2015-08-12T16:29:12-05:00 2014-12-31 930954337 TALBOT KORVOLA & WARWICK LLP 4800 MEADOWS RD STE 200 LAKE OSWEGO OR 970354293 990 2014-01-01 911937645 VANCOUVER NATIONAL HISTORIC RESERVE TRUST VANC 3609921800 750 ANDERSON ST VANCOUVER WA 986613855 MICHAEL TRUE PRESIDENT 3609921800 2015-08-06 1 JASON R ORME P00295966 5032742849 X 2014 2016-02-25 16:41:14Z FORT VANCOUVER NATIONAL TRUST MICHAEL TRUE 750 ANDERSON ST VANCOUVER WA 986613855 8092148 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 23 500 0 0 666059 4912319 2647036 2791655 101563 75474 29341 51200 3443999 7830648 7471 11690 0 0 1475878 1543262 0 0 387478 1778248 1910853 3261597 3465805 182402 4364843 5411578 9469028 1764278 1441060 3647300 8027968 X TO ADVANCE THE EDUCATIONAL AND PRESERVATION PURPOSES OF THE VANCOUVER NATIONAL HISTORIC RESERVE; TO SUPPORT ITS RESERVE PARTNERS IN A COLLECTIVE EFFORT TO PRESERVE, ENHANCE AND OPERATE THE RESERVE FOR PUBLIC BENEFIT THROUGH EDUCATION, RESOURCE DEVELOPMENT, COMMUNITY, IDENTITY, PROGRAMS AND CULTURAL EVENTS. 0 0 501908 11690 372695 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 51ST 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. 196929 172725 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. 2102755 2246235 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 EXPSNES, 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 AVAILABE 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, 2014 WERE $997,584. 7092 OTHER MISC EXPENSES 7092 2808684 1 1 0 1 0 0 0 1 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 40 0 1 23 1 0 0 0 0 0 1 1 0 0 0 0 X 24 24 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 WA OR X X MICHELLE HOWELLCONTROLLER 3609921813 750 ANDERSON ST VANCOUVER WA 98661 BRUCE HAGENSEN TRUSTEE 1.00 X 0 0 0 DICK POKORNOWSKI TRUSTEE 1.00 X 0 0 0 ED LYNCH EXECUTIVE BOARD CHAIR 1.00 X 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 KILLIAN 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 RUDI TRUSTEE 1.00 X 0 0 0 KIM CAPELOTO TREASURER 1.00 X 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 GEORGE KILLIAN TRUSTEE 1.00 X 0 0 0 PAUL SPEER 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 BRAD CARLSON SECRETARY 1.00 X X 0 0 0 GEORGE VAN HOOMISSEN TRUSTEE 1.00 X 0 0 0 ROGER QUALMAN TRUSTEE 1.00 X 0 0 0 GEORGE BRYANT TRUSTEE 1.00 X 0 0 0 ROD COOK TRUSTEE 1.00 X 0 0 0 LINDA GLOVER TRUSTEE 1.00 X 0 0 0 MICHAEL TRUE COO, TRUST PRESIDENT 50.00 X 107694 0 22416 ELSON STRAHAN CEO 40.00 X 169896 0 30497 277590 0 52913 2 0 1 0 CITY OF VANCOUVER PO BOX 8995 VANCOUVER WA 98668 VARIOUS 496883 DISTINCTIVE LANDSCAPE 16620 NE 72ND AVE VANCOUVER WA 98686 LANDSCAPING 135577 REGENCE BLUE CROSS BLUESHIELD PO BOX 35022 SEATTLE WA 98124 HEALTH INSURANCE 108263 3 123158 4789161 4912319 HISTORIC PROPERTY RENT 531120 2246235 2246235 CELEBRATE FREEDOM 713990 372695 372695 AVIATION EDUCATION PRO 456322 172725 172725 2791655 50318 50318 98488 73332 25156 25156 25156 113663 123158 127427 -13764 -13764 123385 60741 62644 62644 MISC. REVENUE-EXCLUDED 531390 2320 2320 2320 7830648 2791655 0 126674 740 740 10950 10950 330503 244781 33849 51873 834106 617765 85426 130915 53950 39957 5525 8468 112639 