2022-08-03T13:40:20-05:00 2021-12-31 FORVIS LLP 312 WALNUT STREET SUITE 3000 CINCINNATI OH 45202 990 2021-01-01 521521276 DISABLED AMERICAN VETERANS (DAV) CHARITABLE SERVICE TRUST % BRIDGETTE G SORRELL DISA 8594417300 860 DOLWICK DRIVE ERLANGER KY 41018 DAVID L TANNENBAUM SEC./TREASURER 8594417300 2022-11-15 true DAVID TANNENBAUM 999009999 Aaron Hershberger P00961884 5136218300 2 2021 2022-09-23 18:48:47Z RICHARD E MARBES 860 DOLWICK DRIVE ERLANGER KY 41018 66966529 false X CST.DAV.ORG X 1986 DC EMPOWERING VETERANS TO LEAD HIGH-QUALITY LIVES WITH RESPECT AND DIGNITY. SEE PART III. 7 7 0 8 0 10110451 14449181 0 0 1084943 6816833 0 0 11195394 21266014 7198417 6637105 0 0 0 0 0 0 84136 421116 486291 7619533 7123396 3575861 14142618 44402343 56693498 4819143 4171803 39583200 52521695 X THE DISABLED AMERICAN VETERANS (DAV) CHARITABLE SERVICE TRUST IS DEDICATED TO ONE, SINGLE PURPOSE: EMPOWERING VETERANS TO LEAD HIGH-QUALITY LIVES WITH RESPECT AND DIGNITY. (CONTINUED ON SCHEDULE O) false false 6637105 6637105 GRANTS AND ALLOCATIONS TO CHARITABLE PROGRAMS. SEE SCHEDULE I LISTING SUPPORT PROVIDED TO PROGRAMS ASSISTING SICK AND INJURED VETERANS AND THEIR FAMILIES AND SCHEDULE O DESCRIBING THE NEED FOR THESE PROGRAMS. 117899 GRANT PROCESSING AND MISCELLANEOUS SERVICE EXPENDITURES. SEE SCHEDULE I LISTING SUPPORT PROVIDED TO PROGRAMS ASSISTING SICK AND INJURED VETERANS AND THEIR FAMILIES AND SCHEDULE O DESCRIBING THE NEED FOR THESE PROGRAMS. 6755004 true true false true false false false false false false true false false false true false true false false false false false false false false false false true false false false false false false false false false false true false false false false false false false false true 3 0 true 0 false false false false false false false false false false false false false X 7 7 false false false false false false false true true false false true true true true true true false false false AL AR CA FL GA HI IL KS KY MD MA MI MN MS NH NJ NM NY NC OR PA RI SC TN UT VA WV WI X X BRIDGETTE G SORRELL 8594417300 860 DOLWICK DRIVE ERLANGER KY 41018 X DANNY OLIVER DIRECTOR 4.0 0.0 X 0 0 0 DAVID L TANNENBAUM SECRETARY/TREASURER 6.0 0.0 X X 0 0 0 DENICE T WILLIAMS DIRECTOR 4.0 0.0 X 0 0 0 J MARC BURGESS VICE PRESIDENT 6.0 0.0 X X 0 0 0 RICHARD E MARBES PRESIDENT 6.0 0.0 X X 0 0 0 STEPHEN E WHITEHEAD DIRECTOR (1/21-8/21) 4.0 0.0 X 0 0 0 DENNIS R NIXON DIRECTOR 4.0 0.0 X 0 0 0 ANDREW H MARSHALL DIRECTOR (8/21-12/21) 4.0 0.0 X 0 0 0 0 0 0 0 false false false 0 1114273 13334908 113417 14449181 0 1365271 1365271 0 0 0 0 0 51152077 45700515 5451562 5451562 5451562 0 0 0 0 0 0 0 0 0 0 21266014 6816833 6637105 6637105 0 0 0 0 0 0 0 0 0 0 6840 6840 33650 16825 16825 0 0 88369 88369 180927 121219 59708 18258 13694 913 3652 51683 4945 46678 60 0 0 0 8217 3720 4497 0 0 0 0 5952 5952 3820 1910 1910 Grant proposal processing 70853 70853 Registration Fees 17722 3846 13876 7123396 6755004 284257 84136 0 0 7321261 11682989 77965 83259 105849 568418 0 0 0 0 0 0 678 735 12040 19552 50895 11989 36246 38907 36784982 44262533 0 0 0 