2013-11-21T08:52:08-06:00 2012-12-31 861065772 Deloitte Tax LLP 250 East Fifth Street Suite 1900 Cincinnati OH 45202 990 2012-01-01 521521276 Disabled American Veterans (DAV) Charitable Service Trust DISA 8594417300 3725 Alexandria Pike Cold Spring KY 410761712 David L Tannenbaum 8594417300 2013-11-21 1 Rebecca Lyons P01487105 5137847100 2012 2016-02-25 16:41:14Z X Richard E Marbes 3725 Alexandria Pike Cold Spring KY 410761712 37432710 0 X www.cst.dav.org X 1986 DC Empowering veterans to lead high-quality lives with respect and dignity. See Part III. 7 7 0 9 0 0 6200987 5504449 0 0 403763 716376 0 0 6604750 6220825 4012359 3964190 0 0 14744 8841 0 0 146426 388400 369657 4415503 4342688 2189247 1878137 19574604 21162040 4725159 4739420 14849445 16422620 X Empowering veterans to lead high-quality lives with respect and dignity by supporting a broad spectrum of physical/psychological rehabilitation and assistive programs. See Schedule O for detailed statement of program service accomplishments. 0 0 3964190 3964190 Grants and allocations to charitable programs. See Schedule I listing support provided to programs assisting disabled veterans and their families and Schedule O describing the need for these programs. 99346 Grant processing and miscellaneous service expenditures. See Schedule I listing support provided to programs assisting disabled veterans and their families and Schedule O describing the need for these programs. 4063536 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 9 0 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK AL AR AZ CA CO CT DC FL GA HI IL KS KY MA MD ME MI MN MO MS NC ND NH NJ NM NY OH OK PA RI SC TN UT VA WA WI WV X X Bridgette G Shaffer 8594417300 3725 Alexandria Pike Cold Spring KY 410761712 Richard E Marbes 6.00 X X 3130 0 0 Arthur H Wilson 6.00 X X 0 0 0 David L Tannenbaum 6.00 X X 0 0 0 Dennis R Nixon 4.00 X 3374 0 0 Eugene A Murphy 4.00 X 0 0 0 Jerry P Steelman 4.00 X 0 0 0 Donald L Samuels 4.00 X 0 0 0 Larry APolzin 4.00 X 0 0 0 James ESursely 4.00 X 2337 0 0 8841 0 0 0 0 0 0 0 2166659 3337790 15828 5504449 229741 229741 31698520 31211885 486635 486635 486635 6220825 0 0 716376 3964190 3964190 8841 8841 6840 6840 24548 12274 12274 55239 55239 150734 2312 38968 109454 28988 21741 1449 5798 31909 5526 7986 18397 6175 6175 3588 1794 1794 Grant Proposal Process 54981 54981 Registration Fees 5937 5937 718 718 4342688 4063536 132726 146426 787821 435191 405085 353202 250000 19572 5755 3933 8175 18326463 20089853 31730 19864 19574604 21162040 237890 212790 4487269 4526630 4725159 4739420 X 14849445 16422620 0 0 14849445 16422620 19574604 21162040 X 1878137 369227 -674189 X 0 1 X 1 0 X 7305109 5411282 5295582 6200987 5504449 29717409 7305109 5411282 5295582 6200987 5504449 29717409 1263144 28454265 395736 260696 234045 215477 229741 1335695 31053104 0.91630 0.86370 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4342688 4342688 367134 91784 0 0 354892 355145 370775 367134 1447946 2171919 88723 88786 92694 91784 361987 542981 0 Annuity Payment Liabilities 4526630 4526630 X 5488755 -676831 -676831 6165586 55239 55239 6220825 4284807 0 4284807 55239 2642 57881 4342688 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. The Trust applies ASC Topic 740 and notes no effect on its financial statements. Part XI, Line 2d - Other Adjustments: Difference in Accounting for Charitable Gift Annuities -236,444. Uncollectible Pledges -440,387. Part XII, Line 4b - Other Adjustments: Grant Returned 2,642. 