CHARLES KOCH INSTITUTE FORM 990 990T TAX YEAR 2017 PUBLIC DISCLOSURE COPY Form IRS e-file Signature Authorization for an Exempt Organization 8879-EO I For calendar year 2017, or fiscal year beginning I Department of the Treasury Internal Revenue Service Name of exempt organization 01/01 , 2017, and ending OMB No. 1545-1878 12/31 , 20 17 À¾µ» Do not send to the IRS. Keep for your records. Go to www.irs.gov/Form8879EO for the latest information. Employer identification number CHARLES KOCH INSTITUTE 27-4967732 Name and title of officer ROBERT HEATON, TREASURER Type of Return and Return Information (Whole Dollars Only) Part I Check the box for the return for which you are using this Form 8879-EO and enter the applicable amount, if any, from the return. If you check the box on line 1a, 2a, 3a, 4a, or 5a, below, and the amount on that line for the return being filed with this form was blank, then leave line 1b, 2b, 3b, 4b, or 5b, whichever is applicable, blank (do not enter -0-). But, if you entered -0- on the return, then enter -0- on the applicable line below. Do not complete more than one line in Part I. 1a 2a 3a 4a 5a I X Form 990 check here Form 990-EZ check here Form 1120-POL check here Form 990-PF check here Form 8868 check here I I I I mmm mmmmmmmmmmm mmmmmmmmmmmmm m mmmmmmmmmmmmmmmmmm b Total revenue, if any (Form 990, Part VIII, column (A), line 12) b Total revenue, if any (Form 990-EZ, line 9) b Total tax (Form 1120-POL, line 22) b Tax based on investment income (Form 990-PF, Part VI, line 5) b Balance Due (Form 8868, line 3c) 55014414. 1b 2b 3b 4b 5b Declaration and Signature Authorization of Officer Part II Under penalties of perjury, I declare that I am an officer of the above organization and that I have examined a copy of the organization's 2017 electronic return and accompanying schedules and statements and to the best of my knowledge and belief, they are true, correct, and complete. I further declare that the amount in Part I above is the amount shown on the copy of the organization's electronic return. I consent to allow my intermediate service provider, transmitter, or electronic return originator (ERO) to send the organization's return to the IRS and to receive from the IRS (a) an acknowledgement of receipt or reason for rejection of the transmission, (b) the reason for any delay in processing the return or refund, and (c) the date of any refund. If applicable, I authorize the U.S. Treasury and its designated Financial Agent to initiate an electronic funds withdrawal (direct debit) entry to the financial institution account indicated in the tax preparation software for payment of the organization's federal taxes owed on this return, and the financial institution to debit the entry to this account. To revoke a payment, I must contact the U.S. Treasury Financial Agent at 1-888-353-4537 no later than 2 business days prior to the payment (settlement) date. I also authorize the financial institutions involved in the processing of the electronic payment of taxes to receive confidential information necessary to answer inquiries and resolve issues related to the payment. I have selected a personal identification number (PIN) as my signature for the organization's electronic return and, if applicable, the organization's consent to electronic funds withdrawal. Officer's PIN: check one box only X I authorize BKD, LLP 4 5 8 9 3 to enter my PIN ERO firm name as my signature Enter five numbers, but do not enter all zeros on the organization's tax year 2017 electronically filed return. If I have indicated within this return that a copy of the return is being filed with a state agency(ies) regulating charities as part of the IRS Fed/State program, I also authorize the aforementioned ERO to enter my PIN on the return's disclosure consent screen. As an officer of the organization, I will enter my PIN as my signature on the organization's tax year 2017 electronically filed return. If I have indicated within this return that a copy of the return is being filed with a state agency(ies) regulating charities as part of the IRS Fed/State program, I will enter my PIN on the return's disclosure consent screen. Officer's signature Part III I Date Certification and Authentication ERO's EFIN/PIN. Enter your six-digit electronic filing identification number (EFIN) followed by your five-digit self-selected PIN. I 11/15/2018 4 3 3 7 2 2 4 4 0 1 6 Do not enter all zeros I certify that the above numeric entry is my PIN, which is my signature on the 2017 electronically filed return for the organization indicated above. I confirm that I am submitting this return in accordance with the requirements of Pub. 4163, Modernized e-File (MeF) Information for Authorized IRS e-file Providers for Business Returns. ERO's signature I Date I ERO Must Retain This Form - See Instructions Do Not Submit This Form To the IRS Unless Requested To Do So For Paperwork Reduction Act Notice, see back of form. Form 8879-EO (2017) JSA 7E1676 1.000 5425DW K922 11/15/2018 10:10:25 A V 17-7.2F 094135 PAGE 2 Return of Organization Exempt From Income Tax 990 Form Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) À¾µ» Do not enter Social Security numbers on this form as it may be made public. Open to Public I I Department of the Treasury Internal Revenue Service Information about Form 990 and its instructions is at www.irs.gov/form990. , 20 D Employer identification number C Name of organization Check if applicable: Inspection , 2017, and ending A For the 2017 calendar year, or tax year beginning B OMB No. 1545-0047 CHARLES KOCH INSTITUTE Address change Doing Business As Name change Number and street (or P.O. box if mail is not delivered to street address) 27-4967732 Initial return 1320 N. COURTHOUSE ROAD, STE 500 Terminated City or town, state or province, country, and ZIP or foreign postal code E Telephone number Room/suite (703 ) 875-1658 G Gross receipts $ 55,014,414. H(a) Is this a group return for Yes X No BRIAN HOOKS subordinates? 1320 N. COURTHOUSE ROAD, STE 500 ARLINGTON, VA 22201 Yes No H(b) Are all subordinates included? If "No," attach a list. (see instructions) X 501(c)(3) Tax-exempt status: I 501(c) ( ) (insert no.) 4947(a)(1) or 527 WWW.CHARLESKOCHINSTITUTE.ORG J Website: H(c) Group exemption number DE K Form of organization: X Corporation Trust Association Other L Year of formation: 2011 M State of legal domicile: Summary Part I 1 Briefly describe the organization's mission or most significant activities: INSPIRED BY A RECOGNITION THAT FREE PEOPLE ARE CAPABLE OF EXTRAORDINARY THINGS, THE CHARLES KOCH INSTITUTE SUPPORTS EDUCATIONAL PROGRAMS AND DIALOGUE TO (SEE SCHEDULE O) Amended return Application pending ARLINGTON, VA 22201 F Name and address of principal officer: J Net Assets or Fund Balances Expenses Revenue Activities & Governance I 2 3 4 5 6 7a b Check this box I I I if the organization discontinued its operations or disposed of more than 25% of its net assets. mmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm Number of voting members of the governing body (Part VI, line 1a) Number of independent voting members of the governing body (Part VI, line 1b) Total number of individuals employed in calendar year 2017 (Part V, line 2a) Total number of volunteers (estimate if necessary) Total unrelated business revenue from Part VIII, column (C), line 12 Net unrelated business taxable income from Form 990-T, line 34 8 9 10 11 12 13 14 15 16 a b 17 18 19 Contributions and grants (Part VIII, line 1h) 20 21 22 Total assets (Part X, line 16) Program service revenue (Part VIII, line 2g) mmmmmmmmmmmmmm mmmmmmmmmmmmmm mmmmm Investment income (Part VIII, column (A), lines 3, 4, and 7d) 6. 1. 207. 0. 2,047,187. 1,757,630. 3 4 5 6 7a 7b Prior Year COPY FOR PUBLIC INSPECTION m m m m m mm mm mm mm mm mm mm mmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmm mmmmmmm m m m m m m m m m m 0.m m m m m m m I mmmmmmmmmmmmmmmm m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm m m m m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) Total revenue - add lines 8 through 11 (must equal Part VIII, column (A), line 12) Grants and similar amounts paid (Part IX, column (A), lines 1-3) Benefits paid to or for members (Part IX, column (A), line 4) Salaries, other compensation, employee benefits (Part IX, column (A), lines 5-10) Professional fundraising fees (Part IX, column (A), line 11e) Current Year 15,106,000. 0. 1,829,348. 62,872. 16,998,220. 1,212,613. 0. 15,162,878. 0. 52,302,300. 0. 655,201. 2,056,913. 55,014,414. 1,426,996. 0. 16,182,583. 0. 9,477,115. 25,852,606. -8,854,386. 10,224,168. 27,833,747. 27,180,667. Total fundraising expenses (Part IX, column (D), line 25) Other expenses (Part IX, column (A), lines 11a-11d, 11f-24e) Total expenses. Add lines 13-17 (must equal Part IX, column (A), line 25) Revenue less expenses. Subtract line 18 from line 12 Total liabilities (Part X, line 26) Net assets or fund balances. Subtract line 21 from line 20 Part II Beginning of Current Year End of Year 304,586,518. 6,213,908. 298,372,610. 336,666,388. 6,860,009. 329,806,379. Signature Block Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge. M M ROBERT HEATON Sign Here 11/15/2018 Signature of officer Date TREASURER Type or print name and title Print/Type preparer's name Paid MICHAEL Preparer Firm's name Use Only Firm's address Preparer's signature J ENGLE BKD, LLP I I Date Check if self-employed P00482834 44-0160260 816-221-6300 X Yes No Form 990 (2017) I mmmmmmmmmmmmmmmmmmmmmmmmm Firm's EIN 1201 WALNUT, SUITE 1700 KANSAS CITY, MO 64106-2246 May the IRS discuss this return with the preparer shown above? (see instructions) PTIN Phone no. For Paperwork Reduction Act Notice, see the separate instructions. JSA 7E1065 1.000 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 094135 PAGE 3 Form 8868 Application for Automatic Extension of Time To File an Exempt Organization Return (Rev. January 2017) Department of the Treasury Internal Revenue Service I I OMB No. 1545-1709 File a separate application for each return. Information about Form 8868 and its instructions is at www.irs.gov/form8868. Electronic filing (e-file). You can electronically file Form 8868 to request a 6-month automatic extension of time to file any of the forms listed below with the exception of Form 8870, Information Return for Transfers Associated W ith Certain Personal Benefit Contracts, for which an extension request must be sent to the IRS in paper format (see instructions). For more details on the electronic filing of this form, visit www.irs.gov/efile, click on Charities & Non-Profits, and click on e-file for Charities and Non-Profits. Automatic 6-Month Extension of Time. Only submit original (no copies needed). All corporations required to file an income tax return other than Form 990-T (including 1120-C filers), partnerships, REMICs, and trusts must use Form 7004 to request an extension of time to file income tax returns. Enter filer's identifying number, see instructions Name of exempt organization or other filer, see instructions. Type or print File by the due date for filing your return. See instructions. Employer identification number (EIN) or CHARLES KOCH INSTITUTE 27-4967732 Number, street, and room or suite no. If a P.O. box, see instructions. Social security number (SSN) 1320 N COURTHOUSE RD STE 500 City, town or post office, state, and ZIP code. For a foreign address, see instructions. ARLINGTON, VA 22201 Enter the Return Code for the return that this application is for (file a separate application for each return) Application Is For Return Code Form 990 or Form 990-EZ Form 990-BL Form 4720 (individual) Form 990-PF Form 990-T (sec. 401(a) or 408(a) trust) Form 990-T (trust other than above) % The books are in the care of I 01 02 03 04 05 06 mmmmmmmmmmmm Application Is For 0 1 Return Code Form 990-T (corporation) Form 1041-A Form 4720 (other than individual) Form 5227 Form 6069 Form 8870 07 08 09 10 11 12 ROBERT HEATON 1320 N COURTHOUSE RD, STE 500 ARLINGTON VA 22201 I I 703 875-1658 Telephone No. Fax No. If the organization does not have an office or place of business in the United States, check this box If this is for a Group Return, enter the organization's four digit Group Exemption Number (GEN) . If this is for the whole group, check this box . If it is for part of the group, check this box and attach a list with the names and EINs of all members the extension is for. 11/15 , 20 18 , to file the exempt organization return 1 I request an automatic 6-month extension of time until for the organization named above. The extension is for the organization’s return for: % % mmmmmmmmmmmmmmmI mmmmmmmI mmmmmmI IX I calendar year 20 17 tax year beginning or , 20 , and ending , 20 . If the tax year entered in line 1 is for less than 12 months, check reason: Initial return Final return Change in accounting period 3 a If this application is for Forms 990-BL, 990-PF, 990-T, 4720, or 6069, enter the tentative tax, less any nonrefundable credits. See instructions. 3a $ b If this application is for Forms 990-PF, 990-T, 4720, or 6069, enter any refundable credits and estimated tax payments made. Include any prior year overpayment allowed as a credit. 3b $ c Balance due. Subtract line 3b from line 3a. Include your payment with this form, if required, by using EFTPS (Electronic Federal Tax Payment System). See instructions. 3c $ 2 0. 0. 0. Caution. If you are going to make an electronic funds withdrawal (direct debit) with this Form 8868, see Form 8453-EO and Form 8879-EO for payment instructions. For Privacy Act and Paperwork Reduction Act Notice, see instructions. Form 8868 (Rev. 1-2017) JSA 7F8054 1.000 5425DW K922 5/9/2018 11:28:16 AM V 17-4.6F 094135 PAGE 2 CHARLES KOCH INSTITUTE 27-4967732 Form 990 (2017) Page Part III 1 Statement of Program Service Accomplishments Check if Schedule O contains a response or note to any line in this Part III Briefly describe the organization's mission: mmmmmmmmmmmmmmmmmmmmmmmm 2 X SEE SCHEDULE O 2 3 4 Did the organization undertake any significant program services during the year which were not listed on the X No prior Form 990 or 990-EZ? Yes If "Yes," describe these new services on Schedule O. Did the organization cease conducting, or make significant changes in how it conducts, any program X No services? Yes If "Yes," describe these changes on Schedule O. Describe the organization'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, if any, for each program service reported. mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 4a (Code: ) (Expenses $ 25,146,677. including grants of $ 1,426,996. ) (Revenue $ 0. ) EDUCATE STUDENTS IN A CLASS ROOM REGARDING THE PRINCIPLES THAT ENABLE INDIVIDUALS TO LIVE THEIR BEST LIVES. 4b (Code: ) (Expenses $ including grants of $ ) (Revenue $ ) 4c (Code: ) (Expenses $ including grants of $ ) (Revenue $ ) 4d Other program services (Describe in Schedule O.) (Expenses $ including grants of $ 25,146,677. 4e Total program service expenses JSA 7E1020 1.000 I ) (Revenue $ 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F ) Form 094135 990 (2017) PAGE 4 CHARLES KOCH INSTITUTE 27-4967732 Form 990 (2017) Part IV Page Yes 1 Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule A Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If "Yes," complete Schedule C, Part III Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part I Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes," complete Schedule D, Part III Did the organization report an amount in Part X, line 21, for escrow or custodial account liability, serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IV Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments? If "Yes," complete Schedule D, Part V If the organization's answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable. Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete Schedule D, Part VI Did the organization report an amount for investments-other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VII Did the organization report an amount for investments-program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIII Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IX mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmm 2 3 4 5 mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 6 mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 7 8 9 mmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmm 10 11 a b c d 3 Checklist of Required Schedules mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmm mmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm m mmmmmmmmmmm mmmmmmmmmmmmm e Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part X f Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part X 1 2 X X X 3 4 No X 5 X 6 X 7 X 8 X 9 X 10 X 11a X 11b X 11c X 11d 11e X X 11f X 12a X 12 a Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete Schedule D, Parts XI and XII b Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional 13 Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E 14 a Did the organization maintain an office, employees, or agents outside of the United States? b Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV 15 Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If "Yes," complete Schedule F, Parts II and IV 16 Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If "Yes," complete Schedule F, Parts III and IV 17 Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I (see instructions) 18 Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II 19 Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III mmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmm mmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 12b 13 14a X X X 14b X 15 X 16 X 17 X 18 X 19 Form X 990 (2017) JSA 7E1021 1.000 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 094135 PAGE 5 CHARLES KOCH INSTITUTE 27-4967732 Form 990 (2017) Part IV 20 a b 21 22 23 Page mmmmmmmmmmmmm mmmmmm mmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmm Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return? Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If "Yes," complete Schedule I, Parts I and II Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If "Yes," complete Schedule I, Parts I and III Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J Did the organization 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 issued after December 31, 2002? If "Yes," answer lines 24b through 24d and complete Schedule K. If "No," go to line 25a Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds? Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year? Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I Did the organization 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 disqualified persons? If "Yes," complete Schedule L, Part II Did the organization 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 member of any of these persons? If "Yes," complete Schedule L, Part III Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions): A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV A family member of a current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? If "Yes," complete Schedule L, Part IV Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1 Did the organization have a controlled entity within the meaning of section 512(b)(13)? If "Yes" to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2 Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 24 a b c d 25 a b mmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmm mmmmmmmmmmmm 27 28 a b c 29 30 31 32 33 34 35 a b 36 37 No X 20a 20b 21 X 22 X 23 X X 24a 24b 24c 24d X 25b X mmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 26 X mmmmmmmmmmmmmmm 27 X 28a X 28b X mmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmm mmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmm m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mmmmm mmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 38 Yes 25a mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 26 4 Checklist of Required Schedules (continued) 28c 29 X X 30 X 31 X 32 X 33 X 34 35a X X 35b X 36 X 37 X 38 Form X 990 (2017) JSA 7E1030 1.000 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 094135 PAGE 6 CHARLES KOCH INSTITUTE 27-4967732 Form 990 (2017) Part V Page mmmmmmmmmmmmmmmmmmmmm 118 mmmmmmmmmm 0. mmmmmmmmm X mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 207 mm X mmmmmmm X mmmmmmmmmmm X mmmmmmmm Yes 1a 1 a Enter the number reported in Box 3 of Form 1096. Enter -0- if not applicable 1b b Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable c Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? 2 a Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax 2a Statements, filed for the calendar year ending with or within the year covered by this return b If at least one is reported on line 2a, did the organization file all required federal employment tax returns? Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file (see instructions) 3 a Did the organization have unrelated business gross income of $1,000 or more during the year? b If "Yes," has it filed a Form 990-T for this year? If "No" to line 3b, provide an explanation in Schedule O 4 a At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? b If "Yes," enter the name of the foreign country: 5a b c 6a b 7 a b c d e f g h 8 9 a b 10 a b 1c 2b 3a 3b 4a X 5a 5b 5c X X 6a X m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm 7a 7b X 7c X 7e 7f 7g 7h X X mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmm mmmmm mm mmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmm mmmmmmmmmm mmmmmmmmmmmmmm mmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmm mmmmmmmmmmmmmmmmmm Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract? Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? Sponsoring organizations maintaining donor advised funds. Did the sponsoring organization make any taxable distributions under section 4966? Did the sponsoring organization make a distribution to a donor, donor advisor, or related person? Section 501(c)(7) organizations. Enter: 10a Initiation fees and capital contributions included on Part VIII, line 12 10b Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities Section 501(c)(12) organizations. Enter: 11a a Gross income from members or shareholders b Gross income from other sources (Do not net amounts due or paid to other sources 11b against amounts due or received from them.) 12 a Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041? 12b b If "Yes," enter the amount of tax-exempt interest received or accrued during the year 13 Section 501(c)(29) qualified nonprofit health insurance issuers. a Is the organization licensed to issue qualified health plans in more than one state? Note. See the instructions for additional information the organization must report on Schedule O. b Enter the amount of reserves the organization is required to maintain by the states in which 13b the organization is licensed to issue qualified health plans 13c c Enter the amount of reserves on hand mmmmmmmmmmmmmmmmmmmm m m m m m m m m m m m m m m m m m m m m m m m m m m m m m mm mm m m m m m m m m m m m mmmmmm 14 a Did the organization receive any payments for indoor tanning services during the tax year? b If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O JSA 7E1040 1.000 No mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm I mmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR). Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction? If "Yes" to line 5a or 5b, did the organization file Form 8886-T? Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? Organizations that may receive deductible contributions under section 170(c). Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? If "Yes," did the organization notify the donor of the value of the goods or services provided? Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? 7d If "Yes," indicate the number of Forms 8282 filed during the year 11 5 Statements Regarding Other IRS Filings and Tax Compliance Check if Schedule O contains a response or note to any line in this Part V 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 6b 8 9a 9b 12a 13a 14a 14b Form 094135 X 990 (2017) PAGE 7 CHARLES KOCH INSTITUTE 27-4967732 Page 6 Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No" Form 990 (2017) Part VI mmmmmmmmmmmmmmmmmmmmmmmm response to line 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions. Check if Schedule O contains a response or note to any line in this Part VI X Section A. Governing Body and Management 1a Enter the number of voting members of the governing body at the end of the tax year mmmmm Yes 1a No 6 If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O. mmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mm mmmmmm mmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 1 1b b Enter the number of voting members included in line 1a, above, who are independent Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? 3 Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors, or trustees, or key employees to a management company or other person? 4 Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? 5 Did the organization become aware during the year of a significant diversion of the organization's assets? 6 Did the organization have members or stockholders? 7a Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? b Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? 8 Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following: a The governing body? b Each committee with authority to act on behalf of the governing body? 9 Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization's mailing address? If "Yes," provide the names and addresses in Schedule O 2 mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmm X 2 3 4 5 6 X X X X 7a X 7b X X 8a 8b X X 9 Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.) mmmmmmmmmmmmmmmmmmmmmmmmmm mmm m mmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmm 10 a Did the organization have local chapters, branches, or affiliates? b If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes? 11 a Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? b Describe in Schedule O the process, if any, used by the organization to review this Form 990. 12 a Did the organization have a written conflict of interest policy? If "No," go to line 13 b Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? c Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe in Schedule O how this was done 13 Did the organization have a written whistleblower policy? 14 Did the organization have a written document retention and destruction policy? 15 Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision? a The organization's CEO, Executive Director, or top management official b Other officers or key employees of the organization If "Yes" to line 15a or 15b, describe the process in Schedule O (see instructions). 16 a Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? b If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization's exempt status with respect to such arrangements? mmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm Section C. Disclosure mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmm IWI, Yes No 10a X 10b 11a X 12a X 12b X 12c 13 14 X X X 15a 15b X X 16a X 16b 17 18 List the states with which a copy of this Form 990 is required to be filed Section 6104 requires an organization to make its Forms 1023 (or 1024 if applicable), 990, and 990-T (Section 501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply. X Own website X Upon request Another's website Other (explain in Schedule O) 19 Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year. State the name, address, and telephone number of the person who possesses the organization's books and records: 20 ROBERT HEATON 1320 N COURTHOUSE RD, STE 500 ARLINGTON, VA 22201 703-875-1658 JSA 7E1042 1.000 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F I Form 094135 990 (2017) PAGE 8 CHARLES KOCH INSTITUTE 27-4967732 Page 7 Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors Form 990 (2017) Part VII Check if Schedule O contains a response or note to any line in this Part VII mmmmmmmmmmmmmmmmmmmmmmmmmmmm Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees 1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization's tax year. % % % % % List all of the organization's current officers, directors, trustees (whether individuals or organizations), regardless of amount of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid. List all of the organization's current key employees, if any. See instructions for definition of "key employee." List the organization's five current highest compensated employees (other than an officer, director, trustee, or key employee) who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the organization and any related organizations. List all of the organization's former officers, key employees, and highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations. List all of the organization's former directors or trustees that received, in the capacity as a former director or trustee of the organization, more than $10,000 of reportable compensation from the organization and any related organizations. List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest compensated employees; and former such persons. Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee. (C) (A) Name and Title Position (B) (D) (E) (F) Reportable compensation from the organization (W-2/1099-MISC) Reportable compensation from related organizations (W-2/1099-MISC) Estimated amount of other compensation from the organization and related organizations 563,565. 0. 31,368. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 40,920. 0. X 0. 0. 0. X 328,813. 0. 30,662. X 0. 0. 0. X 0. 0. 0. X 261,356. 0. 16,460. X 251,789. 0. 31,368. X 202,000. 0. 8,631. X 263,313. 0. X X Former X Highest compensated employee 35.00 11.00 1.00 0. 1.00 1.00 1.00 1.00 1.00 2.00 1.00 1.00 20.00 1.00 49.00 1.00 2.00 1.00 1.00 2.00 50.00 0. 50.00 0. 50.00 0. 50.00 0. Key employee PRESIDENT (2) CHARLES CHASE KOCH DIRECTOR (3) CHARLES G. KOCH CHAIRMAN (4) ELIZABETH B. KOCH DIRECTOR (5) RICHARD FINK VICE CHAIRMAN (6) DALE GIBBENS EXECUTIVE VICE PRESIDENT (7) ARIANNE MASSEY VICE PRESIDENT, TALENT DEV. (8) WILLIAM RUGER VICE PRESIDENT-RESEARCH/POLICY (9) BRIAN MENKES SECRETARY (10) ROBERT HEATON TREASURER (11) KATEY ROBERTS VICE PRESIDENT- CHIEF OF STAFF (12) DEREK JOHNSON DIRECTOR-EDUC. DEVELOPMENT (13) VIKRANT REDDY SENIOR RESEARCH FELLOW (14) ADAM SOHN VICE PRESIDENT Officer (1) BRIAN HOOKS Institutional trustee Individual trustee or director (do not check more than one Average box, unless person is both an hours per week (list any officer and a director/trustee) hours for related organizations below dotted line) Form JSA 7E1041 1.000 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 094135 23,418. 990 (2017) PAGE 9 CHARLES KOCH INSTITUTE 27-4967732 Form 990 (2017) Part VII Page 8 Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued) (A) Name and title (B) (C) Average Position (do not check more than one box, unless person is both an officer and a director/trustee) hours per week (list any hours for Former 50.00 0. Highest compensated employee Key employee ( 15) DANA SANFORD SENIOR DIRECTOR Officer line) Institutional trustee below dotted Individual trustee or director related organizations X (D) (E) Reportable Reportable compensation compensation from from related the organizations organization (W-2/1099-MISC) (W-2/1099-MISC) 215,385. (F) Estimated amount of other compensation from the organization and related organizations 0. 15,838. 1b c d 2 1,870,836. 40,920. Sub-total 215,385. 0. Total from continuation sheets to Part VII, Section A 2,086,221. 40,920. Total (add lines 1b and 1c) Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 7 141,907. 15,838. 157,745. 3 Did the organization list any former officer, director, or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual mmmmmmmmmmmmmmmmmmmmmmmmmm 3 For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If “Yes,” complete Schedule J for such individual 4 m m m m m m m m m m m m m m m m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm I m m m m m m m m m m m m m m m m m m m m m m m m m m m m II I Yes No 4 mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmm X X Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If “Yes,” complete Schedule J for such person 5 Section B. Independent Contractors 1 Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization's tax year. 5 (A) Name and business address (B) Description of services X (C) Compensation ATTACHMENT 1 2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 in compensation from the organization 9 JSA 7E1055 1.000 I 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F Form 094135 990 (2017) PAGE 10 CHARLES KOCH INSTITUTE Statement of Revenue 27-4967732 Form 990 (2017) Part VIII Check if Schedule O contains a response or note to any line in this Part VIII Contributions, Gifts, Grants Program Service Revenue and Other Similar Amounts (A) Total revenue mmmmmmmm mmmmmmmmmm mmmmmmmmm mmmmmmmm mm m mmmmmmmmmmmmmmmmmmI Federated campaigns 1a b Membership dues 1b c Fundraising events 1c d Related organizations 1d e Government grants (contributions) 1e f All other contributions, gifts, grants, 1a 9 mmmmmmmmmmmmmmmmmmmmmmmm (B) Related or exempt function revenue (C) Unrelated business revenue (D) Revenue excluded from tax under sections 512-514 52,302,300. 1f and similar amounts not included above g h Page Noncash contributions included in lines 1a-1f: $ Total. Add lines 1a-1f 52,302,300. Business Code 2a b c d m m m m m m mm mm mm mm mm m m m m m m m I mmmmmmmmmmmmmmmmI m m m m m m m m m m m m m m m m m m m m m m m mm II mmmmmmmm mmm m mm m m m m m m m m m m m m m m m I e f g All other program service revenue Total. Add lines 2a-2f Investment 3 income (including dividends, 0. interest, 655,201. and other similar amounts) 4 5 6a (ii) Personal (i) Securities (ii) Other 0. Gross rents b Less: rental expenses c d Rental income or (loss) Net rental income or (loss) 7a (i) Real 655,201. 0. Income from investment of tax-exempt bond proceeds Royalties Gross amount from sales of 0. assets other than inventory b mmmm m m mm mm mm mm mm m m m m m m m m m m m m m m m Less: cost or other basis and sales expenses Other Revenue c d 8a Gain or (loss) Net gain or (loss) I 0. Gross income from fundraising events (not including $ mmmmmmmmmmm mmmmmmmmmm mmmmmmm I mmmmmmmmmmm mmmmmmmmmm mmmmmmm I mmmmmmmmm mmmmmmmmmmmmmmmmm I of contributions reported on line 1c). See Part IV, line 18 b c 9a b c 10a b c Gross income from gaming activities. See Part IV, line 19 b Gross sales of inventory, returns and allowances PARTNERSHIP INCOME 0. less a 0. Business Code 900099 2,047,187. 2,047,187. _ c _ All other revenue e Total. Add lines 11a-11d Total revenue. See instructions. 12 a b Less: cost of goods sold Net income or (loss) from sales of inventory d JSA 7E1051 1.000 0. b Less: direct expenses Net income or (loss) from gaming activities Miscellaneous Revenue 11a a b Less: direct expenses Net income or (loss) from fundraising events mmmmmmmmmmmmm m m m mm mm mm mm mm mm mm mm mm mm mm mm mm I I 900099 9,726. 9,726. 2,056,913. 55,014,414. 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 2,047,187. 664,927. Form 094135 990 (2017) PAGE 11 CHARLES KOCH INSTITUTE Part IX Statement of Functional Expenses 27-4967732 Form 990 (2017) Page 10 Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A). Check if Schedule O contains a response or note to any line in this Part IX mmmmmmmmmmmmmmmmmmmmmmmm Do not include amounts reported on lines 6b, 7b, 8b, 9b, and 10b of Part VIII. mmmm mmmmmmmmm (A) Total expenses (B) Program service expenses (C) Management and general expenses (D) Fundraising expenses 1 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 2 Grants and other assistance individuals. See Part IV, line 22 to 1,004,925. 1,004,925. 422,071. 422,071. domestic 3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16 mmmmm mmmmmmmmm mmmmmmmmmm 4 Benefits paid to or for members 5 Compensation of current officers, directors, trustees, and key employees 0. 0. 954,408. 858,967. 95,441. 0. 12,281,404. 11,053,264. 1,228,140. 486,442. 1,278,088. 1,182,241. 437,798. 1,150,279. 1,064,017. 48,644. 127,809. 118,224. 48,604. 13,922. 77,874. 6 Compensation not included above, to disqualified mmmmmm mmmmmmmmmmmm persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) 7 Other salaries and wages 8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) mmmmmmmmmmmm mmmmmmmmmmmmmmmmmm m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmm m mmmmmmmmm mmmmmm m m m m m m m m m m m m m m m mm mm mm mm mm mm mmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmm 9 Other employee benefits 10 Payroll taxes Fees for services (non-employees): a Management 11 b Legal c Accounting d Lobbying e Professional fundraising services. See Part IV, line 17 f Investment management fees g Other. 0. 62,526. 77,874. 0. 0. 101,828. 101,828. (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O.) 12 Advertising and promotion 13 Office expenses 14 Information technology 15 Royalties 16 Occupancy 17 Travel 18 Payments of travel or entertainment expenses for any federal, state, or local public officials 19 Conferences, conventions, and meetings 20 Interest 21 Payments to affiliates 22 Depreciation, depletion, and amortization 23 Insurance 24 Other mmmm mmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmm mmmm mmmmmmmmmmmmmmmmmmm expenses. Itemize expenses not 2,702,613. 126,204. 279,577. 545,259. 0. 2,929,284. 1,916,686. 0. 1,153,368. 0. 0. 0. 30,618. 2,440,021. 113,584. 251,619. 490,733. 262,592. 12,620. 27,958. 54,526. 2,636,356. 1,725,017. 292,928. 191,669. 1,153,368. 27,556. 3,062. 245,899. 28,403. 221,309. 25,563. 24,590. 2,840. 24,029. 27,833,747. 21,626. 25,146,677. 2,403. 2,687,070. covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.) a PRINTING/PUBLISHING b AWARDS & INCENTIVES c_ d_ e All other expenses 25 Total functional expenses. Add lines 1 through 24e 26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720) m Im m m m m m 0. JSA 7E1052 1.000 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F Form 094135 990 (2017) PAGE 12 CHARLES KOCH INSTITUTE 27-4967732 Form 990 (2017) Net Assets or Fund Balances Liabilities Assets Part X Page Balance Sheet Check if Schedule O contains a response or note to any line in this Part X mmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmm 1 2 3 4 5 Cash - non-interest-bearing Savings and temporary cash investments Pledges and grants receivable, net Accounts receivable, net Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L 6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions). Complete Part II of Schedule L 27 28 29 m m m m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm (A) Beginning of year (B) End of year 156,607. 46,570,185. 0. 71,689. 1 2 3 4 153,392. 64,701,301. 0. 66,761. 0. 5 0. 0. 0. 0. 3,211,273. 6 7 8 9 0. 0. 0. 3,288,609. mmmmmmmmmm mmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmm mmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm m m m m m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmm mmmm 0. 10c 0. 11 254,576,764. 12 0. 13 0. 14 0. 15 304,586,518. 16 6,213,908. 17 0. 18 0. 19 0. 20 0. 21 267. 0. 268,456,058. 0. 0. 0. 336,666,388. 6,860,009. 0. 0. 0. 0. mmmmmmmmmmmmmm mmmmmmm mmmmmmmmm 0. 22 0. 23 0. 24 0. 0. 0. 0. 25 6,213,908. 26 0. 6,860,009. 298,372,610. 27 0. 28 0. 29 329,806,379. 0. 0. m m m m m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm I mmmmmmmmmmmmmmmmmmmmmmmmmmmmm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm I mmmmmmmmmmmmmmmm mmmmmmmm mmmm m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm Unrestricted net assets Temporarily restricted net assets Permanently restricted net assets Organizations that do not follow SFAS 117 (ASC 958), check here complete lines 30 through 34. 30 31 32 33 34 mmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmm Notes and loans receivable, net Inventories for sale or use Prepaid expenses and deferred charges Land, buildings, and equipment: cost or 67,767. 10a other basis. Complete Part VI of Schedule D 67,500. 10b b Less: accumulated depreciation 11 Investments - publicly traded securities 12 Investments - other securities. See Part IV, line 11 13 Investments - program-related. See Part IV, line 11 14 Intangible assets 15 Other assets. See Part IV, line 11 16 Total assets. Add lines 1 through 15 (must equal line 34) 17 Accounts payable and accrued expenses 18 Grants payable 19 Deferred revenue 20 Tax-exempt bond liabilities 21 Escrow or custodial account liability. Complete Part IV of Schedule D 22 Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons. Complete Part II of Schedule L 23 Secured mortgages and notes payable to unrelated third parties 24 Unsecured notes and loans payable to unrelated third parties 25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D Total liabilities. Add lines 17 through 25 26 X and Organizations that follow SFAS 117 (ASC 958), check here complete lines 27 through 29, and lines 33 and 34. 7 8 9 10 a 11 Capital stock or trust principal, or current funds Paid-in or capital surplus, or land, building, or equipment fund Retained earnings, endowment, accumulated income, or other funds Total net assets or fund balances Total liabilities and net assets/fund balances and 30 31 32 298,372,610. 33 304,586,518. 34 329,806,379. 