0 0 0 63322 37105 44402343 56693498 320601 283920 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4498542 3887883 4819143 4171803 X 39522200 52502695 61000 19000 39583200 52521695 44402343 56693498 X 14142618 -1427995 223872 X false true X true false X 9426034 12093585 10540326 10110451 14449181 56619577 0 0 9426034 12093585 10540326 10110451 14449181 56619577 918561 55701016 626263 871915 800663 702544 1365270 4366655 0 0 60986232 0.91334 0.91105 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7123396 7123396 506170 126543 false 603106 613469 530977 506170 2253722 3380583 150777 153367 132744 126543 563431 845147 50895 11989 38907 38907 0 Annuity payment liability 3887883 3887883 19581422 -1427995 -168228 -1596223 21177645 88369 88369 21266014 7035027 7035027 88369 88369 7123396 PART XI, LINE 2D OTHER ADJUSTMENTS Uncollectible Pledges $ 177,628 Difference in Accounting for Charitable Gift Annuities $ (9,400) Total $ 168,228 true A Sanctuary for Military Families Inc 5440 CR 41 PO Box 1563 Granby CO 80446 261410596 501(c)(3) 15000 Health Adaptive Adventures 9053 Harlan Street Westminster CO 80031 841512653 501(c)(3) 92000 Rehabilitation/ Therapeutic ALS Assoc Greater Philadelphia Chapter 321 Norristown Rd Ste 260 Ambler PA 19002 232387205 501(c)(3) 25000 Health ALS Association OR & SW WA Chapter 825 NE Multnomah St Portland OR 97232 680516066 501(c)(3) 10000 Health American Humane 1400 16th St NW Washington DC 200362215 840432950 501(c)(3) 37000 Rehabilitation/ Therapeutic Applied Behavioral Rehabilitation Institute Inc 655 Park Avenue Bridgeport CT 06604 061520511 501(c)(3) 30000 Homeless/Indigent/ Crisis Intervention Audio Information Network of Colorado 1700 55th St Suite A Boulder CO 80301 841147123 501(c)(3) 12000 Rehabilitation/ Therapeutic Bastion Community of Resilience 1901 Mirabeau New Orleans LA 701223248 274383654 501(c)(3) 75000 Health California Aquatic Therapy & Wellness Ctr 6801 Long Beach Blvd Long Beach CA 90805 952382016 501(c)(3) 20000 Rehabilitation/ Therapeutic Canines for Service Inc 221 Old Dairy Rd Wilmington NC 28405 562118747 501(c)(3) 40000 Rehabilitation/ Therapeutic CASA 624 W Jones Street Raleigh NC 27603 561778714 501(c)(3) 71500 Homeless/Indigent/ Crisis Intervention Catholic Charities & Community Services 6240 Smith Road Denver CO 80216 840686679 501(c)(3) 20000 Homeless/Indigent/ Crisis Intervention Center for Respite Care Inc 1615 Republic Street Cincinnati OH 45202 202544994 501(c)(3) 15000 Homeless/Indigent/ Crisis Intervention Central Union Mission 65 Massachusetts Ave Washington DC 20001 530218650 501(c)(3) 15000 Homeless/Indigent/ Crisis Intervention Cincinnati VA Medical Center 3200 Vine St Cincinnati OH 452202288 310542398 170(c)(1) 49693 Transportation CITIZENS DEVELOPMENT CENTER 8800 AMBASSADOR ROW Dallas TX 752474621 751008422 501(c)(3) 10000 Employment Community Legal Aid Services Inc 50 S Main St Ste 800 Akron OH 443081823 340753560 501(c)(3) 16000 Legal CONCUSSION LEGACY FOUNDATION INC 361 NEWBURY ST Boston MA 021152738 770689904 501(c)(3) 316375 Health DAV - Employment