2016-11-14T15:15:49-06:00 2015-12-31 930954337 TALBOT KORVOLA & WARWICK LLP 4800 MEADOWS RD STE 200 LAKE OSWEGO OR 970354293 990 2015-01-01 911937645 VANCOUVER NATIONAL HISTORIC RESERVE TRUST VANC 3609921800 750 ANDERSON ST VANCOUVER WA 986613855 MICHAEL TRUE PRESIDENT 3609921800 2016-11-10 1 JASON R ORME P00295966 5032742849 X 2015 2017-02-10 21:41:12Z FORT VANCOUVER NATIONAL TRUST MICHAEL TRUE 750 ANDERSON ST VANCOUVER WA 986613855 5636955 0 X WWW.FORTVAN.ORG X 1998 WA THE TRUST INSPIRES CIVIC PRIDE AND ECONOMIC VITALITY THROUGH EDUCATION, PRESERVATION AND CELEBRATION OF OUR COMMUNITY'S HISTORY. 24 24 27 300 0 0 4912319 1522946 2791655 3341704 75474 204802 51200 15242 7830648 5084694 11690 6450 0 0 1543262 1553122 0 46381 310430 1910853 2311468 3465805 3917421 4364843 1167273 9469028 15087812 1441060 6158701 8027968 8929111 X TO INSPIRE CIVIC PRIDE AND ECONOMIC VITALITY THROUGH EDUCATION, PRESERVATION AND CELEBRATION OF OUR HISTORY. 1 1 446725 6450 575553 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 52ND YEAR, INDEPENDENCE DAY AT FORT VANCOUVER SHOWCASED LOCAL MUSICAL TALENT, FOOD VENDORS, ARTS AND CRAFT VENDORS, ACTIVITIES FOR KIDS AND FAMILIES AND HISTORIC TOURS AND ACTIVITIES FOR ALL AGES. OVER 400 VOLUNTEERS AND 20 SPONSORS HELPED IN THE PRODUCTION AND EXECUTION OF THIS IMPORTANT COMMUNITY EVENT AND WERE JOINED BY OVER 35,000 INDIVIDUALS IN ATTENDANCE. 248404 165617 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, 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 CLARK COUNTY SKILLS CENTER AVIATION PROGRAM. THE EDUCATION CENTER IS ALSO OPEN TO THE PUBLIC AND FACILITATES SCHOOL GROUP TOURS DURING THE WEEKDAY FOR STUDENTS. 2112832 2285796 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 150,000 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. THE TRUST IS IN THE PLANNING STAGES FOR THE RENOVATION OF AN ADDITIONAL 80,000 SQUARE FEET OF BUILDINGS IN THE WEST VANCOUVER BARRACKS. 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 PRIORTY GIVEN TO THE PREMISES. FUNDS ALLOCATED TO THE DEVELOPMENT FUND FOR THE YEAR ENDED DECEMBER 31, 2015 WERE $1,217,071. 536268 314738 ALL OTHER PROGRAMS AND ACTIVITIES 536268 314738 3344229 1 1 0 1 0 0 0 1 0 1 1 0 0 0 1 1 1 1 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 1 0 1 0 0 0 0 1 0 0 0 0 1 41 0 1 27 1 0 0 0 0 0 1 1 0 0 0 0 X 24 24 1 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 WA OR X X X MICHELLE HOWELLCONTROLLER 3609921813 750 ANDERSON ST VANCOUVER WA 98661 BRAD CARLSON SECRETARU 1.00 X X 0 0 0 BRUCE HAGENSEN TRUSTEE 1.00 X 0 0 0 DICK POKORNOWSKI TRUSTEE 1.00 X 0 0 0 ERIC FULLER TRUSTEE 1.00 X 0 0 0 GEORGE BING SHELDON STRATEGIC PLANNING CHAIR 1.00 X X 0 0 0 GEORGE BRYANT TRUSTEE 1.00 X 0 0 0 GEORGE VAN HOOMISSEN TRUSTEE 1.00 X 0 0 0 HUNT CORACCI TRUSTEE 1.00 X 0 0 0 JAN BADER EX-OFFICIO - VOTING 1.00 X 0 0 0 JOHN DEEDER TRUSTEE 1.00 X 0 0 0 JOHN RUDI TRUSTEE 1.00 X 0 0 0 KAYCEE WIITA TRUSTEE 1.00 X 0 0 0 KIM CAPELOTO TREASURER 1.00 X X 0 0 0 LINDA GLOVER TRUSTEE 1.00 X 0 0 0 MARILYN NORRIS