9110208/g9103PM
Form
Department of the Treasury
Internal Revenue Service
A
OMB No. 1545-0047
Return of Organization Exempt From Income Tax
F or th e 2012 ca en d ar vear or tax vear b eainmna
C Name of organization
and endina
B Check if applicable:
D Address change
D Name change
D Initial return
D Terminated
!l
LJ
E
Telephone number
91-1023116
Number and street (or P.O. box if mail is not delivered to street address)
24854 CJ MEMORIAL CIRCLE
City, town or post office, state, and ZIP code
4
SEDRO WOOLLEY
WA
I
Room/suite
360-854-9415
98284
507,399
G Gross receipts $
F Name and address of principal officer:
)
D Yes ~No
D Yes D No
H(a) Is this a group return for affiliates?
DOUG WALKER
14182 YOUNG ROAD
MOUNT VERNON
WA 98273
Tax-exempt status:
IXI 501(c)(3) I I 501(c) (
I I 4947(a)(1l or
(insert no.)
www.pnt.orq
Website: ...
Form of orqanization:
IXI Corooration I I Trust I I Association I I Other ...
K
Employer Identification number
PACIFIC NORTHWEST TRAIL ASSOCIATION
D Application pending
I
D
Doing Business As
Amended return
J
2012
Under section 501(c), 527, or4947(a)(1) of the Internal Revenue Code (except black lung
benefit trust or private foundation)
... The organization may have to use a copy of this return to satisfy state reporting requirements.
H(b) Are all affiliates included?
If "No," attach a list. (see instructions)
I I 521
<1111
H(c) Group exemption number ...
IL
Year of formation:
1977
IM
State of leQal domicile:
WA
Summa
Briefly describe the organization's mission or most significant activities:
TO CONS_T~t]C_T.t E':ElO_TE(:T. ~ MAINT:AIN. THE .P.AC:IFI_C NORTHWEST TRAIL IN A
THAT_ MAKJ!:S.:A.. I.AS_T_I~(; __CO~T_R_IBUTION TO THE .RE:C.~'1'.IO~,
EDUCATION,
MANNER
AND.
ENJOYMENT OF PRESENT AND FUTURE GENERATIONS.
2 Check
thi~ box ...
D
if th~
orga~ization di~c~~tin~~d ii~ ~pe~ati~ns ~~ dispos~d
of
~or~ iha~ 25% of its net ~s~ets.
3 Number of voting members of the governing body (Part VI, line 1a).
3
4 Number of independent voting members of the governing body (Part VI, line 1b) .
4
9
9
5 Total number of individuals employed in calendar year 2012 (Part V, line 2a) ..
5
6
94
400
6 Total number of volunteers (estimate if necessary)
0
0
7a
7a Total unrelated business revenue from Part VIII, column (C), line 12.
7b
b Net unrelated business taxable income from Form 990-T, line 34
Current Year
Prior Year
GI
8 Contributions and grants (Part VIII, line 1h) .
c
9 Program service revenue (Part VIII, line 2g) .
:::s
CD
~
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d)
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e).
12 Total revenue - add lines 8 throu h 11 must e ual Part VIII, column A, line 12
19 396
362 291
22
6 799
388 508
2 975
502 459
22
1 943
507 399
275 702
61 440
327 624
0
13 Grants and similar amounts paid (Part IX, column (A), lines 1-3)
14 Benefits paid to or for members (Part IX, column (A), line 4)
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5-10)
illIll
16a Professional fundraising fees (Part IX, column (A), line 11e) .
~
)(
b Total fundraising expenses (Part IX, column (0), line 25).,..
c
w
0
17 Other expenses (Part IX, column (A), lines 11a-11d, 11f-24e)
18 Total expenses. Add lines 13-17 (must equal Part IX, column (A), line 25)
19 Revenue less ex enses. Subtract line 18 from line 12 .
i!
End of Year
Be innin of Current Year
~"'
00>
20 Total assets (Part X, line 16).
..::!~ 21 Total liabilities (Part X, line 26)
1;;c
z.... 22 Net assets or fund balances. Subtract line 21 from line 20 .
PiffO>
105 928
6 434
99 494
73 808
6 630
67 178
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is
true, correct, and complete. eclaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign
Here
Date
Signature of officer
PRESIDENT
DOUG WALKER
Type or print name and title
PrintfType prepare(s name
Paid
Preparer
Prepare(s signature
John J Lee
Firm's name
Use Only
Firm's address
Date
John Lee CPA PS Inc.
829 Cook Rd
Sedro Woolle , WA 98284-4340
May the IRS discuss this return with the preparer shown above? (see instructions).
For Paperwork Reduction Act Notice, see the separate instructions.
DAA
Check
0
ff
08/15/13 seff-employed
John J Lee
Firm'sEIN ~
Phone no.
PTIN
P00234424
80-001934 7
360-856-9996
[X] Yes 0 No
Form
990 (2012)
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91102 08/15/201310:13 PM
Form 990 (2012)
Paff di?
1
PACIFIC NORTHWEST TRAIL ASSOCIATION
91-1023116
Page
Statement of Program Service Accomplishments
Check if Schedule 0 contains a response to any question in this Part Ill ..
2
D
Briefly describe the organization's mission:
TO CONSTRUCT,PROTECT AND MAINTAIN THE PACIFIC NORTHWEST TRAIL IN A MANNER
THAT MAKES. A .LASTING CONTRIBUT:i:ON TO. THE. RECREATION I .. EDUCATION I AND
ENJOYMENT OF PRESENT AND FUTURE GENERATIONS .
. .... . . . .. . . . .. . .. . .. .. . . .
Did the organization undertake any significant program services during the year which were not listed on the
2
prior Form 990 or 990-EZ?.
D
Yes
~No
D
Yes
~No
If ''Yes," describe these new services on Schedule 0.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program
services?
If ''Yes," describe these changes on Schedule 0.
4
Describe the organization's program service accomplishments for each of its three largest program services, as measured by
expenses. Section 501 (c)(3) and 501 (c)(4) organizations are required to report the amount of grants and allocations to others,
the total expenses, and revenue, if any, for each program service reported.
} 9 9J 0 0 8 including grants of $ .
) (Revenue $ .
) (Expenses $
THE PNTA ENTERS INTO CONTRACTS TO CONSTRUCT, REPAIR, AND MAINTAIN TRAILS
ACROSS U. S . NATIONAL PARK AND ti. S . FOREST SERVICE LANDS . JOB CORPS AND SKY
WORK CREWS, ALONG WITH VOLUNTEER HELP, PERFORM THE WORK UNDER THE
CONTRACTS, · Tff.~s ·•BA:~• ~':rJ:PL¢ •BEN!::F:r'l's • B~ · J?~OVJ:j:)ING.. ~~E:~s~'( TRi\.IL. ifORI{. o~
FEDERAL
EMPLOYMENT
AND
.
. . . . . .LANDS
. . . . . . . . WHILE
. . . . . . . . . .ALSO
. . . . . . . . .PROVIDING
.....
. . .. . .
. . .....
. . . .... . . . .....
. . . . . . .TRAINING
.... .
. . . . . . . .TO
. . . JOB
. . . . . . . . .CORPS
. ....
. .AND
. . ....
SKY YOUTH~ SK'Y (SERYJ:CE irn.om..ED(;E: 'Y()t]T}I) IS A J?~OG~ I>:E~I,OPE:I> :s~ THE PNTJ\.
TO. PROVIDE AT-RISK STUDENTS WITH AN OUTDOOR-BASED
WORK EXPERIENCE
BLENDED
·················· ...
...
. ....
WITH ACADEMIC AND TRADE INSTRUCTION. MORE T8AN21JOO()HO{JRS ()F
WORK TOOK PLACE IN TRAIL RELATED PROJECTS.
4a (Code: .
4b (Code: .
2 9 / 900
) (Expenses $ .
including grants of $
) (Revenue $ .
PNTA IS THE OFFICIAL ORGANIZATION FOR THE DEVELOPMENT AND MAINTENANCE OF
THE PACIFIC NORTHWEST NATIONAL SCENIC TRAIL, A i,:2()() MILE TRAIL FROM THE .
coNTINENTALDiv:i:oE:.AT.GLACIER.NATIONAL PARK,.MONTANA TO.THE.PA.cIE':i:coc:EAN
AT <:APE. ~VA, .. ~~Hit:.$'1'0~·· .• IT. I)ET¢~:i:@s• •'l'HE. ROUTIN°G. ()F TH,E. 'l'~IJ:. f .. OB'!'~I:iqs ..
RIGHT-OF-WAY AGREEMENTS WITH PRIVATE AND GOVERNMENTAL LAND
OWNERS I CONSTRUCTS. THE . TRAIL OVER NEw OR REROUTED . TERRAIN I .. "ANri. MAINTAINS . THE
TRAIL oNcE IT is ESTABLISHED. THE J?NTA :MAINTAINS A WEB SITE FOR THE TRAIL
AND PREPARES .. ~s, . Gt]Il)EB()Ol{S •.AND·· OTHER INFORMATIONAL PUBLICATIONS ·:FoR ·
USERS ON THE TRAIL.
) (Expenses $..
7 94 including grants of $
) (Revenue $ ..
THE PNTA OPERATES A NATIVE PLANT NURSERY PRIMARILY TO PROVIDE VEGETATION
FOR RESTORATION . AND. MITIGATION. PROJECTS THAT . REQUIRE. NATIVE PLANTS I .. SUCH . AS
SALMON . ENHANCEMENT ... THE. NURSERY. Is .A. COMPONENT OF . THE .. SKY PROGRAM. DESCRIBED
ON LINE . 4:8 A:BoV:E .ANri AS . stica .PROVIDES TRAINING FOR. AT:... RISK STUDENTS
...
.
. ..
4c (Code: .