Initiative 860 Dolwick Drive Erlanger KY 41018 310263158 501(c)(4) 781000 Employment DAV- Boulder Crest Retreat Foundation 860 Dolwick Drive Erlanger KY 41018 310263158 501(c)(4) 150000 Rehabilitation/ Therapeutic Decatur Cooperative Ministry PO Box 457 Decatur GA 30031 581082247 501(c)(3) 35000 Homeless/Indigent/ Crisis Intervention Disability Rights Advocates for Technology 500 Fox Ridge Road St Louis MO 63131 550877645 501(c)(3) 500000 Health Disabled American Veterans 860 Dolwick Drive Erlanger KY 41018 310263158 501(c)(4) 14852 Advocacy/Awareness Disabled American Veterans 860 Dolwick Drive Erlanger KY 41018 310263158 501(c)(4) 575669 Counseling & Claims/ Filing Assistance Disabled American Veterans 860 Dolwick Drive Erlanger KY 41018 310263158 501(c)(4) 89000 Rehabilitation/ Therapeutic Disabled American Veterans 860 Dolwick Drive Erlanger KY 41018 310263158 501(c)(4) 222495 Transportation Disabled American Veterans - Camp Corral 860 Dolwick Drive Erlanger KY 41018 310263158 501(c)(4) 300000 Rehabilitation/ Therapeutic EASTER SEALS TRISTATE 2901 GILBERT AVE Cincinnati OH 452061211 310873433 501(c)(3) 15000 Employment EDWARD KLINE MEMORIAL HOMELESS VETS FUND 7881 CHARLESTON Las Vegas NV 891178324 452285031 501(c)(3) 15000 Homeless/Indigent/ Crisis Intervention FAIRWAYS FOR WARRIORS INC PO BOX 342 Plymouth FL 327680342 273671721 501(c)(3) 12800 Rehabilitation/ Therapeutic Five STAR Veterans Center Inc 40 Acme St Jacksonville FL 322117996 453545974 501(c)(3) 15000 Homeless/Indigent/ Crisis Intervention Food & Friends Inc 219 Riggs Road NE Washington DC 20011 521648941 501(c)(3) 23000 Health Gary Sinise Foundation 21700 Oxnard St Woodland Hills CA 91367 800587086 501(c)(3) 500000 Rehabilitation/ Therapeutic GOT YOUR SIX SUPPORT DOGS 6 Schiber Ct Maryville IL 62062 475211641 501(c)(3) 25000 Rehabilitation/ Therapeutic Harbor Homes 77 Northeastern Blvd Nashua NH 03062 020351932 501(c)(3) 20000 Employment Higher Ground Sun Valley Inc 160 W 7th Street Ketchum ID 833406791 820512146 501(c)(3) 30000 Rehabilitation/ Therapeutic Homeward Bound of Marin 1385 N Hamilton Parkway Novato CA 94949 680011405 501(c)(3) 10000 Homeless/Indigent/ Crisis Intervention Hope for the Warriors 8003 Forbes Pl Springfield VA 22151 205182295 501(c)(3) 25000 Transportation Injured Marine Semper Fi Fund 825 College Boulevard Oceanside CA 92057 260086305 501(c)(3) 25000 Employment Intrepid Fallen Heroes Fund One Intrepid Sq 46th St 12th Ave New York NY 10036 200366717 501(c)(3) 500000 Rehabilitation/ Therapeutic Island Dolphin Care Inc 150 Lorelane Place Key Largo FL 33037 650728047 501(c)(3) 30000 Rehabilitation/ Therapeutic Joseph House Inc 1526 Republic St Cincinnati OH 45202 311383835 501(c)(3) 75000 Homeless/Indigent/ Crisis Intervention Legal Aid of Southeastern Pennsylvania 625 Swede St Norristown PA 194013901 231901014 501(c)(3) 18000 Legal Lockwood Animal Rescue Center PO Box 1510 Frazier Park CA 932251510 813020602 501(c)(3) 35000 Employment Mental Health America of Greater Houston 2211 Norfolk Suite 810 Houston TX 77098 741272394 501(c)(3) 