FREDERICK R KOCH FOUNDATION OF AUSTRIA GEMEINNUTZIGE PRIVATSTIFTU: Form 990PF, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- FREDERICK R KOCH FOUNDATION OF AUSTRIA GEMEINNUTZIGE PRIVATSTIFTU (EIN 86-3733796)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2025-07-21
- IRS object ID
- 202522029349100712
- Schema version
- 2023v6.0
- 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 | 2025-07-21T13:05:24-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 331374517 | 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 | 2023-01-01 | 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 | 2025-07-21 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MICHAEL R KOENECKE CPA | PreparerPersonNm |
| PTIN | P02100881 | PTIN |
| Phone | 9143818900 | PhoneNum |
| Preparation | 2025-07-21 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $15,092,873 | 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 | $931,137 | ContriRcvdRevAndExpnssAmt |
| Cap Gain Net Incm Net Invst Incm | $0 | CapGainNetIncmNetInvstIncmAmt |
| Net ST Capital Gain Adj Net Incm | $0 | NetSTCapitalGainAdjNetIncmAmt |
| Other Income Rev And Expnss | $788 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $788 | OtherIncomeNetInvstIncmAmt |
| Other Income Adj Net Incm | $788 | OtherIncomeAdjNetIncmAmt |
| Total Rev And Expnss | $931,925 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $788 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $788 | 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 | $194,398 | OthEmplSlrsWgsRevAndExpnssAmt |
| Oth Empl Slrs Wgs Net Invst Incm | $788 | OthEmplSlrsWgsNetInvstIncmAmt |
| Oth Empl Slrs Wgs Adj Net Incm | $0 | OthEmplSlrsWgsAdjNetIncmAmt |
| Oth Empl Slrs Wgs Dsbrs Chrtbl | $193,610 | OthEmplSlrsWgsDsbrsChrtblAmt |
| Pension Empl Bnft Rev And Expnss | $146,182 | PensionEmplBnftRevAndExpnssAmt |
| Pension Empl Bnft Net Invst Incm | $0 | PensionEmplBnftNetInvstIncmAmt |
| Pension Empl Bnft Adj Net Incm | $0 | PensionEmplBnftAdjNetIncmAmt |
| Pension Empl Bnft Dsbrs Chrtbl | $146,182 | PensionEmplBnftDsbrsChrtblAmt |
| Legal Fees Rev And Expnss | $21,407 | LegalFeesRevAndExpnssAmt |
| Legal Fees Net Invst Incm | $0 | LegalFeesNetInvstIncmAmt |
| Legal Fees Adj Net Incm | $0 | LegalFeesAdjNetIncmAmt |
| Legal Fees Dsbrs Chrtbl | $21,407 | LegalFeesDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $50,569 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $0 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Adj Net Incm | $0 | AccountingFeesAdjNetIncmAmt |
| Accounting Fees Chrtbl Prps | $50,569 | AccountingFeesChrtblPrpsAmt |
| Occupancy Rev And Expnss | $151,473 | OccupancyRevAndExpnssAmt |
| Occupancy Net Invst Incm | $0 | OccupancyNetInvstIncmAmt |
| Occupancy Adj Net Incm | $0 | OccupancyAdjNetIncmAmt |
| Occupancy Dsbrs Chrtbl | $151,473 | OccupancyDsbrsChrtblAmt |
| Trav Conf Meeting Rev And Expnss | $45,510 | TravConfMeetingRevAndExpnssAmt |
| Trav Conf Meeting Net Invst Incm | $0 | TravConfMeetingNetInvstIncmAmt |
| Trav Conf Meeting Adj Net Incm | $0 | TravConfMeetingAdjNetIncmAmt |
