon meets the "facts-and-circumstances" organIzatIon 10%-facts-and-circumstancestest-2014.Ifthe organIzatIon did not check a box on line 13, 16a, 16b, or 17a, and line 15 Is 10% or more, and 1fthe organIzatIon meets the "facts-and-circumstances" test, check this box and stop here. Explain In Part VI how the organIzatIon meets the "facts-and-circumstances" test The organIzatIon qual1f1es as a publicly supported organIzatIon Private foundation.If the organIzatIon 1 ~, ~, ~ I did not check a box on line 13, 16a, 16 b, 1 7 a, or 1 7 b, check this box and see InstructIons Schedule A ( Form 990 or 990-EZ) 2015 Schedule A (Form 990 or 990-EZ) 2015 Page 3 MifiiOM Section Support Schedule for Organizations Described in Section 509(a)(2) (Complete only 1f you checked the box on line 9 of Part I or 1f the organ1zat1on failed to qualify under Part II. If the organ1zat1on fails to qualify under the tests listed below, please complete Part II.) A. Public Support Calendar year (or fiscal year beginning in)~ Gifts, grants, contributions, and 1 membership fees received (Do not include any "unusual grants") Gross receipts from adm1ss1ons, 2 merchandise sold or services performed, or fac1l1t1es furnished In any actIvIty that Is related to the organ1zat1on's tax-exempt purpose Gross receipts from actIvItIes 3 that are not an unrelated trade or business under section 513 Tax revenues levied for the 4 organ1zat1on's benefit and either paid to or expended on its behalf The value of services or fac1l1t1es 5 unit furnished by a governmental to the organIzatIon without charge 6 Total. Add lines 1 through 5 7a Amounts included on lines 1, 2, and 3 received from d1squal1f1ed persons b Amounts included on lines 2 and 3 received from other than d1squal1f1ed persons that exceed the greaterof$5,000 or 1% of the amount on line 13 for the year C Add lines 7a and 7b Public support. (Subtract line 7c 8 from line 6 ) Section (or 9 10a b C 11 12 13 14 (a)2011 (b)2012 (c)2013 (d)2014 (e)2015 (f )Tota I (b)2012 (c)2013 (d)2014 (e)2015 (f )Tota I B. Total Support Calendar year (a)2011 fiscal year beginning in)~ Amounts from line 6 Gross income from interest, d1v1dends, payments received on securities loans, rents, royalties and income from s1m1lar sources Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975 Add lines 10a and 10b Net income from unrelated business actIvItIes not included In line 1 Ob, whether or not the business Is regularly carried on Other income Do not include gain or loss from the sale of capital assets (Explain In Part VI) Total support. (Add lines 9, 10c, 11,and12) First five years.If the Form 990 Is for the organ1zat1on's first, second, third, fourth, or fifth tax year as a section 501(c)(3) Section C. Computation of Public Support 15 Public support percentage for 2015 16 Public support percentage from 2014 Section D. Computation organIzatIon, ~ check this box and stop here (line 8, column Schedule of Investment (f) d1v1ded by line 13, column A, Part III, Income 17 Investment income percentage for 2015 (line 10c, column 18 Investment income percentage from 2014 Schedule 19a 331/30/o support tests-2015.Ifthe organIzatIon C Percentage (f)) 15 line 15 16 Percentage (f) d1v1ded by line 13, column A, Part III, (f)) 17 line 17 18 did not check the box on line 14, and line 15 Is more than 33 1/3%, and line 17 Is not 1 more than 33 1/3%, check this box and stop here. The organIzatIon qual1f1es as a publicly supported organIzatIon ~ b 331/30/o support tests-2014.Ifthe organIzatIon did not check a box on line 14 or line 19a, and line 16 Is more than 33 1/3% and line 18 Is not more than 33 1/3%, check this box and stop here. The organIzatIon 20 Private foundation.If the organIzatIon qual1f1es as a publicly supported organIzatIon did not check a box on line 14, 19a, or 19b, check this box and see InstructIons ~,~, Schedule A ( Form 990 or 990-EZ) 2015 Schedule A (Form 990 or 990-EZ) •@fd Supporting Page 4 2015 Organizations (Complete only 1fyou checked a box on line 11 of Part I If you checked 11a of Part I, complete Sections A and B If you checked 11b of Part I, complete Sections A and C If you checked 11c of Part I, complete Sections A, D, and E If you checked 11d of Part I, complete Sections A and D, and complete Part V ) Section A. All Supporting Organizations Yes 1 Are all of the organ1zat1on's supported organIzatIons listed by name In the organ1zat1on's governing documents? If "No," des en be ,n Part VI how the supported organ,zat10ns are designated If des 1gnated by class or purpose, descnbe the des1gnat10n If h1stonc and cont1nuIng 1elat10nsh1p, expla,n 2 Did the organIzatIon have any supported organIzatIon that does not have an IRS determ1nat1on of status under section 509(a)(1) or (2 )7 If "Yes," expla,n ,n Part VI how the 0IganIzat10n dete,m,ned that the supported 01ganIzat10n was descnbed ,n sect/On 509(a)(1) Of (2) 3a Did the organIzatIon have a supported If "Yes," answer (b) and (c) below organIzatIon described In section 501(c)(4), 1 2 (5), or (6)7 3a b Did the organIzatIon confirm that each supported organIzatIon qual1f1ed under section sat1sf1ed the public support tests under section 509(a)(2)7 If "Yes," descnbe ,n Part VI when and how the organ,zat10n made the determ1nat10n 501(c)(4), Was any supported organIzatIon not organized In the United States ("foreign If "Yes" and if you checked 11a or 11b ,n Part I, answer (b) and (c) below (5), or (6) and 3b c Did the organIzatIon ensure that all support to such organIzatIons was used exclusively purposes? If "Yes," expla,n ,n Part VI what controls the organ,zat10n put ,n place to ensure such use 4a No for section 170(c)(2)(B) 3c supported organ1zat1on")7 4a b Did the organIzatIon have ultimate control and d1scret1on In dec1d1ng whether to make grants to the foreign supported organIzatIon7 If "Yes," descnbe ,n Part VI how the 01ganIzat10n had such control and d1sc1et10n despite be,ng cont/OIied or supervised by or 1n connection with its supported organ1zat1ons 4b ~-~--~--- c Did the organIzatIon support any foreign supported organIzatIon that does not have an IRS determ1nat1on under sections 501(c)(3) and 509(a)(1) or(2)7 If "Yes," expla,n ,n Part VI what controls the organ,zat10n used to ensure that all sup port to the foreign supported organ,zat10n was used exclusively for sect/On 170(c)(2)(B) purposes Sa Did the organIzatIon add, substitute, or remove any supported organIzatIons during the tax year? If "Yes," answer (b) and (c) below (if applicable) Also, provide detail ,n Part VI, ,nclud,ng (!) the names and EIN numbers of the s uppo, ted organ,zat10ns added, subs t1tuted, or removed, (11) the reasons for each such act/On, (111)the authonty under the organ,zat10n 's organ,zIng document author/Zing such act/On, and (1v) how the act/On was accomplished (such as by amendment to the organ/Zing document) b Type I or Type II only. Was any added or substituted the organ1zat1on's c Substitutions organIzIng supported organIzatIon part of a class already designated Sa In Sb document? only. Was the subst1tut1on the result of an event beyond the organ1zat1on's control? Sc 6 Did the organIzatIon provide support (whether In the form of grants or the provIsIon of services orfac1l1t1es) to anyone other than (a) its supported organIzatIons, (b) 1nd1v1duals that are part of the charitable class benefited by or (c) other supporting organIzatIons that also support or benefit one one or more of its supported organIzatIons, If "Yes,"prov1dedeta1I ,n Part VI. or more of the f1l1ng organ1zat1on's supported organIzatIons7 6 7 Did the organIzatIon provide a grant, loan, compensation, or other s1m1lar payment to a substantial contributor (defined In !RC 4958(c)(3)(C)), a family member of a substantial contributor, or a 35-percent controlled entity with regard to a substantial contributor? If "Yes,"complete Part I of Schedule L (Form 990) 7 8 Did the organIzatIon make a loan to a d1squal1f1ed person (as defined In section If "Yes," complete Part II of Schedule L (Form 990) 8 4958) not described In line 77 9a Was the organIzatIon controlled directly or 1nd1rectly at any time during the tax year by one or more d1squal1f1ed described In section 509 persons as defined In section 4946 (other than foundation managers and organIzatIons (a )(1) or (2 ))7 If "Yes," provide detail ,n Part VI. b Did one or more d1squal1f1ed persons supporting organIzatIon (as defined In line 9(a)) hold a controlling had an interest? If "Yes," p1ov1de detail ,n Part VI. interest In any entity 9b c Did a d1squal1f1ed person (as defined In line 9(a)) have an ownership interest In, or derive any personal benefit from, assets In which the supporting organIzatIon also had an interest? If "Yes," p1ov1de detail ,n Part VI. 10a Was the organIzatIon subject to the excess business holdings rules of I RC 4943 because of!RC 4943(f) (regarding certain Type II supporting organIzatIons, and all Type III non-functionally integrated supporting organIzatIons )7 If "Yes," ans we, b below