20000 Health Mountain Resource Center Inc 11030 Kitty Drive Conifer CO 80433 841178699 501(c)(3) 60000 Homeless/Indigent/ Crisis Intervention Music Conservatory of Westchester 216 Central Avenue White Plains NY 10606 136007082 501(c)(3) 17000 Rehabilitation/ Therapeutic NEADS Inc 305 Redemption Rock Tr Princeton MA 01541 237281887 501(c)(3) 45000 Rehabilitation/ Therapeutic New Hampshire Catholic Charities Inc 100 William Loeb Manchester NH 031095324 020222163 501(c)(3) 25000 Homeless/Indigent/ Crisis Intervention NY Univ Lillian Vernon Creative Writer 58 West 10th Street New York NY 10011 135562308 501(c)(3) 15000 Rehabilitation/ Therapeutic NewView Oklahoma 501 N Douglas Ave Oklahoma City OK 73106 730592386 501(c)(3) 42000 Health One80 Place PO Box 20038 Charleston SC 29413 570789483 501(c)(3) 25000 Homeless/Indigent/ Crisis Intervention Operation Homefront Inc 1355 Central Parkway San Antonio TX 78232 320033325 501(c)(3) 20000 Homeless/Indigent/ Crisis Intervention Operation Honor Corp PO BOX 409 Dry Ridge KY 41035 473155945 501(c)(3) 148000 Employment Our Military Kids 2911 Hunter Mill STE 203 Oakton VA 22124 562483648 501(c)(3) 100000 Rehabilitation/ Therapeutic Outward Bound Inc 1133 Rte 55 Ste 10 LaGrangeville NY 12540 042375956 501(c)(3) 10000 Rehabilitation/ Therapeutic Patient AirLift Services (PALS) 7110 Republic Airport Farmingdale NY 11735 272370028 501(c)(3) 10000 Transportation Project Healing Waters Fly Fishing Inc PO Box 695 La Plata MD 20646 611518154 501(c)(3) 25000 Rehabilitation/ Therapeutic Quantum Leap Farm Inc 10401 Woodstock Road Odessa FL 33556 593469464 501(c)(3) 30000 Rehabilitation/ Therapeutic REBOOT Recovery PO Box 381 Pleasant View TN 371460381 453305357 501(c)(3) 11400 Health Regional Food Bank of Northeast Florida Inc 1116 Edgewood Jacksonville FL 322542392 465014769 501(c)(3) 16000 Homeless/Indigent/ Crisis Intervention Rush University Medical Center 1653 W Congress Pkwy Chicago IL 60612 362174823 501(c)(3) 30000 Health Rutgers University Foundation 335 George Street New Brunswick NJ 08901 237318742 501(c)(3) 50000 Health Samaritan Ctr Counseling & Pastoral Care 8956 Research Blvd Austin TX 787585969 741832864 501(c)(3) 25000 Health San Antonio Metropolitan Ministry Inc 1919 NW Loop 410 San Antonio TX 782132325 742285793 501(c)(3) 10000 Homeless/Indigent/ Crisis Intervention Senior Resources Inc 2817 Millwood Avenue Columbia SC 29205 570484965 501(c)(3) 24300 Health Sentinels of Freedom Scholarship Foundation P O Box 1316 San Ramon CA 94583 208139201 501(c)(3) 20000 Educational STOP SOLDIER SUICIDE PO BOX 110605 Durham NC 277095605 273512119 501(c)(3) 20000 Health Support The Enlisted Project Inc 9951 Businesspark San Diego CA 921311172 203051279 501(c)(3) 10000 Homeless/Indigent/ Crisis Intervention Swords to Plowshares 1060 Howard Street San Francisco CA 94103 942260626 501(c)(3) 30000 Homeless/Indigent/ Crisis Intervention TEAM RED WHITE & BLUE INC 198 14TH ST NW Atlanta GA 303187802 272196347 501(c)(3) 37500 Health THE UNITED WAY OF CENTRAL MARYLAND INC 1800 WASHINGTON Baltimore MD 