| Trav Conf Meeting Dsbrs Chrtbl | $45,510 | TravConfMeetingDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $577,052 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $0 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Adj Net Incm | $0 | OtherExpensesAdjNetIncmAmt |
| Other Expenses Dsbrs Chrtbl | $577,052 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $1,186,591 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $788 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Adj Net Incm | $0 | TotOprExpensesAdjNetIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $1,185,803 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $0 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $0 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $1,186,591 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $788 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Adj Net Incm | $0 | TotalExpensesAdjNetIncmAmt |
| Total Expenses Dsbrs Chrtbl | $1,185,803 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$254,666 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $788 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $41,408 | CashBOYAmt |
| Cash EOY | $44,999 | CashEOYAmt |
| Cash EOYFMV | $44,999 | 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 | $15,089,282 | TotalAssetsBOYAmt |
| Total Assets EOY | $15,092,873 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $15,092,873 | TotalAssetsEOYFMVAmt |
| Loans From Officers EOY | $17,468 | LoansFromOfficersEOYAmt |
| Other Liabilities BOY | $1,205,989 | OtherLiabilitiesBOYAmt |
| Other Liabilities EOY | $1,455,989 | OtherLiabilitiesEOYAmt |
| Total Liabilities BOY | $1,205,989 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,473,457 | TotalLiabilitiesEOYAmt |
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
| No Donor Rstr Net Assests BOY | $13,883,293 | NoDonorRstrNetAssestsBOYAmt |
| No Donor Rstr Net Assests EOY | $13,619,416 | NoDonorRstrNetAssestsEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $13,883,293 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $13,619,416 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $15,089,282 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $15,092,873 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $13,883,293 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$254,666 | ExcessRevenueOverExpensesAmt |
| Other Increases | $0 | OtherIncreasesAmt |
| Subtotal | $13,628,627 | SubtotalAmt |
| Other Decreases | $9,211 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $13,619,416 | 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 | CRISPIN VAUGHAN | 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 | Yes (1) | 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 (3 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 | Address Line1ForeignAddress/AddressLine1Txt | CityForeignAddress/CityNm | CountryForeignAddress/CountryCd | Foreign PostalForeignAddress/ForeignPostalCd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| CRISPIN VAUGHAN STATEMENT 8 | ||||||||||||
