FREDERICK R KOCH FOUNDATION OF AUSTRIA GEMEINNUTZIGE PRIVATSTIFTU: Form 990PF, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- FREDERICK R KOCH FOUNDATION OF AUSTRIA GEMEINNUTZIGE PRIVATSTIFTU (EIN 86-3733796)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-11-15
- IRS object ID
- 202343199349105489
- 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
- Form 990-PF
- Schedule B
- Accounting Fees Schedule
- Expln Of Non Filing With AG Stmt
- General Explanation Attachment
- Legal Fees Schedule
- Other Assets Schedule
- Other Decreases Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Other Liabilities Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-11-15T14:38:12-06:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 873231666 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PKF O'CONNOR DAVIES ADVISORY LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 MAMARONECK AVENUE SUITE 301 | AddressLine1Txt |
| City | HARRISON | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 105281633 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 863733796 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FREDERICK R KOCH FOUNDATION OF AUSTRIA | BusinessNameLine1Txt |
| Business Name Line2 | GEMEINNUTZIGE PRIVATSTIFTUNG | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | FRED | BusinessNameControlTxt |
| Phone | 9177154574 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6 EAST 80TH STREET | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 100750110 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CRISPIN VAUGHAN | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 9177154574 | PhoneNum |
| Signature | 2023-11-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | CRISPIN | PersonFirstNm |
| Person Last | VAUGHAN | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JOSEPH L ALI CPA | PreparerPersonNm |
| PTIN | P02093808 | PTIN |
| Phone | 9143818900 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $15,089,282 | FMVAssetsEOYAmt |
| Method Of Accounting Other | Yes (X) | MethodOfAccountingOtherInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $950,843 | ContriRcvdRevAndExpnssAmt |
| Cap Gain Net Incm Net Invst Incm | $0 | CapGainNetIncmNetInvstIncmAmt |
| Net ST Capital Gain Adj Net Incm | $0 | NetSTCapitalGainAdjNetIncmAmt |
| Other Income Rev And Expnss | $13,809 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $4,107 | OtherIncomeNetInvstIncmAmt |
| Other Income Adj Net Incm | $13,809 | OtherIncomeAdjNetIncmAmt |
| Total Rev And Expnss | $964,652 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $4,107 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $13,809 | TotalAdjNetIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $0 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $0 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Adj Net Incm | $0 | CompOfcrDirTrstAdjNetIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $0 | CompOfcrDirTrstDsbrsChrtblAmt |
| Oth Empl Slrs Wgs Rev And Expnss | $227,927 | OthEmplSlrsWgsRevAndExpnssAmt |
| Oth Empl Slrs Wgs Net Invst Incm | $4,107 | OthEmplSlrsWgsNetInvstIncmAmt |
| Oth Empl Slrs Wgs Adj Net Incm | $0 | OthEmplSlrsWgsAdjNetIncmAmt |
| Oth Empl Slrs Wgs Dsbrs Chrtbl | $223,820 | OthEmplSlrsWgsDsbrsChrtblAmt |
| Pension Empl Bnft Rev And Expnss | $78,991 | PensionEmplBnftRevAndExpnssAmt |
| Pension Empl Bnft Net Invst Incm | $0 | PensionEmplBnftNetInvstIncmAmt |
| Pension Empl Bnft Adj Net Incm | $0 | PensionEmplBnftAdjNetIncmAmt |