1 Abilities Inc of Florida dba Service Source 2735 Whitney Road Clearwater FL 33760 590874493 501(c)(3) 15000 Employment Achilles Track Club 42 W 38th Street Suite 400 New York NY 10018 133318293 501(c)(3) 35000 Rehabilitation & Therapeutic Applied Behavioral Rehabilitation Institute Inc 655 Park Avenue Bridgeport CT 06604 061520511 501(c)(3) 26000 Homeless/Indigent/Crisis Intervention ArtStream Inc 620 Pershing Drive Silver Spring MD 20910 371516235 501(c)(3) 20000 Rehabilitation & Therapeutic Association for Parrot CARE dba Serenity Park Sanctuary PO Box 84042 Los Angeles CA 90073 260040658 501(c)(3) 30000 Rehabilitation & Therapeutic Association of Birth Defect Children Inc 976 Lake Baldwin Lane Suite 104 Orlando FL 32814 592193816 501(c)(3) 10000 Health Bay Area Outreach and Recreation Programs (BORP) 3075 Adeline Street Suite 155 Berkeley CA 94703 942324340 501(c)(3) 10000 Rehabilitation & Therapeutic Brigadoon Service Dogs 4759 Mission Road Bellingham WA 98226 270100385 501(c)(3) 7500 Rehabilitation & Therapeutic Camp Hope Inc 3355 Raby Road Farmington MO 63640 208852395 501(c)(3) 15000 Rehabilitation & Therapeutic Caritas Communities Inc 25 Braintree Hill Off Pk Ste 206 Braintree MA 02184 042875899 501(c)(3) 20000 Homeless/Indigent/Crisis Intervention Catholic Charities and Community Services of the Archdiocese of Denver Inc 4045 Pecos Street Denver CO 80211 840686679 501(c)(3) 8000 Homeless/Indigent/Crisis Intervention Center for Independent Living of South Florida Inc 6660 Biscayne Boulevard Miami FL 33138 650379532 501(c)(3) 20000 Homeless/Indigent/Crisis Intervention Chisholm Chisholm & Kilpatrick LTD One Turks Head Place Suite 1100 Providence RI 02903 274459831 N/A 200000 Counseling & Claims Filing Assistance Colorado State Veterans Nursing Home - Rifle 851 East Fifth Street Rifle CO 81650 Governmental 14000 Health Colorado Veterans Resource Coalition 415 S Weber Street Colorado Springs CO 80903 841535504 501(c)(3) 10000 Homeless/Indigent/Crisis Intervention Community Hope Inc 199 Pomeroy Road Parsippany NJ 07054 222647038 501(c)(3) 30000 Homeless/Indigent/Crisis Intervention Creative Alternatives of New York (CANY) 225 West 99th Street New York NY 10025 133204610 501(c)(3) 8000 Rehabilitation & Therapeutic Department of Veterans Affairs - Dayton Medical Center 4100 West Third Street Dayton OH 45428 Governmental 16000 Homeless/Indigent/Crisis Intervention Department of Veterans Affairs - Ft Meade Black Hills Healthcare System 113 Comanche Road Fort Meade SD 57741 Governmental 8200 Rehabilitation & Therapeutic Disability Advocates of Kent County 3600 Camelot Drive SE Grand Rapids MI 49546 383114474 501(c)(3) 15000 Health Disabled American Veterans 3725 Alexandria Pike Cold Spring KY 41076 310263158 501(c)(4) 239640 Rehabilitation & Therapeutic Disabled American Veterans 3725 Alexandria Pike Cold Spring KY 41076 310263158 501(c)(4) 265000 Counseling & Claims Filing Assistance Disabled American Veterans 3725 Alexandria Pike Cold Spring KY 41076 310263158 501(c)(4) 200000 Transportation Disabled American Veterans 3725 Alexandria Pike Cold Spring KY 41076 310263158 501(c)(4) 225000 Homeless/Indigent/Crisis Intervention Disabled American Veterans National Service Foundation 3725 Alexandria Pike Cold Spring KY 41076 521516071 501(c)(4) 650000 Transportation Doe Fund Inc 232 East 84th Street New York NY 10028 133412540 501(c)(3) 25000 Homeless/Indigent/Crisis Intervention Good Hope Equestrian Training Center Inc 22155 SW 147th Avenue Miami FL 33170 650945018 501(c)(3) 7500 Rehabilitation & Therapeutic Hadley School for the Blind 700 Elm Street Winnetka IL 60093 362183809 501(c)(3) 10000 Educational Hospitalized Veterans Writing Project Inc 5920 Nall Avenue Suite 101 Mission KS 66202 480987617 501(c)(3) 15000 Rehabilitation & Therapeutic IM Sulzbacher Center for the Homeless Inc 611 E Adams Street