| 6 EAST 80TH STREET | NEW YORK | NY | 100750110 | DIRECTOR, PRESIDENT, TREAS., CHAIRMAN | 30.00 | $0 | $0 | $0 | ||||
| JOHN OLSEN STATEMENT 8 | ||||||||||||
| 6 EAST 80TH STREET | NEW YORK | NY | 100750110 | DIRECTOR, VICE CHAIRMAN | 5.00 | $0 | $0 | $0 | ||||
| BETTINA FISCHER | ||||||||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | BLUHNBACHSTRASSE 53 | TENNECK SALZBURG | AU | 5451 | ||||
Compensation Highest Paid Empl CompensationHighestPaidEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PETER TRINKL | PersonNm |
Foreign Address ForeignAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | BLUHNBACHSTRASSE 53 | AddressLine1Txt |
| City | TENNECK SALZBURG | CityNm |
| Country | AU | CountryCd |
| Foreign Postal | 5451 | ForeignPostalCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Title | PROPERTY MANAGER | TitleTxt |
| Average Hrs Per Wk Devoted To Pos | 40.00 | AverageHrsPerWkDevotedToPosRt |
| Compensation | $74,464 | 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 | Address Line2ForeignAddress/AddressLine2Txt |
|---|---|---|---|---|---|---|---|
| KIRK & RANDALL LTD | |||||||
| SACOMBE HOUSE | SACOMBE PARK | WARE, HERTFORDSHI | UK | SG12 0JB | ACCOUNTING, ADMIN., & RECRUITMENT | $81,607 | |
| BILLIE JORDAN | |||||||
| 2 DORNEY COURT COTTAGES VILLAGE | DORNEY | BUCKINGHAMSHIRE | UK | SL4 6QL | GENERAL ADMINISTRATIVE | $79,015 | ROAD |
| 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 9 | Description1Txt |
| Expenses1 | $1,114,615 | 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 | $146,732 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $146,732 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $146,732 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $2,201 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $144,531 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $7,227 | 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 | $1,185,803 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $1,185,803 | 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 | $788 | CurrentYearAmt |
| Year1 | $2,783 | Year1Amt |
| Year2 | $0 | Year2Amt |
| Year3 | $0 | Year3Amt |
| Total | $3,571 | TotalAmt |
Pct85 Lessor Adj Incm Or Min Ret Pct85LessorAdjIncmOrMinRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $670 | CurrentYearAmt |
| Year1 | $2,366 | Year1Amt |
| Year2 | $0 | Year2Amt |
| Year3 | $0 | Year3Amt |
| Total | $3,035 | TotalAmt |
Qualifying Distributions QualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $1,185,803 | CurrentYearAmt |
| Year1 | $1,092,222 | Year1Amt |
| Year2 | $1,188,286 | Year2Amt |
| Year3 | $541,646 | Year3Amt |
| Total | $4,007,957 | 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 | $1,185,803 | CurrentYearAmt |
| Year1 | $1,092,222 | Year1Amt |
| Year2 | $1,188,286 | Year2Amt |
| Year3 | $541,646 | Year3Amt |
| Total | $4,007,957 | TotalAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $15,092,873 | CurrentYearAmt |
| Year1 | $15,089,282 | Year1Amt |
| Year2 | $15,087,322 | Year2Amt |
| Year3 | $15,184,405 | Year3Amt |
| Total | $60,453,882 | 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 |
