Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (i)Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| Total | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... | 5,295,582 | 6,200,987 | 5,504,449 | 9,541,027 | 5,589,336 | 32,131,381 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf....... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 5,295,582 | 6,200,987 | 5,504,449 | 9,541,027 | 5,589,336 | 32,131,381 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | 3,954,776 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 28,176,605 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 5,295,582 | 6,200,987 | 5,504,449 | 9,541,027 | 5,589,336 | 32,131,381 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 234,045 | 215,477 | 229,741 | 322,445 | 377,032 | 1,378,740 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support Add lines 7 through 10. | 33,510,121 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose...... | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513.. | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 6 | Total. Add lines 1 through 5. | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons... | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e | Discount claimed for blockage or other factors (explain in detail in Part VI): | |||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| 7 | Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions) | |||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2014 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2014 |
(iii) Distributable Amount for 2014 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2014 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2014 (reasonable cause required--see instructions) |
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| 3 Excess distributions carryover, if any, to 2014: | ||||
| a From 2009.......X | ||||
| b From 2010.......X | ||||
| c From 2011.......X | ||||
| d From 2012.......X | ||||
| e From 2013....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2014 distributable amount | ||||
|
i
Carryover from 2009 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2014 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2014 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2014, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
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|
6
Remaining underdistributions for 2014. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
||||
|
7 Excess distributions carryover to 2015. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a From 2010.......X | ||||
| b From 2011.......X | ||||
| c From 2012.......X | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| 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. 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 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 an electronic version for those with e-mail) 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 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 | In accordance with the organization's Bylaws, there is no compensation paid to Officers or Directors. In 2014, 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 Trust does not employ 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 $22,880 in 2014 for those services. |
| Form 990, Part VI, Section C, line 19 | Governing documents and the Conflict of Interest Policy are available upon request and accessible from the Trust's website, www.cst.dav.org. The annual report and most recent Form 990 are also accessible from the Trust's website, www.cst.dav.org, and upon request or for public inspection at the Trust's administrative office: 3725 Alexandria Pike, Cold Spring, KY 41076. |
| Form 990, Part XI, line 9: | Difference in Accounting for Charitable Gift Annuities -331,963. Uncollectible Pledges -403,048. |
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