2018-08-27T11:58:12-05:00 2017-12-31 930954337 TALBOT KORVOLA & WARWICK LLP 4800 MEADOWS RD STE 200 LAKE OSWEGO OR 970354293 990 2017-01-01 911937645 VANCOUVER NATIONAL HISTORIC RESERVE TRUST VANC 3609921800 750 ANDERSON ST VANCOUVER WA 986613855 MICHELLE HOWELL CONTROLLER 3609921800 2018-06-28 1 JASON R ORME P00295966 5032742849 X 2017 2022-09-23 18:48:47Z THE HISTORIC TRUST MICHELLE HOWELL 750 ANDERSON ST VANCOUVER WA 986613855 8098148 0 X WWW.THEHISTORICTRUST.ORG X 1998 WA THE TRUST INSPIRES CIVIC PRIDE AND ECONOMIC VITALITY THROUGH EDUCATION, PRESERVATION AND CELEBRATION OF OUR COMMUNITY'S HISTORY. 22 16 25 300 0 0 464813 2394874 3487950 3880078 65445 190648 67017 18734 4085225 6484334 12025 14050 0 0 1633110 1417285 0 0 137030 2260315 3898091 3905450 5329426 179775 1154908 14838173 16912019 5668903 6437827 9169270 10474192 X TO INSPIRE CIVIC PRIDE AND ECONOMIC VITALITY THROUGH EDUCATION, PRESERVATION AND CELEBRATION OF OUR HISTORY. 0 0 403686 14050 499493 CELEBRATE FREEDOM PROGRAMS:THE TRUST COORDINATES AND PRODUCES THE CELEBRATE FREEDOM PROGRAMS THAT INCLUDE EDUCATIONAL, INTERPRETIVE AND ENTERTAINMENT ACTIVITIES TO ENGAGE THE COMMUNITY ON THE HISTORIC SITE AND EDUCATE VISITORS ON OUR RICH HISTORY. THESE PROGRAMS INCLUDE THE GENERAL GEORGE C. MARSHALL PUBLIC AND YOUTH LEADERSHIP AWARD PROGRAMS, GENERAL GEORGE C. MARSHALL LECTURE SERIES, FLAG DAY, INDEPENDENCE DAY AND VETERANS PARADE AT FORT VANCOUVER.THE GENERAL GEORGE C. MARSHALL PUBLIC AND YOUTH LEADERSHIP AWARD PROGRAMS HONORED AN ADULT AND A SENIOR HIGH SCHOOL STUDENT FOR THEIR COMMITMENT TO PUBLIC SERVICE AND DEMONSTRATED LEADERSHIP POTENTIAL. CELEBRATING ITS 54TH YEAR, INDEPENDENCE DAY AT FORT VANCOUVER SHOWCASED LOCAL MUSICAL TALENT, FOOD VENDORS, ARTS AND CRAFT VENDORS, ACTIVITIES FOR KIDS AND FAMILIES. OVER 250 VOLUNTEERS AND 6 SPONSORS HELPED IN THE PRODUCTION AND EXECUTION OF THIS IMPORTANT COMMUNITY EVENT AND WERE JOINED BY OVER 35,000 INDIVIDUALS IN ATTENDANCE. 264944 200368 AVIATION EDUCATION PROGRAMS:THE TRUST'S AVIATION EDUCATION PROGRAMS INVOLVE HANDS ON ACTIVITIES THAT ARE TAUGHT BY PROFESSIONAL EDUCATORS AND TRAINED VOLUNTEERS WITH EXTENSIVE BACKGROUNDS IN EDUCATION AND AVIATION. THE PROGRAMS INCLUDE MULTIPLE AVIATION SUMMER CAMPS, AN ANNUAL AVIATION EDUCATION RESOURCE FAIR, YOUNG EAGLES PROGRAM, FLIGHT SIMULATOR LAB INSTRUCTION, AERO MODELING, OPEN COCKPIT VISITS IN A VARIETY OF AIRCRAFT, AND THE EDUCATION ON THE RICH HISTORY OF THE PEARSON AIR FIELD, FIRST AIRPORT IN THE PACIFIC NORTHWEST, AND ONE OF THE OLDEST OPERATING AIRFIELDS IN THE COUNTRY. THE TRUST OPERATES