Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
right arrowDo not enter social security numbers on this form as it may be made public.
right arrowGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2022
Open to Public Inspection
For calendar year 2022, or tax year beginning 01-01-2022 , and ending 12-31-2022
Name of foundation
Kalliopeia Foundation
 
Number and street (or P.O. box number if mail is not delivered to street address)PO Box 246
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
Inverness, CA94937
A Employer identification number

94-3270387
B Telephone number (see instructions)

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

D 1. Foreign organizations, check here............. right arrow
2. Foreign organizations meeting the 85%
test, check here and attach computation ... right arrow
E right arrow
H Check type of organization:
F right arrow
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)right arrow$228,488,345J 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) 135,244,891
2 Check right arrow.............
3 Interest on savings and temporary cash investments      
4 Dividends and interest from securities... 983,636 983,636  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 2,358,448
b Gross sales price for all assets on line 6a 44,280,975
7 Capital gain net income (from Part IV, line 2)... 12,309,113
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
List of Attached Documents:
// Content
491,319 359,102  
12 Total. Add lines 1 through 11........ 139,078,294 13,651,851  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 251,477     251,477
14 Other employee salaries and wages...... 1,020,601     1,020,601
15 Pension plans, employee benefits....... 341,634     330,190
16a Legal fees (attach schedule)......... Click to see attachment
List of Attached Documents:
// Content
42,711     42,012
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
53,170 26,585    
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
1,118,593 580,197   543,049
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
3,779     3,998
19 Depreciation (attach schedule) and depletion... Click to see attachment
List of Attached Documents:
// Content
116,920    
20 Occupancy.............. 346,402     320,649
21 Travel, conferences, and meetings....... 39,984     37,429
22 Printing and publications.......... 1,774     1,774
23 Other expenses (attach schedule)....... Click to see list of attachments
List of Attached Documents:
// Content
3,090,274 26,298   3,020,661
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 6,427,319 633,080   5,571,840
25 Contributions, gifts, grants paid....... 9,627,900 6,520,900
26 Total expenses and disbursements. Add lines 24 and 25 16,055,219 633,080   12,092,740
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 123,023,075
b Net investment income (if negative, enter -0-) 13,018,771
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2022)
Form 990-PF (2022)
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............. 3,705,780 4,171,727 4,171,727
2 Savings and temporary cash investments......... 3,210,013 3,856,436 3,856,436
3 Accounts receivable right arrow5,020
Less: allowance for doubtful accounts right arrow   598 5,020 5,020
4 Pledges receivable right arrow  
Less: allowance for doubtful accounts right arrow        
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) right arrow  
Less: allowance for doubtful accounts right arrow        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges.......... 23,316 18,832 18,832
10a Investments—U.S. and state government obligations (attach schedule) 5,375,625 Click to see attachment
List of Attached Documents:
// Content
4,022,156 		4,022,156
b Investments—corporate stock (attach schedule)....... 59,268,459 Click to see attachment
List of Attached Documents:
// Content
144,174,027 		144,174,027
c Investments—corporate bonds (attach schedule)....... 13,041,033 Click to see attachment
List of Attached Documents:
// Content
17,054,885 		17,054,885
11 Investments—land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 23,601,422 Click to see attachment
List of Attached Documents:
// Content
37,506,134 		37,506,134
14 Land, buildings, and equipment: basis right arrow7,332,626
Less: accumulated depreciation (attach schedule) right arrow836,762 5,809,553 Click to see attachment
List of Attached Documents:
// Content
6,495,864 		6,495,864
15 Other assets (describe right arrow) Click to see attachment
List of Attached Documents:
// Content
3,703,837 		Click to see attachment
List of Attached Documents:
// Content
11,183,264 		Click to see attachment
List of Attached Documents:
// Content
11,183,264
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 117,739,636 228,488,345 228,488,345
Liabilities 17 Accounts payable and accrued expenses.......... 427,779 385,849
18 Grants payable................. 966,500 4,088,500
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 right arrow) Click to see attachment
List of Attached Documents:
// Content
483,999 		Click to see attachment
List of Attached Documents:
// Content
420,965
23 Total liabilities (add lines 17 through 22)......... 1,878,278 4,895,314
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here right arrow
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions........... 115,861,358 223,593,031
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here right arrow
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........    
27 Paid-in or capital surplus, or land, bldg., and equipment fund    
28 Retained earnings, accumulated income, endowment, or other funds    
29 Total net assets or fund balances (see instructions)..... 115,861,358 223,593,031
30 Total liabilities and net assets/fund balances (see instructions). 117,739,636 228,488,345
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 29 (must agree with end-of-year figure reported on prior year’s return) ...............
1
115,861,358
2
Enter amount from Part I, line 27a .....................
2
123,023,075
3
Other increases not included in line 2 (itemize) right arrow
3
 
