2013-08-15T10:29:30-05:00 2012-12-31 861065772 Deloitte Tax LLP 250 East Fifth Street Suite 1900 Cincinnati OH 45202 990 2012-01-01 310263158 Disabled American Veterans DISA 8594417300 3725 Alexandria Pike Cold Spring KY 41076 Arthur Wilson 8594417300 2013-08-15 1 Rebecca Lyons P01487105 5137847100 2012 2016-02-24 21:20:13Z J Marc Burgess 3725 Alexandria Pike Cold Spring KY 41076 238976337 0 0557 X www.dav.org X 1932 Since 1920, DAV builds better lives for America's disabled veterans and their families. 7 6 714 14000 0 0 103466734 106554515 5259093 5231562 22802781 15560592 627873 500545 132156481 127847214 5038982 5245278 0 0 48519029 55719317 180000 180000 32374861 62853011 66081975 116591022 127226570 15565459 620644 388911658 425754878 152504428 177091953 236407230 248662925 X We are dedicated to one single purpose: empowering veterans to lead high-quality lives with respect and dignity. See Schedule O for further details.We accomplish this by making sure veterans and their families can access the full range of benefits available to them; fighting for the interests of America's injured heroes on Capitol Hill; and educating the public about the great sacrifices and needs of veterans transitioning back to civilian life. 0 0 49136767 5245278 NATIONAL SERVICE PROGRAM: DAV's largest operation offers services through its National Service Office program, Transition Service Office program, Mobile Service Office program, Voluntary Service program, State Services and Disaster Relief.See Schedule O for detailed description of each program.In 100 offices throughout the United States and in Puerto Rico, we employ a corps of approximately 260 National Service Officers (NSOs) and 34 Transition Service Officers (TSOs) who provide free, professional counseling and representation to veterans of all generations and their families with claims for benefits from the Department of Veterans Affairs (VA), the Department of Defense and other government agencies. Veterans need not be members to take advantage of our assistance, which is provided free of charge. Between January 1, 2012, and December 31, 2012, our NSOs and TSOs assisted veterans and their families with more than 300,000 claims for VA benefits, obtaining for them more than $5 billion in new and retroactive benefits. DAV truly is an organization of veterans helping veterans, as all our service officers incurred injury or illness related to their wartime service. Our NSOs function as attorneys-in-fact, assisting veterans and their families in filing claims for VA disability compensation, rehabilitation and education programs, pensions, death benefits, employment and training programs. They provide free services such as information seminars, and counseling and community outreach activities such as the Mobile Service Office (MSO) Program. They also represent veterans and active duty military personnel before Discharge Review Boards, Boards for Correction of Military Records, Physical Evaluation Boards, the Disabled Transition Assistance Program, the Transition Assistance Program and other official panels.Service members making the all-important transition back into civilian life must overcome many obstacles. And DAV's participation in the Transition Assistance and Disabled Transition Assistance Programs provides them with important information on veterans' benefits and services that address their overall health and well-being. Our TSOs provide benefits counseling and assistance to service members filing initial claims for VA benefits at more than 100 military installations throughout the country. By filing compensation claims at separation centers where service medical records and examination facilities are readily available, we are able to provide prompt service to these future veterans. Over the last year, our TSOs conducted 2,760 formal presentations for 63,215 transitioning service members. During that same time, they filed 18,214 claims for VA benefits.The Board of Veterans' Appeals (BVA) is the highest appellate level within the VA responsible for final decisions concerning entitlement to veterans' benefits. Roughly 96 percent of the claims before the board involve disability compensation issues. Our highly skilled