Form990-PF
Click to see list of attachments

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
bulletDo not enter social security numbers on this form as it may be made public.
bulletGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0052
2018
Open to Public Inspection
For calendar year 2018, or tax year beginning 01-01-2018 , and ending 12-31-2018
Name of foundation
Kalliopeia Foundation
 
Number and street (or P.O. box number if mail is not delivered to street address)PO Box 151020
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
San Rafael, CA94915
A Employer identification number

94-3270387
B Telephone number (see instructions)

(415) 482-1043
C bullet
G Check all that apply:

D 1. Foreign organizations, check here............. bullet
2. Foreign organizations meeting the 85%
test, check here and attach computation ... bullet
E bullet
H Check type of organization:
F bullet
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)bullet$103,749,324J Accounting method:
 
(Part I, column (d) must be on cash basis.)
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule) 10,503,500
2 Check bullet.............
3 Interest on savings and temporary cash investments 2,688 2,688  
4 Dividends and interest from securities... 1,490,579 1,490,579  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 2,269,108
b Gross sales price for all assets on line 6a 43,106,726
7 Capital gain net income (from Part IV, line 2)... 3,238,648
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule)....... Click to see attachment 55,258 164,069  
12 Total. Add lines 1 through 11........ 14,321,133 4,895,984  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 23,333     23,333
14 Other employee salaries and wages...... 1,844,193     1,844,193
15 Pension plans, employee benefits....... 582,168     367,750
16a Legal fees (attach schedule)......... Click to see attachment 43,382     42,440
b Accounting fees (attach schedule)....... Click to see attachment 39,420 19,710   20,254
c Other professional fees (attach schedule).... Click to see attachment 557,195 456,400   95,921
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment 19,590 17,125   2,218
19 Depreciation (attach schedule) and depletion... Click to see attachment 83,807    
20 Occupancy.............. 154,084     153,093
21 Travel, conferences, and meetings....... 68,136     66,534
22 Printing and publications.......... 7,071     7,071
23 Other expenses (attach schedule)....... Click to see list of attachments 1,118,215 8,763   1,039,082
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 4,540,594 501,998   3,661,889
25 Contributions, gifts, grants paid....... 6,979,400 6,189,400
26 Total expenses and disbursements. Add lines 24 and 25 11,519,994 501,998   9,851,289
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 2,801,139
b Net investment income (if negative, enter -0-) 4,393,986
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2018)
Form 990-PF (2018)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.) 		Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing............. 2,386,256 3,082,184 3,082,184
2 Savings and temporary cash investments......... 11,802,077 14,344,888 14,344,888
3 Accounts receivable bullet  
Less: allowance for doubtful accounts bullet        
4 Pledges receivable bullet  
Less: allowance for doubtful accounts bullet        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) bullet  
Less: allowance for doubtful accounts bullet        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges.......... 69,652 24,138 24,138
10a Investments—U.S. and state government obligations (attach schedule) 14,489,110 Click to see attachment12,987,852 12,987,852
b Investments—corporate stock (attach schedule)....... 40,509,011 Click to see attachment34,601,679 34,601,679
c Investments—corporate bonds (attach schedule)....... 7,663,729 Click to see attachment5,864,930 5,864,930
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 16,420,261 Click to see attachment15,512,089 15,512,089
14 Land, buildings, and equipment: basis bullet3,301,218
Less: accumulated depreciation (attach schedule) bullet709,451 2,589,769 Click to see attachment2,591,767 2,591,767
15 Other assets (describe bullet) Click to see attachment10,373,525 Click to see attachment14,739,797 Click to see attachment14,739,797
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 106,303,390 103,749,324 103,749,324
Liabilities 17 Accounts payable and accrued expenses.......... 341,615 329,327
18 Grants payable................. 90,000 880,000
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe bullet) Click to see attachment388,334 Click to see attachment317,979
23 Total liabilities (add lines 17 through 22)......... 819,949 1,527,306
Net Assets or Fund Balances Foundations that follow SFAS 117, check here bullet
and complete lines 24 through 26 and lines 30 and 31.
24 Unrestricted.................. 105,483,441 102,222,018
25 Temporarily restricted...............    
26 Permanently restricted...............    
Foundations that do not follow SFAS 117, check here bullet
and complete lines 27 through 31.
27 Capital stock, trust principal, or current funds........    
28 Paid-in or capital surplus, or land, bldg., and equipment fund    
29 Retained earnings, accumulated income, endowment, or other funds    
30 Total net assets or fund balances (see instructions)..... 105,483,441 102,222,018
31 Total liabilities and net assets/fund balances (see instructions). 106,303,390 103,749,324
Part III
Analysis of Changes in Net Assets or Fund Balances
1
Total net assets or fund balances at beginning of year—Part II, column (a), line 30 (must agree with end-of-year figure reported on prior year’s return) ...............
1
105,483,441
2
Enter amount from Part I, line 27a .....................
2
2,801,139
3
Other increases not included in line 2 (itemize) bullet
3
 
