2012-07-30T13:02:49-05:00 2011-12-31 861065772 Deloitte Tax LLP 250 East Fifth Street Suite 1900 Cincinnati OH 45202 990 2011-01-01 521521276 Disabled American Veterans (DAV) Charitable Service Trust DISA 8594422055 3725 Alexandria Pike Cold Spring KY 410761712 David L Tannenbaum 8594422055 2012-07-30 1 Matthew A Montgomery P00492843 5137847100 2011 2016-02-24 21:20:13Z Richard E Marbes 3725 Alexandria Pike Cold Spring KY 410761712 60112614 0 X www.cst.dav.org X 1986 DC Builds better lives for our nation's disabled veterans and their families. See Part III. 7 7 0 8 0 0 5295582 6200987 0 0 43060 403763 0 0 5338642 6604750 3675925 4012359 0 0 8215 14744 0 0 166311 418758 388400 4102898 4415503 1235744 2189247 18378632 19574604 4746280 4725159 13632352 14849445 X Builds better lives for our nation's disabled veterans and their families by supporting a broad spectrum of physical/psychological rehabilitation and assistive programs. See Schedule O for detailed statement of program service accomplishments. 0 0 4012359 4012359 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. 98872 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. 4111231 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 1 0 0 0 0 0 0 0 0 0 1 10 0 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 Nancy L O'Brien 8594422055 3725 Alexandria Pike Cold Spring KY 410761712 Richard E Marbes 6.00 X X 2820 0 0 Arthur H Wilson 6.00 X X 0 0 0 David L Tannenbaum 6.00 X X 5299 0 0 Dennis R Nixon 4.00 X 4733 0 0 Eugene A Murphy 4.00 X 0 0 0 Jerry P Steelman 4.00 X 1892 0 0 Donald L Samuels 4.00 X 0 0 0 Wallace E Tyson 4.00 X 0 0 0 14744 0 0 0 0 0 0 0 2484265 3716722 31852 6200987 215477 215477 53696150 53507864 188286 188286 188286 6604750 0 0 403763 4012359 4012359 14744 14744 7160 7160 24450 12225 12225 54784 54784 164964 2632 36072 126260 24369 18277 1218 4874 43710 9788 12722 21200 8010 4005 4005 406 406 3570 1785 1785 Grant Proposal Process 50160 50160 0 0 Registration Fees 6817 0 0 6817 4415503 4111231 137961 166311 979121 787821 423549 405085 0 15980 19572 5363 3933 16921984 18326463 32635 31730 18378632 19574604 256090 237890 4490190 4487269 4746280 4725159 X 13632352 14849445 0 0 13632352 14849445 18378632 19574604 X 2189247 -972154 X 0 1 1 X 0 X 5365077 7305109 5411282 5295582 6200987 29578037 5365077 7305109 5411282 5295582 6200987 29578037 2763694 26814343 361891 395736 260696 234045 215477 1467845 1730 1730 31047612 0.86370 0.84620 X Schedule A, Part II, Line 10, Explanation of Other Income: Miscellaneous RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 4415503 4415503 370775 92694 0 0 438574 354892 355145 370775 1519386 2279079 109644 88723 88786 92694 379847 569771 0 Annuity Payment Liabilities 4487269 4487269 6604750 4415503 2189247 -252205 -719949 -972154 1217093 5805017 -744949 -744949 6549966 54784 54784 6604750 4335719 0 4335719 54784 25000 79784 4415503 Description of Uncertain Tax Positions Under FIN 48: Part X: 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 8 - Other Adjustments: Difference in Accounting for Charitable Gift Annuities -224,258. Uncollectible Pledges -520,691. Returned Grant 25,000. Total to Schedule D, Part XI, Line 8: -719,949. Part XII, Line 2d - Other Adjustments: Difference in Accounting for Charitable Gift Annuities -224,258. Uncolletible Pledges -520,691. Part XIII, Line 4b - Other Adjustments: Grant Returned 25,000. 1 Abilities Inc of Florida dba Service Source 2735 Whitney Road Clearwater FL 33760 590874493 501(c)(3) 12000 Employment Ability Center of Greater Toledo Assistance Dogs of America Inc 8806 State Route 64 Swanton OH 43558 311186904 501(c)(3) 15000 Rehabilitation & Therapeutic Achilles Track Club 42 W 38th Street Suite 400 New York NY 10018 133318293 501(c)(3) 35000 Rehabilitation & Therapeutic Alachua County Organization for Rural Needs Inc 23320 N State Road 235 Brooker FL 32622 591627845 501(c)(3) 20000 Health Apple Tree Dental 8960 Springbrook Drive Ste 150 Minneapolis MN 55433 363411437 501(c)(3) 25000 Health Applied Behavioral Rehabilitation Institute Inc 655 Park Avenue Bridgeport CT 06604 061520511 501(c)(3) 26000 Homeless/Indigent/Crisis Intervention Association for Parrot CARE dba Serenity Park Sanctuary PO Box 84042 Los Angeles CA 90073 260040658 501(c)(3) 30000 Rehabilitation & Therapeutic Audio Information Network of Colorado 2200 Central Avenue Suite