| Pension Empl Bnft Dsbrs Chrtbl | $78,991 | PensionEmplBnftDsbrsChrtblAmt |
| Legal Fees Rev And Expnss | $3,907 | LegalFeesRevAndExpnssAmt |
| Legal Fees Net Invst Incm | $0 | LegalFeesNetInvstIncmAmt |
| Legal Fees Adj Net Incm | $0 | LegalFeesAdjNetIncmAmt |
| Legal Fees Dsbrs Chrtbl | $3,907 | LegalFeesDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $18,246 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $0 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Adj Net Incm | $0 | AccountingFeesAdjNetIncmAmt |
| Accounting Fees Chrtbl Prps | $18,246 | AccountingFeesChrtblPrpsAmt |
| Occupancy Rev And Expnss | $56,987 | OccupancyRevAndExpnssAmt |
| Occupancy Net Invst Incm | $0 | OccupancyNetInvstIncmAmt |
| Occupancy Adj Net Incm | $0 | OccupancyAdjNetIncmAmt |
| Occupancy Dsbrs Chrtbl | $56,987 | OccupancyDsbrsChrtblAmt |
| Trav Conf Meeting Rev And Expnss | $9,568 | TravConfMeetingRevAndExpnssAmt |
| Trav Conf Meeting Net Invst Incm | $0 | TravConfMeetingNetInvstIncmAmt |
| Trav Conf Meeting Adj Net Incm | $0 | TravConfMeetingAdjNetIncmAmt |
| Trav Conf Meeting Dsbrs Chrtbl | $9,568 | TravConfMeetingDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $700,703 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $0 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Adj Net Incm | $0 | OtherExpensesAdjNetIncmAmt |
| Other Expenses Dsbrs Chrtbl | $700,703 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $1,096,329 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $4,107 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Adj Net Incm | $0 | TotOprExpensesAdjNetIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $1,092,222 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $0 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $0 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $1,096,329 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $4,107 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Adj Net Incm | $0 | TotalExpensesAdjNetIncmAmt |
| Total Expenses Dsbrs Chrtbl | $1,092,222 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$131,677 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $13,809 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $39,448 | CashBOYAmt |
| Cash EOY | $41,408 | CashEOYAmt |
| Cash EOYFMV | $41,408 | CashEOYFMVAmt |
| Other Assets BOY | $15,047,874 | OtherAssetsBOYAmt |
| Other Assets EOY | $15,047,874 | OtherAssetsEOYAmt |
| Other Assets EOYFMV | $15,047,874 | OtherAssetsEOYFMVAmt |
| Total Assets BOY | $15,087,322 | TotalAssetsBOYAmt |
| Total Assets EOY | $15,089,282 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $15,089,282 | TotalAssetsEOYFMVAmt |
| Other Liabilities BOY | $1,059,478 | OtherLiabilitiesBOYAmt |
| Other Liabilities EOY | $1,205,989 | OtherLiabilitiesEOYAmt |
| Total Liabilities BOY | $1,059,478 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,205,989 | TotalLiabilitiesEOYAmt |
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
| No Donor Rstr Net Assests BOY | $14,027,844 | NoDonorRstrNetAssestsBOYAmt |
| No Donor Rstr Net Assests EOY | $13,883,293 | NoDonorRstrNetAssestsEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $14,027,844 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $13,883,293 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $15,087,322 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $15,089,282 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $14,027,844 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$131,677 | ExcessRevenueOverExpensesAmt |
