l efile GRAPHIC p rint - DO NOT PROCESS Form ij I As Filed Data - I DLN: 93493320044966 OMB No 1545-0047 Return of Organization Exempt From Income Tax 990 Under section 501 ( c), 527, or 4947 ( a)(1) of the Internal Revenue Code ( except private foundations) ^ Do not enter social security numbers on this form as it may be made public Department of the 2 p 1 5 _ ^ Information about Form 990 and its instructions is at www IRS gov/form990 Treasury Inspection Internal Revenue Service A B For the 2015 calendar y ear, or tax y ear h inning 01-01-2015 , and ending 12-31-2015 C Name of organization CHARLES KOCH INSTITUTE Check if applicable D Employer identification number Address change 27-4967732 % GUY BARKWILL Doing business as Name change Initial return F_ Final return/terminated E Telephone number Number and street (or P 0 box if mail is not delivered to street addre5 1320 N COURTHOUSE ROAD STE 500 (703)875-1658 [ Amended return [Application Pending I City or town, state or province, country, and ZIP or foreign postal code ARLINGTON, VA 22201 G Gross receipts $ 9,410,647 F Name and address of principal officer BRIAN HOOKS 1320 N COURTHOUSE RD STE 500 ARLINGTON,VA 22201 I Tax - exempt status 1 3 Website F_ 501 (c) ( ) 1 (insert no ) F_ 4947(a)(1) or subordinates? [ Yes No H(b) Are all subordinates IYes [ No included? If"No," attach a list (see instructions) F 527 WWW CHARLESKOCHINSTITUTE ORG K Form of organization © 501(c)(3) H(a) Is this a group return for [ Corporation [ Trust [ Association H(c) GrouD exemption number ^ L Year of formation 1 Other ^ 2011 1 M State of legal domicile DE Summary 1Briefly describe the organization's mission or most significant activities ADVANCEMENT OF LIBERTY AND ECONOMIC FREEDOM BY EDUCATING STUDENTS IN A CLASSROOM w 2 Check this box ^ [ if the organization discontinued its operations or disposed of more than 25% of its net assets ,6 S! 3 Number of voting members of the governing body (Part VI, line la) . . . . 5 Total number of individuals employed in calendar year 2015 (Part V, line 2a) Q . 4 Number of independent voting members of the governing body (Part VI, line lb) 6 Total number of volunteers (estimate if necessary) . . . . . 3 . . . . . . . 7a Total unrelated business revenue from Part VIII, column (C), line 12 b Net unrelated business taxable income from Form 990-T, line 34 . . . . . . . . . . . . . . . 5 4 5 5 186 6 0 7a 5,744,153 7b Prior Year 8 9 Contributions and grants (Part VIII, line Ih) . Program service revenue (Part VIII, line 2g) 10 Investment income (Part VIII, column (A), lines 3, 4, and 7d 11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and Ile) . . . 12 Total revenue-add lines 8 through 11 (must equal Part VIII, column (A), line 12) 13 Grants and similar amounts paid (Part IX, column (A), lines 1-3 ) . . 14 Benefits paid to or for members (Part IX, column (A ), line 4) 15 Salaries, other compensation, employee benefits (Part IX, column (A ), lines 5-10) 16a Professional fundraising fees (Part IX, column (A), line lle) b . Z1 28,750,000 0 0 0 8,261,197 9,388,796 30,353 21,851 37,041,550 9,410,647 1,030,323 1,299,555 0 0 7 , 184 , 227 11 , 618 , 750 0 0 Total fundraising expenses (Part IX, column (D), line 25) ^ 0 17 Other expenses (Part IX, column (A), lines 11a-11d, 1if-24e) 9,027,931 8,484,600 18 Total expenses Add lines 13-17 (must equal Part IX, column (A), line 25) 17,242,481 21,402,905 19 Revenue less expenses Subtract line 18 from line 12 19,799,069 -11,992,258 . . . . 8 T Qm . 4,823,787 Current Year . Beginning of Current Year 20 Total assets (Part X, line 16) 21 Total liabilities (Part X, line 26) . . 22 Net assets or fund balances Subtract line 21 from line 20 . . . . . . . . . . . . . VftfW Si g nature Block Under penalties of perjury, I declare that I have examined this return, 1 my knowledge and belief, it is true, correct, and complete Declaration preparer has any knowledge Sign Here Signature of officer BRIAN HOOKS PRESIDENT Type or print name and title Print/Type preparer's name Michael J Engle Paid Preparer Use Only Firm's name Preparer's signature Michael J Engle ^ BKD LLP Firm's address ^ 1201 Walnut Suite 1700 Kansas City, MO 641062246 May the IRS discuss this return with the preparer shown above? (see i For Paperwork Reduction Act Notice , see the separate instructions. . . . . . . . . . . . 290,777,396 End of Year 271,684,160 766,274 2,101,502 290,011,122 269,582,658 Form 990 (2015) Page 2 Statement of Program Service Accomplishments 1 Check if Schedule 0 contains a response or note to any line in this Part III Briefly describe the organization's mission E ADVANCING AN UNDERSTANDING OF HOW FREE SOCIETIES ENABLE WELL-BEING BY EDUCATING STUDENTS IN A CLASSROOM 2 Did the organization undertake any significant program services during the year which were not listed on the prior Form 990 or 990-EZ? . . . . . . . . . . . . . . . . . . . . . EYes [No Eyes [No If "Yes," describe these new services on Schedule 0 3 Did the organization cease conducting, or make significant changes in how it conducts, any program services? . . . . . . . . . . . . . . . . . . . . . . . . . . . If "Yes," describe these changes on Schedule 0 4 4a 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 (Code ) (Expenses $ 16,883,851 including grants of $ 1,299,555 ) (Revenue $ 0 EDUCATE STUDENTS IN A CLASSROOM SETTING ABOUT HOW FREE SOCIETIES ENABLE WELL-BEING 4b (Code ) (Expenses $ including grants of $ ) (Revenue $ 4c (Code ) (Expenses $ including grants of $ ) (Revenue $ 4d Other program services (Describe in Schedule 0 4e Total program service expenses 00, (Expenses $ including grants of $ ) (Revenue $ 16,883,851 Form 990 (2015) Form 990 (2015) Page 3 Checklist of Re q uired Schedules Yes 1 No Is the organization described in section 501(c)(3) or4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule A . . . . . . . . . . . . . . . . . . . . . . 1 2 Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? 2 3 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 3 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 . . . . . . . . . . . . . 4 No 5 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 . . . . . . . . . . . . . . . . 5 No 6 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 Ij . . . . . . . . . . . . . . . . . 6 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 ij 7 Did the organization maintain collections of works of art, historical treasures, or other similar assets? . If "Yes," complete Schedule D, Part III .J . . . . . . . . . . . 8 No 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 °^ . . . . . . . . . . g No 10 No 4 7 8 9 . Yes . No 10 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 Ij . . 11 Ifthe organization's answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable a b c d Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes, " complete Schedule D, Part VI Ij . 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 167 If "Yes," complete Schedule D, Part VII Ij . . lib Yes 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 167 If "Yes," complete Schedule D, Part VIII Ij . . I lc No 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 Ij . . lid No lie No lif No 12a No 12b No 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 Ij Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes, " complete Schedule D, Parts XI and XII Ij . . 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 Ij 13 Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E 14a Did the organization maintain an office, employees, or agents outside of the United States? 14a 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 . . . . . . . . . Ij 14b b 15 No Yes Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part X b No Sla . e 12a No Ij 13 Yes No Yes 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 . . . . . Ij 15 No 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 . . . Ij 16 No 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) . . 17 No 18 Did the organization report more than $15,000 total offundraising event gross income and contributions on Part VIII, lines lc and 8a'' If "Yes," complete Schedule G, PartIl . . . . . . . . . . . . 18 No 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 . 19 No 20a Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H 20a No 16 b . . If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return? 20b Form 990 (201 5 ) Form 990 (2015) Page 4 Checklist of Required Schedules (continued) 21 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 1z If "Yes," complete Schedule I, Parts I and II . . . . Ij 22 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 . . . . . . . . Ij 23 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 3 . . . . . . . . . . . . . . . . . . . . . . . Ij 24a 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, 20027 If "Yes," answer lines 24b through 24d and complete Schedule K If "No,"go to line 25a . . . . . . . . . . . . . . . 23 Yes No 24a b Did the organization invest any proceeds oftax-exempt bonds beyond a temporary period exception? c Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds? 24c Did the organization act as an "on behalf of issuer for bonds outstanding at any time during the year? 24d 24b d 25a b 26 27 28 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 . . . . . . . . . . . . 25a No 25b No 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 . . 26 No 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 . . 27 No 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 . . 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 A current or former officer, director, trustee, or key employee? If "Yes,"complete Schedule L, Part IV . . . . . . . . . . . . . . . . . . . . . . . . 28a No b A family member of a current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV . . . . . . . . . . . . . . . . . . . . 28b No c A n 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 . . . 28c No 29 Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M 29 No 30 Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M . . . . . . . . . . . . 30 No 31 No Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes, " complete Schedule N, Part II . . 32 No 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, PartI . .w4i 33 Yes 34 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 . . . . . . . . . . . . . . . . . . . . . . . . .Ij 34 Yes 35a Did the organization have a controlled entity within the meaning of section 512(b)(13)? 35a Yes 31 Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I 32 33 b 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, Ime 2 . . . 1i 36 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 . 1i No 37 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 1i No 38 Did the organization complete Schedule 0 and provide explanations in Schedule 0 for Part VI, lines 1lb and 197 Note . All Form 990 filers are required to complete Schedule 0 . Form 990(2015) Form 990 (2015) Page 5 Statements Regarding Other IRS Filings and Tax Compliance Check if Schedule 0 contains a res p onse or note to an y line in this Part V Yes la Enter the number reported in Box 3 of Form 1096 Enter -0- if not applicable la 328 lb 0 b Enter the number of Forms W-2G included in line la 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? . . 