b Did the organIzatIon have any excess business holdings whether the organ,zat10n had excess bus,ness hold,ngs) 11 Has the organIzatIon accepted a gift or contribution c A 35% controlled entity persons? with persons described In (b) and (c) below, 11a In (a) above? ofa person described 10a 10b from any of the following or 1nd1rectly controls, either alone or together body of a supported organIzatIon7 b A family member of a person described 9c In the tax year? (Use Schedule C, Form 4720, to determine a A person who directly the governing 9a In which the In (a) or (b) above7If 11b "Yes"toa, b, ore, prov1dedeta1I ,n Part VI Uc Schedule A ( Form 990 or 990-EZ) 2015 Schedule A (Form 990 •@fij Section 1 2 or 990-EZ) 2015 Page 5 Supporting Organizations (continued) B. Type I Suooortinq Orqanizations Did the directors, trustees, or membership of one or more supported organ1zat1ons have the power to regularly appoint or elect at least a maJority of the organ1zat1on's directors or trustees at all times during the tax year7 If "No," des en be ,n Part VI how the supported organ,zat10n(s) effectively ope, ated, s uperv,sed, or controlled the organ,zat10n 's act1v1t1es If the 01gan1zat10n had more than one supported 01gan1zat10n, des en be how the powers to appoint and/or ,emove directors or trustees we,e allocated among the supported organ,zat10ns and what cond1t10ns or restnct10ns, if any, applied to such powers dunng the tax year 1 Did the organ1zat1on operate for the benefit of any supported organ1zat1on other than the supported organ1zat1on(s) that operated, supervised, or controlled the supporting organ1zat1on7 If "Yes," exp/am ,n Part VI how p1ov1dmg such benefit earned out the purposes of the supported 01gan1zat10n(s) that operated, s uperv,sed or controlled the s upport,ng organ,zat10n 2 Yes No Yes No Yes No Section C. T Were a maJority of the organ1zat1on's directors or trustees during the tax year also a maJority of the directors or trustees of each of the organ1zat1on's supported organ1zat1on(s )7 If "No," des en be ,n Part VI how cont/OJ or management of the s upport,ng organ,zat10n was vested ,n the same pers ans that controlled or managed the sup ported organ,zat10n(s) 1 sect1on 1 0 rqamzat1ons 1 Were any of the organ1zat1on's officers, directors, or trustees either (1) appointed or elected by the supported organ1zat1on(s) or (11) serving on the governing body of a supported organ1zat1on7 If "No," exp/am m Part VI how the organ,zat10n maintained a close and continuous workmg relat10nsh1p with the s uppo, ted organ,zat10n(s) 2 By reason of the relat1onsh1p described 1n (2), did the organ1zat1on's supported organ1zat1ons have a s1gn1f1cant voice 1n the organ1zat1on's investment pol1c1es and 1n d1rect1ng the use of the organ1zat1on's income or assets at all times during the tax year7 If "Yes," descnbe ,n Part VI the role the organ,zat10n's supported 01gan,zat10ns played m this rega1d 3 Section E. Type III Functionally-Integrated Supporting C i i i The organ1zat1on 1s the parent of each of its supported The organ1zat1on supported 1nstruct1ons) Act1v1t1es Test a governmental entity organ1zat1ons Describe 1.1 I Organizations Check the box next to the method that the organ1zat1on used to satisfy the Integral The organ1zat1on sat1sf1ed the Act1v1t1es Test Complete line 2 below a b 2 S uooortmq Did the organ1zat1on provide to each of1ts supported organ1zat1ons, by the last day of the fifth month of the organ1zat1on's tax year, (1) a written notice describing the type and amount of support provided during the prior tax year, (2) a copy of the Form 990 that was most recently filed as of the date ofnot1f1cat1on, and (3) copies of the organ1zat1on's governing documents 1n effect on the date of not1f1cat1on, to the extent not previously prov1ded7 2 1 D All T voe III 1 Part Test during the year (see instructions) Complete line 3 below 1n Part VI how you supported a government entity Answer (a) and (b) below. (see Yes No a Did substantially all of the organ1zat1on's act1v1t1es during the tax year directly further the exempt purposes of the supported organ1zat1on(s) to which the organ1zat1on was respons1ve7 If "Yes," then m Part VI identify those supported organizations and explain how these act1v1t1es directly furthe,ed their exempt pU1poses, how the 01gan1zat10n was responsive to those supported organ,zat10ns, and how the organ,zat10n determined that these act1v1t1es constituted substantially all of its act1v1t1es 2a b Did the act1v1t1es described 1n (a) constitute act1v1t1es that, but for the organ1zat1on's involvement, one or more of the organ1zat1on's supported organ1zat1on(s) would have been engaged 1n7 If "Yes," exp/am ,n Part VI the reasons for the organ,zat10n 's pos1t10n that its supported 01gan1zat10n(s) would have engaged m these act1v1t1es but for the organ,zat10n's involvement 3 Parent of Supported O rgan1zat1ons a Did the organ1zat1on have the power to regularly each of the supported organ1zat1ons7 2b Answer (a) and (b) below. appoint or elect a maJority of the officers, Provide details ,n Part VI directors, or trustees of 3a b Did the organ1zat1on exercise of its supported a substantial degree of d1rect1on over the pol1c1es, programs and act1v1t1es of each orga n1zat1ons 7 If "Yes," des en be ,n Part VI the role played by the organ,zat10n ,n this regard 3b Schedule A ( Form 990 or 990-EZ) 2015 Schedule A (Form 990 or 990-EZ) l:ifli!i 1 Type III 2015 Page Non-Functionally Integrated Check here 1fthe organ1zat1on sat1sf1ed the Integral Type III non-functionally Section integrated A - Adjusted 1 Net short-term 2 Recoveries capital supporting 509(a)(3) Supporting Part Test as a qual1fy1ng trust organ1zat1ons must complete on Nov Sections Net Income gain of prior-year Other gross income (see 1nstruct1ons) 3 Add lines 1 through 4 5 Deprec1at1on and depletion 5 6 Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see 1nstruct1ons) 6 7 Other expenses 7 8 Adjusted 3 (see 1nstruct1ons) Net Income (subtract B - Minimum Asset Amount Average monthly value of securities la b Average monthly cash balances lb C Fair market d Total (add lines la, lb, and le) e Discount claimed for blockage (explain 1n detail 1n Part VI) value of other non-exempt-use applicable to non-exempt 2 Subtract 4 Cash deemed held for exempt amount, see 1nstruct1ons) use Enter 1-1/2 % of line 3 (for greater 5 Net value of non-exempt-use assets 6 M ult1ply line 5 by O3 5 7 Recoveries 8 Minimum Asset Amount (add line 7 to line 6) 3 4 (subtract line 4 from line 3) 7 d1stribut1ons 8 Current Year Amount net income for prior year (from Section A, line 8, Column A) 3 M 1n1mum asset amount for prior year (from Section Enter greater 5 Income 6 Distributable Amount. Subtract emergency temporary reduction B, line 8, Column A) 3 4 of line 2 or line 3 5 1n prior year Check here 1fthe current 1nstruct1ons) 1 2 ofl1ne 1 tax imposed 5 6 4 7 use assets line 2 from line ld C - Distributable Enter85% (B) Current Year (optional) or other factors Acqu1s1t1on indebtedness Adjusted (A) Prior Year ld 2 1 (B) Current Year (optional) le assets 3 2 (A) Prior Year 1 a Section All other C 8 lines 5, 6 and 7 from line 4) Aggregate fair market value of all non-exempt-use assets (see 1nstruct1ons for short tax year or assets held for part of year) of prior-year See instructions. E 1 3 1 20, 1970 A through 2 d1stribut1ons 4 Section 6 Organizations line 5 from line 4, unless subject (see 1nstruct1ons) year 1s the organ1zat1on's to 6 first as a non-funct1onally-1ntegrated Type III supporting organ1zat1on (see 1 Schedule A ( Form 990 or 990-EZ) 2015 Schedule A (Form 990 or 990-EZ) 1:1.t.li+a Type Section III 2015 Page 7 Non-Functionally Integrated Organizations paid to supported 2 Amounts paid to perform act1v1ty that directly excess of income from act1v1ty 3 Adm1n1strat1ve 4 Amounts 5 Qual1f1ed set-aside amounts 6 Other d1stribut1ons (describe expenses paid to acquire organ1zat1ons to accomplish exempt-use exempt 1n Part VI) 9 Distributable amount for 2015 exempt purposes purposes purposes of supported of supported organ1zat1ons, 1n organizations required) See 1nstruct1ons Add lines 1 through D1stribut1ons to attentive supported details 1n Part VI) See 1nstruct1ons exempt assets (prior IRS approval 8 6 organ1zat1ons to which the organ1zat1on 1s responsive from Section (provide C, line 6 d1v1ded by Line 9 amount E - Distribution Allocations instructions) 1 Distributable 6 furthers paid to accomplish 7 Total annual distributions. Line 8 amount (continued) Current Year Amounts Section Supporting D - Distributions 1 10 509(a)(3) amount for 2015 (see from Section (i) Excess Distributions (ii) Underdistributions Pre-2015 (iii) Distributable Amount for 2015 C, line 2 Underd1stribut1ons, 1fany, for years prior to 2015 (reasonable cause requ1red--see 1nstruct1ons) 3 Excess d1stribut1ons carryover, 1fany,to 2015 a b C d From 2013. e From 2014. f Total of lines 3a through e g A ppl1ed to underd1stribut1ons h Applied i to 2015 distributable