4d Other program services. (Describe in Schedule 0.)
(Expenses $
4e Total program service expenses ~
including grants of $
) (Revenue $
429 702
DAA
Form
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990 (2012)
91102 08/15/201310:13 PM
Form 990 (2012}
f:ii&tV
PACIFIC NORTHWEST TRAIL ASSOCIATION
91-1023116
Page
3
Checklist of Re uired Schedules
Yes
No
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes,"
x
complete Schedule A
1
2
Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? .
2
x
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to
3
x
4
x
5
x
6
x
7
x
8
x
9
x
10
x
candidates for public office? If "Yes," complete Schedule C, Part I
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h)
election in effect during the tax year? If "Yes," complete Schedule C, Part II .
5
Is the organization a section 501 (c)(4), 501 (c)(5), or 501 (c)(6) organization that receives membership dues,
assessments, or similar amounts as defined in Revenue Procedure 98-19? If "Yes," complete Schedule C,
Part Ill
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors
have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If
"Yes," complete Schedule D, Part I .
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"
complete Schedule D, Part Ill
9
Did the organization report an amount in Part X, line 21, for escrow or custodial account liability; serve as a
custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or
debt negotiation services? If "Yes," complete Schedule D, Part IV
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted
endowments, permanent endowments, or quasi-endowments? If "Yes," complete Schedule D, Part V
11
If the organization's answer to any of the following questions is "Yes," then complete Schedule D, Parts VI,
VII, VIII, IX, or X as applicable.
a Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes,"
11a
complete Schedule D, Part VI .
b
of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VII
c
reported in Part X, line 16? If ''Yes," complete Schedule D, Part IX
11c
x
11e
x
x
11f
x
11d
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses
the organization's liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part X.
12a
x
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets
e Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part X .
f
11b
Did the organization report an amount for investments-program related in Part X, line 13 that is 5% or more
of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIII .
d
x
Did the organization report an amount for investments-other securities in Part X, line 12 that is 5% or more
Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete
12a
Schedule D, Parts XI and XII ..
b Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if
x
the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional .
12b
13
Is the organization a school described in section 170(b)(1)(A)(ii)? lf"Yes," complete Schedule E
13
14a
Did the organization maintai.n an office, employees, or agents outside of the United States?
14a
x
x
x
14b
x
15
x
16
x
17
x
18
x
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking,
fundraising, business, investment, and program service activities outside the United States, or aggregate
foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or assistance to any
organization or entity located outside the United States? If "Yes," complete Schedule F, Parts II and IV .
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or assistance
to individuals located outside the United States? If "Yes," complete Schedule F, Parts Ill and IV
17
Did the organiL.ation report a total of more than $15,000 of expenses for professional fundraising services on
18
Did the organization report more than $15,000 total offundraising event gross income and contributions on
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a?
If ''Yes," complete Schedule G, Part Ill
19
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H .
20a
If "Yes" to line 20a, did the or anization attach a co
20b
Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I (see instructions) .
Part VIII, lines 1c and Sa? If "Yes," complete Schedule G, Part II .
b
of its audited financial statements to this return? .
Form
DAA
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x
x
990 (2012)
91102 0811512013 10:13 PM
Form 990 (2012)
Pi.ttHI
PACIFIC NORTHWEST TRAIL ASSOCIATION
91-1023116
Page
Yes
21
Did the organization report more than $5,000 of grants and other assistance to any government or organization
x
22
x
23
x
through 24d and complete Schedule K. If "No," go to line 25
24a
x
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?
24b
Did the organization report more than $5,000 of grants and other assistance to individuals in the United States
on Part IX, column (A), line 2? If "Yes," complete Schedule I, Parts I and Ill
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the
organization's current and former officers, directors, trustees, key employees, and highest compensated
employees? If ''Yes," complete Schedule J
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than
$100,000 as of the last day of the year, that was issued after December 31, 2002? If "Yes," answer lines 24b
b
c
d
25a
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds?
24c
Did the organization act as an "on behalf of' issuer for bonds outstanding at any time during the year?
24d
Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in an excess benefit transaction
25a
x
25b
x
26
x
27
x
28a
x
28b
x
was an officer, director, trustee, or direct or indirect owner? If "Yes," complete Schedule L, Part IV ..
28c
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M
29
x
x
30
x
31
x
32
x
33
x
with a disqualified person during the year? If "Yes," complete Schedule L, Part I .
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior
year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?
If ''Yes," complete Schedule L, Part I
26
Was a loan to or by a current or former officer, director, trustee, key employee, highest compensated employee, or
disqualified person outstanding as of the end of the organization's tax year? If "Yes," complete Schedule L, Part II
27
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee,
substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled
entity or family member of any of these persons? If "Yes," complete Schedule L, Part Ill
28
Was the organization a party to a business transaction with one of the following parties (see Schedule L,
Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, or key employee? If ''Yes," complete Schedule L, Part IV
b
A family member of a current or former officer, director, trustee, or key employee? If ''Yes," complete
c
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof)
Schedule L, Part IV ..
29
30
Did the organization receive contributions of art; historical treasures, or other similar assets, or qualified
conservation contributions? If "Yes," complete Schedule M
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N,
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes,"
Part I
complete Schedule N, Part II
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations
34
sections 301.7701-2 and 301.7701-3? lf"Yes," complete Schedule R, Part I ..
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Parts II, Ill,
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)? .
or IV, and Part V, line 1
b
x
x
34
35a
If ''Yes" to line 35a, did the organization receive any payment from or engage in any transaction with a
controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization
related organization? If "Yes," complete Schedule R, Part V, line 2 .
35b
36
x
37
x
and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R,
Part VI
38
Did the organization complete Schedule 0 and provide explanations in Schedule 0 for Part VI, lines 11 b and
19? Note. All Form 990 filers are re uired to com lete Schedule 0.
38
Form
DAA
No
21
in the United States on Part IX, column (A), line 1? If "Yes," complete Schedule I, Parts I and II
22
4
Checklist of Re uired Schedules continued
x
990 (2012)
91102 08/15/201310:13 PM
Form 990 (2012)
Pi:ili Vf
PACIFIC NORTHWEST TRAIL ASSOCIATION
91-1023116
Page
Enter the number reported in Box 3 of Form 1096. Enter -0- if not applicable
1a
b
Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable
1b
3
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and
2a
94
1a
5
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule 0 contains a res onse to an uestion in this Part V
reportable gaming (gambling) winnings to prize winners? .
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax
Statements, filed for the calendar year ending with or within the year covered by this return ..
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns? .
Note. If the sum of lines 1a and 2a is greater than 250, you may be required toe-file (see instructions)
3a
b
4a
Did the organization have unrelated business gross income of $1,000 or more during the year? .
3a
If "Yes," has it filed a Form 990-T for this year? If "No," provide an explanation in Schedule 0
3b
At any time during the calendar year, did the organization have an interest in, or a signature or other authority
over, a financial account in a foreign country (such as a bank account, securities account, or other financial
account)?
b
Sa
b
c
Sa
4a
x
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? .
Sa
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction? .
If "Yes" to line 5a or 5b, did the organization file Form 8886-T?
Sb
x
x
If "Yes," enter the name of the foreign country: ""
See instructions for filing requirements for Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts.
Sc
Does the organization have annual gross receipts that are normally greater than $100,000, and did the
organization solicit any contributions that were not tax deductible as charitable contributions?
b
x
Sa
x
If "Yes," did the organization include with every solicitation an express statement that such contributions or
Sb
gifts were not tax deductible? .
Organizations that may receive deductible contributions under section 170(c).
7
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods
and services provided to the payor?
b
c
If "Yes," did the organization notify the donor of the value of the goods or services provided? .
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was
d
If "Yes," indicate the number of Forms 8282 filed during the year
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract? .
required to file Form 8282? .
f
g
h
8
7d
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? .
Sponsoring organizations maintaining donor advised funds and section S09(a)(3) supporting
organizations. Did the supporting organization, or a donor advised fund maintained by a sponsoring
organization, have excess business holdings at any time during the year? .
9
Sponsoring organizations maintaining donor advised funds.
a
Did the organization make any taxable distributions under section 4966? .
b
Did the organization make a distribution to a donor, donor advisor, or related person? .
10
a
b
11
Section S01(c)(7) organizations. Enter:
Initiation fees and capital contributions included on Part VIII, line 12
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities .
10a
10b
Section S01(c)(12) organizations. Enter:
a
b
Gross income from members or shareholders
Gross income from other sources (Do not net amounts due or paid to other sources
11a
12a
L!.11~b~---------·f'
against amounts due or received from them.).
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
b
13
If "Yes," enter the amount of tax-exempt interest received or accrued during the year
Section S01(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state? .
b
Note. See the instructions for additional information the organization must report on Schedule 0.
Enter the amount of reserves the organization is required to maintain by the states in which
c
14a
b
DAA
~1_2~b~---------;
the organization is licensed to issue qualified health plans
13b
Enter the amount of reserves on hand
13c
Did the organization receive any payments for indoor tanning services during the tax year?
If "Yes," has it filed a Form 720 to re ort these a ments? If "No," rovide an ex lanation in Schedule 0
Form
990 (2012)
91102 08/15/2013 10:13 PM
Form 990 (2012)
PariYI/
PACIFIC NORTHWEST TRAIL ASSOCIATION
91-1023116
Page
6
Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No"
response to line 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule 0. See instructions.
Check if Schedule 0 contains a response to any question in this Part VI .
IXL
Section A. Governin Bod and Mana ement
1a
Enter the number of voting members of the governing body at the end of the tax year
1a
9
1b
9
If there are material differences in voting rights among members of the governing body, or
if the governing body delegated broad authority to an executive committee or similar
committee, explain in Schedule 0.
b
2
Enter the number of voting members included in line 1a, above, who are independent
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with
x
2
any other officer, director, trustee, or key employee? .