4
Add lines 1, 2, and 3 ..........................
4
108,284,580
5
Decreases not included in line 2 (itemize) bulletClick to see attachment
5
6,062,562
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 30 .
6
102,222,018
Form 990-PF (2018)
Form 990-PF (2018)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.)		 (b)
How acquired
P—Purchase
D—Donation 		(c)
Date acquired
(mo., day, yr.) 		(d)
Date sold
(mo., day, yr.)
1 a Sales of Publicly Traded Securities P 2000-01-01 2018-12-31
b Capital Gain Distributions P 2012-12-12 2018-12-12
c Sales of Donated Securities P 2018-12-12 2018-12-12
d 1231 Gain from Investment Psp P 2018-12-12 2018-12-12
e
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a 32,701,379   30,558,429 2,142,950
b 251,591     251,591
c 10,150,321   9,309,649 840,672
d 3,435     3,435
e
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l)
Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i)
F.M.V. as of 12/31/69 		(j)
Adjusted basis
as of 12/31/69 		(k)
Excess of col. (i)
over col. (j), if any
a       2,142,950
b       251,591
c       840,672
d       3,435
e
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2 3,238,648
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 ................... 		Bracket 3 844,107
Part V
Qualification Under Section 4940(e) for Reduced Tax on Net Investment Income
(For optional use by domestic private foundations subject to the section 4940(a) tax on net investment income.)

If section 4940(d)(2) applies, leave this part blank.
Was the foundation liable for the section 4942 tax on the distributable amount of any year in the base period?
If "Yes," the foundation does not qualify under section 4940(e). Do not complete this part.
1 Enter the appropriate amount in each column for each year; see instructions before making any entries.
(a)
Base period years Calendar
year (or tax year beginning in) 		(b)
Adjusted qualifying distributions 		(c)
Net value of noncharitable-use assets 		(d)
Distribution ratio
(col. (b) divided by col. (c))
2017 9,968,332 79,241,425 0.12580
2016 9,146,082 70,874,083 0.12905
2015 9,779,788 72,396,679 0.13509
2014 9,333,218 67,631,677 0.13800
2013 10,961,047 67,694,988 0.16192
2
Total of line 1, column (d) .....................
2
0.689849
3
Average distribution ratio for the 5-year base period—divide the total on line 2 by 5.0, or by the number of years the foundation has been in existence if less than 5 years ......
3
0.137970
4
Enter the net value of noncharitable-use assets for 2018 from Part X, line 5......
4
87,219,540
5
Multiply line 4 by line 3......................
5
12,033,680
6
Enter 1% of net investment income (1% of Part I, line 27b)...........
6
43,940
7
Add lines 5 and 6........................
7
12,077,620
8
Enter qualifying distributions from Part XII, line 4,.............
8
12,623,905
If line 8 is equal to or greater than line 7, check the box in Part VI, line 1b, and complete that part using a 1% tax rate. See the Part VI instructions.
Form 990-PF (2018)
Form 990-PF (2018)
Page 4
Part VI
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)
1a Exempt operating foundations described in section 4940(d)(2), check here Bullet and enter “N/A" on line 1. Bracket includes lines 1a and 1b
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions)
b Domestic foundations that meet the section 4940(e) requirements in Part V, check 1 43,940
hereBulletand enter 1% of Part I, line 27b...................
c All other domestic foundations enter 2% of line 27b. Exempt foreign organizations enter 4% of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2  
3 Add lines 1 and 2........................... 3 43,940
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4  
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 43,940
6 Credits/Payments:
a 2018 estimated tax payments and 2017 overpayment credited to 2018 6a 87,033
b Exempt foreign organizations—tax withheld at source...... 6b
c Tax paid with application for extension of time to file (Form 8868)... 6c 18,000
d Backup withholding erroneously withheld ........... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7 105,033
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. Click to see attachment 8 117
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......Bullet 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10 60,976
11 Enter the amount of line 10 to be: Credited to 2019 estimated taxBullet60,976 RefundedBullet 11  
Part VII-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? (see Instructions
for definition).................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. bullet$   (2) On foundation managers.bullet$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.bullet$  
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?........
4a
Yes
 
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
Yes
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
  • By language in the governing instrument, or
  • By state legislation that effectively amends the governing instrument so that no mandatory directions
    • that conflict with the state law remain in the governing instrument?................
    6
    Yes
     
    7
    Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
    and Part XV..................................
    7
    Yes
     
    8a
    Enter the states to which the foundation reports or with which it is registered (see instructions)
    bulletCA
    b
    If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
    General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
    8b
    Yes
     
    9
    Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
    or 4942(j)(5) for calendar year 2018 or the taxable year beginning in 2018? See the instructions for Part XIV.
    If "Yes," complete Part XIV .............................
    9
     
    No
    10
    Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
    and addresses. ...............................
    10
     
    No
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 5
    Part VII-A
    Statements Regarding Activities (continued)
    11
    At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
    meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............
    11
     
    No
    12
    Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
    advisory privileges? If "Yes," attach statement. See instructions.................
    12
    Yes
     
    13
    Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
    13
    Yes
     
    Website addressbulletwww.kalliopeia.org
    14
    The books are in care ofbulletGreg Hagerman Telephone no.bullet (415) 482-1043

    Located atbulletPO Box 151020San RafaelCA ZIP+4bullet94915
    15
    Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........bullet
    and enter the amount of tax-exempt interest received or accrued during the year ........bullet
    15
     