336,666,388. Form 990 (2017) JSA 7E1053 1.000 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 094135 PAGE 13 CHARLES KOCH INSTITUTE 27-4967732 Form 990 (2017) Part XI 1 2 3 4 5 6 7 8 9 10 Page m m m m m m m m m m m m m m 55,014,414. mmmmmm X mmmmmmmmmmmmmmmmmmmmmmm 27,833,747. mmmmmmmmmmmmmmmmmmmmmmm 27,180,667. mmmmmmmmmmmmmmmmmmmmmmmmmm 298,372,610. mmmmm 6,378,863. mmmmmmmmmmmmmmmmmmmmmmmmmmmmm 0. mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 0. mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm -78,574. mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm -2,047,187. mmmmmmmmmmmmmmmm 329,806,379. mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm Financial Statements and Reporting Check if Schedule O contains a response or note to any line in this Part XII m m m m m m m m m m m m m m m m m m m Total revenue (must equal Part VIII, column (A), line 12) Total expenses (must equal Part IX, column (A), line 25) Revenue less expenses. Subtract line 2 from line 1 Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) Net unrealized gains (losses) on investments Donated services and use of facilities Investment expenses Prior period adjustments Other changes in net assets or fund balances (explain in Schedule O) Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33, column (B)) Part XII 1 2 3 4 5 6 7 8 9 10 Yes 1 12 Reconciliation of Net Assets Check if Schedule O contains a response or note to any line in this Part XI No X Accrual Accounting method used to prepare the Form 990: Cash Other If the organization changed its method of accounting from a prior year or checked "Other," explain in Schedule O. mmmmmmm 2a X mmmmmmmmmmmmmm 2b X 2 a Were the organization's financial statements compiled or reviewed by an independent accountant? If "Yes," check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both: Separate basis Consolidated basis Both consolidated and separate basis b Were the organization's financial statements audited by an independent accountant? If "Yes," check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both: Separate basis Consolidated basis Both consolidated and separate basis c If "Yes" to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant? If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O. 3 a As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133? b If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits. mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 2c 3a X 3b Form 990 (2017) JSA 7E1054 1.000 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 094135 PAGE 14 (Form 990 or 990-EZ) OMB No. 1545-0047 Public Charity Status and Public Support SCHEDULE A Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust. Department of the Treasury Internal Revenue Service I I Attach to Form 990 or Form 990-EZ. Go to www.irs.gov/Form990 for instructions and the latest information. Name of the organization À¾µ» Open to Public Inspection Employer identification number CHARLES KOCH INSTITUTE 27-4967732 Reason for Public Charity Status (All organizations must complete this part.) See instructions. Part I The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.) 1 A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i). 2 X A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990 or 990-EZ).) 3 A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii). 4 A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state: 5 An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.) 6 A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v). 7 An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.) 8 A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.) 9 An agricultural research organization described in section 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land-grant college of agriculture (see instructions). Enter the name, city, and state of the college or university: 10 An organization that normally receives: (1) more than 331/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 331/3 %of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.) 11 An organization organized and operated exclusively to test for public safety. See section 509(a)(4). 12 An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box in lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g. Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B. Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(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 organization(s) (see instructions). You must complete Part IV, Sections A, D, and E. Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V. Check this box if the organization received a written determination 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 Provide the following information about the supported organization(s). a b c d e mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm f g (i) Name of supported organization (ii) EIN (iii) Type of organization (described on lines 1-10 above (see instructions)) (iv) Is the organization listed in your governing document? Yes (v) Amount of monetary support (see instructions) (vi) Amount of other support (see instructions) No (A) (B) (C) (D) (E) Total For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Schedule A (Form 990 or 990-EZ) 2017 JSA 7E1210 1.000 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 094135 PAGE 15 CHARLES KOCH INSTITUTE 27-4967732 Schedule A (Form 990 or 990-EZ) 2017 Page 2 Part II Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.) Section A. Public Support Calendar year (or fiscal year beginning in) I 1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") 2 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf 3 The value of services or facilities furnished by a governmental unit to the organization without charge 4 Total. Add lines 1 through 3 5 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) Public support. Subtract line 5 from line 4 6 (a) 2013 (b) 2014 (c) 2015 (d) 2016 (e) 2017 (f) Total (a) 2013 (b) 2014 (c) 2015 (d) 2016 (e) 2017 (f) Total mmmmmm mmmmmmm mmmmmmm mmmmmmm mmmmmmm Section B. Total Support m m m m m m m m m mIm Calendar year (or fiscal year beginning in) 7 8 Amounts from line 4 Gross income from interest, dividends, payments received on securities loans, rents, royalties, and income from similar sources mmmmmmmmmmmmm 9 Net income from unrelated business activities, whether or not the business is regularly carried on 10 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) mmmmmmmmmm mmmmmmmmmmm mm mmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm I Section C. Computation of Public Support Percentage mmmmmmmmm mmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmm I mmmmmmmmmmmmmmmmmmm I 11 12 Total support. Add lines 7 through 10 13 First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here 12 Gross receipts from related activities, etc. (see instructions) 14 14 Public support percentage for 2017 (line 6, column (f) divided by line 11, column (f)) 15 15 Public support percentage from 2016 Schedule A, Part II, line 14 16a 33 1/3 % support test - 2017. If the organization did not check the box on line 13, and line 14 is 33 1/3 % or more, check this box and stop here. The organization qualifies as a publicly supported organization b 33 1/3 % support test - 2016. If the 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 qualifies as a publicly supported organization 17a 10%-facts-and-circumstances test - 2017. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the 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 qualifies as a publicly supported organization b 10%-facts-and-circumstances test - 2016. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the 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 qualifies as a publicly supported organization 18 Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see instructions % % mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm I mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm I mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm I Schedule A (Form 990 or 990-EZ) 2017 JSA 7E1220 1.000 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 094135 PAGE 16 CHARLES KOCH INSTITUTE 27-4967732 Schedule A (Form 990 or 990-EZ) 2017 Page 3 Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.) Section A. Public Support Part III Calendar year (or fiscal year beginning in) 1 I (a) 2013 (b) 2014 (c) 2015 (d) 2016 (e) 2017 (f) Total (a) 2013 (b) 2014 (c) 2015 (d) 2016 (e) 2017 (f) Total Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") 2 Gross receipts from admissions, merchandise sold or services performed, or facilities mmmmmm m furnished in any activity that is related to the organization's tax-exempt purpose 3 Gross receipts from activities that are not an unrelated trade or business under section 513 4 Tax revenues levied for the mmmmmmmm organization’s benefit and either paid to or expended on its behalf 5 The value of services or facilities mmmmmmm mmmmmmm mmmm furnished by a governmental unit to the organization without charge 6 Total. Add lines 1 through 5 7 a Amounts included on lines 1, 2, and 3 received from disqualified persons b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year mmmmmmmmmmm mmmmmmmmmmmmmmmmm Section B. Total Support m m m m m m m m m m Im 8 c Add lines 7a and 7b Public support. (Subtract line 7c from line 6.) Calendar year (or fiscal year beginning in) 9 Amounts from line 6 10 a Gross income from interest, dividends, payments received on securities loans, rents, royalties, and income from similar sources mmmmmmmmmmmmmmmmm b Unrelated business taxable income (less section 511 mmmmmm mmmmmmmmm taxes) from businesses acquired after June 30, 1975 c Add lines 10a and 10b 11 Net income from unrelated business activities not included in line 10b, 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.) mmmmmmmmmmmmmmmm 12 mmmmmmmmmmm mmmmmmmmmmmmmmmm 13 Total support. (Add lines 9, 10c, 11, 14 First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) and 12.) organization, check this box and stop here m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m mI m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm Section C. Computation of Public Support Percentage 15 Public support percentage for 2017 (line 8, column (f) divided by line 13, column (f)) 15 16 Public support percentage from 2016 Schedule A, Part III, line 15 16 Section D. Computation of Investment Income Percentage mmmmmmmmmm mmmmmmmmmmmmmmmmmmmm 17 Investment income percentage for 2017 (line 10c, column (f) divided by line 13, column (f)) 17 18 Investment income percentage from 2016 Schedule A, Part III, line 17 18 % % % % mI I I 19 a 33 1/3 % support tests - 2017. If the organization did not check the box on line 14, and line 15 is more than 33 1/3 %, and line 17 is not more than 33 1/3 %, check this box and stop here. The organization qualifies as a publicly supported organization b 33 1/3 % support tests - 2016. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3 %, and 20 line 18 is not more than 33 1/3 %, check this box and stop here. The organization qualifies as a publicly supported organization Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions JSA 7E1221 1.000 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F Schedule A (Form 990 or 990-EZ) 2017 094135 PAGE 17 CHARLES KOCH INSTITUTE 27-4967732 Page 4 Supporting Organizations (Complete only if you checked a box in line 12 on Part I. If you checked 12a of Part I, complete Sections A and B. If you checked 12b of Part I, complete Sections A and C. If you checked 12c of Part I, complete Sections A, D, and E. If you checked 12d of Part I, complete Sections A and D, and complete Part V.) Section A. All Supporting Organizations Yes No Schedule A (Form 990 or 990-EZ) 2017 Part IV 1 Are all of the organization's supported organizations listed by name in the organization's governing documents? If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose, describe the designation. If historic and continuing relationship, explain. 1 2 Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2). 2 3a Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer (b) and (c) below. Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination. b 3a 3b Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use. Was any supported organization not organized in the United States ("foreign supported organization")? If "Yes," and if you checked 12a or 12b in Part I, answer (b) and (c) below. Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If "Yes," describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations. 4b c Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If "Yes," explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes. 4c 5a 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 in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document). 5a b Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document? c Substitutions only. Was the substitution the result of an event beyond the organization's control? c 4a b 3c 4a 5b 5c Did the organization provide support (whether in the form of grants or the provision of services or facilities) to 6 anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If "Yes," provide detail in Part VI. 6 7 Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If "Yes," complete Part I of Schedule L (Form 990 or 990-EZ). 7 8 Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7? If "Yes," complete Part I of Schedule L (Form 990 or 990-EZ). Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If "Yes," provide detail in Part VI. 9a b c 10 a b Did one or more disqualified persons (as defined in line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If "Yes," provide detail in Part VI. Did a disqualified person (as defined in line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If "Yes," provide detail in Part VI. Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If "Yes," answer 10b below. Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings.) 8 9a 9b 9c 10a 10b Schedule A (Form 990 or 990-EZ) 2017 JSA 7E1229 1.000 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 094135 PAGE 18 CHARLES KOCH INSTITUTE 27-4967732 Schedule A (Form 990 or 990-EZ) 2017 Part IV Page 5 Supporting Organizations (continued) Yes No 11 a b c Has the organization accepted a gift or contribution from any of the following persons? A person who directly or indirectly controls, either alone or together with persons described in (b) and (c) below, the governing body of a supported organization? A family member of a person described in (a) above? A 35% controlled entity of a person described in (a) or (b) above? If “Yes” to a, b, or c, provide detail in Part VI. 11a 11b 11c Section B. Type I Supporting Organizations Yes No 1 Did the directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization's directors or trustees at all times during the tax year? If "No," describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization's activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year. 1 2 Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If "Yes," explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised, or controlled the supporting organization. 2 Section C. Type II Supporting Organizations Yes No Were a majority of the organization's directors or trustees during the tax year also a majority of the directors or trustees of each of the organization's supported organization(s)? If "No," describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s). 1 1 Section D. All Type III Supporting Organizations Yes No 1 Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization's tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization's governing documents in effect on the date of notification, to the extent not previously provided? 1 2 Were any of the organization's officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s). 2 3 By reason of the relationship described in (2), did the organization's supported organizations have a significant voice in the organization's investment policies and in directing the use of the organization's income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization's supported organizations played in this regard. 3 Section E. Type III Functionally Integrated Supporting Organizations 1 a b c 2 a b 3 a b Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions). The organization satisfied the Activities Test. Complete line 2 below. The organization is the parent of each of its supported organizations. Complete line 3 below. The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions). Yes No Activities Test. Answer (a) and (b) below. Did substantially all of the organization's activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities. 2a Did the activities described in (a) constitute activities that, but for the organization's involvement, one or more of the organization's supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization's position that its supported organization(s) would have engaged in these activities but for the organization's involvement. 2b Parent of Supported Organizations. Answer (a) and (b) below. Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations? Provide details in Part VI. Did the organization exercise a substantial degree of direction over the policies, programs, and activities of each of its supported organizations? If "Yes," describe in Part VI the role played by the organization in this regard. 3a 3b Schedule A (Form 990 or 990-EZ) 2017 JSA 7E1230 1.000 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 094135 PAGE 19 CHARLES KOCH INSTITUTE 27-4967732 Schedule A (Form 990 or 990-EZ) 2017 Part V Page 6 Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations 1 Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E. (B) Current Year Section A - Adjusted Net Income (A) Prior Year (optional) 1 Net short-term capital gain 1 2 Recoveries of prior-year distributions 2 3 Other gross income (see instructions) 3 4 Add lines 1 through 3. 4 5 Depreciation 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 instructions) 7 Other expenses (see instructions) 8 Adjusted Net Income (subtract lines 5, 6, and 7 from line 4). 6 7 8 Section B - Minimum Asset Amount 1 Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): a Average monthly value of securities b Average monthly cash balances c Fair market value of other non-exempt-use assets d Total (add lines 1a, 1b, and 1c) e Discount claimed for blockage or other factors (explain in detail in Part VI): 2 Acquisition indebtedness applicable to non-exempt-use assets 3 Subtract line 2 from line 1d. 4 Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). 5 Net value of non-exempt-use assets (subtract line 4 from line 3) 6 Multiply line 5 by .035. 7 Recoveries of prior-year distributions 8 Minimum Asset Amount (add line 7 to line 6) (A) Prior Year (B) Current Year (optional) 1a 1b 1c 1d 2 3 4 5 6 7 8 Current Year Section C - Distributable Amount Adjusted net income for prior year (from Section A, line 8, Column A) 1 Enter 85% of line 1. 2 Minimum asset amount for prior year (from Section B, line 8, Column A) 3 Enter greater of line 2 or line 3. 4 Income tax imposed in prior year 5 6 Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions). 6 7 Check here if the current year is the organization's first as a non-functionally integrated Type III supporting organization (see instructions). 1 2 3 4 5 Schedule A (Form 990 or 990-EZ) 2017 JSA 7E1231 2.000 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 094135 PAGE 20 CHARLES KOCH INSTITUTE 27-4967732 Schedule A (Form 990 or 990-EZ) 2017 Part V Page 7 Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations (continued) Section D - Distributions 1 Amounts paid to supported organizations to accomplish exempt purposes 2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity 3 Administrative expenses paid to accomplish exempt purposes of supported organizations 4 Amounts paid to acquire exempt-use assets 5 Qualified set-aside amounts (prior IRS approval required) 6 Other distributions (describe in Part VI). See instructions. 7 Total annual distributions. Add lines 1 through 6. 