3
Did the organization delegate control over management duties customarily performed by or under the direct
supervision of officers, directors, or trustees, or key employees to a management company or other person?
3
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed?
4
5
Did the organization become aware during the year of a significant diversion of the organization's assets?
5
6
Did the organization have members or stockholders? .
6
x
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint
7a
x
4
one or more members of the governing body? .
b
Are any governance decisions of the organization reserved to (or subject to approval by) members,
x
stockholders, or persons other than the governing body?
S
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body?
Sa
b
Each committee with authority to act on behalf of the governing body? .
Sb
9
x
x
x
x
x
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at
the or anization's mailin address? If "Yes," rovide the names and addresses in Schedule 0
X
9
Yes
10a
b
10a
Did the organization have local chapters, branches, or affiliates?
If "Yes," did the organization have written policies and procedures governing the activities of such chapters,
affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
11a
b
12a
b
c
10b
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form?
Describe in Schedule 0 the process, if any, used by the organization to review this Form 990.
Did the organization have a written conflict of interest policy? If "No," go to line 13
12a
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts?
12b
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes,"
12c
13
describe in Schedule 0 how this was done
Did the organization have a written whistleblower policy?
14
Did the organization have a written document retention and destruction policy? .
15
Did the process for determining compensation of the following persons include a review and approval by
13
14
No
X
x
x
x
x
x
x
x
independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization's CEO, Executive Director, or top management official .
b
Other officers or key employees of the organization
If "Yes" to line 1Sa or 1Sb, describe the process in Schedule 0 (see instructions).
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement
with a taxable entity during the year?
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its
participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the
or anization's exem t status with res ect to such arran ements?
Section C. Disclosure
None
17
List the states with which a copy of this Form 990 is required to be filed ~
1S
Section 6104 requires an organization to make its Forms 1023 (or 1024 if applicable), 990, and 990-T (Section 501(c)(3)s only)
available for public inspection. Indicate how you made these available. Check all that apply.
D Own website D Another's website
~ Upon ~equest
D Other (explain in Schedule 0)
19
Describe in Schedule 0 whether (and if so, how), the organization made its governing documents, conflict of interest policy,
20
State the name, physical address, and telephone number of the person who possesses the books and records of the
and financial statements available to the public during the tax year.
organization:~
SEDRO WOOLLEY
OAA
L. DOWNING
24854 CJM CIRCLE #4
WA 98284
360-854-9415
Form 990 (2012)
91102 08/15/2013 10:13 PM
Form 990 (2012)
PittVU
91-1023116
PACIFIC NORTHWEST TRAIL ASSOCIATION
Page
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and
Independent Contractors
Check if Schedule 0 contains a response to any question in this Part VII . .
Section A.
7
D
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the
organization's tax year.
• List all of the organization's current officers, directors, trustees (whether individuals or organizations), regardless of amount of
compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.
• List all of the organization's current key employees, if any. See instructions for definition of "key employee."
• List the organization's five current highest compensated employees (other than an officer, director, trustee, or key employee)
who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the
organization and any related organizations.
• List all of the organization's former officers, key employees, and highest compensated employees who received more than
$100,000 of reportable compensation from the organization and any related organizations.
• List all of the organization's former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.
List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest
compensated employees; and former such persons.
~
Check this box if neither the organization nor any related organizations compensated any current officer, director, or trustee.
(A)
(8)
(C)
(0)
(E)
(F)
Name and Tille
Average
hours per
week
(list any
hours for
related
organizations
below dotted
line)
Position
(do not check more than one
box, unless person is both an
officer and a director/trustee)
Reportable
Reportable
compensation from
related
organizations
(W-2/1099-MISC)
Estimated
amount of
other
compensation
from the
organization
and related
organizations
Q
a
~~
~~
\il
"
!ll
;><
<D
'<
<D
3
12.
-S!<D
2
~
<D
CD I
3cl5"
.,,
0
~m !ll3
compensation
from
the
organization
(W-2/1099-MISC)
lg
3
~
"'"'
~
<D
(1)DOUG WALKER
10.00
0.00
PRESIDENT
x
x
0
0
0
o~oo
x
x
0
0
0
10.00
0.00
x
x
0
0
0
(2)ERIC ROHRER
5.00
PAST PRESIDENT
(3)BRUCE VILDERS
SECRETARY/TREASURER
(4)FRANCES
TROJE
2.00
DIRECTOR
(S)BRUCE
o~oo
x
0
0
0
2.00
0.00
x
0
0
0
2.00
0.00
x
0
0
0
2.00
0.00
x
0
0
0
x
0
0
0
PRIOR
DIRECTOR
(6)GRETA STOUGH
DIRECTOR
(7)DAWN ERICKSON
DIRECTOR
(S)JIM FUKUYAMA
2.00
DIRECTOR
o.oo
(9)
(10)
(11)
DAA
Form
990 (2012)
~rfR~l:P'&m~ 13 PA.CIFIC NORTHWEST TRAIL ASSOCIATION
91-1023116
Partvff: Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
Page
(A)
(B)
(C)
(D)
(E)
(F)
Name and title
Average
hours per
week
(list any
hours for
related
organizations
below dotted
line)
Position
(do not check more than one
box, unless person is both an
officer and a director/trustee)
Reportable
compensation
from
the
organization
(W-2/1099-MISC)
Reportable
compensation from
related
organizations
(W-2/1099-MISC)
Estimated
amount of
other
compensation
from the
organization
and related
organizations
0
3i
0
!!l
;>;;
<D
'<
<D
3
"2.
0
'<
<D
<D
~~
"2.~
l8
.,,
0
3
!!l
3
1il
"'"'"
ii
(12)
(13)
(14)
(15)
(16)
(17)
(18)
(19)
~
1b Sub-total.
c
d
2
3
4
5
Total from continuation sheets to Part VII, Section A .
~
Total (add lines 1b and 1c).
~
Total number of individuals (including but not limited to those listed above) who received more than $100,000 in
re ortable com ensation from the or anization ~
0
Did the organization list any former officer, director, or trustee, key employee, or highest compensated
employee on line 1a? If "Yes," complete Schedule J for such individual .
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the
organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such
individual
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual
for services rendered to the or anization? If "Yes," com lete Schedule J for such erson.
4
x
5
x
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of
com ensation from the or anization. Re ort com ensation for the calendar ear endin with or within the or anization's tax ear.
(A)
Name and business address
2
Total number of independent contractors (including but not limited to those listed above) who
received more than $100,000 of com ensation from the or anization ~
DAA
-------
-------------------- ----
Descri
uJ~if services
0
Com
(C)
nsation
8
91102 08/15/2013 10 13 PM
Form 990 (2012)
Part VIU ·
PACIFIC NORTHWEST TRAIL ASSOCIATION
91-1023116
Page
9
Statement of Revenue
Check if Schedule 0 contains a response to any question in this Part VIII.
D
,,,,----------.---------..---------.---------(A)
Total revenue
(B)
Related or
exempt
function
(C)
Unrelated
business
(D)
Revenue
excluded from tax
J!l UI
ct;
!!!:I
(!) 0
Membership dues
.E
=. .
Ulc(
c Fundraising events
1c
·-111
d Related organizations
1d
uiE
c·-
e Government grants (contributions)
1e
C>::
OU)
f All other contributions, gifts, grants,
·-'-Q)
and similar amounts not included above
:::l.c
.a_
:so
g
C'tJ
Oc
Oftl
1f
Noncash contributions included in lines 1a-1f:
h Total. Add lines 1a-1f
Cl>
:I
c
Busn. Code
Cl>
2a
er::
b
i';
498,314
4,145
TRAIL BUILDING & MAINT
498,314
4,145
Cl>
0
c
-~
Cl>
II)
d
E
e
I!
f All other program service revenue
CJ)
e
II..
~
Total. Add lines 2a-2f
3
502
Investment income (including dividends, interest,
~
and other similar amounts)
4
Income from investment of tax-exempt bond proceeds
5
Royalties
Sa Gross rents
b Less: rental exps.
sales of assets
other than i n v e n t o r y 1 - - - - - - - - - - + - - - - - - - - -
b Less: cost or other
basis & sales exps. 1 - - - - - - - - - - + - - - - - - - - - -
c Gain or (loss) '----------'----------IF'.,.,.,.,.,.,.,
d Net gain or (loss)
Q)
Sa Gross income from fundraising events
:I
cQ)
(not including $
~...
See Part IV, line 18
of contributions reported on line 1c).
Q)
.c
5
b Less: direct expenses
a 1----------L\\{/
b '----------v·,.,.,.,.,.,.,.,.,.,..,.,.,.','.',' ' ' ' ' ' ' ' ' ' ' ' ' ' '
c Net income or (loss) from fundraising<"e"'"v""en""t"'s--'-'-'""'-''-'-'-'-'---'--t=
9a Gross income from gaming activities.
See Part IV, line 19
a 1--------~'
b Less: direct expenses
b '-----------!'
c Net income or (loss) from gaming activities
10a Gross sales of inventory, less
returns and allowances
a
b Less: cost of goods sold
c
Miscellaneous Revenue
11a
b
c
d All other revenue
e Total. Add lines 11a-11d
12
Total revenue. See instructions.
Form
DAA
990 (2012)
91102 08/15/2013 10:13 PM
Form 990 (2012)
Paff ti
PACIFIC NORTHWEST TRAIL ASSOCIATION
91-1023116
Page
10
Statement of Functional Expenses
Section 501 (c)(3) and 501 (c)(4) organizations must complete all columns. All other organizations must complete column (A).
Check if Schedule 0 contains a response to any question in this Part IX
Do not include amounts reported on lines 6b,
7b Sb 9b and 10b of Part VIII.