4
Add lines 1, 2, and 3 ..........................
4
238,884,433
5
Decreases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
5
15,291,402
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
223,593,031
Form 990-PF (2022)
Form 990-PF (2022)
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 2022-12-31
b Capital Gain Distributions P 2000-01-01 2022-12-31
c Gain from Investment Psp P 2000-01-01 2022-12-31
d Asset Disposal P 2000-01-01 2022-12-31
e Capital Gain From Partnerships - UBIT P 2000-01-01 2022-12-31
Cap Gains fr Psps- Reported on 990-T P 2000-01-01 2022-12-31
(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 42,898,848   31,902,348 10,996,500
b 25,873     25,873
c 1,292,847     1,292,847
d     6,107 -6,107
e 63,407     63,407
    63,407 -63,407
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       10,996,500
b       25,873
c       1,292,847
d       -6,107
e       63,407
      -63,407
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 12,309,113
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  
Form 990-PF (2022)
Form 990-PF (2022)
Page 4
Part V
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 right arrow and enter “N/A" on line 1. Bracket for line 1a
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions) 1 180,961
b All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) 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........................... 3 180,961
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- ..... 5 180,961
6 Credits/Payments:
a 2022 estimated tax payments and 2021 overpayment credited to 2022 6a 99,103
b Exempt foreign organizations—tax withheld at source...... 6b  
c Tax paid with application for extension of time to file (Form 8868)... 6c 80,000
d Backup withholding erroneously withheld ........... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7 179,103
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2221 is attached. Click to see attachment
List of Attached Documents:
// Content
8  
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9 1,858
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10  
11 Enter the amount of line 10 to be: Credited to 2023 estimated taxright arrow0 Refundedright arrow 11  
Part VI-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 the instructions
for the 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. right arrow$   (2) On foundation managers.right arrow$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$  
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:
round bullet By language in the governing instrument, or
round bullet 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 XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
right arrowCA
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 2022 or the taxable year beginning in 2022? See the instructions for Part XIII.
If "Yes," complete Part XIII .............................
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 (2022)
Form 990-PF (2022)
Page 5
Part VI-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 addressright arrowwww.kalliopeia.org
14
The books are in care ofright arrowGreg Hagerman Telephone no.right arrow (415) 482-1043

Located atright arrowPO Box 246InvernessCA ZIP+4right arrow94937
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........right arrow
and enter the amount of tax-exempt interest received or accrued during the year ........right arrow
15
 
16 At any time during calendar year 2022, 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 right arrow
Part VI-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? ...........
1a(1)
 
No
(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
a disqualified person? ..............................
1a(2)
 
No
(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........
1a(3)
Yes
 
(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
1a(4)
Yes
 
(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)? ......................
1a(5)
 
No
(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.) ...............
1a(6)
 
No
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
c
Organizations relying on a current notice regarding disaster assistance check here ........right arrow
d
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 2022? .............
1d
 
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 2022, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2022?....................
2a
 
No
If "Yes," list the years right arrow20, 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
 
 
c
If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
right arrow20, 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? ..............................
3a
 
No
b
If "Yes," did it have excess business holdings in 2022 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 2022.) .....................
3b
 
 
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 2022? ..
4b
 
No
Form 990-PF (2022)
Form 990-PF (2022)
Page 6
Part VI-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))? ..........
5a(1)
 
No
(2) Influence the outcome of any specific public election (see section 4955); or to carry
on, directly or indirectly, any voter registration drive? ....................
5a(2)
 
No
(3) Provide a grant to an individual for travel, study, or other similar purposes? .............
5a(3)
 
No
(4) Provide a grant to an organization other than a charitable, etc., organization described
in section 4945(d)(4)(A)? See instructions ........................
5a(4)
Yes
 
(5) Provide for any purpose other than religious, charitable, scientific, literary, or
educational purposes, or for the prevention of cruelty to children or animals? .............
5a(5)
 
No
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
c
Organizations relying on a current notice regarding disaster assistance check .........right arrow
d
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? .................
5d
Yes
 
