Civic Intelligence

Koch Industries Employee Group Benefit Trust

EIN 48-0834445 • 501(c)9 • Atlanta, GA

Profile

Provide health and welfare benefits to eligible former employees as well as their dependents under koch industries retiree group medical plan (the "plan") and a closed group of active employees entitled to future health and welfare benefits under the plan.

133 Peachtree St NE 12th FLAtlanta, GA 30303

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

52nd percentile

0.00x

Higher debt load relative to assets than 52% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

67th percentile

0.03x

Higher debt load relative to revenue than 67% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Source year 2024

Net Margin

71st percentile

20%

Higher net margin than 71% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

53rd percentile

$0

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)9 • $1M-$5M nonprofits • Source year 2024

Asset Growth

48th percentile

2.4%

Faster asset growth than 48% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

9th percentile

-43%

Faster revenue growth than 9% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets52nd percentile

Assets

Up

$1,900,682

Up $44,681 (+2.4%) from 2023

Liabilities

Up

$6,357

Up $1,428 (+29%) from 2023

Net Assets

Up

$1,894,325

Up $43,253 (+2.3%) from 2023

Operations
Liabilities / Revenue67th percentileNet Margin71st percentile

Revenue

Down

$212,200

Down $162,684 (-43%) from 2023

Expenses

Down

$168,947

Down $121,138 (-42%) from 2023

Net Income

Down

$43,253

Down $41,546 (-49%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth48th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$40M$30M$20M$10M$0Assets 2010: $13,810,981Liabilities 2010: $13,810,981Net Assets 2010: $02010Assets 2011: $17,039,718Liabilities 2011: $17,039,718Net Assets 2011: $02011Assets 2012: $19,782,199Liabilities 2012: $19,782,199Net Assets 2012: $02012Assets 2013: $22,649,137Liabilities 2013: $22,649,137Net Assets 2013: $02013Assets 2014: $29,694,939Liabilities 2014: $29,694,939Net Assets 2014: $02014Assets 2015: $39,679,893Liabilities 2015: $39,679,893Net Assets 2015: $02015Assets 2016: $38,226,747Liabilities 2016: $38,226,747Net Assets 2016: $02016Assets 2017: $39,815,831Liabilities 2017: $39,815,831Net Assets 2017: $02017Assets 2018: $24,405,330Liabilities 2018: $24,405,330Net Assets 2018: $02018Assets 2019: $142,307Liabilities 2019: $142,307Net Assets 2019: $02019Assets 2020: $78,578Liabilities 2020: $78,578Net Assets 2020: $02020Assets 2021: $4,936Liabilities 2021: $4,936Net Assets 2021: $02021Assets 2022: $10,333Liabilities 2022: $10,333Net Assets 2022: $02022Assets 2023: $1,856,001Liabilities 2023: $4,929Net Assets 2023: $1,851,0722023Assets 2024: $1,900,682Liabilities 2024: $6,357Net Assets 2024: $1,894,3252024

Highlighted filing

2024

Assets$1,900,682
Liabilities$6,357
Net Assets$1,894,325
Open 2024 Filing

Operations Trend

Revenue Growth9th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200M$150M$100M$50M$0Revenue 2010: $105,075,508Expenses 2010: $105,075,508Net Income 2010: $02010Revenue 2011: $108,704,810Expenses 2011: $108,704,810Net Income 2011: $02011Revenue 2012: $123,541,864Expenses 2012: $123,541,864Net Income 2012: $02012Revenue 2013: $138,427,977Expenses 2013: $138,427,977Net Income 2013: $02013Revenue 2014: $152,950,442Expenses 2014: $152,950,442Net Income 2014: $02014Revenue 2015: $185,486,333Expenses 2015: $185,486,333Net Income 2015: $02015Revenue 2016: $181,873,122Expenses 2016: $181,873,122Net Income 2016: $02016Revenue 2017: $184,174,374Expenses 2017: $184,174,374Net Income 2017: $02017Revenue 2018: $164,868,298Expenses 2018: $164,868,298Net Income 2018: $02018Revenue 2019: $4,632,958Expenses 2019: $4,632,958Net Income 2019: $02019Revenue 2020: $817,427Expenses 2020: $766,622Net Income 2020: $50,8052020Revenue 2021: $408,127Expenses 2021: $408,127Net Income 2021: $02021Revenue 2022: $383,409Expenses 2022: $383,409Net Income 2022: $02022Revenue 2023: $374,884Expenses 2023: $290,085Net Income 2023: $84,7992023Revenue 2024: $212,200Expenses 2024: $168,947Net Income 2024: $43,2532024