1 Grants and other assistance to governments and
organizations in the U.S. See Part IV, line 21
2 Grants and other assistance to individuals in
(A)
Total expenses
(B)
Program service
expenses
the U.S. See Part IV, line 22
3
4
5
6
7
8
9
10
11
a
b
c
d
Grants and other assistance to governments,
organizations, and individuals outside the
U.S. See Part IV, lines 15 and 16
Benefits paid to or for members
Compensation of current officers, directors,
trustees, and key employees
Compensation not included above, to disqualified
persons (as defined under section 4958(0(1)) and
persons described in section 4958(c)(3)(B) .
Other salaries and wages .
Pension plan accruals and contributions (include
section 401(k) and 403(b) employer contributions)
Other employee benefits
Payroll taxes
Fees for services (non-employees):
Management
Legal
Accounting
Lobbying
61 440
266 997
226 947
40 050
60 627
54 564
6 063
900
90
810
1 164
4 915
1 164
2 827
2 088
13 000
25 226
6 500
22 708
6 500
2 518
7 041
3 507
3 534
e Professional fundraising services. See Part IV, line 17
f Investment management fees .
g Other. (If line 11 g amount exceeds 10% of line 25, column
(A) amount, list line 11g expenses on Schedule 0.)
12
13
14
15
16
Advertising and promotion .
Office expenses
Information technology
Royalties
17
18
Occupancy
Travel
Payments of travel or entertainment expenses
19
20
21
for any federal, state, or local public officials
Conferences, conventions, and meetings
Interest
Payments to affiliates
22
23
24
a
b
Depreciation, depletion, and amortization
Insurance
Other expenses. Itemize expenses not covered
above (List miscellaneous expenses in line 24e. If
line 24e amount exceeds 10% of line 25, column
(A) amount, list line 24e expenses on Schedule 0.)
TELECOMMUNICATIONS
STIPENDS
SERVICES
TRAIL SUPPLIES
c
d
e All other expenses .
25 Total functional ex enses. Add lines 1 throu h 24e
26 Joint costs. Complete this line only if the
organization reported in column (B) joint costs
from a combined educational campaign and
fundraising solicitation. Check here ~
if
followin SOP 98-2 ASC 958-720
3 499
71 569
0
D
DAA
Form
990 (2012)
91102 08/15/201310:13 PM
Form 990 (2012)
PartX<
PACIFIC NORTHWEST TRAIL ASSOCIATION
91-1023116
Page
11
Balance Sheet
uestion in this Part X .
(A)
Beginning of year
2
(B)
End of year
300
48 888
11 141
Cash-non-interest bearing .
Savings and temporary cash investments
3
Pledges and grants receivable, net .
4
Accounts receivable, net.
5
Loans and other receivables from current and former officers, directors,
1
2
3
322
64 530
25 985
4
trustees, key employees, and highest compensated employees.
Complete Part II of Schedule L
6
Loans and other receivables from other disqualified persons (as defined under section
4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and
sponsoring organizations of section 501 (c)(9) voluntary employees' beneficiary
7
organizations (see instructions). Complete Part II of Schedule L
Notes and loans receivable, net
8
Inventories for sale or use
9
Prepaid expenses and deferred charges .
10a Land, buildings, and equipment: cost or
other basis. Complete Part VI of Schedule D
b Less: accumulated depreciation
160
155
10a
10b
Investments-publicly traded securities .
11
12
Investments-other securities. See Part IV, line 11
12
13
14
Investments-program-related. See Part IV, line 11
Intangible assets
15
Other assets. See Part IV, line 11
13
17
Accounts payable and accrued expenses
18
19
Grants payable .
Deferred revenue
20
Tax-exempt bond liabilities.
21
Escrow or custodial account liability. Complete Part IV of Schedule D
22
~
"'
23
24
25
26
..
::s
27
28
29
22
Secured mortgages and notes payable to unrelated third parties
Unsecured notes and loans payable to unrelated third parties
23
24
Other liabilities (including federal income tax, payables to related third
parties, and other liabilities not included on lines 17-24). Complete Part X
0
~UI
z
OAA
25
Total liabilities. Add lines 17 throu h 25 .
[!]
and
Unrestricted net assets
Temporarily restricted net assets
Permanently restricted net assets
Organizations that do not follow SFAS 117 (ASC 958), check here ....
complete lines 30 through 34.
LL
~
Qi
17
18
19
20
21
105 928
6 434
complete lines 27 through 29, and lines 33 and 34.
CP
-g
16
disqualified persons. Complete Part II of Schedule L
Organizations that follow SFAS 117 (ASC 958), check here ....
UI
u
73 808
6 630
Loans and other payables to current and former officers, directors,
of Schedule D
;
iii
ID
14
trustees, key employees, highest compensated employees, and
:s
:i
63
15
16
g:
10c
11
30
Capital stock or trust principal, or current funds
31
32
Paid-in or capital surplus, or land, building, or equipment fund .
33
34
Retained earnings, endowment, accumulated income, or other funds .
Total net assets or fund balances
Total liabilities and net assets/fund balances
30
31
32
67 178 33
73 808 34
99 494
105 928
Form 990 (2012)
91102 08/15/2013 10:13 PM
PACIFIC NORTHWEST TRAIL ASSOCIATION
Form 990 (2012)
PattXF
91-1023116
Page
Reconciliation of Net Assets
n
Check if Schedule 0 contains a resoonse to anv auestion in this Part XI
1
2
3
4
5
6
7
8
9
10
12
Total revenue (must equal Part VIII, column (A). line 12)
Other changes in net assets or fund balances (explain in Schedule 0)
1
2
3
4
5
6
7
8
9
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line
33, column (B))
10
Total expenses (must equal Part IX, column (A), line 25)
Revenue less expenses. Subtract line 2 from line 1
Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A))
Net unrealized gains (losses) on investments
Donated services and use of facilities
Investment expenses
Prior period adjustments
507,399
501,271
6,128
67,178
26,188
99,494
Financial Statements and Reporting
Check if Schedule O contains a res
Accounting method used to prepare the Form 990:
uestion in this Part XII
D
Cash
~ Accrual
D
Other _ _ _ _ _ _ _ _ __
If the organization changed its method of accounting from a prior year or checked "Other," explain in
Schedule 0.
2a Were the organization's financial statements compiled or reviewed by an independent accountant?
If "Yes," check a box below to indicate whether the financial statements for the year were compiled or
reviewed on a separate basis, consolidated basis, or both:
D
Separate basis
D
Consolidated basis
D
Both consolidated and separate basis
b Were the organization's financial statements audited by an independent accountant?
If "Yes," check a box below to indicate whether the financial statements for the year were audited on a
separate basis, consolidated basis, or both:
~
Separate basis
D
Consolidated basis
D
Both consolidated and separate basis
c If "Yes" to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight
of the audit, review, or compilation of its financial statements and selection of an independent accountant? .
If the organization changed either its oversight process or selection process during the tax year, explain in
Schedule 0.
3a As a result of a federal award, was the organization required to undergo an audit or audits as set forth in
the Single Audit Act and OMB Circular A-133?.
3a
x
b If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the
re uired audit or audits, ex lain wh in Schedule 0 and describe an ste s taken to under o such audits .
3b
Form
DAA
----------
-~--
---------------
990 (2012)
91102 08/15/2013 10:13 PM
SCHEDULE A
Public Charity Status and Public Support
(Form 990 or 990-EZ)
OMS No. 1545-0047
2012
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Department of the Treasury
Internal Revenue Service
llJ>-
Attach to Form 990 or Form 990-EZ.
llJ>-
·]p~,?~i·i~]
See separate instructions.
Name of the organization
•••>••?!M~!M>>•·
Employer Identification number
PACIFIC NORTHWEST TRAIL ASSOCIATION
91-1023116
Reason for Public Charity Status (All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
D
D
D
D
1
2
3
4
D
D
s
s
A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).
A school described in section 170(b)(1)(A)(ii). (Attach Schedule E.)
A hospital or a cooperative hospital service organization described in section 170(b)(1 )(A)(iii).
A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name,
city, and state: .
An organization operated for the benefit of a college or university owned or operated by a governmental unit described in
section 170(b)(1)(A)(iv). (Complete Part II.)
A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).
7
[!]
An organization that normally receives a substantial part of its support from a governmental unit or from the general public
a
D
A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)
described in section 170(b)(1)(A)(vi). (Complete Part II.)
D
9
An organization that normally receives: (1) more than 33 1/3% of its support from contributions, membership fees, and gross
receipts from activities related to its exempt functions-subject to certain exceptions, and (2) no more than 33 1/3% of its
support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part Ill.)
DD
10
11
An organization organized and operated exclusively to test for public safety. See section 509(a)(4).
An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the
purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section
509(a)(3). Check the box that describes the type of supporting organization and complete lines 11 e through 11 h.
D
e
a
D
Type I
b
D
Type II
c
D
Type Ill-Functionally integrated
d
D
Type Ill-Non-functionally integrated
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons
other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1)
or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type Ill supporting
organization, check this box
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the
D
following persons?
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii) and
Yes
No
(iii) below, the governing body of the supported organization?
(ii) A family member of a person described in (i) above?
(iii) A 35% controlled entity of a person described in (i) or (ii) above? .
h
Provide the followin information about the su
(I) Name of supported
organization
(ll)EIN
(Ill) Type of organization
(described on lines 1-9
above or IRC section
(iv) Is the organization
in col. (i) listed in your
governing document?
(see Instructions))
Yes
No
(v) Did you notify
the organization in
col. (i) of your
support?
Yes
No
(vi) ls the
organization in col.
(i) organized in the
U.S.?
Yes
(vii) Amount of monetary
support
No
(A)
(B)
(C)
(D)
(E)
Total
For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.