National Appeals Officers serve appellants in the preparation of written briefs for BVA review and conduct formal hearings before Veterans' Law Judges. DAV maintains the largest staff of any advocacy group. In 2012, we completed more than 13,000 appeals representing more than 31.1 percent of all cases decided by the BVA.The Mobile Service Office (MSO) Program continues to seek new venues to bring DAV's service to veterans and dependents in their own communities. By putting our service offices on the road, assisting veterans where they live, DAV is increasing their accessibility to benefits. With 10 specially equipped MSOs visiting communities across the country, this outreach effort generates a considerable amount of claims work from those veterans who may not otherwise have the opportunity to seek assistance at our National Service Offices. During 2012, our MSOs traveled more than 108,000 miles, visiting 878 cities and towns.VOLUNTARY SERVICE PROGRAM: DAV is committed to supporting the distinguished service, loyalty and devotion of our volunteers, who on a daily basis help us fulfill our promises to the men and women who served. One of the largest volunteer programs is our nationwide Transportation Network, through which volunteers provide transportation to veterans who need help getting to and from Department of Veterans Affairs (VA) medical centers for appointments and treatment. More than 190 DAV Hospital Service Coordinators manage the transportation needs of veterans to and from nearly every VA medical facility in the country. In 2012, 117 vans were added to the Transportation Network. Since its inception in 1987, 2,586 vans have been purchased by the National Organization, Chapters, Departments and the National Service Foundation Columbia Trust at a cost of $56,658,892 and donated to VA. Since the Transportation Network's inception, volunteers have driven 551,702,839 miles. Additionally, in the Transportation Network's 26 years of existence, volunteers donated 30,676,568 hours of volunteer service and provided 14,826,805 free rides to veterans. In 2012, the DAV Transportation Network provided 1,904,723 hours and drove 27,540,071 miles to give 782,422 free rides to veterans. The value of these contributed services is reported as revenue on DAV's financial statements prepared in accordance with Generally Accepted Accounting Principles, but is not recorded as revenue on this Form 990 in accordance with Internal Revenue Service guidelinesIn 2012, volunteers contributed an additional 102,756 hours of service to veterans at VA medical centers, clinics, and nursing homes through the VA Voluntary Service (VAVS) Program. According to the VA, this volunteer time has a value of $2,239,053, although these in-hospital volunteer hours are not represented in our financial statements.Other DAV voluntary service program initiatives include the Winter Sports Clinic, the Jesse Brown Memorial Youth Scholarship Program and the Local Veterans Assistance Program.STATE SERVICES AND DISASTER RELIEF: We help fund services that our state-level Departments provide to veterans and their families. In some cases, these Department programs extend, supplement or dovetail services we provide through our nationwide programs. In other cases, Departments have created entirely new programs to meet the unique needs of veterans in their states. Grants to Departments under this program totaled $3,779,900 in 2012. When disaster strikes, our National Service Officers are dispatched to the affected area to provide monetary assistance, conduct benefit counseling and to offer referral services. We provided disaster relief grants in the aftermath of natural disasters and emergencies in various areas around the nation to help veterans and their families secure temporary lodging, food and other necessities. During 2012, almost $200,000 was granted to fire, tornado and hurricane victims. Since the program's inception in 1968, $9,038,051 has been disbursed. 