2a Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return . . . . . . . . . . . . . . . . . . b ^ 2a If at least one is reported on line 2a, did the organization file all required federal employment tax returns? Note .Ifthe sum of lines la and 2a is greater than 250, you may be required to e-file (see instructions) 3a Did the organization have unrelated business gross income of $1,000 or more during the year? Yes 2b Yes 186 3a Yes . 3b Yes 4a 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)? . . 4a No 5a No 5b No b b . 1c No If"Yes," has it filed a Form 990-T for this year?If "No"toline3b, provide an explanation in Schedule 0 . . If "Yes," enter the name of the foreign country ^ See instructions for filing requirements for FinC EN Form 114, Report of Foreign Bank and Financial Accounts (FBA R) 5a Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? b Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction? c If "Yes," to line 5a or 5b, did the organization file Form 8886-T7 Sc 6a 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? . . b 7 6a If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? . . No 6b Organizations that may receive deductible contributions under section 170(c). a 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? 7a No b If "Yes," did the organization notify the donor of the value of the goods or services provided? 7b c Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? . . 7c No d If "Yes," indicate the number of Forms 8282 filed during the year e Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract? 7e No f Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? 7f No g If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? . . 7g h If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? . . 7h 8 . . . . I b . . 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? . . 9a Did the sponsoring organization make any taxable distributions under section 4966? 10 7d . . Did the sponsoring organization make a distribution to a donor, donor advisor, or related person? 8 9a 9b Section 501(c )( 7) organizations. Enter a Initiation fees and capital contributions included on Part VIII, line 12 b Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities 11 . 10a 10b Section 501(c )( 12) organizations. Enter a Gross income from members or shareholders b Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them ) . . . . . . . . . 12a b 13 . . . . . . . . 11a 11b Section 4947 ( a)(1) non - exempt charitable trusts .Is the organization filing Form 990 in lieu of Form 1041? If "Yes," enter the amount of tax-exempt interest received or accrued during the year 12a 12b 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 0 b Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans 13b c Enter the amount of reserves on hand 13c 14a b 13a Did the organization receive any payments for indoor tanning services during the tax year? 14a If "Yes," has it filed a Form 720 to report these payments''If "No," provide an explanation in Schedule 0 14b No Form 990 (2015) Form 990 (2015) LQ&W Page 6 Governance , Management , and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule 0. See instructions. Check if Schedule 0 contains a response or note to any line in this Part VI Section A. Governina Bodv and Manaaement Yes la Enter the number of voting members of the governing body at the end of the tax year la 5 lb 5 No 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 0 b Enter the number of voting members included in line la, above, who are independent 2 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 8 Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? Yes 3 No 4 No 5 No 6 No 7a No 7b No 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 2 . . . . . . . . . . . . . . . . . . . . . . 8a Yes 8b 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 0 . . . . . . 9 No Yes Section B. Policies ( This Section B re q uests information about p olicies not re q uired b y the Internal Revenue Code. Yes 10a b lla b 12a Did the organization have local chapters, branches, or affiliates? 10a 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? 10b Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? . . . . . . . . . . . . . . . . . . . . . . . . . . . Sla No Describe in Schedule 0 the process, if any, used by the organization to review this Form 990 12a Yes Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? . . . . . . . . . . . . . . . . . . . . . . . . . 12b Yes Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe in Schedule 0 how this was done . . . . . . . . . . . . . . . . . . 12c Yes 13 Did the organization have a written whistleblower policy? 13 Yes 14 Did the organization have a written document retention and destruction policy? 14 Yes 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? 15a Yes S5b Yes b c No No Did the organization have a written conflict of interest policy? If "No," go to line 13 . . . . 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 0 (see instructions) 16a b Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? 16a 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? 16b No Section C. Disclosure 17 List the States with which a copy of this Form 990 is required to be 18 Section 6104 requires an organization to make its Form 1023 (or 1024 if applicable), 990, and 990-T (501(c) (3)s only) available for public inspection Indicate how you made these available Check all that apply WI 19 20 [Own website F-Another's website F-Other (explain in Schedule 0) F- Upon request Describe in Schedule 0 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 BARKWILL 1320 N COURTHOUSE RD STE 500 ARLINGTON, VA 22201 (703) 875-1658 Form 990(2015) Form 990 (2015) Liga= Page 7 Compensation of Officers , Directors , Trustees , Key Employees , Highest Compensated Employees , and Independent Contractors Check if Schedule 0 contains a response or note to any line in this Part VII E Section A. Officers , Directors , Trustees , Key Employees , and Highest Compensated Employees la Complete this table for all persons required to be listed Report compensation for the calendar year ending with or 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, or 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 (A) Name and Title (B) Average hours per week (list any hours for related organizations below dotted line) (C) Position (do not check more than one box, unless person is both an officer and a director/trustee) 2, = ^1 ?,3 = a ;i n 3 c Co ^{ (D ) Reportable compensation from the organization (W- 2/1099MISC) ( E) Reportable compensation from related organizations (W- 2/1099MISC) (F) Estimated amount of other compensation from the organization and related organizations D I. IT, (1) CHARLES G KOCH ...................................................................... CHAIRMAN 1 0 ................ (2) CHARLES CHASE KOCH ...................................................................... DIRECTOR 1 0 ................ (3) ELIZABETH B KOCH ...................................................................... DIRECTOR 1 0 ................ (4) RICHARD FINK ...................................................................... VICE CHAIRMAN 1 0 ................ (5) DALE GIBBENS ...................................................................... EXECUTIVE VICE PRESIDENT 1 0 ................ (6) BRIAN MENKES ...................................................................... SECRETARY 1 0 ................ (7) DUSTIN PERRY ...................................................................... TREASURER 10 ................ x 0 0 0 x 0 0 0 x 0 0 0 X 0 0 0 X 0 0 0 X 0 0 0 X 0 0 0 20 0 (8) BRIAN HOOKS ...................................................................... """"""""' PRESIDENT 30 0 X 192,486 255,061 30,924 50 0 (9) WILLIAM RUGER ...................................................................... """"""""' VICE PRESIDENT-RESEARCH/POLICY 00 X 315,935 0 30,102 X 0 0 0 (10) ARIANNE MASSEY ...................................................................... VICE PRESIDENT, TALENT DEV 1 0 1 0 1 0 1 0 X 1 0 10 10 20 0 ................ 00 50 0 (11) ALISON FRASER ...................................................................... """"""""' MANAGING DIR -RESEARCH/POLICY 00 X 190,668 0 26,574 50 0 (12) KATHLEEN ROBERTS ...................................................................... """"""""' VICE PRESIDENT- EXT RELATIONS 00 X 225,018 0 14,064 50 0 (13) TONYA MULLINS ...................................................................... """"""""' DIRECTOR-COMMUNICATIONS & MKTG 00 X 156,601 0 23,362 50 0 (14) SHANNON FOWLER ...................................................................... """"""""' DIRECTOR-HUMAN RESOURCES 00 X 132,429 0 18,388 Form 990 (2015) Form 990 (2015) Page 8 Section A. Officers, Directors , Trustees , Key Employees , and Highest Compensated Employees (continued) (A) Name and Title (B) Average hours per week (list any hours for related organizations below dotted line) (C) Position (do not check more than one box, unless person is both an officer and a director/trustee) _ ` 'I' = T (D) Reportable compensation from the organization (W- 2/1099MISC) (E) Reportable compensation from related organizations (W- 2/1099MISC) r (F) Estimated amount of other compensation from the organization and related organizations r. 0 .1 D :5 I• ^^ (15) DEREK JOHNSON 20 0 ........................................................................ ....................... DIRECTOR-EDUC DEVELOPMENT 30 0 lb Sub -Total . . . . . . . . . . . . c Total from continuation sheets to Part VII, Section A d Total ( add lines lb and 1c) . X . . . . . . 87,815 62,891 9,951 ^ . ^ ^ 1,300,952 317,952 2 Total number of individuals (including but not limited to those listed above) who received more than $ 100,000 of reportable compensation from the organization ^ 16 3 Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line la? If "Yes," complete ScheduleI for such individual . . . . . . . . . . . . . 4 For any individual listed on line la, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule I for such individual 5 Did any person listed on line la receive or accrue compensation from any unrelated organization or individual for services rendered to the organization?If "Yes," complete Schedule] forsuch person . . . . . . . 153,365 No 3 No 5 No 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 (A) Name and business address (B) Description of services (C) Compensation DPROGRAM LLC, 505 WEST 15TH STREET AUSTIN, TX 78701 SXSW EVENT 249,659 RED EDGE LLC, 2300 CLARENDON BLVD ARLINGTON, VA 22201 DESIGN 151,452 IX ACP HOTEL OWNER LP, 591 W PUTNAM AVENUE GREENWICH, CT 06830 HOTEL 210,604 1888 MANAGEMENT LLC, PO BOX 5004 WICHITA, KS 67201 INVESTMENT MGMT 379,113 2 Total number of independent contractors (including but not limited to those listed above) who received more than $ 100,000 of compensation from the organization ^ 4 Form 990 (201 5 ) Form 990 (2015) Page 9 Statement of Revenue T Check if Schedule 0 contains a response or note to any line in this Part VIII (A) Total revenue la Federated campaigns Membership dues c Fundraising events d Related organizations E y .. e Government grants (contributions) le O f All other contributions, gifts, grants, and similar amounts not included above if g Noncash contributions included in lines la-1f $ h Total . Add lines la-1f E (C) Unrelated business revenue (D) Revenue excluded from tax under sections 512-514 la b ya (B) Related or exempt function revenue . . . . lb . 