8 Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions. 9 Distributable amount for 2017 from Section C, line 6 10 Line 8 amount divided by Line 9 amount Section E - Distribution Allocations (see instructions) (i) Excess Distributions Current Year (ii) Underdistributions Pre-2017 (iii) Distributable Amount for 2017 Distributable amount for 2017 from Section C, line 6 Underdistributions, if any, for years prior to 2017 (reasonable cause required-explain in Part VI). See instructions. Excess distributions carryover, if any, to 2017 1 2 3 a b c d e f g h i j 4 a b c 5 6 7 8 a b c d e mmmmmmm mmmmmmm mmmmmmm mmmmmmm From 2013 From 2014 From 2015 From 2016 Total of lines 3a through e Applied to underdistributions of prior years Applied to 2017 distributable amount Carryover from 2012 not applied (see instructions) Remainder. Subtract lines 3g, 3h, and 3i from 3f. Distributions for 2017 from Section D, line 7: $ Applied to underdistributions of prior years Applied to 2017 distributable amount Remainder. Subtract lines 4a and 4b from 4. Remaining underdistributions for years prior to 2017, if any. Subtract lines 3g and 4a from line 2. For result greater than zero, explain in Part VI. See instructions. Remaining underdistributions for 2017. Subtract lines 3h and 4b from line 1. For result greater than zero, explain in Part VI. See instructions. Excess distributions carryover to 2018. Add lines 3j and 4c. Breakdown of line 7: Excess from 2013 Excess from 2014 Excess from 2015 Excess from 2016 Excess from 2017 mmmm mmmm mmmm mmmm mmmm Schedule A (Form 990 or 990-EZ) 2017 JSA 7E1232 1.000 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 094135 PAGE 21 CHARLES KOCH INSTITUTE 27-4967732 Schedule A (Form 990 or 990-EZ) 2017 Part VI 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, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; 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 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; 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 additional information. (See instructions.) Schedule A (Form 990 or 990-EZ) 2017 JSA 7E1225 1.000 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 094135 PAGE 22 Political Campaign and Lobbying Activities SCHEDULE C OMB No. 1545-0047 (Form 990 or 990-EZ) Department of the Treasury Internal Revenue Service % % % % % % I À¾µ» For Organizations Exempt From Income Tax Under section 501(c) and section 527 I Complete if the organization is described below. Attach to Form 990 or Form 990-EZ. Go to www.irs.gov/Form990 for instructions and the latest information. I Open to Public Inspection If the organization answered "Yes," on Form 990, Part IV, line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C. Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B. Section 527 organizations: Complete Part I-A only. If the organization answered "Yes," on Form 990, Part IV, line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part II-A. Do not complete Part II-B. Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A. If the organization answered "Yes," on Form 990, Part IV, line 5 (Proxy Tax) (see separate instructions) or Form 990-EZ, Part V, line 35c (Proxy Tax) (see separate instructions), then Section 501(c)(4), (5), or (6) organizations: Complete Part III. Name of organization Employer identification number CHARLES KOCH INSTITUTE 27-4967732 Complete if the organization is exempt under section 501(c) or is a section 527 organization. Part I-A 1 2 3 Provide a description of the organization's direct and indirect political campaign activities in Part IV. (see instructions for definition of "political campaign activities") Political campaign activity expenditures (see instructions) $ Volunteer hours for political campaign activities (see instructions) m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm Im Part I-B 1 2 3 4a b Complete if the organization is exempt under section 501(c)(3). mmmmmm I mm m m m m m m m m Im m m m m m m m mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm Enter the amount of any excise tax incurred by the organization under section 4955 Enter the amount of any excise tax incurred by organization managers under section 4955 If the organization incurred a section 4955 tax, did it file Form 4720 for this year? Was a correction made? If "Yes," describe in Part IV. Part I-C $ $ Yes No Yes No Complete if the organization is exempt under section 501(c), except section 501(c)(3). mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm I mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm I mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm I mmmmmmmmmmmmmmmmmmmmmmmmmmmm 1 Enter the amount directly expended by the filing organization for section 527 exempt function activities $ 2 Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities $ 3 Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b $ Did the filing organization file Form 1120-POL for this year? Yes No Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing organization made payments. For each organization listed, enter the amount paid from the filing organization's funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV. 4 5 (a) Name (b) Address (c) EIN (d) Amount paid from filing organization's funds. If none, enter -0-. (e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-. (1) (2) (3) (4) (5) (6) For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Schedule C (Form 990 or 990-EZ) 2017 JSA 7E1264 1.000 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 094135 PAGE 27 CHARLES KOCH INSTITUTE 27-4967732 Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)). X if the filing organization belongs to an affiliated group (and list in Part IV each affiliated group member's name, Schedule C (Form 990 or 990-EZ) 2017 Part II-A I Check I A Check B 1a b c d e f Page 2 address, EIN, expenses, and share of excess lobbying expenditures). if the filing organization checked box A and "limited control" provisions apply. Limits on Lobbying Expenditures (a) Filing (The term "expenditures" means amounts paid or incurred.) organization's totals mmmmm m m m m m m m m m m m m m m m m mm mm mm mm mm mmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmm Total lobbying expenditures to influence public opinion (grass roots lobbying) Total lobbying expenditures to influence a legislative body (direct lobbying) Total lobbying expenditures (add lines 1a and 1b) Other exempt purpose expenditures Total exempt purpose expenditures (add lines 1c and 1d) Lobbying nontaxable amount. Enter the amount from the following table in both columns. (b) Affiliated group totals 27,833,747. 27,833,747. 15,507,543. 15,507,543. 1,000,000. 925,377. If the amount on line 1e, column (a) or (b) is: The lobbying nontaxable amount is: g h i j Not over $500,000 20% of the amount on line 1e. Over $500,000 but not over $1,000,000 $100,000 plus 15% of the excess over $500,000. Over $1,000,000 but not over $1,500,000 $175,000 plus 10% of the excess over $1,000,000. Over $1,500,000 but not over $17,000,000 $225,000 plus 5% of the excess over $1,500,000. Over $17,000,000 $1,000,000. mmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 250,000. 231,344. Grassroots nontaxable amount (enter 25% of line 1f) 0. 0. Subtract line 1g from line 1a. If zero or less, enter -00. 0. Subtract line 1f from line 1c. If zero or less, enter -0If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting section 4911 tax for this year? Yes No 4-Year Averaging Period Under section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the separate instructions for lines 2a through 2f.) Lobbying Expenditures During 4-Year Averaging Period Calendar year (or fiscal year beginning in) (a) 2014 (b) 2015 2a Lobbying nontaxable amount (c) 2016 1,000,000. (d) 2017 1,000,000. (e) Total 2,000,000. b Lobbying ceiling amount 3,000,000. (150% of line 2a, column (e)) c Total lobbying expenditures d Grassroots nontaxable amount 250,000. 250,000. 500,000. e Grassroots ceiling amount 750,000. (150% of line 2d, column (e)) f Grassroots lobbying expenditures Schedule C (Form 990 or 990-EZ) 2017 JSA 7E1265 1.000 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 094135 PAGE 28 CHARLES KOCH INSTITUTE 27-4967732 Page Schedule C (Form 990 or 990-EZ) 2017 Part II-B For each "Yes," response on lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity. 1 a b c d e f g h i j 2a b c d (a) Yes (b) No mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m mm mmmmmmmmmmmmmmmmmmmmmmmmmmm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mmmmmm mmmm m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mmm mmmmmmmmmmmmmmmmm m m m mm mm Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6). mmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmm Were substantially all (90% or more) dues received nondeductible by members? Did the organization make only in-house lobbying expenditures of $2,000 or less? Did the organization agree to carry over lobbying and political campaign activity expenditures from the prior year? Part III-B mmmmmmmmmmmmmmmmmmmmmmmmmmmm Dues, assessments and similar amounts from members 2 Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political expenses for w hich the section 527(f) tax was paid). Current year Carryover from last year Total Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? Taxable amount of lobbying and political expenditures (see instructions) a b c 5 mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmm m m m m m m m m m m m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm Part IV Yes No 1 2 3 Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered "No," OR (b) Part III-A, line 3, is answered "Yes." 1 3 4 Amount During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of: Volunteers? Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? Media advertisements? Mailings to members, legislators, or the public? Publications, or published or broadcast statements? Grants to other organizations for lobbying purposes? Direct contact with legislators, their staffs, government officials, or a legislative body? Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? Other activities? Total. Add lines 1c through 1i Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? If "Yes," enter the amount of any tax incurred under section 4912 If "Yes," enter the amount of any tax incurred by organization managers under section 4912 If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? Part III-A 1 2 3 3 Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)). 1 2a 2b 2c 3 4 5 Supplemental Information Provide the descriptions required for Part I-A, line 1; Part I-B, line 4; Part I-C, line 5; Part II-A (affiliated group list); Part II-A, lines 1 and 2 (see instructions); and Part II-B, line 1. Also, complete this part for any additional information. SEE PAGE 4 Schedule C (Form 990 or 990-EZ) 2017 JSA 7E1266 1.000 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 094135 PAGE 29 CHARLES KOCH INSTITUTE 27-4967732 Schedule C (Form 990 or 990-EZ) 2017 Part IV Page 4 Supplemental Information (continued) SCHEDULE C, PART II-A AFFILIATED GROUP MEMBER NAME: STAND TOGETHER, INC. ADDRESS: 1320 N COURTHOUSE RD, STE 220, ARLINGTON, VA 22201 LOBBYING EXPENSES: NONE TOTAL EXPENSES: $15,507,543 STAND TOGETHER, INC. HAS NOT MADE A 501(H) ELECTION. Schedule C (Form 990 or 990-EZ) 2017 JSA 7E1500 1.000 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 094135 PAGE 30 SCHEDULE D (Form 990) Department of the Treasury Internal Revenue Service Name of the organization OMB No. 1545-0047 Supplemental Financial Statements I I Complete if the organization answered "Yes" on Form 990, Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b. À¾µ» Attach to Form 990. Go to www.irs.gov/Form990 for instructions and the latest information. Open to Public Inspection I Employer identification number CHARLES KOCH INSTITUTE 27-4967732 Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Part I Complete if the organization answered "Yes" on Form 990, Part IV, line 6. mmmmmmmmmmm mm mmmmmmmmmm (a) Donor advised funds (b) Funds and other accounts Total number at end of year Aggregate value of contributions to (during year) Aggregate value of grants from (during year) Aggregate value at end of year Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization's property, subject to the organization's exclusive legal control? 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 impermissible private benefit? 1 2 3 4 5 6 Part II 1 2 a b c d 3 mmmmmmmmmmm Yes No mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm Yes No Conservation Easements. Complete if the organization answered "Yes" on Form 990, Part IV, line 7. Purpose(s) of conservation easements held by the organization (check all that apply). Preservation of land for public use (e.g., recreation or education) Preservation of a historically important land area Protection of natural habitat Preservation of a certified historic structure Preservation of open space Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation Held at the End of the Tax Year easement on the last day of the tax year. 2a Total number of conservation easements 2b Total acreage restricted by conservation easements 2c Number of conservation easements on a certified historic structure included in (a) Number of conservation easements included in (c) acquired after 7/25/06, and not on a 2d historic structure listed in the National Register Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the tax year Number of states where property subject to conservation easement is located Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? Yes No mmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmm mmmmm mmmmmmmmmmmmmmmmmmmmmmmm I 4 5 I mmmmmmmmmmmmmmmmmmmmmm 6 Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year 7 Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year 8 Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? Yes In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and balance sheet, and include, if applicable, the text of the footnote to the organization's financial statements that describes the organization's accounting for conservation easements. I I 9 $ Part III 1a b 2 a b mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm No Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets. Complete if the organization answered "Yes" on Form 990, Part IV, line 8. 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 similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items. 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 similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items: (i) Revenue included on Form 990, Part VIII, line 1 $ (ii) Assets included in Form 990, Part X $ If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the following amounts required to be reported under SFAS 116 (ASC 958) relating to these items: Revenue included on Form 990, Part VIII, line 1 $ Assets included in Form 990, Part X $ mmmmmmmmmmmmmmmmmmmmmmmmmmmmmm m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m II m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm II For Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule D (Form 990) 2017 JSA 7E1268 2.000 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 094135 PAGE 31 CHARLES KOCH INSTITUTE 27-4967732 Schedule D (Form 990) 2017 Part III Page 2 Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued) Using the organization's acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply): a Public exhibition d Loan or exchange programs b Scholarly research e Other c Preservation for future generations 4 Provide a description of the organization's collections and explain how they further the organization's exempt purpose in Part XIII. 5 During the year, did the organization solicit or receive donations of art, historical treasures, or other similar assets to be sold to raise funds rather than to be maintained as part of the organization's collection? Yes No 3 mmmmmm Part IV Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21. 1 a Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not included on Form 990, Part X? b If "Yes," explain the arrangement in Part XIII and complete the following table: Amount c Beginning balance 1c d Additions during the year 1d e Distributions during the year 1e f Ending balance 1f 2 a Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? b If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided on Part XIII mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm Yes No Yes No mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm Part V mmmmmmmmmm Endowment Funds. Complete if the organization answered “Yes” on Form 990, Part IV, line 10. (a) Current year mmmm mmmmmmmmmmm mmmmmmmmmmmmm mmmmmm mmmmmmmmmmm mmmmm mmmmmmmm (b) Prior year (c) Two years back (d) Three years back 1 a Beginning of year balance b Contributions c Net investment earnings, gains, and losses d Grants or scholarships e Other expenditures for facilities and programs f Administrative expenses g End of year balance 2 Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as: a Board designated or quasi-endowment % b Permanent endowment % c Temporarily restricted endowment % The percentages on lines 2a, 2b, and 2c should equal 100%. 3 a Are there endowment funds not in the possession of the organization that are held and administered for the organization by: (i) unrelated organizations (ii) related organizations b If "Yes" on line 3a(ii), are the related organizations listed as required on Schedule R? 4 Describe in Part XIII the intended uses of the organization's endowment funds. I I I mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmm Part VI Yes No 3a(i) 3a(ii) 3b Land, Buildings, and Equipment. Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10. Description of property mmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmm mmmmmmmmmm mmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmm (a) Cost or other basis (b) Cost or other basis (c) Accumulated (investment) (other) depreciation Land Buildings Leasehold improvements 67,767. Equipment Other Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10c.) 1a b c d e (e) Four years back 67,500. m m m m m m mI (d) Book value 267. 267. Schedule D (Form 990) 2017 JSA 7E1269 1.000 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 094135 PAGE 32 CHARLES KOCH INSTITUTE 27-4967732 Schedule D (Form 990) 2017 Part VII Page (a) Description of security or category (including name of security) (b) Book value mmmmmmmmmmmmmmmmm mmmmmmmmmmmmm (1) Financial derivatives (2) Closely-held equity interests (3) Other (A) DOMESTIC PASSIVE INV. PTNRSHIP (B) (C) (D) (E) (F) (G) (H) 268,456,058. FMV I (a) Description of investment (1) (2) (3) (4) (5) (6) (7) (8) (9) Total. (Column (b) must equal Form 990, Part X, col. (B) line 13.) Part IX (c) Method of valuation: Cost or end-of-year market value 268,456,058. Investments - Program Related. Complete if the organization answered "Yes" on Form 990, Part IV, line 11c. See Form 990, Part X, line 13. Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.) Part VIII (b) Book value (c) Method of valuation: Cost or end-of-year market value I Other Assets. Complete if the organization answered "Yes" on Form 990, Part IV, line 11d. See Form 990, Part X, line 15. (a) Description (1) (2) (3) (4) (5) (6) (7) (8) (9) Total. (Column (b) must equal Form 990, Part X, col. (B) line 15.) Part X (b) Book value mmmmmmmmmmmmmmmmmmmmmmmmmm I Other Liabilities. Complete if the organization answered "Yes" on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25. (a) Description of liability 1. 3 Investments - Other Securities. Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12. (1) Federal income taxes (2) (3) (4) (5) (6) (7) (8) (9) Total. (Column (b) must equal Form 990, Part X, col. (B) line 25.) (b) Book value I 2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII JSA 7E1270 1.000 Schedule D (Form 990) 2017 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 094135 PAGE 33 CHARLES KOCH INSTITUTE 27-4967732 Schedule D (Form 990) 2017 Part XI 1 2 a b c d e 3 4 a b c 5 mmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmm m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm Total revenue, gains, and other support per audited financial statements Amounts included on line 1 but not on Form 990, Part VIII, line 12: Net unrealized gains (losses) on investments Donated services and use of facilities Recoveries of prior year grants Other (Describe in Part XIII.) Add lines 2a through 2d Subtract line 2e from line 1 Amounts included on Form 990, Part VIII, line 12, but not on line 1: Investment expenses not included on Form 990, Part VIII, line 7b Other (Describe in Part XIII.) Add lines 4a and 4b Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) Part XII 1 2 a b c d e 3 4 a b c 5 Page 1 2a 2b 2c 2d 2e 3 4a 4b 4c 5 Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered "Yes" on Form 990, Part IV, line 12a. mmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmm m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm Total expenses and losses per audited financial statements Amounts included on line 1 but not on Form 990, Part IX, line 25: Donated services and use of facilities Prior year adjustments Other losses Other (Describe in Part XIII.) Add lines 2a through 2d Subtract line 2e from line 1 Amounts included on Form 990, Part IX, line 25, but not on line 1: Investment expenses not included on Form 990, Part VIII, line 7b Other (Describe in Part XIII.) Add lines 4a and 4b Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) Part XIII 4 Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered "Yes" on Form 990, Part IV, line 12a. 1 2a 2b 2c 2d 2e 3 4a 4b 4c 5 Supplemental Information. Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part IV, lines 1b 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 any additional information. SCHEDULE D, PART X, LINE 2 MANAGEMENT HAS EVALUATED THE INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. Schedule D (Form 990) 2017 JSA 7E1271 1.000 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 094135 PAGE 34 CHARLES KOCH INSTITUTE Supplemental Information (continued) 27-4967732 Schedule D (Form 990) 2017 Part XIII Page 5 Schedule D (Form 990) 2017 JSA 7E1226 1.000 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 094135 PAGE 35 SCHEDULE E (Form 990 or 990-EZ) I I OMB No. 1545-0047 Schools Complete if the organization answered "Yes" on Form 990, Part IV, line 13, or Form 990-EZ, Part VI, line 48. Attach to Form 990 or Form 990-EZ. Go to www.irs.gov/Form990 for the latest information. Department of the Treasury Internal Revenue Service I Name of the organization À¾µ» Open to Public Inspection Employer identification number CHARLES KOCH INSTITUTE Part I 27-4967732 YES Does the organization have a racially nondiscriminatory policy toward students by statement in its charter, bylaws, other governing instrument, or in a resolution of its governing body? Does the organization include a statement of its racially nondiscriminatory policy toward students in all its brochures, catalogues, and other written communications with the public dealing with student admissions, programs, and scholarships? Has the organization publicized its racially nondiscriminatory policy through newspaper or broadcast media during the period of solicitation for students, or during the registration period if it has no solicitation program, in a way that makes the policy known to all parts of the general community it serves? If "Yes," please describe. If "No," please explain. If you need more space, use Part II 1 2 3 mmmmmmmmmmmmmmmmmmmmm 1 X mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 2 X mmmmmmmmmmmmmmmmmmmmmmmmmm 3 X 4a X 4b X 4c 4d X NO SEE SUPPLEMENTAL PAGE 4 Does the organization maintain the following? a Records indicating the racial composition of the student body, faculty, and administrative staff? b Records documenting that scholarships and other financial assistance are awarded on a racially nondiscriminatory basis? c Copies of all catalogues, brochures, announcements, and other written communications to the public dealing with student admissions, programs, and scholarships? d Copies of all material used by the organization or on its behalf to solicit contributions? mmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmm X If you answered "No" to any of the above, please explain. If you need more space, use Part II. SEE SUPPLEMENTAL PAGE 5 Does the organization discriminate by race in any way with respect to: a Students' rights or privileges? 5a X b Admissions policies? 5b X c Employment of faculty or administrative staff? 5c X d Scholarships or other financial assistance? 5d X e Educational policies? 5e X 5f X g Athletic programs? 5g X h Other extracurricular activities? If you answered "Yes" to any of the above, please explain. If you need more space, use Part II. 5h X 6a 6b X X f Use of facilities? mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmm 6 a Does the organization receive any financial aid or assistance from a governmental agency? b Has the organization's right to such aid ever been revoked or suspended? If you answered "Yes" on either line 6a or line 6b, explain on Part II. 7 Does the organization certify that it has complied with the applicable requirements of sections 4.01 through 4.05 of Rev. Proc. 75-50, 1975-2 C.B. 587, covering racial nondiscrimination? If "No," explain on Part II mmmmmm For Paperwork Reduction Act Notice, see the Instructions for Form 990 or Form 990-EZ. 7 X Schedule E (Form 990 or 990-EZ) 2017 JSA 7E1273 1.000 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 094135 PAGE 36 CHARLES KOCH INSTITUTE 27-4967732 Schedule E (Form 990 or 990-EZ) (2017) Part II Page 2 Supplemental Information. Provide the explanations required by Part I, lines 3, 4d, 5h, 6b, and 7, as applicable. Also provide any other additional information (see instructions). SCHEDULE E, PART I, LINE 3 THE ORGANIZATION HAS PUBLISHED ITS RACIAL NONDISCRIMINATORY POLICY IN THE WASHINGTON TIMES. SCHEDULE E, PART I, LINE 4D THE ORGANIZATION DOES NOT SOLICIT CONTRIBUTIONS. Schedule E (Form 990 or 990-EZ) (2017) JSA 7E1501 1.000 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 094135 PAGE 37 Grants and Other Assistance to Organizations, Governments, and Individuals in the United States SCHEDULE I (Form 990) Department of the Treasury Internal Revenue Service I I Open to Public Inspection Employer identification number CHARLES KOCH INSTITUTE General Information on Grants and Assistance Part I 2 À¾µ» Complete if the organization answered "Yes" on Form 990, Part IV, line 21 or 22. Attach to Form 990. Go to www.irs.gov/Form990 for the latest information. Name of the organization 1 OMB No. 1545-0047 27-4967732 Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees’ eligibility for the grants or assistance, and X Yes the selection criteria used to award the grants or assistance? Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States. mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm Part II No Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient that received more than $5,000. Part II can be duplicated if additional space is needed. 1 (a) Name and address of organization (b) EIN or government (c) IRC section (if applicable) (d) Amount of cash grant (e) Amount of noncash assistance (f) Method of valuation (book, FMV, appraisal, other) (g) Description of noncash assistance (h) Purpose of grant or assistance (1) CATO INSTITUTE 1000 MASSACHUSETTS AVENUE, NW 23-7432162 501(C)(3) 98,000. EDUCATION 94-1623852 501(C)(3) 73,200. EDUCATION 95-3298239 501(C)(3) 65,000. EDUCATION 52-0140979 501(C)(3) 36,000. EDUCATION 20-3237801 501(C)(3) 30,000. EDUCATION 48-0918408 501(C)(3) 27,000. EDUCATION 94-2763845 501(C)(3) 26,000. EDUCATION 27-3567814 501(C)(3) 26,000. EDUCATION 31-0896583 501(C)(3) 24,000. EDUCATION 86-0597661 501(C)(3) 22,500. EDUCATION 45-3503672 501(C)(3) 22,000. EDUCATION 81-2593815 501(C)(3) (2) INSTITUTE FOR HUMANE STUDIES 3301 N FAIRFAX DRIVE ARLINGTON, VA 22201 (3) REASON FOUNDATION 3415 S. SEPULVEDA BLVD. (4) AMERICAN LEGISLATIVE EXCHANGE COUNCIL 1101 VERMONT AVE. NW WASHINGTON, DC 20005 (5) MOVING PICTURE INSTITUTE 375 GREENWICH ST. NEW YORK, NY 10013 (6) CHARLES KOCH FOUNDATION 1515 N. COURTHOUSE ROAD ARLINGTON, VA 22201 (7) ATLAS NETWORK 1201 L STREET NW WASHINGTON, DC 20005 (8) TECHFREEDOM 110 MARYLAND AVE NE WASHINGTON, DC 20002 (9) THE SATURDAY EVENING POST SOCIETY, INC. 1100 WATERWAY BLVD INDIANAPOLIS, IN 46202 (10) BARRY GOLDWATER INSTITUTE FOR PUBLIC POLICY 500 E CORONADO RD PHOENIX, AZ 85004 (11) YOUNG AMERICANS FOR LIBERTY FOUNDATION 3030 CLARENDON BLVD ARLINGTON, VA 22201 (12) YOUNG VOICES 220 ALLISON ST NW WASHINGTON, DC 20011 2 3 mmmmmmmmmmmmmmmmmmmmmmmmmmmmm m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m II 22,000. EDUCATION Enter total number of section 501(c)(3) and government organizations listed in the line 1 table Enter total number of other organizations listed in the line 1 table For Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule I (Form 990) (2017) JSA 7E1288 1.000 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 094135 PAGE 38 Grants and Other Assistance to Organizations, Governments, and Individuals in the United States SCHEDULE I (Form 990) Department of the Treasury Internal Revenue Service I I Open to Public Inspection Employer identification number CHARLES KOCH INSTITUTE General Information on Grants and Assistance Part I 2 À¾µ» Complete if the organization answered "Yes" on Form 990, Part IV, line 21 or 22. Attach to Form 990. Go to www.irs.gov/Form990 for the latest information. Name of the organization 1 OMB No. 1545-0047 27-4967732 Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees’ eligibility for the grants or assistance, and X Yes the selection criteria used to award the grants or assistance? Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States. mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm Part II No Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient that received more than $5,000. Part II can be duplicated if additional space is needed. 1 (a) Name and address of organization (b) EIN or government (c) IRC section (if applicable) (d) Amount of cash grant (e) Amount of noncash assistance (f) Method of valuation (book, FMV, appraisal, other) (g) Description of noncash assistance (h) Purpose of grant or assistance (1) INSTITUTE FOR ENERGY RESEARCH 1155 15TH STREET, NW #900 76-0149778 501(C)(3) 20,289. EDUCATION 45-2922471 501(C)(3) 20,000. EDUCATION 88-0276314 501(C)(3) 20,000. EDUCATION 94-3435899 501(C)(3) 20,000. EDUCATION 52-1744337 501(C)(3) 19,044. EDUCATION 26-3477125 501(C)(3) 18,000. EDUCATION 48-0891418 501(C)(3) 16,000. EDUCATION 52-1351785 501(C)(3) 16,000. EDUCATION 94-3008370 501(C)(3) 15,000. EDUCATION 57-0835744 501(C)(3) 15,000. EDUCATION 52-1527294 501(C)(3) 14,289. EDUCATION 20-3676886 501(C)(3) (2) DAILY CALLER NEWS FOUNDATION 1050 17TH ST. NW WASHINGTON, DC 20036 (3) NEVADA POLICY RESEARCH INSTITUTE 7130 PLACID STREET LAS VEGAS, NV 89119 (4) STUDENTS FOR LIBERTY 1101 17TH STREET NW, SUITE 810 (5) INSTITUTE FOR JUSTICE 901 N. GLEBE ROAD ARLINGTON, VA 22203 (6) R STREET INSTITUTE 1050 17TH STREET NW WASHINGTON, DC 20036 (7) BILL OF RIGHTS INSTITUTE 200 N. GLEBE RD. ARLINGTON, VA 22203 (8) COMPETITIVE ENTERPRISE INSTITUTE 1899 L STREET NW WASHINGTON, DC 20005 (9) INDEPENDENT INSTITUTE 100 SWAN WAY OAKLAND, CA 94621-1428 (10) SOUTH CAROLINA POLICY COUNCIL 1323 PENDLETON STREET COLUMBIA, SC 29201 (11) AMERICANS FOR PROSPERITY FOUNDATION 1320 N. COURTHOUSE RD ARLINGTON, VA 22201 (12) CENTER FOR COMPETITIVE POLITICS 124 SOUTH WEST STREET ALEXANDRIA, VA 22314 2 3 mmmmmmmmmmmmmmmmmmmmmmmmmmmmm m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m II 14,000. EDUCATION Enter total number of section 501(c)(3) and government organizations listed in the line 1 table Enter total number of other organizations listed in the line 1 table For Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule I (Form 990) (2017) JSA 7E1288 1.000 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 094135 PAGE 39 Grants and Other Assistance to Organizations, Governments, and Individuals in the United States SCHEDULE I (Form 990) Department of the Treasury Internal Revenue Service I I Open to Public Inspection Employer identification number CHARLES KOCH INSTITUTE General Information on Grants and Assistance Part I 2 À¾µ» Complete if the organization answered "Yes" on Form 990, Part IV, line 21 or 22. Attach to Form 990. Go to www.irs.gov/Form990 for the latest information. Name of the organization 1 OMB No. 1545-0047 27-4967732 Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees’ eligibility for the grants or assistance, and X Yes the selection criteria used to award the grants or assistance? Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States. mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm No Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient that received more than $5,000. Part II can be duplicated if additional space is needed. Part II 1 (a) Name and address of organization (b) EIN or government (c) IRC section (if applicable) (d) Amount of cash grant (e) Amount of noncash assistance (f) Method of valuation (book, FMV, appraisal, other) (g) Description of noncash assistance (h) Purpose of grant or assistance (1) STRATA 255 S. MAIN ST. LOGAN, UT 84321 45-5339959 501(C)(3) 13,553. EDUCATION 45-2805977 501(C)(3) 12,000. EDUCATION 58-1943161 501(C)(3) 12,000. EDUCATION 47-3722575 501(C)(3) 10,000. EDUCATION 61-1701005 501(C)(3) 10,000. EDUCATION 52-1122683 501(C)(3) 10,000. EDUCATION 27-4827443 501(C)(3) 10,000. EDUCATION 27-4737588 501(C)(3) 10,000. EDUCATION 13-2912529 501(C)(3) 8,500. EDUCATION 52-1870003 501(C)(3) 8,000. EDUCATION 26-2828115 501(C)(3) 6,842. EDUCATION 23-7002632 501(C)(3) (2) CAUSE OF ACTION INSTITUTE 1919 PENNSYLVANIA AVE. NW (3) GEORGIA PUBLIC POLICY FOUNDATION 3200 COBB GALLERIA PARKWAY (4) CO2 COALITION 1621 N KENT ST ARLINGTON, VA 22209 (5) INSTITUTE TO REDUCE SPENDING, INC. 919 PRINCE STREET ALEXANDRIA, VA 22314 (6) NATIONAL TAXPAYERS UNION FOUNDATION 108 NORTH ALFRED STREET (7) SPARK FREEDOM 605 LONG BRANCH ROAD LANCASTER, TN 38569 (8) TALIESIN NEXUS (A CALIFORNIA PUBLIC BENEFIT 619 SOUTH OLIVE STREET (9) MANHATTAN INSTITUTE FOR POLICY RESEARCH 52 VANDERBILT AVENUE NEW YORK, NY 10017 (10) AMERICAN COUNCIL OF TRUSTEES AND ALUMNI 1726 M STREET NW WASHINGTON, DC 20036 (11) WYOMING LIBERTY GROUP 1902 THOMAS AVENUE CHEYENNE, WY 82001 (12) AMERICAN SPECTATOR FOUNDATION 933 KENMORE STREET ARLINGTON, VA 22201 2 3 mmmmmmmmmmmmmmmmmmmmmmmmmmmmm m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m II 6,000. EDUCATION Enter total number of section 501(c)(3) and government organizations listed in the line 1 table Enter total number of other organizations listed in the line 1 table For Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule I (Form 990) (2017) JSA 7E1288 1.000 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 094135 PAGE 40 Grants and Other Assistance to Organizations, Governments, and Individuals in the United States SCHEDULE I (Form 990) Department of the Treasury Internal Revenue Service Name of the organization 2 À¾µ» Complete if the organization answered "Yes" on Form 990, Part IV, line 21 or 22. Attach to Form 990. Go to www.irs.gov/Form990 for the latest information. I I Open to Public Inspection Employer identification number CHARLES KOCH INSTITUTE General Information on Grants and Assistance Part I 1 OMB No. 1545-0047 27-4967732 Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees’ eligibility for the grants or assistance, and X Yes the selection criteria used to award the grants or assistance? Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States. mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm Part II No Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient that received more than $5,000. Part II can be duplicated if additional space is needed. 1 (a) Name and address of organization (b) EIN or government (c) IRC section (if applicable) (d) Amount of cash grant (e) Amount of noncash assistance (f) Method of valuation (book, FMV, appraisal, other) (g) Description of noncash assistance (h) Purpose of grant or assistance (1) LADIES OF LIBERTY ALLIANCE 911 M STREET NW, SUITE A 27-1047673 501(C)(3) 6,000. EDUCATION 20-5178959 501(C)(3) 6,000. EDUCATION 27-2277658 501(C)(3) 6,000. EDUCATION 51-0235174 501(C)(3) 5,920. EDUCATION 38-2926822 501(C)(3) 5,526. EDUCATION 17,667. EDUCATION (2) NETWORK OF ENLIGHTENED WOMEN 1210 MASSACHUSETTS AVE NW (3) STUDENT FREE PRESS ASSOCIATION 4771 MECHANIC ROAD HILLSDALE, MI 49242 (4) LEADERSHIP INSTITUTE 1101 NORTH HIGHLAND STREET (5) ACTON INSTITUTE 161 OTTAWA AVENUE NW (6) EMERGENT ORDER, LLC 655 15TH STREET NW, 8TH FLOOR (7) (8) (9) (10) (11) (12) 2 3 mmmmmmmmmmmmmmmmmmmmmmmmmmmmm m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m II Enter total number of section 501(c)(3) and government organizations listed in the line 1 table Enter total number of other organizations listed in the line 1 table For Paperwork Reduction Act Notice, see the Instructions for Form 990. 41. 1. Schedule I (Form 990) (2017) JSA 7E1288 1.000 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 094135 PAGE 41 CHARLES KOCH INSTITUTE 27-4967732 Schedule I (Form 990) (2017) Part III Page 2 Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22. Part III can be duplicated if additional space is needed. (a) Type of grant or assistance 1 EDUCATIONAL PROGRAMS (b) Number of recipients 405. (c) Amount of cash grant (d) Amount of non-cash assistance (e) Method of valuation (book, (f) Description of non-cash assistance FMV, appraisal, other) 422,071. 2 3 4 5 6 7 Supplemental Information. Provide the information required in Part I, line 2, Part III, column (b); and any other additional information. SCHEDULE I, PART I, LINE 2 Part IV THE ORGANIZATION PROVIDED GRANTS TO THE ABOVE-MENTIONED ENTITIES TO ENABLE INDIVIDUALS WORKING AT (AND SELECTED BY) 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) (2017) JSA 7E1504 1.000 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 094135 PAGE 42 Compensation Information SCHEDULE J (Form 990) Department of the Treasury Internal Revenue Service Name of the organization OMB No. 1545-0047 À¾µ» For certain Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees Complete if the organization answered "Yes" on Form 990, Part IV, line 23. Attach to Form 990. Go to www.irs.gov/Form990 for instructions and the latest information. I I I Open to Public Inspection Employer identification number CHARLES KOCH INSTITUTE Part I Questions Regarding Compensation 27-4967732 Yes No 1a Check the appropriate box(es) if the organization provided any of the following to or for a person listed on Form 990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items. First-class or charter travel Travel for companions Tax indemnification and gross-up payments Discretionary spending account X Housing allowance or residence for personal use Payments for business use of personal residence Health or social club dues or initiation fees Personal services (such as, maid, chauffeur, chef) b If any of the boxes on line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain 2 Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all directors, trustees, and officers, including the CEO/Executive Director, regarding the items checked on line 1a? mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm Compensation committee Independent compensation consultant Form 990 of other organizations X X During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization: a Receive a severance payment or change-of-control payment? b Participate in, or receive payment from, a supplemental nonqualified retirement plan? c Participate in, or receive payment from, an equity-based compensation arrangement? If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III. 5 a b 6 a b 8 9 2 X W ritten employment contract Compensation survey or study Approval by the board or compensation committee mmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmm mmmmmmmmmmmmmmm 7 X Indicate which, if any, of the following the filing organization used to establish the compensation of the organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III. 3 4 1b 4a 4b 4c X X X mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 5a 5b X X mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 6a 6b X X Only section 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9. For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation contingent on the revenues of: The organization? Any related organization? If "Yes" on line 5a or 5b, describe in Part III. For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation contingent on the net earnings of: The organization? Any related organization? If "Yes" on line 6a or 6b, describe in Part III. mmmmmmmmmmmmmmmmmmmmmmmm For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed payments not described on lines 5 and 6? If "Yes," describe in Part III Were any amounts reported on Form 990, Part VII, paid or accrued pursuant to a contract that was subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe in Part III If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm For Paperwork Reduction Act Notice, see the Instructions for Form 990. 7 8 X X 9 Schedule J (Form 990) 2017 JSA 7E1290 1.000 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 094135 PAGE 43 CHARLES KOCH INSTITUTE 27-4967732 Schedule J (Form 990) 2017 Part II Page 2 Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed. For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the instructions, on row (ii). Do not list any individuals that aren't listed on Form 990, Part VII. Note: The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual. (B) Breakdown of W-2 and/or 1099-MISC compensation (i) Base compensation (A) Name and Title BRIAN HOOKS (i) PRESIDENT (ii) 1 WILLIAM RUGER (i) VICE PRESIDENT-RESEARCH/POLICY (ii) 2 KATEY ROBERTS (i) VICE PRESIDENT- CHIEF OF STAFF (ii) 3 DEREK JOHNSON (i) DIRECTOR-EDUC. DEVELOPMENT (ii) 4 VIKRANT REDDY (i) SENIOR RESEARCH FELLOW (ii) 5 ADAM SOHN (i) VICE PRESIDENT (ii) 6 DANA SANFORD (i) 7 SENIOR DIRECTOR (ii) 8 (ii) 9 (ii) 10 (ii) 11 (ii) 12 (ii) 13 (ii) 14 (ii) 15 (ii) 16 (ii) 188,565. 0. 243,813. 0. 141,356. 0. 136,789. 0. 157,000. 0. 263,313. 0. 215,385. 0. (ii) Bonus & incentive compensation (C) Retirement and other deferred compensation (iii) Other reportable compensation 375,000. 