THE PEARSON FIELD EDUCATION CENTER (PFEC) AND PARTICIPATES IN OUTREACH PROGRAMS WITH SCHOOLS AND PROGRAMS SUCH AS MESA (MATH, ENGINEERING, SCIENCE ACHIEVEMENTS), CAREER AND COLLEGE FAIRS, VOLUNTEER FAIRS, AVIATION DAY WITH ALASKA AIRLINES, THE ROSE FESTIVAL GRAND FLORAL PARADE, THE WASHINGTON STATE SCHOOL FOR THE DEAF, DE LA SALLE NORTH, SCIENCE FAIRS, GIRL FEST PROGRAM BY THE GIRL SCOUTS OF AMERICA, BOY SCOUTS OF AMERICA, THE BOYS AND GIRLS CLUB, DREAM OREGON, IURBAN TEEN, WASHINGTON STATE UNIVERSITY VANCOUVER, CLARK COLLEGE, AIR SCIENCE KIDS, AMERICAN HERITAGE GIRLS, DRUG REHABILITATION PROGRAMS WITH DAYBREAK YOUTH SERVICES, AND IS THE CORNERSTONE OF THE CASCADIA TECH AVIATION PROGRAM. THE EDUCATION CENTER IS ALSO OPEN TO THE PUBLIC AND FACILITATES SCHOOL GROUP TOURS DURING THE WEEKDAY FOR STUDENTS. 2508103 2682843 MASTER LEASE OF CITY OF VANCOUVER PROPERTY: THE TRUST HOLDS A LONG TERM LEASE OF OFFICERS ROW AND THE WEST VANCOUVER BARRACKS FROM THE CITY OF VANCOUVER WHERE THE TRUST IS RESPONSIBLE FOR THE LEASING, MAINTENANCE AND PRESERVATION OF THE HISTORIC STRUCTURES. THE TRUST LEASES APPROXIMATELY 170,000 SQUARE FEET OF SPACE TO TENANTS WITH ADDITIONAL PUBLIC SPACES FOR EDUCATION, INTERPRETATION AND EVENT RENTAL VENUES. PUBLIC USE BUILDINGS AND EVENT VENUES INCLUDE THE HOWARD HOUSE, MARSHALL HOUSE, GRANT HOUSE, RED CROSS BUILDING AND THE ARTILLERY BARRACKS BUILDING. THESE LOCATIONS SERVE A VARIETY OF EVENTS THROUGHOUT THE YEAR INCLUDING WEDDINGS, BUSINESS MEETINGS, FUNDRAISERS, SEMINARS AND CONFERENCES FOR A VARIETY OF USERS WHO GET TO EXPERIENCE THE HISTORY AND THE HISTORIC SITE. EXPENSES LISTED ABOVE INCLUDE OPERATING EXPENSES, MASTER LEASE EXPENSES, TRANSFERS OUT AND CAPITAL FUND EXPENSES.IF THERE IS NET REVENUE REMAINING FROM OPERATIONS AFTER THE APPLICATION OF THE PAYMENT TO THE TRUST FOR GENERAL MANAGMENT AND ADMINISTRATIVE COSTS THEN 60% OF THE AMOUNT SHALL BE PAID INTO A CAPITAL FUND HELD BY THE CITY AND 40% SHALL BE DEPOSITED INTO A DEVELOPMENT FUND TO BE HELD BY THE TRUST. THE TRUST IS RESPONSIBLE FOR REPAIR AND MAINTENANCE OF THE PREMISES. FUNDING FOR PROJECTS FOR CAPITAL IMPROVEMENTS SHALL BE MADE FROM THE CAPITAL FUND. THE PURPOSE OF THE DEVELOPMENT FUND IS TO MAKE RESOURCES AVAILABLE TO FUND ACTIVITIES NECESSARY TO THE CONTINUED DEVELOPMENT OF THE RESERVE, WITH PRIORITY GIVEN TO THE PREMISES. FUNDS ALLOCATED TO THE DEVELOPMENT FUND FOR THE YEAR ENDED DECEMBER 31, 2017 WERE $328,778. 1752197 618255 OTHER PROGRAM REVENUE AND EXPENSES NOT RELATED TO THE THREE LARGEST PROGRAMS. 