DAA
Schedule A (Form 990 or 990-EZ) 2012
91102 08/15/201310:13 PM
ScheduleA(Form990or990-EZ)2012
PACIFIC NORTHWEST TRAIL ASSOCIATION
91-1023116
Page2
PiffU?
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under
Part Ill. If the organization fails to qualify under the tests listed below, please complete Part Ill.)
Section A. Public Su ort
Calendar year (or fiscal year beginning in) IJllGifts, grants, contributions, and
membership fees received. (Do not
include any "unusual grants.")
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
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)
6
Public su
(a) 2008
(b) 2009
49,642
(c) 2010
45,294
(e) 2012
(d) 2011
24,208
(f) Total
7,120
19,396
145 660
or!. Subtract line 5 from line 4.
Calendar year (or fiscal year beginning in) IJl7
Amounts from line 4
8
Gross income from interest, dividends,
payments received on securities loans,
rents, royalties and income from similar
sources
145,660
145,660
(a) 2008
(c) 2010
(b) 2009
(e) 2012
(d) 2011
(f) Total
49,642
45 294
24,208
19 396
7,120
145 660
302
47
21
22
22
414
9
Net income from unrelated business
activities, whether or not the business
is regularly carried on .
10
11
Other income. Do not include gain or
loss from the sale of capital assets
(Explain in Part IV.) .
Total support. Add lines 7 through 10
12
Gross receipts from related activities, etc. (see instructions) .
13
First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501 (c)(3)
11,100
11,100
157,174
504 424
.... 0
organization, check this box and stop here
Section C. Computation of Public Support Percenta e
14
Public support percentage for 2012 (line 6, column (f) divided by line 11, column (f)) .
14
92. 67%
15
Public support percentage from 2011 Schedule A, Part II, line 14.
15
95.04%
16a
331/3% support test-2012. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this
b
box and stop here. The organization qualifies as a publicly supported organization .
33 1/3% support test-2011. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more,
check this box and stop here. The organization qualifies as a publicly supported organization
17a
.... [!]
... D
10%-facts-and-circumstances test-2012. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is
10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in
Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization
b
10%-facts-and-circumstances test-2011. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and ifthe organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly
supported organization .
18
Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions
Schedule A (Form 990 or 990-EZ) 2012
DAA
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ScheduleA(Form990or990-EZ)2012
PACIFIC NORTHWEST TRAIL ASSOCIATION
91-1023116
Page3
Pift:UI
Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part II.
If the organization fails to qualify under the tests listed below, please complete Part II.)
Section A. Public Su ort
Calendar year (or fiscal year beginning in) .,..
1
2
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
c
8
(a) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(f) Total
(a) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(f) Total
Gifts, grants, contributions, and membership
fees received. (Do not include any 'unusual
grants.') .
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 .
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 .
Add lines 7a and 7b
Public support (Subtract line 7c from
line 6.).
ec1on
S
f
BTtlS
oa UDDO rt
Calendar year (or fiscal year beginning in) .,..
9
10a
Amounts from line 6
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 1Oa and 1Ob
11
Net income from unrelated business
activities not included in line 1Ob, 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 IV.)
13
Total support. (Add lines 9, 1Oc, 11,
and 12.)
14
First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501 (c)(3)
organization, check this box and stop here
Section C. Com utation of Public Su
15
16
.,.. D
ort Percenta e
Public support percentage for 2012 (line 8, column (f) divided by line 13, column (f)) .
Public su ort ercenta e from 2011 Schedule A, Part Ill, line 15 .
15
%
16
%
17
%
18
%
Section D. Com utation of Investment Income Percenta e
17
18
Investment income percentage for 2012 (line 10c, column (f) divided by line 13, column (f)).
Investment income percentage from 2011 Schedule A, Part 111, line 17 .
19a
33 1/3% support tests-2012. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line
17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
b
20
33 1/3% support tests-2011. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3%, and
line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization..
Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions
.,.. D
no
....
.... _
Schedule A (Form 990 or 990-EZ) 2012
OAA
9110208/15/20131013 PM
ScheduleA(Form990or990-EZ)2012
PirtlY
PACIFIC NORTHWEST TRAIL ASSOCIATION
91-1023116
Page4
Supplemental Information. Complete this part to provide the explanations required by Part II, line 10;
Part II, line 17a or 17b; and Part Ill, line 12. Also complete this part for any additional information. (See
instructions).
Part II, .Li:ne 10 - Other Income Detail
Other income
DAA
$
11,10()
Schedule A (Form 990 or 990-EZ) 2012
91102 081151201310:13 PM
SCHEDULED
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
2012
.... Complete if the organization answered "Yes," to Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
.... Attach to Form 990 ..... See separate instructions.
Name of the organization
Employer Identification number
PACIFIC NORTHWEST TRAIL ASSOCIATION
Part l?
OMB No. 1545-0047
91-1023116
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the
organization answered "Yes" to Form 990, Part IV, line 6.
(a) Donor advised funds
1
Total number at end of year
2
Aggregate contributions to (during year)
3
4
Aggregate grants from (during year)
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised
(b) Funds and other accounts
Aggregate value at end of year.
funds are the organization's property, subject to the organization's exclusive legal control? .
6
0
Yes
0
No
0
Yes
D
No
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used
only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose
conferring impermissible private benefit? .
Piffh
1
Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.
Purpose(s) of conservation easements held by the organization (check all that apply).
0
Preservation of land for public use (e.g., recreation or education)
0
0
2
Protection of natural habitat
0
0
Preservation of an historically important land area
Preservation of a certified historic structure
Preservation of open space
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation
easement on the last day of the tax year.
t
a Total number of conservation easements
b Total acreage restricted by conservation easements
c
Number of conservation easements on a certified historic structure included in (a)
Held at the End of the Tax Year
2a
2b
2c
d Number of conservation easements included in (c) acquired after 8/17/06, and not on a
historic structure listed in the National Register
3
2d
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year ....
4
Number of states where property subject to conservation easement is located ....
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of
violations, and enforcement of the conservation easements it holds? .
6
Staff and volunteer hours devoted to monitoring, inspecting, and enforcing conservation easements during the year
7
Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)
0
Yes
0
No
0
Yes
0
No
....
.... $
(i) and section 170(h)(4)(B)(ii)?
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization's financial statements that describes the
organization's accounting for conservation easements.
Plff]lh
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" to Form 990, Part IV, line 8.
1a If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet
works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of
public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet
works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of
public service, provide the following amounts relating to these items:
(i)
Revenues included in Form 990, Part VIII, line 1
(ii) Assets included in Form 990, Part X .
2
.... $
....
$
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 (ASC 958) relating to these items:
a
Revenues included in Form 990, Part VIII, line 1
b Assets included in Form 990 Part X .
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
DAA
.... $
.... $
Schedule D (Form 990) 2012
91102 08/15/2013 10:13 PM
ScheduleD(Form990)2012
Paff IOU
3
a
b
c
4
5
PACIFIC NORTHWEST TRAIL ASSOCIATION
91-1023116
Page2
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
Using the organization's acquisition, accession, and other records, check any of the following that are a significant use of its
collection items (check all that apply):
D Public exhibition
D Scholarly research
D Preservation for future generations
d
e
D Loan or exchange programs
D Other
Provide a description of the organization's collections and explain how they further the organization's exempt purpose in Part
XIII.
During the year, did the organization solicit or receive donations of art, historical treasures, or other similar
D
assets to be sold to raise funds rather than to be maintained as part of the organization's collection? .
Pi.ft..,ljl
Yes
D
No
D
No
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990, Part IV,
line 9, or reported an amount on Form 990, Part X, line 21.
1a Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? .
D
Yes
b If "Yes," explain the arrangement in Part XIII and complete the following table:
Amount
c Beginning balance .
1c
d Additions during the year .
1d
e Distributions during the year .
1e
f
1f
Ending balance .
D
2a Did the organization include an amount on Form 990, Part X, line 21? .
Yes
b If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII .
•:::::•:P. .a.:::.·
rt \f
End owmen t Fun d s. Com oe
I te 1"f th e oroaniza fion answered "Yes" t0 Farm 990 Part IV rme 10
(a) Current year
(b) Prior year
(c) Two years back
(d) Three years back
D No
D
(e) Four years back
1a Beginning of year balance
b Contributions
c Net investment earnings, gains, and
losses
d Grants or scholarships
e Other expenditures for facilities and
programs
f
Administrative expenses .
g End of year balance .
2 Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
%
a Board designated or quasi-endowment ~
b Permanent endowment ~
c Temporarily restricted endowment~
%
%
The percentages in lines 2a, 2b, and 2c should equal 100%.
3a Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:
(i)
Yes
unrelated organizations
No
3alil
(ii) related organizations
3alii\
b If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R?
3b
line 10.
Description of property
(a) Cost or other basis
(b) Cost or other basis
(investment)
(other)
(c) Accumulated
(d) Book value
1a Land
b Buildings .
c Leasehold improvements
d Equipment.
e Other .
141 832
18 943
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)
136 276
18 943
5 556
5 556
Schedule D (Form 990) 2012
DAA
91102 081151201310:13 PM
Schedule
o (Form 990) 2012
PaffVJr
PACIFIC NORTHWEST TRAIL ASSOCIATION
91-1023116
Page3
Investments-Other Securities. See Form 990, Part X, line 12.
(a) Description of security or category
(b) Book value
(including name of security)
(c) Method of valuation:
Cost or end-of-year market value
( 1) Financial derivatives
(2) Closely-held equity interests
(3) Other
(A) .
.. (B).
(C)
(D).
(E)
.. (F)
.CG)
. (H)
(I)
Total. (Column
(a) Description of investment type
(c) Method of valuation:
(b) Book value
Cost or end-of-year market value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
Pan IX/ Other Assets See Form 990 ' Part X ' line 15
(a) Description
(b) Book value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
~
Total. (Column lb) must eaual Form 990, Part X, col. (8) line 15.)