| Other Increases | $0 | OtherIncreasesAmt |
| Subtotal | $13,896,167 | SubtotalAmt |
| Other Decreases | $12,874 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $13,883,293 | TotNetAstOrFundBalancesEOYAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $0 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $0 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $0 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $0 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $0 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $0 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $0 | EsPenaltyAmt |
| Tax Due | $0 | TaxDueAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | 0 | LegislativePoliticalActyInd |
| More Than100 Spent | 0 | MoreThan100SpentInd |
| Form1120 POL Filed | 0 | Form1120POLFiledInd |
| Section4955 Organization Tax | $0 | Section4955OrganizationTaxAmt |
| Section4955 Managers Tax | $0 | Section4955ManagersTaxAmt |
| Tax Reimbursed | $0 | TaxReimbursedAmt |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | 0 | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (1) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (1) | AtLeast5000InAssetsInd |
| Form990 PF Filed With Atty Gen | 0 | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | Yes (1) | PrivateOperatingFoundationInd |
| New Substantial Contributors | 0 | NewSubstantialContributorsInd |
| Own Controlled Entity | 0 | OwnControlledEntityInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (1) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
| Individual With Books | JOHN OLSEN | IndividualWithBooksNm |
| Phone | 9177154574 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6 EAST 80TH STREET | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 100750110 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | 0 | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | 0 | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | 0 | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | Yes (1) | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | Yes (1) | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | 0 | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | 0 | PaymentToGovernmentOfficialInd |
| Acts Fail To Qlfy As Exceptions | 0 | ActsFailToQlfyAsExceptionsInd |
| Uncorrected Prior Acts | 0 | UncorrectedPriorActsInd |
| Undistributed Income PY | 0 | UndistributedIncomePYInd |
| Business Holdings | 0 | BusinessHoldingsInd |
| Jeopardy Investments | 0 | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | 0 | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | 0 | InfluenceLegislationInd |
| Influence Election | 0 | InfluenceElectionInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Noncharitable Purpose | 0 | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (5 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|---|---|---|---|
| CRISPIN VAUGHAN STATEMENT 9 | ||||||||
| 6 EAST 80TH STREET | NEW YORK | NY | 100750110 | DIRECTOR, PRESIDENT, TREAS., CHAIRMAN | 30.00 | $0 | $0 | $0 |
| JOHN OLSEN STATEMENT 9 | ||||||||
| 6 EAST 80TH STREET | NEW YORK | NY | 100750110 | DIRECTOR, VICE CHAIRMAN | 5.00 | $0 | $0 | $0 |
| BETTINA FISCHER EFFECTIVE 82022 | ||||||||
| 6 EAST 80TH STREET | NEW YORK | NY | 100750110 | DIRECTOR | 5.00 | $0 | $0 | $0 |
| JAMES SAAKVITNE THROUGH 42022 | ||||||||
| 6 EAST 80TH STREET | NEW YORK | NY | 100750110 | DIRECTOR | 5.00 | $0 | $0 | $0 |
| SARAH WARED THROUGH 82022 | ||||||||
| 6 EAST 80TH STREET | NEW YORK | NY | 100750110 | DIRECTOR | 5.00 | $0 | $0 | $0 |
