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KHODORKOVSKY FOUNDATION: Form 990PF, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
KHODORKOVSKY FOUNDATION (EIN 98-1220309)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-07-03
IRS object ID
202301849349100505
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2023-07-03T10:25:19-05:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1INGLETON PARTNERS LTDBusinessNameLine1Txt

Preparer Foreign Address PreparerForeignAddress

FieldValueIRS element (for citing)
Address Line110 NORWICH STREETAddressLine1Txt
CityLONDONCityNm
CountryUKCountryCd
Foreign PostalEC4A 1BDForeignPostalCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN981220309EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1KHODORKOVSKY FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% ALASTAIR TULLOCHInCareOfNm
Business Name ControlKHODBusinessNameControlTxt
Phone8604224548PhoneNum

Foreign Address ForeignAddress

FieldValueIRS element (for citing)
Address Line14 HILL STREETAddressLine1Txt
CityLONDONCityNm
CountryUKCountryCd
Foreign PostalW1J 5NEForeignPostalCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonALASTAIR TULLOCHPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone2071832251PhoneNum
Signature2023-06-08SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstALASTAIRPersonFirstNm
Person LastTULLOCHPersonLastNm
FieldValueIRS element (for citing)
SSN888008888SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDAVID HOLMESPreparerPersonNm
PTINP01465945PTIN
Phone8604224548PhoneNum
Preparation2023-06-08PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Foreign OrganizationYes (X)ForeignOrganizationInd
Foreign Org Meeting85 Pct TestYes (X)ForeignOrgMeeting85PctTestInd
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$685,822,909FMVAssetsEOYAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$0ContriRcvdRevAndExpnssAmt
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$106,981InterestOnSavRevAndExpnssAmt
Dividends Rev And Expnss$4,011,536DividendsRevAndExpnssAmt
Dividends Net Invst Incm$1,224,831DividendsNetInvstIncmAmt
Gross Rents Rev And Expnss$288,936GrossRentsRevAndExpnssAmt
Gross Rents Net Invst Incm$288,936GrossRentsNetInvstIncmAmt
Net Rental Income Or Loss$288,936NetRentalIncomeOrLossAmt
Net Gain Sale Ast Rev And Expnss-$5,996,191NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$197,465,014GrossSalesPriceAmt
Total Rev And Expnss-$1,588,738TotalRevAndExpnssAmt
Total Net Invst Incm$1,513,767TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$0CompOfcrDirTrstRevAndExpnssAmt
Legal Fees Rev And Expnss$69,599LegalFeesRevAndExpnssAmt
Legal Fees Net Invst Incm$0LegalFeesNetInvstIncmAmt
Legal Fees Adj Net Incm$0LegalFeesAdjNetIncmAmt
Legal Fees Dsbrs Chrtbl$0LegalFeesDsbrsChrtblAmt
Accounting Fees Rev And Expnss$37,028AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$0AccountingFeesNetInvstIncmAmt
Accounting Fees Adj Net Incm$0AccountingFeesAdjNetIncmAmt
Accounting Fees Chrtbl Prps$0AccountingFeesChrtblPrpsAmt
Other Prof Fees Rev And Expnss$1,620,926OtherProfFeesRevAndExpnssAmt
Taxes Rev And Expnss$60,551TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss$7,714OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$1,795,818TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Adj Net Incm$0TotOprExpensesAdjNetIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$15,798,186ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$14,490,077ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$17,594,004TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Adj Net Incm$0TotalExpensesAdjNetIncmAmt
Total Expenses Dsbrs Chrtbl$14,490,077TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$19,182,742ExcessRevenueOverExpensesAmt
Net Investment Income$1,513,767NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$29,482,967SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$14,551,239SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$14,551,239SavAndTempCashInvstEOYFMVAmt
Acct Rcvbl$181,928AcctRcvblAmt
Acct Rcvbl BOY$178,066AcctRcvblBOYAmt
Acct Rcvbl EOY$181,928AcctRcvblEOYAmt
Acct Rcvbl EOYFMV$181,928AcctRcvblEOYFMVAmt
Corporate Stock BOY$360,323,446CorporateStockBOYAmt
Corporate Stock EOY$258,703,993CorporateStockEOYAmt
Corporate Stock EOYFMV$258,703,993CorporateStockEOYFMVAmt
Other Investments BOY$457,425,779OtherInvestmentsBOYAmt
Other Investments EOY$412,385,749OtherInvestmentsEOYAmt
Other Investments EOYFMV$412,385,749OtherInvestmentsEOYFMVAmt
Total Assets BOY$847,410,258TotalAssetsBOYAmt
Total Assets EOY$685,822,909TotalAssetsEOYAmt
Total Assets EOYFMV$685,822,909TotalAssetsEOYFMVAmt
Accounts Payable BOY$1,216,434AccountsPayableBOYAmt
Accounts Payable EOY$741,068AccountsPayableEOYAmt
Grants Payable BOY$96,449GrantsPayableBOYAmt
Grants Payable EOY$1,404,558GrantsPayableEOYAmt
Total Liabilities BOY$1,312,883TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,145,626TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$846,097,375RetainedEarningBOYAmt
Retained Earning EOY$683,677,283RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$846,097,375TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$683,677,283TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$847,410,258TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$685,822,909TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$846,097,375TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$19,182,742ExcessRevenueOverExpensesAmt
Subtotal$826,914,633SubtotalAmt
Other Decreases$143,237,350OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$683,677,283TotNetAstOrFundBalancesEOYAmt
FieldValueIRS element (for citing)
Cap Gains Loss Tx Invst Incm DetailCapGainsLossTxInvstIncmDetail