If "Yes," attach the statement required by Regulations section 53.4945–5(d). Click to see attachment
List of Attached Documents:
// Content
6a
Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
a personal benefit contract? .............................
6a
 
No
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?
7a
 
No
b
If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....
7b
 
 
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? .........................
8
 
No
Part VII
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 KlegerClick to see attachment
List of Attached Documents:
// Content
Treasurer
3.00 		15,000    
PO Box 246
Inverness,CA94937
Z Fuller-Rowell Executive Dir.
35.00 		177,500 28,977  
PO Box 246
Inverness,CA94937
S Manu Director
3.00 		15,000    
PO Box 246
Inverness,CA94937
D Weeren Secretary
3.00 		15,000    
PO Box 246
Inverness,CA94937
M Horn Board Chair
3.00 		0    
PO Box 246
Inverness,CA94937
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 		156,825 9,793  
PO Box 246
Inverness,CA94937
Emmanuel Vaughan-Lee Dir. SE
35.00 		173,075 41,800  
PO Box 246
Inverness,CA94937
Greg Hagerman Fin Mgr
35.00 		146,375 48,651  
PO Box 246
Inverness,CA94937
Sohrob Nabatian Dir. Grants
35.00 		159,675 48,122  
PO Box 246
Inverness,CA94937
Teresa Dunbar Dir Fin & Inv
35.00 		171,625 15,697  
PO Box 246
Inverness,CA94937
Total number of other employees paid over $50,000...................right arrow 11
Form 990-PF (2022)
Form 990-PF (2022)
Page 7
Part VII
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
Studio Airport Design/Web Dev 281,045
Hooghiemstraplein 73
Utrecht   3514 AX
NL
Peter Kingsley Program Consultant 150,000
Axe View Higher Lane Close Axmout
Seaton,DevonEX12 4B
UK
Tiedemann Wealth Management Investment Advisors 152,348
520 Madison Avenue 26th Avenue
New York,NY10022
Adam Loften dba Loften Productions Film Producer 131,343
804 Arden Way
Petaluma,CA94952
Boston Trust Walden Investment Advisors 127,025
One Beacon Street 33rd Floor
Boston,MA02108
Total number of others receiving over $50,000 for professional services.............right arrow3
Part VIII-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 a free library of multicultural stories and accompanying lesson plans for elementary, middle, and high school classrooms. The collection of films, photo essays, and articles explore cultural, social, and environmental issues with a humanistic lens, and aim to plant seeds of empathy, resilience, and a sacred relationship to our planet. 512,815
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. 1,807,781
3  
4  
Part VIII-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  
2  
All other program-related investments. See instructions.
3  
Total. Add lines 1 through 3.........................right arrow  
Form 990-PF (2022)
Form 990-PF (2022)
Page 8
Part IX
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
84,359,536
b
Average of monthly cash balances.......................
1b
9,001,534
c
Fair market value of all other assets (see instructions)................
1c
7,617,506
d
Total (add lines 1a, b, and c).........................
1d
100,978,576
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
100,978,576
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
1,514,679
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
99,463,897
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
4,973,195
Part X
Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow and do not complete this part.)
1
Minimum investment return from Part IX, line 6..................
1
4,973,195
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
180,961
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
180,961
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
4,792,234
4
Recoveries of amounts treated as qualifying distributions................
4
 
5
Add lines 3 and 4............................
5
4,792,234
6
Deduction from distributable amount (see instructions).................
6
 
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
4,792,234
Part XI
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
12,092,740
b
Program-related investments—total from Part VIII-B..................
1b
 
2
Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
purposes...............................
2
788,330
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 XII, line 4. .......
4
12,881,070
Form 990-PF (2022)
Form 990-PF (2022)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2021 		(c)
2021 		(d)
2022
1 Distributable amount for 2022 from Part X, line 7 4,792,234
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2021 only.......  
b Total for prior years:20, 20, 20  
3 Excess distributions carryover, if any, to 2022:
a From 2017...... 6,223,058
b From 2018...... 8,305,724
c From 2019...... 5,670,003
d From 2020...... 5,338,832
e From 2021...... 3,843,511
f Total of lines 3a through e ........ 29,381,128
4Qualifying distributions for 2022 from Part
XI, line 4: right arrow$ 12,881,070
a Applied to 2021, 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 2022 distributable amount..... 4,792,234
e Remaining amount distributed out of corpus 8,088,836
5 Excess distributions carryover applied to 2022.    
(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 37,469,964
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 2021. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		 
f Undistributed income for 2022. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2023 .......... 		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 2017 not
applied on line 5 or line 7 (see instructions) ... 		6,223,058
9 Excess distributions carryover to 2023.
Subtract lines 7 and 8 from line 6a ...... 		31,246,906
10 Analysis of line 9:
a Excess from 2018.... 8,305,724
b Excess from 2019.... 5,670,003
c Excess from 2020.... 5,338,832
d Excess from 2021.... 3,843,511
e Excess from 2022.... 8,088,836
Form 990-PF (2022)
Form 990-PF (2022)
Page 10
Part XIII
Private Operating Foundations (see instructions and Part VI-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 2022, enter the date of the ruling ...... right arrow
 