212301732 520591543 501(c)(3) 25000 Legal University of Cincinnati Foundation PO Box 19970 Cincinnati OH 45219 310896555 501(c)(3) 25000 Educational University of Connecticut Foundation Inc 2390 Alumni Drive Storrs CT 062693206 066070722 501(c)(3) 7500 Educational USA Cares Inc 11760 Commonwealth Dr Louisville KY 40299 050588761 501(c)(3) 75000 Homeless/Indigent/ Crisis Intervention Veteran Tickets Foundation 1255 W Rio Salado Pkwy Tempe AZ 85281 262291955 501(c)(3) 40000 Rehabilitation/ Therapeutic Veterans Alternative Inc 1750 Arcadia Rd Holiday FL 346906052 472601144 501(c)(3) 25000 Health Veterans Education Success 1501 K Street NW Washington DC 20005 462070196 501(c)(3) 75000 Legal Vietnam Veterans Workshop Inc 17 Court Street Boston MA 02108 043007211 501(c)(3) 15000 Homeless/Indigent/ Crisis Intervention Warrior Canine Connection Inc 14934 Schaeffer Road Boyds MD 20841 452981579 501(c)(3) 150000 Rehabilitation/ Therapeutic Warrior Meditation Foundation PO Box 218117 Columbus OH 43221 455571507 501(c)(3) 200000 Health Welcome Home Inc 2120 Business Loop 70 E Columbia MO 65201 431372690 501(c)(3) 10000 Homeless/Indigent/ Crisis Intervention Wilmington Area Rebuilding Ministry Inc 5058 Wrightsville Wilmington NC 284037048 562076795 501(c)(3) 25000 Rehabilitation/ Therapeutic Working Wardrobes for a New Start 2000 McFadden Ave Santa Ana CA 927054706 330669145 501(c)(3) 25000 Employment Workshops for Warriors 2970 Main Street San Diego CA 92113 261721255 501(c)(3) 30000 Employment Yellow Ribbon Fund Inc PO Box 41048 Bethesda MD 208241048 364567583 501(c)(3) 90000 Health 79 2 SCHEDULE I, PART I, LINE 2 GRANT RECIPIENTS ARE REQUIRED TO EXECUTE A GRANT AGREEMENT, WHICH OUTLINES THE TERMS AND CONDITIONS OF THE GRANT, INCLUDING BUT NOT LIMITED TO THE FOLLOWING PROVISIONS: (1) PURPOSE FOR WHICH FUNDING IS AWARDED; (2) THE FUNDS CANNOT BE RE-GRANTED WITHOUT THE EXPRESS PERMISSION OF THE TRUST AND IN NO CASE TO ORGANIZATIONS OR FOR PROJECTS OUTSIDE THE UNITED STATES; (3) THE GRANTEE AGREES TO PROVIDE WRITTEN EXPENDITURE REPORTS OUTLINING FULFILLMENT OF THE PROGRAM GOALS; (4) THE GRANTEE CERTIFIES THAT IT IS NOT ON ANY FEDERAL TERRORISM WATCH LISTS AND DOES NOT, WILL NOT AND HAS NOT KNOWINGLY PROVIDED FINANCIAL, TECHNICAL IN-KIND OR OTHER MATERIAL SUPPORT OR RESOURCES TO ANY INDIVIDUAL OR ENTITY THAT IS A TERRORIST OR TERRORIST ORGANIZATION, OR THAT SUPPORTS OR FUNDS TERRORISM; AND (5) THE GRANTEE ACCEPTS AND WILL DISCHARGE FULL CONTROL OF THE GRANT FUNDS AND DISPOSITION OF SAME. THE RECIPIENT IS REQUIRED TO PROVIDE PERFORMANCE/EXPENDITURE REPORTS AT NO LESS THAN 6-MONTH INTERVALS UNTIL THE GRANT FUNDS ARE EXPENDED IN THEIR ENTIRETY. THE PERFORMANCE REPORTS ARE REVIEWED AND MONITORED TO ENSURE COMPLIANCE WITH THE PURPOSE OF THE GRANT AWARDED AND THE IMPACT ON AMERICA'S SICK AND INJURED VETERANS. X 14 113417 COST/SELLING PRICE false true false Schedule M, Part I, Column (b) The number reported on Schedule M, Part I, Column b is the number of contributions. FORM 990, PART III, LINE 1 ORGANIZATION'S MISSION (CONTINUED) TO CARRY OUT THIS