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$60,551InvestmentIncomeExciseTaxAmt
Subtotal$60,551SubtotalAmt
Tax Based On Investment Income$60,551TaxBasedOnInvestmentIncomeAmt
Exempt Frgn Org Tax Wthld At Srce$60,551ExemptFrgnOrgTaxWthldAtSrceAmt
Total Payments And Credits$60,551TotalPaymentsAndCreditsAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
Form1120 POL FiledfalseForm1120POLFiledInd
Section4955 Organization Tax$0Section4955OrganizationTaxAmt
Section4955 Managers Tax$0Section4955ManagersTaxAmt
Tax Reimbursed$0TaxReimbursedAmt
Activities Not Previously RptYes (true)ActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Form990 PF Filed With Atty Gen0Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrfalseComplyWithPublicInspRqrInd
Website AddressN/A - the Foundation does not have a website.WebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1ALASTAIR TULLOCHBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2073181180PhoneNum

Location Of Books Foreign Address LocationOfBooksForeignAddress

FieldValueIRS element (for citing)
Address Line14 HILL STREETAddressLine1Txt
CityLONDONCityNm
CountryUKCountryCd
Foreign PostalW1J 5NEForeignPostalCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionYes (true)ForeignAccountsQuestionInd
Foreign CountryUKForeignCountryCd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnYes (true)PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Acts Fail To Qlfy As ExceptionsfalseActsFailToQlfyAsExceptionsInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Transactions Fail To Qlfy As ExcfalseTransactionsFailToQlfyAsExcInd
Maintained Expenditure RspnsYes (true)MaintainedExpenditureRspnsInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Proceeds Or Net IncomefalseProceedsOrNetIncomeInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (5 entries)

Address Line1ForeignAddress/AddressLine1TxtCityForeignAddress/CityNmCountryForeignAddress/CountryCdForeign PostalForeignAddress/ForeignPostalCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
ALASTAIR TULLOCH
46 LAURIER ROADLONDONUKNW5 1SJDIRECTOR5.0$0$0$0
RUPERT CALDECOTT
3RD FLOOR 7 PRINCESS STLONDONUKLONDONDIRECTOR0.23$0$0$0
ANTON DREL
C/O TGW LAW 4 HILL STREETLONDONUKW1J 5NEDIRECTOR0.46$0$0$0
MARIA P LOGAN
C/O TGW LAW 4 HILL STREETLONDONUKW1J 5NEDIRECTOR0.46$0$0$0
PAVEL MIKHAILOVICH KHODORKOVSKIY
C/O TGW LAW 4 HILL STREETLONDONUKW1J 5NEDIRECTOR0.46$0$0$0