8763247 PUBLICATIONS & COMMUNICATIONS: The National Communications Department oversees internal and external communication programs, including media relations, publications, contacts with other organizations and a variety of public outreach initiatives to tell the DAV story. We produce a full-color magazine, news releases, speeches, opeds, brochures, print advertisements, public service announcements, videos and other materials that provide information about DAV and our full range of free services that empower veterans to live high-quality lives with respect and dignity. In addition to these traditional tools, social media such as Facebook, Twitter and YouTube also enable DAV and its members to build an even stronger community that can help us carry out our mission, now and in the future. 5792312 5231562 MEMBERSHIP PROGRAM: DAV's lifeblood is its members: the veterans we serve and those who support our mission. This support has made DAV what it is today. Our founders formed DAV because they believed there was a need to structure an organization through which injured and ill veterans could make themselves heard in the halls of government. That concept of veterans helping veterans is our continuing legacy. With 52 state-level Departments and 1,355 active Chapters nationwide, we closed the 2011/2012 membership year with 1.2 million veterans in DAV. 23418707 LEGISLATIVE PROGRAM: DAV's National Legislative Department is responsible for developing, strengthening and expanding federal policies, programs, benefits and services that empower injured and ill veterans to lead high quality lives with respect and dignity. DAV works with Congress, the Department of Veterans Affairs (VA) and other federal agencies that help to fulfill our promises to the men and women who served. The guiding principles of advocacy efforts come directly from our legislative agenda as set forth by the resolutions adopted by delegates to our annual National Convention and set forth in DAV's Constitution and Bylaws. The Legislative Department works closely with Members of Congress and their staffs to promote, enact and implement reasonable, responsible legislation, regulations and policies. We accomplish this through myriad activities both "inside the beltway" and by drawing upon the grassroots strength of the 1.2 million DAV members across the country. During 2012, $1.6 million was spent on legislative activities.PUBLIC AWARENESS OUTREACH: The men and women returning home from service face obstacles most people can't fathom in their daily lives. They must find jobs and often housing in a difficult economy, as well as relearn how to relate to their families after having been away for long periods of time. Accessing basic and needed health services can be daunting. As many veterans struggle to regain a sense of normalcy, they must start the long and often difficult process of healing and rehabilitation so that they can begin to rebuild the lives they once knew. DAV is here to help them every step of the way. Too many of our injured heroes haven't accessed the benefits and services they've earned. Generally, these veterans aren't aware of their rights and benefits or the free help our National Service Program can provide with filing for VA and other government benefits. Further, many aren't aware of the wide range of other programs we offer for ill and injured veterans and their families. In a nontraditional approach, the Public Awareness Outreach Program asks our donors to help identify those veterans and put them in contact with us. In 2012, $21.8 million was spent on this large scale outreach effort, an investment that's making a real difference in the lives of veterans and their families. This program supplements the outreach efforts already built into our other program services. It offers the American public an even greater opportunity to become personally involved in identifying and assisting those men and women who have served our nation. 