Compensation Highest Paid Empl CompensationHighestPaidEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PETER TRINKL | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6 EAST 80TH STREET | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 100750110 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Title | PROPERTY MANAGER | TitleTxt |
| Average Hrs Per Wk Devoted To Pos | 40.00 | AverageHrsPerWkDevotedToPosRt |
| Compensation | $106,749 | CompensationAmt |
| Employee Benefits | $0 | EmployeeBenefitsAmt |
| Expense Account | $0 | ExpenseAccountAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
Compensation Of Hghst Pd Cntrct CompensationOfHghstPdCntrctGrp (2 entries)
| Address Line1ForeignAddress/AddressLine1Txt | CityForeignAddress/CityNm | Province Or StateForeignAddress/ProvinceOrStateNm | CountryForeignAddress/CountryCd | Foreign PostalForeignAddress/ForeignPostalCd | Service TypeServiceTypeTxt | CompensationCompensationAmt |
|---|---|---|---|---|---|---|
| SOANE ARCHITECTS LTD | ||||||
| BROOK COTTAGE CAMBRIDGE RD | WADESMILL | WARE | UK | SG12 0TH | ARCHITECTURAL | $197,523 |
| KIRK & RANDALL LTD | ||||||
| SACOMBE HOUSE | SACOMBE PARK | WARE, HERTFORDSHI | UK | SG12 0JB | BUILDING DESIGN | $58,593 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contractor Paid Over50k | 0 | ContractorPaidOver50kCnt |
Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | SEE STATEMENT 10 | Description1Txt |
| Expenses1 | $1,074,175 | Expenses1Amt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $0 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $56,512 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $56,512 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $56,512 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $848 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $55,664 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $2,783 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sect4942j3j5 Fndtn And Frgn Org | Yes (X) | Sect4942j3j5FndtnAndFrgnOrgInd |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $1,092,222 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $1,092,222 | QualifyingDistributionsAmt |
Private Operating Foundations PrivateOperatingFoundationsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Private Operating Fndtn Ruling | 2023-11-06 | PrivateOperatingFndtnRulingDt |
| Section4942j3 | Yes (X) | Section4942j3Ind |
Lessor Adj Net Incm Min Invst Ret LessorAdjNetIncmMinInvstRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $2,783 | CurrentYearAmt |
| Year1 | $0 | Year1Amt |
| Year2 | $0 | Year2Amt |
| Year3 | $0 | Year3Amt |
| Total | $2,783 | TotalAmt |
Pct85 Lessor Adj Incm Or Min Ret Pct85LessorAdjIncmOrMinRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $2,366 | CurrentYearAmt |
| Year1 | $0 | Year1Amt |
| Year2 | $0 | Year2Amt |
| Year3 | $0 | Year3Amt |
| Total | $2,366 | TotalAmt |
Qualifying Distributions QualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $1,092,222 | CurrentYearAmt |
| Year1 | $1,188,286 | Year1Amt |
| Year2 | $541,646 | Year2Amt |
| Year3 | $0 | Year3Amt |
| Total | $2,822,154 | TotalAmt |
Qualifying Distri Not Used Drt QualifyingDistriNotUsedDrtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $0 | CurrentYearAmt |
| Year1 | $0 | Year1Amt |
| Year2 | $0 | Year2Amt |
| Year3 | $0 | Year3Amt |
| Total | $0 | TotalAmt |
Qualifying Distri Made Drt QualifyingDistriMadeDrtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $1,092,222 | CurrentYearAmt |
| Year1 | $1,188,286 | Year1Amt |