Compensation Of Hghst Pd Cntrct CompensationOfHghstPdCntrctGrp (5 entries)

Address Line1ForeignAddress/AddressLine1TxtCityForeignAddress/CityNmCountryForeignAddress/CountryCdForeign PostalForeignAddress/ForeignPostalCdService TypeServiceTypeTxtCompensationCompensationAmtAddress Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCd
GOLDMAN SACHS INTERNATIONAL
RIVER COURT 120 FLEET STREETLONDONUKEC4A 2BEINVESTMENT MANAGEMEN$592,579
BLACKROCK
12 THROGMORTON AVENUELONDONUKEC2N 2DLINVESTMENT MANAGEMEN$525,253
MORGAN STANLEY ALTERNATIVE INVESTMENT LP
INVESTMENT MANAGEMEN$420,776100 FRONT STREET SUITE 400WEST CONSHOHOCKENPA194282881
TULLOCH & CO
4 HILL STREETLONDONUKW1J 5NELEGAL & ADMIN$139,198
INGLETON PARTNERS LTD
10 NORWICH STREETLONDONUKEC4A 1BDTAX PREPARATION$17,354

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$0AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$0TotalFMVOfUnusedAssetsAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$0AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$0CashDeemedCharitableAmt
Net Vl Noncharitable Assets$0NetVlNoncharitableAssetsAmt
Minimum Investment Return$0MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$0MinimumInvestmentReturnAmt
Tax Based On Investment Income$0TaxBasedOnInvestmentIncomeAmt
Total Tax$0TotalTaxAmt
Distributable Before Adj$0DistributableBeforeAdjAmt
Distributable Before Ded$0DistributableBeforeDedAmt
Distributable As Adjusted$0DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$14,490,077ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Charitable Assets Acquis Paid$0CharitableAssetsAcquisPaidAmt
Set Aside Suitability Test$0SetAsideSuitabilityTestAmt
Set Aside Cash Distri Test$0SetAsideCashDistriTestAmt
Qualifying Distributions$14,490,077QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$0DistributableAsAdjustedAmt
Undistributed Income PY$0UndistributedIncomePYAmt
Prior Year12020PriorYear1Yr
Prior Year22019PriorYear2Yr
Prior Year32018PriorYear3Yr
Qualifying Distributions$14,490,077QualifyingDistributionsAmt
Applied To Year1$0AppliedToYear1Amt
Applied To Current Year$0AppliedToCurrentYearAmt
Remaining Distri From Corpus$14,490,077RemainingDistriFromCorpusAmt
Excess Distri Cyov App CY Corpus$0ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$0ExcessDistributionCyovAppCYAmt
Total Corpus$14,490,077TotalCorpusAmt
Taxable2$0Taxable2Amt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$14,490,077ExcessDistriCyovToNextYrAmt
Excess From Current Year$14,490,077ExcessFromCurrentYearAmt
FieldValueIRS element (for citing)
Private Operating FoundationsPrivateOperatingFoundationsGrp

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

FieldValueIRS element (for citing)
Fees Contracts From Govt AgFeesContractsFromGovtAgGrp
Membership Dues And AssmntMembershipDuesAndAssmntGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$106,981ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$4,011,536ExclusionAmt
FieldValueIRS element (for citing)
Net Rntl Incm Re Debt Fincd PropNetRntlIncmReDebtFincdPropGrp

Net Rntl Incm Re Not Debt Fincd Prop NetRntlIncmReNotDebtFincdProp

FieldValueIRS element (for citing)
Exclusion16ExclusionCd
Exclusion$288,936ExclusionAmt
FieldValueIRS element (for citing)
Net Rental Income Personal PropNetRentalIncomePersonalPropGrp
Other Investment IncomeOtherInvestmentIncomeGrp

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion-$5,996,191ExclusionAmt
FieldValueIRS element (for citing)
Net Income Loss From Special EvtNetIncomeLossFromSpecialEvtGrp
Gross Profit Loss Sls Of InvntryGrossProfitLossSlsOfInvntryGrp

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion-$1,588,738ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty-$1,588,738TotalIncomeProducingActyAmt