JENSEN TRUSTEE 1.00 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 ROGER QUALMAN 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 VICE CHAIR 1.00 X X 0 0 0 STEVE HORENSTEIN BOARD CHAIR 1.00 X X 0 0 0 TWYLA BARNES TRUSTEE 1.00 X 0 0 0 MICHAEL TRUE CEO, TRUST PRESIDENT 40.00 X 121208 0 20241 121208 0 20241 1 0 0 0 CITY OF VANCOUVER PO BOX 8995 VANCOUVER WA 98668 VARIOUS 588202 DISTINCTIVE LANDSCAPE 16620 NE 72ND AVE VANCOUVER WA 98686 LANDSCAPING 148726 UNITED HEALTH CARE 1111 THIRD AVENUE SUITE 1100 SEATTLE WA 98101 HEALTH INSURANCE 124470 3 21435 1501511 1522946 HISTORIC PROPERTY RENT 531310 2267640 2267640 PROVIDENCE ACADEMY 531310 614241 614241 CELEBRATE FREEDOM 713990 357067 357067 PROVIDENCE ACADEMY 531310 64385 64385 PEARSON FIELD EDUCATIO 456322 38371 38371 3341704 46775 46775 604840 446813 158027 158027 158027 30415 21435 53711 -23296 -23296 90275 51737 38538 38538 5084694 3341704 0 220044 X 6450 6450 239629 186752 21809 31068 1093069 851872 99481 141716 53197 41459 4841 6897 107843 84046 9815 13982 59384 46280 5405 7699 14485 14485 36330 36330 46381 46381 13743 13743 479678 429781 24566 25331 25544 23638 1906 559543 550204 8094 1245 61222 43631 6998 10593 110233 110233 35167 32980 2187 104104 84837 16698 2569 MASTER LEASE 522781 522781 OTHER SERVICES 72227 55956 15694 577 EQUIPMENT RENTAL 57319 44180 9710 3429 SUPPLIES 57288 49193 5020 3075 161804 115398 32444 13962 3917421 3344229 262762 310430 13940 401679 769611 2167594 1307610 737347 12725 849 39470 0 2892 2227 9935821 269462 258832 9666359 7063948 2088813 19444 3500 9469028 15087812 143782 240790 757010 98749 5189600 540268 629562 1441060 6158701 X 2585719 7560088 5442249 1369023 8027968 8929111 9469028 15087812 1167273 -266130 0 X X 0 1 X 1 0 X 796770 896427 666059 4912319 1522946 8794521 796770 896427 666059 4912319 1522946 8794521 2595350 6199171 91713 48545 45473 50318 46775 282824 135935 249182 226246 239369 120690 971422 10048767 14028765 0.61690 0.57410 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 18000 0 0 18000 0 PART II-B, LINE 1: PAYMENT TO A LOBBYIST FOR LOBBYING ACTIVITIES WITH THE WASHINGTON STATE LEGISLATURE TO OBTAIN STATE FUNDING FOR THE ACADEMY BUILDING RENOVATIONS. X X 0 773392 9438 -74003 0 708827 762975 11326 28865 -29773 773392 801565 90655 129245 762975 741798 98306 38539 801565 811149 -31194 38157 741798 0.60000 0.00000 0.40000 0 0 8348505 8348505 1325745 163588 1162157 198934 105874 93060 62637 62637 9666359 SECURITY DEPOSITS 165674 OPERATING LEASE PAYABLE 293985 GIFT ANNUITY LIABILITIES 146939 DEFERRED COMPENSATION 15000 OTHER CURRENT LIABILITIES 7964 629562 X 4933358 -266130 30099 85063 -150968 5084326 368 368 5084694 4032215 30099 85063 115162 3917053 368 368 3917421 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 85,063. PART XI, LINE 4B - OTHER ADJUSTMENTS: BAD DEBTS NETTED WITH REVENUE FOR TAX 368. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES NETTED WITH OFFSETTING INCOME 85,063. PART XII, LINE 4B - OTHER ADJUSTMENTS: BAD DEBTS NETTED WITH REVENUE FOR TAX 368. X X X X X X X 1 WESTBY ASSOCIATES 1053 OFFICERS ROW VANCOUVER WA 98661 MAJOR GIFT CAMPAIGN 0 103700 45381 58319 103700 45381 58319 OR WA GENERAL - MOONLIGHT & MOTORCARS 51850 21435 30415 53711 51850 21435 30415 53711 53711 -23296 1 GENERAL GEORGE C. MARSHALL PUBLIC LEADERSHIP AWARD PAID TO THE INDVIDUAL - MATTHEW BISTURIS 1 2200 CASH - SING 4TH - SCHOLARSHIP PAID DIRECTLY TO COLLEGE 1 1500 CASH MARSHALL YOUTH LEADERSHIP AWARD - SCHOLARSHIP PAID DIRECTLY TO THE COLLEGE 1 2500 CASH MARY MEYERS (THRESHOLD INC) TENANT - LANDLORD 22800 MS. MEYER'S COMPANY, THRESHOLD, INC., LEASES PROPERTY ON OFFICER'S ROW. 0 STACEY GRAHAM TENANT - LANDLORD 15350 RENTAL OF PROPERTY 0 GEORGE VAN HOOMISSEN TENANT - LANDLORD 15950 RENTAL OF PROPERTY 0 RON FREDERIKSEN - FREDRICKSEN FAMILY OFFICE TENANT - LANDLORD 9450 MR. FREDERIKSEN'S COMPANY, FREDRICKSEN FAMILY OFFICE, RENTS AN OFFICE ON OFFICERS' ROW. 0 KIM CAPELOTO BANK WE BANK AT RIVERVIEW BANK WHERE MR. CAPELOTO IS A VICE PRESIDENT. 0 RON FREDERIKSEN - RSV CONSTRUCTION BUILDER / CONSTRUCTION MR. FREDERIKSEN'S COMPANY, RSV CONSTRUCTION, DID THE LEASEHOLD IMPROVEMENTS AT THE PEARSON FIELD EDUCATION CENTER PRIOR TO HIS BECOMING A BOARD MEMBER. 0 FORM 990, PART III, LINE 2 THEY PURCHASED THE ACADEMY AND THE SURROUNDING PROPERTY. IT IS COMMERCIAL RENTALS, PARKING RENTS AND EVENT RENTAL. FORM 990, PART III, LINE 3 THEY CLOSED THE BOOKSTORE THAT HAD BEEN OPERATING OUT OF THE PEARSON AIR MUSEUM. IT WAS CLOSED WHEN THE NATIONAL PARK SERVICE OPENED THEIR STORE IN THE REMODELED VISITOR'S CENTER. FORM 990, PART VI, SECTION A, LINE 2 STEVE HORENSTEIN IS AN ATTORNEY AND HAS ATTORNEY CLIENT RELATIONSHIPS WITH OTHER BOARD MEMBERS. BRAD CARLSON IS ON THE BOARD OF RIVERVIEW BANK AND KIM CAPELOTO IS AN EXECUTIVE VICE PRESIDENT OF RIVERVIEW BANK. IT IS POSSIBLE THAT OTHER BOARD MEMBERS MAY BANK AT RIVERVIEW BANK BUT NOT VERIFIED. FORM 990, PART VI, SECTION A, LINE 4 THE BYLAWS FOR TH FORT VANCOUVER NATIONAL TRUST WERE REVISED ON OCTOBER 6, 2015. THE BYLAWS NOW INCLUDE FOR THE DEVELOPMENT, RENOVATIONS AND OWNERSHIP OF TWO RELATED PROPERTIES, PROVIDENCE ACADEMY LLC AND ACADEMY DEVELOPMENT LLC. FORM 990, PART VI, SECTION B, LINE 11 THE RETURN PREPARER PROVIDES A DRAFT FORM 990 FOR THE CFO 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. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE OF THE BOARD LOOKED AT COMPARABLE SALARIES OF CEOS AT OTHER SIMILAR NON-PROFITS IN THE AREA. OFFICERS WERE EXCUSED FROM DISCUSSION WHILE COMPENSATION WAS SET AND APPROVED. FOR NEW POSITIONS, WE QUERY JOB POSTINGS FOR SIMILAR POSITIONS IN THE NON-PROFIT ARENA. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST, DOCUMENTS WILL BE PROVIDED. FORM 990, PART IX, LINE 11G OTHER SERVICE FEES : PROGRAM SERVICE EXPENSES 429,781. MANAGEMENT AND GENERAL EXPENSES 24,566. FUNDRAISING EXPENSES 25,331. TOTAL EXPENSES 479,678. 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 14584 PROVIDENCE ACADEMY LLC 750 ANDERSON STREET VANCOUVER WA 98661 REAL ESTATE HOLDING WA 4221109