Claude R. Lambe Charitable Foundation 2002
Claude R. Lambe Charitable Foundation 2002
Claude R. Lambe Charitable Foundation 2002
ElInitial return
Final return
U Amended return
Name of organization
CLAUDE R LAMBE CHARITABLE FOUNDATION
See Spec o
Instructions
Part I
J Accounting method
~ Cash
D Other (specify)
(Pan I, column (d) must be on cash basis )
(The total o! amounts in columns (b), (c), and (d) may not necessarily
71
72
13
74
15
EACCrual
expenses per
books
(d) Disbursements
for charitable
purposes
(cash basis only)
b'FX19Ce~b=n7vedb~~B
Distributions from split-interest trusts
b G S P on assets on 6a
0
0
COGS
c Other professional fe
18
E
a
20
Occupancy
22
~y
24
19
21
23
25
26
27
Depreciation and de
l~
Travel conferences, a ~
pQ~O
0
0
53
0
0
0
0
0
0
0
0
9,375
306,887
0
0
0
0
0
0
0
0
0
33,240
840
68,347
68,347
367,588
2,238,810
2,378
0
0
0
~~~
ale)
"~i~T'
65,916
0
0
~G
P
0
0
Interest
534,692
17
. .
a
O
fM
b less
?01-2256
5 a Gross rents
,~
U Name change
RooMswte
PO BOX 2256
H Check organization
U Section 501(c)(3) exempt ovate foundation
Section 4947(a)(1) nonexempt charitable trust
Other taxable private found
I
U Address change
and street (or P O Don number d mail is nod delivered W street address)
Othewlaa,Number
,
print or H
700'
2
4z~~r`~
e~ 3f.s~
466,345
2,606,398
~
' ~r
17,246
'`
Form 990-PF
(2002)
Form 99aPF'2002
Part 11
Balance Shoots
1
2
3
4
5
6
7
8
9
10
11
72
13
14
15
16
17
18
79
20
27
22
23
y
0
m
a
11d
d
24
25
26
27
28
29
30
31
Part III
7
2
3
4
5
6
48-0935563
Pag e 2
End of year
(b) Book Value
(c) Fair Market Value
Cash - non-interest-bearing
Savings and temporary cash investments
0
Accounts receivable "
Less allowance for doubtful accounts
ll~
0
Pledges receivable ll~
0
ll~
0
Less allowance for doubtful accounts
Grants receivable
Recervables due from officers, directors, trustees, and
other disqualified persons (attach schedule) (see page
15 of the instructions)
0
Other notes and loans receivable
~
~
0
Less allowance for doubtful accounts
Inventones for sale or use
Prepaid expenses and deferred charges
a Investments - U S and slate government obligations
b Investments - corporate stock (attach schedule)
c Investments - corporate bonds (attach schedule)
0
InvPSVnents-Lana tWamys and equipment ease
I~
No
Less accumulated depreciation
0
Investments- mortgage loans
Investments - other (attach schedule)
17,323
Land, buildings, and equipment basis ~
~
(17,323)
Less accumulated depreciation
Other assets (describe lll~
0 )
TOTAL ASSETS (to be completed by all filers - see
page 16 of the instructions Also, see pag e 1, item I
Accounts payable and accrued expenses
Grants payable
Deferred revenue
Loans from officers directors trustees and other disqualified persons
Mortgages and other notes payable (attach schedule)
0 )
Other liabilities (descnbe
~
TOTAL LIABILITIES add fines 17 throu g h 22
Organizations that follow SFAS 117, check here
and complete fines 24 through 26 and lines 30 and 31
Unrestncted
Temporarily restricted
Permanently restricted
Organizations that do not follow SFAS 117,
check here and complete lines 27 through 37
Capital stock, trust principal, or current funds
Paid-in or capital surplus, or land, bldg , and equipment lurid
Retained earnings accumulated income endowment, or other funds
TOTAL NET ASSETS OR FUND BALANCES (see
page 76 of the instructions)
TOTAL LIABILITIES AND NET ASSETS/FUND
BALANCES see p a g e 16 of the instructions
0
36 .014
0
25,690,392
0
25,690,392
0
0
0
0
0
0
0
0
40,377
0
0
0
0
0
34,414
0
0
0
0
0
34,414
0
0
0
0
0
31,783,673
0
0
0
0
0
0
0
0
0
0
0
0
31,860,064
55,074
0
0
0
0
0
25,724,806
28,062
0
0
0
25,724,806
F ~r~yq
' yq~ y~
55,074
28,062
31,804,990
0
0
25,696,744
0
0
0
0
0
0
0
31,804,990
25,696,744
31,860,064
25,724,806
0
0 >`~
~, .