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 IX for each
year listed .......... 		Tax year Prior 3 years (e) Total
(a) 2022 (b) 2021 (c) 2020 (d) 2019
         
b 85% (0.85) of line 2a .........          
c Qualifying distributions from Part XI,
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 IX, 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 XIV
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 right arrow
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 (2022)
Form 990-PF (2022)
Page 11
Part XIV
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,CA94937 		  PC See Grant Statement 6,520,900
Total .................................right arrow 3a 6,520,900
bApproved for future payment
See Grant Statement

See Grant Statement
See Grant Statement,CA94915 		N/A PC See Grant Statement 4,088,500
Total ................................. right arrow 3b 4,088,500
Form 990-PF (2022)
Form 990-PF (2022)
Page 12
Part XV-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         1,594
bSpiritual Ecology         50,971
c
d
e
f
gFees and contracts from government agencies          
2 Membership dues and assessments ....          
3 Interest on savings and temporary cash
investments ........... 		         
4 Dividends and interest from securities ....     14 983,636  
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 ............ 		901101 63,407 18 2,295,041  
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
aExcise Tax Provision 		        8,583
bMiscellaneous Income         2,000
cMission Related Int     14 307,586  
dPartnership Income 900099 30,669 14 51,516  
eRental Income     16 38,400  
12 Subtotal. Add columns (b), (d), and (e) .. 94,076 3,676,179 63,148
13Total. Add line 12, columns (b), (d), and (e)..................
13
3,833,403
(See worksheet in line 13 instructions to verify calculations.)
Part XV-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 XV-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 a free library of multicultural stories and accompanying lesson plans for elementary, middle, and high school classrooms. The collection of films, photo essays, and articles explore cultural, social, and environmental issues with a humanistic lens, and aim to plant seeds of empathy, resilience, and a sacred relationship to our planet.
1b Program Service Revenue - Spiritual Ecology 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 and annual print edition featuring stories that explore the threads connecting ecology, culture, and spirituality; and educational courses, seminars, and retreats.
11a Excise Tax Provision Adjustment
11b Miscellaneous Income
Form 990-PF (2022)
Form 990-PF (2022)
Page 13
Part XVI
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.
right arrow right arrow
May the IRS discuss this return
with the preparer shown below?
See instructions.
Signature of officer or trustee Date Title
Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date Check if self-
employed right arrow		 PTIN
Firm's name SmallBullet
 Firm's EIN SmallBullet
Firm's address SmallBullet


 Phone no.
Form 990-PF (2022)
Additional Data


Software ID: 22015553
Software Version: 2022v5.0


Form 990PF - Special Condition Description:
Special Condition Description
Schedule B
(Form 990)
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
2022
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) (2022)
Schedule B (Form 990) (2022) Page 2
Name of organization
Kalliopeia Foundation
  		Employer identification number
94-3270387
Part I
Contributors
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
Steward's Trust
601 Union Street Ste 3315
 
Seattle, WA98101

$ 97,818,112


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
2
Ballyhall Trust
601 Union Street Ste 3315
 
Seattle, WA98101

$ 37,426,566


(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) (2022)
Schedule B (Form 990) (2022)
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
 Calvert Impact Cap, Craft3, Glbl Psp, Low Inc Invst Fd, MCE Social Cap, Opp Fin Ntwk, Rural Comm Ass $ 97,818,112 2022-01-01
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
2
 See Statement Attached $ 31,565,266 2022-12-02
(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) (2022)
Schedule B (Form 990) (2022)
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) (2022)
Additional Data


Software ID: 22015553
Software Version: 2022v5.0

TY 2022 AccountingFeesSchedule
Name:
Kalliopeia Foundation
EIN:
94-3270387
Software ID:
22015553
Software Version:
2022v5.0
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
Audit, Bookkeeping & Tax Preparation 53,170 26,585 0 0