A Boulder CO 80301 841147123 501(c)(3) 12500 Rehabilitation & Therapeutic Augusta Biomedical Research Corporation Post Office Box 3134 Augusta GA 30914 581857974 501(c)(3) 10000 Rehabilitation & Therapeutic Baltimore Station Inc 140 W West Street Baltimore MD 21230 521594258 501(c)(3) 13000 Homeless/Indigent/Crisis Intervention Bay Aging PO Box 610 5306 Old Virginia Street Street Urbanna VA 23175 541085032 501(c)(3) 25000 Homeless/Indigent/Crisis Intervention Bay Area Outreach and Recreation Programs (BORP) 3075 Adeline Street Suite 155 Berkeley CA 94703 942324340 501(c)(3) 15000 Rehabilitation & Therapeutic Bobby Dodd Institute 2120 Marietta Blvd NW Atlanta GA 30318 581847107 501(c)(3) 13000 Employment Business and Professional Women's Foundation 1718 M Street NW 148 Washington DC 20036 530237067 501(c)(3) 25000 Employment Caritas Communities Inc 25 Braintree Hill Off Pk Ste 206 Braintree MA 02184 042875899 501(c)(3) 25000 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) 12000 Homeless/Indigent/Crisis Intervention Center for Independent Living of South Florida Inc 6660 Biscayne Boulevard Miami FL 33138 650379532 501(c)(3) 40000 Homeless/Indigent/Crisis Intervention Center for Respite Care Inc PO Box 141301 Cincinnati OH 45250 202544994 501(c)(3) 40000 Homeless/Indigent/Crisis Intervention Central Oregon Veterans Outreach Inc 117 NW Lafayette Avenue Bend OR 97701 760782755 501(c)(3) 25000 Homeless/Indigent/Crisis Intervention Chisholm Chisholm & Kilpatrick One Turks Head Place Suite 1100 Providence RI 02903 274459831 N/A 200000 Counseling & Claims Filing Assistance Colorado State Veterans Home - Walsenburg Huerfano County Hospital District 23500 US Hwy 160W Walsenburg CO 81089 846027322 501(c)(3) 20000 Health Community Access Inc PO Box 8885 South Charleston WV 25303 550718265 501(c)(3) 10000 Rehabilitation & Therapeutic 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) 10000 Rehabilitation & Therapeutic Crisis Ministries PO Box 20038 Charleston SC 29413 570789483 501(c)(3) 25000 Homeless/Indigent/Crisis Intervention Department of Veterans Affairs - Ft Meade Black Hills Healthcare System 113 Comanche Road Fort Meade SD 57741 Governmental 6350 Rehabilitation & Therapeutic Department of Veterans Affairs - Grand Junction CO Winter Sports Clinic 2121 North Avenue Grand Junction CO 81501 Governmental 100000 Rehabilitation & Therapeutic Department of Veterans Affairs Medical Center 50 Irving Street NW Washington DC 20422 521856279 Governmental 31800 Health Department of Veterans Affairs Medical Center 50 Irving Street NW Washington DC 20422 521856279 Governmental 10000 Homeless/Indigent/Crisis Intervention Disabled American Veterans 3725 Alexandria Pike Cold Spring KY 41076 310263158 501(c)(4) 162160 Rehabilitation & Therapeutic Disabled American Veterans National Service & Legislative Headquarters 807 Maine Avenue SW Washington DC 20024 310263158 501(c)(4) 75324 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) 275000 Counseling & Claims Filing Assistance Disabled American Veterans National Service & Legislative Headquarters 807 Maine Avenue SW Washington DC 20024 310263158 501(c)(4) 12500 Educational Disabled American Veterans - Women Veterans Summit 807 Maine Avenue SW Washington DC 20024 310263158 501(c)(4) 20000 Educational Disabled American Veterans National Service Foundation 3725 Alexandria Pike Cold Spring KY 41076 521516071 501(c)(4) 225000 Rehabilitation & Therapeutic Disabled American Veterans National Service Foundation 3725 Alexandria Pike Cold Spring KY 41076 521516071 501(c)(4) 650000 Transportation Disabled American Veterans Yellowstone Chapter #6 12030 N Fifth E Idaho Falls ID 83406 826013530 501(c)(4) 5500 Rehabilitation & Therapeutic Doe Fund Inc 232 East 84th Street New York NY 10028 133412540 501(c)(3) 25000 Homeless/Indigent/Crisis Intervention Family & Children Services (F&CS) 375 Cambridge Avenue Palo Alto CA 94306 941167408 501(c)(3) 7500 Rehabilitation & Therapeutic Family Housing Advisory Services Inc 2401 Lake Street Omaha NE 68111 470526720 501(c)(3) 12000 Homeless/Indigent/Crisis Intervention Freedom Service Dogs 2000 West Union Avenue Englewood CO 80110 841068936 501(c)(3) 48000 Rehabilitation & Therapeutic Hospital Hospitality House of Richmond 612 East Marshall Street Richmond VA 23219 541240348 501(c)(3) 8000 Health Island Dolphin Care Inc 150 Lorelane