Highlighted filing

2024

Revenue$212,200
Expenses$168,947
Net Income$43,253
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,900,682
Liabilities
$6,357
Net assets
$1,894,325
Revenue
$212,200
Expenses
$168,947
Net income
$43,253
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.90$0.01$1.89$0.21$0.17$0.04
2023Detailed filing. Detailed filing data is available for this year.$1.86$0.00$1.85$0.37$0.29$0.08
2022Detailed filing. Detailed filing data is available for this year.$0.01$0.01$0.00$0.38$0.38$0.00
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00$0.00$0.41$0.41$0.00
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.08$0.08$0.00$0.82$0.77$0.05
2019Summary only. Only limited summary data is available for this year.$0.14$0.14$0.00$4.63$4.63$0.00
2018Summary only. Only limited summary data is available for this year.$24.4$24.4$0.00$165$165$0.00
2017Summary only. Only limited summary data is available for this year.$39.8$39.8$0.00$184$184$0.00
2016Summary only. Only limited summary data is available for this year.$38.2$38.2$0.00$182$182$0.00
2015Summary only. Only limited summary data is available for this year.$39.7$39.7$0.00$185$185$0.00
2014Summary only. Only limited summary data is available for this year.$29.7$29.7$0.00$153$153$0.00
2013Summary only. Only limited summary data is available for this year.$22.6$22.6$0.00$138$138$0.00
2012Summary only. Only limited summary data is available for this year.$19.8$19.8$0.00$124$124$0.00
2011Summary only. Only limited summary data is available for this year.$17.0$17.0$0.00$109$109$0.00
2010Summary only. Only limited summary data is available for this year.$13.8$13.8$0.00$105$105$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 4, 2025
Return Version
2024v5.2
Gross Receipts
$212,200
Mission and Program Overview

Mission

Provide health and welfare benefits to eligible former employees as well as their dependents under koch industries retiree group medical plan (the "plan") and a closed group of active employees entitled to future health and welfare benefits under the plan.

Provide health and welfare benefits under koch retiree medical plan

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$1,851,072$1,894,325▲ $43,253
Savings and Temporary Cash Investments$1,824,533$1,884,342▲ $59,809
Accounts Receivable$31,468$16,340▼ $15,128
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$1,856,001$1,900,682▲ $44,681
Liabilities
Accounts Payable and Accrued Expenses$4,929$6,357▲ $1,428
Total Liabilities$4,929$6,357▲ $1,428
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,851,072$1,894,325▲ $43,253
Total Liabilities and Net Assets / Fund Balance$1,856,001$1,900,682▲ $44,681
Compensation and Service Providers
Top Officer Pay53rd percentile

Board Members and Trustees

NameTitle
Ken DuarteTrustee
Kristi PalmerTrustee
Ross GoeringTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$177,400
Investment Income
$34,800
Other Revenue
$0
Change in Net Assets
$43,253

Audited Revenue Reconciliation

Revenue per Audited Statements
$212,200
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$212,200
Total Revenue per Form 990
$212,200
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$70,872
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$98,075
Fees for Services Other---$42,253
Fees for Services Accounting---$28,619
Total Functional Expenses$0$0$0$168,947

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$168,947
Expenses per Audited Statements$167,150
Total Expenses per Audited Statements$167,150
Expenses Not Reported on Financial Statements$1,797
Other Expense Adjustments$1,797
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8A

“The plan administrators document their committee meetings; however, the trustees do not have regularly scheduled meetings.”

Form 990, Part VI, Section A, Line 8B

“The plan administrators document their committee meetings; however, the trustees do not have regularly scheduled meetings.”

Form 990, Part VI, Section B, Line 11B

“Koch capabilities, llc (kcc) manages the annual erisa audit of the plan. This form 990 was first reviewed by a representative of management and koch legal then reviewed and executed by a trustee of the trust.”

Form 990, Part VI, Section B, Line 12

“All assets held by the trust are erisa assets and the trustees are fiduciaries under erisa. As such all trustees are prohibited from acting in anyone's interest other than the trust. All trustees require training on this requirement.”

Form 990, Part VI, Section C, Line 19

“Any plan participant is eligible to receive form 990 or any other document upon request.”