Carryover from 2010 1nstruct1ons) j Remainder 4 D1stribut1ons Subtract for 2015 of prior years amount not applied (see lines 3g, 3h, and 31 from 3f from Section D, line 7 $ a A ppl1ed to underd1stribut1ons b Applied C to 2015 Remainder distributable Subtract of prior years amount lines 4a and 4b from 4 5 Rema1n1ng underd1stribut1ons for years prior to 2015,ifany Subtract lines 3g and 4a from line 2 (1f amount greater than zero, see 1nstruct1ons) 6 Rema1n1ng underd1stribut1ons for 2015 Subtract lines 3h and 4b from line 1 (1famount greater than zero, see 1nstruct1ons) 7 Excess distributions 3J and 4c 8 Breakdown carryover to 2016. Add lines of line 7 a b C Excess from 2013. d From 2014. e From 2015. Schedule A (Form 990 or 990-EZ) (2 O 15) Schedule A (Form 990 or 990-EZ) l:ifli!JI 2015 Page 8 Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, Sa, 6, 9a, 9b, 9c, lla, llb, and llc; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines le, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line le; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any add1t1onal 1nformat1on. (See instructions). Facts And Circumstances Test Return Reference Explanation Schedule A ( Form 990 or 990-EZ) 2015 efile GRAPHIC rint - DO NOT PROCESS SCHEDULED As Filed Data - DLN:93493320044966 0MB Supplemental Financial Statements (Form 990) Department of the Treasury Internal Revenue Service 2015 II>Complete if the organization answered "Yes," on Form 990, Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, lle, llf, 12a, or 12b. II>Attach to Form 990. about Schedule D (Form 990) and its instructions is at www.irs.gov/form Information Name of the organization No 1545-0047 Open to Public Inspection 990. Employer identification number CHARLES KOCH INSTITUTE 27-4967732 Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete 1f the organ1zat1on answered "Yes" on Form 990, Part IV, line 6. (a) Donor advised 1 Total 2 Aggregate year) value of contributions 3 Aggregate value of grants 4 Aggregate value at end of year funds (b)Funds and other accounts number at end of year to (during from (during year) 5 Did the organIzatIon inform all donors and donor advisors In writing that the assets held In donor advised funds are the organ1zat1on's property, subject to the organ1zat1on's exclusive legal control? 1Yes 6 Did the organIzatIon inform all grantees, donors, and donor advisors In writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring 1mperm1ss1ble private benefit? 1Yes •ffiif• Conservation P urpose(s) 1 of conservation 1 Preservation education) 1 1 Protection easements held by the organIzatIon of land for public use (e g, recreation of natural Preservation Complete easement 2 Complete 1f the organ1zat1on answered "Yes" on Form 990, Part IV, line 7. Easements. (check or all that apply) 1 1 habitat Preservation of an historically Preservation of a cert1f1ed historic important land area structure of open space lines 2a through 2d 1fthe organIzatIon on the last day of the tax year held a qual1f1ed conservation contribution In the form ofa conservation Held at the End of the Year a Total number of conservation easements 2a b Total acreage c Number of conservation easements d Number of conservation historic structure listed easements included In (c) acquired In the National Register Number of conservation easements tax year II>______ _ 4 Number of states where property 5 Does the organIzatIon have a written policy regarding the periodic monitoring, v1olat1ons, and enforcement of the conservation easements It holds? 6 Staff and volunteer year 3 restricted ..._______ hours devoted easements 2b on a cert1f1ed historic structure mod1f1ed, transferred, subject to conservation to monitoring, included In (a) 2d released, ext1ngu1shed, easement Is located InspectIng, 2c after 8/17 /06, and not on a handling or terminated II>______ by the organIzatIon during the _ InspectIon, handling of 1Yes of v1olat1ons, and enforcing conservation easements during the _ A mount of expenses 7 by conservation incurred In monitoring, InspectIng, handling of v1olat1ons, and enforcing conservation easements during the year ... $ ---------8 Does each conservation easement reported (B)(1) and section 170(h)(4 )(B)(11)7 9 In Part XIII, describe how the organIzatIon reports conservation balance sheet, and include, 1f applicable, the text of the footnote the organ1zat1on's accounting for conservation easements •ffiiffi on line 2(d) above satisfy the requirements of section 170(h)(4) I Yes easements In its revenue and expense statement, and to the organ1zat1on's f1nanc1al statements that describes Organizations Maintaining Collections of Art, Historical Treasures, Complete 1f the organ1zat1on answered "Yes" on Form 990, Part IV, line 8. or Other Similar Assets. If the organIzatIon elected, as permitted under SFAS 116 (ASC 958), not to report In its revenue statement and balance sheet works of art, historical treasures, or other s1m1lar assets held for public exh1b1t1on, education, or research In furtherance of public service, provide, In Part XIII, the text of the footnote to its f1nanc1al statements that describes these items la b If the organIzatIon elected, as permitted under SFAS 116 (ASC 958), to report In its revenue statement and balance sheet works of art, historical treasures, or other s1m1lar assets held for public exh1b1t1on, education, or research In furtherance of public service, provide the following amounts relating to these items (i) Revenue included (ii) Assets included on Form 990, In Form 990, Part VIII, line 1 ... $ --------- Part X ... $ --------- If the organIzatIon following amounts received or held works of art, historical treasures, or other s1m1lar assets forf1nanc1al required to be reported underSFAS 116 (ASC 958) relating to these items a Revenue included on Form 990, b Assets 2 For Paperwork included In Form 990, Part VIII, 11>$_________ line 1 Part X Reduction Act Notice, see the Instructions gain, provide the _ ... $ for Form 990. Cat No 52283D Schedule D (Form 990) 2015 Schedule D (Form 990) 1:ifiih! 2015 2 Page Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets continued Using the organ1zat1on's acqu1s1t1on, accession, collection items (check all that apply) 3 a b c 1 and other records, Scholarly e research Preservation I 1 d Public exh1b1t1on 1 I check any of the following that are a s1gn1f1cant use of its Loan or exchange programs Other for future generations 4 Provide a description Part XIII of the organ1zat1on's collections and explain how they further the organ1zat1on's exempt 5 During the year, did the organ1zat1on sol1c1t or receive donations of art, historical treasures or other s1m1lar assets to be sold to raise funds rather than to be ma1nta1ned as part of the organization's collect1oni purpose 1n No Escrow and Custodial Arrangements. Complete 1f the organ1zat1on answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21. la Is the organ1zat1on an agent, trustee, included on Form 990, Part xi custodian or other 1ntermed1ary for contributions or other assets 1Yes Amount b If "Yes," c Beg1nn1ng balance le d Add1t1ons during the year ld e D1stribut1ons le f Ending balance 2a b explain the arrangement explain 1n Part XIII and complete the following 1f an amount the arrangement •:.r.;·---·--Endowment on Form 990, 1n Part XIII Part X, line 21, for escrow Check here 1fthe explanation C ontribut1ons C Net investment losses d Grants e Other expenditures and programs f A dm1n1strat1ve expenses g End of year balance earnings, Board designated b Permanent endowment c Temporarily restricted The percentages percentage (b)Pnor year b (c)Two years back (d )Three years back (e)Four years back of the current year end balance (line lg, column (a)) held as II> II> endowment II> on lines 2a, 2b, and 2c should equal 100% funds not 1n the possession of the organ1zat1on that are held and adm1n1stered for the Yes 1n Part XIII the intended organ1zat1ons listed as required uses of the organ1zat1on's on Schedule endowment Buildings, and Equipment. Complete 1f the orqan1zat1on answered 'Yes' to Form 990, Part IV, line !la.See of property .1 R7 3b funds 1ffiij1 Land, Description No I 3aCi> I 3aCH> organ1zat1ons (ii) related organ1zat1ons If"Yes" on 3a(11), are the related Describe la D 1n Part XIII gains, and or quasi-endowment Are there endowment organ1zat1on by (i) unrelated 4 iYes for fac1l1t1es a b has been provided l1ab1l1tyi or scholarships Provide the estimated 3a account Beg1nn1ng of year balance b 2 or custodial Funds. Complete 1f the organ1zat1on answered "Yes" to Form 990, Part IV, line 10. (a)Current year la table during the year Did the organ1zat1on include If"Yes," not Form 990, Part X, line 10. (b) Cost or other basis ( investment) (a) Cost or other basis (other) (d)Book value Accumulated (c)deprec1at1on Land b Buildings C Leasehold improvements 0 d Equipment e Other Total. Add lines 1 a through 67,500 1 e (Column (d) must equal Form 990, Part X, column (B), /me 10(c)) 0 67,500 ... 