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The lack of a formal event model hinders interoperability in distributed event-based systems. Consequently, we present in this paper a formal model of events, called F. The model bases on an upper-level ontology and pro-vides comprehensive support for all aspects of events such as time and space, objects and persons involved, as well as the structural aspects, namely mereological, causal, and correlational relationships. The event model provides a flexible means for event composition, modeling of event causality and correlation, and allows for representing different interpretations of the same event. The foundational event model F is developed in a pattern-oriented approach, modularized in different ontologies, and can be easily extended by domain specifific ontologies.