Place Key Largo FL 33037 650728047 501(c)(3) 20000 Rehabilitation & Therapeutic Jewish Family & Children's Services of Sarasota-Manatee Inc 2688 Fruitville Road Sarasota FL 34232 592693318 501(c)(3) 6000 Homeless/Indigent/Crisis Intervention LifeQuest Transitions PO Box 2586 Colorado Springs CO 80901 271079123 501(c)(3) 8000 Rehabilitation & Therapeutic Los Angeles Habilitation House Inc 2041 San Gabriel Avenue Long Beach CA 90810 208579946 501(c)(3) 7500 Employment MDRC 16 East 34th Street 19th Floor New York NY 10016 237379473 501(c)(3) 150000 Employment Mental Health Systems Inc 9465 Farnham Street San Diego CA 92123 953302967 501(c)(3) 10000 Homeless/Indigent/Crisis Intervention Minnesota Assistance Council for Veterans 360 North Robert Street Suite 306 Saint Paul MN 55101 411694717 501(c)(3) 17500 Homeless/Indigent/Crisis Intervention MiraCosta College Foundation One Barnard Drive Oceanside CA 92506 956151938 501(c)(3) 100000 Educational Missouri Veterans Home- St James Missouri Veterans Home Assistance League 620 N Jefferson St James MO 65559 431110491 501(c)(3) 20000 Health NACE Foundation 1440 South Creek Drive Houston TX 77084 680517788 501(c)(3) 25000 Educational National Education for Assistance Dog Services Inc 305 Redemption Rock Trail South Princeton MA 01541 237281887 501(c)(3) 45000 Rehabilitation & Therapeutic New Directions Inc 11303 Wilshire Boulevard VA Building 116 Los Angeles CA 90073 954242745 501(c)(3) 25000 Homeless/Indigent/Crisis Intervention New York University Veterans Writing Workshop 70 Washington Square South 12th Floor New York NY 10012 135562308 501(c)(3) 20000 Rehabilitation & Therapeutic Operation First Response Inc 20037 Dove Hill Road Culpeper VA 22701 201622436 501(c)(3) 20000 Rehabilitation & Therapeutic Operation Homefront Inc 8930 Fourwinds Drive Suite 340 San Antonio TX 78244 320033325 501(c)(3) 20000 Rehabilitation & Therapeutic PATH (People Assisting The Homeless) 340 North Madison Avenue Los Angeles CA 90004 953950196 501(c)(3) 10000 Homeless/Indigent/Crisis Intervention Philadelphia Veterans Multi-Service & Education Center 213-217 North 4th Street Philadelphia PA 19106 232764079 501(c)(3) 30000 Homeless/Indigent/Crisis Intervention Puppies Behind Bars Inc 10 E 49th Street Suite 1900 New York NY 10016 133969389 501(c)(3) 20000 Rehabilitation & Therapeutic Quantum Leap Farm Inc 10504 Woodstock Road Odessa FL 33556 593469464 501(c)(3) 30000 Rehabilitation & Therapeutic Racing For Our Heroes Inc 6611 Hillcrest Avenue Suite 343 Dallas TX 75205 208801659 501(c)(3) 135000 Rehabilitation & Therapeutic Rivers of Recovery PO Box 1730 Jackson WY 83001 262260491 501(c)(3) 7500 Rehabilitation & Therapeutic Rock Valley Community Programs Inc 203 W Sunny Lane Road Janesville WI 53546 391438843 501(c)(3) 20000 Homeless/Indigent/Crisis Intervention San Diego State University Foundation 5250 Campanile Drive San Diego CA 92182 956042721 501(c)(3) 20000 Rehabilitation & Therapeutic Segs4Vets Disability Rights Advocates for Technology 500 Fox Ridge Road St Louis MO 63131 550877645 501(c)(3) 275000 Health Smith Farm Center for Healing and the Arts 1632 U Street Washington DC 20009 521977976 501(c)(3) 30000 Rehabilitation & Therapeutic Southeastern Guide Dogs Inc 4210 77th Street East Palmetto FL 34221 592252352 501(c)(3) 30000 Rehabilitation & Therapeutic St Patrick Center 800 N Tucker Boulevard St Louis MO 63101 431263499 501(c)(3) 25000 Homeless/Indigent/Crisis Intervention Swords to Plowshares 1060 Howard Street San Francisco CA 94103 942260626 501(c)(3) 10000 Homeless/Indigent/Crisis Intervention Thresholds 4101 North Ravenswood Avenue Chicago IL 60613 362518901 501(c)(3) 15000 Homeless/Indigent/Crisis Intervention United States Veterans Art Program (USVAP) 41 East 8th Street 2505 Chicago IL 60605 481269085 501(c)(3) 7500 Rehabilitation & Therapeutic United States Veterans Initiative Inc 1712 14th Street NW Suite 3-1 Washington DC 20009 954382752 501(c)(3) 15000 Homeless/Indigent/Crisis Intervention University of Connecticut Foundation 2390 Alumni Drive Unit 3206 Storrs CT 06269 066070722 501(c)(3) 20000 Employment Urban Ministries of Durham 410 Liberty Street PO Box 249 Durham NC 27701 581505891 501(c)(3) 12000 Homeless/Indigent/Crisis Intervention Veteran Homestead Inc 69 High Street Fitchburg MA 01420 043199887 501(c)(3) 50000 Homeless/Indigent/Crisis Intervention