0. 85,000. 0. 120,000. 0. 115,000. 0. 45,000. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 16,200. 0. 15,494. 0. 16,200. 0. 16,200. 0. 8,388. 0. 8,250. 0. 6,750. (D) Nontaxable benefits 15,168. 0. 15,168. 0. 260. 0. 15,168. 0. 243. 0. 15,168. 0. 9,088. (E) Total of columns (B)(i)-(D) (F) Compensation in column (B) reported as deferred on prior Form 990 594,933. 0. 359,475. 0. 277,816. 0. 283,157. 0. 210,631. 0. 286,731. 0. 231,223. (i) (i) (i) (i) (i) (i) (i) (i) (i) Schedule J (Form 990) 2017 JSA 7E1291 1.000 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 094135 PAGE 44 CHARLES KOCH INSTITUTE 27-4967732 Schedule J (Form 990) 2017 Page 3 Part III Supplemental Information Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information. SCHEDULE J, PART I, LINE 1A THE ORGANIZATION PAID $52 PER MONTH IN SOCIAL CLUB DUES FOR AN EMPLOYEE SO THE ORGANIZATION COULD USE THE CLUB FOR EVENTS. THE DUES WERE NOT TREATED AS TAXABLE COMPENSATION BECAUSE THE CLUB IS USED EXCLUSIVELY BY THE ORGANIZATION FOR EVENTS, AND THE EMPLOYEE DOES NOT USE THE CLUB. SCHEDULE J, PART I, LINE 7 INCENTIVE COMPENSATION IS BASED ON EXTRAORDINARY EFFORTS AND SERVICES PROVIDED TO THE ORGANIZATION, NOT BASED ON FINANCIAL RESULTS OF THE INSTITUTE. Schedule J (Form 990) 2017 JSA 7E1505 1.000 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 094135 PAGE 45 SCHEDULE L (Form 990 or 990-EZ) Department of the Treasury Internal Revenue Service I Transactions With Interested Persons OMB No. 1545-0047 À¾µ» Complete if the organization answered "Yes" on Form 990, Part IV, line 25a, 25b, 26, 27, 28a, 28b, or 28c, or Form 990-EZ, Part V, line 38a or 40b. Attach to Form 990 or Form 990-EZ. Go to www.irs.gov/Form990 for instructions and the latest information. I Name of the organization I Open To Public Inspection Employer identification number CHARLES KOCH INSTITUTE 27-4967732 Part I Excess Benefit Transactions (section 501(c)(3), section 501(c)(4), and 501(c)(29) organizations only). Complete if the organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b. 1 (a) Name of disqualified person (d) Corrected? (b) Relationship between disqualified person and organization (c) Description of transaction Yes No (1) (2) (3) (4) (5) (6) 2 3 Enter the amount of tax incurred by the organization managers or disqualified persons during the year under section 4958 Enter the amount of tax, if any, on line 2, above, reimbursed by the organization mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmI mmmmmmmmmmmmmmmI Part II Loans to and/or From Interested Persons. Complete if the organization answered "Yes" on Form 990-EZ, Part V, line 38a or Form 990, Part IV, line 26; or if the organization reported an amount on Form 990, Part X, line 5, 6, or 22. (a) Name of interested person (b) Relationship with organization (c) Purpose of loan (d) Loan to or from the organization? To (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) Total $ $ (e) Original principal amount (f) Balance due From (g) In default? (h) Approved (i) Written by board or agreement? committee? Yes No Yes No Yes No m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m mI Part III $ Grants or Assistance Benefiting Interested Persons. Complete if the organization answered "Yes" on Form 990, Part IV, line 27. (a) Name of interested person (b) Relationship between interested (c) Amount of assistance (d) Type of assistance (e) Purpose of assistance person and the organization (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Schedule L (Form 990 or 990-EZ) 2017 JSA 7E1297 1.000 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 094135 PAGE 46 CHARLES KOCH INSTITUTE 27-4967732 Page 2 Schedule L (Form 990 or 990-EZ) 2017 Part IV Business Transactions Involving Interested Persons. Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c. (a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of transaction (d) Description of transaction (e) Sharing of organization's revenues? Yes (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) No SEE SCHEDULE L, PART V Part V Supplemental Information Provide additional information for responses to questions on Schedule L (see instructions). SCHEDULE L, PART IV LINE 1 A. 1888 MANAGEMENT LLC B. CHARLES G. KOCH IS A DIRECTOR OF CKI AND 1888 MANAGEMENT LLC IS A 35% CONTROLLED ENTITY. C. $116,248 D. INVESTMENT MANAGEMENT FEES E. NO LINE 2 A. ARCH PROPERTIES COMPANY B. CHARLES G. KOCH IS A DIRECTOR OF CKI AND ARCH PROPERTIES COMPANY IS A 35% CONTROLLED ENTITY. C. $2,259,336 D. OFFICE SPACE RENTAL E. NO JSA 7E1507 1.000 Schedule L (Form 990 or 990-EZ) 2017 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 094135 PAGE 47 Supplemental Information to Form 990 or 990-EZ SCHEDULE O (Form 990 or 990-EZ) Department of the Treasury Internal Revenue Service Name of the organization I OMB No. 1545-0047 À¾µ» Complete to provide information for responses to specific questions on Form 990 or 990-EZ or to provide any additional information. Attach to Form 990 or 990-EZ. I Information about Schedule O (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990. Open to Public Inspection Employer identification number CHARLES KOCH INSTITUTE 27-4967732 FORM 990, PART I, LINE 1 ADVANCE THESE PRINCIPLES, CHALLENGE CONVENTION, AND ELIMINATE BARRIERS THAT STIFLE CREATIVITY AND PROGRESS. FORM 990, PART III, LINE 1 INSPIRED BY A RECOGNITION THAT FREE PEOPLE ARE CAPABLE OF EXTRAORDINARY THINGS, THE CHARLES KOCH INSTITUTE SUPPORTS EDUCATIONAL PROGRAMS AND DIALOGUE TO ADVANCE THESE PRINCIPLES, CHALLENGE CONVENTION, AND ELIMINATE BARRIERS THAT STIFLE CREATIVITY AND PROGRESS. FORM 990, PART VI, SECTION A, LINE 2 CHARLES G. KOCH, ELIZABETH B. KOCH AND CHARLES CHASE KOCH HAVE A FAMILY RELATIONSHIP. VARIOUS OFFICERS AND DIRECTORS HAVE A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO SUCH COMMITTEES. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE INSTITUTE'S FORM 990 WAS SENT TO AND REVIEWED BY THE INSTITUTE'S LEGAL COUNSEL, TREASURER, AND SECRETARY. IF TIME ALLOWS, THE FORM 990 AND ALL REQUIRED SCHEDULES WILL BE PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING. For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Schedule O (Form 990 or 990-EZ) (2017) JSA 7E1227 7E1227 1.0001.000 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 094135 PAGE 48 Schedule O (Form 990 or 990-EZ) 2017 Page Name of the organization 2 Employer identification number CHARLES KOCH INSTITUTE 27-4967732 FORM 990, PART VI, SECTION B, LINE 12C IN SUMMARY, THE INSTITUTE'S CONFLICT OF INTEREST POLICY COVERS PROPOSED TRANSACTIONS WHERE INTERESTED PERSONS (I.E., BOARD MEMBERS AND OFFICERS) MAY HAVE A FINANCIAL INTEREST IN A TRANSACTION BEING CONSIDERED BY THE BOARD OF DIRECTORS OR A COMMITTEE THEREOF. THE BOARD OR COMMITTEE THEREOF HAS VARIOUS OPTIONS TO ADDRESS THE PROPOSED TRANSACTION AND WHETHER IT PRESENTS A CONFLICT OF INTEREST, INCLUDING EVALUATING THE FAIRNESS OF THE TRANSACTION, WHETHER TO APPOINT A DISINTERESTED PERSON(S) OR COMMITTEE TO EVALUATE THE TRANSACTION, CONSULTING LEGAL COUNSEL, ETC. FORM 990, PART VI, SECTION B, LINE 15A THE PRESIDENT'S COMPENSATION WAS DETERMINED AND APPROVED BY THE BOARD OF DIRECTORS BASED ON COMPARABLE AMOUNTS PAID BY COMPARABLE ORGANIZATIONS FOR COMPARABLE SERVICES. FORM 990, PART VI, SECTION B, LINE 15B WITH RESPECT TO COMPENSATION FOR THE ORGANIZATION'S OFFICERS, OTHER THAN THE PRESIDENT, THE PRESIDENT AND HUMAN RESOURCES DIRECTOR RECENTLY DETERMINED THE COMPENSATION LEVELS AND THOSE INDIVIDUALS WERE COMPENSATED BASED ON COMPARABLE AMOUNTS PAID BY COMPARABLE ORGANIZATIONS FOR COMPARABLE SERVICES. ALL COMPENSATION AMOUNTS ARE PROVIDED TO AND REVEIWED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THE INSTITUTE MAKES DOCUMENTS AVAILABLE IN ACCORDANCE WITH IRS RULES. FORM 990, PART XI, LINE 9 PARTNERSHIP INCOME $(2,047,187) Schedule O (Form 990 or 990-EZ) 2017 JSA 7E1228 1.000 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 094135 PAGE 49 Schedule O (Form 990 or 990-EZ) 2017 Page Name of the organization 2 Employer identification number CHARLES KOCH INSTITUTE 27-4967732 ATTACHMENT 1 990, PART VII- COMPENSATION OF THE FIVE HIGHEST PAID IND. CONTRACTORS NAME AND ADDRESS DESCRIPTION OF SERVICES COMPENSATION 1888 MANAGEMENT LLC PO BOX 5004 WICHITA, KS 67201-5004 INVESTMENT MGMT 116,248. JFS PRODUCTIONS, INC. 250 W 57TH STREET SUITE 415 NEW YORK, NY 10107 CONSULTING 500,065. CAUSEUMENTARY INC 655 15TH STREET, NW, 8TH FLOOR WASHINGTON, DC 20005 MEDIA 181,379. CORNERSTONE OFFICE SYSTEMS 5609-J SANDY LEWIS DRIVE FAIRFAX, VA 22032 EQUIPMENT LEASE 123,158. SALESFORCE.ORG DEPARTMENT #34293, PO BOX 39000 SAN FRANSICO, CA 94139 DATABASE SERVICES 111,623. Schedule O (Form 990 or 990-EZ) 2017 JSA 7E1228 1.000 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 094135 PAGE 50 CHARLES KOCH INSTITUTE SCHEDULE R (Form 990) I 27-4967732 OMB No. 1545-0047 Related Organizations and Unrelated Partnerships À¾µ» Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37. I Department of the Treasury Internal Revenue Service Name of the organization I Attach to Form 990. Open to Public Inspection Go to www.irs.gov/Form990 for instructions and the latest information. Employer identification number CHARLES KOCH INSTITUTE Part I 27-4967732 Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33. (a) Name, address, and EIN (if applicable) of disregarded entity (1) CKI 1320 N (2) WEB 1320 N EVENTS LLC COURTHOUSE RD STE 500 MEDIA LLC COURTHOUSE RD STE 500 (b) Primary activity (c) Legal domicile (state or foreign country) (d) Total income (e) End-of-year assets (f) Direct controlling entity 27-4967732 ARLINGTON, VA 22201 SCHOOL EVENTS DE 0. 0. CKI ARLINGTON, VA 22201 WEB HOSTING 0. 0. CKI DE (3) (4) (5) (6) Part II Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related tax-exempt organizations during the tax year. (a) Name, address, and EIN of related organization (b) Primary activity (c) Legal domicile (state or foreign country) (d) Exempt Code section (e) Public charity status (if section 501(c)(3)) (f) Direct controlling entity (g) Section 512(b)(13) controlled entity? Yes (1) CHARLES KOCH FOUNDATION 1320 N COURTHOUSE RD STE 500 (2) (3) KNOWLEDGE AND PROGRESS FUND, INC P.O. BOX 2256 (4) ARLINGTON, VA 22201 FRED C AND MARY R KOCH FOUNDATION, INC. P.O. BOX 2256 STAND TOGETHER, INC. 1320 N COURTHOUSE RD STE 200 No 48-0918408 GRANT MAKING KS 501(C)(3) PF N/A X GRANT MAKING KS 501(C)(3) PF N/A X GRANT MAKING KS 501(C)(3) PF N/A X PUBLIC CHARIT DE 501(C)(3) 7 CKI 48-6113560 WICHITA, KS 67201 54-1899251 WICHITA, KS 67201 27-3197768 ARLINGTON, VA 22201 X (5) (6) (7) For Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule R (Form 990) 2017 JSA 7E1307 1.000 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 094135 PAGE 51 CHARLES KOCH INSTITUTE 27-4967732 Schedule R (Form 990) 2017 Part III Page 2 Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year. (a) Name, address, and EIN of related organization (b) Primary activity (c) Legal domicile (state or foreign country) (d) Direct controlling entity (e) Predominant income (related, unrelated, excluded from tax under sections 512 - 514) (f) Share of total income (g) Share of end-ofyear assets (h) Disproportionate allocations? (i) Code V - UBI amount in box 20 of Schedule K-1 (Form 1065) Yes No (j) General or managing partner? (k) Percentage ownership Yes No (1) (2) (3) (4) (5) (6) (7) Part IV Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a corporation or trust during the tax year. (a) Name, address, and EIN of related organization (b) Primary activity (c) (d) Direct controlling entity Legal domicile (state or foreign country) (e) Type of entity (C corp, S corp, or trust) (f) Share of total income (g) (h) (i) Share of Percentage Section 512(b)(13) end-of-year assets ownership controlled entity? Yes No (1) MBM CENTER, INC. 81-4065996 1320 NORTH COURTHOUSE RD SUITE 500 ARLINGTON, VA 22201 CONSULTING DE CKI C CORP 266,642. 169,163. 100.0000 X (2) (3) (4) (5) (6) (7) Schedule R (Form 990) 2017 JSA 7E1308 1.000 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 094135 PAGE 52 CHARLES KOCH INSTITUTE 27-4967732 Schedule R (Form 990) 2017 Part V Page Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36. Yes No Note: Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule. a b c d e During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II-IV? Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity Gift, grant, or capital contribution to related organization(s) Gift, grant, or capital contribution from related organization(s) Loans or loan guarantees to or for related organization(s) Loans or loan guarantees by related organization(s) 1a 1b 1c 1d 1e f g h i j Dividends from related organization(s) Sale of assets to related organization(s) Purchase of assets from related organization(s) Exchange of assets with related organization(s) Lease of facilities, equipment, or other assets to related organization(s) 1f 1g 1h 1i 1j k l m n o Lease of facilities, equipment, or other assets from related organization(s) Performance of services or membership or fundraising solicitations for related organization(s) Performance of services or membership or fundraising solicitations by related organization(s) Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) Sharing of paid employees with related organization(s) 1k 1l 1m 1n 1o 1 mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm p Reimbursement paid to related organization(s) for expenses q Reimbursement paid by related organization(s) for expenses X X X X X X X X X X X X X X X 1p 1q 1r r Other transfer of cash or property to related organization(s) s Other transfer of cash or property from related organization(s) 1s 2 If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds. (a) Name of related organization (1) 3 (b) Transaction type (a-s) MBM CENTER, INC. B (c) Amount involved X X X X (d) Method of determining amount involved 200,000. FMV (2) (3) (4) (5) (6) Schedule R (Form 990) 2017 JSA 7E1309 2.000 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 094135 PAGE 53 CHARLES KOCH INSTITUTE 27-4967732 Schedule R (Form 990) 2017 Part VI Page 4 Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37. Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships. (a) Name, address, and EIN of entity (b) Primary activity (c) Legal domicile (state or foreign country) (d) Predominant income (related, unrelated, excluded from tax under sections 512-514) (e) Are all partners section 501(c)(3) organizations? Yes No (f) Share of total income (g) Share of end-of-year assets (h) Disproportionate allocations? Yes No (i) Code V - UBI amount in box 20 of Schedule K-1 (Form 1065) (j) General or managing partner? Yes (k) Percentage ownership No (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) Schedule R (Form 990) 2017 JSA 7E1310 1.000 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 094135 PAGE 54 CHARLES KOCH INSTITUTE 27-4967732 Schedule R (Form 990) 2017 Part VII Page 5 Supplemental Information Provide additional information for responses to questions on Schedule R. See instructions. Schedule R (Form 990) 2017 7E1510 1.000 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 094135 PAGE 55 27-4967732 ESTIMATED TAX WORKSHEET FOR FORM 990-W A. 2018 Estimated Tax B. Enter C. Enter 100 100 mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm m m m m FORM m m m m 990-T mmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmm % of Line A B % of tax on 2017 C D. Required Annual Payment (Smaller of lines B or C) E. Income tax withheld (if applicable) F. Balance (As rounded to the nearest multiple of ) A D E F 32,000. Record of Estimated Tax Payments Payment number (a) Date (b) Amount (c) 2017 overpayment credit applied 1 2 3 4 Total 04/17/2018 06/15/2018 09/17/2018 12/17/2018 22,000. 10,000. 32,000. (d) Total amount paid and credited (add (b) and (c)) 586,029. 586,029. 586,029. 22,000. 10,000. 618,029. ESTIMATED PAYMENTS MUST BE MADE USING THE ELECTRONIC FEDERAL TAX PAYMENTS SYSTEM (EFTPS). THIS WORKSHEET MERELY PROVIDES THE AMOUNTS WHICH NEED TO BE PAID VIA THE ABOVE METHOD. JSA 7E7093 1.000 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 094135 PAGE 56 Form Exempt Organization Business Income Tax Return 990-T For calendar year 2017 or other tax year beginning I Department of the Treasury Internal Revenue Service A Check box if address changed I C 501( )( 3 220(e) 408A 530(a) , 2017, and ending 12/31 , 20 1 Open to Public Inspection for 501(c)(3) Organizations Only 27-4967732 Number, street, and room or suite no. If a P.O. box, see instructions. E Unrelated business activity codes (See instructions.) 1320 N. COURTHOUSE ROAD, STE 500 City or town, state or province, country, and ZIP or foreign postal code 336,666,388. ARLINGTON, VA 22201 F Group exemption number (See instructions.) G Check organization type I X 900099 I 501(c) corporation H Describe the organization's primary unrelated business activity. I 501(c) trust 401(a) trust PARTNERSHIP INCOME FROM K-1 During the tax year, was the corporation a subsidiary in an affiliated group or a parent-subsidiary controlled group? If "Yes," enter the name and identifying number of the parent corporation. ROBERT HEATON J The books are in care of Part I I Unrelated Trade or Business Income 1 a Gross receipts or sales b Less returns and allowances m m m m m m m m m m Im mmmmmmmmmm m m m m m m mm mm mmmmmmmmmmmmmm mmmmmmmmmmmmmmmmm mmmmmmm c Balance I Telephone number (A) Income Other trust m m m m m m mI I 703-875-1658 (B) Expenses Yes X No (C) Net 1c 2 Cost of goods sold (Schedule A, line 7) 3 Gross profit. Subtract line 2 from line 1c 3 4 a Capital gain net income (attach Schedule D) 4a 2 b Net gain (loss) (Form 4797, Part II, line 17) (attach Form 4797) 4b c Capital loss deduction for trusts 4c 5 Income (loss) from partnerships and S corporations (attach statement) 5 6 Rent income (Schedule C) 6 7 Unrelated debt-financed income (Schedule E) 7 8 Interest, annuities, royalties, and rents from controlled organizations (Schedule F) 8 9 Investment income of a section 501(c)(7), (9), or (17) organization (Schedule G) 2,114. -5,782. 2,050,855. 2,114. -5,782. 2,050,855. ATCH 1 9 mmmmmmm mmmmmmmmmmmmmm mm mm mm mm mm mm 2,047,187. 2,047,187. m m m m m m m Deductions Not Taken Elsewhere (See instructions for limitations on deductions.) (Except for contributions, 10 Exploited exempt activity income (Schedule I) 10 11 Advertising income (Schedule J) 11 12 Other income (See instructions; attach schedule) 12 13 Total. Combine lines 3 through 12 13 Part II À¾µ» . CHARLES KOCH INSTITUTE Print or Type 529(a) C Book value of all assets at end of year I 7 (Employees' trust, see instructions.) ) 408(e) 01/01 Go to www.irs.gov/Form990T for instructions and the latest information. Do not enter SSN numbers on this form as it may be made public if your organization is a 501(c)(3). D Employer identification number Name of organization ( Check box if name changed and see instructions.) B Exempt under section X OMB No. 1545-0687 (and proxy tax under section 6033(e)) deductions must be directly connected with the unrelated business income.) mmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm m m m m m m m m m m m m m m m m m m m m ATTACHMENT mm mm mm mm mm mm mm mm mm mm mm 2mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mmmmmmmmmmmmmmmmmmmmmmmm mmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmm mmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 14 Compensation of officers, directors, and trustees (Schedule K) 14 15 Salaries and wages 15 16 Repairs and maintenance 16 17 Bad debts 17 18 Interest (attach schedule) 18 19 Taxes and licenses 19 20 Charitable contributions (See instructions for limitation rules) 20 21 Depreciation (attach Form 4562) 21 22 Less depreciation claimed on Schedule A and elsewhere on return 22a 23 Depletion 24 Contributions to deferred compensation plans 24 25 Employee benefit programs 25 26 Excess exempt expenses (Schedule I) 26 27 Excess readership costs (Schedule J) 27 28 Other deductions (attach schedule) 28 29 Total deductions. Add lines 14 through 28 29 30 Unrelated business taxable income before net operating loss deduction. Subtract line 29 from line 13 30 31 Net operating loss deduction (limited to the amount on line 30) 31 32 Unrelated business taxable income before specific deduction. Subtract line 31 from line 30 32 33 Specific deduction (Generally $1,000, but see line 33 instructions for exceptions) 33 34 Unrelated business taxable income. Subtract line 33 from line 32. If line 33 is greater than line 32, enter the smaller of zero or line 32 For Paperwork Reduction Act Notice, see instructions. 7X2740 2.000 JSA 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 93,154. 195,403. 22b 23 34 288,557. 1,758,630. 1,758,630. 1,000. 1,757,630. 