1c . ld V' y .^. 0 c O V . ^ 0 Business Code I ti 2a b CL c d e M f All other program service revenue g Total . Add lines 2a-2f 0 3 ^ 0 ^ 7,190,196 Investment income (including dividends, interest, and other similar amounts) • . 4 Income from investment of tax-exempt bond proceeds ^ 0 5 Royalties ^ 0 (i) Real 6a Less rental expenses c Rental income or (loss) d Net rental inco me or (loss) (ii) Personal 0 0 . . (i) Securities b 1,446,043 Gross rents b 7a 5,744,153 Gross amount from sales of assets other than inventory ^ 0 ^ 2,198,600 ^ 0 (ii) Other 2,198,600 Less cost or other basis and sales expenses c d 4) 8a Gain or (loss) 2,198,600 Net gain or (los s) 2,198,600 Gross income from fundraising events (not including of contributions reported on line 1c) See Part IV, line 18 cc a b Less c Net income or (loss) from fundraising events 9a direct expenses . b . . Gross income from gaming activities See Part IV, line 19 . . a b Less c Net income or (loss) from gaming acti vities direct expenses . b . . . 0 001 10a Gross sales of inventory, less returns and allowances . a b Less c Net income or (loss) from sales of inventory cost of goods sold . b Miscellaneous Revenue I la b . ^ 0 Business Code EDUCATIONAL SERVICES MISC 900099 19,919 19,919 900099 1,932 1,932 1,932 1,932 C d All other revenue e Total .Add lines 11a-11d . ^ 21,851 12 Total revenue . See Instructions ^ 9,410,647 1 1 5,744,153 3,666,494 Form 990(2015) Form 990 (2015) Page 10 Statement of Functional Expenses Ligg= Section 501(c)(3) and 501(c)(4) organizations must complete all columns All other organizations must complete column (A) Check if Schedule 0 contains a response or note to any line in this Part IX T 1 (e ) ram service Program expenses (A) Do not include amounts reported on lines 6b, 8b, 9b, and lOb of Part VIII . Total expenses ( C) Management and general expenses (D) Fundraising expenses Grants and other assistance to domestic organizations and domestic governments See Part IV, line 21 930,737 930,737 368,818 368,818 2 Grants and other assistance to domestic individuals See Part IV, line 22 3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals See Part IV, lines 15 and 16 . . . . . . . . . . . 0 4 Benefits paid to or for members 0 5 Compensation of current officers, directors, trustees, and 6 Compensation not included above, to disqualified 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) key employees 9 10 . . . . . . 551,443 . 518,578 32,865 7,636,975 1,454,658 0 9,091,633 and 403(b) employer contributions) 402,075 337,743 64,332 Other employee benefits 951,186 798,996 152,190 622,413 522,827 99,586 Payroll taxes 11 Fees for services (non-employees) a Management b Legal . 31,807 0 27,036 4,771 c Accounting 25,871 21,990 3,881 d Lobbying . 0 e Professional fundraising services See Part IV, line 17 f Investment management fees 0 g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) 504,048 504,048 1,120,713 952,606 168,107 12 Advertising and promotion 194,587 165,399 29,188 13 Office expenses 223,726 190,167 33,559 14 Information technology 356,426 302,962 53,464 1,624,961 1,381,217 243,744 1,855,916 1,577,529 278,387 470,829 83,087 430,508 365,932 64,576 7,549 6,417 1,132 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 expenses Itemize expenses not 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 0 ) . 0 . . . . . . . . . . . . . . . . . . . . 0 553,916 . 0 . . . . . 0 . . . . . . . . . a FED/STATE UBI TAXES b PRINTING/PUBLISHING 235,468 213,567 21,901 c AWARDS & INCENTIVES 57,308 57,190 118 All other expenses 76,089 36,336 39,753 21,402,905 16,883,851 4,519,054 d e 0 1,185,707 1,185,707 0 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 ^ F- iffollowing SOP 98-2 (ASC 958-720) 0 Form 990 (2015) Form 990 (2015) Page 11 Balance Sheet Check if Schedule 0 contains a response or note to any line in this Part X P (A) Beginning of year 1 Cash-non-interest-bearing 2 Savings and temporary cash investments 3 Pledges and grants receivable, net Q . . . . . . . Accounts receivable, net 5 Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees Complete Part II of Schedule L . . . . . . . . . . . . . 110,927 1 283,476 56,121,472 2 38,837,791 0 3 0 30,041 4 62,818 0 5 0 0 6 0 0 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(13), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L 7 Notes and loans receivable, net 0 7 8 Inventories for sale or use 0 8 0 9 Prepaid expenses and deferred charges 49,014 9 113,815 10a b V, . 4 6 . . (B) End of year Land , buildings, and equipment cost or other basis Complete Part VI of Schedule D 10a 67,500 Less 10b 67 ,500 accumulated depreciation . . . . 11 Investments-publicly traded securities 12 Investments-other securities 13 Investments-program-related See Part IV, line 11 14 Intangible assets . . . See Part IV, line 11 . . . . . . . . . 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 411,090 10c 0 11 0 234,054,852 12 232,386,260 0 13 0 0 14 0 0 15 0 290,777, 396 16 271,684,160 766,274 17 2,101,502 0 18 0 0 19 0 0 20 0 0 21 0 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 0 22 0 23 Secured mortgages and notes payable to unrelated third parties 0 23 0 24 Unsecured notes and loans payable to unrelated third parties 0 24 0 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 . 26 Total liabilities .Add lines 17 through 25 persons Complete Part II of Schedule L . . . . . . . . . fL . Organizations that follow SFAS 117 (ASC 958), check here ^ 0 25 0 766,274 26 2,101,502 290,011,122 27 269,582,658 and complete lines 27 through 29, and lines 33 and 34. 2 27 Unrestricted net assets M C3 28 Temporarily restricted net assets 0 28 0 29 Permanently restricted net assets 0 29 0 Organizations that do not follow SFAS 117 (ASC 958), check here ^ complete lines 30 through 34. p and un 30 Capital stock or trust principal, or current funds 30 '^ 31 Paid-in or capital surplus, or land, building or equipment fund 31 32 Retained earnings, endowment, accumulated income, or other funds 33 Total net assets or fund balances 34 Total liabilities and net assets/fund balances Z . . . . . . . . . 32 . 290,011,122 33 290,777,396 34 269,582,658 271,684,160 Form 990 (2015) Form 990 (2015) Page 12 Reconcilliation of Net Assets Check if Schedule 0 contains a response or note to any line in this Part XI 1 Total revenue (must equal Part VIII, column (A), line 12) 2 Total expenses (must equal Part IX, column (A), line 25) 3 Revenue less expenses Subtract line 2 from line 1 4 Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) 5 Net unrealized gains (losses) on investments 6 Donated services and use of facilities 7 Investment expenses F . . . 1 9,410,647 2 21,402,905 3 -11,992,258 4 290,011,122 5 -9,349,772 . 6 . . 7 8 Prior period adjustments . . 9 Other changes in net assets or fund balances (explain in Schedule 0) 10 Net assets or fund balances at end of year Combine lines 3 through 9 (must equal Part X, line 33, column (B)) 8 913,566 9 10 269,582,658 Financial Statements and Reporting Check if Schedule 0 contains a res p onse or note to an y line in this Part XII Yes 1 No Accounting method used to prepare the Form 990 F-Cash [Accrual POther If the organization changed its method of accounting from a prior year or checked "Other," explain in Schedule 0 2a Were the organization's financial statements compiled or reviewed by an independent accountant? 2a No 2b No 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 P Separate basis b F- Consolidated basis F- Both consolidated and separate basis 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 P Separate basis c F- Consolidated basis F- Both consolidated and separate basis 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? 2c If the organization changed either its oversight process or selection process during the tax year, explain in Schedule 0 3a 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 CircularA-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 0 and describe any steps taken to undergo such audits 3a No 3b Form 990 (2015) l efile GRAPHIC p rint - DO NOT PROCESS (Form 990 or Department of the Treasury DLN: 93493320044966 OMB No 1545-0047 SCHEDULE A 990EZ ) I As Filed Data - I Public Charity Status and Public Support Complete if the organization is a section 501(c )( 3) organization or a section 4947 (a)(1) nonexempt charitable trust. ^ Attach to Form 990 or Form 990-EZ. ^ Information about Schedule A (Form 990 or 990 - EZ) and its instructions is at www.irs.gov/form990 . 2 0 1 5 Open to Public Inspection Internal Ravenna Semite Name of the organization CHARLES KOCH INSTITUTE Employer identification number 27-4967732 JLi^ Reason for Public Charity Status (All organizations must complete this part.) See instructions. The organization is not a private foundation because it is 1 F- 2 (For lines 1 through 11, check only one box ) A church, convention of churches, or association of churches described in section 170(b )( 1)(A)(i). A school described in section 170(b )(1)(A)(ii).(Attach Schedule E (Form 990 or 990-EZ)) 3 p A hospital or a cooperative hospital service organization described in section 170(b )( 1)(A)(iii). 4 p 5 p 6 p 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 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 ) A federal, state, or local government or governmental unit described in section 170 ( b)(1)(A)(v). 7 p 8 p 9 p 10 p 11 p a b c d e f g A n 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 ) A community trust described in section 170(b )(1)(A)(vi) (Complete Part II ) 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 Seesection 509(a )(2). (Complete Part III ) A n organization organized and operated exclusively to test for public safety See section 509(a)(4). An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of 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 1la through l Id that describes the type of supporting organization and complete lines l le, 11f, and 11g p 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. p 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. p 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. p 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. p 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) (i) Name of supported organization (ii)EIN (iii) Type of organization (described on lines 1- 9 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 Total For Paperwork Reduction Act Notice , see the Instructions for Form 990 or 990EZ . Cat No 11285F Schedule A (Form 990 or 990-EZ) 2015 Schedule A (Form 990 or 990-EZ) 2015 Page 2 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) ^ 1 Gifts, grants, contributions, and membership fees received (Do not include any unusual grants Tax revenues levied for the 2 organization's benefit and either paid to or expended on its behalf The value of services or facilities 3 furnished by a governmental unit to the organization without charge 4 Total . Add lines 1 through 3 The portion of total contributions 5 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 6 from line 4 (a)2011 (b)2012 (c)2013 (d)2014 (e)2015 (f)Total (d)2014 (e)2015 (f)Total Section B. Total Support Calendar year (a)2011 (b)2012 (or fiscal year beginning in) ^ 7 Amounts from line 4 8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources 9 Net income from unrelated business activities, whether or not the business is regularly carried on Other income Do not include 10 gain or loss from the sale of capital assets (Explain in Part VI) Total support . Add lines 7 11 through 10 12 Gross receipts from related activities, etc (see instructions) 13 (c)2013 12 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .^ E Section C . Computation of Public Support Percentage 14 Public support percentage for 2015 (line 6, column (f) divided by line 11, column (f)) 14 15 Public support percentage for 2014 Schedule A, Part II, line 14 15 16a 331 / 3% support test - 2015 .Ifthe organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box b 17a b 18 and stop here . The organization qualifies as a publicly supported organization ^ F 331 / 3% support test - 2014 .Ifthe 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 10 %-facts - and-circumstances test - 2015 .Ifthe 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 ^ F organization 10%-facts - and-circumstances test - 2014 .Ifthe 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 ^ F supported organization Private foundation .If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see ^ p instructions ^ F Schedule A (Form 990 or 990-EZ) 2015 Schedule A (Form 990 or 990-EZ) 2015 Page 3 IMMISTM Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 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 Calendar year (or fiscal year beginning in) ^ Gifts, grants, contributions, and 1 membership fees received (Do not include any "unusual grants ') Gross receipts from admissions, 2 merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose Gross receipts from activities 3 that are not an unrelated trade or business under section 513 4 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf The value of services or facilities 5 furnished by a governmental unit to the organization without charge 6 Total . Add lines 1 through 5 7a 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 c Add lines 7a and 7b 8 Public support . (Subtract line 7c from line 6 ) (a)2011 (b)2012 (c)2013 (d)2014 (e)2015 (f)Total Section B. Total Support Calendar year (a)2011 (b)2012 (c)2013 (d)2014 (e)2015 (f)Total (or fiscal year beginning in) ^ 9 Amounts from line 6 Gross income from interest, 10a dividends, payments received on securities loans, rents, royalties and income from similar sources Unrelated business taxable b income (less section 511 taxes) from businesses acquired after June 30, 1975 c Add lines 10a and 10b Net income from unrelated 11 business activities not included in line lob, whether or not the business is regularly carried on 12 Other income Do not include gain or loss from the sale of capital assets (Explain in Part VI ) Total support . (Add lines 9, 10c, 13 11, and 12 ) 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) organization, check this box and stop here ^ E Section C . Computation of Public Support Percentage 15 Public support percentage for 2015 (line 8, column (f) divided by line 13, column (f)) 16 Public support percentage from 2014 Schedule A, Part III, line 15 Section D. Computation of Investment Income Percentage 17 Investment income percentage for 2015 (line l Oc, column (f) divided by line 13, column (f)) 18 Investment income percentage from 2014 Schedule A, Part III, line 17 19a 331 / 3% support tests - 2015 .Ifthe 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 ^ F b 331 / 3% support tests-2014 .Ifthe organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3 % and line 18 is not more than 33 1/3%, check this box and stop here . The organization qualifies as a publicly supported organization 20 Private foundation . Ifthe organization did not check a box on line 14, 19a, or 19b, check this box and see instructions ^ F ^ F Schedule A (Form 990 or 990-EZ) 2015 Schedule A (Form 990 or 990-EZ) 2015 Page 4 Supporting Organizations (Complete only if you checked a box on line 11 of Part I If you checked 11a of Part I, complete Sections A and B If you checked 1lb of Part I, complete Sections A and C If you checked 1Ic of Part I, complete Sections A, D, and E If you checked l ld of Part I, complete Sections A and D, and complete Part V Section A. All Supportincl Organizations No 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 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 VZ how the organization determined that the supported organization was described in section 509(a)(1) or (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 b 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 VZ when and how the organization made the determination c 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 VZ what controls the organization put rn place to ensure such use 4a Was any supported organization not organized in the United States ("foreign supported organization")? If "Yes"and if you checked 11a or 11b rn Part I, answer (b) and (c) below 4a b 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 (r) the names and EIN numbers of the supported organizations added, substituted, or removed, (n) 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) b Type I or Type II only . Was any added or substituted supported organization part of a class already designated it the organization's organizing document? c Substitutions only. Was the substitution the result of an event beyond the organization's control? 6 Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (a) its supported organizations, (b) individuals that are part of the charitable class benefited b one or more of its supported organizations, or (c) 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. 7 Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in IRC 4958(c)(3)(C)), a family member ofa substantial contributor, or a 35-percent controlled entity with regard to a substantial contributor? If "Yes,"complete Part l of Schedule L (Form 990) 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 II of Schedule L (Form 990) 9a 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 rn Part VI. b Did one or more disqualified persons (as defined in line 9(a)) hold a controlling interest in any entity in which the supporting organization had an interest? If "Yes,"provide detail rn Part V7. c Did a disqualified person (as defined in line 9(a)) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If "Yes,"provide detail rn Part V7. 10a Was the organization subject to the excess business holdings rules of IRC 4943 because of IRC 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If "Yes,"answer b below b 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) 11 Has the organization accepted a gift or contribution from any of the following persons? a 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? b A family member of a person described in (a) above? c 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 Schedule A (Form 990 or 990-EZ) 2015 Schedule A (Form 990 or 990-EZ) 2015 Page 5 Supporting organizations (continued) Section B. Type I Supporting Organizations No 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 rn 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 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 VZ how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization Section C. Type II Supporting Organizations 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 rn Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s) No Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization's tax year, (1) a written notice describing the type and amount of support provided during the prior tax year, (2) a copy of the Form 990 that was most recently filed as of the date of notification, and (3) copies of the organization's governing documents in effect on the date of notification, to the extent not previously provided? 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 rn Part VI how the organization maintained a close and continuous working relationship with the supported organization(s) 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 VZ the role the organization's supported organizations played rn this regard 3 Section E. Tvne III Functionally-Integrated Sunnortina Oraanizations 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 Fp The organization is the parent of each of its supported organizations Complete line 3 below p The organization supported a governmental entity Describe in Part VI how you supported a government entity (see instructions) Activities Test Answer ( a) and ( b) below. a Did substantially all of the organization's activities during the tax year directly further the exempt purposes oftF supported organization(s) to which the organization was responsive? If "Yes,"then rn Part VI identify those supported organizations and exp lain 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 b Did the activities described in (a) constitute activities that, but for the organization's involvement, one or more c the organization's supported organization(s) would have been engaged in? If "Yes," explain in Part VZ the reasons for the organization's position that Its supported organization(s) would have engaged rn these activities but for the organization's involvement 3 Parent of Supported Organizations Answer ( a) and ( b) below. a Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees each of the supported organizations? Provide details in Part VI b 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 rn this regard Schedule A (Form 990 or 990-EZ) 2015 Schedule A (Form 990 or 990-EZ) 2015 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 See instructions . All other Type III non-functionally integrated supporting organizations must complete Sections A through E Section A - Adjusted Net Income 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) 6 7 Other expenses (see instructions) 7 8 Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) 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) Prior Year (B) Current Year (optional) (A) Prior Year (B) Current Year (optional) 1 a Average monthly value of securities la b Average monthly cash balances lb c Fair market value of other non-exempt-use assets Sc d Total (add lines la, lb, and lc) Id e Discount claimed for blockage or other factors (explain in detail in Part VI) 2 Acquisition indebtedness applicable to non-exempt use assets 2 3 Subtract line 2 from line Id 3 4 Cash deemed held for exempt use Enter 1-1/2% of line 3 (for greater amount, see instructions) 4 5 Net value of non-exempt-use assets (subtract line 4 from line 3) 5 6 Multiply line 5 by 035 6 7 Recoveries of prior-year distributions 7 8 Minimum Asset Amount (add line 7 to line 6) 8 Current Year Section C - Distributable Amount 1 Adjusted net income for prior year (from Section A, line 8, Column A) 2 Enter 85% of line 1 2 3 Minimum asset amount for prior year (from Section B, line 8, Column A) 3 4 Enter greater of line 2 or line 3 4 5 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 E 1 Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions) Schedule A (Form 990 or 990-EZ) 2015 Schedule A (Form 990 or 990-EZ) 2015 Page 7 Type III Non - Functionally Integrated 509(a )( 3) Supporting Organizations ( continued) Current Year 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 ofsupported organizations 4 Amounts paid to acquire exempt-use assets 5 Qualified set-aside amounts (priorIRS 