0 0 0 Schedule D (Form 990) 2015 Schedule D (Form 990) j:ifi@O 2015 Page Investments-Other Securities. See Form 990 Part X line 12 Complete (a) Description of security or category (1nclud1ng name of security) (b)Book value (2)Closely-held equity (3)0 ther (A) DOMESTIC PASSIVE - INV PTNRSHIP (a) Description ~ 232,386,260 (b) Book value of investment 1fthe orqan1zat1on answered 'Yes' on Form 990, (a) Description (c) Method of valuation Cost or end-of-year market Part IV, line 1 ld See Form 990, (b) must value Part X, line 15 (b) Book value . ~ Other Liabilities. Complete 1f the organ1zat1on answered 'Yes' on Form 990, Part IV, line lle See Form 990 Part X line 25 Total. (Column equal Form 990, Part X, col (BJ lrne 15) (a) Description 1. Form 990 Part X line 13. ~ Total. (Column (b) must equal Fann 990, Part X, col (B) /me 13) Other Assets. Complete F 232,386,260 Investments-Program Related. Complete 1f the organ1zat1on answered 'Yes' on Form 990, Part IV, line llc.see •z1•-- value interests Total. (Column (b) must equal Fann 990, Part X, col (B) /me 12) 11111iiia•.• (c)Method of valuation Cost or end-of-year market derivatives (l)F1nanc1al •z 3 1f the organ1zat1on answered 'Yes' on Form 990, Part IV, line llb. or llf. (b) Book value of l1ab1l1ty Federal income taxes Total. (Column (b) must equal Fann 990, Part X, col (B) /me 25) ~ 2. L1ab1l1ty for uncertain tax pos1t1ons In Part XIII, provide the text of the footnote to the organ1zat1on's f1nanc1al statements that reports the organ1zat1on's l1ab1l1ty for uncertain tax pos1t1ons under FIN 48 (ASC 740) Check here 1fthe text of the footnote has been provided 1n Part XIII I Schedule D (Form 990) 2015 Schedule D (Form 990) lffli•• Page 4 2015 Reconciliation of Revenue per Audited Financial Statements With Revenue Complete 1f the orqanIzatIon answered 'Yes' on Form 990 Part IV line 12a. 1 Total 2 Amounts revenue, gains, and other support included a Net unrealized b Donated C Recoveries d Other e Add lines 2a through gains (losses) services (Describe 2a 2b 2e line 2e from line 1 included Investment b Other C Add lines 4a and 4b expenses (Describe 3 on Form 990, a revenue 2c 2d 2d Subtract Part VIII, not included line 12, but not on line 1 on Form 990, Part VIII, line 7b I 4a I 1n Part XIII) 4b 4c Add lines 3 and 4c.(Th1s must equal Form 990, Part I, line 12) 1 Total expenses Amounts and losses included per audited f1nanc1al statements on line 1 but not on Form 990, 1 Donated b P nor year adJustments 2b C Other losses 2c d Other (Describe e Add lines 2a through services and use offac1l1t1es 2e line 2e from line 1 4 Amounts included b Other on Form 990, expenses (Describe 2d 2d Subtract Investment 2a 1n Part XIII) 3 a 3 Part IX, line 25, but not on line 1: not included on Form 990, Part VIII, line 7b 1n Part XIII) -1 4a •@f:jffl 4c Add lines 3 and 4c. (This must equal Form 990, Supplemental I 4b Add lines 4a and 4b Total expenses per Return. Part IX, line 25 a C 5 Reconciliation of Expenses per Audited Financial Statements With Expenses Como ete 1f the oraanIzatIon answered 'Yes on Form 990 Part IV Ine 12a. 2 5 on investments 1n Part XIII) Amounts 1:r.1--•n 1 line 12 of prior year grants 3 Total f1nanc1al statements Part VIII, and use offac1l1t1es 4 5 per audited on line 1 but not on Form 990, per Return Part I, line 18) 5 Information Provide the descriptions required for Part II, lines 3, 5, and 9, Part III, lines la and 4, Part IV, lines lb and 2b, Part V, line 4, Part X, line 2, Part XI, lines 2d and 4b, and Part XII, lines 2d and 4b Also complete this part to provide 1nformat1on Return Reference any add1t1onal Explanation Schedule D (Form 990) 2015 Schedule •:.r; I D (Form 990) 1111iiia-.ll. Page 5 2015 Supplemental Return Reference Information (continued) I Explanation Schedule D (Form 990) 2015 efile GRAPHIC rint - DO NOT PROCESS As Filed Data - SCHEDULE E (Form 990 990-EZ) DLN:93493320044966 0MB Schools or ~Complete 1f the organIzatIon answered Part J:v, line 13, or Form 990-EZ, ~ Department of the Treasury Internal Revenue Service ~ Information about Schedule 2015 "Yes" on Form 990, Open to Public Inspection Part VI, line 48. Attach to Form 990 or Form 990-EZ. E (Form 990 or 990-EZ) and ,ts InstructIons No 1545-0047 Is at www.irs.gov/form990. Name of the organIzatIon Employer identification number CHARLES KOCH INSTITUTE 27-4967732 YES Does the organIzatIon have a racially nond1scrim1natory policy toward students other governing instrument, or In a resolution of its governing body? 1 Does the organIzatIon include a statement of its racially brochures, catalogues, and other written communIcatIons programs, and scholarships? 2 by statement In its charter, NO bylaws, 1 Yes 2 Yes 3 Yes 4a Yes 4b Yes 4c Yes nond1scrim1natory policy toward students In all its with the public dealing with student adm1ss1ons, Has the organIzatIon publ1c1zed its racially nond1scrim1natory policy through newspaper or broadcast media during the period of sol1c1tat1on for students, or during the regIstratIon period 1f It has no sol1c1tat1on program, In a way 3 that makes the policy please explain Does the organIzatIon 4 known to all parts of the general community It serves? If"Yes," please describe If"No," If you need more space use Part II maIntaIn the following? a Records 1nd1cat1ng the racial composItIon b Records documenting that scholarships of the student body, faculty, and adm1n1strat1ve staff? and other f1nanc1al assistance are awarded on a racially nond1scrim1natory bas Is? c Copies of all catalogues, brochures, with student adm1ss1ons, programs, d Copies of all material announcements, and scholarships? used by the organIzatIon and other written communIcatIons to the public dealing or on its behalf to sol1c1t contributions? 4d No a Students' Sa No b Adm1ss1ons pol1c1es? Sb No Sc No Sd No Se No f Use offac1l1t1es? Sf No g Athletic Sg No Sh No 6a No 6b No If you answered "No" to any of the above, please explain Does the organIzatIon d1scrim1nate rights or privileges? S c Employment of faculty d Scholarships e Educational by race In any way with respect or adm1n1strat1ve staff? pol1c1es? programs? If you answered actIvItIes? "Yes" to any of the above, please explain 6a Does the organIzatIon b Has the organ1zat1on's receive any f1nanc1al aid or assistance right to such aid ever been revoked If you need more space, use Part II from a governmental of Rev Proc Reduction 75-50, 1975-2 Act Notice, CB 587, covering see the Instructions agency? or suspended? If you answered "Yes" to either line 6a or line 6b, explain on Part II Does the organIzatIon certify that It has complied with the applicable Paperwork to or other f1nanc1al assistance? h Other extracurricular 7 If you need more space, use Part II requirements racial nond1scrim1nat1on? for Form 990 or Form 990-EZ. If"No," of sections explain 4 O 1 through on Part II Cat No 50085D Schedule 4 O5 7 Yes E (Form 990 or 990-EZ) (2015) Schedule E (Form 990 or 990EZ) •@If• Supplemental (2015) Page Information. Provide the explanations required by Part I, lines 3, 4d, Sh, 6b, and 7, as applicable any other add1t1onal 1nformat1on (see 1nstruct1ons) Return Reference Also provide Explanation SCHEDULEE, PART I, LINE3 THE ORGANIZATIONHAS PUBLISHEDITS RACIALLY NONDISCRIMINATORY FDLICY IN THE WASHINGTONTIMES SCHEDULEE, PART I, LINE4D THE ORGANIZATIONDOES NOT SOLICITCONTRIBUTIONS Schedule E (Form 990 or 990-EZ) (2015) 2 efile GRAPHIC rint - DO NOT PROCESS SCHEDULE F (Form 990) As Filed Data - DLN:93493320044966 0MB Statement of Activities Outside the United States ~ Complete if the organIzatIon answered 2015 "Yes" to Form 990, Part IV, line 14b, 15, or 16. ~ Department of the Treasury Internal Revenue Service ~ Information about Schedule No 1545-0047 Attach to Form 990. F (Form 990) and ,ts InstructIons Open to Public Inspection Is at www.irs.gov/form990. Employer identification Name of the organ1zat1on CHARLES KOCH INSTITUTE number 27-4967732 General Information on Activities Outside the United States. Complete 1f the organ1zat1on answered "Yes" to Form 990, Part IV, line 14b. 1 Forgrantmakers. and other used Does assistance, to award the 2 Forgrantmakers. assistance outside 3 Act1v1tes per Region the the grants organ1zat1on grantees' maintain records el1g1b1l1ty for the Describe in Part V the the United States (The following organ1zat1on's procedures Part I, line 3 table can be duplicated (b) Number of the amount and the for monitoring of its grants criteria selection 1f add1t1onal space offices 1nthe region agents, and region ( by type) ( e g , fundra1s1ng,program independent services, investments, grants region AMERICA NORTH AMERICA the use of its grants 1 Yes and other I No 1s needed) (d) Act1v1t1es conducted 1n (e) If act1v1tylisted 1n(d) 1sa (c) Number of employees, contractors 1n ( 2) or assistance, or assistance? (a) Region ( 1) SOUTH to substantiate grants (f) Total expenditures program service, describe for and investments spec1f1ctype of serv1ce(s) 1nregion 1n region to