Filing and Contact Details

Filer

Filer Name
Koch Employee Group Benefit Trust
EIN
48-0834445
Phone
4046522109
Address
133 PEACHTREE ST NE 12TH FL, ATLANTA, GA 30303

Signing Officer

Name
Ken Duarte
Title
Trustee
Phone
4046522109
Signed
2025-11-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ken Duarte
Formed
1975
Legal Domicile
Ks
Voting Board Members
3
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Cbiz Advisors LLC
Address
700 WEST 47TH STREET SUITE 1100, KANSAS CITY, MO 64112
Preparer
Lisa Burke
Phone
8169455500
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Administrative expenses 9,093. Bank fees 6,575. Medical & dental fees 26,585.”

Part XII, Line 2C

“The organization has a committee responsible for oversight of the financial statement audit and selection of the independent accounting firm who performs the engagement. This process has not changed from prior years.”

Financial Statement Notes

PART X, LINE 2:

“The trust established under the plan to hold the plan's assets is intended to qualify pursuant to section 501(c)9 of the internal revenue code (irc) and accordingly, the trust's net investment income is exempt from income taxes. The trust has obtained a favorable tax determination letter from the internal revenue service (irs), and the company believes that the trust, as amended, continues to qualify and to operate in accordance with applicable provisions of the irc. Gaap requires plan management to evaluate tax positions taken by the plan and recognize a tax liability (or asset) if it has taken an uncertain position that more likely than not would not be sustained upon examination by the irc. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Change in claims payable and claims incurred but not reported 1,797.”