990-T (2017) PAGE 57 Form 094135 Form 8868 Application for Automatic Extension of Time To File an Exempt Organization Return (Rev. January 2017) Department of the Treasury Internal Revenue Service I I OMB No. 1545-1709 File a separate application for each return. Information about Form 8868 and its instructions is at www.irs.gov/form8868. Electronic filing (e-file). You can electronically file Form 8868 to request a 6-month automatic extension of time to file any of the forms listed below with the exception of Form 8870, Information Return for Transfers Associated W ith Certain Personal Benefit Contracts, for which an extension request must be sent to the IRS in paper format (see instructions). For more details on the electronic filing of this form, visit www.irs.gov/efile, click on Charities & Non-Profits, and click on e-file for Charities and Non-Profits. Automatic 6-Month Extension of Time. Only submit original (no copies needed). All corporations required to file an income tax return other than Form 990-T (including 1120-C filers), partnerships, REMICs, and trusts must use Form 7004 to request an extension of time to file income tax returns. Enter filer's identifying number, see instructions Name of exempt organization or other filer, see instructions. Type or print Employer identification number (EIN) or 27-4967732 CHARLES KOCH INSTITUTE File by the due date for filing your return. See instructions. Number, street, and room or suite no. If a P.O. box, see instructions. Social security number (SSN) 1320 N COURTHOUSE RD STE 500 City, town or post office, state, and ZIP code. For a foreign address, see instructions. ARLINGTON, VA 22201 Enter the Return Code for the return that this application is for (file a separate application for each return) Application Is For Return Code Form 990 or Form 990-EZ Form 990-BL Form 4720 (individual) Form 990-PF Form 990-T (sec. 401(a) or 408(a) trust) Form 990-T (trust other than above) % The books are in the care of I 01 02 03 04 05 06 mmmmmmmmmmmm Application Is For 0 7 Return Code Form 990-T (corporation) Form 1041-A Form 4720 (other than individual) Form 5227 Form 6069 Form 8870 07 08 09 10 11 12 ROBERT HEATON 1320 N COURTHOUSE RD, STE 500 ARLINGTON VA 22201 I I 703 875-1658 Telephone No. Fax No. If the organization does not have an office or place of business in the United States, check this box If this is for a Group Return, enter the organization's four digit Group Exemption Number (GEN) . If this is for the whole group, check this box . If it is for part of the group, check this box and attach a list with the names and EINs of all members the extension is for. 11/15 , 20 18 , to file the exempt organization return 1 I request an automatic 6-month extension of time until for the organization named above. The extension is for the organization’s return for: % % mmmmmmmmmmmmmmmI mmmmmmmI mmmmmmI I I X calendar year 20 17 or tax year beginning , 20 , and ending , 20 . If the tax year entered in line 1 is for less than 12 months, check reason: Initial return Final return Change in accounting period 3 a If this application is for Forms 990-BL, 990-PF, 990-T, 4720, or 6069, enter the tentative tax, less any nonrefundable credits. See instructions. 3a $ 1,171,873. b If this application is for Forms 990-PF, 990-T, 4720, or 6069, enter any refundable credits and estimated tax payments made. Include any prior year overpayment allowed as a credit. 3b $ 1,171,873. c Balance due. Subtract line 3b from line 3a. Include your payment with this form, if required, by using EFTPS (Electronic Federal Tax Payment System). See instructions. 0. 3c $ 2 Caution. If you are going to make an electronic funds withdrawal (direct debit) with this Form 8868, see Form 8453-EO and Form 8879-EO for payment instructions. For Privacy Act and Paperwork Reduction Act Notice, see instructions. Form 8868 (Rev. 1-2017) JSA 7F8054 1.000 5425DW K922 5/9/2018 11:28:16 AM V 17-4.6F 094135 PAGE 3 CHARLES KOCH INSTITUTE Form 990-T (2017) 27-4967732 Page 2 Tax Computation Part III Organizations Taxable as Corporations. See instructions for tax computation. Controlled group 35 members (sections 1561 and 1563) check here I X See instructions and: a Enter your share of the $50,000, $25,000, and $9,925,000 taxable income brackets (in that order): 50,000. 25,000. 1,891,543. (1) $ (2) $ (3) $ $ b Enter organization's share of: (1) Additional 5% tax (not more than $11,750) $ (2) Additional 3% tax (not more than $100,000) mmmmmmm m m m m m m m m m m m m m mm mm m m m 3m m m m m m m m m m m m m m m m m m m m m m m m m m m m mm mm mm mm mm ATCH I mm m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mmm mmm mmm mmm mmm mmm mmm mmm mmm mmm mmm mmm IIm mmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmm Tax and Payments mmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmm mmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m 1,171,873. mmmmmmmm mmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmm mmmmmmmmmmmmmmmmmmmmmmm mmmmmm m m m m m m m m m m m m m m m m m m m Im m m m m m m m m m m m m m m m mmmmmmmmmmmmmmmmmmI m m m m m m m m m m m m m m m m mI m m m m m m m m m m m mI 586,029. I I Statements Regarding Certain Activities and Other Information c Income tax on the amount on line 34 36 Trusts Taxable at Trust See instructions Tax rate schedule or the amount on line 34 from: 37 38 39 40 Rates. for tax Income tax Schedule D (Form 1041) Alternative minimum tax Tax on Non-Compliant Facility Income. See instructions Total. Add lines 37, 38 and 39 to line 35c or 36, whichever applies 41 a b c d e 42 43 Foreign tax credit (corporations attach Form 1118; trusts attach Form 1116) 44 45 a b c d e f g Total tax. Add lines 42 and 43 General business credit. Attach Form 3800 (see instructions) Credit for prior year minimum tax (attach Form 8801 or 8827) Total credits. Add lines 41a through 41d Subtract line 41e from line 40 Form 4255 Form 8611 Form 8697 Form 8866 2017 estimated tax payments Tax deposited with Form 8868 Foreign organizations: Tax paid or withheld at source (see instructions) Backup withholding (see instructions) Credit for small employer health insurance premiums (Attach Form 8941) 585,844. Other (attach schedule) 41e 42 43 44 585,844. 585,844. Form 2439 Form 4136 Other 46 47 48 49 Total payments. Add lines 45a through 45g 50 Enter the amount of line 49 you want: 45g Total 1,171,873. 46 47 48 49 Refunded 50 (see instructions) Estimated tax penalty (see instructions). Check if Form 2220 is attached Tax due. If line 46 is less than the total of lines 44 and 47, enter amount owed Overpayment. If line 46 is larger than the total of lines 44 and 47, enter amount overpaid Part V 36 37 38 39 40 45a 45b 45c 45d 45e 45f Payments: A 2016 overpayment credited to 2017 Other credits and payments: 585,844. 41a 41b 41c 41d Other credits (see instructions) Other taxes. Check if from: 35c on Proxy tax. See instructions Part IV 51 computation. Credited to 2018 estimated tax 586,029. At any time during the 2017 calendar year, did the organization have an interest in or a signature or other authority Yes No over a financial account (bank, securities, or other) in a foreign country? If YES, the organization may have to file FinCEN Form 114, Report of Foreign Bank and Financial Accounts. If YES, enter the name of the foreign country here I 52 During the tax year, did the organization receive a distribution from, or was it the grantor of, or transferor to, a foreign trust? 53 If YES, see instructions for other forms the organization may have to file. Enter the amount of tax-exempt interest received or accrued during the tax year Sign Here X X $ Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. M ROBERT HEATON Signature of officer Print/Type preparer's name Paid Preparer Use Only I 11/15/2018 M TREASURER mmmmm Date Preparer's signature Title Date MICHAEL J ENGLE BKD, LLP 1201 WALNUT, SUITE 1700, KANSAS CITY, MO 64106-2246 Firm's address Firm's name I I May the IRS discuss this return with the preparer shown below (see instructions)? X Yes No Check if self-employed Firm's EIN Phone no. PTIN P00482834 44-0160260 816-221-6300 Form 990-T (2017) I JSA 7X2741 2.000 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 094135 PAGE 58 CHARLES KOCH INSTITUTE 27-4967732 Form 990-T (2017) Schedule A - Cost of Goods Sold. Enter method of inventory valuation 1 2 3 4a m mmmmmmmmmm mmmmmmmmm mmmmmmm mm Inventory at beginning of year Purchases Cost of labor 6 7 b Other costs (attach schedule) Total. Add lines 1 through 4b Cost of goods 8 sold. Subtract 3 6 line from line 5. Enter here and in Part I, line 2 4a 4b 5 mmmmmmmmm Inventory at end of year 6 Additional section 263A costs (attach schedule) 5 1 2 3 Page I Do the mmmmmmmmmmmmmmm rules of section property produced to the organization? 263A 7 (with respect to Yes mmmmmmmmmmmmmmmmmmmm or acquired for resale) No apply X Schedule C - Rent Income (From Real Property and Personal Property Leased With Real Property) (see instructions) 1. Description of property (1) (2) (3) (4) 2. Rent received or accrued (a) From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%) (b) From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income) 3(a) Deductions directly connected with the income in columns 2(a) and 2(b) (attach schedule) (1) (2) (3) (4) Total Total (b) Total deductions. Enter here and on page 1, Part I, line 6, column (B) mmmmmI (c) Total income. Add totals of columns 2(a) and 2(b). Enter here and on page 1, Part I, line 6, column (A) I Schedule E - Unrelated Debt-Financed Income (see instructions) 1. Description of debt-financed property 2. Gross income from or allocable to debt-financed property 3. Deductions directly connected with or allocable to debt-financed property (a) Straight line depreciation (b) Other deductions (attach schedule) (attach schedule) (1) (2) (3) (4) 4. Amount of average acquisition debt on or allocable to debt-financed property (attach schedule) 5. Average adjusted basis of or allocable to debt-financed property (attach schedule) 6. Column 4 divided by column 5 (1) % (2) % (3) % (4) % 7. Gross income reportable (column 2 x column 6) 8. Allocable deductions (column 6 x total of columns 3(a) and 3(b)) Enter here and on page 1, Part I, line 7, column (A). Enter here and on page 1, Part I, line 7, column (B). m m m m m m m m m m m m m m m m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm Im m m m m m m m m m m m m m m Totals Total dividends-received deductions included in column 8 I Form 990-T (2017) JSA 7X2742 3.000 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 094135 PAGE 59 CHARLES KOCH INSTITUTE 27-4967732 Schedule F - Interest, Annuities, Royalties, and Rents From Controlled Organizations (see instructions) Form 990-T (2017) Page 4 Exempt Controlled Organizations 1. Name of controlled organization 2. Employer identification number 3. Net unrelated income (loss) (see instructions) 4. Total of specified payments made 5. Part of column 4 that is included in the controlling organization's gross income 6. Deductions directly connected with income in column 5 (1) (2) (3) (4) Nonexempt Controlled Organizations 8. Net unrelated income (loss) (see instructions) 7. Taxable Income 9. Total of specified payments made 10. Part of column 9 that is included in the controlling organization's gross income 11. Deductions directly connected with income in column 10 Add columns 5 and 10. Enter here and on page 1, Part I, line 8, column (A). Add columns 6 and 11. Enter here and on page 1, Part I, line 8, column (B). (1) (2) (3) (4) m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m mI Totals Schedule G - Investment Income of a Section 501(c)(7), (9), or (17) Organization (see instructions) 1. Description of income 2. Amount of income 3. Deductions directly connected (attach schedule) 4. Set-asides (attach schedule) 5. Total deductions and set-asides (col. 3 plus col. 4) (1) (2) (3) (4) Totals m m m m m m m m m m m mI Enter here and on page 1, Part I, line 9, column (A). Enter here and on page 1, Part I, line 9, column (B). Schedule I - Exploited Exempt Activity Income, Other Than Advertising Income (see instructions) 1. Description of exploited activity 2. Gross unrelated business income from trade or business 3. Expenses directly connected with production of unrelated business income Enter here and on page 1, Part I, line 10, col. (A). Enter here and on page 1, Part I, line 10, col. (B). 4. Net income (loss) from unrelated trade or business (column 2 minus column 3). If a gain, compute cols. 5 through 7. 5. Gross income from activity that is not unrelated business income 6. Expenses attributable to column 5 7. Excess exempt expenses (column 6 minus column 5, but not more than column 4). (1) (2) (3) (4) Totals m m m m m m m m m m m mI Enter here and on page 1, Part II, line 26. Schedule J - Advertising Income (see instructions) Income From Periodicals Reported on a Consolidated Basis Part I 2. Gross advertising income 1. Name of periodical 3. Direct advertising costs 4. Advertising gain or (loss) (col. 2 minus col. 3). If a gain, compute cols. 5 through 7. 5. Circulation income 6. Readership costs 7. Excess readership costs (column 6 minus column 5, but not more than column 4). (1) (2) (3) (4) Totals (carry to Part II, line (5)) m mI Form 990-T (2017) JSA 7X2743 3.000 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 094135 PAGE 60 CHARLES KOCH INSTITUTE 27-4967732 Page 5 Income From Periodicals Reported on a Separate Basis (For each periodical listed in Part II, fill in columns 2 through 7 on a line-by-line basis.) Form 990-T (2017) Part II 1. Name of periodical 4. Advertising gain or (loss) (col. 2 minus col. 3). If a gain, compute cols. 5 through 7. 2. Gross advertising income 3. Direct advertising costs Enter here and on page 1, Part I, line 11, col (A). Enter here and on page 1, Part I, line 11, col (B). 5. Circulation income 6. Readership costs 7. Excess readership costs (column 6 minus column 5, but not more than column 4). (1) (2) (3) (4) Totals from Part I m m m m m m mI Totals, Part II (lines 1-5) m m m mI Enter here and on page 1, Part II, line 27. Schedule K - Compensation of Officers, Directors, and Trustees (see instructions) 1. Name 2. Title (1) (2) 3. Percent of time devoted to business 4. Compensation attributable to unrelated business % ATTACHMENT 4 % (3) % (4) m m m m m m m m m m m m m m m m m m m m m m m m m m m m m mI % Total. Enter here and on page 1, Part II, line 14 Form 990-T (2017) JSA 7X2744 2.000 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 094135 PAGE 61 CHARLES KOCH INSTITUTE EIN: 27-4967732 12/31/2017 FORM 990-T - CHARITABLE CONTRIBUTIONS CARRYFORWARD YEAR ENDING 12/31/2014 12/31/2015 12/31/2016 12/31/2017 ORIGINAL CONTRIBUTIONS 903,359 932,606 798,674 1,007,583 UTILIZED (395,492) (536,087) (153,221) (195,403) CHARITABLE CONTRIBUTIONS CARRYFORWARD AVAILABLE FOR 2018 REMAINING 507,867 396,519 645,453 812,180 - 2,362,019 Consent Plan and Apportionment Schedule for a Controlled Group SCHEDULE O (Form 1120) (Rev. December 2012) Department of the Treasury Internal Revenue Service Name II Information about Schedule O (Form 1120) and its instructions is available at www.irs.gov/form1120. Employer identification number CHARLES KOCH INSTITUTE Part I Type of controlled group: Parent-subsidiary group X Brother-sister group Combined group Life insurance companies only a b This corporation has been a member of this group: X For the entire year. From , until 2 3 27-4967732 Apportionment Plan Information a b c d 1 OMB No. 1545-0123 Attach to Form 1120, 1120-C, 1120-F, 1120-FSC, 1120-L, 1120-PC, 1120-REIT, or 1120-RIC. . This corporation consents and represents to: Adopt an apportionment plan. All the other members of this group are adopting an apportionment plan effective for the current tax year which ends on , and for all succeeding tax years. b X Amend the current apportionment plan. All the other members of this group are currently amending a previously adopted plan, which was in effect for the tax year ending , and for all succeeding tax years. 12/31/2017 a c d Terminate the current apportionment plan and not adopt a new plan. All the other members of this group are not adopting an apportionment plan. Terminate the current apportionment plan and adopt a new plan. All the other members of this group are adopting an apportionment plan effective for the current tax year which ends on , and for all succeeding tax years. 4 If you checked box 3c or 3d above, check the applicable box below to indicate if the termination of the current apportionment plan was: a Elected by the component members of the group. b Required for the component members of the group. 5 If you did not check a box on line 3 above, check the applicable box below concerning the status of the group's apportionment plan (see instructions). a No apportionment plan is in effect and none is being adopted. b An apportionment plan is already in effect. It was adopted for the tax year ending , and for all succeeding tax years. 6 If all the members of this group are adopting a plan or amending the current plan for a tax year after the due date (including extensions) of the tax return for this corporation, is there at least one year remaining on the statute of limitations from the date this corporation filed its amended return for such tax year for assessing any resulting deficiency? See instructions. a Yes. (i) The statute of limitations for this year will expire on . (ii) On , this corporation entered into an agreement with the Internal Revenue Service to extend the statute of limitations for purposes of assessment until . b No. The members may not adopt or amend an apportionment plan. 7 Required information and elections for component members. Check the applicable box(es) (see instructions). The corporation will determine its tax liability by applying the maximum tax rate imposed by section 11 to the entire amount of its taxable income. b The corporation and the other members of the group elect the FIFO method (rather than defaulting to the proportionate method) for allocating the additional taxes for the group imposed by section 11(b)(1). c The corporation has a short tax year that does not include December 31. a For Paperwork Reduction Act Notice, see Instructions for Form 1120. Schedule O (Form 1120) (Rev. 12-2012) JSA 7C1013 1.000 5040HD K922 10/10/2018 15:06:40 V17-7.2F 27-4967732 Page 2 Schedule O (Form 1120) (Rev. 12-2012) Taxable Income Apportionment (See instructions) Part II Caution: Each total in Part II, column (g) for each component member must equal taxable income from Form 1120, page 1, line 30 or the comparable line of such member's tax return. Taxable Income Amount Allocated to Each Bracket (a) Group member's name and employer identification number (b) Tax year end (Yr-Mo) (c) 15% (d) 25% (e) 34% (f) 35% (g) Total (add columns (c) through (f)) 1 CHARLES KOCH INSTITUTE 27-4967732 2017-12 50,000. 25,000. 1,682,630. NONE 1,757,630. CHARLES KOCH FOUNDATION 48-0918408 2017-12 NONE NONE NONE NONE NONE FOUNDATION 48-6113560 2017-12 NONE NONE NONE NONE NONE KNOWLEDGE & PROGRESS FUND, INC. 54-1899251 2017-12 NONE NONE NONE NONE NONE MBM CENTER, INC. 81-4065996 2017-12 NONE NONE NONE NONE NONE 50,000. 25,000. 1,682,630. NONE 1,757,630. 2 3 FRED C. & MARY R. KOCH 4 5 6 7 8 9 10 Total Schedule O (Form 1120) (Rev. 12-2012) JSA 7C1014 1.000 5040HD K922 10/10/2018 15:06:40 V17-7.2F 27-4967732 Schedule O (Form 1120) (Rev. 12-2012) Page 3 Income Tax Apportionment (See instructions) Part III Income Tax Apportionment (a) Group member's name (b) 15% (c) 25% (d) 34% (e) 35% (f) 5% (h) Total income tax (combine lines (b) through (g)) (g) 3% 1 CHARLES KOCH INSTITUTE 7,500. 6,250. 572,094. NONE NONE NONE 585,844. NONE NONE NONE NONE NONE NONE NONE FOUNDATION NONE NONE NONE NONE NONE NONE NONE KNOWLEDGE & PROGRESS FUND, INC. NONE NONE NONE NONE NONE NONE NONE MBM CENTER, INC. NONE NONE NONE NONE NONE NONE NONE 7,500. 6,250. 572,094. NONE NONE NONE 585,844. 2 CHARLES KOCH FOUNDATION 3 FRED C. & MARY R. KOCH 4 5 6 7 8 9 10 Total Schedule O (Form 1120) (Rev. 12-2012) JSA 7C1015 1.000 5040HD K922 10/10/2018 15:06:40 V17-7.2F 27-4967732 Schedule O (Form 1120) (Rev. 12-2012) Page 4 Other Apportionments (See instructions) Part IV Other Apportionments (a) Group member's name (b) Accumulated earnings credit (c) AMT exemption amount (d) Phaseout of AMT exemption amount (e) Penalty for failure to pay estimated tax (f) Other 1 CHARLES KOCH INSTITUTE NONE 40,000. 150,000. NONE NONE CHARLES KOCH FOUNDATION NONE NONE NONE NONE NONE FOUNDATION NONE NONE NONE NONE NONE KNOWLEDGE & PROGRESS FUND, INC. NONE NONE NONE NONE NONE MBM CENTER, INC. NONE NONE NONE NONE NONE NONE 40,000. 150,000. NONE 2 3 FRED C. & MARY R. KOCH 4 5 6 7 8 9 10 Total NONE Schedule O (Form 1120) (Rev. 12-2012) JSA 7C1016 1.000 5040HD K922 10/10/2018 15:06:40 V17-7.2F 27-4967732 CHARLES KOCH INSTITUTE 27-4967732 ATTACHMENT 1 FORM 990T - LINE 5 -INCOME (LOSS) FROM PARTNERSHIPS NET ORDINARY INCOME - BAIH, LP K-1 NET ORDINARY INCOME - EFPRP INVESTMENTS K-1 2,250,248. -199,393. INCOME (LOSS) FROM PARTNERSHIPS 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 2,050,855. 