| Year3 | $15,047,874 | Year3Amt |
| Total | $60,191,496 | 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 | $788 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $788 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $788 | 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 (2 entries)
| ContributorContributorNum | Address Line1ContributorUSAddress/AddressLine1Txt | CityContributorUSAddress/CityNm | State AbbreviationContributorUSAddress/StateAbbreviationCd | ZIPContributorUSAddress/ZIPCd | Total ContributionsTotalContributionsAmt | Person ContributionPersonContributionInd | Address Line1ContributorForeignAddress/AddressLine1Txt | CityContributorForeignAddress/CityNm | CountryContributorForeignAddress/CountryCd | Foreign PostalContributorForeignAddress/ForeignPostalCd |
|---|---|---|---|---|---|---|---|---|---|---|
| FRK FOUNDATION | ||||||||||
| 1 | 6 EAST 80TH STREET | NEW YORK | NY | 100750110 | $900,000 | Yes (X) | ||||
| AUSTRIA FEDERAL MONUMENTS OFFICE BDA | ||||||||||
| 2 | $31,137 | Yes (X) | DEPT FOR BUDGET AFFAIRS HOFBURG PAL | SAULENSTIEGE VIENNA | AU | 1010 | ||||
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. | $795 | $0 | $0 | $795 |
| BOOKKEEPING SERVICES-AUSTRIA | $49,774 | $0 | $0 | $49,774 |
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)
| Form And Line ReferenceFormAndLineReferenceDesc | Medium ExplanationMediumExplanationTxt |
|---|---|
| FORM 990-PF, PART VII, LINE 1 - INFORMATION ABOUT DIRECTORS COMPENSATION | 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. |
| FORM 990-PF, PART VIII-A, LINE 1 - SUMMARY OF DIRECT CHARITABLE ACTIVITIES | IN 2023, THE FREDERICK R. KOCH FOUNDATION OF AUSTRIA (FRKF) CONTINUED TO FULFIL ITS CHARITABLE MISSION BY PROMOTING HISTORIC PRESERVATION, EDUCATION, AND CULTURAL AWARENESS THROUGH VARIOUS INITIATIVES CENTRED AROUND BLUHNBACH CASTLE. ALIGNED WITH OUR FOUNDATION'S OBJECTIVES, WE ENDEAVOURED TO SUPPORT THE PRESERVATION OF AUSTRIAN HERITAGE, CULTIVATE APPRECIATION FOR THE ARTS, AND FOSTER SUSTAINABLE PRACTICES AT BLUHNBACH CASTLE. THIS YEAR'S ACTIVITIES HIGHLIGHT OUR COMMITMENT TO THESE GOALS THROUGH CHARITABLE EVENTS, EDUCATIONAL EFFORTS, AND PARTNERSHIPS THAT REINFORCE THE CULTURAL AND HISTORICAL SIGNIFICANCE OF OUR WORK.SUMMARY OF KEY ACTIVITIESPROSPECTIVE EDUCATIONAL PROGRAMS IN HISTORIC PRESERVATIONIN 2023, THE FOUNDATION EXPLORED THE POTENTIAL TO ESTABLISH SPECIALISED EDUCATIONAL PROGRAMS FOCUSED ON HISTORIC PRESERVATION. BUILDING ON PRIOR RESEARCH, WE INVESTIGATED DEVELOPING COURSES ON THE CONSERVATION AND ADAPTIVE REUSE OF HISTORIC STRUCTURES. THESE PROGRAMS WOULD AIM TO COVER KEY TOPICS SUCH AS STRUCTURAL APPRAISALS, SENSITIVE REPAIR TECHNIQUES FOR TRADITIONAL BUILDING MATERIALS LIKE ANCIENT TIMBER AND LIME PLASTER, AND THE INTERPLAY BETWEEN TANGIBLE HERITAGE AND THE CULTURAL SIGNIFICANCE OF HISTORIC SITES, PARTICULARLY BLUHNBACH CASTLE. PRELIMINARY PLANS ALSO ENVISION INTEGRATING NEW TECHNOLOGIES FOR SUSTAINABLE BUILDING RESTORATION, ALIGNING WITH OUR COMMITMENT TO ENVIRONMENTALLY CONSCIOUS CONSERVATION. WHILE THESE PROGRAMS ARE STILL