83424 11536 17679 212064 157061 21719 33284 24214 24214 34100 34100 13532 13532 172569 120648 29745 22176 31891 27456 4435 623962 611825 10712 1425 72636 25867 5318 41451 8208 6733 1475 69885 61862 6468 1555 MASTER LEASE 506003 506003 OTHER SERVICES 103922 78763 10714 14445 EQUIPMENT RENTAL 92137 66011 4995 21131 SUPPLIES 56786 32232 6592 17962 101008 44760 35569 20679 3465805 2808684 269643 387478 251217 13940 1255747 769611 201941 1307610 2186 12725 42702 39470 5494 2892 504231 245399 260177 258832 3392114 7063948 5411578 9469028 178603 143782 1036845 757010 548830 540268 1764278 1441060 X 2223553 2585719 1423747 5442249 3647300 8027968 5411578 9469028 4364843 15825 0 X X 0 1 X 1 0 X 659535 796770 896427 666059 4912319 7931110 659535 796770 896427 666059 4912319 7931110 2645796 5285314 63865 91713 48545 45473 50318 299914 124607 135935 249182 226246 239369 975339 9206363 13062372 0.57410 0.69600 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 2000 0 0 2000 0 PART II-B, LINE 1: PAYMENT TO A LOBBYIST X X 0 762975 11326 28865 -29773 773392 801565 90655 129245 762975 741798 98306 38539 801565 811149 -31194 38157 741798 759402 88703 36956 811149 0 0 250000 132570 117430 191594 112829 78765 62637 62637 258832 SECURITY DEPOSITS 125180 OPERATING LEASE PAYABLE 263873 GIFT ANNUITY LIABILITIES 151215 540268 X 8011592 15825 52650 115671 184146 7827446 3202 3202 7830648 3630924 52650 115671 168321 3462603 3202 3202 3465805 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 ACCOUNTING FOR UNCERTAINTY IN 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: SPECIAL EVENT EXPENSE NETTED WITH REVENUES FOR TAX 115,671. BAD DEBTS NETTED WITH REVENUE FOR TAX PART XI, LINE 4B - OTHER ADJUSTMENTS: BAD DEBTS NETTED WITH REVENUE FOR TAX 3,202. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSE NETTED WITH REVENUES FOR TAX 115,671. BAD DEBTS NETTED WITH REVENUE FOR TAX PART XII, LINE 4B - OTHER ADJUSTMENTS: BAD DEBTS NETTED WITH REVENUE FOR TAX 3,202. X X X X X X X 1 WESTBY ASSOCIATES 1053 OFFICERS ROW VANCOUVER WA 98661 MAJOR GIFT CAMPAIGN 0 650000 67571 582429 650000 67571 582429 DANCING WITH THE STARS 157208 113158 44050 7060 79997 PUB IN THE PARK 79613 10000 69613 8423 31947 236821 123158 113663 15483 111944 127427 -13764 1 GENERAL GEORGE C. MARSHALL PUBLIC LEADERSHIP AWARD 1 2200 CASH SING 4TH 4 2000 CASH MARSHALL YOUTH LEADERSHIP AWARD 1 2500 CASH 1 X X X 0 0 0 0 0 0 0 0 0 ELSON STRAHAN CEO 169896 0 0 0 0 0 12713 0 17784 0 200393 0 0 0 MARY MEYERS (THRESHOLD INC) TENANT - LANDLORD 24795 RENTAL OF PROPERTY 0 STACEY GRAHAM TENANT - LANDLORD 10538 RENTAL OF PROPERTY 0 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 B, LINE 11 THE RETURN PREPARER REVIEWED FORM 990 WITH THE CFO, WHO APPROVED THE RETURN FOR SIGNATURE AND FILING. DRAFT COPIES OF THE RETURN WERE PROVIDED TO THE BOARD BEFORE IT WAS FILED. 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 COMPARABLE DATA PROVIDED TO EXECUTIVE COMMITTEE. OFFICERS WERE EXCUSED FROM DISCUSSION WHILE COMPENSATION WAS SET AND APPROVED. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST, DOCUMENTS WILL BE PROVIDED. 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.