23418707 87111033 0 1 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 1 0 1 0 1 1 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 1 130 0 714 1 0 0 0 0 0 1 1 0 0 0 0 X 7 6 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 AK AZ AR CT FL GA HI KS ME MD MN NH NJ NM NY NC OH OK OR PA RI TN TX UT VA WA WV X X Marc Burgess 8594417300 3725 Alexandria Pike Cold Spring KY 41076 X Wallace Tyson 5.00 X 3740 0 0 Donald Samuels 5.00 X 92179 0 0 Larry Polzin 5.00 X 107240 0 0 Joseph W Johnston 5.00 X 15346 0 0 Delphine Metcalf-Foster 5.00 X 6180 0 0 Joseph Lenhart 5.00 X 6785 0 0 Marlowe Benner 5.00 X 0 0 0 Jay Johnson 5.00 X 4794 0 0 Chad Richmond 5.00 X 0 0 0 Tim Timmerman 5.00 X 9923 0 0 Arthur H Wilson 40.00 X X 287010 0 72994 J Marc Burgess 40.00 X 163483 0 122532 Barry Jesinoski 40.00 X 172363 0 109992 Christopher Clay 40.00 X 198558 0 144331 Anita Blum 40.00 X 159653 0 105032 Brian Cowart 40.00 X 156368 0 20262 John Maki 40.00 X 149145 0 81780 Joseph Violante 40.00 X 142616 0 124497 1675383 0 781420 24 0 1 0 Comunicad 1530 Wilson Blvd Suite 860 Alexandria VA 22209 Consulting 730977 Kelly Services Inc PO Box 530437 Atlanta GA 303530437 Temporary Services 613588 Cincinnati Bell Technology Solutions 1507 Solution Center Chicago IL 606771005 Temporary Services 396708 Creative Direct Response 16900 Science Drive Bowie MD 20715 Consulting 300600 Buck Consultants LLC Dept CH 14061 Palatine IL 600554061 Consulting 282132 18 106554515 236337 106554515 Membership Dues 900099 5231562 5231562 5231562 11072327 11072327 437021 437021 115617388 111129123 4488265 4488265 4488265 27550 0 27550 27550 Other Revenue 900099 35974 35974 35974 127847214 5231562 0 16061137 4919267 4919267 326011 326011 1069861 812946 256915 96604 96604 29549347 25367660 1996845 2184842 7040200 4640856 540045 1859299 15548194 13075538 1102020 1370636 2415111 2069760 162684 182667 172871 29611 135800 7460 147414 147414 351630 351630 180000 180000 112162 112162 4349630 2351585 1507284 490761 2646253 2602409 896 42948 47920972 23515485 411831 23993656 72870 42263 30496 111 2698777 1120998 24497 1553282 613482 377205 347 235930 1532784 1450336 52626 29822 1461092 1461092 1446961 889309 362299 195353 253356 174295 61937 17124 Other Expenses 1292813 573947 712309 6557 Relocation 864073 849368 0 14705 Training 102332 66959 25665 9708 Project Costs 42503 42503 0 0 127226570 87111033 7740676 32374861 X 48519227 21833652 0 26685575 8607929 11019288 980805 1443781 1539896 1173071 2140997 3414753 33620610 27705476 6757091 5915134 368467540 402685351 417400 103500 388911658 425754878 26801253 29735121 3702418 3650938 122000757 143705894 152504428 177091953 X 236407230 248662925 0 0 0 0 236407230 248662925 388911658 425754878 X 620644 21190662 -9555611 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 467464 467464 7005995 5472740 1533255 4221488 2722949 1498539 21742907 19509787 2233120 182756 182756 5915134 Reserve for Life Membership Dues 56727454 Post Retirement Benefit Obligation 86269039 Other Liabilities 709401 143705894 X 171165216 43430164 43430164 127735052 112162 112162 127847214 170544572 43430164 43430164 127114408 112162 112162 127226570 Description of Uncertain Tax Positions Under FIN 48: Part X, Line 2: ASC Topic 740, Income Taxes, clarifies the accounting for uncertainty in income taxes by prescribing the recognition threshold a tax position is required to meet before being recognized in the financial statements. It also provides guidance on derecognition, classification, interest and penalties, disclosure, and transition. DAV applies ASC Topic 740 and notes no effect on its financial statements. X X X X 1 Creative Direct Response 16900 Science Drive Suite 210 Bowie MD 20715 Direct Mail and Electronic Fundraising 0 4357507 300000 4057507 4357507 300000 4057507 AK AR AZ CA CO CT FL GA HI IL IN KS KY ME MD MA MN MS MO NC NH NJ NM NY OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY 27550 0 0 27550 27550 IL 1 0 1 0 0.00000 1.00000 Marc Burgess 3725 Alexandria Pike Cold Spring KY 41076 0 0 1 DAV Department of Alabama 7538 Misty Lane Pinson AL 351262463 630421186 501(c)(4) 71148 Veteran Services DAV Department of Arizona 38 West Dunlap Avenue Phoenix AZ 85021 860191627 501(c)(4) 79898 Veteran Services DAV Department of Arkansas PO Box 1620 North Little Rock AR 72115 386143144 501(c)(4) 49052 Veteran Services DAV Department of California 13733 East Rosecrans Avenue Santa Fe Springs CA 90670 950684372 501(c)(4) 405737 Veteran Services DAV Department of Colorado 1485 Holland Street Lakewood CO 802154735 840388439 501(c)(4) 96891 Veteran Services DAV Department of Connecticut 35 Cold Spring Road Suite 315 Rocky Hill CT 06067 066050968 501(c)(4) 35583 Veteran Services