rec1p1entslocated 1nthe region) PROGRAM SERVICES RESEARCH 9,500 PROGRAM 2,535 SERVICES CONFERENCE ( 3) ( 4) ( 5) 12,035 3a Sub-total b Total from cont1nuat1on sheets to Part I c Totals (add lines 3a and 3b) For Paperwork Reduction Act Notice, see the Instructions 12,035 for Form 990. Cat No 50082W Schedule F (Form 990) 2015 Schedule •ffiifi F (Form 990) (a)Nameof organ1zat1on 1 Page 2 2015 Grants and Other Assistance to Organizations or Entities Outside the United States. Complete 1f the organIzatIon answered "Yes" to Form 990, Part IV, line 15, for any recIpIent who received more than $5,000. Part II can be duplicated a dd ItIona I space Is nee d e d (b) IRS code (c) Region (d) Purpose of section and EIN (If applicable) grant (e) Amount of cash grant (f) Manner of cash disbursement (g) A mount of non-cash assistance (h) Description of non-cash assistance 1f (i) Method of valuation (book, FM V, appraisal, other) ( 1) ( 2) ( 3) ( 4) 2 3 Enter total number of recIpIent organIzatIons listed above that are recognized as charities by the foreign country, tax-exempt by the IRS, or for which the grantee or counsel has provided a section 501(c)(3) equ1valency letter Enter total number of other organIzatIons recognized as ~ or entItIes. Schedule F (Form 990) 2015 Schedule F (Form 990) •ffiiffl Page 2015 Grants and Other Assistance to Individuals Outside Part III can b e d up I1cated If a dd 1t1onaI space 1s nee d e d (a) Type of grant or assistance (b) Region the United (c) Number of (d) A mount of rec1p1ents cash grant States. (e) Complete Manner of cash disbursement 3 1f the organ1zat1on answered "Yes" to Form 990, Part IV, line 16. (f) Amount non-cash assistance of (g) Description ( h) Method of valuation (book, FM V, aoora1sal, other) of non-cash assistance ( 1) ( 2) ( 3) ( 4) ( 5) ( 6) ( 7) ( 8) ( 9) ( 10) ( 11) ( 12) ( 13) ( 14) ( 15) ( 16) ( 17) ( 18) Schedule F (Form 990) 2015 Schedule F (Form 990) •ffif ¢1 1 2 3 4 5 6 Foreign Page 4 2015 Forms Was the organ1zat1on a US transferor of property to a foreign corporation during the tax yeari If "Yes,"the organrzatron may be requrred to frle Form 926, Return by a US Transferor of Property to a Forergn Corporatron (see Instructrons for Form 926) Iv Yes I No Did the organ1zat1on have an interest 1n a foreign trust during the tax yeari If "Yes," the organIzat10n may be requrred to frle Form 3520, Annual Return to Report Transactrons wrth Forergn Trusts and Recerpt of Certain Forergn Grfts, and/or Form 3520-A, Annual Informatron Return of Forergn Trust Wrth a US Owner (see Instruct10ns for Forms 3520 and 3520-A, do not frle with Form 990) 1 Yes Iv No Did the organ1zat1on have an ownership interest 1n a foreign corporation during the tax yeari If "Yes," the organrzatron may be requrred to frle Form 5471, Informatron Return of US Persons wrth Respect to Certarn Forergn Corporatrons (see Instruct10ns for Form 5471) Iv Yes I No Was the organ1zat1on a direct or 1nd1rect shareholder of a passive foreign investment company or a qual1f1ed electing fund during the tax yeari If "Yes,"the organrzatron may be requrred to file Form 8621, Informatron Return by a Shareholder of a Passrve Forergn Investment Company or Qualrfred Electing Fund (see Instructrons for Form 8621) 1 Yes Iv No Did the organ1zat1on have an ownership interest 1n a foreign partnership during the tax yeari If "Yes," the organrzatron may be requrred to frle Form 8865, Return of US Persons wrth Respect to Certarn Forergn Partnershrps (see Instructrons for Form 8865) Iv Yes I No Did the organ1zat1on have any operations 1n or related to any boycotting countries during the tax yeari If "Yes," the organrzatron may be requrred to file Form 5713, Internatronal Boycott Report (see Instructrons for Form 5713, do not frle wrth Form 990) 1 Yes Iv No Schedule F (Form 990) 2015 Schedule l@l!i F (Form 990) 2015 Page 5 Supplemental Information Provide the information required by Part I, line 2 (monitoring of funds); Part I, line 3, column (f) (accounting method; amounts of investments vs. expenditures per region); Part II, line 1 (accounting method); Part III (accounting method); and Part III, column (c) (estimated number of rec1p1ents), as applicable. Also complete this part to provide any add1t1onal 1nformat1on (see instructions). 990 Schedule F, Supplemental Return Reference SCHEDULEF, PART I, COLUMNF Information Explanation EXPENDITURES ARE BASED ON THE GAAP METHODOF ACCOUNTING efile GRAPHIC rint - DO NOT PROCESS As Filed Data - DLN:93493320044966 0MB Schedule I Grants and Other Assistance to Organizations, Governments and Individuals in the United States (Form 990) 2015 Complete if the organization Department of the Treasury Internal Revenue Service ~ Information answered "Yes," on Form 990, Part IV, line 21 or 22. ~ Attach to Form 990. about Schedule I (Form 990) and its instructions is at www.irs.gov/form990. Open to Public Inspection Employer identif1cat1on Name of the organ12at1on CHARLES KOCH INSTITUTE General number 27-4967732 Information on Grants and Assistance 1 Does the organIzatIon maIntaIn records to substantiate the amount of the grants the selection criteria used to award the grants or assIstancei. 2 Describe 1ffiiii No 1545-0047 In Part IV the organ1zat1on's procedures for monitoring or assistance, the grantees' el1g1b1l1ty for the grants or assistance, and Iv Yes the use of grant funds In the United States Grants and Other Assistance to Domestic Organizations and Domestic Governments.Complete tat receive d more t h an $ 5 0 0 0 P a rt I I can b e d up IIcate d I f a dd ItIona I space Is nee d e d h 1f the organIzatIon answered "Yes" on Form 9 9 O, Part IV, line 21, for any rec IpIent ' (a) Name and address organIzatIon or government of (b) EI N (c) !RC section (d) A mount of cash 1f applicable grant (e) A mount of noncash assistance (f) Method of valuation (book, FM V, appraisal, other) (g) Description of non-cash assistance (h) Purpose of grant or assistance See Add1t1onal Data Table 2 Enter total number of section 3 Enter total number of other organIzatIons For Paperwork Reduction Act Notice, 501(c)(3) and government listed see the Instructions organIzatIons listed In the line 1 table. 47 In the line 1 table. for Form 990. 0 Cat No 50055P Schedule I (Form 990) 2015 Schedule 1iflihi I (Form 990) (a)Type (b)Number of rec1p1ents GRANTS Supplemental Return Reference SCHEDULE Page of grant or assistance (1) EDUCATIONAL :r.1•• 2015 Grants and Other Assistance to Domestic Individuals.Complete Part III can be duplicated 1f add1t1onal space 1s needed I, PART I, LINE 2 1f the organ1zat1on answered (c)Amount of cash qrant 258 Information. Provide the information "Yes" 2 on Form 99 0, Part IV, line 2 2 (d)Amount of non-cash assistance (e)M ethod of valuation (book, FMV, appraisal, other) (f)Descript1on of non-cash assistance 368,818 required in Part I, line 2, Part III, column (b), and any other add1t1onal 1nformat1on. I Explanation THE ORGANIZATION PROVIDED GRANTS TO THE ABOVE-MENTIONED PUBLIC CHARITIES TO ENABLE INDIVIDUALS WORKING AT THE GRANTEES TO ATTEND THE ORGANIZATION'S CLASSROOM EDUCATIONAL PROGRAMS AS STUDENTS THE GRANT AWARD LETTERS PROHIBIT THE GRANTEE FROM USING THE GRANT FUNDS FOR LOBBYING AND POLITICAL PURPOSES, AND MAY REQUIRE THE GRANTEE TO FURNISH A REPORT TO THE ORGANIZATION DESCRIBING THE CHARITABLE AND EDUCATIONAL ACTIVITIES IN CONNECTION WITH THE ORGANIZATION'S EDUCATIONAL PROGRAMS FULFILLED BY THE USE OF GRANT FUNDS Schedule I (Form 990) 2015 Additional Data Software Software ID: Version: EIN: Name: F orm 990 ,, SC h e d ueI I., Part (a) Name and address organIzatIon or government of II., Grants an d Oh t er (b) EI N A ss1stance 27-4967732 CHARLES KOCH INSTITUTE to Domest1c 0 raamzat1ons (c) !RC section (d) A mount of cash 1f applicable grant an dD omest1c G overnments. (e) Amount of noncash assistance (f) Method of valuation (book, FMV, appraisal, other) (g) Description of non-cash assistance (h) Purpose of grant or assistance Acton I nstItute 98 E Fulton Street Grand Rapids, MI 49503 38-2926822 501 (c )(3) 15,000 EDUCATION American Council of Trustees and Alumni 1730 M Street NW Suite 600 Washington, DC 20036 52-1870003 501 (c )(3) 19,491 EDUCATION American Leg1slat1ve Exchange 2900 Crystal Drive 6th Floor A rl1ngton, VA 22202 52-0140979 501 (c )(3) 37,200 EDUCATION Form 990,Schedule I, Part II, Grants and Other Assistance (a) Name and address organIzatIon or government of (b) EI N to Domestic Orqanizations (c) !RC section (d) A mount of cash 1f applicable grant and Domestic (e) Amount of noncash assistance Governments. (f) Method of valuation (book, FMV, appraisal, other) (g) Description of non-cash assistance (h) Purpose of grant or assistance Americans for Prosperity Foundation Rd 1310 N Courthouse Suite 700 A rl1ngton, VA 22201 52-1527294 501 (c )(3) 66,182 EDUCATION America's Future Foundation 1513 16th Street NW Washington, DC 20036 52-1928321 501 (c )(3) 10,450 EDUCATION Atlas Economic Research Foundation 1201 LStreetNW Floor 2 