~r% y~" a
."x f
`'
w^~."
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 years return)
Enter amount from Part I, line 27a
11~
Other increases not included in line 2 (itemize)
Add lines 1, 2, and 3
~
Decreases not included m line 2 (itemize)
Total net assets or fund balances at end of year (line 4 minus line 5) - Part II, column (b), line 30
1
2
3
4
5
6
31,804,990
6,108,246
25,696,744
~
Form
25,696,744
990-PF
(2002)
990-PF
ms
CLAUDE
on
(a) List and describe the kind(s) of property sold (e g , real estate,
2-stay brick vyarehouse, or common stock, 200 shs MLC Co )
a
b
c
d
e
0
0
0
2
3
l
1
t
1
Part V I
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 organization liable for the section 4942 tax on the distributable amount of any year in the base period?
If "Yes," the organization does not quaky under section 4940(e) Do not complete this part
1
E] Yes E]No
Enter the appropriate amount in each column for each year, see page 17 of the instructions before making any entries
2001
2000
1999
1998
1997
d
Distribution ratio
(cot (b) divided by ml (c))
1,797,332
1,826,608
1,723,803
2,233,196
2.567 .628
30,411,286
35,234,631
33,838,743
32,530,333
28,895 .662
00591
00518
00509
00686
00889
2
03193
00639
Enter the net value of nonchantable-use assets for 2002 from Part X, line 5
2
3
Form
990-PF
(2002)
on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948 - see page 17 of the Instructions)
1 a Exempt operating foundations described in section 4940(d)(2), check here
" Dand enter 'NIA" online 1
Date of ruling letter
(attach copy of ruling letter if necessary-see instructions)
b Domestic organizations that meet the section 4940(e) requirements m Part V, check
here ll~ Dand enter 1% of Part I, line 27b
2
3
4
5
6
7
8
9
10
`
t
t ,WI other domestic organizations enter 296 0l line 27b Exempt foreign organizations enter 4% of Part I, line 12 col (b)
a
b
c
d
.>
Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only Others enter-0
.)
Add lines 1 and 2
Subtitle A (income) fax (domestic section 4947(a)(1) trusts and taxable foundations only Others enter -0-)
TAX BASED ON INVESTMENT INCOME Subtract line 4 from line 3 If zero or less, enter-0Credits/Payments
REFUNDED
11"I
11
7 a During the lax year, did the organization attempt to influence any national, state, or local legislation or did
it participate or intervene in any political campaign?
2
3
4
5
6
b Did it spend more than $100 during the year (either directly or indirectly) for political purposes (see page
18 of the instructions for definition)
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 organization m connection with the activities
c Did the organization file FORM 1120-POL for this year?
d Enter the amount (d any) of tax on political expenditures (section 4955) imposed during the year
(1) On the organization " 5
0 (2) On organization managers
ll~ $
0
e Enter the reimbursement (if any) paid by the organization during the year for political expenditure tax imposed
1~ S
on organization managers
0
Has the organization engaged in any activities that have not previously been reported to the IRS?
If "Yes," attach a detailed description of the activities
Has the organization made any changes, not previously reported to the IRS, m its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes
a Did the organization have unrelated business gross income of $1,000 or more during the yeah
b If "Yes," has it filed a tax return on FORM 990-T for this year?
Was there a liquidation, termination, dissolution, or substantial contraction during the yeah
If "Yes ;" attach the statement required by General Instruction T
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 govemmg instrument so that no mandatory directions
that conflict with the state law remain in the governing instrument?
7
Did file organization have al least $5,000 in assets at any time during the year? If 'Yes," complete Part II, cot (c), and Part XV
8 a Enter the states to which we foundation reports or with which d is registered (see page 19 of the
instructions)
11* Kansas and District of Columbia
b If the answer is "Yes" to line 7, has the organization furnished a copy of Form 990-PF to the Attorney
General (or designate) of each state as required by General Instruction G7 If "No," attach explanation
9
Is the organization claiming status as a private operating foundation within the meaning of section 49420(3)
or 4942Q)(5) for calendar year 2002 or the taxable year beginning in 2002 (see instructions for Part XIV on
page 25)9 If " Yes," complete Part XIV
10
17
12
13
Did any persons become substantial contributors during the tax year If 'Yes' attach a schedule listing their names and addresses
Did the organization comply with the public inspection requirements for its annual returns and exemption application?
