2014-08-13T16:09:48-05:00 2013-12-31 930954337 TALBOT KORVOLA & WARWICK LLP 4800 MEADOWS RD STE 200 LAKE OSWEGO OR 970354293 990 2013-01-01 911937645 VANCOUVER NATIONAL HISTORIC RESERVE TRUST VANC 3609921800 750 ANDERSON ST VANCOUVER WA 986613855 MICHAEL TRUE CFO 3609921800 2014-08-13 1 JASON R ORME P00295966 5032742849 X 2013 2015-11-30 17:44:51Z FORT VANCOUVER NATIONAL TRUST MICHAEL TRUE 750 ANDERSON ST VANCOUVER WA 986613855 3777734 0 X WWW.FORTVAN.ORG X 1998 WA TO ADVANCE THE PRESERVATION AND EDUCATIONAL PURPOSES OF THE VANCOUVER NATIONAL HISTORIC RESERVE FOR THE PUBLIC BENEFIT; TO SUPPORT ITS RESERVE PARTNERS IN A COLLECTIVE EFFORT TO PRESERVE, ENHANCE AND OPERATE THE RESERVE FOR PUBLIC BENEFIT THROUGH EDUCATION, RESOURCE DEVELOPMENT, ADVOCACY, COMMUNITY, IDENTITY, PROGRAMS AND CULTURAL EVENTS. 21 21 21 500 0 0 896427 666059 2678044 2647036 82781 101563 73598 29341 3730850 3443999 37330 7471 0 0 1751182 1475878 0 0 405123 1804773 1778248 3593285 3261597 137565 182402 4146335 5411578 828790 1764278 3317545 3647300 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. 1 1 457436 7471 370938 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. THIS AWARD PROGRAM RECEIVED OVER 25 YOUTH NOMINATIONS AND 7 ADULT NOMINATIONS IN 2013. CELEBRATING ITS 50TH 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. IN NOVEMBER, THE TRUST COORDINATED THE 27TH ANNUAL VETERANS PARADE AT FORT VANCOUVER AND WAS JOINED BY OVER 2,500 PARTICIPANTS AND VISITORS. 196028 43307 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. 1942889 2232791 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. OCCUPANCY OF THE SPACES EXCEEDED 99% FOR 2013. 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. 2596353 1 1 0 1 0 0 0 1 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 25 0 1 21 1 0 0 0 0 0 1 1 0 0 0 0 X 21 21 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 WA OR X X MICHAEL TRUE 3609921805 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 CO-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 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 ROGER QUALMAN TRUSTEE 1.00 X 0 0 0 STACEY GRAHAM VICE CHAIR 1.00 X X 0 0 0 STEVE HORENSTEIN TREASURER 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 WARD COOK TRUSTEE 1.00 X 0 0 0 ELSON STRAHAN PRESIDENT & CEO 50.00 X 169896 0 30300 MICHAEL TRUE CFO & COO 50.00 X 105399 0 21708 275295 0 52008 2 0 1 0 CITY OF VANCOUVER PO BOX 8995 VANCOUVER WA 98668 VARIOUS 397979 DISTINCTIVE LANDSCAPE 16620 NE 72ND AVE VANCOUVER WA 98686 LANDSCAPING 130436 REGENCE BLUE CROSS BLUESHIELD PO BOX 35022 SEATTLE WA 98124 HEALTH INSURANCE 100819 3 128832 1571 535656 666059 HISTORIC PROPERTY RENT 531120 2232791 2232791 CELEBRATE FREEDOM 713990 370938 370938 AVIATION EDUCATION PRO 456322 43307 43307 2647036 45473 45473 192920 136830 56090 56090 56090 66843 128832 109262 -42419 -42419 159199 87643 71556 71556 MISC. REVENUE-EXCLUDED 531390 204 204 204 3443999 2647036 0 130904 X 1021 1021 6450 6450 327303 236733 32940 57630 868002 627813 87356 152833 50662 36643 5099 8920 114811 83041 11555 20215 115100 83250 11584 20266 21128 21128 36195 36195 11504 11504 172914 120993 29745 22176 20255 15820 4435 544848 532712 10711 1425 64911 18142 5318 41451 12192 10717 1475 63706 55683 6468 1555 MASTER LEASE 520227 520227 OTHER SERVICES 82643 57484 10714 14445 EQUIPMENT RENTAL 71805 45679 4995 21131 MISCELLANEOUS EXPENSES 46914 4637 30509 11768 109006 70481 11652 