    16 At any time during calendar year 2018, did the foundation have an interest in or a signature or other authority over YesNo
    a bank, securities, or other financial account in a foreign country? .................
    16   No
    See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
    country bullet  
    Part VII-B
    Statements Regarding Activities for Which Form 4720 May Be Required
    File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
    Yes
    No
    1a
    During the year did the foundation (either directly or indirectly):
    (1) Engage in the sale or exchange, or leasing of property with a disqualified person?
    (2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
    a disqualified person?......................
    (3) Furnish goods, services, or facilities to (or accept them from) a disqualified person?
    (4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person?
    (5) Transfer any income or assets to a disqualified person (or make any of either available
    for the benefit or use of a disqualified person)?...............
    (6) Agree to pay money or property to a government official? (Exception. Check "No"
    if the foundation agreed to make a grant to or to employ the official for a period
    after termination of government service, if terminating within 90 days.).......
    b
    If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
    section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ........
    1b
     
    No
    ........bullet
    c
    Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
    that were not corrected before the first day of the tax year beginning in 2018?.............
    1c
     
    No
    2
    Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
    operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
    a
    At the end of tax year 2018, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2018?.............
    If "Yes," list the years bullet20, 20, 20, 20
    b
    Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
    (relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
    to all years listed, answer "No" and attach statement—see instructions.) ..............
    2b
     
    No
    c
    If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
    bullet20, 20, 20, 20
    3a
    Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
    any time during the year?......................
    b
    If "Yes," did it have excess business holdings in 2018 as a result of (1) any purchase by the foundation
    or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
    by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
    the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
    if the foundation had excess business holdings in 2018.)..................
    3b
     
    No
    4a
    Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
    4a
     
    No
    b
    Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
    charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2018?
    4b
     
    No
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 6
    Part VII-B
    Statements Regarding Activities for Which Form 4720 May Be Required (continued)
    5a
    During the year did the foundation pay or incur any amount to:
    Yes
    No
    (1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))?
    (2) Influence the outcome of any specific public election (see section 4955); or to carry
    on, directly or indirectly, any voter registration drive?.............
    (3) Provide a grant to an individual for travel, study, or other similar purposes?
    (4) Provide a grant to an organization other than a charitable, etc., organization described
    in section 4945(d)(4)(A)? See instructions................
    (5) Provide for any purpose other than religious, charitable, scientific, literary, or
    educational purposes, or for the prevention of cruelty to children or animals?.....
    b
    If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
    Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ......
    5b
     
    No
    .........bullet
    c
    If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
    tax because it maintained expenditure responsibility for the grant?..........
    If "Yes," attach the statement required by Regulations section 53.4945–5(d). Click to see attachment
    6a
    Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
    a personal benefit contract?.....................
    b
    Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....
    6b
     
    No
    If "Yes" to 6b, file Form 8870.
    7a
    At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
    b
    If yes, did the foundation receive any proceeds or have any net income attributable to the transaction? ....
    7b
     