1752197 618255 4928930 1 1 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 1 0 1 0 0 0 0 1 0 0 0 0 1 24 0 1 25 1 0 0 0 0 0 1 1 0 0 0 0 X 22 16 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 WA OR X X X MICHELLE HOWELL CONTROLLER 3609921813 750 ANDERSON ST VANCOUVER WA 98661 BRAD CARLSON TREASURER 1.00 X X 0 0 0 ERIC FULLER TRUSTEE 1.00 X 0 0 0 GEORGE BRYANT TRUSTEE 1.00 X 0 0 0 JOHN DEEDER SECRETARY 1.00 X X 0 0 0 KIM CAPELOTO TRUSTEE 1.00 X 0 0 0 LINDA GLOVER VICE CHAIR 1.00 X X 0 0 0 MARY MEYERS TRUSTEE 1.00 X 0 0 0 MICHAEL L WILLIAMS TRUSTEE 1.00 X 0 0 0 PAUL CHRISTENSEN TRUSTEE 1.00 X 0 0 0 RICHARD KELLER II TRUSTEE 1.00 X 0 0 0 ROD COOK TRUSTEE 1.00 X 0 0 0 PAUL SPEER TRUSTEE 1.00 X 0 0 0 SCOTT CAMPBELL TRUSTEE 1.00 X 0 0 0 STACEY GRAHAM BOARD CHAIR 1.00 X X 0 0 0 STEVE HORENSTEIN PAST BOARD CHAIR 1.00 X X 0 0 0 TWYLA BARNES TRUSTEE 1.00 X 0 0 0 RON FREDRIKSEN TRUSTEE 1.00 X 0 0 0 MICHAEL GOODRICH TRUSTEE 1.00 X 0 0 0 BRUCE HAGENSEN TRUSTEE 1.00 X 0 0 0 BECKY WEIS TRUSTEE 1.00 X 0 0 0 TOM MAGINNIS TRUSTEE 1.00 X 0 0 0 JAN BADER EX-OFFICIO VOTING 1.00 X 0 0 0 LARRY SMITH TRUSTEE 1.00 X 0 0 0 KAYCEE WIITA TRUSTEE 1.00 X 0 0 0 MIKE TRUE PRESIDENT AND CEO 40.00 X 147359 0 21381 147359 0 21381 1 0 1 0 CITY OF VANCOUVER PO BOX 8995 VANCOUVER WA 98668 MASTER LEASE PAYMENTS, BOND PRINCIPAL AN 1689289 JE JOHN INC 1701 SE COLUMBIA RIVER DRIVE VANCOUVER WA 98661 CONSTRUCTION 1531677 DISTINCTIVE LANDSCAPING 16620 NE 72ND AVE VANCOUVER WA 98686 LANDSCAPING 140913 REGENCE 100 SW MARKET ST PORTLAND OR 97201 HEALTH INSURANCE 102547 4 52550 1052945 1289379 2394874 HISTORIC PROPERTY RENTALS 531310 2656333 2656333 PROVIDENCE ACADEMY 531310 937655 937655 CELEBRATE FREEDOM 713990 191834 191834 PEARSON FIELD EDUCATION CENTER 456322 52774 52774 PROVIDENCE ACADEMY 531310 41482 41482 3880078 67948 67948 1715842 2430 1594961 611 120881 1819 122700 120881 1819 36976 52550 18242 18734 18734 6484334 4000959 0 88501 14050 14050 168741 143853 12619 12269 975398 831539 72941 70918 63213 53890 4727 4596 103151 87937 7714 7500 106782 91033 7985 7764 52166 52166 13970 12990 980 14359 14359 270699 221363 44622 4714 37944 34241 3454 249 909132 895565 13567 67177 50306 6790 10081 114046 114046 45945 38214 7731 112906 84490 28416 MASTER LEASE 1997897 1997897 SUPPLIES 79640 69915 7650 2075 OTHER SERVICES 75453 53431 21620 402 EQUIPMENT RENTAL 38625 31089 3452 4084 68132 36556 20178 11398 5329426 4928930 263466 137030 377933 447017 1986728 2697595 639285 117568 11024 4323 18107 7250 11583278 288707 9674361 11294571 2109232 2328182 17303 15163 4200 350 14838173 16912019 224363 707834 81763 104946 5015354 4976577 