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 2015 from Section C, line 6 10 Line 8 amount divided by Line 9 amount Section E - Distribution Allocations ( see instructions ) M Excess Distributions (ii) Underdistributions Pre-2015 (iii) Distributable Amount for 2015 1 Distributable amount for 2015 from Section C, line 6 2 U nderdistributions, if any, for years prior to 2015 (reasonable cause required--see instructions) 3 Excess distributions carryover, if any, to 2015 a b c d From 2013. e From 2014. f Total of lines 3a through e g Applied to underdistributions of prior years h Applied to 2015 distributable amount i Carryover from 2010 not applied (see instructions) j Remainder Subtract lines 3g, 3h, and 3i from 3f 4 Distributions for 2015 from Section D, line 7 a Applied to underdistributions of prior years b Applied to 2015 distributable amount c Remainder Subtract lines 4a and 4b from 4 5 Remaining underdistributions for years prior to 2015, if any Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) 6 Remaining underdistributions for 2015 Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) 7 Excess distributions carryover to 2016 . Add lines 3j and 4c 8 Breakdown of line 7 a b c Excess from 2013. d From 2014. e From 2015. . . . . . . Schedule A (Form 990 or 990 -EZ) (2015) Schedule A (Form 990 or 990-EZ) 2015 ff^ 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 le; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions). Facts And Circumstances Test Return Reference Explanation Schedule A (Form 990 or 990-EZ) 2015 lefile GRAPHIC print - DO NOT PROCESS SCHEDULE D DLN: 93493320044966 OMB No 1545-0047 Supplemental Financial Statements (Form 990) Department of the Treasury As Filed Data - ^ Complete if the organization answered "Yes," on Form 990, Part IV, line 6, 7, 8, 9, 10, I l a , llb, 11c, lid, Ile, ilf, 12a, or 12b. 20 1 5 ^ Attach to Form 990. Ope n t o Pu b lic Information about Schedule D (Form 990 ) and its instructions is at www.irs.gov/form990 . Ins pe cti o n Internal Revenue Service Name of the organization CHARLES KOCH INSTITUTE Employer identification number 27-4967732 Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6. 1 Total number at end of year 2 Aggregate value of contributions to (during year) 3 Aggregate value of grants from (during year) 4 Aggregate value at end of year 5 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 ? [Yes [ No 6 Did the organization inform all grantees , donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor , or for any other purpose conferring impermissible private benefit? [Yes [No Conservation Easements . Complete if the organization answered " Yes" on Form 990, Part IV, line 7. 1 Purpose(s) of conservation easements held by the organization ( check all that apply) Preservation of land for public use ( e g , recreation or education ) Protection of natural habitat [ Preservation of an historically important land area [ Preservation of a certified historic structure Preservation of open space 2 Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form ofa conservation easement on the last day of the tax year Held at the End of the Year a Total number of conservation easements 2a b Total acreage restricted by conservation easements 2b c N umber of conservation easements on a certified historic structure included in (a) 2c d N umber of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register 2d 3 Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the tax year ^ 4 Number of states where property subject to conservation easement is located ^ 5 Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? 6 Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year [ Yes [ No 00, 7 A mount 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)? 9 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 [ Yes [ No Organizations Maintaining Collections of Art, Historical Treasures , or Other Similar Assets. ComDlete if the oraanization answered "Yes" on Form 990. Part IV. line S. la Ifthe 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 b Ifthe 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 2 ^ $ 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 a Revenue included on Form 990, Part VIII, line 1 b Assets included in Form 990, Part X For Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat No 52283D Schedule D (Form 990) 2015 Schedule D (Form 990) 2015 3 Page 2 Organizations Maintaining Collections of Art, Historical Treasures , or Other Similar Assets (continued) 171 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 [ Preservation for future generations c 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 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. la Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not included on Form 990, Part X7 If "Yes ," explain the arrangement in Part XIII and complete the following table Beginning balance Sc d Additions during the year ld e Distributions during the year le f Ending balance if b F_ No Amount b c 2a E Yes Did the organization include an amount on Form 990, Part X , line 21, for escrow or custodial account liability? If"Yes," explain the arrangement in Part XIII Check here if the explanation has been provided in Part XIII [ No F-Yes . . . . . . . . ❑ IMIMITEndowment Funds . Complete if the organization answered "Yes" to Form 990, Part IV, line 10. (a)Current year la 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 (b)Prior year b (c)Two years back (d)Three years back (e)Four years back . . 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% 3a Are there endowment funds not in the possession of the organization that are held and administered for the organization by (i) unrelated organizations . . . If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R7 . (ii) related organizations b 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes . No 3a(i) 3a(ii) . . I 3b Describe in Part XIII the intended uses of the organization's endowment funds Land , Buildings , and Equipment. Complete if the oraanlzation answered 'Yes' to Form 990. Part IV. line 11a.See Form 990. Part X. line 10. Lolus Description of property (a) la Land . (d)Book value . c Leasehold improvements Equipment e Other Accumulated (c)depreciation . b Buildings d Cost or other basis (b) (investment) Cost or other basis (other) . . 0 0 0 67,500 67,500 0 . Total . Add lines la through le (Column (d) must equal Form 990, Part X, column (B), line 10(c)) . . ^ 0 Schedule D (Form 990) 2015 Schedule D (Form 990) 2015 1:M.&Tjol Page 3 Investments - Other Securities . Complete if the organization answered 'Yes' on Form 990, Part IV, line 11b. Spp Fnrm 9gfl Part X Iina 17 (a) Description of security or category (including name of security) (b)Book value (c)Method of valuation Cost or end-of-year market value (1)Financial derivatives (2)Closely-held equity interests (3)0 ther (A) DOMESTIC PASSIVE INV PTNRSHIP 232,386,260 Total . (Column (b) must equal Form 990, Part X, col (B) line 12) l JU 'III ^ F 232,386,260 Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c-See Form 990 , Part X , line 13. (a) Description of investment (b) Book value (c) Method of valuation Cost or end-of-year market value I I 0. 1 Total . (Column (b) must equal Form 990, Part X, col (B) line 13) MIMI 1 Other Assets . Com p lete if the or g anization answered 'Yes' on Form 990, Part IV, line 11d See Form 990, Part X, line 15 (a) Description (b) Book value Total . (Column (b) must equal Form 990, Part X, col (B) line 15) . ^ 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 (b) Book value Federal income taxes Total . ( Column ( b) must equal Form 990, Part X, col ( B) line 25) ^ 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 fl Schedule D (Form 990) 2015 Schedule D (Form 990) 2015 Page 4 Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Com p lete if the org anization answered 'Yes' on Form 990 , Part IV line 12a. 1 Total revenue, gains, and other support per audited financial statements 2 Amounts included on line 1 but not on Form 990, Part VIII, line 12 . 1 a Net unrealized gains (losses) on investments 2a b Donated services and use of facilities 2b c Recoveries of prior year grants d Other (Describe in Part XIII ) e Add lines 2a through 2d . 2c . . . . . . . . . . . . . . . . . . . . . . . . . . . 2d . . . . . 3 Subtract line 2e from line 1 4 Amounts included on Form 990, Part VIII, line 12, but not on line 1 . . a Investment expenses not included on Form 990, Part VIII, line 7b b Other (Describe in Part XIII ) . . . . . . . . . . c Add lines 4a and 4b . . . . . . . . . . 5 . . . . . . . . . . . . . . . 2e . 3 4a 4b . . . . . Total revenue Add lines 3 and 4c.(This must equal Form 990, Part I, line 12 ) . . c . . . . 5 Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Com p lete if the org anization answered 'Yes' on Form 990 , Part IV line 12a. 1 Total expenses and losses per audited financial statements 2 Amounts included on line 1 but not on Form 990, Part IX, line 25 a Donated services and use of facilities b Prior year adjustments c Other losses . . . . . . . Other (Describe in Part XIII e Add lines 2a through 2d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 . 2c . . Subtract line 2e from line 1 4 Amounts included on Form 990, Part IX, line 25, but not on line 1: . 2d . . . . . . Investment expenses not included on Form 990, Part VIII, line 7b b Other (Describe in Part XIII ) . . . . . . . . . . . Add lines 4a and 4b . . . . . . . . . . . . . . . . . . . . . . . . . 2e 3 4a c . . 2a 3 5 . 2b . d a . 4b . . Total expenses Add lines 3 and 4c. (This must equal Form 990, Part I, line 18 ) c 5 Supplemental Information Provide the descriptions required for Part II, lines 3, 5, and 9, Part III, lines la and 4, Part IV, lines lb and 2b, Part V, line 4, Part X, line 2, Part XI, lines 2d and 4b, and Part XII, lines 2d and 4b Also complete this part to provide any additional information Return Reference Explanation Schedule D (Form 990) 2015 Schedule D (Form 990) 2015 Page 5 Supplemental Information (continued) Return Reference I Explanation Schedule D (Form 990) 2015 l efile GRAPHIC p rint - DO NOT PROCESS I As Filed Data - I DLN: 93493320044966 OMB No 1545-0047 SCHEDULE E Schools (Form 990 or 990-EZ) 2 I-Complete if the organization answered " Yes" on Form 990, Open to Public Part IV , line 13 , or Form 990 - EZ, Part VI, line 48. Inspection ^ Attach to Form 990 or Form 990-EZ. Department of the Treasury Internal Revenue Service ^ Information about Schedule E (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990. Name of the organization CHARLES KOCH INSTITUTE Employer identification number 27-4967732 Miia^ YES 1 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? 2 1 Yes 2 Yes 3 Yes 4a Yes NO 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? 3 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 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 4b Yes c Copies of all catalogues, brochures, announcements, and other written communications to the public dealing with student admissions, programs, and scholarships? basis? 4c Yes d Copies of all material used by the organization or on its behalf to solicit contributions? 4d No Does the organization discriminate by race in any way with respect to a Students' rights or privileges? 5a No b Admissions policies? 5b No c Employment of faculty or administrative staff? 