Web site address
0, None
~,W~ ,
1a
ies
no
X
^
' F *~
; X
7b
`F~
1c
-,
2
3
4a
4b
5
~ "
`
X
6
7
X
X
8b
~Ly, ILL9
10
-T
11
Telephone no
lll~ (316) 828-5552
P. 67220
ZIP+4
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of FORM 1041 - Check here
and enter the amount of tax-exempt interest received or accrued during the year
" 1 13 1
N/A
Form 990-PF
(2002)
File Form 4720 If any item is checked in the "Yes" column, unless an exception applies
7 a During the year did the organization (either directly or indirectly)
(7) Engage in the sale or exchange, or leasing of property with a disqualified persons
(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
a disqualified person?
El Yes E] No
(3) Furnish goods, services, or facilities to (or accept them from) a disqualified persons
~ Yes ~ No
(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"
d the organization agreed to make a grant to or to employ the official for a period
O Yes ~ No
~ Yes ~ No
~ Yes ~ No
1~ El
(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
m section 509(a)(1), (2), or (3), or section 4940(d)(2)7
(5) Provide for any purpose other than religious, charitable, scientific, literary, or
N/A
E] Yes ~ No
~ Yes ~ No
~ Yes a No
~ Yes a No
c If the answer is "Yes" to question Sa(4), does the organization claim exemption from the
tax because it maintained expenditure responsibility for the grant? See Attached Statement 7
Yes
If "Yes ; attach the statement required by Regulations section 53 4945-5(d)
a Did the organization, during the year, receive any funds, directly or indirectly, to pay
premiums on a personal benefit contract?
Yes
b Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?
i answered "Yes" to I
No
No
Form 990-PF
(2002)
Form 990
.PF (2002)
Part VIII
48-0935563
Page 6
(c) Compensation
(IF NOT PAID, ENTER
-0-)
(d) Contributions to
employee benefit plans
and defamed compensation I
Compensation of five highest-paid employees (other than those included on line 1 - see page 20 of the instructions)
If none, enter "NONE "
(a) Name and address of each employee paid more than $50 000
devoted l0 position
(d) ConinbuUOns to
(c) Compensation
employee benefit
plans and deferred
compensation
NONE
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
Form
990-PF
(zooz)
mary
CLAUDE R LAMBE
DATION
ae 21 of the
Amount
NONE
a
b
c
d
e
2
3
4
5
6
Fair market value of assets not used (or held for use) directly in carrying out charitable, etc ,
purposes
Average monthly fair market value of securities
Average of monthly cash balances
Fair market value of all other assets (see page 22 of the instructions)
TOTAL (add lines 1a, b, and c)
Reduction claimed for blockage or other factors reported on lines 1 a and
1c (attach detailed explanation)
Acquisition indebtedness applicable to line 1 assets
Subtract line 2 from line td
Cash deemed held for charitable activities Enter 11/2% of line 3 (for greater amount, see page 22
of the instructions)
NET VALUE OF NONCHARITABLE-USE ASSETS Subtract line 4 from line 3 Enter here and on Part V, line 4
MINIMUM INVESTMENT RETURN Enter 5% of line 5
Part XI
7
2 a
b
c
3
4a
b
c
5
6
7
1~ I
(All domestic foundations must complete this part Foreign foundations,
Distnbutable Amount
(see page 23 of the instructions"Section 4942Q)(3) and Q)(5) private operating
foundations and certain foreign organizations check here 11~
and do not complete this part )
Part XII
Qualifying Distributions
2a
2b
4a
4b
4
5
QUALIFYING DISTRIBUTIONS Add lines 1a through 3b Enter here and on Part V line 8, and Part XIII, line 4
Organizations that qualify under section 4940(e) for the reduced rate of tax on net investment
income Enter 1% of Part I, line 27b (see page 24 of the instructions)
Form 990-PF
(2002)
Form 990-PF(2002)
Part XIII
1
2
a
b
a
b
c
d
e
f
a
b
c
d
e
6
a
b
c
d
e
9
10
a
b
c
d
e
Undistributed Income
48-0935563
Page 8
(a)
Corpus
Distnbutable amount for 2002 from Part XI,
hoe 7
Undistributed income, if any, as of the end of 2001
Enter amount for 2001 only
Total for prior years
Excess distributions carryover, d any, to 2002
From 1997
1,201,528
From 1998
742,330
From 1999
130,351
From 2000
119,691
From 2001
287 .576
TOTAL of hoes 3a through e
2,487,476