Ri:HX >
Other Liabilities. See Form 990, Part X, line 25.
1.
(1)
(a) Description of liability
(b) Book value
Federal income taxes
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
Total. (Column (b) must equal Form 990, Part X, col. (B line 25.)
~
2. FIN 48 (ASC 740) Footnote. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's
liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII
DAA
Schedule D (Form 990) 2012
91102 08/15/2013 10: 13 PM
Schedule D (Form 990) 2012
PaffXJ
PACIFIC NORTHWEST TRAIL ASSOCIATION
91-1023116
Page4
Reconciliation of Revenue er Audited Financial Statements With Revenue er Return
1
Total revenue, gains, and other support per audited financial statements .
2
Amounts included on line 1 but not on Form 990, Part VIII, line 12:
507 399
a Net unrealized gains on investments .
2a
b Donated services and use of facilities
2b
c Recoveries of prior year grants
2c
d Other (Describe in Part XIII.)
2d
e Add lines 2a through 2d
3
Subtract line 2e from line 1 .
4
Amounts included on Form 990, Part VIII, line 12, but not on line 1:
507 399
a Investment expenses not included on Form 990, Part VIII, line 7b.
4a
b Other (Describe in Part XIII.)
4b
c Add lines 4a and 4b
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) .
1
Total expenses and losses per audited financial statements .
2
Amounts included on line 1 but not on Form 990, Part IX, line 25:
507 399
501 271
a Donated services and use of facilities
2a
b Prior year adjustments _
2b
c Other losses
2c
d Other (Describe in Part XIII.) .
2d
e Add lines 2a through 2d
3
Subtract line 2e from line 1 .
4
Amounts included on Form 990, Part IX, line 25, but not on line 1:
501 271
a Investment expenses not included on Form 990, Part VIII, line 7b.
4a
b Other (Describe in Part XIII.) .
4b
c Add lines 4a and 4b
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.)
teaff:XUM
501 271
Supplemental Information
Complete this part to provide the descriptions required for Part II, lines 3, 5, and 9; Part Ill, lines 1a and 4; Part IV, lines 1b and 2b;
Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional
information.
DAA
Schedule D (Form 990) 2012
91102 081151201310:13 PM
Schedule
o (Form 990) 2012
PACIFIC NORTHWEST TRAIL ASSOCIATION
Supplemental Information (continued)
91-1023116
Page
5
Piff.)tJU)
Schedule D (Form 990) 2012
DAA
91102 08/15/201310:13 PM
SCHEDULE 0
Supplemental Information to Form 990 or 990-EZ
(Form 990 or 990-EZ)
2012
Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
... Attach to Form 990 or 990-EZ.
Department of the Treasury
Internal Revenue Service
Name of the organization
Employer Identification number
PACIFIC NORTHWEST TRAIL ASSOCIATION
Form
OMB No. 1545-0047
~~Oc J?ai:~
91-1023116
V:I,Line 6 - Classes of Members or Stockholders
THE ORGANIZATION HAS MEMBERS WHO PAY DUES ON AN ANNUAL BASIS
THE MEMBERS ELECT THE BOARD OF DIRECTORS
AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT IS ENGAGED TO PERFORM THE 990
AND IT IS REVIEWED BY THE GOVERNING BOARD PRIOR TO RELEASE TO THE PUBLIC.
_REQUE~T_
PAYROLL LIABILITY ADJ
3,~20
GRANTS RECEIVABLE ADJ
2.2,868_
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
DAA
Schedule 0 (Form 990 or 990-EZ) (2012)
91102 08/15/2013 10:13 PM
Form
Depreciation and Amortization
4562
OMB No. 1545-0172
2012
(Including Information on Listed Property)
Department of the Treasury
Internal Revenue Service
.... See se arate instructions.
(99)
Attachment
Se uence No.
.... Attach to our tax return.
Name(s) shown on return
179
Identifying number
PACIFIC NORTHWEST TRAIL ASSOCIATION
91-1023116
Business or activity to which this form relates
Indirect Depreciation
P~rifi
1
2
Election To Expense Certain Property Under Section 179
Note: If ou have an listed ro ert com lete Part V before
Maximum amount (see instructions)
3
4
Threshold cost of section 179 property before reduction in limitation (see instructions) .
1
2
3
Reduction in limitation. Subtract line 3 from line 2. If zero or less, enter -0-
4
5
6
Dollar limitation for tax ear. Subtract line 4 from line 1. If zero or less enter -0-. If married filin se aratel see instructions
Total cost of section 179 property placed in service (see instructions)
(a) Description of property
(b) Cost (business use only)
7
Listed property. Enter the amount from line 29 .
8
9
Total elected cost of section 179 property. Add amounts in column (c), lines 6 and 7
500 000
2 000 000
5
(c) Elected cost
7
8
9
Tentative deduction. Enter the smaller of line 5 or line 8
10
Carryover of disallowed deduction from line 13 of your 2011 Form 4562
10
11
Business income limitation. Enter the smaller of business income (not less than zero) or line 5 (see instructions) .
11
12
Section 179 expense deduction. Add lines 9 and 10, but do not enter more than line 11
12
13
Car over of disallowed deduction to 2013. Add lines 9 and 10, less line 12
Note: Do not use Part II or Part Ill below for listed property. Instead, use Part V.
....
13
See instructions
14
Special depreciation allowance for qualified property (other than listed property) placed in service
during the tax year (see instructions)
14
15
Property subject to section 168(f){1) election
15
16
Other de reciation includin ACRS
16
.P:iriUIH
MACRS Depreciation (Do not include listed property.) (See instructions.)
Section A
17
MACRS deductions for assets placed in service in tax years beginning before 2012
18
If ou are electin to rou an assets laced in service durin the tax ear into one or more eneral asset accounts, check here
Section B-Assets Placed in Service During 2012 Tax Year Using the General Depreciation System
(a) Classification of property
(b) Month and year
placed in
(c) Basis for depreciation
(business/investment use
(d) Recovery
(e) Convention
(I) Method
(g) Depreciation deduction
~~~~~~~~~~~~~~-+,.,,,,.,,,,,mse;;;,:rvice;.,.,,....,,,.,,,,1--~o~n~l~-s=ee~i~ns~tru~c~ti~on~s'-----ll--~p-en_o_d~+-~~~~~+--~~~~--11--~~~~~~~~19a
b
c
d
S/L
ro e
h
Residential rental
property
Nonresidential real
property
MM
S/L
MM
MM
SIL
S/L
MM
S/L
S/L
MM
S/L
See instructions.
21
Listed property. Enter amount from line 28 .
22
Total. Add amounts from line 12, lines 14 through 17, lines 19 and 20 in column {g), and line 21. Enter here
23
and on the appropriate lines of your return. Partnerships and S corporations-see instructions ..r-'-'-''-'-"'-T-'-'""""''""""''-'"'-'-'"'-""""'""'""'--'-...;;2~2-+==
For assets shown above and placed in service during the current year, enter the
ortion of the basis attributable to section 263A costs .
For Paperwork Reduction Act Notice, see separate instructions.
DAA
21
23
Form
4562 (2012)
91
i9ioe'.:1t't1:IE 131fbRTHWEST
91-1023116
TRAIL ASSOCIATION
Form 4562 (2012)
lt!#M<
Page
2
Listed Property (Include automobiles, certain other vehicles, certain computers, and property used for
entertainment, recreation, or amusement.)
Note: For any vehicle for which you are using the standard mileage rate or deducting lease expense, complete only 24a,
24b, columns (a} through (c} of Section A, all of Section B, and Section C if applicable.
Section A-Depreciation and Other Information (Caution: See the instructions for limits for passenger automobiles.)
24a
Do you have evidence to su
(a)
(b)
Type of property
(list vehicles first)
Date placed
in service
25
Yes
ort the business/investment use claimed?
(c)
inv:~t~~en~s~se
No
24b
If ''Yes," is the evidence written?
(d)
(e)
(f)
(g)
(h)
Cost or other basis
Basis for depreciation
(business/investment
use only)
Recovery
period
Method/
Convention
Depreciation
deduction
percentage
Special depreciation allowance for qualified listed property placed in service during
the tax ear and used more than 50% in a ualified business use see instructions
26
25
Prooertv used more than 50% in a aualified business use:
%
27
Pro e
%
used 50% or less in a ualified business use:
%
S/L-
%
S/L-
28
Add amounts in column (h), lines 25 through 27. Enter here and on line 21, page 1 .
29
Add amounts in column i , line 26. Enter here and on line 7, a e 1
28
29
Section B-lnformation on Use of Vehicles
Complete this section for vehicles used by a sole proprietor, partner, or other "more than 5% owner," or related person. If you provided vehicles
to vour emolovees, first answer the auestions in Section C to see if vou meet an exception to completina this section for those vehicles.
30
Total business/investment miles driven during
31
Total commuting miles driven during the year
32
Total other personal (noncommuting)
33
Total miles driven during the year. Add
34
Was the vehicle available for personal
(b)
(a)
Vehicle 1
Vehicle 2
(c)
Vehicle 3
(f)
(e)
Vehicle 5
(d)
Vehicle 4
Vehicle 6
the year (do not include commuting miles)
miles driven
lines 30 through 32
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
use during off-duty hours?
35
Was the vehicle used primarily by a more
than 5% owner or related person?
36
Is another vehicle available for personal use? .
Section C-Questions for Employers Who Provide Vehicles for Use by Their Employees
Answer these questions to determine if you meet an exception to completing Section B for vehicles used by employees who are not
more than 5% owners or related persons (see instructions).
37
Do you maintain a written policy statement that prohibits all personal use of vehicles, including commuting, by
your employees? .
38
Do you maintain a written policy statement that prohibits personal use of vehicles, except commuting, by your
employees? See the instructions for vehicles used by corporate officers, directors, or 1% or more owners .