26873 3261597 2596353 260121 405123 814621 251217 510541 1255747 206914 201941 37131 2186 91079 42702 5150 5494 497368 237191 274384 260177 2206515 3392114 4146335 5411578 174480 178603 264453 1036845 389857 548830 828790 1764278 X 1901669 2223553 1415876 1423747 3317545 3647300 4146335 5411578 182402 147353 0 X X 0 1 X 1 0 X 640709 659535 796770 896427 666059 3659500 640709 659535 796770 896427 666059 3659500 308736 3350764 43818 63865 91713 48545 45473 293414 125505 124607 135935 249182 226246 861475 4814389 12397100 0.69600 0.71430 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 12000 0 0 12000 0 PART II-B, LINE 1: PAYMENT TO A LOBBYIST X X 0 801565 90655 129245 762975 741798 98306 38539 801565 811149 -31194 38157 741798 759402 88703 36956 811149 718836 67636 27070 759402 1.00000 0 0 250000 126160 123840 184731 111031 73700 62637 62637 260177 SECURITY DEPOSITS 113680 OPERATING LEASE PAYABLE 279278 GIFT ANNUITY LIABILITIES 155872 548830 X 4006823 147353 232421 183050 562824 3443999 0 3443999 3677068 232421 183050 415471 3261597 0 3261597 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 109,262. BAD DEBTS NETTED WITH REVENUE FOR TAX 68,340. LOSS ON OBSOLETE INVENTORY INCLUDED IN COGS 5,448. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSE NETTED WITH REVENUES FOR TAX 109,262. BAD DEBTS NETTED WITH REVENUE FOR TAX 68,340. LOSS ON OBSOLETE INVENTORY INCLUDED IN COGS 5,448. DANCING WITH THE STARS 168642 128832 39810 1278 10946 19429 46727 PUB IN THE PARK 27033 27033 9974 11751 4057 1 5100 195675 128832 66843 1278 20920 36280 50784 109262 -42419 1 GENERAL GEORGE C. MARSHALL PUBLIC LEADERSHIP AWARD 1 2200 CASH SING 4TH 1 1750 CASH MARSHALL YOUTH LEADERSHIP AWARD 1 2500 CASH 1 X X X 0 0 0 0 0 0 0 0 0 ELSON STRAHAN PRESIDENT & CEO 169896 0 0 0 0 0 12713 0 17587 0 200196 0 0 0 MARY MEYERS (THRESHOLD INC) TENANT - LANDLORD 22800 RENTAL OF PROPERTY 0 FORM 990, PART III, LINE 2 THE TRUST NO LONGER OPERATES THE "PEARSON AIR MUSEUM" AND HAS LOCATED ITS AVIATION EDUCATION PROGRAMS TO THE PEARSON FIELD EDUCATION CENTER ON THE HISTORIC PEARSON FIELD. 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 EDUCATION CENTER IS ALSO OPEN TO THE PUBLIC AND FACILITATES SCHOOL GROUP TOURS DURING THE WEEKDAY FOR STUDENTS. ADDITIONAL DETAILS CAN BE FOUND IN THE PROGRAM DESCRIPTION FOR AVIATION EDUCATION PROGRAMS. FORM 990, PART III, LINE 3 THE TRUST NO LONGER OPERATES "PEARSON AIR MUSEUM" AND HAS LOCATED ITS AVIATION EDUCATION PROGRAMS TO THE PEARSON FIELD EDUCATION CENTER ON HISTORIC PEARSON FIELD. 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 IX, LINE 11G WEB DESIGN & MANAGEMENT SERVICES: PROGRAM SERVICE EXPENSES 120,993. MANAGEMENT AND GENERAL EXPENSES 29,745. FUNDRAISING EXPENSES 22,176. TOTAL EXPENSES 172,914. FORM 990, PART XII, LINE 2C: FORM 990, PART XII, LINE 2C, AUDIT COMMITTEE: THERE HAS BEEN NO CHANGE IN THE PROCESS OF OVERSEING OR SELECTING OUTSIDE AUDITORS FROM THE PRIOR YEAR. FORM 990, PART I LINE 9 PROGRAM SERVICE REVENUE FOR TAX REPORTING PURPOSES, RENTAL EXPENSES ARE NETTED WITH REVENUES. AS THIS IS THE CASE, TOTAL REVENUE AS REPORTED ON PAGE 1 DOES NOT ACCURATELY REFLECT THE GROSS REVENUES OF THE ORGANIZATION AND THE SUBSTANTIAL ROLE THE TRUST PLAYS AS IT RELATES TO HISTORIC PRESERVATION AND PROPERTY OPERATIONS. ADDITIONALLY, DUE TO THIS EXPENSE NETTING, PROGRAM SERVICE REVENUES ARE SIGNIFICANTLY LARGER THAN REPRESENTED ON PAGE 2 FOR THESE RENTAL ACTIVITIES.