2013-11-15T16:26:43-06:00 2012-12-31 930954337 TALBOT KORVOLA & WARWICK LLP 4800 MEADOWS RD STE 200 LAKE OSWEGO OR 970354293 990 2012-01-01 911937645 VANCOUVER NATIONAL HISTORIC RESERVE TRUST VANC 3609921800 750 ANDERSON ST VANCOUVER WA 986613855 MICHAEL TRUE 3609921800 2013-11-15 1 JASON R ORME P00295966 5032742849 X 2012 2016-03-07 17:11:31Z FORT VANCOUVER NATIONAL TRUST MICHAEL TRUE 750 ANDERSON ST VANCOUVER WA 986613855 3971156 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. 24 24 25 500 0 0 779236 896427 2540326 2678044 96105 82781 57154 73598 3472821 3730850 69439 37330 0 0 1465290 1751182 0 0 429628 1785848 1804773 3320577 3593285 152244 137565 3767015 4146335 761559 828790 3005456 3317545 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 703000 37330 370077 THE TRUST COORDINATES THE FOLLOWING CELEBRATE FREEDOM PROGRAMS WHICH ARE ATTENDED BY APPROXIMATELY 100,000 PEOPLE. EDUCATIONAL COMPONENTS ARE SHOWN IN PARENTHESIS: THE FLAG DAY CEREMONY (PATRIOTIC ESSAY COMPETITION FOR LOCAL FIFTH GRADE STUDENTS); INDEPENDENCE DAY; VETERANS PARADE; THE MARSHALL PUBLIC LEADERSHIP AWARD; THE MARSHALL YOUTH LEADERSHIP AWARD (CIVICS/ CITIZENSHIP COMPETITION FOR LOCAL HIGH SCHOOL JUNIORS/SENIORS); THE GENERAL GEORGE C. MARSHALL LECTURE SERIES (HELD AT LOCAL HIGH SCHOOL; STUDENTS PRESENT QUESTIONS FOR THE LECTURER); AND ANNUAL MEMBERSHIP EVENTS. 274736 201630 PEARSON AIR MUSEUM: THE TRUST OPERATES PEARSON AIR MUSEUM AND THE EDUCATIONAL ACTIVITIES INCLUDING AVIATION SUMMER CAMP, OPEN COCKPIT DAYS, TRAVELING EXHIBITS, CHRISTMAS AT PEARSON AIR MUSEUM AND OTHER EVENTS FOCUSED ON EDUCATION, AVIATION AND HISTORY. OPERATIONS OF PEARSON AIR MUSEUM ARE BEING DISCONTINUED IN FEBRUARY, 2013. 1875044 2106337 MASTER LEASE OF CITY OF VANCOUVER PROPERTY: AS THE HOLDER OF THE MASTER LEASE FOR OFFICERS ROW AND THE WEST VANCOUVER BARRACKS PROPERTIES, THE TRUST OPERATES OVER 160,000 SQUARE FEET OF HISTORIC PROPERTIES FOR THE USE AND ENJOYMENT OF COMMERCIAL AND RESIDENTIAL TENANTS AND VISITORS. AN ADDITIONAL 13,500 SQUARE FEET OF MUSEUM AND EVENT SPACE IS MADE AVAIALBLE FOR USE ATTRACTING OVER 30,000 INDIVIDUALS IN ATTENDANCE ANNUALLY. THE ORGANIZATION IS WORKING ON THE PLANNING AND DEVELOPMENT OF 70,000 SQUARE FEET OF UNRENOVATED HISTORIC BUILDINGS ON THE SITE FOR ADAPTIVE REUSE. COOPERATIVE ASSOCIATION - THE TRUST SERVES AS A COOPERATIVE ASSOCIATION TO THE NATIONAL PARK SERVICE AND OPERATES THE RESERVE'S RETAIL LOCATIONS AS WELL AS PROVIDING SUPPORT TO THE NATIONAL PARK SERVICE FOR EDUCATION PROGRAMS SUCH AS ARCHAEOLOGY FIELD SCHOOL AND CAMPFIRES AND CANDLELIGHT. AN ESTIMATED 250,000 PERSONS VISITED.REVENUE AND EXPENSES FOR THESE ACTIVITIES ARE REPORTED AS SALES ACTIVITY ON PAGE 9. 2852780 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 1 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 28 0 1 25 1 0 0 0 0 0 1 1 0 0 0 0 X 24 24 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 1.00 X 0 0 0 DICK POKORNOWSKI 1.00 X 0 0 0 ED LYNCH 1.00 X X 0 0 0 ERIC FULLER 1.00 X 0 0 0 GEORGE BING SHELDON 1.00 X X 0 0 0 GEORGE KILLIAN 1.00 X 0 0 0 HUNT CORACCI 1.00 X 0 0 0 JD MUYSKENS 1.00 X 0 0 0 JAN BADER 1.00 X 0 0 0 JOHN RUDI 1.00 X 0 0 0 KIM CAPELOTO 1.00 X 0 0 0 MARY MEYERS 1.00 X 0 0 0 MICHAEL L WILLIAMS 1.00 X 0 0 0 PAUL CHRISTENSEN 1.00 X 0 0 0 RICHARD KELLER II 1.00 X 0 0 0 ROGER QUALMAN 1.00 X 0 0 0 STACEY GRAHAM 1.00 X X 0 0 0 STEVE HORENSTEIN 1.00 X X 0 0 0 TANISHA