IN THE CONCEPTUAL PHASE, WE SEE GREAT POTENTIAL IN CULTIVATING A DEEPER UNDERSTANDING OF PRESERVATION PRACTICES THAT RESPECT AND SUSTAIN HERITAGE BUILDINGS.PROSPECTIVE ACQUISITION & INTEGRATION OF WERKSTATTENIN LINE WITH OUR COMMITMENT TO ENHANCING THE FUNCTIONALITY AND ACCESSIBILITY OF SCHLOSS BLUHNBACH, WE ARE EXPLORING THE ACQUISITION OF WERKSTATTEN, A NEARBY BUILDING. THIS PROPERTY WOULD PROVIDE ACCOMMODATION FOR UP TO 21 GUESTS, SUPPORTING THE MAIN ESTATE, WHICH PRESERVES VALUABLE INTERIORS AND ARTWORK UNSUITABLE FOR GUEST LODGING. BEYOND ITS IMMEDIATE PURPOSE, WERKSTATTEN PRESENTS OPPORTUNITIES FOR LANDSCAPE ENHANCEMENT. SHOULD PLANS FOR UNDERGROUND PARKING AROUND SCHLOSS BLHNBACH PROCEED, EXCAVATED SPOIL COULD BE REPURPOSED TO STABILISE AND RESHAPE THE STEEP TERRAIN SURROUNDING WERKSTATTEN, CREATING A MORE INTEGRATED AND SUSTAINABLE SETTING FOR THE EXTENDED ESTATE.ALPINE GARDEN EXPANSION AND HOTICULTURAL TRAININGTHE EXPANSION OF BLUHNBACH CASTLE'S ALPINE GARDEN PROGRESSED THIS YEAR AS WE CONTINUED DEVELOPING THE HIGH-ALTITUDE HORTICULTURAL LANDSCAPE. UNDER THE GUIDANCE OF OUR HEAD GARDENER, INTERNS WILL GAIN HANDS-ON EXPERIENCE WITH THE UNIQUE CHALLENGES OF GARDEN DESIGN IN MOUNTAINOUS CONDITIONS, FURTHERING OUR COMMITMENT TO SUSTAINABLE, CLIMATE-RESILIENT LANDSCAPING PRACTICES.HISTORIC PRESERVATION AND ENVIRONMENTAL SUSTAINABILITYTHERMAL INSULATION PROJECT: IN MAY, WE COMPLETED THE THERMAL INSULATION OF BLUHNBACH CASTLE'S ATTIC, ENHANCING ENERGY CONSERVATION AND REDUCING OVERALL HEATING EXPENSES. THIS SIGNIFICANT PROJECT ALIGNS WITH OUR DEDICATION TO SUSTAINABLE PRESERVATION, MAINTAINING THE CASTLE'S HISTORIC FABRIC WHILE ENSURING IT REMAINS VIABLE AND EFFICIENT.GARDEN DEVELOPMENT AND ECOLOGICAL INITIATIVES: OUR GARDEN PROJECTS AIMED TO REIMAGINE THE HISTORIC LANDSCAPE. WE ESTABLISHED A ROCK GARDEN AND A VEGETABLE AND CUT FLOWER GARDEN, PRIORITIZING ORGANIC AND ENVIRONMENTALLY FRIENDLY PRACTICES. ADDITIONALLY, WE INTRODUCED A NATURAL PEST CONTROL INITIATIVE WITH THE "DUCK PROJECT," WHEREIN THREE DUCKS HELP CONTROL SLOUGH POPULATIONS WITHOUT CHEMICAL INTERVENTIONS, FURTHERING OUR ENVIRONMENTAL STEWARDSHIP.KAPELLE ROOF RESTORATION: ESSENTIAL REPAIRS WERE CONDUCTED ON THE CHAPEL'S ROOF, ENSURING THE PROTECTION AND LONGEVITY OF THIS CHERISHED STRUCTURE. THIS RESTORATION CONTRIBUTES TO THE PRESERVATION OF THE FOUNDATION'S ARCHITECTURAL HERITAGE.CHARITABLE AND CULTURAL EVENTSVINZENZI EVENT (JANUARY): WE REINSTATED THE TRADITIONAL ST. VINCENT'S DAY CELEBRATION TO HONOUR BLUHNBACH'S HERITAGE. THIS EVENT WELCOMED FOREST WORKERS, NEIGHBOURS, AND COMMUNITY MEMBERS WHO HAVE BEEN INSTRUMENTAL IN PRESERVING LOCAL TRADITIONS. A HOLY MASS, FOLLOWED BY COMMUNAL GATHERINGS, SERVED AS AN HOMAGE TO THE PATRON SAINT OF FOREST WORKERS, MARKING AN ACCIDENT-FREE YEAR AND STRENGTHENING OUR TIES WITH THE LOCAL COMMUNITY.CHARITY AUCTIONS AND CULTURAL SPONSORSHIPS: IN COLLABORATION WITH PROMINENT ART ORGANISATIONS, THE FOUNDATION SPONSORED CHARITY AUCTIONS, INCLUDING SUPPORT FOR THE METROPOLITAN OPERA (JULY), YOUNG CONCERT ARTISTS (AUGUST), AND THE CHAMBER MUSIC SOCIETY (SEPTEMBER). THESE EFFORTS WERE INTEGRAL TO PROMOTING THE ARTS AND BROADENING CULTURAL ENGAGEMENT.OCTOBERFEST CELEBRATION: AS PART OF OUR LOCAL OUTREACH, WE HOSTED AN OCTOBERFEST CHARITY EVENT. THIS GATHERING CELEBRATED OUR COMMUNITY'S SUPPORT AND ACKNOWLEDGED THE CONTRIBUTIONS OF CONTRACTORS, NEIGHBOURS, AND CULTURAL ADVOCATES. THIS OCCASION FURTHERED OUR COMMITMENT TO FOSTERING CAMARADERIE AND PRESERVING REGIONAL TRADITIONS.EDUCATIONAL AND ARTISTIC COLLABORATIONSGOTHIC ART AND MINING MUSEUM COLLABORATION: IN PARTNERSHIP WITH THE LEOGANG MUSEUM OF GOTHIC ART & MINING, WE LENT A GOTHIC PAINTING FROM BLUHNBACH'S CHAPEL COLLECTION. THIS COLLABORATION SUPPORTS THE MUSEUM'S MISSION TO PRESERVE AND PROMOTE EUROPEAN GOTHIC ART AND MINING HISTORY, SHARING OUR CULTURAL ASSETS WITH A WIDER AUDIENCE AND ENRICHING THE MUSEUM'S OFFERINGS.CLASSICAL MUSIC RETREATS AND RESIDENCIES: CONTINUING OUR TRADITION OF ARTS SUPPORT, BLUHNBACH CASTLE SERVED AS A RETREAT FOR MUSICIANS AND ARTISTS. BY OFFERING RESIDENCY SPACES, WE CONTRIBUTED TO THE PROFESSIONAL GROWTH OF ARTISTS AND CULTURAL ENRICHMENT, WITH RESIDENTS SHARING THEIR SKILLS IN MASTERCLASSES FOR LOCAL STUDENTS.ONGOING DEVELOPMENT OF BLUHNBACH CASTLE HISTORY BOOKWORK CONTINUES ON A COMPREHENSIVE BOOK DOCUMENTING THE RICH HISTORY OF BLUHNBACH CASTLE. THIS PROJECT WILL HIGHLIGHT BOTH THE ARCHITECTURAL EVOLUTION OF THE CASTLE, AND THE LIVES OF PROMINENT FIGURES ASSOCIATED WITH IT, SUCH AS THE ARCHBISHOPS OF SALZBURG AND ARCHDUKE FRANZ FERDINAND. WHILE STILL IN PROGRESS, THE BOOK AIMS TO PROVIDE AN IN-DEPTH PERSPECTIVE ON THE CASTLE'S HISTORICAL AND CULTURAL SIGNIFICANCE.THIS YEAR'S ACTIVITIES EXEMPLIFY THE FREDERICK R. KOCH FOUNDATION OF AUSTRIA'S DEDICATION TO PRESERVING BLUHNBACH CASTLE'S LEGACY, ENHANCING CULTURAL HERITAGE, AND FOSTERING AN ENVIRONMENT WHERE HISTORICAL PRESERVATION AND EDUCATION FLOURISH. WE ARE COMMITTED TO UPHOLDING THESE VALUES, ENSURING THAT BLUHNBACH CASTLE REMAINS A BEACON OF CULTURAL AND EDUCATIONAL SIGNIFICANCE FOR FUTURE GENERATIONS. |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | GENERAL AND ADMINISTRATIVE LEGAL COUNSEL | CategoryTxt |
| Legal Fees | $21,407 | LegalFeesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $21,407 | 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 | $9,211 | 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 | $35,264 | $0 | $0 | $35,264 |
| MAINTENANCE | $388,293 | $0 | $0 | $388,293 |
| OFFICE AND OTHER EXPENSES | $153,495 | $0 | $0 | $153,495 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PASSIVE PROPERTY INCOME | Desc |
| Revenue And Expenses Per Books | $788 | RevenueAndExpensesPerBooksAmt |
| Net Investment Income | $788 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $788 | AdjustedNetIncomeAmt |
Other Liabilities Schedule OtherLiabilitiesSchedule
Other Liabilities Detail OtherLiabilitiesDetail (2 entries)
| DescDesc | BOY Book ValueBOYBookValueAmt | EOY Book ValueEOYBookValueAmt |
|---|---|---|
| PAYABLE TO THE FRK FOUNDATION | $911,792 | $911,792 |
| PAYABLE TO THE ESTATE OF FREDERICK R KOCH | $294,197 | $544,197 |