347423 648470 5668903 6437827 X 7824059 8045042 1345211 2429150 9169270 10474192 14838173 16912019 X 1154908 150063 -49 X X 0 1 X 1 0 X 666059 4912319 1522946 464813 2394874 9961011 666059 4912319 1522946 464813 2394874 9961011 2913456 7047555 45473 50318 46775 50634 67948 261148 226246 239369 120690 88236 36976 711517 10933676 16179333 0.64460 0.60800 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 0 715041 12732 96328 36070 788031 708827 10654 32595 37035 715041 773392 9438 -74003 708827 762975 11326 28865 -29773 773392 801565 90655 129245 762975 0.34000 0.66000 0 0 8348505 8348505 1325745 210113 1115632 146710 78594 68116 1762318 1762318 11294571 SECURITY DEPOSITS 214431 OPERATING LEASE PAYABLE 289035 GIFT ANNUITY LIABILITIES 139040 OTHER CURRENT LIABILITIES 5964 648470 X 6724838 150063 25799 64642 240504 6484334 0 6484334 5419917 25799 64692 90491 5329426 0 5329426 PART III, LINE 1A: COLLECTIONS AND EXHIBITS DURING 2005 THE TRUST ASSUMED OPERATIONS OF THE PEARSON AIR MUSEUM AND ACQUIRED RELATED MUSEUM ASSETS. THE ASSETS CONSIST OF AIRPLANES, EXHIBITS AND OTHER COLLECTIONS. IT IS NOT PRACTICAL TO ESTIMATE THE FAIR MARKET VALUE OF THE ASSETS AND, AS SUCH, THEY HAVE NOT BEEN CAPITALIZED IN THE ACCOMPANYING STATEMENT OF FINANCIAL POSITION. COLLECTIONS AND EXHIBITS ACQUIRED SINCE JANUARY 1, 2006 HAVE BEEN CAPITALIZED AND ARE RECORDED AT FAIR MARKET VALUE AS OF THE DATE CONTRIBUTED OR AT COST IF PURCHASED. DUE TO THEIR NATURE, EXHIBITS AND COLLECTIONS ARE NOT DEPRECIATED. PART OF THE PURPOSE OF THE TRUST IS TO PROMOTE HISTORICAL EDUCATION, INCLUDING MILITARY HISTORY. THE AIRPLANES, EXHIBITS AND COLLECTIONS ARE A PART OF THIS HISTORY. THE TRUST CONTINUES TO UTILIZE THESE ASSETS AS PART OF ITS AVIATION EDUCATION PROGRAMS. PART X, LINE 2: THE TRUST FOLLOWS THE PROVISIONS OF FASB ASC TOPIC INCOME TAXES. MANAGEMENT EVALUATED THE TRUST'S TAX POSITIONS AND CONCLUDED THAT THE TRUST HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS TOPIC. PART XI, LINE 2D - OTHER ADJUSTMENTS: INCOME NETTED WITH OFFSETTING EXPENSES 18,242. BAD DEBT RECOVERY NETTED WITH REVENUE FOR TAX 46,400. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES NETTED WITH OFFSETTING INCOME 18,242. BAD DEBT RECOVERY NETTED WITH REVENUE FOR TAX 46,400. OTHER OFFICE EXPENSES 49. ROUNDING 1. LET'S TAKE FLIGHT 79526 52550 26976 18242 MCKIBBON GOLD CLASSIC 10000 10000 2 89526 52550 36976 18242 18242 18734 1 GENERAL GEORGE C. MARSHALL PUBLIC LEADERSHIP AWARD PAID TO THE INDIVIDUAL, D. MAX AULT. 1 5050 CASH MARSHALL YOUTH LEADERSHIP AWARD - SCHOLARSHIP PAID DIRECTLY TO THE COLLEGE 1 