094135 ATTACHMENT 1 PAGE 62 CHARLES KOCH INSTITUTE ATTACHMENT 2 FORM 990T - PART II - LINE 20 - CHARITABLE CONTRIBUTIONS UNRELATED TRADE OR BUSINESS INCOME ADD: DOMESTIC PRODUCTION ACTIVITIES DEDUCTION LESS: DEDUCTIONS WITHOUT CHARITABLE CONTRIBUTIONS AND DPAD 2,047,187. 0. 93,154. * 10% 195,403. CHARITABLE CONTRIBUTION LIMITATION (10%) CHARITABLE CONTRIBUTION 195,408. CHARITABLE CONTRIBUTION DEDUCTION (SMALLER OF THE ABOVE TWO) 195,403. 5425DW K922 11/15/2018 10:10:25 AMV 17-7.2F 094135 PAGE 63 CHARLES KOCH INSTITUTE 27-4967732 ATTACHMENT 3 FORM 990-T: FISCAL YEAR CORPORATION TAX COMPUTATION APPLYING BLENDED TAX RATE 1 UNRELATED BUSINESS TAXABLE INCOME (PAGE1, PART II, LINE 34). 2 TAX ON LINE 1 FIGURED USING THE TAX RATE SCHEDULE OR TAX COMPUTATION WORKSHEET FOR MEMBERS OF A CONTROLLED GROUP..... 3 TAX ON LINE 1 FIGURED USING THE 21% RATE.................... 4 MULTIPLY LINE 2 BY THE NUMBER OF DAYS 365 IN THE CORPORATION'S TAX YEAR BEFORE 01/01/2018............. 5 MULTIPLY LINE 3 BY THE NUMBER OF DAYS IN THE CORPORATION'S TAX YEAR AFTER 12/31/2017.............. 6 DIVIDE LINE 4 BY THE TOTAL NUMBER OF DAYS 365 IN THE CORPORATION'S TAX YEAR............................... 7 DIVIDE LINE 5 BY THE TOTAL NUMBER OF DAYS 365 IN THE CORPORATION'S TAX YEAR............................... 213,833,060. 8 ADD LINES 6 AND 7: THE TOTAL TAX FOR THE FISCAL YEAR........ 585,844. 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 094135 1,757,630. 585,844. 369,102. 585,844. ATTACHMENT 3 PAGE 64 CHARLES KOCH INSTITUTE 27-4967732 ATTACHMENT 4 SCHD. K, FORM 990-T, COMPENSATION OF OFFICERS, DIRECTORS, & TRUSTEES BUSINESS PERCENT COMPENSATION NAME AND ADDRESS TITLE ARIANNE MASSEY 1320 N. COURTHOUSE ROAD, STE 500 ARLINGTON, VA 22201 VICE PRESIDENT, TALENT DEV. 0 0. BRIAN HOOKS 1320 N. COURTHOUSE ROAD, STE 500 ARLINGTON, VA 22201 PRESIDENT 0 0. CHARLES CHASE KOCH 1320 N. COURTHOUSE ROAD, STE 500 ARLINGTON, VA 22201 DIRECTOR 0 0. CHARLES G. KOCH 1320 N. COURTHOUSE ROAD, STE 500 ARLINGTON, VA 22201 CHAIRMAN 0 0. ELIZABETH B. KOCH 1320 N. COURTHOUSE ROAD, STE 500 ARLINGTON, VA 22201 DIRECTOR 0 0. RICHARD FINK 1320 N. COURTHOUSE ROAD, STE 500 ARLINGTON, VA 22201 VICE CHAIRMAN 0 0. DALE GIBBENS 1320 N. COURTHOUSE ROAD, STE 500 ARLINGTON, VA 22201 EXECUTIVE VICE PRESIDENT 0 0. WILLIAM RUGER 1320 N. COURTHOUSE ROAD, STE 500 ARLINGTON, VA 22201 VICE PRESIDENT-RESEARCH/POLICY 0 0. BRIAN MENKES 1320 N. COURTHOUSE ROAD, STE 500 ARLINGTON, VA 22201 SECRETARY 0 0. ROBERT HEATON 1320 N. COURTHOUSE ROAD, STE 500 ARLINGTON, VA 22201 TREASURER 0 0. 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 094135 PAGE 65 CHARLES KOCH INSTITUTE 27-4967732 ATTACHMENT 4 (CONT'D) SCHD. K, FORM 990-T, COMPENSATION OF OFFICERS, DIRECTORS, & TRUSTEES NAME AND ADDRESS BUSINESS PERCENT TITLE COMPENSATION TOTAL COMPENSATION 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 0. 094135 PAGE 66 SCHEDULE D (Form 1120) Department of the Treasury Internal Revenue Service Name I Capital Gains and Losses OMB No. 1545-0123 Attach to Form 1120, 1120-C, 1120-F, 1120-FSC, 1120-H, 1120-IC-DISC, 1120-L, 1120-ND, 1120-PC, 1120-POL, 1120-REIT, 1120-RIC, 1120-SF, or certain Forms 990-T. I À¾µ» Go to www.irs.gov/Form1120 for instructions and the latest information. Employer identification number CHARLES KOCH INSTITUTE Short-Term Capital Gains and Losses - Assets Held One Year or Less Part I See instructions for how to figure the amounts to enter on the lines below. This form may be easier to complete if you round off cents to whole dollars. (d) Proceeds (sales price) (e) Cost (or other basis) 27-4967732 (g) Adjustments to gain or loss from Form(s) 8949, Part I, line 2, column (g) (h) Gain or (loss) Subtract column (e) from column (d) and combine the result with column (g) 1a Totals for all short-term transactions reported on Form 1099-B for which basis was reported to the IRS and for which you have no adjustments (see instructions). However, if you choose to report all these transactions on Form 8949, leave this line blank and go to line 1b 1b Totals for all transactions reported on Form(s) 8949 with Box A checked 2 Totals for all transactions reported on Form(s) 8949 with Box B checked 3 mmmmmmmmm mmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmm Totals for all transactions reported on Form(s) 8949 with Box C checked 1,431. 1,431. mmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmm Long-Term Capital Gains and Losses - Assets Held More Than One Year 4 Short-term capital gain from installment sales from Form 6252, line 26 or 37 4 5 Short-term capital gain or (loss) from like-kind exchanges from Form 8824 5 6 Unused capital loss carryover (attach computation) 6 7 Net short-term capital gain or (loss). Combine lines 1a through 6 in column h 7 Part II See instructions for how to figure the amounts to enter on the lines below. This form may be easier to complete if you round off cents to whole dollars. (d) Proceeds (sales price) (e) Cost (or other basis) ( ) 1,431. (g) Adjustments to gain or loss from Form(s) 8949, Part II, line 2, column (g) (h) Gain or (loss) Subtract column (e) from column (d) and combine the result with column (g) 8a Totals for all long-term transactions reported on Form 1099-B for which basis was reported to the IRS and for which you have no adjustments (see instructions). However, if you choose to report all these transactions on Form 8949, leave this line blank and go to line 8b 8b Totals for all transactions reported on Form(s) 8949 mmmmmmmmm mmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmm Summary of Parts I and II with Box D checked 9 Totals for all transactions reported on Form(s) 8949 with Box E checked 10 Totals for all transactions reported on Form(s) 8949 with Box F checked 683. 683. 11 Enter gain from Form 4797, line 7 or 9 11 12 Long-term capital gain from installment sales from Form 6252, line 26 or 37 12 13 Long-term capital gain or (loss) from like-kind exchanges from Form 8824 13 14 Capital gain distributions (see instructions) 14 15 Net long-term capital gain or (loss). Combine lines 8a through 14 in column h 15 683. Part III mmmmmmmmmmmm mmmm mmmmmmmmmmmmmmmmmmmmmmmm 16 Enter excess of net short-term capital gain (line 7) over net long-term capital loss (line 15) 16 1,431. 17 Net capital gain. Enter excess of net long-term capital gain (line 15) over net short-term capital loss (line 7) 17 683. 18 Add lines 16 and 17. Enter here and on Form 1120, page 1, line 8, or the proper line on other returns. If 18 2,114. the corporation has qualified timber gain, also complete Part IV Note: If losses exceed gains, see Capital losses in the instructions. For Paperwork Reduction Act Notice, see the Instructions for Form 1120. Schedule D (Form 1120) 2017 JSA 7E1801 2.000 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 094135 PAGE 67 Form Sales and Other Dispositions of Capital Assets 8949 Department of the Treasury Internal Revenue Service Name(s) shown on return I I Go to www.irs.gov/Form8949 for instructions and the latest information. File with your Schedule D to list your transactions for lines 1b, 2, 3, 8b, 9, and 10 of Schedule D. OMB No. 1545-0074 À¾µ» Attachment Sequence No. 12A Social security number or taxpayer identification number CHARLES KOCH INSTITUTE 27-4967732 Before you check Box A, B, or C below, see whether you received any Form(s) 1099-B or substitute statement(s) from your broker. A substitute statement will have the same information as Form 1099-B. Either will show whether your basis (usually your cost) was reported to the IRS by your broker and may even tell you which box to check. Part I Short-Term. Transactions involving capital assets you held 1 year or less are short term. For long-term transactions, see page 2. Note: You may aggregate all short-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS and for which no adjustments or codes are required. Enter the totals directly on Schedule D, line 1a; you aren't required to report these transactions on Form 8949 (see instructions). You must check Box A, B, or C below. Check only one box. If more than one box applies for your short-term transactions, complete a separate Form 8949, page 1, for each applicable box. If you have more short-term transactions than will fit on this page for one or more of the boxes, complete as many forms with the same box checked as you need. X (A) Short-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS (see Note above) (B) Short-term transactions reported on Form(s) 1099-B showing basis w asn't reported to the IRS (C) Short-term transactions not reported to you on Form 1099-B 1 Adjustment, if any, to gain or loss. If you enter an amount in column (g), (h) enter a code in column (f). Cost or other basis. Gain or (loss). See the separate instructions. See the Note below Subtract column (e) and see Column (e) from column (d) and in the separate (f) (g) combine the result instructions Code(s) from Amount of with column (g) instructions adjustment (e) (a) Description of property (Example: 100 sh. XYZ Co.) (b) Date acquired (Mo., day, yr.) (c) Date sold or disposed of (Mo., day, yr.) (d) Proceeds (sales price) (see instructions) STCG FROM PARTNERSHIP K-1 VARIOUS VARIOUS 1,067. 1,067. STCG 40% OF SECTION 1256 GAIN VARIOUS VARIOUS 364. 364. 1,431. 1,431. 2 Totals. Add the amounts in columns (d), (e), (g), and (h) (subtract negative amounts). Enter each total here and include on your Schedule D, line 1b (if Box A above is checked), line 2 (if Box B above is checked), or line 3 (if Box C above is checked) I Note: If you checked Box A above but the basis reported to the IRS was incorrect, enter in column (e) the basis as reported to the IRS, and enter an adjustment in column (g) to correct the basis. See Column (g) in the separate instructions for how to figure the amount of the adjustment. For Paperwork Reduction Act Notice, see your tax return instructions. Form 8949 (2017) JSA 7X2615 2.000 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 094135 PAGE 68 Form 8949 (2017) Attachment Sequence No. Page 2 12A Social security number or taxpayer identification number Name(s) shown on return. Name and SSN or taxpayer identification no. not required if shown on other side CHARLES KOCH INSTITUTE 27-4967732 Before you check Box D, E, or F below, see whether you received any Form(s) 1099-B or substitute statement(s) from your broker. A substitute statement will have the same information as Form 1099-B. Either will show whether your basis (usually your cost) was reported to the IRS by your broker and may even tell you which box to check. Part II Long-Term. Transactions involving capital assets you held more than 1 year are long term. For short-term transactions, see page 1. Note: You may aggregate all long-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS and for which no adjustments or codes are required. Enter the totals directly on Schedule D, line 8a; you aren't required to report these transactions on Form 8949 (see instructions). You must check Box D, E, or F below. Check only one box. If more than one box applies for your long-term transactions, complete a separate Form 8949, page 2, for each applicable box. If you have more long-term transactions than will fit on this page for one or more of the boxes, complete as many forms with the same box checked as you need. (D) Long-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS (see Note above) (E) Long-term transactions reported on Form(s) 1099-B showing basis w asn't reported to the IRS X (F) Long-term transactions not reported to you on Form 1099-B Adjustment, if any, to gain or loss. 1 (a) Description of property (Example: 100 sh. XYZ Co.) (b) Date acquired (Mo., day, yr.) (c) Date sold or disposed (Mo., day, yr.) (d) Proceeds (sales price) (see instructions) (h) If you enter an amount in column (g), (e) Gain or (loss). enter a code in column (f). Cost or other basis. Subtract column (e) See the separate instructions. See the Note below from column (d) and and see Column (e) combine the result (f) (g) in the separate with column (g) Code(s) from Amount of instructions instructions adjustment LTCG FROM PARTNERSHIP K-1 VARIOUS VARIOUS 137. 137. LTCG 60% OF SECTION 1256 GAIN VARIOUS VARIOUS 546. 546. 683. 683. 2 Totals. Add the amounts in columns (d), (e), (g), and (h) (subtract negative amounts). Enter each total here and include on your Schedule D, line 8b (if Box D above is checked), line 9 (if Box E above is checked), or line 10 (if Box F above is checked) I Note: If you checked Box D above but the basis reported to the IRS was incorrect, enter in column (e) the basis as reported to the IRS, and enter an adjustment in column (g) to correct the basis. See Column (g) in the separate instructions for how to figure the amount of the adjustment. Form 8949 (2017) JSA 7X2616 2.000 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 094135 PAGE 69 Form Sales of Business Property 4797 OMB No. 1545-0184 (Also Involuntary Conversions and Recapture Amounts Under Sections 179 and 280F(b)(2)) I Department of the Treasury Internal Revenue Service Name(s) shown on return Attach to your tax return. Go to www.irs.gov/Form4797 for instructions and the latest information. mmmmmmmmmmmmmmmmmm 2 27 27-4967732 Enter the gross proceeds from sales or exchanges reported to you for 2017 on Form(s) 1099-B or 1099-S (or substitute statement) that you are including on line 2, 10, or 20. See instructions Part I Attachment Sequence No. Identifying number CHARLES KOCH INSTITUTE 1 À¾µ» I 1 Sales or Exchanges of Property Used in a Trade or Business and Involuntary Conversions From Other Than Casualty or Theft - Most Property Held More Than 1 Year (see instructions) (a) Description of property (b) Date acquired (mo., day, yr.) (c) Date sold (mo., day, yr.) (d) Gross sales price (e) Depreciation allowed or allowable since acquisition (f) Cost or other basis, plus improvements and expense of sale (g) Gain or (loss) Subtract (f) from the sum of (d) and (e) -5,782. ATTACHMENT 1 mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmm 3 Gain, if any, from Form 4684, line 39 4 Section 1231 gain from installment sales from Form 6252, line 26 or 37 4 5 Section 1231 gain or (loss) from like-kind exchanges from Form 8824 5 6 Gain, if any, from line 32, from other than casualty or theft 6 7 Combine lines 2 through 6. Enter the gain or (loss) here and on the appropriate line as follows: 7 3 -5,782. Partnerships (except electing large partnerships) and S corporations. Report the gain or (loss) following the instructions for Form 1065, Schedule K, line 10, or Form 1120S, Schedule K, line 9. Skip lines 8, 9, 11, and 12 below. Individuals, partners, S corporation shareholders, and all others. If line 7 is zero or a loss, enter the amount from line 7 on line 11 below and skip lines 8 and 9. If line 7 is a gain and you didn't have any prior year section 1231 losses, or they were recaptured in an earlier year, enter the gain from line 7 as a long-term capital gain on the Schedule D filed with your return and skip lines 8, 9, 11, and 12 below. mmmmmmmmmmmmmmmmmmmmmmm 8 Nonrecaptured net section 1231 losses from prior years. See instructions 9 Subtract line 8 from line 7. If zero or less, enter -0-. If line 9 is zero, enter the gain from line 7 on line 12 below. If line 9 is more than zero, enter the amount from line 8 on line 12 below and enter the gain from line 9 as a long-term capital gain on the Schedule D filed with your return. See instructions mmmmmmmmmmmmmmmmmmmmmmmm Part II 8 9 Ordinary Gains and Losses (see instructions) 10 Ordinary gains and losses not included on lines 11 through 16 (include property held 1 year or less): 11 Loss, if any, from line 7 12 Gain, if any, from line 7 or amount from line 8, if applicable 12 13 Gain, if any, from line 31 13 14 Net gain or (loss) from Form 4684, lines 31 and 38a 14 15 Ordinary gain from installment sales from Form 6252, line 25 or 36 15 16 Ordinary gain or (loss) from like-kind exchanges from Form 8824 16 17 Combine lines 10 through 16 17 18 mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm For all except individual returns, enter the amount from line 17 on the appropriate line of your return and skip lines a and b below. For individual returns, complete lines a and b below: a If the loss on line 11 includes a loss from Form 4684, line 35, column (b)(ii), enter that part of the loss here. Enter the part of the loss from income-producing property on Schedule A (Form 1040), line 28, and the part of the loss from property used as an employee on Schedule A (Form 1040), line 23. Identify as from "Form 4797, line 18a." See instructions b Redetermine the gain or (loss) on line 17 excluding the loss, if any, on line 18a. Enter here and on Form 1040, line 14 mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm For Paperwork Reduction Act Notice, see separate instructions. 11 5,782.) ( -5,782. 18a 18b Form 4797 (2017) JSA 7X2610 2.000 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 094135 PAGE 70 27-4967732 Gain From Disposition of Property Under Sections 1245, 1250, 1252, 1254, and 1255 (see instructions) Page 2 Form 4797 (2017) Part III (a) Description of section 1245, 1250, 1252, 1254, or 1255 property: 19 (b) Date acquired (mo., day, yr.) (c) Date sold (mo., day, yr.) Property C Property D A B C D These columns relate to the properties on lines 19A through 19D. I 20 Gross sales price (Note: See line 1 before completing.) 20 21 Cost or other basis plus expense of sale 21 22 22 23 Depreciation (or depletion) allowed or allowable. Adjusted basis. Subtract line 22 from line 21. 24 Total gain. Subtract line 23 from line 20 24 25 If section 1245 property: mmmmmmm m m mm mm mmmmmmm m m m m m m mm mm mm Property B 23 a Depreciation allowed or allowable from line 22 25a b Enter the smaller of line 24 or 25a 25b 26 Property A If section 1250 property: If straight line depreciation was used, enter -0- on line 26g, except for a corporation subject to section 291. m mmmmmmmmm m m mmmmmmmmm mmmmmmm mmmmmmmmmmmm a Additional depreciation after 1975. See instructions 26a b Applicable percentage multiplied by the smaller of line 24 or line 26a. See instructions 26b c Subtract line 26a from line 24. If residential rental property or line 24 isn't more than line 26a, skip lines 26d and 26e 26c d Additional depreciation after 1969 and before 1976 26d e Enter the smaller of line 26c or 26d 26e f Section 291 amount (corporations only) g Add lines 26b, 26e, and 26f. 26g 27 26f If section 1252 property: Skip this section if you didn't dispose of farmland or if this form is being completed for a partnership (other than an electing large partnership). mmmmmmm m mmmmmmmmm a Soil, water, and land clearing expenses 27a b Line 27a multiplied by applicable percentage. See instructions 27b c Enter the smaller of line 24 or 27b 27c 28 If section 1254 property: a Intangible drilling and development costs, expenditures m mmmmmmmmm for development of mines and other natural deposits, mining exploration costs, and depletion. See instructions b Enter the smaller of line 24 or 28a 29 28a 28b If section 1255 property: a Applicable percentage of payments excluded from income under section 126. See instructions m m m m mm b Enter the smaller of line 24 or 29a. See instructions 29a 29b Summary of Part III Gains. Complete property columns A through D through line 29b before going to line 30. mmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 30 Total gains for all properties. Add property columns A through D, line 24 30 31 Add property columns A through D, lines 25b, 26g, 27c, 28b, and 29b. Enter here and on line 13 31 32 Subtract line 31 from line 30. Enter the portion from casualty or theft on Form 4684, line 33. Enter the portion from other than casualty or theft on Form 4797, line 6 32 Part IV Recapture Amounts Under Sections 179 and 280F(b)(2) When Business Use Drops to 50% or Less (see instructions) mmmmmmmmmmmmm m m m m m m m m m m m m m m m m m m m m m m mm mm mm mm mm (a) Section 179 33 Section 179 expense deduction or depreciation allowable in prior years 33 34 Recomputed depreciation. See instructions Recapture amount. Subtract line 34 from line 33. See the instructions for where to report 34 35 (b) Section 280F(b)(2) 35 Form 4797 (2017) JSA 7X2620 2.000 5425DW K922 11/15/2018 10:10:25 AM V 17-7.2F 094135 PAGE 71 CHARLES KOCH INSTITUTE Supplement to Form 4797 Part I Detail Description LOSS-PARTNERSHIP K-1 27-4967732 ATTACHMENT 1 Date Acquired VARIOUS Date Sold Gross Sales Price Depreciation Allowed or Allowable VARIOUS Cost or Other Basis 5,782. Gain or (Loss) for entire year -5,782. -5,782. Totals JSA ATTACHMENT 1 7XA258 1.000 5425DW K922 11/15/2018 10:10:25 AMV 17-7.2F 094135 PAGE 72