5c No d Scholarships or other financial assistance? 5d No e Educational policies? 5e No f Use of facilities? 5f No g Athletic programs? 5g No h Other extracurricular activities? 5h No 6a No If you answered "No" to any of the above, please explain If you need more space, use Part II 5 If you answered "Yes" to any of the above, please explain If you need more space, use Part II 6a 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? 7 6b I I No If you answered "Yes" to either line 6a or line 6b, explain on Part II Does the organization certify that it has complied with the applicable 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 Paperwork Reduction Act Notice, see the Instructions for Form 990 or Form 990-EZ Cat No 50085D 7 Yes Schedule E (Form 990 or 990-EZ ) ( 2015) Schedule E (Form 990 or 990EZ) (2015) 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) Return Reference Explanation SCHEDULE E, PART I, LINE 3 THE ORGANIZATION HAS PUBLISHED ITS RACIALLY 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) (2015) l efile GRAPHIC p rint - DO NOT PROCESS SCHEDULE F (Form 990) I As Filed Data - I DLN: 93493320044966 OMB No 1545-0047 Statement of Activities Outside the United States 2 015 ^ Complete if the organization answered "Yes" to Form 990, Part IV, line 14b , 15, or 16. ^ Attach to Form 990. Department of the Treasury ^ Information about Schedule F (Form 990 ) and its instructions is at www. irs.gov/ form990. • ' Internal Revenue Service Employer identification number Name of the organization CHARLES KOCH INSTITUTE 27-4967732 General Information on Activities Outside the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 14b. i Forgrantmakers . Does the organization maintain records to substantiate the amount of its grants and other assistance, the grantees' eligibility for the grants or assistance, and the selection criteria used to award the grants or assistance? [ Yes 2 Forgrantmakers . Describe in Part V the organization's procedures for monitoring the use of its grants and other assistance outside the United States 3 Activites per Region (The following Part I, line 3 table can be duplicated if additional space is needed ) (a) Region (b) Number of offices in the region (c) Number of employees, agents, and independent contractors in region (d) Activities conducted in (e) If activity listed in (d) is a region (by type) (e g , program service, describe fundraising, program specific type of services, investments, grants service(s) in region to recipients located in the region) [ No (f) Total expenditures for and investments in region ( 1) SOUTH AMERICA PROGRAM SERVICES RESEARCH 9,500 ( 2) NORTH AMERICA PROGRAM SERVICES CONFERENCE 2,535 ( 3) ( 4) ( 5) 12,035 3a Sub -total b Total from continuation sheets to Part I c Totals ( add lines 3a and 3b ) For Paperwork Reduction Act Notice , see the Instructions for Form 990 . 12,035 Cat N o 50082W Schedule F ( Form 990) 2015 Schedule F (Form 990) 2015 Page 2 Grants and Other Assistance to Organizations or Entities Outside the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 15, for any recipient who received more than $5,000. Part II can be duplicated if additional space is needed. 1 (a) Name of organization (b) IRS code section and EIN (if applicable) (c) Region (d) Purpose of grant (e) Amount of cash grant (f) Manner of cash disbursement (g) Amount of non-cash assistance (h) Description of non-cash assistance (i) Method of valuation (book, FMV, appraisal, other) ( 1) ( 2) (3) (4) 2 Enter total number of recipient organizations listed above that are recognized as charities by the foreign country, recognized as tax-exempt by the IRS, or for which the grantee or counsel has provided a section 501(c)(3) equivalency letter . . . . ^ 3 Enter total number of other organizations or entities 10. Schedule F (Form 990) 2015 Schedule F (Form 990) 2015 Page 3 Grants and Other Assistance to Individuals Outside the United States . Complete if the organization answered "Yes" to Form 990, Part IV, line 16. Part III can be duplicated if additional space is needed. (a) Type of grant or assistance (b) Region (c) Number of recipients (d) Amount of cash grant (e) Manner of cash disbursement (f) Amount of non-cash assistance (g) Description of non-cash assistance (h) Method of valuation (book, FMV, a pp raisal, other ) ( 1) ( 2) ( 3) (4) ( 5) ( 6) ( 7) ( 8) (9) ( 10) ( 11) ( 12) ( 13) ( 14) ( 15) ( 16) ( 17) ( 18) Schedule F (Form 990) 2015 Schedule F (Form 990) 2015 Page 4 Foreign Forms 1 2 3 4 5 6 Was the organization a U S transferor of property to a foreign corporation during the tax year? If "Yes,"the organization may be required to file Form 926, Return by a U S Transferor of Property to a Foreign Corporation (see Instructions for Form 926) Fq- Yes F- No Did the organization have an interest in a foreign trust during the tax year? If "Yes,"the organization may be required to file Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, and/or Form 3520-A, Annual Information Return of Foreign Trust With a U S Owner (see Instructions for Forms 3520 and 3520-A, do not file with Form 990) F- Yes [ No Yes F- No Yes [ No Yes F- No Did the organization have an ownership interest in a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 5471, Information Return of U S Persons with Respect to Certain Foreign Corporations (see Instructions for Form 5471) Was the organization a director indirect shareholder of a passive foreign investment company or a qualified electing fund during the tax year? If "Yes ," the organization may be required to file Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund (see Instructions for Form 8621 ) F- Did the organization have an ownership interest in a foreign partnership during the tax year? If "Yes," the organization may be required to file Form 8865, Return of U S Persons with Respect to Certain Foreign Partnerships (see Instructions for Form 8865) Did the organization have any operations in or related to any boycotting countries during the tax year? If "Yes," the organization may be required to file Form 5713, International Boycott Report (see Instructions for Form 5713, do not file with Form 990) F- Yes Schedule F (Form 990) 2015 No Schedule F (Form 990) 2015 Page 5 Supplemental Information Provide the information required by Part I, line 2 (monitoring of funds); Part I, line 3, column (f) (accounting method; amounts of investments vs. expenditures per region); Part II, line 1 (accounting method); Part III (accounting method); and Part III, column (c) (estimated number of recipients), as applicable. Also complete this part to provide any additional information (see instructions). 990 Schedule F, Supplemental Information Return Reference SCHEDULE F, PART I, COLUMN F Explanation EXPENDITURES ARE BASED ON THE GAAP METHOD OF ACCOUNTING l efile GRAPHIC p rint - DO NOT PROCESS Schedule I (Form 990 ) Department of the Treasury Internal Revenue Service I As Filed Data - I DLN: 93493320044966 OMB No 1545-0047 Grants and Other Assistance to Organizations, Governments and Individuals in the United States 2p 1 5 Complete if the organization answered " Yes," on Form 990, Part IV, line 21 or 22. ^ Attach to Form 990. ^ Information about Schedule I (Form 990 ) and its instructions is at www. irs.gov/form990 . Name of the organization Employer identification number CHARLES KOCH INSTITUTE 27-4967732 JL^ 1 2 General information on Grants and Assistance Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and 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 [ Yes [ 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 raraivari more than & r n n n Part TT can ha riiinliratari if ariditinnal c nary is naariari (a) Name and address of organization or government (b) EIN (c ) IRC section if applicable (d) Amount ofcash grant (e) Amount of noncash assistance (f ) Method of valuation (book, FMV, appraisal, other) (g) Description of non-cash assistance (h) Purpose of grant or assistance See Additional Data Table 2 Enter total number of section 501(c)(3) and government organizations listed in the line 1 table . 3 Enter total number of other organizations listed in the line 1 table . For Paperwork Reduction Act Notice , see the Instructions for Form 990 . ^ ^ Cat No 50055P 47 0 Schedule I (Form 990) 2015 Schedule I (Form 990) 2015 Pace 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 GRANTS (b)Number of reci p ients 258 (c)Amount of cash g rant (d)Amount of non-cash assistance (e)Method of valuation (book, FMV, a pp raisal, other ) (f)Description of non-cash assistance 368,818 Supplemental Information . Provide the information required in Part I, line 2, Part III, column (b), and any other additional information. Return Reference SCHEDULE I, PART I, LINE 2 THE ORGANIZATION PROVIDED GRANTS TO THE ABOVE-MENTIONED PUBLIC CHARITIES TO ENABLE INDIVIDUALS WORKING AT THE GRANTEES TO ATTEND THE ORGANIZATION'S CLASSROOM EDUCATIONAL PROGRAMS AS STUDENTS THE GRANT AWARD LETTERS PROHIBIT THE GRANTEE FROM USING THE GRANT FUNDS FOR LOBBYING AND POLITICAL PURPOSES, AND MAY REQUIRE THE GRANTEE TO FURNISH A REPORT TO THE ORGANIZATION DESCRIBING THE CHARITABLE AND EDUCATIONAL ACTIVITIES IN CONNECTION WITH THE ORGANIZATION'S EDUCATIONAL PROGRAMS FULFILLED BY THE USE OF GRANT FUNDS Schedule I (Form 990) 2015 Additional Data Software ID: Software Version: EIN: Name : 27-4967732 CHARLES KOCH INSTITUTE Form 990,Schedule I, Part II, Grants and Other Assistance to Domestic Organizations and Domestic Governments. (a) Name and address of organization or government (b) EIN (c) IRC section if applicable (d) Amount of cash grant (e) Amount of non- (f) Method of valuation cash (book, FMV, appraisal, assistance other) (g) Description of non-cash assistance (h) Purpose of grant or assistance Acton Institute 98 E Fulton Street Grand Rapids, MI 49503 38-2926822 501 (c )(3) 15,000 EDUCATION American Council ofTrustees and Alumni 1730 M Street N W Suite 600 Washington,DC 20036 52-1870003 501 (c )(3) 19,491 EDUCATION American Legislative Exchange 2900 Crystal Drive 6th Floor Arlington,VA 22202 52-0140979 501 (c )(3) 37,200 EDUCATION Form 990.Schedule I. Part II. Grants and Other Assistance to Domestic Organizations and Domestic Governments. (a) Name and address of organization or government (b) EIN (c) IRC section if applicable (d) Amount of cash grant (e) Amount of non- (f) Method of valuation cash (book, FMV, appraisal, assistance other) (g) Description of non-cash assistance (h) Purpose of grant or assistance Americans for Prosperity Foundation 1310 N Courthouse Rd Suite 700 Arlington,VA 22201 52-1527294 501 (c )(3) 66,182 EDUCATION America's Future Foundation 1513 16th Street NW Washington,DC 20036 52-1928321 501 (c )(3) 10,450 EDUCATION Atlas Economic Research Foundation 1201 L Street NW Floor 2 Washington, DC 20005 94-2763845 501 (c )(3) 21,700 EDUCATION Form 990.Schedule I. Part II. Grants and Other Assistance to Domestic Organizations and Domestic Governments. (a) Name and address of organization or government ( b) EIN (c ) IRC section if applicable (d) Amount of cash grant (e) Amount of non- (f) Method of valuation cash (book, FMV, appraisal, assistance other) (g) Description of non-cash assistance (h) Purpose of grant or assistance Ayn Rand Institute 2121 Alton Parkway Suite 250 Irvine,CA 92606 22-2570926 501 (c )(3) 6,200 EDUCATION Bill of Rights Institute 200 N Glebe Road Suite 200 