    No
    8
    Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
    excess parachute payment during the year? .................
    Part VIII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors
    1 List all officers, directors, trustees, foundation managers and their compensation. See instructions
    (a) Name and address (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation
     (If not paid, enter
    -0-)     		(d) Contributions to employee benefit plans and deferred compensation (e) Expense account,
    other allowances
    L Kleger Director
    3.00     		10,000    
    PO Box 151020
    San Rafael,CA94915
    T Sargent Treasurer
    3.00     		0    
    PO Box 151020
    San Rafael,CA94915
    S Manu Director
    1.00     		3,333    
    PO Box 151020
    San Rafael,CA94915
    D Weeren Secretary
    3.00     		10,000    
    PO Box 151020
    San Rafael,CA94915
    M Horn President
    3.00     		0    
    PO Box 151020
    San Rafael,CA94915
    2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
    (a) Name and address of each employee paid more than $50,000 (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation (d) Contributions to
    employee benefit
    plans and deferred
    compensation     		(e) Expense account,
    other allowances
    Cleary Vaughan-Lee Dir. GOP
    35.00     		130,000 7,942  
    PO Box 151020
    San Rafael,CA94915
    Emmanuel Vaughan-Lee Dir. SE
    35.00     		155,000 31,567  
    PO Box 151020
    San Rafael,CA94915
    Zoe Fuller-Rowell Exec Dir
    35.00     		165,000 25,130  
    PO Box 151020
    San Rafael,CA94915
    Sohrob Nabatian Prgm Officer
    35.00     		123,931 36,471  
    PO Box 151020
    San Rafael,CA94915
    Destin Block Comm Mgr
    35.00     		126,667 25,193  
    PO Box 151020
    San Rafael,CA94915
    Total number of other employees paid over $50,000...................bullet 12
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 7
    Part VIII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors (continued)
    3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
    (a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
    Walden Asset Management Investment Advisors 134,857
    One Beacon Street 33rd Floor
    Boston,MA02108
    In the Loft Studios Website Development 82,530
    PO Box 29294
    Bellingham,WA98228
    Adam Loften Project Manager 159,140
    804 Arden Way
    Petaluma,CA94952
    Tiedemann Wealth Management Investment Advisors 99,534
    520 Madison Avenue 26th Floor
    New York,NY10002
    1919 Investment Counsel Investment Advisors 99,688
    600 Vine Street Suite 2000
    Cincinnati,OH45202
    Total number of others receiving over $50,000 for professional services.............bullet2
    Part IX-A
    Summary of Direct Charitable Activities
    List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
    1 Global Oneness Project, a subsidiary of Kalliopeia, is a limited liability company that produces and offers free multicultural stories and accompanying lesson plans for high school and college classrooms. The collection of films, photo essays, and articles explore cultural, social, and environmental issues with a humanistic lens GOP was the sole member and manager of the subsidiary Elemental the Film (ETF). ETF was a limited liability company that held the ownership and rights to the GOP documentary film production Elemental. 985,557
    2 Spiritual Ecology, a subsidiary of Kalliopeia, is a limited liability company that offers programming and resources in support of building the field of spiritual ecology. Current work includes Emergence Magazine a free online publication exploring the connections between ecology, culture, and spirituality; and previous work included the Spiritual Ecology Fellowship a nine-month program of learning, mentorship, and project development for emerging young leaders. 1,067,017
    3  
    4  
    Part IX-B
    Summary of Program-Related Investments (see instructions)
    Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
    1 Low Income Investment Fund (LIIF) is a 501(c)3 that provides real estate backed loans to support community development in low income geographies. Approximately 97% of families supported by LIIF projects are low income and 59% are classified as very low income. LIIFs revolving loan fund has invested $1.08B into community projects serving nearly 2 million people. These investments span healthcare, early childhood education, K-12 education, affordable housing, and transit-oriented development. 2,000,000
    2 Oweesta is a Community Development Financial Institution (CDFI) Intermediary 501(c)3, and a subsidiary of First Nations Development Institute, based in Longmont, CO. Serving the entire United States, the organization provides Loans and Capitalization, as well as Training and Technical Assistance to other CDFIs, as well as three loan types (Capital Loans, First-In Loans and Native Fresh Food Loans) directly to Native Communities. The organization also performs research and policy advocacy, holds Native convenings, develops training curricula and expands the field through initiatives such as the Native Access to Capital Program launched in 2015. 502,096
    All other program-related investments. See instructions.
    3 Click to see attachment 245,981
    Total. Add lines 1 through 3.........................bullet2,748,077
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 8
    Part X
    Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations,see instructions.)
    1
    Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
    purposes:
    a
    Average monthly fair market value of securities...................
    1a
    73,298,149
    b
    Average of monthly cash balances.......................
    1b
    8,879,659
    c
    Fair market value of all other assets (see instructions)................
    1c
    6,369,948
    d
    Total (add lines 1a, b, and c).........................
    1d
    88,547,756
    e
    Reduction claimed for blockage or other factors reported on lines 1a and
    1c (attach detailed explanation) .............
    1e
    0
    2
    Acquisition indebtedness applicable to line 1 assets..................
    2
     
    3
    Subtract line 2 from line 1d.........................
    3
    88,547,756
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
    1,328,216
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
    87,219,540
    6
    Minimum investment return. Enter 5% of line 5..................
    6
    4,360,977
    Part XI
    Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here bullet and do not complete this part.)
    1
    Minimum investment return from Part X, line 6....................
    1
    4,360,977
    2a
    Tax on investment income for 2018 from Part VI, line 5......
    2a
    43,940
    b
    Income tax for 2018. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    43,940
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    4,317,037
    4
    Recoveries of amounts treated as qualifying distributions................
    4
    1,144
    5
    Add lines 3 and 4............................
    5
    4,318,181
    6
    Deduction from distributable amount (see instructions).................
    6
     
    7
    Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XIII, line 1 ...
    7
    4,318,181
    Part XII
    Qualifying Distributions (see instructions)
    1
    Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
    a
    Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
    1a
    9,851,289
    b
    Program-related investments—total from Part IX-B..................
    1b
    2,748,077
    2
    Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
    purposes...............................
    2
    24,539
    3
    Amounts set aside for specific charitable projects that satisfy the:
    a
    Suitability test (prior IRS approval required)....................
    3a
     
    b
    Cash distribution test (attach the required schedule) .................
    3b
     