2500 CASH CAMP SCHOLARSHIPS 13 6500 CASH X X X 0 0 0 0 0 0 0 0 0 MIKE TRUE PRESIDENT AND CEO 132359 0 15000 0 0 0 11052 0 10329 0 168740 0 0 0 PART I, LINE 3 THE EXECUTIVE COMMITTEE WEIGHS IN ON THE CEO'S COMPENSATION EVERY YEAR DURING THE BUDGETING PROCESS. THEY LOOK AT OTHER CEOS PAY FOR SIMILAR TYPE OF ORGANIZATIONS. THE CEO AND CONTROLLER LOOK AT SALARY SURVEYS FOR THE OTHER POSITIONS POSTED. MARY MEYERS (THRESHOLD INC) TENANT - LANDLORD 4750 MS. MEYER'S COMPANY, THRESHOLD, INC., LEASES PROPERTY ON OFFICER'S ROW. 0 STACEY GRAHAM TENANT - LANDLORD 16969 RENTAL OF PROPERTY 0 RON FREDERIKSEN TENANT - LANDLORD 16550 MR. FREDERIKSEN'S FORMER SPOUSE RENTS OFFICE SPACE ON OFFICER'S ROW FOR HER BUSINESS, TERRY MURPHY DESIGNS. 0 KIM CAPELOTO BANK WE BANK AT RIVERVIEW BANK WHERE MR. CAPELOTO IS A VICE PRESIDENT. 0 BRAD CARLSON BANK MR. CARLSON IS ON THE BOARD OF RIVERVIEW BANK, WHERE WE BANK. 0 FORM 990, PART VI, SECTION A, LINE 2 BRAD CARLSON IS A BOARD MEMBER FOR RIVERVIEW BANK. IT IS POSSIBLE THAT OTHER BOARD MEMBERS MAY BANK THERE BUT NOT VERIFIED. STEVE HORENSTEIN MAY HAVE SERVED AS LEGAL COUNSEL TO OTHER BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE RETURN PREPARER PROVIDES A DRAFT FORM 990 FOR THE CONTROLLER TO REVIEW AND MAKE CHANGES. DRAFT COPIES OF THE RETURN WILL BE EMAILED TO THE BOARD MEMBERS WHO WILL THEN HAVE A CHANCE TO COMMENT AND ASK QUESTIONS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE REQUIRED TO IMMEDIATELY DISCLOSE ANY POTENTIAL CONFLICT OF INTEREST WHEN IT ARISES. IF IT APPEARS ANY CONFLICT MAY EXIST, AN INVESTIGATION AND INQUIRY BY STAFF IS PERFORMED AND REPORTED TO THE BOARD. IF A DIRECT CONFLICT EXISTS, THE BOARD MEMBER IS EXCUSED DURING ANY RELATED DISCUSSIONS. THE POLICY IS REVIEWED YEARLY AT THE FIRST BOARD MEETING OF THE YEAR. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE WEIGHS IN ON THE CEO'S COMPENSATION EVERY YEAR DURING THE BUDGETING PROCESS. THEY LOOK AT OTHER CEO PAY FOR SIMILAR TYPE ORGANIZATIONS. THE CEO AND CONTROLLER LOOK AT SALARY SURVEYS FOR THE OTHER POSITIONS POSTED. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST, DOCUMENTS WILL BE PROVIDED. FORM 990, PART XI, LINE 9: OTHER OFFICE EXPENSE -49. FORM 990, PART XII, LINE 2C: FORM 990, PART XII, LINE 2C, AUDIT COMMITTEE: THERE HAS BEEN NO CHANGE IN THE PROCESS OF OVERSEEING OR SELECTING OUTSIDE AUDITORS FROM THE PRIOR YEAR. ACADEMY DEVELOPMENT LLC 750 ANDERSON STREET VANCOUVER WA 98661 REAL ESTATE HOLDING WA 302546 4457872 PROVIDENCE ACADEMY LLC 750 ANDERSON STREET VANCOUVER WA 98661 REAL ESTATE HOLDING WA 1663508 6844220