Jacksonville FL 32202 593229898 501(c)(3) 10000 Homeless/Indigent/Crisis Intervention Intrepid Fallen Heroes Fund One Intrepid Square W 46th Street 12th Avenue 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) 25000 Rehabilitation & Therapeutic Kentucky Center for the Arts Endowment Fund Inc 501 West Main Street Louisville KY 40202 310999046 501(c)(3) 10000 Rehabilitation & Therapeutic Los Angeles Habilitation House Inc 2041 San Gabriel Avenue Long Beach CA 90810 208579946 501(c)(3) 7500 Employment Mental Health Systems Inc 9465 Farnham Street San Diego CA 92123 953302967 501(c)(3) 10000 Homeless/Indigent/Crisis Intervention Mercy Medical Airlift Air Compassion for Veterans 4620 Haygood Road Suite 1 Virginia Beach VA 23455 261685451 501(c)(3) 10000 Transportation Missouri State Veterans Home - Mexico One Veterans Drive Mexico MO 65265 431281994 501(c)(3) 7000 Health Moonlight Fund Inc PO Box 1299 Bandera TX 78003 743016074 501(c)(3) 7500 Rehabilitation & Therapeutic National Court Reporters Foundation 8224 Old Courthouse Road Vienna VA 22182 541153729 501(c)(3) 8000 Public Education National Education for Assistance Dog Services Inc 305 Redemption Rock Trail South Princeton MA 01541 237281887 501(c)(3) 45000 Rehabilitation & Therapeutic New England Center for Homeless Veterans 17 Court Street Boston MA 02108 043007211 501(c)(3) 10000 Homeless/Indigent/Crisis Intervention New York University Veterans Writing Workshop 70 Washington Square South 12th Floor New York NY 10012 135562308 501(c)(3) 15000 Rehabilitation & Therapeutic Oklahoma State University Foundation 400 South Monroe Stillwater OK 74074 736097060 501(c)(3) 20000 Employment Operation First Response Inc 20037 Dove Hill Road Culpeper VA 22701 201622436 501(c)(3) 15000 Rehabilitation & Therapeutic Operation Homefront Inc 8930 Fourwinds Drive Suite 340 San Antonio TX 78239 320033325 501(c)(3) 18000 Rehabilitation & Therapeutic Outward Bound 910 Jackson Street Golden CO 80401 042375956 501(c)(3) 25000 Rehabilitation & Therapeutic PATH (People Assisting The Homeless) 340 North Madison Avenue Los Angeles CA 90004 953950196 501(c)(3) 10000 Homeless/Indigent/Crisis Intervention Phoenix Programs Inc 90 E Leslie Lane Columbia MO 65202 431047634 501(c)(3) 15000 Homeless/Indigent/Crisis Intervention Pony Power Therapies Inc 1170 Ramapo Valley Road Mahwah NJ 07430 203210841 501(c)(3) 8000 Rehabilitation & Therapeutic Project Healing Waters Fly Fishing Inc PO Box 695 La Plata MD 20646 611518154 501(c)(3) 35000 Rehabilitation & Therapeutic Racing For Our Heroes Inc 6611 Hillcrest Avenue Suite 343 Dallas TX 75205 208801659 501(c)(3) 130000 Rehabilitation & Therapeutic San Antonio Metropolitan Ministry Inc 5254 Blanco Road San Antonio TX 78216 742285793 501(c)(3) 7500 Homeless/Indigent/Crisis Intervention San Diego State University Research Foundation 5250 Campanile Drive San Diego CA 92182 956042721 501(c)(3) 15000 Rehabilitation & Therapeutic Segs4Vets Disability Rights Advocates for Technology 500 Fox Ridge Road St Louis MO 63131 550877645 501(c)(3) 275000 Health Sentinels of Freedom Scholarship Foundation PO Box 1316 San Ramon CA 94583 208139201 501(c)(3) 15000 Homeless/Indigent/Crisis Intervention Share Your Care Adult Services Inc PO Box 35101 Albuquerque NM 87176 850237569 501(c)(3) 10000 Rehabilitation & Therapeutic Transitional Living Services 3550 West Elm Street Rte 120 McHenry IL 60050 364104887 501(c)(3) 5250 Homeless/Indigent/Crisis Intervention Tunnels to Towers Foundation 2361 Hylan Boulevard Staten Island NY 10306 020554654 501(c)(3) 200000 Rehabilitation & Therapeutic United States Veterans Initiative Inc 425 Atlantic Street SE 103 Washington DC 20032 