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp

FieldValueIRS element (for citing)
Line NumberN/ALineNumberTxt
Relationship StatementN/ARelationshipStatementTxt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail (2 entries)

CategoryCategoryTxtAmtAmt
AUDITOR$19,674
TAX SERVICES$17,354

Acty Not Previously Rpt Expln ActyNotPreviouslyRptExpln

FieldValueIRS element (for citing)
ExplanationTHE FOUNDATION HAS MADE SOME CHANGES TO ITS SPECIFIC ACTIVITIES AND GRANTEES IN 2022 BUT NOT TO ITS OVERRIDING CHARITABLE OBJECTIVE AS SET OUT IN ITS ORIGINAL APPLICATION FOR EXEMPT STATUS. THE FOUNDATION CONTINUES TO MEET THE QUALIFYING REQUIREMENTS FOR ITS EXEMPT STATUS AND OTHERWISE OPERATE AS DESCRIBED IN THAT APPLICATION: 1. THE OBJECTIVES OF THE FOUNDATION ARE TO ADVANCE EDUCATION IN THE RUSSIAN FEDERATION AND TO PROMOTE OTHER CHARITABLE OBJECTS. THE FOUNDATION HAS EXPANDED ITS GRANT GIVING TO SUPPORT HUMAN RIGHTS & CIVIL SOCIETY INSTITUTIONS WHILST CONTINUING TO SUPPORT NON-RUSSIAN EDUCATIONAL INSTITUTIONS. IN ADDITION, THE FOUNDATION SUPPORTS THE MAKERS OF DOCUMENTARY FILMS WHICH ADVANCE ITS OBJECTIVES. 2. IT HAS BEEN NECESSARY FOR THE FOUNDATION TO CEASE DIRECT GRANTS IN RUSSIA (WHICH IT PREVIOUSLY MADE INDIRECTLY THROUGH THE OXFORD RUSSIA FUND AND GRANTS TO THE PODMOSKOVNY LYCEUM PER THE APPLICATION FOR EXEMPT STATUS) AND INSTEAD FOCUS ITS GRANT MAKING TO ORGANIZATIONS OPERATING IN THE UNITED KINGDOM (AS PREVIOUSLY), CERTAIN 501(C)(3) ORGANIZATIONS IN THE UNITED STATES, AS WELL AS ORGANIZATIONS IN GERMANY AND LITHUANIA. 3. THERE ARE TWO PRIMARY NEW GRANTEES TO WHICH GRANTS ARE MADE AND FURTHER THE FOUNDATIONS OBJECTIVES: (a) NEW GENERATION EUROPE FOUNDATION A UK REGISTERED CHARITY WHICH PURSUES THE ADVANCEMENT OF THE EDUCATION OF CHILDREN AND YOUNG PEOPLE IN RUSSIA AND OTHER COUNTRIES OF EASTERN EUROPE AND THE EDUCATION OF THE PUBLIC IN THE HISTORY, ARTS, MUSIC AND LANGUAGE OF RUSSIA AND OTHER COUNTRIES OF EASTERN EUROPE. ONE DIRECTOR OF THE FOUNDATION, MARIA LOGAN, IS ALSO A DIRECTOR OF THE CHARITY. AND; (b) EASTERN EUROPE RESEARCH FOUNDATION A LITHUANIAN NGO PROMOTING INDEPENDENT JOURNALISM, FREEDOM OF EXPRESSION AND HUMAN RIGHTS. 4. IN MAKING GRANTS TO THE ABOVE INSTITUTIONS AND OTHER ENTITIES, THE FOUNDATION HAS CONTINUED TO FOLLOW THE GRANT PROPOSAL, GRANT AGREEMENT AND MONITORING PROCESSES AS SET OUT IN ITS ORIGINAL APPLICATION. THE FOUNDATION REASONABLY BELIEVES THESE ENTITIES ARE EQUIVALENT TO AND WOULD IN FACT QUALIFY AS PUBLIC CHARITIES. THE FOUNDATION HAS SOUGHT WRITTEN ADVICE FROM A QUALIFIED TAX PRACTITIONER TO CONFIRM THE GRANTEE WOULD MEET DESCRIPTIONS IN IRC S. 509(A)(1), (A)(2) OR (A)(3).ExplanationTxt