Washington, DC 20005 94-2763845 501 (c )(3) 21,700 EDUCATION Form 990,Schedule (a) Name and address organ1zat1on or government I, Part II, Grants and Other Assistance of (b) EI N to Domestic Organizations (c) !RC section (d) A mount of cash 1f applicable grant and Domestic (e) Amount of noncash assistance Governments. (f) Method of valuation (book, FMV, appraisal, other) (g) Description of non-cash assistance (h) Purpose of grant or assistance Ayn Rand Institute 2121 Alton Parkway Suite 250 Irv1ne,CA 92606 22-2570926 501 (c )(3) 6,200 EDUCATION B111of Rights Institute 200 N Glebe Road Suite 200 A rl1ngton, VA 22203 48-0891418 501 (c )(3) 22,909 EDUCATION Cato Ins t1tute 1000 Massachusetts Avenue NW Washington, DC 20001 23-7432162 501 (c )(3) 21,709 EDUCATION Form 990,Schedule I, Part II, Grants and Other Assistance (a) Name and address organIzatIon or government of (b) EI N (c) !RC section 1f applicable to Domestic (d) Amount Orqanizations of cash grant and Domestic (e) Amount of noncash assistance Governments. (f) Method of valuation (book, FMV, appraisal, other) (g) Description of non-cash assistance (h) Purpose of grant or assistance Center for CompetItIve Pol1t1cs 124 West Street S SuIte201 Alexandria, VA 22314 20-3676886 501 (c )(3) 8,000 EDUCATION Charles Koch Foundation 1320 N Courhouse Road Suite 500 A rl1ngton, VA 22201 48-0918408 501 (c )(3) 10,000 EDUCATION Committee for a Constructive Tomorrow PO Box 65722 Washington, DC 20035 52-1462893 501 (c )(3) 10,500 EDUCATION Form 990,Schedule (a) Name and address organ1zat1on or government I, Part II, Grants and Other Assistance of (b) EIN (c) !RC section 1f applicable Commonwealth FDN for Public Policy A lternat1ves 225 State Street Suite 302 Harns burg, PA 17101 23-24 Com pact for America Educational Foundation 2323 Clear Lake City Blvd Ste 180-190 Houston, TX 77062 Compet1t1ve Enterprise Ins t1tute 1899 L Street NW Floor 12 Washington, DC 20005 73845 to Domestic (d) Amount Orqanizations of cash grant and Domestic (e) Amount of noncash assistance Governments. (f) Method of valuation (book, FMV, appraisal, other) (g) Description of non-cash assistance (h) Purpose of grant or assistance 501 (c )(3) 10,000 EDUCATION 46-5469141 501 (c )(3) 10,000 EDUCATION 52-1351785 501 (c )(3) 5,820 EDUCATION Form 990,Schedule (a) Name and address organIzatIon or government I, Part II, Grants and Other Assistance of (b) EI N to Domestic Orqanizations (c) !RC section (d) A mount of cash 1f applicable grant and Domestic (e) Amount of noncash assistance Governments. (f) Method of valuation (book, FMV, appraisal, other) (g) Description of non-cash assistance (h) Purpose of grant or assistance Daily Caller News Foundation 1050 17th St NW Suite 900 Washington, DC 20036 45-2922471 501 (c )(3) 18,200 EDUCATION Foundation for Economic Education 3 O S Broadway Ave I rvIngton, NY 10533 13-6006960 501 (c )(3) 28,400 EDUCATION Franklin Center for Government 107 S West Street SuIte718 Alexandria, VA 22314 26-4066298 501 (c )(3) 11,600 EDUCATION Form 990,Schedule (a) Name and address organIzatIon or government I, Part II, Grants and Other Assistance of (b) EI N to Domestic Orqanizations (c) !RC section (d) A mount of cash 1f applicable grant and Domestic (e) Amount of noncash assistance Governments. (f) Method of valuation (book, FMV, appraisal, other) (g) Description of non-cash assistance (h) Purpose of grant or assistance Ill1no1s Policy InsItute 190 S Lasalle St Suite 1630 Ch1cago,IL 60603 41-2057028 501 (c )(3) 52,821 EDUCATION Institute for Energy Research 1155 15th Street NW 900 Washington, DC 20005 76-0149778 501 (c )(3) 31,091 EDUCATION Institute for Faith Work and Economics 8400 Westpark Drive Suite 100 Mclean,VA 22102 45-2481867 501 (c )(3) 7,273 EDUCATION Form 990,Schedule (a) Name and address organ1zat1on or government I, Part II, Grants and Other Assistance of (b) EI N to Domestic Orqanizations (c) !RC section (d) A mount of cash 1f applicable grant and Domestic (e) Amount of noncash assistance Governments. (f) Method of valuation (book, FMV, appraisal, other) (g) Description of non-cash assistance (h) Purpose of grant or assistance Institute for Humane Studies 3434 Washington Blvd A rl1ngton, VA 22201 94-1623852 501 (c )(3) 75,200 EDUCATION Institute for Justice 901 N Glebe Road Suite 900 A rl1ngton, VA 22203 52-1744337 501 (c )(3) 6,200 EDUCATION Institute to Reduce Spending Inc PO Box 1031 Alexandria, VA 22313 61-1701005 501 (c )(3) 13,709 EDUCATION Form 990,Schedule I, Part II, Grants and Other Assistance (a) Name and address organ1zat1on or government of (b) EI N to Domestic Orqanizations (c) !RC section (d) A mount of cash 1f applicable grant and Domestic (e) Amount of noncash assistance Governments. (f) Method of valuation (book, FMV, appraisal, other) (g) Description of non-cash assistance (h) Purpose of grant or assistance James Madison Institute 100 N Duval St Tallahassee, FL 32301 59-2811908 501 (c )(3) 20,000 EDUCATION John W Pope C1v1tas Institute 100 S Harrington St 27603 Rale1gh,NC 20-2454741 501 (c )(3) 15,000 EDUCATION Leadership Institute 1101 North Highland A rl1ngton, VA 22201 51-0235174 501 (c )(3) 11,200 EDUCATION Street Form 990,Schedule (a) Name and address organIzatIon or government I, Part II, Grants and Other Assistance of (b) EI N to Domestic Organizations (c) !RC section (d) A mount of cash 1f applicable grant and Domestic (e) Amount of noncash assistance Governments. (f) Method of valuation (book, FMV, appraisal, other) (g) Description of non-cash assistance (h) Purpose of grant or assistance Manhattan Institute for Policy 5 2 Vanderbilt Avenue 3rd Floor New York, NY 10017 13-2912529 501 (c )(3) 24,200 EDUCATION Nat'I R1ghtto Work Legal Defense & Educ FD N 8001 Braddock Road Suite 600 Springfield, VA 22150 59-1588825 501 (c )(3) 9,200 EDUCATION National Taxpayers U nIon Foundation 25 Massachusetts Ave NW Suite 140 Washington, DC 20001 52-1122683 501 (c )(3) 14,000 EDUCATION Form 990,Schedule (a) Name and address organ1zat1on or government I, Part II, Grants and Other Assistance of (b) EI N Nevada Policy Research I nst1tute 7130 Placid Street 89119 Las Vegas,NV 88-0276314 Pac1f1c Legal Foundation 930 G Street Sacramento, CA 95814 94-2197 Reason Foundation 5737 Mesmer Avenue Los Angeles, CA 90230 95-3298239 343 to Domestic Organizations (c) !RC section (d) A mount of cash 1f applicable grant and Domestic (e) Amount of noncash assistance Governments. (f) Method of valuation (book, FMV, appraisal, other) (g) Description of non-cash assistance (h) Purpose of grant or assistance 501 (c )(3) 15,000 EDUCATION 501 (c )(3) 9,000 EDUCATION 501 (c )(3) 10,200 EDUCATION Form 990,Schedule (a) Name and address organ1zat1on or government I, Part II, Grants and Other Assistance of (b) EI N to Domestic Orqanizations (c) !RC section (d) A mount of cash 1f applicable grant and Domestic (e) Amount of noncash assistance Governments. (f) Method of valuation (book, FMV, appraisal, other) (g) Description of non-cash assistance (h) Purpose of grant or assistance Rio Grande Foundation PO Box 40336 A lbuqerque, NM 87196 85-0468446 501 (c )(3) 10,000 EDUCATION State Policy Network 1655 North Fort Meyer Drive Suite 360 A rl1ngton, VA 22209 57-0952531 501 (c )(3) 5,200 EDUCATION Strata 255 S Main St Suite 100 Logan, UT 84321 45-5339959 501 (c )(3) 25,000 EDUCATION Form 990,Schedule (a) Name and address organIzatIon or government I, Part II, Grants and Other Assistance of (b) EI N to Domestic Organizations (c) !RC section (d) A mount of cash 1f applicable grant and Domestic (e) Amount of noncash assistance Governments. (f) Method of valuation (book, FMV, appraisal, other) (g) Description of non-cash assistance (h) Purpose of grant or assistance Students for Liberty 110117thStreetNW Suite 810 Washington, DC 20036 94-3435899 501 (c )(3) 13,800 EDUCATION Sunshine Review DBA State Budget Solutions 3901 Courtland Circle Alexandna,VA 22201 27-1501919 501 (c )(3) 6,400 EDUCATION Tax Foundation 1325 G Street NW Suite 950 Washington, DC 20005 52-1703065 501 (c )(3) 6,200 EDUCATION Form 990,Schedule (a) Name and address organ1zat1on or government I, Part II, Grants and Other Assistance of (b) EI N (c) !RC section 1f applicable to Domestic (d) Amount Orqanizations of cash grant and Domestic (e) Amount of noncash assistance Governments. (f) Method of valuation (book, FMV, appraisal, other) (g) Description of non-cash assistance (h) Purpose of grant or assistance Tech Freedom 110 Maryland Ave NE Washington, DC 20002 27-3567814 501 (c )(3) 13,200 EDUCATION Texas Public Policy Foundation 901 Congress Ave Austin, TX 78701 74-2524057 501 (c )(3) 20,123 EDUCATION The Federalist Society for Law 1776 I Street NW Suite 425 Washington, DC 20036 36-3235550 501 (c )(3) 6,400 EDUCATION Form 990,Schedule (a) Name and address organ1zat1on or government I, Part II, Grants and Other Assistance of (b) EI N (c) !RC section 1f applicable to Domestic (d) Amount Organizations of cash grant and Domestic (e) Amount of noncash assistance Governments. (f) Method