    4
    Qualifying distributions. Add lines 1a through 3b. Enter here and on Part V, line 8, and Part XIII, line 4
    4
    12,623,905
    5
    Foundations that qualify under section 4940(e) for the reduced rate of tax on net investment
    income. Enter 1% of Part I, line 27b. See instructions.................
    5
    43,940
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
    12,579,965
    Note: The amount on line 6 will be used in Part V, column (b), in subsequent years when calculating whether the foundation qualifies for
    the section 4940(e) reduction of tax in those years.
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 9
    Part XIII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2017     		(c)
    2017     		(d)
    2018
    1 Distributable amount for 2018 from Part XI, line 7 4,318,181
    2 Undistributed income, if any, as of the end of 2018:
    a Enter amount for 2017 only.......  
    b Total for prior years:20, 20, 20  
    3 Excess distributions carryover, if any, to 2018:
    a From 2013...... 7,633,260
    b From 2014...... 6,067,767
    c From 2015...... 6,275,329
    d From 2016...... 5,667,807
    e From 2017...... 6,223,058
    fTotal of lines 3a through e........ 31,867,221
    4Qualifying distributions for 2018 from Part
    XII, line 4: bullet$ 12,623,905
    a Applied to 2017, but not more than line 2a  
    b Applied to undistributed income of prior years
    (Election required—see instructions).....     		 
    c Treated as distributions out of corpus (Election
    required—see instructions)........     		0
    d Applied to 2018 distributable amount..... 4,318,181
    e Remaining amount distributed out of corpus 8,305,724
    5 Excess distributions carryover applied to 2018.    
    (If an amount appears in column (d), the
    same amount must be shown in column (a).)
    6Enter the net total of each column as
    indicated below:
    a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5 40,172,945
    b Prior years’ undistributed income. Subtract
    line 4b from line 2b ..........     		 
    c Enter the amount of prior years’ undistributed
    income for which a notice of deficiency has
    been issued, or on which the section 4942(a)
    tax has been previously assessed......     		 
    d Subtract line 6c from line 6b. Taxable amount
    —see instructions ...........     		 
    e Undistributed income for 2017. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		 
    f Undistributed income for 2018. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2019 ..........     		0
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (Election may
    be required - see instructions) .......     		 
    8 Excess distributions carryover from 2013 not
    applied on line 5 or line 7 (see instructions) ...     		7,633,260
    9Excess distributions carryover to 2019.
    Subtract lines 7 and 8 from line 6a ......     		32,539,685
    10 Analysis of line 9:
    a Excess from 2014.... 6,067,767
    b Excess from 2015.... 6,275,329
    c Excess from 2016.... 5,667,807
    d Excess from 2017.... 6,223,058
    e Excess from 2018.... 8,305,724
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 10
    Part XIV
    Private Operating Foundations (see instructions and Part VII-A, question 9)
    1a If the foundation has received a ruling or determination letter that it is a private operating
    foundation, and the ruling is effective for 2018, enter the date of the ruling....... bullet
     
    b Check box to indicate whether the organization is a private operating foundation described in section or
    2a Enter the lesser of the adjusted net
    income from Part I or the minimum
    investment return from Part X for each
    year listed ..........     		Tax year Prior 3 years (e) Total
    (a) 2018 (b) 2017 (c) 2016 (d) 2015
             
    b 85% of line 2a .........          
    c Qualifying distributions from Part XII,
    line 4 for each year listed .....     		         
    d Amounts included in line 2c not used directly
    for active conduct of exempt activities ..........     		         
    e Qualifying distributions made directly
    for active conduct of exempt activities.
    Subtract line 2d from line 2c ....     		         
    3 Complete 3a, b, or c for the
    alternative test relied upon:
    a “Assets" alternative test—enter:
    (1) Value of all assets ......          
    (2) Value of assets qualifying
    under section 4942(j)(3)(B)(i)    		          
    b “Endowment" alternative test— enter 2/3
    of minimum investment return shown in
    Part X, line 6 for each year listed...     		         
    c “Support" alternative test—enter:
    (1) Total support other than gross
    investment income (interest,
    dividends, rents, payments
    on securities loans (section
    512(a)(5)), or royalties) ....     		         
    (2) Support from general public
    and 5 or more exempt
    organizations as provided in
    section 4942(j)(3)(B)(iii)....     		         
    (3) Largest amount of support
    from an exempt organization    		          
    (4) Gross investment income          
    Part XV
    Supplementary Information (Complete this part only if the foundation had $5,000 or more in
    assets at any time during the year—see instructions.)
    1Information Regarding Foundation Managers:
    aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
    before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
    bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
    ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
    2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
    Check here bullet
    aThe name, address, and telephone number or email address of the person to whom applications should be addressed:
    bThe form in which applications should be submitted and information and materials they should include:
    cAny submission deadlines:
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 11
    Part XV
    Supplementary Information (continued)
    3 Grants and Contributions Paid During the Year or Approved for Future Payment
    Recipient If recipient is an individual,
    show any relationship to
    any foundation manager
    or substantial contributor
    		 Foundation
    status of
    recipient     		Purpose of grant or
    contribution     		Amount
    Name and address (home or business)
    aPaid during the year
    See Grant Statement
    See Grant Statement
    See Grant Statement,CA94915     		  PC See Grant Statement 6,189,400
    Total .................................bullet 3a 6,189,400
    bApproved for future payment
    See Grant Statement
    See Grant Statement
    See Grant Statement,CA94915     		None PC See Grant Statement 880,000
    Total .................................bullet 3b 880,000
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 12
    Part XVI-A
    Analysis of Income-Producing Activities
    Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
    Related or exempt
    function income
    (See instructions.)
    1Program service revenue: (a)
    Business code     		(b)
    Amount     		(c)
    Exclusion code     		(d)
    Amount
    aGlobal Oneness Project         36,776
    b
    c
    d
    e
    f
    gFees and contracts from government agencies          
    2 Membership dues and assessments....          
    3 Interest on savings and temporary cash
    investments ...........     		    14 2,688  
    4 Dividends and interest from securities....     14 1,490,579  
    5 Net rental income or (loss) from real estate:
    aDebt-financed property......          
    bNot debt-financed property.....          
    6 Net rental income or (loss) from personal property          
    7 Other investment income.....          
    8 Gain or (loss) from sales of assets other than
    inventory ............     		900099 3,435 18 2,265,673  
    9 Net income or (loss) from special events:          
    10 Gross profit or (loss) from sales of inventory          
    11 Other revenue:
    aMission Related Int     		    14 155,874  
    bOther Revenue         14,050
    cPartnership Income 900099 -115,966 14 -80,188  
    dProvision For Federal Tax         26,712
    eRental Income     16 18,000  
    12 Subtotal. Add columns (b), (d), and (e).. -112,531 3,852,626 77,538
    13Total. Add line 12, columns (b), (d), and (e)..................
    13
    3,817,633
    (See worksheet in line 13 instructions to verify calculations.)
    Part XVI-B
    Relationship of Activities to the Accomplishment of Exempt Purposes
    Line No.
    DownArrow     		Explain below how each activity for which income is reported in column (e) of Part XVI-A contributed importantly to
    the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
    instructions.)
    1a Program Service Revenue - Global Oneness Project is a limited liability company that produces and offers free multicultural stories and accompanying lesson plans for high school and college classrooms. The collection of films, photo essays, and articles explore cultural, social, and environmental issues with a humanistic lens.
    11b Other Revenue- Year end accounting adjustment for bad debt expense of $12,906 and return of unused grant funds of $363 and a refund for overpayment of health insurance of $781.
    11d Provision For Federal Tax- Adjustment for excise tax provision on the Foundations annual audit.
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 13
    Part XVII
    Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
    1
    Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
    Yes
    No
    a
    Transfers from the reporting foundation to a noncharitable exempt organization of:
    (1) Cash...................................
    1a(1)
     