HARRIS 1.00 X 0 0 0 TWYLA BARNES 1.00 X 0 0 0 WARD COOK 1.00 X 0 0 0 BRAD CARLSON 1.00 X X 0 0 0 BOB RIDGLEY 1.00 X 0 0 0 ELSON STRAHAN 60.00 X 169758 0 26957 MICHAEL TRUE 60.00 X 96174 0 18887 265932 0 45844 1 0 1 0 CITY OF VANCOUVER PO BOX 8995 VANCOUVER WA 98668 VARIOUS 549309 DISTINCTIVE LANDSCAPE 16620 NE 72ND AVE VANCOUVER WA 98686 LANDSCAPING 126331 SERA ARCHITECTS INC 338 NW 5TH AVENUE PORTLAND OR 97209 ARCHITECTURAL FEES 115328 3 87200 50308 758919 896427 HISTORIC PROPERTY RENT 531120 2106337 2106337 CELEBRATE FREEDOM 713990 370077 370077 PEARSON AIR MUSEUM 453220 201630 201630 2678044 48545 48545 98958 64722 34236 34236 34236 67287 87200 91145 -23858 -23858 177323 84439 92884 92884 MISC. REVENUE 531390 4572 4572 4572 3730850 2678044 0 156379 33080 33080 4250 4250 265932 188147 33060 44725 940212 665202 116885 158125 89614 63402 11141 15071 111254 78712 13831 18711 344170 243501 42786 57883 14468 14468 34573 34573 10910 10910 274305 211237 26844 36224 30173 28848 1325 557252 545516 10127 1609 78552 37996 8665 31891 10841 5031 5810 58287 52045 5054 1188 MASTER LEASE PAYMENTS 482820 482820 MISCELLANEOUS OTHER SER 74682 41131 15213 18338 EQUIPMENT RENTAL 65438 41683 2728 21027 PRINTING 33870 19937 3926 10007 78602 50291 14807 13504 3593285 2852780 310877 429628 649002 814621 1424385 510541 198775 206914 26409 37131 83796 91079 1794 5150 520059 245675 265724 274384 1117130 2206515 3767015 4146335 209758 174480 114015 264453 437786 389857 761559 828790 X 1602642 1901669 1402814 1415876 3005456 3317545 3767015 4146335 137565 174524 0 X X 0 1 X 1 0 X 1541060 640709 659535 796770 896427 4534501 1541060 640709 659535 796770 896427 4534501 636617 3897884 4492 43818 63865 91713 48545 252433 125834 125505 124607 135935 158037 669918 5456852 12232787 0.71430 0.70540 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 2000 0 0 2000 0 PART IV, SUPPLEMENTAL INFORMATION: PART II-B, LINE 1G EXPLANATION: PAYMENT TO LOBBYIST. X X 0 741798 98306 38539 801565 811149 -31194 38157 741798 759402 88703 36956 811149 718836 67636 27070 759402 1.00000 0 0 250000 118011 131989 207422 127664 79758 62637 62637 274384 SECURITY DEPOSITS 106115 OPERATING LEASE PAYABLE 125357 GIFT ANNUITY LIABILITIES 158385 389857 X 4175403 174523 176535 93495 444553 3730850 0 3730850 3863314 176535 93494 270029 3593285 0 3593285 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. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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: SPECIAL EVENT EXPENSE NETTED WITH REVENUE FOR TAX 91,145 BAD DEBTS NETTED WITH REVENUE FOR TAX 2,350 --------- TOTAL 93,495 ========= PART XII, LINE 2D: SPECIAL EVENT EXPENSE NETTED WITH REVENUE FOR TAX 91,145 BAD DEBTS NETTED WITH REVENUE FOR TAX 2,350 ROUNDING -1 --------- TOTAL 93,494 ========= DANCING WITH THE STARS 111071 71700 39371 8371 10367 8635 38149 PUB IN THE PARK 24800 8000 16800 9415 7280 3706 2 18616 7500 11116 2424 120 2678 154487 87200 67287 20210 17767 8635 44533 91145 -23858 1 NATIONAL PARK SERVICE 612 E RESERVE STREET VANCOUVER WA 98661 521086761 33080 EDUCATIONAL PROGRAMS 1 0 1 X X X 0 0 0 0 0 0 0 0 0 ELSON STRAHAN 169758 0 0 0 0 0 12713 0 14244 0 196715 0 0 0 MARY MEYERS (THRESHOLD INC) TENANT - LANDLORD 22800 RENTAL OF PROPERTY 0 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. 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, 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.