RESPONSIBILITY, THE CHARITABLE SERVICE TRUST SUPPORTS PHYSICAL AND PSYCHOLOGICAL REHABILITATION PROGRAMS; ENHANCES RESEARCH AND MOBILITY FOR VETERANS WITH AMPUTATIONS AND SPINAL CORD INJURIES; BENEFITS AGING VETERANS; AIDS AND SHELTERS HOMELESS VETERANS; AND EVALUATES AND ADDRESSES THE NEEDS OF VETERANS WOUNDED IN RECENT WARS AND CONFLICTS AND THEIR CAREGIVERS. FORM 990, PART III, LINE 4 PROGRAM SERVICE ACCOMPLISHMENTS (CONTINUED) THE DISABLED AMERICAN VETERANS (DAV) Charitable Service Trust is dedicated to one single purpose: empowering veterans to lead high-quality lives with respect and dignity. In an effort to fulfill that purpose throughout the nation, the Trust awards grant funds to nonprofit organizations with programs or services that benefit service members of every era. The Trust generally supports initiatives that provide the following: -Food, shelter, and other necessary items; -Mobility items or assistance specific to individuals with blindness or vision loss; hearing loss; or amputations; -Qualified Therapeutic or recreational activities; -Physical or psychological rehabilitation; -Education, training and career-readiness; and -Other forms of direct assistance as appropriate for short or long-term relief for veterans, caregivers and/or their families. Though the specific needs of veterans from each era may vary, the Trust has supported veterans suffering from post-traumatic stress disorder, traumatic brain injuries, substance abuse ISSUES, amputations, spinal cord injuries, and other physical or mental afflictions. Grant funds have allowed for veterans to secure meaningful employment, healthcare, housing, food, education, camaraderie, and overall support for the many challenges that service members face upon returning from combat. Through financial assistance grants, the Trust enables organizations to sustain quality programming to millions of veterans and dependents each year. FORM 990, PART VI, SECTION B, LINE 11B PROCESS OF THE REVIEW OF FORM 990 FOLLOWING COMPLETION OF FORM 990 BY THE TRUST'S TAX PREPARER, THE ADMINISTRATOR AND ACCOUNTANTS REVIEW THE RETURN. UPON ACCEPTANCE, THE ADMINISTRATOR EMAILS AN ELECTRONIC VERSION (OR MAILS A PAPER COPY FOR THOSE WITHOUT EMAIL) OF THE FINAL RETURN TO ALL OFFICERS AND MEMBERS OF THE BOARD OF DIRECTORS FOR THEIR REVIEW AND QUESTIONS. SUBSEQUENTLY THE RETURN IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ORGANIZATION'S PRACTICE FOR MONITORING COMPLIANCE THE CONFLICT OF INTEREST POLICY APPLIES TO ALL APPLICATIONS FOR FINANCIAL AID AND ASSISTANCE, ALL STAFFING MATTERS, AND ALL OTHER ACTIONS BY ANY OFFICER OR THE BOARD OF DIRECTORS OF THE TRUST AND APPLIES TO ALL ACTIVITIES IN WHICH THE TRUST IS CURRENTLY ENGAGED OR IN ANY WAY MAY BE ENGAGED AT ANY TIME IN THE FUTURE. THE POLICY PROVIDES THAT A CONFLICT OF INTEREST MAY EXIST WHEN THE INTERESTS OR CONCERNS OF ANY MEMBER OF THE BOARD OF DIRECTORS, AN OFFICER, ANY MEMBER OF THE STAFF SERVING THE TRUST, OR SAID PERSON'S IMMEDIATE FAMILY, OR ANY PARTY, GROUP OR ORGANIZATION TO WHICH SAID PERSON HAS ALLEGIANCE, MAY BE SEEN