    No
    (2) Other assets.................................
    1a(2)
     
    No
    b
    Other transactions:
    (1) Sales of assets to a noncharitable exempt organization....................
    1b(1)
     
    No
    (2) Purchases of assets from a noncharitable exempt organization..................
    1b(2)
     
    No
    (3) Rental of facilities, equipment, or other assets.......................
    1b(3)
     
    No
    (4) Reimbursement arrangements...........................
    1b(4)
     
    No
    (5) Loans or loan guarantees.............................
    1b(5)
     
    No
    (6) Performance of services or membership or fundraising solicitations................
    1b(6)
     
    No
    c
    Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
    1c
     
    No
    d
    If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
    of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
    in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.

    (a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
    2a
    Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
    described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........
    b
    If "Yes," complete the following schedule.

    (a) Name of organization (b) Type of organization (c) Description of relationship
    Sign Here
    Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
    Bullet Bullet
    May the IRS discuss this return
    with the preparer shown below
    (see instr.)?
    Signature of officer or trustee Date Title
    Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date PTIN
    Firm's name SmallBullet
    		 Firm's EIN SmallBullet
    Firm's address SmallBullet


    		 Phone no.
    Form 990-PF (2018)
    Additional Data


    Software ID: 18007218
    Software Version: 2018v3.1


    Form 990PF - Special Condition Description:
    Special Condition Description
    Schedule B
    (Form 990, 990-EZ,
    or 990-PF)
    Department of the Treasury
    Internal Revenue Service
    Schedule of Contributors

    Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
    Arrow Bullet Go to www.irs.gov/Form990 for the latest information.
    OMB No. 1545-0047
    2018
    Name of the organization
    Kalliopeia Foundation
     
    Employer identification number

    94-3270387
    Organization type (check one):
    Filers of:
    Section:
    Form 990 or 990-EZ






    Form 990-PF




    Check if your organization is covered by the General Rule or a Special Rule.  
    Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
    General Rule
    Special Rules
    ......... Arrow Bullet $  
    Caution. An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
    990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its
    Form 990-EZ or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
    990-EZ, or 990-PF).
    For Paperwork Reduction Act Notice, see the Instructions
    for Form 990, 990-EZ, or 990-PF.
    Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2018)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2018) Page 2
    Name of organization
    Kalliopeia Foundation
          		Employer identification number
    94-3270387
    Part I
    Contributors (See instructions). Use duplicate copies of Part I if additional space is needed.
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    1
    B Sargent  
    PO Box 151020
     
    San Rafael, CA94915

    		$ 10,500,000


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     
     

    		$  


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     
     

    		$  


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     
     

    		$  


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     
     

    		$  


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     
     

    		$  


    (Complete Part II for noncash contributions.)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2018)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2018)
    Page 3
    Name of organization
    Kalliopeia Foundation
          		Employer identification number

    94-3270387
    Part II
    Noncash Property (See instructions). Use duplicate copies of Part II if additional space is needed.
    (a)
    No. from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (See instructions)     		(d)
    Date received
    1
    		 428,719 shares of AllianzGI Global Water Fund (AWTIX)97,963.37 shares of Parnassus Core Equity Fund $ 10,279,188  
    (a)
    No. from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (See instructions)     		(d)
    Date received
     
    		$    
    (a)
    No. from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (See instructions)     		(d)
    Date received
     