TY 2022 ContractorCompensationExpln
Name:
Kalliopeia Foundation
EIN:
94-3270387
Software ID:
22015553
Software Version:
2022v5.0
Contractor Explanation
Adam Loften dba Loften Productions  

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

TY 2022 DepreciationSchedule
Name:
Kalliopeia Foundation
EIN:
94-3270387
Software ID:
22015553
Software Version:
2022v5.0
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 1,975,861 683,267 SL 39.0000 50,663      
Buildings 2018 2018-12-12 40,811 28,207 SL 39.0000 1,046      
Furniture 2018 2018-12-12 6,519 2,871 SL 7.0000 931      

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

TY 2022 ExpenditureResponsibilityStmt
Name:
Kalliopeia Foundation
EIN:
94-3270387
Software ID:
22015553
Software Version:
2022v5.0
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 Living LLC PO Box 64
Boulder,CO80306 		2020-10-13 100,000 Loam Magazine Content Development and Distribution 100,000 No 3/6/23 2023-03-06 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.The grantor has no reason to doubt the accuracy or reliability of the report from the grantee, therefore, no independent verification of the report has been made.
Luca Oliva Hennelly 223 Beecher Lake Road
Livingston Manor,NY12758 		2020-11-23 37,000 Reconstitute Capacity and Program Development 37,000 No 4/5/23 2023-04-05 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.The grantor has no reason to doubt the accuracy or reliability of the report from the grantee, therefore, no independent verification of the report has been made.
Thomas Berry Foundation 29 Spoke Drive
Woodbridge,CT06525 		2021-11-12 100,000 Yale Forum on Religion & Ecology and Journey of the Universe 63,600 No 3/22/23 2023-03-22 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.The grantor has no reason to doubt the accuracy or reliability of the report from the grantee, therefore, no independent verification of the report has been made.
Kate R Weiner dba Loam Living LLC PO BOX 64
Boulder,CO80306 		2021-11-05 125,000 Project Support for "Loam Content Development". 125,000 No 3/6/23 2023-03-06 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.The grantor has no reason to doubt the accuracy or reliability of the report from the grantee, therefore, no independent verification of the report has been made.

TY 2022 InvestmentsCorpBondsSchedule
Name:
Kalliopeia Foundation
EIN:
94-3270387
Software ID:
22015553
Software Version:
2022v5.0
Name of Bond End of Year Book Value End of Year Fair Market Value
See Investment Statement 17,054,885 17,054,885

TY 2022 InvestmentsCorpStockSchedule
Name:
Kalliopeia Foundation
EIN:
94-3270387
Software ID:
22015553
Software Version:
2022v5.0
Name of Stock End of Year Book Value End of Year Fair Market Value
See Investment Statement 144,174,027 144,174,027

TY 2022 InvestmentsGovtObligationsSch
Name:
Kalliopeia Foundation
EIN:
94-3270387
Software ID:
22015553
Software Version:
2022v5.0
US Government Securities - End of Year Book Value:

4,022,156
US Government Securities - End of Year Fair Market Value:

4,022,156
State & Local Government Securities - End of Year Book Value:


 
State & Local Government Securities - End of Year Fair Market Value:


 


TY 2022 InvestmentsOtherSchedule2
Name:
Kalliopeia Foundation
EIN:
94-3270387
Software ID:
22015553
Software Version:
2022v5.0
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
Ecosystem Integrity Fund III, LP FMV 1,272,239 1,272,239
Ecotrust Forests II, LLC FMV 1,862,932 1,862,932
Ecotrust Forests III, LLC FMV 1,205,042 1,205,042
Elevar Equity III, LP FMV 2,943,603 2,943,603
Forterra Strong Communities I, LP FMV 203,452 203,452
Iroquois Valley Farms REIT, LLC FMV 786,203 786,203
Low Income Investment Fund FMV 2,000,000 2,000,000
Rose Affordable Housing Fund IV, LP FMV 2,156,554 2,156,554
Wastewater Opportunity Fund FMV 720,827 720,827
EcoEnterprise Partner III, LP FMV 341,486 341,486
Grassroots Business Investor Fund I FMV 51,045 51,045
Tiwa Lending Services FMV 150,500 150,500
Northwest Native Development Fund FMV 100,333 100,333
Homewise, Inc. FMV 355,250 355,250
Rose Affordable Housing Fund V, LP FMV 886,135 886,135
Illumen Capital, LP FMV 497,485 497,485
MCE Social Capital FMV 1,000,000 1,000,000
White Earth Invest. Initiative FMV 250,833 250,833
First Nations Community Financial FMV 200,667 200,667
Calvert Impact Capital, Inc. FMV 4,773,423 4,773,423
RSF Social Finance FMV 2,136,280 2,136,280
Craft3 FMV 2,504,266 2,504,266
Allowance for Bad Debt - Notes AT COST 519,918 519,918
CA Farmlink FMV 504,959 504,959
Akiptan FMV 403,244 403,244
Appalachian Community Capital FMV 1,002,521 1,002,521
RCAC FMV 2,037,500 2,037,500
Global Partnerships FMV 3,000,000 3,000,000
Opp Fin Network FMV 3,000,000 3,000,000
NPX FMV 434,615 434,615
Apis & Heritage FMV 172,712 172,712
Azolla Venture Fund FMV 38,088 38,088
Blackstar Stability FMV 33,858 33,858
Seed Commons FMV 1,000,000 1,000,000