Arlington,VA 22203 48-0891418 501 (c )(3) 22,909 EDUCATION Cato Institute 1000 Massachusetts Avenue NW Washington,DC 20001 23-7432162 501 (c )(3) 21,709 EDUCATION Form 990.Schedule I. Part II. Grants and Other Assistance to Domestic Organizations and Domestic Governments. (a) Name and address of organization or government ( b) EIN (c ) IRC section if applicable (d) Amount of cash grant (e) Amount of non- (f) Method of valuation cash (book, FMV, appraisal, assistance other) (g) Description of non-cash assistance (h) Purpose of grant or assistance Center for Competitive Politics 124 West Street S Suite 201 Alexandria,VA 22314 20-3676886 501 (c )(3) 8,000 EDUCATION Charles Koch Foundation 1320 N Courhouse Road Suite 500 Arlington,VA 22201 48-0918408 501 (c )(3) 10,000 EDUCATION Committee for a Constructive Tomorrow PO Box 65722 Washington, DC 20035 52-1462893 501 (c )(3) 10,500 EDUCATION Form 990.Schedule I. Part II. Grants and Other Assistance to Domestic Organizations and Domestic Governments. (a) Name and address of organization or government (b) EIN (c) IRC section if applicable (d) Amount of cash grant (e) Amount of non- (f) Method of valuation cash (book, FMV, appraisal, assistance other) (g) Description of non-cash assistance (h) Purpose of grant or assistance Commonwealth FDN for Public Policy Alternatives 225 State Street Suite 302 Harrisburg,PA 17101 23-2473845 501 (c )(3) 10,000 EDUCATION Compact for America Educational Foundation 2323 Clear Lake City Blvd Ste 180-190 Houston,TX 77062 46-5469141 501 (c )(3) 10,000 EDUCATION Competitive Enterprise Institute 1899 L Street NW Floor 12 Washington, DC 20005 52-1351785 501 (c )(3) 5,820 EDUCATION Form 990.Schedule I. Part II. Grants and Other Assistance to Domestic Organizations and Domestic Governments. (a) Name and address of organization or government (b) EIN (c) IRC section if applicable (d) Amount of cash grant (e) Amount of non- (f) Method of valuation cash (book, FMV, appraisal, assistance other) (g) Description of non-cash assistance (h) Purpose of grant or assistance Daily Caller News Foundation 1050 17th St NW Suite 900 Washington,DC 20036 45-2922471 501 (c )(3) 18,200 EDUCATION Foundation for Economic Education 30 S Broadway Ave Irvington,NY 10533 13-6006960 501 (c )(3) 28,400 EDUCATION Franklin Center for Government 107 S West Street Suite 718 Alexandria,VA 22314 26-4066298 501 (c )(3) 11,600 EDUCATION Form 990.Schedule I. Part II. Grants and Other Assistance to Domestic Organizations and Domestic Governments. (a) Name and address of organization or government (b) EIN (c) IRC section if applicable (d) Amount of cash grant (e) Amount of non- (f) Method of valuation cash (book, FMV, appraisal, assistance other) (g) Description of non-cash assistance (h) Purpose of grant or assistance Illinois Policy Insitute 190 S Lasalle St Suite 1630 Chicago,IL 60603 41-2057028 501 (c )(3) 52,821 EDUCATION Institute for Energy Research 1155 15th Street NW 900 Washington,DC 20005 76-0149778 501 (c )(3) 31,091 EDUCATION Institute for Faith Work and Economics 8400 Westpark Drive Suite 100 McLean,VA 22102 45-2481867 501 (c )(3) 7,273 EDUCATION Form 990.Schedule I. Part II. Grants and Other Assistance to Domestic Organizations and Domestic Governments. (a) Name and address of organization or government (b) EIN (c) IRC section if applicable (d) Amount of cash grant (e) Amount of non- (f) Method of valuation cash (book, FMV, appraisal, assistance other) (g) Description of non-cash assistance (h) Purpose of grant or assistance Institute for Humane Studies 3434 Washington Blvd Arlington,VA 22201 94-1623852 501 (c )(3) 75,200 EDUCATION Institute for Justice 901 N Glebe Road Suite 900 Arlington,VA 22203 52-1744337 501 (c )(3) 6,200 EDUCATION Institute to Reduce Spending Inc PO Box 1031 Alexandria,VA 22313 61-1701005 501 (c )(3) 13,709 EDUCATION Form 990.Schedule I. Part II. Grants and Other Assistance to Domestic Organizations and Domestic Governments. (a) Name and address of organization or government (b) EIN (c) IRC section if applicable (d) Amount of cash grant (e) Amount of non- (f) Method of valuation cash (book, FMV, appraisal, assistance other) (g) Description of non-cash assistance (h) Purpose of grant or assistance James Madison Institute 100 N Duval St Tallahassee, FL 32301 59-2811908 501 (c )(3) 20,000 EDUCATION John W Pope Civitas Institute 100 S Harrington St Raleigh,NC 27603 20-2454741 501 (c )(3) 15,000 EDUCATION Leadership Institute 1101 North Highland Street Arlington,VA 22201 51-0235174 501 (c )(3) 11,200 EDUCATION Form 990.Schedule I. Part II. Grants and Other Assistance to Domestic Organizations and Domestic Governments. (a) Name and address of organization or government ( b) EIN (c ) IRC section if applicable (d) Amount of cash grant (e) Amount of non- (f) Method of valuation cash (book, FMV, appraisal, assistance other) (g) Description of non-cash assistance (h) Purpose of grant or assistance Manhattan Institute for Policy 52 Vanderbilt Avenue 3rd Floor NewYork,NY 10017 13-2912529 501 (c )(3) 24,200 EDUCATION Nat'l Right to Work Legal Defense & Educ FDN 8001 Braddock Road Suite 600 Springfield,VA 22150 59-1588825 501 (c )(3) 9,200 EDUCATION National Taxpayers Union Foundation 25 Massachusetts Ave NW Suite 140 Washington,DC 20001 52-1122683 501 (c )(3) 14,000 EDUCATION Form 990.Schedule I. Part II. Grants and Other Assistance to Domestic Organizations and Domestic Governments. (a) Name and address of organization or government ( b) EIN (c ) IRC section if applicable ( d) Amount of cash grant ( e) Amount of non- (f ) Method of valuation cash (book , FMV, appraisal , assistance other) (g) Description of non-cash assistance (h) Purpose of grant or assistance Nevada Policy Research Institute 7130 Placid Street Las Vegas , NV 89119 88-0276314 501 (c )(3) 15,000 EDUCATION Pacific Legal Foundation 930 G Street Sacramento , CA 95814 94-2197343 501 (c )( 3) 9,000 EDUCATION Reason Foundation 5737 MesmerAvenue Los Angeles ,CA 90230 95-3298239 501 (c )(3) 10,200 EDUCATION Form 990.Schedule I. Part II. Grants and Other Assistance to Domestic Organizations and Domestic Governments. (a) Name and address of organization or government (b) EIN (c) IRC section if applicable (d) Amount of cash grant (e) Amount of non- (f) Method of valuation cash (book, FMV, appraisal, assistance other) (g) Description of non-cash assistance (h) Purpose of grant or assistance Rio Grande Foundation PO Box 40336 Albugerque,NM 87196 85-0468446 501 (c )(3) 10,000 EDUCATION State Policy Network 1655 North Fort Meyer Drive Suite 360 Arlington,VA 22209 57-0952531 501 (c )(3) 5,200 EDUCATION Strata 255 S Main St Suite 100 Logan,UT 84321 45-5339959 501 (c )(3) 25,000 EDUCATION Form 990.Schedule I. Part II. Grants and Other Assistance to Domestic Organizations and Domestic Governments. (a) Name and address of organization or government (b) EIN (c) IRC section if applicable (d) Amount of cash grant (e) Amount of non- (f) Method of valuation cash (book, FMV, appraisal, assistance other) (g) Description of non-cash assistance (h) Purpose of grant or assistance Students for Liberty 1101 17th Street NW Suite 810 Washington,DC 20036 94-3435899 501 (c )(3) 13,800 EDUCATION Sunshine Review DBA State Budget Solutions 3901 Courtland Circle Alexandria,VA 22201 27-1501919 501 (c )(3) 6,400 EDUCATION Tax Foundation 1325 G Street NW Suite 950 Washington,DC 20005 52-1703065 501 (c )(3) 6,200 EDUCATION Form 990.Schedule I. Part II. Grants and Other Assistance to Domestic Organizations and Domestic Governments. (a) Name and address of organization or government ( b) EIN (c ) IRC section if applicable (d) Amount of cash grant (e) Amount of non - (f) Method of valuation cash (book , FMV, appraisal , assistance other) (g) Description of non-cash assistance (h) Purpose of grant or assistance TechFreedom 110 Maryland Ave NE Washington ,DC 20002 27-3567814 501 (c )(3) 13,200 EDUCATION Texas Public Policy Foundation 901 Congress Ave Austin,TX 78701 74-2524057 501 (c )(3) 20,123 EDUCATION The Federalist Society for Law 1776 I Street NW Suite 425 Washington , DC 20036 36-3235550 501 (c )(3) 6,400 EDUCATION Form 990.Schedule I. Part II. Grants and Other Assistance to Domestic Organizations and Domestic Governments. (a) Name and address of organization or government ( b) EIN (c ) IRC section if applicable (d) Amount of cash grant (e) Amount of non- (f) Method of valuation cash (book, FMV, appraisal, assistance other) (g) Description of non-cash assistance (h) Purpose of grant or assistance The Grassroot Institute of Hawaii Inc 335 Merchant St 3377 Honolulu, HI 96801 99-0354937 501 (c )(3) 10,000 EDUCATION The John K MaclverInstitute 44 East Mifflin Street Suite 201 Madison, WI 53703 26-2639114 501 (c )(3) 10,000 EDUCATION Victims of Communism Memorial 300 New Jersey Avenue NW Suite 900 Washington,DC 20001 52-1920858 501 (c )(3) 11,018 EDUCATION Form 990.Schedule I. Part II. Grants and Other Assistance to Domestic Organizations and Domestic Governments. (a) Name and address of organization or government (b) EIN (c) IRC section if applicable (d) Amount of cash grant (e) Amount of non- (f) Method of valuation cash (book, FMV, appraisal, assistance other) (g) Description of non-cash assistance (h) Purpose of grant or assistance Wisconsin Institute for Law & Liberty Inc 1139 E Knapp Street Milwaukee,WI 53202 45-1606079 501 (c )(3) 10,000 EDUCATION Young Americans for Liberty Foundation 3030 Clarendon Blvd Suite 200 Arlington,VA 22201 45-3503672 501 (c )(3) 23,000 EDUCATION l efile GRAPHIC p rint - DO NOT PROCESS Department of the Treasury DLN: 93493320044966 Compensation Information OMB No 1545-0047 For certain Officers, Directors , Trustees, Key Employees, and Highest Compensated Employees 00, Complete if the organization answered " Yes" on Form 990, Part IV, line 23. ^ Attach to Form 990. 20 15 Schedule J (Form 990) I As Filed Data - I ^ Information about Schedule I ( Form 990 ) and its instructions is at www . irs.gov / form990 . Name of the organization O p en to Public , , , , Employer identification number CHARLES KOCH INSTITUTE 27-4967732 Questions Regarding Compensation Yes la First-class or charter travel Travel for companions b 2 3 No Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form 990, Part VII, Section A, line la Complete Part III to provide any relevant information regarding these items Fq- Tax idemnification and gross-up payments F_ Discretionary spending account Housing allowance or residence for personal use F_ Payments for business use of personal residence Health or social club dues or initiation fees [ Personal services (e g , maid, chauffeur, chef) Ifany of the boxes in line la 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 lb Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all directors, trustees, officers, including the CEO/Executive Director, regarding the items checked in line la? 2 No Yes 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 F_ 4 Compensation committee [ Written employment contract Independent compensation consultant Compensation survey or study Form 990 of other organizations Approval by the board or compensation committee During the year, did any person listed on Form 990, Part VII, Section A, line la with respect to the filing organization or a related organization a Receive a severance payment or change-of-control payment? 