    		$    
    (a)
    No. from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (See instructions)     		(d)
    Date received
     
    		$    
    (a)
    No. from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (See instructions)     		(d)
    Date received
     
    		$    
    (a)
    No. from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (See instructions)     		(d)
    Date received
     
    		$    
    Schedule B (Form 990, 990-EZ, or 990-PF) (2018)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2018)
    Page 4
    Name of organization
    Kalliopeia Foundation
          		Employer identification number

    94-3270387
    Part III
    Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
    Use duplicate copies of Part III if additional space is needed.
    (a)
    No. from Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a)
    No. from Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a)
    No. from Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a)
    No. from Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    Schedule B (Form 990, 990-EZ, or 990-PF) (2018)

    Additional Data


    Software ID: 18007218
    Software Version: 2018v3.1

    TY 2018 AccountingFeesSchedule
    Name:
    Kalliopeia Foundation
    EIN:
    94-3270387
    Software ID:
    18007218
    Software Version:
    2018v3.1
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Audit, Bookkeeping & Tax Preparation 39,420 19,710 0 20,254

    TY 2018 AllOthProgRltdInvestmentsSch
    Name:
    Kalliopeia Foundation
    EIN:
    94-3270387
    Software ID:
    18007218
    Software Version:
    2018v3.1
    Category Amount
    Thunder Valley CDC is a Lakota-run grassroots Community Development Corporation 501(c)3 that is building a community as a catalyst to create systemic change on the Pine Ridge Reservation in South Dakota. Thunder Valleys Housing and Home Ownership program provides homeownership training for buyers to finance and purchase their own homes. The initiative involves the organization directing the building of homes, including use of the local labor force, as part of a community complex. 245,981

    Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

    TY 2018 DepreciationSchedule
    Name:
    Kalliopeia Foundation
    EIN:
    94-3270387
    Software ID:
    18007218
    Software Version:
    2018v3.1
    Description of Property Date Acquired Cost or Other Basis Prior Years' Depreciation Computation Method Rate /
    Life (# of years)    		 Current Year's Depreciation Expense Net Investment Income Adjusted Net Income Cost of Goods Sold Not Included
    Buildings 2012-12-12 1,975,861 477,764 SL 39.0000 53,514      
    Furniture & Equipment 2012-12-12 29,095 11,726 SL 7.0000 4,156      
    Buildings 2018 2018-12-12 40,811   SL 39.0000 25,069      
    Machinery & Equip 2018 2018-12-12 35,624   SL 3.0000 990      
    Furniture 2018 2018-12-12 6,519   SL 7.0000 78      

    Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

    TY 2018 ExpenditureResponsibilityStmt
    Name:
    Kalliopeia Foundation
    EIN:
    94-3270387
    Software ID:
    18007218
    Software Version:
    2018v3.1
    Grantee's Name Grantee's Address Grant Date Grant Amount Grant Purpose Amount Expended By Grantee Any Diversion By Grantee? Dates of Reports By Grantee Date of Verification Results of Verification
    Kate R Weiner dba Loam Magazine PO BOX 64
    Boulder,CO80304     		2018-09-19 40,000 Grant for Reawakening Resilience Issue & Events 9,963 No 3/03/2019 2019-03-03 To the knowledge of the grantor, no funds have been diverted to any activity other than the activity for which the grant was originally made.
    Moana Dreams LLC 42 Wainaku Street 101
    Hilo,HI96720     		2018-12-12 50,000 Grant for Haumea Collective   No 3/01/2019 2019-03-01 To the knowledge of the grantor, no funds have been diverted to any activity other than the activity for which the grant was originally made.
    Thomas Berry Foundation 29 Spoke Drive
    Woodbridge,CT06525     		2018-10-10 100,000 Grant for Outreach, Media and Website 23,250 No 4/01/2019 2019-04-01 To the knowledge of the grantor, no funds have been diverted to any activity other than the activity for which the grant was originally made.

    TY 2018 InvestmentsCorpBondsSchedule
    Name:
    Kalliopeia Foundation
    EIN:
    94-3270387
    Software ID:
    18007218
    Software Version:
    2018v3.1
    Name of Bond End of Year Book Value End of Year Fair Market Value
    See Investment Statement 5,864,930 5,864,930

    TY 2018 InvestmentsCorpStockSchedule
    Name:
    Kalliopeia Foundation
    EIN:
    94-3270387
    Software ID:
    18007218
    Software Version:
    2018v3.1
    Name of Stock End of Year Book Value End of Year Fair Market Value
    See Investment Statement 34,601,679 34,601,679

    TY 2018 InvestmentsGovtObligationsSch
    Name:
    Kalliopeia Foundation
    EIN:
    94-3270387
    Software ID:
    18007218
    Software Version:
    2018v3.1
    US Government Securities - End of Year Book Value:

    8,032,174
    US Government Securities - End of Year Fair Market Value:

    8,032,174
    State & Local Government Securities - End of Year Book Value:


    4,955,678
    State & Local Government Securities - End of Year Fair Market Value:


    4,955,678


    TY 2018 InvestmentsOtherSchedule2
    Name:
    Kalliopeia Foundation
    EIN:
    94-3270387
    Software ID:
    18007218
    Software Version:
    2018v3.1
    Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
    Monarch Community Fund, LLC FMV 1,653,381 1,653,381
    Accrued Interest FMV 150,799 150,799
    Ecosystem Integrity Fund III, LP FMV 469,564 469,564
    Ecotrust Forests II, LLC FMV 1,011,577 1,011,577
    Ecotrust Forests III, LLC FMV 67,064 67,064
    Elevar Equity III, LP FMV 678,004 678,004
    Forterra Communities Fund FMV 125,856 125,856
    Iroquois Valley Farms REIT, LLC FMV 500,174 500,174
    Rose Affordable Housing Fund, LP FMV 922,849 922,849
    Wastewater Opportunity Fund FMV 941,478 941,478
    Calvert Ultra Short Duration, 137,670 sh FMV 1,364,311 1,364,311
    Walden Equity Fund, 21,914 sh FMV 452,092 452,092
    Walden Asset Management Fund, 16,171 sh FMV 275,883 275,883
    Calvert Equity Fund Class, 26,698 sh FMV 1,293,299 1,293,299
    Parnassus Mid Cap Fund Instl, 6,316 sh FMV 182,533 182,533
    Parnassus Core Equty Instl, 33,359 sh FMV 1,302,660 1,302,660
    Calvert Short Duration, 16,439 sh FMV 258,755 258,755
    Community Capital Trust, 13,986 sh FMV 144,056 144,056
    Vanguard Short Term Treasury, 355,086 sh FMV 3,717,754 3,717,754

    TY 2018 LandEtcSchedule2
    Name:
    Kalliopeia Foundation
    EIN:
    94-3270387
    Software ID:
    18007218
    Software Version:
    2018v3.1
    Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
    Furniture and Fixtures 35,613 22,961 12,652 12,652
    Machinery and Equipment 207,328 160,972 46,356 46,356
    Buildings 2,016,673 525,518 1,491,155 1,491,155
    Land 1,041,604   1,041,604 1,041,604


    TY 2018 LegalFeesSchedule
    Name:
    Kalliopeia Foundation
    EIN:
    94-3270387
    Software ID:
    18007218
    Software Version:
    2018v3.1
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Legal Fees 43,382 0 0 42,440


    TY 2018 OtherAssetsSchedule
    Name:
    Kalliopeia Foundation
    EIN:
    94-3270387
    Software ID:
    18007218
    Software Version:
    2018v3.1
    Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
    Craft3 500,000 504,870 504,870
    Net Intangible Assets 41,619 41,156 41,156
    RSF Investment Fund 3,478,498 5,005,640 5,005,640
    Socially Responsible Investment-Calvert 6,333,854 6,440,053 6,440,053


    TY 2018 OtherExpensesSchedule
    Name:
    Kalliopeia Foundation
    EIN:
    94-3270387
    Software ID:
    18007218
    Software Version:
    2018v3.1
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Admin Services 6,000     6,000
    Admin Support Services 3,744     3,744
    Amortization 231      
    Board Support 50,648     50,663
    Computer Expenses 28,847     28,847
    Dues & Membership 8,489     5,518
    Financial Services Fee 8,763 8,763    
    Global Oneness Project Expenses 450,742     411,611
    Insurance 36,221     32,418
    Internet & Productivity Applications 25,029     25,029
    Licenses, Permits & Filings 298     318
    Office Supplies 17,931     16,909
    Postage & Delivery 4,335     4,272
    Research Materials 710     710
    Spiritual Ecology Program Expenses 447,703     437,053
    Staff Training 3,070     3,070
    Telephone/Internet 25,454     12,920


    TY 2018 OtherIncomeSchedule2
    Name:
    Kalliopeia Foundation
    EIN:
    94-3270387
    Software ID:
    18007218
    Software Version:
    2018v3.1
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    Global Oneness Project 36,776    
    Mission Related Int 155,874 155,874  
    Other Revenue 14,050    
    Partnership Income -196,154 -9,805  
    Provision For Federal Tax 26,712    
    Rental Income 18,000 18,000  


    TY 2018 OtherLiabilitiesSchedule
    Name:
    Kalliopeia Foundation
    EIN:
    94-3270387
    Software ID:
    18007218
    Software Version:
    2018v3.1
    Description Beginning of Year - Book Value End of Year - Book Value
    Deferred Excise Tax Liability 283,748 172,322
    Excise Tax Payable 104,586 2,300
    Pension Plan Payable   143,357


    TY 2018 OtherProfessionalFeesSchedule
    Name:
    Kalliopeia Foundation
    EIN:
    94-3270387
    Software ID:
    18007218
    Software Version:
    2018v3.1
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Admin Consulting 6,000 0 0 6,000
    Investment Advisory Fees 456,400 456,400 0 0
    Other Consulting 8,700 0 0 3,826
    Program Consultants 25,999 0 0 25,999
    Tech & Web Consulting 60,096 0 0 60,096


    TY 2018 TaxesSchedule
    Name:
    Kalliopeia Foundation
    EIN:
    94-3270387
    Software ID:
    18007218
    Software Version:
    2018v3.1
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Foreign Taxes on Dividends 17,125 17,125    
    Other State Taxes 2,465     2,218