| Year2 | $541,646 | Year2Amt |
| Year3 | $0 | Year3Amt |
| Total | $2,822,154 | TotalAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $15,089,282 | CurrentYearAmt |
| Year1 | $15,087,322 | Year1Amt |
| Year2 | $15,184,405 | Year2Amt |
| Total | $45,361,009 | TotalAmt |
Total Assets Sect4942j3 Bi TotalAssetsSect4942j3BiGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $15,047,874 | CurrentYearAmt |
| Year1 | $15,047,874 | Year1Amt |
| Year2 | $15,047,874 | Year2Amt |
| Total | $45,143,622 | TotalAmt |
Two Thirds Minimum Invst Ret TwoThirdsMinimumInvstRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Support TotalSupportGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Public Support Type PublicSupportType
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Largest Support From EO LargestSupportFromEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Gross Investment Income GrossInvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
| Total Grant Or Contri Pd Dur Yr | $0 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Other Investment Income OtherInvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 01 | ExclusionCd |
| Exclusion | $4,107 | ExclusionAmt |
Other Revenue Described OtherRevenueDescribedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Exclusion | 01 | ExclusionCd |
| Exclusion | $9,702 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $13,809 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $13,809 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | 0 | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | 0 | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | 0 | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | 0 | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | 0 | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | 0 | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | 0 | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | 0 | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | 0 | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | 0 | RelationshipsNonchrtblEOInd |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 1 | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FRK FOUNDATION | BusinessNameLine1Txt |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6 EAST 80TH STREET | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 100750110 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $950,843 | TotalContributionsAmt |
| Person Contribution | Yes (X) | PersonContributionInd |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|---|
| ACCOUNTING AND TAX RETURN PREPARATION-U.S. | $14,721 | $0 | $0 | $14,721 |
| BOOKKEEPING SERVICES-AUSTRIA | $3,525 | $0 | $0 | $3,525 |
Expln Of Non Filing With AG Stmt ExplnOfNonFilingWithAGStmt
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | THE FOUNDATION IS SET UP AS A GEMEINNUTZIGE PRIVATSTIFTUNG UNDER AUSTRIAN LAW AND IS BASED IN TENNECK, AUSTRIA. THE FOUNDATION HAS NOT SOLICITED CONTRIBUTIONS OR CONDUCTED ANY OTHER ACTIVITIES IN ANY UNITED STATES JURISDICTION AND DOES NOT PLAN TO AT THIS TIME. | ExplanationTxt |
General Explanation Attachment GeneralExplanationAttachment
General Explanation GeneralExplanationGrp (2 entries)
| IdentifierIdentifierTxt | Form And Line ReferenceFormAndLineReferenceDesc | Medium ExplanationMediumExplanationTxt |
|---|---|---|