DAV Department of Delaware PO Box 407 Camden DE 19934 237169083 501(c)(4) 9377 Veteran Services DAV Department of DC PO Box 43584 Washington DC 20010 311017322 501(c)(4) 8238 Veteran Services DAV Department of Florida 2015 SW 75th Street Gainesville FL 32607 590915376 501(c)(4) 244903 Veteran Services DAV Department of Georgia 4462 Houston Avenue Macon GA 31206 586043522 501(c)(4) 81941 Veteran Services DAV Department of Idaho 1129 Bighorn Drive Lewiston ID 83501 826013538 501(c)(4) 20496 Veteran Services DAV Department of Illinois 809 South Grand Avenue West Springfield IL 62704 362026733 501(c)(4) 77841 Veteran Services DAV Department of Indiana 2439 West 16th Street Indianapolis IN 46222 350269110 501(c)(4) 65954 Veteran Services DAV Department of Iowa 4332 West 30th Street Davenport IA 528045084 420218615 501(c)(4) 28653 Veteran Services DAV Department of Kansas 2764 Mount Pleasant Road Victoria KS 67671 480669371 501(c)(4) 28486 Veteran Services DAV Department of Kentucky PO Box 129 Shepherdsville KY 40165 610574614 501(c)(4) 78200 Veteran Services DAV Department of Louisiana PO Box 1271 Baton Rouge LA 70821 726023897 501(c)(4) 41563 Veteran Services DAV Department of Maine PO Box 3415 Augusta ME 04330 510169791 501(c)(4) 30281 Veteran Services DAV Department of Maryland 101 North Gay Street B Baltimore MD 21202 526055613 501(c)(4) 60928 Veteran Services DAV Department of Massachusetts Room 546 State House Boston MA 02133 042170836 501(c)(4) 162055 Veteran Services DAV Department of Michigan 17779 East Fourteen Mile Road Fraser MI 48026 380489155 501(c)(4) 117928 Veteran Services DAV Department of Minnesota 20 West 12th Street 3rd Floor St Paul MN 55155 410641627 501(c)(4) 71853 Veteran Services DAV Department of Mississippi PO Box 1579 Jackson MS 39215 646034899 501(c)(4) 25247 Veteran Services DAV Department of Missouri 413 West Hickory Kirksville MO 63501 431428547 501(c)(4) 70928 Veteran Services DAV Department of Montana 21438 Mountain Highway 35 Bigfork MT 59911 810245122 501(c)(4) 16699 Veteran Services DAV Department of Nebraska 2533 North 83rd Street Lincoln NE 685073390 470462717 501(c)(4) 26561 Veteran Services DAV Department of Nevada 2775 Meadow Park Avenue Henderson NV 890527023 880191079 501(c)(4) 25272 Veteran Services DAV Department of New Hampshire PO Box 2051 Dover NH 03821 026018967 501(c)(4) 22102 Veteran Services DAV Department of New Jersey 135 West Hanover Street Trenton NJ 08618 311017334 501(c)(4) 78111 Veteran Services DAV Department of New Mexico 2511 Utah Street NE Albuquerque NM 87110 850131116 501(c)(4) 41569 Veteran Services DAV Department of New York 162 Atlantic Avenue Lynbrook NY 11563 112248726 501(c)(4) 194995 Veteran Services DAV Department of North Carolina PO Box 28146 Raleigh NC 27611 566061261 501(c)(4) 144816 Veteran Services DAV Department of North Dakota 2009 4th Street NE Jamestown ND 584013926 450232777 501(c)(4) 18934 Veteran Services DAV Department of Ohio PO Box 15099 Columbus OH 43215 314166963 501(c)(4) 134674 Veteran Services DAV Department of Oklahoma 2311 North Central Avenue 1000B Oklahoma City OK 73105 736112085 501(c)(4) 74884 Veteran Services DAV Department of Oregon 5922 NE 55th Avenue Portland OR 972182302 930155562 501(c)(4) 36929 Veteran Services DAV Department of Pennsylvania 4219 Trindle Road Camp Hill PA 17011 230520283 501(c)(4) 140312 Veteran Services DAV Department of Rhode Island 1 Capital Hill Providence RI 02908 056023646 501(c)(4) 20973 Veteran Services DAV Department of South Carolina PO Box 5317 West Columbia SC 29171 570600471 501(c)(4) 62981 Veteran Services DAV Department of South Dakota 1519 West 51st Street Sioux Falls SD 571056648 466016959 501(c)(4) 18746 Veteran Services DAV Department of Tennessee 544 Douglas Bend Road Gallatin TN 37066 626074303 501(c)(4) 73512 Veteran Services DAV Department of Texas 1015 Lee Avenue Lufkin TX 75901 756053959 501(c)(4) 259258 Veteran Services DAV Department of Utah 273 East 800 South Salt Lake City UT 84111 876151236 501(c)(4) 25275 Veteran Services DAV Department of Vermont PO Box 828 White River Junction VT 05001 036015639 501(c)(4) 10247 Veteran Services DAV Department of Virginia PO Box 7176 Roanoke VA 24019 540697376 501(c)(4) 163767 