Qualifying distributions for 2002 from Part
XII, hoe 4
W $
2,606,398
Applied l0 2001, but not more than line 2a
Applied to undistributed income of poor years
(Election required - see page 24 of we instructions)
Treated as distributions out of corpus (Election
required - see page 24 of the instructions)
0
Applied to 2002 distnbutable amount
Remaining amount distributed out of corpus
1,263,398
Excess distributions carryover applied to 2002
0
(I/ an amount app ears in column (d), the
same amount must be shown m column (a)
Enter the net total of each column as
indicated below
F'- ~~..M " `
Corpus Add lines 3f, 4c, and 4e Subtract line 5
3,744,874
Prior years' undistributed income Subtract
line 4b from line 2b
Enter the amount of poor years' undistributed
income for which a notice of deficiency has
been issued, or on which the section 4942(a)
tax has been previously assessed
`W
~
r ~
Subtract line 6c from line 6b Taxable
amount - see page 24 of the instructions
Undistributed income for 2001 Subtract line
4a from line 2a Taxable amount - see page
24 of the instructions
~rvw
r a
Undistributed income for 2002 Subtract
z ~
lines 4d and 5 from line 1 This amount must
be distributed in 2003
Al
Amounts treated as distributions out of
corpus to satisfy requirements imposed by
section 170(b)(1)(E) or 4942(g)(3) (see page
24 of the instructions)
0
Excess distributions carryover from 1997
not applied on line 5 or line 7 (see page 25
of the instructions)
1,201,528
Excess distributions carryover to 2003
Subtract lines 7 and 8 from line 6a
2,543,346
Analysis of line 9
Excess from 1998
742,330
Excess from 1999
130,351
Excess from 2000
119,691
Excess from 2001
287,576
Excess from 2002
1,263,398
`~~~g ~~ - ~ ` ;
(b)
rears poor to 2001
(d)
2002
M
2007
1,343,000
0 '"
t-"
e`'~`'~
(= ~~" 4$
;d . F ~
' ,~
~ ~ rY~t ,`
41
s~
yxN x '~,~
`i ~
> . . .~
"
'
-'
"~1'' "
0
t
^ `~ ~~~
1,343,000
~~ . ~
,~,~^
0
0
~>`">}~x ;
xnfm-.,
~.
.+r< .
srn-ww .
;
~ ~~
Form
990-PF .
(2002)
a If the foundation has received a ruling or determination letter that it is a private operating
foundation, and the ruling is effective for 2002, enter the date of the ruling
b Check box to indicate whether the organization is a private operating foundation described in section
Ej 4942Q)(3) or
years
[:] 4942Q)(5)
(e) TOTAL
XV J
Supplementary Information (Complete this part only if the organization had E5,000 or more in
assets at any time during the year - see page 25 of the instructions )
Form
990-PF
(2002)
ABLE FOUNDATION
3 Grants and Contributions Paid
Recipient
or
Foundation
status of
recipient
48-0935563
Purpose of grant
or contribution
payment
Page 70
Amount
2,238,810
3a
NONE
3b 1
Form
990-PF
(2002)
Line No
(a)
Business code
(b)
Amount
(c)
Exclusion code
(d)
Amount
14
14
493,055
39,933
14
18
1,704
3,989,4
"
(3,454,725)
13
Pa ge 11
(e)
Related or exempt
function income
(See page 26 of
the instructions
0
(3,454,725)
Explain below how each activity for which income is reported m column (e) of Part XVI-A contributed importantly to
the accomplishment of the organizabon's exempt purposes (other than by providing funds for such purposes) (See
page 26 of the instructions )
N/A
Form 990-PF
(2002)
)2)
CLAUDE R LAMBE CHARITABLE FOUNDATION
48-0935563
Information Regarding Transfers To and Transactions and Relationships With Noncharrtable
Page 12
Exempt Organizations
Did the organization directly or indirectly engage in any of the following with any other organization described in section
501(c) of the Code (other than section 501(c)(3) organizations) or in section 527 relating to political organizaUOns1i
t2nsacuons
2 a Is the organization directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501(c) of the Code (other than section 501(c)(3)) or in section 527
b If "Yes ." complete the followina schedule
(a) Name of
of
(c)
4 i Z
12 NO
Preparers
si nature
Frtm's name
E] Yes XD
No
STATEMENT 1
(a)
Amount
(b)
Amount
(d)
Amount
1,704
1,704
STATEMENT 2
53
53
11,858
9,375
66,112
65,916
196
840
272,519
306,691
339,471
65,976
308,887
STATEMENT 3
Insurance
Investment Flowthrough Expense
Telephone Expenses
Membership 8 Dues
Supplies
Miscellaneous
Total Other Expenses
Date
Acquired
Cost
1992-1997
17,323
Attachment - Page 1
Prior Year