All Oth Prog Rltd Investments Sch AllOthProgRltdInvestmentsSch

All Other Program Related Invst AllOtherProgramRelatedInvstGrp

FieldValueIRS element (for citing)
DescN/ADesc

Applied To Prior Year Election AppliedToPriorYearElection

FieldValueIRS element (for citing)
ElectionN/A FOREIGN PRIVATE FOUNDATION SUBJECT TO SECTION 4948 (B)ElectionDesc

Cash Deemed Charitable Expln Stmt CashDeemedCharitableExplnStmt

FieldValueIRS element (for citing)
Short ExplanationN/A FOREIGN PRIVATE FOUNDATION SUBJECT TO SECTION 4948 (B)ShortExplanationTxt

Cash Distribution Expln Stmt CashDistributionExplnStmt

FieldValueIRS element (for citing)
ExplanationN/A FOREIGN PRIVATE FOUNDATION SUBJECT TO SECTION 4948 (B)ExplanationTxt

Compensation Explanation CompensationExplanation

Compensation Explanation CompensationExplanationGrp (5 entries)

Short ExplanationShortExplanationTxt
ALASTAIR TULLOCH
IRC S. 4941(D) (2) (E) EXCEPT IN THE CASE OF A GOVERNMENT OFFICIAL (AS DEFINED IN SECTION 4946(C)), THE PAYMENT OF COMPENSATION (AND THE PAYMENT OR REIMBURSEMENT OF EXPENSES) BY A PRIVATE FOUNDATION TO A DISQUALIFIED PERSON FOR PERSONAL SERVICES WHICH ARE REASONABLE AND NECESSARY TO CARRYING OUT THE EXEMPT PURPOSE OF THE PRIVATE FOUNDATION SHALL NOT BE AN ACT OF SELF-DEALING IF THE COMPENSATION (OR PAYMENT OR REIMBURSEMENT) IS NOT EXCESSIVE.
RUPERT CALDECOTT
IRC S. 4941(D) (2) (E) EXCEPT IN THE CASE OF A GOVERNMENT OFFICIAL (AS DEFINED IN SECTION 4946(C)), THE PAYMENT OF COMPENSATION (AND THE PAYMENT OR REIMBURSEMENT OF EXPENSES) BY A PRIVATE FOUNDATION TO A DISQUALIFIED PERSON FOR PERSONAL SERVICES WHICH ARE REASONABLE AND NECESSARY TO CARRYING OUT THE EXEMPT PURPOSE OF THE PRIVATE FOUNDATION SHALL NOT BE AN ACT OF SELF-DEALING IF THE COMPENSATION (OR PAYMENT OR REIMBURSEMENT) IS NOT EXCESSIVE.
ANTON DREL
IRC S. 4941(D) (2) (E) EXCEPT IN THE CASE OF A GOVERNMENT OFFICIAL (AS DEFINED IN SECTION 4946(C)), THE PAYMENT OF COMPENSATION (AND THE PAYMENT OR REIMBURSEMENT OF EXPENSES) BY A PRIVATE FOUNDATION TO A DISQUALIFIED PERSON FOR PERSONAL SERVICES WHICH ARE REASONABLE AND NECESSARY TO CARRYING OUT THE EXEMPT PURPOSE OF THE PRIVATE FOUNDATION SHALL NOT BE AN ACT OF SELF-DEALING IF THE COMPENSATION (OR PAYMENT OR REIMBURSEMENT) IS NOT EXCESSIVE.
MARIA P LOGAN
IRC S. 4941(D) (2) (E) EXCEPT IN THE CASE OF A GOVERNMENT OFFICIAL (AS DEFINED IN SECTION 4946(C)), THE PAYMENT OF COMPENSATION (AND THE PAYMENT OR REIMBURSEMENT OF EXPENSES) BY A PRIVATE FOUNDATION TO A DISQUALIFIED PERSON FOR PERSONAL SERVICES WHICH ARE REASONABLE AND NECESSARY TO CARRYING OUT THE EXEMPT PURPOSE OF THE PRIVATE FOUNDATION SHALL NOT BE AN ACT OF SELF-DEALING IF THE COMPENSATION (OR PAYMENT OR REIMBURSEMENT) IS NOT EXCESSIVE.
PAVEL MIKHAILOVICH KHODORKOVSKIY
IRC S. 4941(D) (2) (E) EXCEPT IN THE CASE OF A GOVERNMENT OFFICIAL (AS DEFINED IN SECTION 4946(C)), THE PAYMENT OF COMPENSATION (AND THE PAYMENT OR REIMBURSEMENT OF EXPENSES) BY A PRIVATE FOUNDATION TO A DISQUALIFIED PERSON FOR PERSONAL SERVICES WHICH ARE REASONABLE AND NECESSARY TO CARRYING OUT THE EXEMPT PURPOSE OF THE PRIVATE FOUNDATION SHALL NOT BE AN ACT OF SELF-DEALING IF THE COMPENSATION (OR PAYMENT OR REIMBURSEMENT) IS NOT EXCESSIVE.