| INFORMATION ABOUT DIRECTORS COMPENSATION | FORM 990-PF, PART VII, LINE 1 | ALTHOUGH NO COMPENSATION IS STATED FOR MR. OLSEN AND MR. VAUGHAN, THEY ARE COMPENSATED FOR THEIR SERVICES BY THE FRK FOUNDATION (EIN 85-0719012), AN AFFILIATE OF THE FREDERICK R. KOCH FOUNDATION OF AUSTRIA GEMEINNUTZIGE PRIVATSTIFTUNG. THE COMPENSATION AND AGGREGATE HOURS FOR BOTH FOUNDATIONS ARE SEPARATELY REPORTED ON THE FORM 990PF OF THE FRK FOUNDATION. |
| SUMMARY OF DIRECT CHARITABLE ACTIVITIES | FORM 990-PF, PART VIII-A, LINE 1 | THE PROMOTION OF HISTORIC PRESERVATION AND EDUCATION, IN PARTICULAR TO SUPPORT PRESERVATION AND EDUCATIONAL USES OF AUSTRIA'S HISTORIC BLUHNBACH CASTLE:THE FOUNDATION'S PRINCIPAL ASSET IS BLUHNBACH CASTLE, A BUILDING DATING FROM THE 17TH CENTURY AND LOCATED IN THE PONGAU REGION OF AUSTRIA. IT IS IN A PRISTINE ALPINE SETTING, APPROXIMATELY 25 MILES FROM THE CITY OF SALZBURG. THE CASTLE IS A FORMER DWELLING OF THE ARCHBISHOPS OF SALZBURG AND, MORE RECENTLY, MEMBERS OF THE HABSBURG DYNASTY, MOST NOTABLY THE ARCHDUKE FRANZ FERDINAND, WHO DURING THE PERIOD OF HIS OWNERSHIP OF THE CASTLE WAS THE HEIR PRESUMPTIVE TO THE AUSTRIAN EMPEROR FRANZ JOSEF. THE CASTLE HOUSES A SIGNIFICANT COLLECTION OF ART AND ANTIQUES ASSEMBLED BY ITS PRIOR OWNER, THE FOUNDATION'S BENEFACTOR, FREDERICK R. KOCH. MR. KOCH DIED IN FEBRUARY 2020 AND BEQUEATHED THE CASTLE AND ITS CONTENTS TO THE FOUNDATION.THE FOUNDATION IS ENGAGED WITH THE AUSTRIAN FEDERAL MONUMENTS DEPARTMENT AND THE MAYOR OF THE TOWN OF WERFEN (AUSTRIA) TO DEVELOP EDUCATIONAL COURSES IN HISTORIC PRESERVATION AND RELATED TOPICS THAT WILL MAKE USE OF BLUHNBACH CASTLE AND ITS CONTENTS. THESE COURSES ARE BEING DESIGNED TO SUIT MULTIPLE EDUCATIONAL LEVELS, FROM PRIMARY SCHOOL THROUGH THE UNDERGRADUATE AND GRADUATE LEVELS.COURSES IN DEVELOPMENT WILL COVER THE CONSERVATION OF HISTORIC STRUCTURES AND THE ADAPTATION AND REUSE OF SUCH STRUCTURES, FROM COMPLEX STRUCTURAL APPRAISALS THROUGH THE SENSITIVE REPAIR OF TRADITIONAL BUILDINGS. COURSES WILL ALSO INCLUDE SPECIALIST APPROACHES TO THE TREATMENT AND REPAIR OF HISTORIC BUILDING FABRIC, INCLUDING BRICKWORK, ANCIENT TIMBER AND LIME PLASTER, AND EXPLORATIONS OF THE RELATIONSHIP BETWEEN INTANGIBLE HERITAGE AND HISTORIC BUILDINGS, INCLUDING RESEARCH ON THE HISTORY OF BLUHNBACH CASTLE COVERING THE PERIODS WHEN IT WAS USED BY THE ARCHBISHOPS OF SALZBURG AND, LATER, MEMBERS OF THE HABSBURG FAMILY. THERE WILL ALSO BE SCIENTIFICALLY ORIENTED COURSES ON THE USE OF NEW AND DEVELOPING TECHNOLOGIES IN THE CONSERVATION OF HISTORIC BUILDINGS, PARTICULARLY WITH REGARD TO LOWERING ENERGY COSTS.THE GARDENS AT BLUHNBACH CASTLE ARE BEING DEVELOPED AND EXTENDED TO CREATE A FINE "ALPINE GARDEN, AND INTERNS, WORKING UNDER THE HEAD GARDENER, ARE BEING INTRODUCED TO THE DISTINCTIVE HORTICULTURAL AND DESIGN CHALLENGES PRESENTED BY THE DEVELOPMENT OF A GARDEN AT HIGH ALTITUDE.PROTECTION, MAINTENANCE, RESTORATION AND CARE OF BLUHNBACH CASTLE:THERE BEING NO EXHIBITION SPACE WITHIN THE CASTLE TO DISPLAY THE FOUNDATION'S CURATED COLLECTIONS, AN AREA ON THE GROUND FLOOR OF THE CASTLE, WHICH HAD FORMERLY BEEN A SERIES OF SIX STAFF ROOMS WAS RETURNED TO ITS ORIGINAL FORM OF A SINGLE LARGE ROOM WITH ITS VAULTED CEILING SUPPORTED BY GRANITE COLUMNS BEING RESTORED. EXHIBITIONS HAVE ALREADY BEEN STAGED IN THIS NEW EXHIBITION SPACE INCLUDING A DISPLAY OF THE MANY ARCHITECTURAL PROJECTS OF THE FOUNDATION'S FOUNDER, FREDERICK R KOCH.THE KAPEL (CHAPEL) WHICH LIES 100 YDS FROM THE CASTLE HAD BEEN SUFFERING FROM DAMP AND INVESTIGATIONS WERE BEGUN TO INVESTIGATE THE CAUSES AND TO DEVELOP REMEDIES. A BURGLAR ALARM SYSTEM HAS BEEN INSTALLED IN THE KAPEL, WHICH DATES FROM THE 15TH CENTURY ALONG WITH MUCH OF ITS CONTENTS