39
Do you treat all use of vehicles by employees as personal use?
40
Do you provide more than five vehicles to your employees, obtain information from your employees about the
use of the vehicles, and retain the information received? .
41
Do you meet the requirements concerning qualified automobile demonstration use? (See instructions.)
Note: If our answer to 37, 38, 39, 40, or 41 is "Yes," do not com lete Section B for the covered vehicles.
Pa&VF
Amortization
(e)
(b)
Date amortization
begins
(a)
Description of costs
(c)
(d)
Amortizable amount
Code section
Amortization
period or
percentage
42
Amortization of costs that be ins durin
43
Amortization of costs that began before your 2012 tax year .
43
44
Total. Add amounts in column
44
DAA
(f)
Amortization for this year
our 2012 tax ear see instructions :
. See the instructions for where to re ort .
63
63
Form
4562 (2012)
91102 PACIFIC NORTHWEST TRAIL ASSOCIATION
Federal Asset Report
91-1023116
FYE: 12/31/2012
Form 990, Page 1
Asset
Description
Prior MACRS:
I Trail Building Equip
2 Trail Build Equip
3 Excavator
4 Winch
5 Honda Wheelbarrow
6 Trailer
7 Projector,Lens
8 Loppers
9 Chain Saw
10 Ford Pick-Up
11 Tow Pkg,Running Bds
12 Laptop Computer
13 Video Camera
14 Overhead Projector
15 Trail Bldg Equip
16 Small Tools
17 Rock Crusher
18 Honda Wheelbarrow
19 Small Tools
20 '98 Trailer Addition
21 !AC Small Tools
22 !AC Wheelbarrow
23 Gates Computer Equip
24 Gates Computer Equip
25 Native Plants
26 Nursery Site Impr
27 Nursery site Imp
34 '96 Ford F350
35 2 Suburbans
Date
In Service
7/01/96
I 0/31/96
2111/98
2/11/98
2/11/98
2/11/98
3103198
9/12/98
9/17/98
4/21/99
4130199
5114199
5126199
6121199
3107199
1107100
3116100
3116100
7/01/01
7/01/01
7/01/02
7/01/02
7/01/01
7/01/02
12/31/01
12/31/01
7/01/03
1/12/09
1/01/10
Bus Sec
Cost
500
3,248
23,277
1,242
2,434
1,948
720
61
151
23,211
881
1,401
556
323
210
4,501
2,906
2,500
269
63
14,884
4,725
47,611
1,268
7,641
8,358
276
4,200
1,410
160,775
Amortization:
29 Trail Guidebook
30 Trail Guidebook
31 SKY Curriculum
32 Website
33 Website
7/01/01
7/01/02
7/01/01
7/01/01
7/01/02
12,485
1,258
8,446
3,093
5,596
30,878
Grand Totals
Less: Dispositions and Transfers
Less: Start-up/Org Expense
Net Grand Totals
191,653
0
0
191,653
% 179Bonus
--- --
x
x
x
x
x
x
x
x
08/15/2013 10:13 PM
Basis
for Depr
500
3,248
23,277
1,242
2,434
1,948
720
61
151
23,211
881
1,401
556
323
210
4,501
2,906
2,500
269
63
10,419
3,307
47,611
888
5,349
5,851
138
3,360
1,128
PerConv Meth
---
5
5
10
10
10
10
IO
5
5
5
5
5
5
5
5
5
10
10
5
7
5
IO
5
5
5
5
5
10
10
HY 2000B
HY 2000B
HY 2000B
HY 2000B
HY 2000B
HY 2000B
HY2000B
HY2000B
HY 2000B
HY2000B
HY2000B
HY2000B
HY 2000B
HY2000B
HY2000B
HY2000B
HY 2000B
HY2000B
HY 2000B
HY2000B
HY2000B
HY2000B
HY 2000B
HY2000B
HY2000B
HY2000B
HY 20008
HY2000B
HY 2000B
148,453
12,485 10 MOAmort
1,258 10 MOAmort
8,446 5 MOAmort
3,093 5 MOAmort
5,596 5 MOAmort
30,878
179,331
0
0
179,331
Prior
Current
500
3,248
23,277
1,242
2,434
1,948
720
61
151
23,211
881
1,401
556
323
210
4,501
2,906
2,500
269
63
14,884
4,489
45,645
1,268
7,641
8,358
276
840
282
154,085
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
236
0
0
0
0
0
672
226
1,134
12,485
1,195
8,446
3,093
5,596
0
63
0
0
0
30,815
63
184,900
0
0
184,900
1,197
0
0
1,197
08/15/2013 10:13 PM
91102 PACIFIC NORTHWEST TRAIL ASSOCIATION
AMT Asset Report
91-1023116
FYE: 12/31/2012
Form 990, Page 1
Asset
Prior
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
34
35
Description
MACRS:
Trail Building Equip
Trail Build Equip
Excavator
Winch
Honda Wheelbarrow
Trailer
Projector,Lens
Loppers
Chain Saw
Ford Pick-Up
Tow Pkg,Running Bds
Laptop Computer
Video Camera
Overhead Projector
Trail Bldg Equip
Small Tools
Rock Crusher
Honda Wheelbarrow
Small Tools
'98 Trailer Addition
!AC Small Tools
!AC Wheelbarrow
Gates Computer Equip
Gates Computer Equip
Native Plants
Nursery Site Impr
Nursery site Imp
'96 Ford F350
2 Suburbans
Date
In Service
7101196
10131196
2/11/98
2/11198
2111/98
2/11198
3/03/98
9/12/98
9117/98
4121199
4130199
5114199
5126199
6121199
3/07/99
1107100
3116100
3116100
7/01/01
7101101
7101102
7101102
7101101
7101102
12/31101
12131101
7101103
1/12/09
1/01/10
Grand Totals
Less: Dispositions and Transfers
Net Grand Totals
Cost
500
3,248
23,277
1,242
2,434
1,948
720
61
151
23,211
881
1,401
556
323
210
4,501
2,906
2,500
269
63
14,884
4,725
47,611
1,268
7,641
8,358
276
4,200
1,410
160,775
160,775
0
160,775
Bus Sec
Basis
% 179Bonus for Depr
-- -- --
x
x
x
x
x
x
x
x
500
3,248
23,277
1,242
2,434
1,948
720
61
151
23,211
881
1,401
556
323
210
4,501
2,906
2,500
269
63
10,419
3,307
47,611
888
5,349
5,851
138
3,360
1,128
148,453
148,453
0
148,453
PerConv Meth
---
5
5
10
10
10
10
10
5
5
5
5
5
5
5
5
5
10
10
5
7
5
10
5
5
5
5
5
10
10
HY 1500B
HY 1500B
HY 1500B
HY 1500B
HY 1500B
HY 1500B
HY 1500B
HY 1500B
HY 1500B
HY 1500B
HY 1500B
HY 1500B
HY 1500B
HY 1500B
HY 1500B
HY 1500B
HY 1500B
HY 1500B
HY 1500B
HY 1500B
HY2000B
HY2000B
HY 1500B
HY2000B
HY 2000B
HY 2000B
HY 2000B
HY2000B
HY2000B
Prior
Current
500
3,248
23,277
1,242
2,434
1,948
720
61
151
23,211
881
1,401
556
323
210
4,501
2,906
2,500
269
63
14,884
4,617
47,611
1,268
7,641
8,358
276
840
282
156,179
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
108
0
0
0
0
0
672
226
1,006
156,179
0
156,179
1,006
0
1,006
91102 PACIFIC NORTHWEST TRAIL ASSOCIATION
91-1023116
Bonus Depreciation
FYE: 12/31/2012
Asset
Proeert;t Descrietion
Date In
Service
Tax
Cost
Bus
Pct
08/15/2013 10:13 PM
Report
Tax Sec
179 Exe
Prior
Bonus
Current
Bonus
Tax - Basis
for Deer
Activity: Form 990, Pai:;e 1
21
22
24
25
26
27
34
35
IAC Small Tools
IAC Wheelbarrow
Gates Computer Equip
Native Plants
Nursery Site Impr
Nursery site Imp
'96 Ford F350
2 Suburbans
7/01/02
7/01/02
7/01/02
12/31/01
12/31/01
7/01/03
1/12/09
1/01/10
Form 990, Page 1
14,884
4,725
1,268
7,641
8,358
276
4,200
1,410
42,762
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
4,465
1,418
380
2,292
2,507
138
840
282
12,322
10,419
3,307
888
5,349
5,851
138
3,360
1,128
30,440
Grand Total
42,762
0
0
12,322
30,440
91102 PACIFIC NORTHWEST TRAIL ASSOCIATION
Depreciation Adjustment Report
91-1023116
All Business Activities
FYE: 12/31/2012
Form Unit
- --
Asset
Description
Tax
AMT
08/15/2013 10:13 PM
AMT
Adjustments/
Preferences
MACRS Adjustments:
Page I
Page 1
Page 1
Page 1
Page I
Page 1
Page I
Page 1
Page I
Page 1
Page 1
Page I
Page I
Page I
Page I
Page 1
Page I
Page 1
Page 1
Page 1
Page 1
Page I
Page 1
Page 1
Page I
Page 1
Page 1
Page 1
Page I
I
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
34
35
Trail Building Equip
Trail Build Equip
Excavator
Winch
Honda Wheelbarrow
Trailer
Projector,Lens
Loppers
Chain Saw
Ford Pick-Up
Tow Pkg,Running Bds
Laptop Computer
Video Camera
Overhead Projector
Trail Bldg Equip
Small Tools
Rock Crusher
Honda Wheelbarrow
Small Tools
'98 Trailer Addition
IAC Small Tools
IAC Wheelbarrow
Gates Computer Equip
Gates Computer Equip
Native Plants
Nursery Site Impr
Nursery site Imp
'96 Ford F350
2 Suburbans
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
236
0
0
0
0
0
672
226
1,134
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
108
0
0
0
0
0
672
226
1,006
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
128
0
0
0
0
0
0
0
128
91102 PACIFIC NORTHWEST TRAIL ASSOCIATION
Future Depreciation Report
91-1023116
FYE: 12/31/2012
Form 990, Page 1
Asset
Description
Date In
Service
Cost
08/15/2013 10:13 PM
FYE: 12/31/13
AMT
Tax
Prior MACRS:
I
2
3
4
5
6
7
8
9
10
II
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
34
35
Trail Building Equip
Trail Build Equip
Excavator
Winch
Honda Wheelbarrow
Trailer
Projector,Lens
Loppers
Chain Saw
Ford Pick-Up
Tow Pkg,Running Bds
Laptop Computer
Video Camera
Overhead Projector
Trail Bldg Equip
Small Tools
Rock Crusher
Honda Wheelbarrow
Small Tools
'98 Trailer Addition
!AC Small Tools
!AC Wheelbarrow
Gates Computer Equip
Gates Computer Equip
Native Plants
Nursery Site Impr
Nursery site Imp
'96 Ford F350
2 Suburbans