Veteran Services DAV Department of Washington 1305 Columbia Street Suite 100 Vancouver WA 98664 910544487 501(c)(4) 98606 Veteran Services DAV Department of West Virginia PO Box 274 Oceana WV 248700274 550521769 501(c)(4) 34308 Veteran Services DAV Department of Wisconsin 1253 Scheuring Road Suite A DePere WI 54115 390244255 501(c)(4) 65109 Veteran Services DAV Department of Wyoming 219 Ames Avenue Cheyenne WY 82007 237041066 501(c)(4) 7571 Veteran Services DAV Department of Puerto Rico PO Box 363604 San Juan PR 00936 237352551 501(c)(4) 33138 Veteran Services DAV Department of Hawaii 2685 North Nimitz Highway Honolulu HI 96819 990105357 501(c)(4) 27384 Veteran Services DAV Department of Alaska 3413 Conifer Drive North Pole AK 997056435 521648345 501(c)(4) 11431 Veteran Services Intrepid Museum Foundation One Intrepid Square New York NY 10036 133062419 501(c)(3) 11000 Veteran Services USO 2111 North Wilson Boulevard Arlington VA 22201 131610451 501(c)(3) 15000 Veteran Services Women's Memorial Foundation 200 North Glebe Road Suite 400 Arlington VA 222033755 521513535 501(c)(3) 10000 Veteran Services Columbia Trust Service Programs 3725 Alexandria Pike Cold Spring KY 41076 521516071 501(c)(4) 168725 Veteran Services Department of Veterans Affairs 50 Irving Street NW Washington DC 20422 Gov't Entity 225424 Van Program Department of Veterans Affairs 50 Irving Street NW Washington DC 20422 Gov't Entity 554988 Winter Sports Clinic Honor Flight Network 433 East Monroe Avenue Alexandria VA 22301 202751460 501(c)(3) 10000 Veteran Services 6 53 Scholarships 40 110000 Disaster Relief 712 199744 Transition Services 262 5586 Book Backpacks/Duffle Bags Procedure for Monitoring Grants in the U.S.: Part I, Line 2: Schedule I, Part I, Line 2: The procedure for monitoring the use of grants varies depending on the type of grant. For grants to DAV Departments, every department is required to submit an annual financial report to DAV for approval. Review of annual financial reports allows DAV to monitor the proper use of funds grants by DAV and to ensure good standing for continued eligibility. Expenses for the National Veterans Winter Sports Clinic and Van Program are sent directly to and are paid by DAV (directly to the billing party) when determined that the expense is an acceptable and qualifying cost of the designated program. Scholarship payments towards tuition on behalf of an eligible award recipient are paid directly to the academic institution. The remainder of the grants are made on a good faith basis to reputable organizations with a history of service to disabled veterans. X X X 1 1 X X X 0 0 0 0 0 0 0 1 0 Arthur H Wilson 252871 0 24907 0 9232 0 69900 0 3094 0 360004 0 0 0 J Marc Burgess 152333 0 7700 0 3450 0 117944 0 4588 0 286015 0 0 0 Barry Jesinoski 153672 0 15500 0 3191 0 103463 0 6529 0 282355 0 0 0 Christopher Clay 180866 0 12434 0 5258 0 137191 0 7140 0 342889 0 0 0 Anita Blum 147588 0 8400 0 3665 0 97508 0 7524 0 264685 0 0 0 Brian Cowart 66572 0 65112 0 24684 0 18000 0 2262 0 176630 0 0 0 John Maki 106888 0 39162 0 3095 0 78686 0 3094 0 230925 0 0 0 Joseph Violante 137820 0 500 0 4296 0 119646 0 4851 0 267113 0 0 0 Part I, Line 1a First Class or Charter Travel: DAV-paid airfare is typically for coach-class travel. First-class airfare may be approved considering such factors as: the degree to which the traveler is disabled and the length of the trip. In 2012, two persons listed on Schedule J, Part I, traveled first class for DAV related business. It was not considered taxable income. DAV does not pay for charter travel. Travel for Companions: DAV pays for companions of those traveling on DAV business, but on a very limited basis. Such authorization is only granted when the companion's presence either confers an actual benefit on DAV or provides needed aid and assistance for a significantly disabled DAV traveler. In the case of the DAV traveler requiring aid and assistance, DAV will bear the full expense of the companion and it is not considered taxable income. In all other situations, companion expenses are either reimbursed by the DAV traveler or included in taxable income. In 2012, DAV paid for companion travel of 1 person listed on Schedule J, Part