TY 2022 LandEtcSchedule2
Name:
Kalliopeia Foundation
EIN:
94-3270387
Software ID:
22015553
Software Version:
2022v5.0
Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
Furniture and Fixtures 71,042 5,003 66,039 66,039
Machinery and Equipment 100,679 60,643 40,036 40,036
Buildings 4,189,301 771,116 3,418,185 3,418,185
Land 2,971,604   2,971,604 2,971,604


TY 2022 LegalFeesSchedule
Name:
Kalliopeia Foundation
EIN:
94-3270387
Software ID:
22015553
Software Version:
2022v5.0
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
Legal Fees 42,711 0 0 42,012


TY 2022 OtherAssetsSchedule
Name:
Kalliopeia Foundation
EIN:
94-3270387
Software ID:
22015553
Software Version:
2022v5.0
Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
Net Intangible Assets 40,462 40,231 40,231
Security Deposit 1,500 1,500 1,500
Security Transaction Pending Settlement 2,526,642 10,000,000 10,000,000


TY 2022 OtherExpensesSchedule
Name:
Kalliopeia Foundation
EIN:
94-3270387
Software ID:
22015553
Software Version:
2022v5.0
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
Admin Services 10,571     10,571
Amortization 231      
Bad Debt Expense 288,331     288,331
Computer Expenses 5,800     5,800
Dues & Membership 26,798     27,111
Financial Services Fee 26,298 26,298    
Global Oneness Project Expenses 514,409     508,255
Insurance 57,825     57,825
Internet & Productivity Applications 45,963     48,157
Licenses, Permits & Filings 335     335
Miscellaneous 1,219     1,219
Office Supplies 51,421     47,933
Postage & Delivery 56,720     56,720
Program Material & Supplies 191     191
Research Materials 53     53
Spiritual Ecology Program Expenses 1,945,672     1,909,723
Staff Training 17,549     17,549
Telephone Expenses 20,634     20,634
Website/Webhosting 20,254     20,254


TY 2022 OtherIncomeSchedule2
Name:
Kalliopeia Foundation
EIN:
94-3270387
Software ID:
22015553
Software Version:
2022v5.0
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
Excise Tax Provision 8,583    
Global Oneness Project 1,594    
Miscellaneous Income 2,000    
Mission Related Int 307,586 307,586  
Partnership Income 82,185 51,516  
Rental Income 38,400    
Spiritual Ecology 50,971    


TY 2022 OtherLiabilitiesSchedule
Name:
Kalliopeia Foundation
EIN:
94-3270387
Software ID:
22015553
Software Version:
2022v5.0
Description Beginning of Year - Book Value End of Year - Book Value
Deferred Excise Tax Liability 321,119 128,864
Pension Plan Payable 162,880 171,272
Excise Tax Payable   120,829


TY 2022 OtherProfessionalFeesSchedule
Name:
Kalliopeia Foundation
EIN:
94-3270387
Software ID:
22015553
Software Version:
2022v5.0
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
Admin Consulting 12,000 0 0 12,000
Investment Advisory Fees 580,197 580,197 0 0
Other Consulting 35,958 0 0 35,958
Program Consultants 391,649 0 0 396,302
Tech & Web Consulting 98,789 0 0 98,789


TY 2022 TaxesSchedule
Name:
Kalliopeia Foundation
EIN:
94-3270387
Software ID:
22015553
Software Version:
2022v5.0
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
Other Taxes 3,779     3,998