AS COMPETING WITH THE INTERESTS OR CONCERNS OF THE TRUST. WHEN A CONFLICT IS DISCLOSED AND IS RELEVANT TO A MATTER REQUIRING ACTION BY THE BOARD OF DIRECTORS, THE INTERESTED PARTY MUST CALL THE CONFLICT TO THE ATTENTION OF THE BOARD AND SHALL NOT VOTE ON THE MATTER. IN FACE-TO-FACE MEETINGS, ANY PERSON HAVING A CONFLICT WILL RETIRE FROM THE ROOM AND SHALL NOT PARTICIPATE IN FINAL DELIBERATIONS OR DECISIONS REGARDING THE MATTER UNDER CONSIDERATION. THE PERSON WILL PROVIDE THE BOARD OF DIRECTORS WITH ANY AND ALL RELEVANT INFORMATION. THE OFFICERS AND BOARD OF DIRECTORS REVIEW THE POLICY NO LESS THAN ANNUALLY TO DETERMINE NEED FOR REVISION. A COPY OF THE POLICY IS PROVIDED TO EACH OFFICER, MEMBER OF THE BOARD OF DIRECTORS AND EACH STAFF MEMBER SERVING THE TRUST OR WHO MAY BECOME ASSOCIATED WITH IT AT THE TIME OF THEIR ASSOCIATION. THE POLICY IS REVIEWED NO LESS THAN ANNUALLY FOR THE INFORMATION AND GUIDANCE OF ALL SUCH PERSONS. ANY NEW OFFICER, MEMBER OF THE BOARD OF DIRECTORS, AND NEW STAFF MEMBER IS ADVISED OF THE POLICY UPON UNDERTAKING THE DUTIES OF THEIR POSITION. EACH PERSON ANNUALLY SIGNS A STATEMENT AFFIRMING: RECEIPT OF A COPY OF THE POLICY; HIS/HER UNDERSTANDING OF THE POLICY; AGREEMENT TO COMPLY WITH THE POLICY; AND VERIFICATION THAT HE/SHE HAS DISCLOSED ANY POTENTIAL CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION REVIEW PROCESS IN ACCORDANCE WITH THE ORGANIZATION'S Bylaws, there is no compensation paid to Officers or Directors. In 2021, the Board of Directors reaffirmed its policy that authorizes a per diem be paid to Directors and Officers whose duties require their attendance at Board of Directors meetings or such other events where they serve as representatives of or travel on business for the Trust. The President does not receive compensation for services rendered in conjunction with his position and exercises supervision over the Trust's affairs in accordance with policies, decisions and mandates of the Board. As all the members of the Board are volunteers, the Board has contracted with Disabled American Veterans (DAV) to utilize the services of a DAV employee to serve as the Administrator of the Trust. The Trust reimbursed the DAV $32,728.81 in 2021 for those services. The Administrator assists the President and other officers in the implementation of Board directives. She also ensures that the President and board members are kept fully abreast of even routine matters so that they may fully carry out their responsibilities. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS GOVERNING DOCUMENTS AND THE CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST AND ACCESSIBLE FROM THE TRUST'S WEBSITE CST.DAV.ORG. THE ANNUAL REPORT AND MOST RECENT FORM 990 ARE ALSO ACCESSIBLE FROM THE TRUST'S WEBSITE, CST.DAV.ORG, AND UPON REQUEST OR FOR PUBLIC INSPECTION AT THE TRUST'S ADMINISTRATIVE OFFICE, 860 DOLWICK DRIVE, ERLANGER, KY 41018. FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS Uncollectible pledges $ (177,628) CGA adjustment calculation $ 9,400 CGA Valuation Adjustment $ 392,100 Total $ 223,872