of valuation (book, FMV, appraisal, other) (g) Description of non-cash assistance (h) Purpose of grant or assistance 99-0354937 501 (c )(3) 10,000 EDUCATION The John K Maciver Institute 44 East M1ffl1n Street Suite 201 Madison, WI 53703 26-2639114 501 (c )(3) 10,000 EDUCATION V 1ct1ms of C ommun1s m Memorial 300 New Jersey Avenue Suite 900 Washington, DC 20001 52-1920858 501 (c )(3) 11,018 EDUCATION The Grass root Institute Hawa11 Inc 335 Merchant St 3377 Honolulu, HI 96801 of NW Form 990 ,, SC h e d u I e I. Part II, G rants an d Oh t er Assistance (a) Name and address organ1zat1on or government of (b) EI N to Domestic 0 raamzat1ons (c) !RC section (d) A mount of cash 1f applicable grant an d Domestic (e) Amount of noncash assistance G overnments. (f) Method of valuation (book, FMV, appraisal, other) (g) Description of non-cash assistance (h) Purpose of grant or assistance W1scons1n Institute for Law & Liberty Inc 1139 E Knapp Street M 1lwaukee, WI 53202 45-1606079 501 (c )(3) 10,000 EDUCATION Young Americans for Liberty Foundation 3030 Clarendon Blvd Suite 200 A rl1ngton, VA 22201 45-3503672 501 (c )(3) 23 ,ODO EDUCATION efile GRAPHIC rint - DO NOT PROCESS As Filed Data - DLN:93493320044966 Compensation Information Schedule J (Form 990) 0MB Directors, Trustees, Key Employees, and Highest Compensated Employees II>Complete if the organization answered "Yes" on Form 990, Part IV, line 23. II>Attach to Form 990. "" Information about Schedule l (Form 990) and its instructions is at www.irs.gov/form No 1545-0047 For certain Officers, Department of the Treasury Internal Revenue Service Name of the organ1zat1on 2015 990. Open to Public Ins ection Employer identification number CHARLES KOCH INSTITUTE 27-4967732 Questions Regarding Compensation Yes la b 2 1 1 Travel Iv Tax 1demn1f1cat1on and gross-up 1 D1scret1onary First-class or charter travel for companions spending payments account Iv Housing 1 Payments Iv Health or social 1 Personal allowance or residence for business for personal use of personal use residence club dues or 1n1t1at1on fees services (e g, maid, chauffeur, If any of the boxes 1n line la are checked, did the organ1zat1on follow a written policy regarding reimbursement or prov1s1on of all of the expenses described above? If "No," complete Part III chef) payment or to explain lb Did the organ1zat1on require substant1at1on prior to re1mburs1ng or allowing expenses incurred by all directors, trustees, officers, 1nclud1ng the CEO/Executive Director, regarding the items checked 1n line la7 2 No Yes Indicate which, 1f any, of the following the f1l1ng organ1zat1on used to establish the compensation of the organ1zat1on's CEO/Executive Director Check all that apply Do not check any boxes for methods used by a related organ1zat1on to establish compensation of the CEO/Executive Director, but explain 1n Part III 3 1 Compensation I I Independent committee compensation consultant Form 990 of other organ1zat1ons During the year, did any person listed or a related organ1zat1on 4 a severance payment on Form 990, Receive b Part1c1pate 1n, or receive payment from, a supplemental C Part1c1pate 1n, or receive payment from, an equity-based Only 501(c)(3), 501(c)(4), or change-of-control 11st the persons and 501(c)(29) For persons listed on Form 990, Part VII, compensation contingent on the revenues 5 1 Written Iv Iv Compensation Part VII, a If "Yes" to any of lines 4a-c, employment Approval Section or study by the board or compensation A, line la with respect committee to the f1l1ng organ1zat1on payment? nonqual1f1ed retirement compensation and provide the applicable organizations Section of contract survey must complete plan? arrangement? amounts 4a No 4b No 4c No for each item 1n Part III lines 5-9. A, line la, did the organ1zat1on pay or accrue any a The organ1zat1on7 Sa No b Any related Sb No If"Yes," organ1zat1on7 on line Sa or Sb, describe 1n Part III For persons listed on Form 990, Part VII, Section compensation contingent on the net earnings of 6 A, line la, did the organ1zat1on pay or accrue any a The organ1zat1on7 6a No b Any related 6b No If "Yes," organ1zat1on7 on line 6a or 6b, describe 1n Part III 7 For persons listed on Form 990, Part VII, Section payments not described 1n lines 5 and 67 If"Yes," 8 Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract subject to the 1n1t1alcontract exception described 1n Regulations section 53 4958-4(a)(3)7 1n Part III 9 No Check the approp1ate box(es) 1fthe organ1zat1on provided any of the following to or for a person listed on Form 990, Part VII, Section A, line la Complete Part III to provide any relevant 1nformat1on regarding these items A, line la, did the organ1zat1on provide describe 1n Part III If "Yes" on line 8, did the organ1zat1on also follow the rebuttable section 53 4958-6(c)7 For Paperwork Reduction Act Notice, see the Instructions presumption for Form 990. procedure any non-fixed 7 that was If "Yes," describe 8 described Yes No 1n Regulations 9 Cat No 50053T Schedule l (Form 990) 2015 Schedule J (Form 990) •@ff• 2015 Officers, Page Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate For each 1nd1v1dual whose compensation must be reported on Schedule J, report compensation from the organ1zat1on on row (1) and from related 1nstruct1ons, on row (11) Do not 11st any 1nd1v1duals that are not listed on Form 990, Part VII Note. The sum of columns (B)(1)-(111) for each listed 1nd1v1dual must equal the total amount of Form 990, Part VII, Section A, line la, applicable (A) Name and Title (B) Breakdown Base (1) compensation 1 BRIAN HOOKSPRESIDENT (i) (ii) 2 WILLJAMRUGER VICE PRESIDENTRESEARCH/POLJCY (i) (ii) 3 ALJSONFRASER MANAGING DIR RESEARCH/POLJCY (i) (ii) 4 KATHLEENROBERTS VICE PRESIDENT- EXT RELATIONS (i) (ii) 5 TONYA MULLJNS DIRECTORCOMMUNICATIONS & MKTG (i) (ii) 6 SHANNON FOWLER DIRECTOR-HUMAN RESOURCES (i) (ii) 7 DEREK JOHNSON DIRECTOR-EDUC DEVELOPMENT (i) (ii) 192,472 -----------47,142 200,757 -----------0 183,151 -----------0 150,001 -----------0 141,584 -----------0 97,412 -----------0 87,802 -----------22,887 ofW-2 and/or 1099-MISC (1i) Bonus & 1ncent1ve compensation 0 -----------200,000 90,000 -----------0 7,500 -----------0 75,000 -----------0 15,000 -----------0 35,000 -----------0 0 -----------40,000 compensation (111) Other reportable (C) Retirement other deferred compensation and organ1zat1ons, (D) Nontaxable benefits column described 14 7,919 25,178 -----------0 17 -----------0 17 -----------0 17 -----------0 17 -----------0 13 -----------4 1,025 -----------14,875 15,078 -----------0 11,550 -----------0 13,500 -----------0 8,338 -----------0 8,100 -----------0 5,275 -----------3,775 11,894 -----------3,130 15,024 -----------0 15,024 -----------0 564 -----------0 15,024 -----------0 10,288 -----------0 713 -----------188 1n the (D) and (E) amounts (E) Total of columns (B)(1)-(D) compensation ------------ 2 copies 1f add1t1onal space 1s needed. 205,405 ----------- for that 1nd1v1dual (F) Compensation 1n column(B) reported as deferred on prior Form 990 ------------ 273,066 346,037 ----------- ------------ 0 217,242 ----------- ------------ 0 239,082 ----------- ------------ 0 179,963 ----------0 150,817 ----------0 93,803 ----------66,854 ---------------------------------- Schedule l (Form 990) 2015 Schedule J (Form 990) 1zjjiffl Provide 2015 Supplemental Page the 1nformat1on, explanation, I 3 Information or descriptions required for Part I, lines la, lb, 3, 4a, 4b, 4c, Sa, Sb, 6a, 6b, 7, and 8, and for Part II Return Reference Also complete this part for any add1t1onal 1nformat1on Explanation SCHEDULE J, PART I, LINE 1A AN EMPLOYEE RECEIVED A HOUSING ALLOWANCE THAT WAS INCLUDED IN HIS TAXABLE COMPENSATION AN EMPLOYEE RECEIVED A TAX GROSS-UP PAYMENT THAT WAS INCLUDED IN HIS TAXABLE COMPENSATION THE ORGANIZATION PAID SOCIAL CLUB DUES FOR AN EMPLOYEE THE DUES WERE NOT TREATED AS TAXABLE COMPENSATION BECAUSE THE SOCIAL CLUB USE IS FOR BUSINESS USE SCHEDULE J, PART I, LINE 2 THE ORGANIZATION DOES NOT HAVE A POLICY REGARDING PAYMENT OR REIMBURSEMENT BECAUSE THESE WERE ONE TIME PAYMENTS ASSOCIATED WITH RELOCATION SCHEDULE J, PART I, LINE 7 INCENTIVE FINANCIAL COMPENSATION BASED ON EXTRAORDINARY RESULTS OF THE INSTITUTE EFFORTS AND SERVICES PROVIDED OR PROVISION OF ALL THE EXPENSES TO THE ORGANIZATION, NOT BASED ON Schedule l (Form 990) 2015 efile GRAPHIC rint SCHEDULE 0 (Form 990 or 990-EZ) Department of the Treasury Internal Revenue Service - DO NOT PROCESS As Filed Data - DLN:93493320044966 Supplemental Information to Form 990 or 990-EZ Complete to provide information for responses to specific questions on Form 990 or 990-EZ or to provide any additional information. II>Attach to Form 990 or 990-EZ. II>Information about Schedule O (Form 990 or 990-EZ) and its instructions is at www.irs.gov/f orm990. Name of the organ1zat1on 0MB No 1545-0047 2015 Open to Public Inspection Employer identification number CHARLES KOCH INSTITUTE 27-4967732 990 Schedule O, Supplemental Information Return