Depreciation Schedule DepreciationSchedule

Distribution From Corpus Election DistributionFromCorpusElection

FieldValueIRS element (for citing)
ElectionN/A FOREIGN PRIVATE FOUNDATION SUBJECT TO SECTION 4948 (B)ElectionDesc

Expenditure Responsibility Stmt ExpenditureResponsibilityStmt

Expenditure Responsibility ExpenditureResponsibilityGrp (3 entries)

Address Line1ForeignAddress/AddressLine1TxtCityForeignAddress/CityNmCountryForeignAddress/CountryCdForeign PostalForeignAddress/ForeignPostalCdGrantGrantDtGrantGrantAmtPurpose Of GrantPurposeOfGrantTxtExpended By GranteeExpendedByGranteeAmtAny Diversion By GranteeAnyDiversionByGranteeTxtDates Of Reports By GranteeDatesOfReportsByGranteeTxtVerificationVerificationDtResults Of VerificationResultsOfVerificationTxt
Merkel Films Ltd
33-34 Rathbone PlaceLondonUKW1T 1JN2022-03-01$258,682Production of documentary on Angela Merkel - education purpose on German/Russian relations.$258,682NO03/06/20232023-03-06Foundation has been able to independently confirm the completion of the documentary which is public record. Report confirms the completion and successful launch of the completed documentary on Netflix, at various festivals and successful sale and distribution agreements. Additionally the report provides the final cost report confirming use of funds per original grant terms.
Snowstorm Productions
PO Box 7828LondonUKW1A 4GE2022-12-09$61,602Development of documentary on fight for greater freedom for women in Iran - education on human rightsNOAt 31 December 2022 no reports had yet been received. Reports will be included in the 2023 Form 990-PF.
EinbahnStrasse Productions
Residenzstr58BerlinGM134092022-07-23$61,734documentary on Russian Human Rights Lawyers, fighting for justice - education on human rightsNOAt 31 December 2022 no reports had yet been received. Reports will be included in the 2023 Form 990-PF.

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

FieldValueIRS element (for citing)
StockSEE STATEMET 8 ATTACHED PDFStockNm

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp

FieldValueIRS element (for citing)
Category Or ItemSEE STATEMENT 9 ATTACHED PDFCategoryOrItemTxt

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFeesGrp

FieldValueIRS element (for citing)
CategoryTGW LAWCategoryTxt
Legal Fees$69,599LegalFeesAmt

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail

FieldValueIRS element (for citing)
DescUNREALIZED LOSS ON INVESTMENTDesc
Amt$143,237,350Amt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
BANK CHARGES$9,694
EXCHANGE RATE DIFFERENCES-$10,041
US TREASURY LATE FILING$8,061

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail (5 entries)

CategoryCategoryTxtAmtAmt
INVESTMENT COMMITTEE ADV.$12,719
MORGAN STANLEY$420,776
GOLDMAN SACHS$592,579
BLACKROCK$525,253
TGW LAW$69,599

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmt
GS 1042-S DIVIDEND$48,993
GS 1042-S RENTAL INCOME$11,557

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