4a No b Participate in, or receive payment from, a supplemental nonqualified retirement plan? 4b No c Participate in, or receive payment from, an equity-based compensation arrangement? 4c No If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III Only 501 ( c)(3), 501 ( c)(4), and 501 ( c)(29) organizations must complete lines 5-9. 5 For persons listed on Form 990, Part VII, Section A, line la, did the organization pay or accrue any compensation contingent on the revenues of a The organization? 5a No b Any related organization? 5b No If "Yes," on line 5a or 5b, describe in Part III 6 For persons listed on Form 990, Part VII, Section A, line la, did the organization pay or accrue any compensation contingent on the net earnings of a The organization? 6a No b Any related organization? 6b No If "Yes," on line 6a or 6b, describe in Part III 7 For persons listed on Form 990, Part VII, Section A, line la, did the organization provide any non-fixed payments not described in lines 5 and 6? If "Yes," describe in Part III 7 8 Were any amounts reported on Form 990, Part VII, paid or accured 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 8 If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53 4958-6(c)? 9 9 For Paperwork Reduction Act Notice , see the Instructions for Form 990 . Cat N o 50053T Yes No Schedule 3 (Form 990) 2015 Schedule J (Form 990) 2015 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 1, 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 are not 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 la, applicable column (D) and (E) amounts for that individual (A) Name and Title (B) Breakdown of W-2 and/or 1099-MISC compensation (ii) (111) Base (i) compensation 1 BRIAN HOOKSPRESIDENT (i) (ii) 2 WILLIAM RUGER VICE PRESIDENTRESEARCH/POLICY (i) (ii) 3 ALISON FRASER MANAGING DIR RESEARCH/POLICY (i) (ii) 4 KATHLEEN ROBERTS VICE PRESIDENT- EXT RELATIONS (i) (i) (ii) 6 SHANNON FOWLER DIRECTOR-HUMAN RESOURCES (i) (i) (ii) (E) Total of columns (B)(i)-(D) compensation (F) Compensation in column(B) reported as deferred on prior Form 990 192,472 0 14 1,025 11,894 205,405 -----------200,000 -----------7,919 -----------14,875 -----------3,130 ----------273,066 200,757 ____________ 90,000 - - - - - - - - - - - - 25,178 - - - - - - - - - - - - 15,078 - - - - - - - - - - - - 15,024 - - - - - - - - - - - - 346,037 - - - - - - - - - - - 0 0 0 0 0 0 183,151 ____________ 7,500 - - - - - - - - - - - - 17 - - - - - - - - - - - - 11,550 - - - - - - - - - - - - 15,024 - - - - - - - - - - - - 217,242 - - - - - - - - - - - 0 0 0 0 0 0 150,001 ____________ 0 75,000 - - - - - - - - - - - - 17 - - - - - - - - - - - - 13,500 - - - - - - - - - - - - 564 - - - - - - - - - - - - 239,082 - - - - - - - - - - - 0 0 0 0 0 141,584 ____________ 15,000 - - - - - - - - - - - 0 17 - - - - - - - - - - - 0 8,338 - - - - - - - - - - - 0 15,024 - - - - - - - - - - - 0 179,963 - - - - - - - - - - 0 ------------ 97,412 ____________ 0 35,000 - - - - - - - - - - - 0 17 - - - - - - - - - - - 0 8,100 - - - - - - - - - - - 0 10,288 - - - - - - - - - - - 0 150,817 - - - - - - - - - - 0 - - - - - - - - - - - - 87,802 ____________ 0 - - - - - - - - - - - 40,000 13 - - - - - - - - - - - 4 5,275 - - - - - - - - - - - 3,775 713 - - - - - - - - - - - 188 93,803 - - - - - - - - - - 66,854 ------------ 0 (ii) 7 DEREK JOHNSON DIRECTOR-EDUC DEVELOPMENT Other reportable compensation (D ) Nontaxable benefits -----------47,142 (ii) 5 TONYA MULLINS DIRECTORCOMMUNICATIONS & MKTG Bonus & incentive compensation (C) Retirement and other deferred 22,887 ------------ ------------ ------------ - - - - - - - - - - - - Schedule 3 (Form 990) 2015 Schedule J (Form 990) 2015 Page 3 Supplemental Information Provide the information, explanation, or descriptions reouired for Part I, lines la, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II Also complete this Dart for any additional information Return Reference Explanation SCHEDULE J, PART I, LINE 1A AN EMPLOYEE RECEIVED A HOUSING ALLOWANCE THAT WAS INCLUDED IN HIS TAXABLE COMPENSATION AN EMPLOYEE RECEIVED A TAX GROSS-UP PAYMENT THAT WAS INCLUDED IN HIS TAXABLE COMPENSATION THE ORGANIZATION PAID SOCIAL CLUB DUES FOR AN EMPLOYEE THE DUES WERE NOT TREATED AS TAXABLE COMPENSATION BECAUSE THE SOCIAL CLUB USE IS FOR BUSINESS USE SCHEDULE J, PART I, LINE 2 THE ORGANIZATION DOES NOT HAVE A POLICY REGARDING PAYMENT OR REIMBURSEMENT OR PROVISION OF ALL THE EXPENSES BECAUSE THESE WERE ONE TIME PAYMENTS ASSOCIATED WITH RELOCATION SCHEDULE J, PART I, LINE 7 INCENTIVE COMPENSATION BASED ON EXTRAORDINARY EFFORTS AND SERVICES PROVIDED TO THE ORGANIZATION, NOT BASED ON FINANCIAL RESULTS OF THE INSTITUTE Schedule 3 (Form 990) 2015 l efile GRAPHIC p rint - DO NOT PROCESS SCHEDULE 0 I As Filed Data - I DLN: 93493320044966 Supplemental Information to Form 990 or 990 -EZ (Form 990 or 990- EZ) Department of the Treasury Internal Revenue Service 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. ^ Information about Schedule 0 (Form 990 or 990-EZ ) and its instructions is at www .irs.gov / f orm990. OMB No 1545-0047 2015 Op en to Public Inspection Employer identification number Name of the organization CHARLES KOCH INSTITUTE 27-4967732 990 Schedule 0, Supplemental Information Return Reference Explanation 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 990 Schedule 0, Supplemental Information Return Reference Explanation FORM 990, PART VI, SECTION A, LINE 9 CHARLES G KOCH, ELIZABETH B KOCH, CHARLES CHASE KOCH AND DUSTIN PERRY CAN BE REACHED AT 4111 E. 37TH STREET N, WICHITA, KS 67220 FORM 990, PART VI, SECTION B, LINE 11 B A COPY OF THE INSTITUTES FORM 990 WAS SENT TO AND REVIEWED BY THE INSTITUTES TREASURER A ND SECRETARY IF TIME ALLOWS, THE FORM 990 AND ALL REQUIRED SCHEDULES WILL BE PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING 990 Schedule 0, Supplemental Information Return Reference Explanation 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 & 15B WITH RESPECT TO COMPENSATION FOR THE ORGANIZATION'S OFFICERS, OTHER THAN THE PRESIDENT, FO R THE 2015 YEAR THE PRESIDENT AND HUMAN RESOURCES DIRECTOR DETERMINED THE COMPENSATION LEV ELS AND THOSE INDIVIDUALS WERE COMPENSATED BASED ON COMPARABLE AMOUNTS PAID BY COMPARABLE ORGANIZATIONS FOR COMPARABLE SERVICES ALL COMPENSATION AMOUNTS ARE PROVIDED TO AND REVEIW ED BY THE BOARD OF DIRECTORS THE PRESIDENT'S COMPENSATION WAS DETERMINED AND APPROVED BY THE BOARD OF DIRECTORS BASED ON COMPARABLE AMOUNTS PAID BY COMPARABLE ORGANIZATIONS FOR CO MPARABLE SERVICES 990 Schedule 0, Supplemental Information Return Reference FORM 990, PART VI, SECTION C, LINE 19 Explanation THE INSTITUTE MAKES DOCUMENTS AVAILABLE IN ACCORDANCE WITH IRS RULES l efile GRAPHIC print - DO NOT PROCESS SCHEDULER (Form 990) Department of the Treasury Internal Revenue Service I As Filed Data - I DLN: 93493320044966 OMB No 1545-0047 Related Organizations and Unrelated Partnerships 2 ^ Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37. ^ Attach to Form 990. ^ Information about Schedule R (Form 990) and its instructions is at www.irs.aov/form990 . Name of the organization CHARLES KOCH INSTITUTE Ope n to Public Inspection Employer identification number 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 (b) Primary activity (c) Legal domicile (state or foreign country) (d ) Total income ( e) End-of-year assets (f) Direct controlling entity (1) CKI EVENTS LLC 1320 N COURTHOUSE RD STE 500 ARLINGTON, VA 22201 27-4967732 SCHOOL EVENTS DE 0 0 CKI (2) WEB MEDIA LLC 1320 N COURTHOUSE RD STE 500 ARLINGTON, VA 22201 WEB HOSTING DE 0 0 CKI RiCUM Identification of Related Tax-Exempt Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one nr mnra ralatari tax-pyamnt nrnani7atinnc rliirinn tha tay vaar (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 PO BOX 2256 No GRANT MAKING KS 501(C((3) PF NA No GRANT MAKING KS 501(C((3) PF NA No GRANT MAKING KS 501(C((3) PF NA No WICHITA, KS 67201 48-0918408 (2)FRED C & MARY R KOCH FOUNDATION INC PO BOX 2256 WICHITA, KS 67201 48-6113560 (3)KNOWLEDGE AND PROGRESS FUND INC PO BOX 2256 WICHITA, KS 67201 54-1899251 For Paperwork Reduction Act Notice , see the Instructions for Form 990 . Cat No 50135Y Schedule R (Form 990) 2015 Schedule R (Form 990) 2015 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 512514) (f) Share of total income (g) Share of endof-year assets 1,780,879 218,378,404 (h ) Disproprtionate allocation s ? Yes (1) EFPRP INVESTMENTS LLC INVESTMENTS DE CKF EXCLUDED FROM TAX Yes ( i) U) Code V-UBI General or amount in managing box 20 of partner? Schedule K-1 (Form 1065) No Yes -277,265 (k) Percentage ownership No No 30 551 0/6 4111 E 37TH STREET NORTH WICHITA, KS 67220 45-5579068 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) Legal domicile (state or foreign country) (d) Direct controlling entity (e) Type of entity (C corp, S co rip, or trust) (f) Share of total income (g) Share of endof-year assets (h) Percentage ownership (1) Section 512 (b)(13) controlled entity? Yes No Schedule R (Form 990) 2015 Schedule R (Form 990) 2015 Page 3 Transactions With Related Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36. Note . Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule 1 During the tax year, did the orgranization 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 . b Gift, grant, or capital contribution to related organization(s) . c Gift, grant, or capital contribution from related organization(s) . d Loans or loan guarantees to or for related organization(s) No e Loans or loan guarantees by related organization(s) No f Dividends from related organization(s) g Sale of assets to related organization(s) . . No h Purchase of assets from related organization(s) . . No . . . !s . No Exchange of assets with related organization(s) . j Lease of facilities, equipment, or other assets to related organization(s) I . !s i k 2 No a No . Lease of facilities, equipment, or other assets from related organization(s) . . . . . No No Performance of services or membership or fundraising solicitations for related organization(s) m Performance of services or membership or fundraising solicitations by related organization(s) lm n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) In Yes So Yes o Sharing of paid employees with related organization(s) . . . . . . . . . . No p Reimbursement paid to related organization(s) for expenses Sp No q Reimbursement paid by related organization(s) for expenses Sq No r Other transfer of cash or property to related organization(s) . Sr s Other transfer of cash or property from related organization(s) is No Yes 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 (b) Transaction type (a-s) (c) Amount involved (d) Method of determining amount involved (1)EFPRP INVESTMENTS LLC B 8,500,000 FMV (2)EFPRP INVESTMENTS LLC S 12,500,000 FMV Schedule R (Form 990) 2015 Schedule R (Form 990) 2015 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 512514) (e) Are all partners section 501(c)(3) organizations? Yes No (f) Share of total income (9) Share of end-of-year assets (h ) Disproprtionate allocations? Yes No (1) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065) (]) General or managing partner? Yes (k) Percentage ownership No Schedule R (Form 990) 2015 Schedule R (Form 990) 2015 Page 5 Supplemental Information Provide additional information for responses to questions on Schedule R (see instructions I Return Reference Explanation Schedule R (Form 990) 2015