Reference Explanation FORM990, PART VI, SECTIONA, LINE2 CHARLESG KOCH, ELIZABErH B KOCHAND CHARLESCHASE KOCH HAVE A FAMILY RELATIONSHIP VARIOUS OFFICERSAND DIRECTORSHAVE A BUSINESSRELATIONSHIP FORM990, PART VI, SECTIONA, LINE8B THEREARE NO SUCHCOMMITIEES 990 Schedule O, Supplemental Information Return Reference Explanation FORM990, PART VI, SECTION A, LINE9 CHARLESG KOCH, ELIZABErH B KOCH, CHARLESCHASE KOCHAND DUSTINPERRYCAN BE REACHED AT 4111 E 37TH STREEr N, WICHITA,KS 67220 FORM990, PART VI, SECTION B, LINE11B A COPY OF THE INSTITUTESFORM990 WAS SENTTO AND REVIEWEDBY THE INSTITUTESTREASURERA ND SECRErARY IF TIMEALLOWS, THE FORM990 AND ALL REQUIREDSCHEDULESWILL BE PROVIDEDTO THE BOARD OF DIRECTORSPRIORTO FILING 990 Schedule Return Reference O, Supplemental Information Explanation FORM990, PART IN SUMMARY, THE INSTITUTESCONFLICTOF INTERESTFOLICY COVERS PROFOSEDTRANSACTIONSWHERE VI, SECTIONB, INTERESTED PERSONS(IE, BOARD MEMBERSAND OFFICERS)MAY HAVE A FINANCIALINTERESTIN A TRANSACTION LINE12C BEINGCONSIDEREDBY THE BOARD OF DIRECTORSOR A COMMITIEETHEREOFTHE BOARD OR COMMITIEETHEREOF HAS VARIOUS OPTIONSTO ADDRESSTHE PROFOSEDTRANSACTIONAND WHErHER IT PRESENTSA CONFLICTOF INTEREST,INCLUDINGEVA LUATINGTHE FAIRNESSOF THE TRANSACTION,WHErHERTO APFOINTA DISINTERESTED PERSON(S)OR COMMITIEETO EVA LUATE THE TRANSACTION,CONSULTING LEGAL COUNSEL,ErC FORM990, PART WITH RESPECTTO COMPENSATIONFOR THE ORGANIZATION'SOFFICERS,OTHERTHAN THE PRESIDENT,FO VI, SECTIONB, R THE 2015 YEAR THE PRESIDENT A ND HUMAN RESOURCESDIRECTORDErERMINEDTHE COMPENSATIONLEV ELS AND THOSE INDIVIDUALSWERECOMPENSATEDBASED ON COMPARABLEAMOUNTS PAID BY COMPARABLE LINE15A & 15B ORGANIZATIONSFOR COMPARABLESERVICES ALL COMPENSATIONAMOUNTSARE PROVIDEDTO AND REVEIW ED BY THE BOARD OF DIRECTORSTHE PRESIDENT'S COMPENSATIONWAS DErERMINEDAND APPROVEDBY THE BOARD OF DIRECTORSBASED ON COMPARABLEAMOUNTS PAID BY COMPARABLEORGANIZATIONSFOR CO MPARABLESERVICES 990 Schedule O, Supplemental Information Return Reference FORM990, PART VI, SECTIONC, LINE 19 Explanation THE INSTITUTEMAKES DOCUMENTSAVAILABLE IN ACCORDANCEWITH IRS RULES efile GRAPHIC rint - DO NOT PROCESS SCHEDULER (Form 990) As Filed Data - DLN:93493320044966 0MB Related Organizations and Unrelated Partnerships "" Complete if the organization ""Attach Department of the Treasury Internal Revenue Service to Form 990. ""Information 2015 answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37. about Schedule R (Form 990) and its instructions is at www.irs.gov/form Name of the organ1zat1on No 1545-0047 Open to Public Ins ection 990. Employer identification number CHARLES KOCH INSTITUTE 27-4967732 lffif• Identification of Disregarded Entities Complete (a) Name, address, and EIN (1f applicable) of disregarded entity 1f the organ1zat1on answered "Yes" on Form 990, Part IV, line 33. (b) Primary actIvIty (c) (d) Total income Legal dom1c1le (state or foreign country) (e) End-of-year (f) Direct controlling entity assets (1) CK! EVENTS LLC 1320 N COURTHOUSE RD STE 500 ARLJNGTON, VA 22201 27-4967732 SCHOOL EVENTS DE 0 0 CK! (2) WEB MEDIA LLC 1320 N COURTHOUSE RD STE 500 ARLJNGTON, VA 22201 WEB HOSTING DE 0 0 CK! •:r.•·•••Identification of Related or more related tax-exempt Tax-Exempt Organizations Complete orqan1zat1ons dunnq the tax year. (a) Name, address, and EIN of related organization (b) Primary actIvIty 1f the organ1zat1on answered "Yes" on Form 990, Part IV, line 34 because 1t had one (c) Legal dom1c1le (state or foreign country) (d) Exempt Code section (f) Direct controlling entity (e) Public charity status (1f section 50l(c)(3)) (g) Section 512(b) ( 13) controlled entity> Yes (l)CHARLES KOCH FOUNDATION PO BOX 2256 No GRANT MAKING KS 501(C)(3) PF NA No GRANT MAKING KS 501(C)(3) PF NA No GRANT MAKING KS 501(C)(3) PF NA No WICHITA, KS 67201 48-0918408 (2)FRED C & MARY R KOCH FOUNDATION INC PO BOX 2256 WICHITA, KS 67201 48-6113560 (3)KNOWLEDGE AND PROGRESS FUND INC PO BOX 2256 WICHITA, KS 67201 54-1899251 For Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat No 50135Y Schedule R (Form 990) 2015 Schedule R (Form 990) •ffilffl 2015 Page 2 Identification of Related Organizations Taxable as a Partnership Complete 1f the organ1zat1on answered "Yes" on Form 990, Part IV, line 34 because 1t had one or more related organ1zat1ons treated as a partnership during the tax year. (a) Name, address, and EIN of related organization (b) Primary actIvIty (c) Legal dom1c1le (state or foreign country) (d) Direct controlling entity (e) Predominant income( related, unrelated, excluded from tax under sections 512514) (f) Share of total income (g) Share of endof-year assets (j) (h) (i) D1sproprt1onate Code V-UBI General or allocations> amount in managing partner> box 20 of Schedule K-1 ( Form 1065) Yes (1) EFPRP INVESTMENTS LLC INVESTMENTS DE CKF EXCLUDED FROM TAX 1,780,879 218,378,404 Yes Yes No (k) Percentage ownership No -277,265 No 30 551 % 4111 E 37TH STREET NORTH WICHITA, KS 67220 45-5579068 1Wlf4 .. Ident1f1cat1on of Related Organizations Taxable as a Corporation or Trust Complete 1f the organ1zat1on answered " Yes " on Form 990, Part IV, line 34 because 1t had one or more related organ1zat1ons treated as a corporation or trust during the tax year. (a) Name, address, and EIN of related orga nizatIon (b) Primary actIvIty (c) Legal dom1c1le (state or foreign country) (d) Direct controlling entity (e) Type of entity (C corp, S corp, or trust) (f) Sha re of tota I income (g) Share of endof-year assets (h) Percentage ownership (1) Section 512 (b)(13) controlled entity> Yes No Schedule R (Form 990) 2015 Schedule R (Form 990) 2015 Page M:1.ri&+.111 Transactions Note. Complete With Related line 1 1fany entity Organizations 1s listed Complete of (i) interest, a Receipt b Gift, grant, or capital contribution to related C Gift, grant, or capital contribution from related d Loans or loan guarantees (ii)annu1t1es, e Loans or loan guarantees f D1v1dends from related g Sale of assets h Purchase i j k I Exchange by related of assets transactions from a controlled organ1zat1on(s) from related organ1zat1ons listed la . organ1zat1on(s) organ1zat1on(s) organ1zat1on(s) organ1zat1on(s). to related Lease offac1l1t1es, equipment, or other assets from related organ1zat1on(s) Yes No le No lf No lg No lh No orfundra1s1ng organ1zat1on(s) sol1c1tat1ons by related with related No Yes lk organ1zat1on(s) ma1l1ng lists, or other assets with related le ld orga n1zat1on(s) 11 organ1zat1on(s) lm organ1zat1on(s) . No ln Yes lo Yes Sharing p Reimbursement paid to related organ1zat1on(s) for expenses lp No q Reimbursement paid by related organ1zat1on(s) for expenses lq No Other transfer of cash or property to related Other transfer of cash or property from related If the answer to any of the above 1s "Yes," . No No o s of paid employees Yes lj P erforma nc e of s e rv1c es or members h Ip or fu ndra 1sIng sol 1c1tat1ons for related or membership No lb li or other assets No 1n Parts II-IV7 organ1zat1on(s). with related of services with one or more related entity. organ1zat1on(s). n Sharing offac1l1t1es, equipment, 2 or(iv)rent Lease offac1l1t1es, equipment, m Performance Yes organ1zat1on(s) to related of assets (iii)royalt1es, to or for related 1f the organ1zat1on answered "Yes" on Form 990 I Part IV I line 34 I 35b I or 36 1n Parts II, III, or IV ofth1s schedule 1 During the tax year, did the orgran1zat1on engage 1n any of the following 3 organ1zat1on(s) lr . ls organ1zat1on(s) see the 1nstruct1ons for 1nformat1on on who must complete this line, 1nclud1ng covered (a) Name of related organization relat1onsh1ps (b) (c) Transaction Amount involved and transaction No Yes thresholds (d) Method of determ1n1ng amount involved type (a-s) {l)EFPRP INVESTMENTS LLC B 8,500,000 FMV (2)EFPRP INVESTMENTS LLC s 12,500,000 FMV Schedule R (Form 990) 2015 Schedule R (Form 990) •@f?• Page 4 2015 Unrelated Organizations Taxable as a Partnership Complete 1f the organ1zat1on answered "Yes" on Form 990, Part IV, line 37. Provide the following 1nformat1on for each entity taxed as a partnership through which the organ1zat1on conducted more than five percent revenue) that was not a related organ1zat1on See 1nstruct1ons regarding exclusion for certain investment partnerships (a) Name, address, and EIN of entity (b) Primary actIvIty (c) Legal dom1c1le (state or foreign country) (d) Predominant (e) Are all partners income section ( related, unrelated, excluded from tax under sections 512514) 501(c)(3) organ1zat1ons? Yes No (f) Share of total income (g) Share of end-of-year of its act1v1t1es (measured (h) D1sproprt1onate allocations> assets by total assets (1) Code V-UBI amount 1n box 20 of Schedule K-1 (Form 1065) Yes No or gross (k) Percentage ownership (J) General or managing partner> Yes No Schedule R (Form 990) 2015 Schedule R (Form 990) •@l?f• Provide Page 5 2015 Supplemental Information add1t1onal 1nformat1on for responses Return Reference I to questions on Schedule R (see 1nstruct1ons) Explanation Schedule R (Form 990) 2015