I. Discretionary spending account: During their one-year, nonsuccessive term, DAV pays the National Commander an annual expense allowance prorated from the date of his election to the date of the election of his successor, in an amount approved by the Board of Directors, and reflected in the appropriate minutes. The amount is to cover lodging, meals, and other expenses incurred to serve in this capacity. It is comparable to amounts paid those in similar positions in like organizations and is reported as taxable income on Form 1099. In 2012, Donald Samuels, DAV National Commander (January to August) received $90,793 and Larry Polzin, DAV National Commander (September to December) received $84,207 for such payments. Part I, Line 7 DAV has a Leadership Incentive Program that offers an additional percentage of annual base salary to about 40 employees, primarily key executives, directors and managers. The award percentage is based on the individual participant's position and the organization's measured success meeting 7 goals, one related to achievement of standard ratios published by the BBB Wise Giving Alliance and 6 based DAV strategic plan goals. The Program was designed with assistance from an outside, independent consultant and approved by the Board of Directors. Wilson David Officer's fam mbr 96604 Employment 0 X 26 236337 Cost or selling price 0 1 1 Method for Determining Number of Contributors: Part I, Column (b): Number of Contributions Third Party Use: Part I, Line 32b: Non-cash contributions (securities) are received, processed, and sold by Fifth Third Bank, Cincinnati, OH. Form 990, Part VI, Section A, line 6 DAV is a not-for-profit organization with members that have the right to participate in the organization's governance. They, or their delegates, elect four members of DAV's Board of Directors. Form 990, Part VI, Section A, line 7a Please see Form 990, Part VI, Section A, Line 6. Form 990, Part VI, Section B, line 11 Following completion of Form 990 (Form) by the DAV's tax preparer, it is reviewed by DAV's Accounting Department staff and Executive Director. Once resulting revisions are made, the Form is mailed to the Board of Directors for their review and questions. It is subsequently filed with the IRS. Form 990, Part VI, Section B, line 12c All members of the Board of Directors receive a copy of the Conflict of Interest Policy immediately upon assuming office, or at a minimum, annually. The same process applies to key employees and department directors. Recipients acknowledge they have read the policy, identify any areas of conflict and return the signed disclosure form to the DAV Executive Director. Responses are reviewed and identified. Conflicts are referred to the Board of Directors for discussion and approval as appropriate. Form 990, Part VI, Section B, line 15 Every four or five years DAV hires an independent consulting firm to review compensation of DAV National Adjutant and CEO, Executive Directors, key employees, and other top management officials. This involves review of position responsibilities, accumulation of comparable data from other organizations and determination of appropriate compensation ranges for each. The ranges are reviewed and approved by independent members of the Board of Directors (Board). Any subsequent changes in compensation, typically annual and within the established ranges, are also approved by the Board. Non-employee members of DAV's Board receive a daily per diem of $250 when attending meetings or representing DAV at various related events. This is primarily to cover meals and lodging. Form 990, Part VI, Section C, line 19 Governing documents and the conflict of interest policy are available upon request. The DAV Annual Report and most recent Form 900 are available on DAV's website (www.dav.org) and also upon request for public inspection at DAV National Headquarters. Form 1024 is available upon request. Form 990, Part VII: Explanation of CDO Compensation: The Chief Development Officer was paid a one-time signing bonus of $65,112 when hired during 2012. Changes in Net Assets or Fund Balances: Form 990, Part XI, line 9: Pension Liability and Other Post-retirement Benefit Obligation Adjustment -9,555,611.