Raw XML Appendix315 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt04929
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt06357
IRS990/AccountsReceivableGrp/BOYAmt031468
IRS990/AccountsReceivableGrp/EOYAmt016340
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PROVIDE HEALTH AND WELFARE BENEFITS UNDER KOCH RETIREE MEDICAL PLAN
IRS990/AddressChangeInd0X
IRS990/AuditCommitteeInd01
IRS990/BenefitsToMembersGrp/TotalAmt098075
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0KOCH CAPABILITIES LLC
IRS990/BooksInCareOfDetail/PhoneNum04046522109
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0133 PEACHTREE ST NE 12TH FL
IRS990/BooksInCareOfDetail/USAddress/CityNm0ATLANTA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd030303
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IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt098075
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt034800
IRS990/CYOtherExpensesAmt070872
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0177400
IRS990/CYRevenuesLessExpensesAmt043253
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0168947
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IRS990/CYTotalProfFndrsngExpnsAmt00
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IRS990/DecisionsSubjectToApprovaInd00
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IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE FORMER EMPLOYEES AS WELL AS THEIR DEPENDENTS UNDER KOCH RETIREE MEDICAL PLAN (THE "PLAN") AND A CLOSED GROUP OF ACTIVE EMPLOYEES ENTITLED TO FUTURE HEALTH AND WELFARE BENEFITS UNDER THE PLAN.THE 2024 IRS FORM 5500 FOR THE PLAN REPORTED A TOTAL OF 157 PARTICIPANTS UNDER THE PLAN AS OF 01/01/2024; COMPRISING THE TOTAL NUMBER OF FORMER EMPLOYEES AND THEIR ELIGIBLE DEPENDENTS CURRENTLY RECEIVING BENEFITS PLUS THE CLOSED GROUP OF ELIGIBLE ACTIVE EMPLOYEES ENTITLED TO FUTURE BENEFITS.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt028619
IRS990/FeesForServicesOtherGrp/TotalAmt042253
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt240.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.25
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0KEN DUARTE
IRS990/Form990PartVIISectionAGrp/PersonNm1KRISTI PALMER
IRS990/Form990PartVIISectionAGrp/PersonNm2ROSS GOERING
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01975
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0212200
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt034800
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt034800
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0KS
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd00
IRS990/MissionDesc0PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE FORMER EMPLOYEES AS WELL AS THEIR DEPENDENTS UNDER KOCH RETIREE MEDICAL PLAN (THE "PLAN") AND A CLOSED GROUP OF ACTIVE EMPLOYEES ENTITLED TO FUTURE HEALTH AND WELFARE BENEFITS UNDER THE PLAN.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/NetAssetsOrFundBalancesEOYAmt01894325
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
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IRS990/PoliticalCampaignActyInd00
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IRS990/ProfessionalFundraisingInd00
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IRS990/ProgramServiceRevenueGrp/Desc0PARTICIPANT CONTRIBUTI
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt152331
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0125069
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt152331
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt0214256
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt054470
IRS990/PYOtherExpensesAmt075829
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0320414
IRS990/PYRevenuesLessExpensesAmt084799
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0290085
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0374884
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
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IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
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IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01824533
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01884342
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt01797
IRS990ScheduleD/ExpensesSubtotalAmt0167150
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesNotIncludedAmt01797
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0212200
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE TRUST ESTABLISHED UNDER THE PLAN TO HOLD THE PLAN'S ASSETS IS INTENDED TO QUALIFY PURSUANT TO SECTION 501(C)9 OF THE INTERNAL REVENUE CODE (IRC) AND ACCORDINGLY, THE TRUST'S NET INVESTMENT INCOME IS EXEMPT FROM INCOME TAXES. THE TRUST HAS OBTAINED A FAVORABLE TAX DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE (IRS), AND THE COMPANY BELIEVES THAT THE TRUST, AS AMENDED, CONTINUES TO QUALIFY AND TO OPERATE IN ACCORDANCE WITH APPLICABLE PROVISIONS OF THE IRC. GAAP REQUIRES PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF IT HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRC. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1CHANGE IN CLAIMS PAYABLE AND CLAIMS INCURRED BUT NOT REPORTED 1,797.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0168947
IRS990ScheduleD/TotalRevenuePerForm990Amt0212200
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0212200
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0167150
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PLAN ADMINISTRATORS DOCUMENT THEIR COMMITTEE MEETINGS; HOWEVER, THE TRUSTEES DO NOT HAVE REGULARLY SCHEDULED MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE PLAN ADMINISTRATORS DOCUMENT THEIR COMMITTEE MEETINGS; HOWEVER, THE TRUSTEES DO NOT HAVE REGULARLY SCHEDULED MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2KOCH CAPABILITIES, LLC (KCC) MANAGES THE ANNUAL ERISA AUDIT OF THE PLAN. THIS FORM 990 WAS FIRST REVIEWED BY A REPRESENTATIVE OF MANAGEMENT AND KOCH LEGAL THEN REVIEWED AND EXECUTED BY A TRUSTEE OF THE TRUST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL ASSETS HELD BY THE TRUST ARE ERISA ASSETS AND THE TRUSTEES ARE FIDUCIARIES UNDER ERISA. AS SUCH ALL TRUSTEES ARE PROHIBITED FROM ACTING IN ANYONE'S INTEREST OTHER THAN THE TRUST. ALL TRUSTEES REQUIRE TRAINING ON THIS REQUIREMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ANY PLAN PARTICIPANT IS ELIGIBLE TO RECEIVE FORM 990 OR ANY OTHER DOCUMENT UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ADMINISTRATIVE EXPENSES 9,093. BANK FEES 6,575. MEDICAL & DENTAL FEES 26,585.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION HAS A COMMITTEE RESPONSIBLE FOR OVERSIGHT OF THE FINANCIAL STATEMENT AUDIT AND SELECTION OF THE INDEPENDENT ACCOUNTING FIRM WHO PERFORMS THE ENGAGEMENT. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEARS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd00
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0992447784
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0KS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0CREATE, INNOVATE, AND IMPROVE EVERYDAY PRODUCTS AND SERVICES
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0KOCH COMPANIES LLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt04111 E 37TH ST N
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0WICHITA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0KS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd067220
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd01
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01856001
IRS990/TotalAssetsEOYAmt01900682
IRS990/TotalAssetsGrp/BOYAmt01856001
IRS990/TotalAssetsGrp/EOYAmt01900682
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0168947
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04929
IRS990/TotalLiabilitiesEOYAmt06357
IRS990/TotalLiabilitiesGrp/BOYAmt04929
IRS990/TotalLiabilitiesGrp/EOYAmt06357
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01851072
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01894325
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0177400
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt034800
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0177400
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0212200
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01856001
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01900682
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0133 PEACHTREE ST NE 12TH FL
IRS990/USAddress/CityNm0ATLANTA
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030303
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KEN DUARTE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum04046522109
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KOCH EMPLOYEE GROUP BENEFIT TRUST
ReturnHeader/Filer/BusinessNameControlTxt0KOCH
ReturnHeader/Filer/EIN0480834445
ReturnHeader/Filer/PhoneNum04046522109
ReturnHeader/Filer/USAddress/AddressLine1Txt0133 PEACHTREE ST NE 12TH FL
ReturnHeader/Filer/USAddress/CityNm0ATLANTA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030303
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341874260
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CBIZ ADVISORS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0700 WEST 47TH STREET SUITE 1100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KANSAS CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd064112
ReturnHeader/PreparerPersonGrp/PhoneNum08169455500
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LISA BURKE
ReturnHeader/ReturnTs02025-11-06T10:36:04-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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