954382752 501(c)(3) 20000 Homeless/Indigent/Crisis Intervention University of Connecticut Foundation 2390 Alumni Drive Unit 3206 Storrs CT 06269 066070722 501(c)(3) 15000 Employment University of Tennessee at Chattanooga 615 McCallie Avenue Chattanooga TN 37403 626001636 501(c)(3) 15000 Employment USA Warriors Ice Hockey Program Inc 4322 Leland Street Chevy Chase MD 20815 263110186 501(c)(3) 75000 Rehabilitation & Therapeutic Veterans Airlift Command 5775 Wayzata Blvd Suite 700 St Louis Park MN 55416 204567769 501(c)(3) 35000 Transportation Vetgroup Inc 103 North Main Street Forked River NJ 08731 222840165 501(c)(3) 10000 Homeless/Indigent/Crisis Intervention Vietnam Veterans Memorial Fund 2600 Virginia Ave NW Suite 104 Washington DC 20037 521149668 501(c)(3) 50000 Public Education Volunteers of America Dakotas 1309 W 51st Street PO Box 89306 Sioux Falls SD 57109 237353508 501(c)(3) 6000 Homeless/Indigent/Crisis Intervention Way Station Inc PO Box 3826 Frederick MD 21705 521162749 501(c)(3) 10000 Homeless/Indigent/Crisis Intervention Wounded Warrior Outdoors 1041 Crown Park Circle Winter Garden FL 34787 271453102 501(c)(3) 20000 Rehabilitation & Therapeutic 62 3 Procedure for Monitoring Grants in the U.S.: Part I, Line 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 the 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 disabled veterans. Reason for Amendment of Form 990: Form 990, Part I. Section B: The 2012 Form 990 has been amended to change Form 990, Part VII, Section A, Compensation of Officers, Directors, Trustees, Key Employees and Highest Compensated Employees. Part VII, Section A has been amended to remove erroneously reported compensation. This change has also been reflected on Part IX, Statement of Functional Expenses. Statement of Program Service Accomplishments: Form 990, Part III, Line 4: 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. We are fulfilling our promises to the men and women who served and have a proven track record of success; helping hundreds of thousands of veterans and their families by: * meeting the needs of those with such specific wounds such as amputations, brain injuries, blindness, paralysis, and more; * making sure our most profoundly injured veterans get quality opportunities for physical and psychological rehabilitation; * maintaining a volunteer network to transport deserving veterans to medical care; * supporting significant therapeutic and research initiatives; * providing food and shelter to homeless and needy veterans while connecting them to medical treatment, VA benefits, and job training; * and bringing hope to the forgotten and suffering families of sick and injured veterans. The Trust continues to seek new ways to make a positive difference by: * evaluating and addressing the needs of veterans who came home scarred from recent conflicts; * ensuring quality healthcare for veterans; * assisting veterans suffering from Post-Traumatic Stress Disorder (PTSD), depression and substance abuse; * supporting research and enhanced mobility for veterans with amputations, brain injuries and spinal cord injuries; * benefiting aging veterans; * offering hope to homeless veterans; * and much more, as needed. Realities: While wars end, the effects of battle linger for the rest of the lives of our defenders. The back end of the wars in Iraq and Afghanistan has seen ballooning numbers of veterans - more than 834,000 - seeking care from the Department of Veteran's Affairs (VA). Half of those were diagnosed with mental health conditions. Less-evident afflictions like Post Traumatic Stress Disorder (PTSD) and traumatic brain injuries (TBI) greatly impact the day-to-day activities