Depreciation
17 .323
16,347
2,378
777
164
118
24
0
2,378
0
0
0
0
16,347
0
593
164
118
24
79,808
2,378
77,246
STATEMENT 5
Office Equipment
STATEMENT 4
Description of Property
Method
Useful
Life
SL
5 years
2003
Depr
0
P
P
e
f
P
P
1a
(0 Depreciation allowed
(or allowable)
STATEMENT 6
(g) Call or
other basis
(c)
Date acquired
(mo , day, yr )
1998-2002
1998-2002
1/02-07/02
1/02-07/02
1998-2002
1/02 - OB/02
1998 - 2002
1998-2002
1/02-02/02
1/02 - 02/02
1998-2002
1998-2002
1/02-03/02
1/02-03/02
8,980,462
9,820,657
(268,493)
(840,195)
c
d
4,360,152
31,730
4,054,016
306,136
e
f
9,609,410
0
0
0
12,505,816
294,797
31,730
(2,896,406)
(4,380)
(4,380)
0
0
5,552,877
0
5,870,686
9
Complete only for assets showing gain in column (h) and owned by we foundation on 12/31/69
(p F M V as of 12/31/69
0) Adjusted basis
(k) Excess of col (i)
as of 12/31/69
(317,809)
(I) Gains (Col (h) gain minus col (k),
but not less than -0-)
or Losses (from coil (h))
(268,493)
0
0
c
d
(840,195)
306,136
e
f
31,730
0
p
(2,896,406)
(4,380)
(317,809)
g
2 Capital gain net income or (net capital loss)
(3,989,417)
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6)
II gain, also enter in Part I, line 8, column (c) (see pages 11 and 16 of the
instructions)
Attachment - Page 2
STATEMENT 7
(n)
(iv)
(v)
85,000
General program operating support for the Alten-Lambe House Foundation, an educational
foundation which operates a museum and study center in a house located in Wichita, Kansas,
designed by Frank Lloyd Wright in 1915 The house museum is open to the general public The
program of the Foundation includes restoration and conservation of the house, gardens,
and its interiors, with furnishings to showcase the "Prairie Style" designs of Frank Lloyd
Wright, and to maintain a library archive study center for the study of Frank Lloyd Wright
and other interrelated areas of design
Amounts expended
Reports received from the Allen-Lambe House Foundation show the following expenditures
$7,727 of the remaining February 2001 grant was spent for operating support of the museum,
and $85,000 of the February 2002 grant was spent for operating support of the museum
Diversions
To the knowledge of this grantor foundation, no funds have been diverted to any
activity other than the activity for which the grant was originally made
On May 12, 2002, the Allen-Lambe House Foundation submitted a full and complete
report of its expenditures of the remaining February 2001 and the February 2002 operating
support grant
(vi) Verification
The grantor has no reason to doubt the accuracy or reliability of the report from
the grantee, therefore, no independent verification of the reports were made
Attachment - Page 3
STATEMENTS
(d) Contributions
(e) Expense
(c) Compensation
to employee
benefit plans
account, other
allowances
Richard H Fink
655 15th Street, NW, Suite 445
Washington, DC 20005
President / Director
1 hour per week
Kelly Young
655 15th Street, NW, Suite 445
Washington, DC 20005
Vice President
20 hours per week average
Vonda Holliman
P O Box 2256
Wichita, KS 67201
Secretary / Treasurer
6 hours per week average
Charles G Koch
P 0 Box 2256
Wichita, KS 67201
Director
Less than 1 hour per week
Elizabeth B Koch
P O Box 2256
Wichita, KS 67201
Director
Less than 1 hour per week
Director
Less than 1 hour per week
Director
Less than 1 hour per week
Not Applicable
(Payment for management
services of officers above)
96,987
96,987
TOTAL
Attachment - Page 4
EIN 48-0935563
SCHEDULE OF INFORMATION FOR
f Part XV, Line 3a - Grants and Contributions Paid During the Year
Recipient
Name and address (home or business)
If 2epfrrni,W rrcJIAcfuiiI
,io.,m .d.~pn
,, c~n ~
or s~wud mnnwm .
Foundation
status of
recipient
STATEMENT 9
Purpose of grant
or conNbuuon
Amount
Private
Public
20,000
Public
30,000
Public
100,000
Cato Institute
Washington, DC
Public
250,000
Public
700,000
Public
4,460
25,000
Federalist Society
Washington, DC
Public
194,000
Public
150,000
Public
310,000
75,000
Hudson Institute
Indianapolis, IN
Public
12,650
Public
15,000
Public
25,000
Public
2,000
Public
5,000
Public
30,000
Public
80,000
Philanthropy Roundtable
Washington, DC
Public
19,200
Public
6,500
Public
100,000
$
Attachment -Page 5
85,000
2,238,8101