OF RELIGIOUS PAINTINGS AND CARVINGS.THE CASTLE HAS NO THERMAL INSULATION, AND PROPOSALS HAVE BEEN DEVELOPED TO INSULATE THE VAST ROOF SPACE AND SOME EXTERNAL WALLS WHEREVER POSSIBLE WHILE TAKING INTO CONSIDERATION THE HISTORIC FABRIC OF THE BUILDING. IN ORDER PROMOTE THE ENVIRONMENTAL SUSTAINABILITY OF THE CASTLE AND REDUCE OPERATING COSTS, THE FOUNDATION IS ALSO STUDYING PLANS FOR THE PARTIAL REPLACEMENT OF THE ALL-ELECTRIC HEATING SYSTEM WITH A SUSTAINABLE HEATING SYSTEM FUELLED BY TIMBER WASTE FROM THE FORESTRY OPERATIONS AROUND THE CASTLE (BIO-FUEL) NOW BEING THE HEAT SOURCE RECOMMENDED BY THE ENERGY CONSULTANTS EMPLOYED BY THE FOUNDATION.PROMOTION FOR ARTS AND CULTURE FOR THE GENERAL BENEFIT:THE CITY OF SALZBURG IS HOME OF THE FAMED CLASSICAL MUSIC FESTIVAL KNOWN AS THE SALZBURG FESTIVAL. CLASSICAL SINGERS IN DISTRESSED POST-PANDEMIC CIRCUMSTANCES WERE ACCOMMODATED AT THE CASTLE DURING FESTIVAL PERIODS, AND THE FOUNDATION CONTINUED TO HOST SMALL CLASSICAL MUSIC CONCERTS AT BLUHNBACH CASTLE. IN ADDITION TO THE PROMOTION OF EDUCATION, THESE CONCERTS PROVIDED CLASSICAL MUSICIANS WITH PERFORMANCE EXPERIENCE.DEVELOPMENT OF THE BOOK ON THE HISTORY OF BLUHNBACH CASTLE CONTINUES. THE BOOK WILL FEATURE BOTH THE ARCHITECTURAL HISTORY OF BLUHNBACH CASTLE AND THE STORY OF THE HISTORICALLY NOTABLE FIGURES WHO BUILT AND DEVELOPED THE CASTLE, NAMELY, THE ARCHBISHOPS OF SALZBURG AND ARCHDUKE FRANZ FERDINAND.A PROGRAM CONTINUES TO BE DEVELOPED TO ACCOMMODATE MUSICIANS, ARTISTS AND OTHER PERFORMING ARTISTS WITHIN, THE GROUNDS OF BLUHNBACH CASTLE, AS A RETREAT WHERE MUSICAL AND ARTISTIC PROJECTS AND ASSIGNMENTS MAY BE UNDERTAKEN AND COMPLETED. ACCOMMODATION WILL BE PROVIDED FREE OF CHARGE, AND THE PARTICIPANTS WILL BE EXPECTED TO CONDUCT MASTER CLASSES FOR STUDENTS IN THE PONGAU REGION OF AUSTRIA. NEGOTIATIONS ARE ONGOING WITH THE BUNDESFORSTE, THE STATE FORESTRY GROUP TO SECURE A FORMER ESTATE PROPERTY, THE WERKSTETTEN, TO REDEVELOP INTO ACCOMMODATION FOR THE COURSE PARTICIPANTS. |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | GENERAL AND ADMINISTRATIVE LEGAL COUNSEL | CategoryTxt |
| Legal Fees | $3,907 | LegalFeesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $3,907 | DisbursementsCharitablePrpsAmt |
Other Assets Schedule OtherAssetsSchedule
Other Assets Schedule OtherAssetsScheduleGrp (2 entries)
| DescDesc | BOY Book ValueBOYBookValueAmt | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| CHARITABLE USE ASSETS - CASTLE SCHLOSS BLUHNBACH | $9,747,872 | $9,747,872 | $9,747,872 |
| CHARITABLE USE ASSETS - COLLECTION | $5,300,002 | $5,300,002 | $5,300,002 |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | UNREALIZED FOREIGN CURRENCY LOSS | Desc |
| Amt | $12,874 | Amt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|---|
| INSURANCE | $36,023 | $0 | $0 | $36,023 |
| MAINTENANCE | $624,667 | $0 | $0 | $624,667 |
| OFFICE AND OTHER EXPENSES | $40,013 | $0 | $0 | $40,013 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail (2 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt |
|---|---|---|---|
| PASSIVE PROPERTY INCOME | $4,107 | $4,107 | $4,107 |
| OTHER INCOME | $9,702 | $9,702 |
Other Liabilities Schedule OtherLiabilitiesSchedule
Other Liabilities Detail OtherLiabilitiesDetail (2 entries)
| DescDesc | BOY Book ValueBOYBookValueAmt | EOY Book ValueEOYBookValueAmt |
|---|---|---|
| PAYABLE TO THE FRK FOUNDATION | $885,959 | $911,792 |
| PAYABLE TO THE ESTATE OF FREDERICK R KOCH | $173,519 | $294,197 |
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