and work lives of returning veterans and their families. Complicating matters for these heroes is the VA's backlog of claims that extends their wait for compensation and benefits, in many cases from nine months to years. More than a million veterans still await decisions on VA claims. Of course, veterans returning from Iraq and Afghanistan are not the only survivors of war and armed conflict who need our country's continuing care. Aging veterans bear wounds and illnesses that often only worsen with time. But right now their collective needs overwhelm a government with limited resources. That is why the DAV Charitable Service Trust (Trust) plays such an invaluable role. In 1986, DAV leaders formed the Trust to advance initiatives that might not easily fall within the scheme of programs traditionally offered by the VA, state veterans' programs and veterans' service organizations. By supplementing the work of these agencies, filling gaps in crucial services, and ensuring the best in rehabilitation and treatment, the Trust plays an indispensable role in making sure America meets its obligations to those who keep us safe and free. The Future: As the war in Afghanistan winds down, it is estimated that more than 300,000 veterans will depart the military in each of the next four years. Those are a lot of heroes representing a lot of promises made in return for their brave service. Fulfilling promises is the right thing to do. What is right for our nation and our citizens is to take care of those who served and sacrificed. We do this by never forgetting them when war and conflicts have come and gone. We do this by providing the resources and services they need to enjoy the best quality of life possible as they make the difficult transition back to civilian life. Through the support of generous and committed advocates, the DAV Charitable Service Trust continues to stand by wounded warriors ensuring those who bravely served are not forgotten. Inspired by the compassion of its supporters, the Trust reaches out to ill and injured veterans by providing essential assistance when the need is urgent. Form 990, Part VI, Section B, line 11 Following completion of Form 990 by the Trust's tax preparer, the administrator and accountants review the return. Upon acceptance, the administrator mails a paper copy (or for those with e-mail an electronic version) 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 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 decision 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 In accordance with the organization's Bylaws, there is no compensation paid to officers or directors. In 2012 the Board of Directors reaffirmed its policy that authorizes reimbursement of expenses incurred by 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. This method of reimbursement is the only form of 'compensation' paid (amount reimbursed in Part VII - column D). The Trust does not employee any personnel. The Disabled American Veterans (DAV) provides the services of an Administrator on a part-time basis to the Trust. The Trust reimbursed the DAV $35,475 in 2012 for those services. Form 990, Part VI, Section C, line 19 Governing documents and the conflict of interest policy are available upon request. The annual report and most recent Form 990 are accessible from the Trust's website, www.cst.dav.org, and also upon request for public inspection at the Trust's administrative office, 3725 Alexandria Pike, Cold Spring, KY 41076. Changes in Net Assets or Fund Balances: Form 990, Part XI, line 9: Difference in Accounting for Charitable Gift Annuities -236,444. Uncollectible Pledges -440,387. Returned Grant 2,642.