Vietnam Veterans Memorial Fund 2600 Virginia Ave NW Suite 104 Washington DC 20037 521149668 501(c)(3) 50000 Public Education Wounded Warrior Outdoors 1041 Crown Park Circle Winter Garden FL 34787 271453102 501(c)(3) 20000 Rehabilitation & Therapeutic 69 10 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 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. X 6 31852 Cost or selling price 0 1 1 Third Party Use: Part I, Line 32b: Noncash contributions (securities) are received, processed and sold by Fifth Third Bank, Cincinnati, OH. Form 990, Part III, Line 4: Statement of Program Service Accomplishments: The Disabled American Veterans (DAV) Charitable Service Trust is dedicated to one single purpose: building better lives for our nation's disabled veterans and their families. To carry out this responsibility, the Trust supports a wide array of rehabilitation and relief programs targeting several groups of physically and psychologically impacted veterans: * 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 those who have served. The Trust continues to seek new and innovative ways to make a positive difference: * evaluating and addressing the needs of veterans disabled in 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: Though wars come and go, battles continue to be written in scars on the bodies and hearts of America's troops. To date, nearly three quarters of a million veterans from Iraq and Afghanistan have sought care through the VA. Of those, half were diagnosed with at least one mental health condition. If military doctors are right, one in three returning troops suffers PTSD, as many as 778,000 in all. We don't really know how many troops came home from the war zones with brain wounds (TBIs), but we know the numbers are staggering. Recent war veterans have survived tragic wounds that would have killed troops in earlier wars, but they'll need serious care for the rest of their lives. Most Americans are unaware of the impact of other wounds, such as the eye injuries that affect 50,000 recently-injured veterans. At the time of this writing, unemployment among veterans age 18 to 24 hit 30%, nearly doubling joblessness among other citizens of the same age. The Department of Veterans Affairs (VA) was reporting a backlog of nearly one million veterans waiting for action on disability claims. And of course, the problems of aging veterans have not disappeared. In fact, they've only grown worse over the years. The needs are enormous, yet government is constantly asked to do more with less. In this grave situation, the role of the DAV Charitable Service Trust is critical. 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 It's an uncertain time for veterans whose lives have changed because of their service defending our safety and our freedom. Even as our nation draws down troop strength in Afghanistan, many politicians are talking of pulling back from our nation's commitment to the men and women who sacrificed their blood and their health for our country. It's a tragic mistake to assume that decreased combat involvement translates to reduced need among those who were on the front lines. It doesn't matter when these American heroes fought - whether that was only recently, or years ago in the Gulf War, Vietnam, Korea, World War II, or any other armed conflict. Through the support of generous and committed advocates, the DAV Charitable Service Trust is cause for great optimism and hope that our nation's defenders will not be forgotten after the last shot is fired. Inspired by the compassion of its supporters, and with committed veterans at its helm, the Trust serves our heroes with both vision and efficiency to give those who have served the opportunity to live high quality lives and the hope to succeed beyond all limitations 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 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 2011 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. 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 $28,982 in 2011 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 or 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 5: Net unrealized losses on investments: -252,205. Difference in Accounting for Charitable Gift Annuities -224,258. Uncollectible Pledges -520,691. Returned Grant 25,000. Total to Form 990, Part XI, Line 5: -972,154.