7/01/96
10/31196
2/11/98
2/11198
2/11198
2/11198
3/03/98
9/12/98
9/17/98
4121199
4130199
5114199
5126199
6/21/99
3/07/99
1107/00
3/16/00
3/16/00
7/01101
7/01/01
7/01/02
7/01102
7/01101
7/01/02
12/31/01
12/31101
7/01103
1/12/09
1/01110
500
3,248
23,277
1,242
2,434
1,948
720
61
151
23,211
881
1,401
556
323
210
4,501
2,906
2,500
269
63
14,884
4,725
47,611
1,268
7,641
8,358
276
4,200
1,410
160,775
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
538
180
718
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
538
180
12,485
1,258
8,446
3,093
5,596
30,878
0
0
0
0
0
0
0
0
0
0
0
191,653
718
718
718
Amortization:
29
30
31
32
33
Trail Guidebook
Trail Guidebook
SKY Curriculum
Website
Website
Grand Totals
7/01/01
7/01102
7/01101
7/01/01
7/01102
0
91102 PACIFIC NORTHWEST TRAIL ASSOCIATION
91-1023116
Federal
FYE: 12/31/2012
8/15/2013 10:13 PM
Statements
Form 990, Part IX, Line 24e - All Other Expenses
Total
Descri~tion
PACK-IN/OUT
VEHICLE EXPENSE
TOOLS
MEALS
TRAINING
FUEL
MILEAGE
WEBSITE MAINTENANCE
MEMBERSHIP DUES
LICENSES AND PERMITS
BANK FEES
PROJECT EXPENSES
REGISTRATION/LICENSE FEE
MISCELLANEOUS
PRODUCTION EXPENSE
FOOD/MEALS
TAXES
LICENSES
UTILITIES
SMALL TOOLS AND EQUIP
Total
Ex~enses
$
$
4,129
3,941
3,554
3,386
2,835
2,240
1,508
1,305
1,024
832
733
634
612
175
145
135
123
118
105
32
27,566
Management &
General
Program
Service
$
$
4,129
3,547
3,199
3,386
2,552
1,120
1,508
1,174
870
707
81
634
404
98
145
135
123
118
105
32
24,067
$
Fund
Raising
$
394
355
283
1,120
131
154
125
652
208
77
$
3,499
$
0
91102 PACIFIC NORTHWEST TRAIL ASSOCIATION
91-1023116
Federal
FYE: 12/31/2012
8/15/2013 10:13 PM
Statements
Schedule A, Part II, Line 12
Description
Amount
TRAIL BUILDING & MAINT
$
Taxable Interest on Savings and Temporary Cash Investments
INVENTORY SALES
Total
$
498,314
4,145
22
1,943
504,424
91102 08/15/201310:13 PM
Forms 990 I 990-EZ Return Summary
For calendar year 2012, or tax year beginning
, and ending
91-1023116
PACIFIC NORTHWEST TRAIL ASSOCIATION
67,178
Net Asset I Fund Balance at Beginning of Year
Revenue
2,975
502,459
22
Contributions
Program service revenue
Investment income
Capital gain / loss
Special events:
Gross revenue
Direct expenses
Net income
1,943
Other income
507,399
Total revenue
Expenses
429,702
71,569
Program services
Management and general
Fundraising
501,271
Total expenses
6,128
Excess I (deficit)
26,188
Other changes
99,494
Net Asset I Fund Balance at End of Year
Reconciliation of Expenses
Reconciliation of Revenue
Total revenue per financial statements _ _ _ _5;_0-'--7_,,'-3.;;_;;_9.. .;9_
Total expenses per financial statements
Less:
Less:
Donated services
Unrealized gains
Donated services
Recoveries
Prior year adjustments
Other
Other
501,271
Losses
Plus:
Plus:
Investment expenses
Investment expenses
Other
Total expenses per return
Other
Total revenue per return
507,399
Balance Sheet
Beginning
Assets
Liabilities
Net assets
73,808
6,630
67,178
Ending
105,928
6,434
99,494
Miscellaneous Information
Amended return
Return I extended due date
Failure to file penalty
08/15/13
Differences
32,316
501,271
91102 08/09/2013 4:29 PM
Form
IRS e-file Signature Authorization
for an Exempt Organization
8879-EQ
For calendar year 2012, or fiscal year beginning
OMB No. 1545-1878
, 2012, and ending .
2012
'20
~ Do not send to the IRS. Keep for your records.
Department of the Treasury
Internal Revenue Service
Employer Identification number
Name of exempt organization
PACIFIC NORTHWEST TRAIL ASSOCIATION
DOUG WALKER
PRESIDENT
Name and title of officer
91-1023116
Type of Return and Return Information (Whole Dollars Only)
Check the box for the return for which you are using this Form 8879-EO and enter the applicable amount, if any, from the return. If you
check the box on line 1a, 2a, 3a, 4a, or Sa, below, and the amount on that line for the return being filed with this form was blank, then
leave line 1b, 2b, 3b, 4b, or Sb, whichever is applicable, blank (do not enter -0-). But, if you entered -0- on the return, then enter -0- on
the applicable line below. Do not complete more than 1 line in Part I.
1a Form 990 check here
~
~~
LJ
Total revenue, if any (Form 990, Part VIII, column (A), line 12)
1b
b
2b
2a Form 990-EZ check here ~
3a Form1120-POLcheckhere
~Db
4a Form 990-PF check here
D
Sa Form 8868 check here
• itaftU•••.••••
~
~
D
Total revenue, if any (Form 990-EZ, line 9)
Totaltax(Form1120-POL,line22)
.
.
b Tax based on investment income (Form 990-PF, Part
b
.
507,399
3b
v1: line 5)
4b
Balance Due (Form 8868, Part I, line 3c or Part II, line Sc)
Sb
Declaration and Signature Authorization of Officer
Under penalties of perjury, I declare that I am an officer of the above organization and that I have examined a copy of the
organization's 2012 electronic return and accompanying schedules and statements and to the best of my knowledge and belief, they
are true, correct, and complete. I further declare that the amount in Part I above is the amount shown on the copy of the
organization's electronic return. I consent to allow my intermediate service provider, transmitter, or electronic return originator (ERO)
to send the organization's return to the IRS and to receive from the IRS (a) an acknowledgement of receipt or reason for rejection of
the transmission, (b) the reason for any delay in processing the return or refund, and (c) the date of any refund. If applicable, I
authorize the U.S. Treasury and its designated Financial Agent to initiate an electronic funds withdrawal (direct debit) entry to the
financial institution account indicated in the tax preparation software for payment of the organization's federal taxes owed on this
return, and the financial institution to debit the entry to this account. To revoke a payment, I must contact the U.S. Treasury Financial
Agent at 1-888-353-4537 no later than 2 business days prior to the payment (settlement) date. I also authorize the financial institutions
involved in the processing of the electronic payment of taxes to receive confidential information necessary to answer inquiries and
resolve issues related to the payment. I have selected a personal identification number (PIN) as my signature for the organization's
electronic return and, if applicable, the organization's consent to electronic funds withdrawal.
Officer's PIN: check one box only
gg
I authorize
JOHN J LEE CPA
15698
to enter my PIN
as my signature
Enter five numbers, but
do not enter all zeros
ERO firm name
on the organization's tax year 2012 electronically filed return. If I have indicated within this return that a copy of the return is
being filed with a state agency(ies) regulating charities as part of the IRS Fed/State program, I also authorize the aforementioned
ERO to enter my PIN on the return's disclosure consent screen.
D
As an officer of the organization, I will enter my PIN as my signature on the organization's tax year 2012 electronically filed return.
If I have indicated within this return that a copy of the return is being filed with a state agency(ies) regulating charities as part of
the IRS Fed/State pro ram, I will enter my PIN on the return's disclosure consent screen.
Patt.Hi?
~
Date
~
Officers si nature
05/01/13
Certification and Authentication
ERO's EFIN/PIN. Enter your six-digit electronic filing identification
number (EFIN) followed by your five-digit self-selected PIN.
91523158276
do not enter all zeros
I certify that the above numeric entry is my PIN, which is my signature on the 2012 electronically filed return for the organization
indicated above. I confirm that I am submitting this return in accordance with the requirements of Pub. 4163, Modernized e-File (MeF)
Information for Authorized IRS e-file Providers for Business Returns.
ERO's signature
~
JOHN J LEE CPA
Date
~
ERO Must Retain This Form-See Instructions
Do Not Submit This Form To the IRS Unless Requested To Do So
For Paperwork Reduction Act Notice, see back of form.
DAA
Form
8879-EO (2012)