060-03
BOARD OF SUPERVISORS
RESOLUTION GRANTING TAX EXEMPT STATUS PURSUANT TO ARTICLE X, SECTION 6(A) (6) OF
THE CONSTITUTION OF VIRGINIA
WHEREAS, the Fort Collier Civil War Center, Inc., a non-profit organization, has requested the Board of
Supervisors of the County of Frederick to grant a tax exemption pursuant to Article X, Sectin06(a)( 6) of the Constitution
of Virginia for a ten acre parcel ofland owned by said organization in the County if Frederick; and
WHEREAS, the property is located in the Stonewall Magisterial District (Tax Map 54-(A)-parcel 8IG), has
an assessed value of $506,900, and was taxed $3,092.09 in 2002 in county real estate taxes; and
WHEREAS, the Board of Supervisors examined and considered the provisions of Section 58.1-3651 (B) of
the Code of Virginia.
NOW, THEREFORE, BE IT RESOLVED that the Board of Supervisors of the County of Frederick,
Virginia, hereby grants to the Fort Collier Civil War Center, Inc., a real estate tax exemption, pursuant to Article X,
Section 6(a)(6) of the Constitution of Virginia provided:
I. That the property owned by the organization maintains its historical character and that it is used by
the organization in accordance with the purpose for which the organization is classified and
designated pursuant to the Code of Virginia, Section 58.1-3651 (A); and
2. That the organization currently, and continuously, satisfactorily meets the provisions of section 58.1-
3651 (B).
ADOPTED by the Frederick County Board of Supervisors on the 14th day of May, 2003, by the following
recorded vote:
Richard C. Shickle Aye W. Harrington Smith, Jr. Aye
Robert M. Sager Aye Margaret B. Douglas Aye
Sidney A. Reyes Aye Lynda J. Tyler Aye
Gina A. Forrester _A~
A COPY TESTE:
Resolution No.: 060-03
cc: Katherine S. Whitesell
Ellen E. Murphy
C. William Orndoff, Jr.
COUNTY of FREDERICK
Kris C. Tierney
Assistant County Administrator
540/665-5666
Fax 540/667-0370
E-mail:
ktierney@coJrederick.va.us
I MEMORANDUM I
RE:
Board of Supervisors
Kris C. Tierney, Assistant County Administrator~
Resolution Granting Tax Exempt Status to The Fort Collier Civil War Center, Inc.
TO:
FROM:
DATE:
April 23, 2003
;'c."",:.';:,':;+;:>HKhN:'Yt:I'J;:!W,":<-"""""i,,,,..:,,;:~',""'"
ViKhL'Hn.,UIH",''0''<''i'1'1:WPW',L'i.O'.:::.'','-''''Y''
,,',.. ""QUY"9'\~>,
""""::..:/':.MY:;}"'",,,,,,,,:,,,,,,,,,,,.,,,:C',,,<V:"",::','-,:,'.:,,:Y,,-:.':',,';,'
_"",,,,,,,,,,,,,,__I!!!refM!fi!l_.,fflj1&iik'$W0"'.Mi<<'0lWfffiWtt
Attached for the board's consideration is a resolution which would grant The Fort Collier Civil War
Center, Inc., an exemption from real estate tax on a ten acre parcel located in the Stonewall
Magisterial District.
In accordance with Section 58.1-3651 of the Code of Virginia, as amended, it states that the
governing body shall consider the following in granting a tax exemption:
1. Whether the organization is exempt from taxation pursuant to section 501 (c) of the
Internal Revenue Code of 1954;
2. Whether a current alcoholic beverage license for serving alcoholic beverages has
been issued by the Virginia Alcoholic Beverage Control Board to such organization,
for use on such property;
3. Whether any director, officer, or employee of the organization is paid compensation
in excess of a reasonable allowance for salaries or other compensation for personal
services which such director, officer, or employee actually renders;
4. Whether any part of the net earnings of such organization inures to the benefit of any
individual, and whether a significant portion of the services provided by such
organization is generated by funds received from donations, contributions, or local,
state, or federal grants. As used in this subsection, donations shall include the
107 North Kent Street . Winchester, Virginia 22601-5000
Memorandum - Board of Supervisors
April 23, 2003
Pa2e 2 of2
providing of personal services or the contribution of in-kind or other material
servIces;
5. Whether the organization provides services for the common good ofthe public;
6. Whether a substantial part of the activities of the organization involves carrying on
propaganda, or otherwise attempting to influence legislation and whether the
organization participates in, or intervenes in, any political campaign on behalf of any
candidate for public office;
7. The revenue impact to the locality and its taxpayers of exempting the property; and
8. Any other criteria, facts and circumstances the governing body deems pertinent to the
adoption of such resolution.
Attached is a December 16, 2002 letter form Katherine Whitesell, president of The Fort Collier Civil
War Center, along with supporting information aimed at addressing these criteria.
Please let me know in can answer any questions.
Attachments: as stated
C:\Clt\2003Cor\KCT\Memo\bostaxexeftc:ol.wpd
BOARD OF SUPERVISORS
RESOLUTION GRANTING TAX EXEMPT STATUS PURSUANT TO ARTICLE X, SECTION 6(A) (6) OF
THE CONSTITUTION OF VIRGINIA
WHEREAS, the Fort Collier Civil War Center, Inc., a non-profit organization, has requested the Board of
Supervisors of the County of Frederick to grant a tax exemption pursuant to Article X, Sectin06( a)( 6) of the Constitution
of Virginia for a ten acre parcel ofland owned by said organization in the County if Frederick; and
WHEREAS, the property is located in the Stonewall Magisterial District (Tax Map 54-(A)-parceI81G), has
an assessed value of $506,900, and was taxed $3,092.09 in 2002 in county real estate taxes; and
WHEREAS, the Board of Supervisors examined and considered the provisions of Section 58.1-3651 (B) of
the Code of Virginia.
NOW, THEREFORE, BE IT RESOLVED that the Board of Supervisors of the County of Frederick,
Virginia, hereby grants to the Fort Collier Civil War Center, Inc., a real estate tax exemption, pursuant to Article X,
Section 6( a)( 6) of the Constitution of Virginia provided:
I. That the property owned by the organization maintains its historical character and that it is used by
the organization in accordance with the purpose for which the organization is classified and
designated pursuant to the Code of Virginia, Section 58.1-3651 (A); and
2. That the organization currently, and continuously, satisfactorily meets the provisions of section 58.1-
3651 (B).
ADOPTED by the Frederick County Board of Supervisors on the14th day of May, 2003, by the following
recorded vote:
Richard C. Shickle
W. Harrington Smith, JI.
Robert M. Sager
Margaret B. Douglas
Sidney A. Reyes
Lynda J. Tyler
Gina A. Forrester
A COPY TESTE:
John R. Riley, Jr., Clerk
Board of Supervisors
Resolution No.: 060-03
cc: Katherine S. Whitesell
Ellen E. Murphy
C. William Orndoff, Jr.
ATTACHMENT 1
COUNTY of FREDERICK
Kris C. Tierney
Assistant County Administrator
540/665-5666
Fax 540/667-0370
I MEMORANDUM I
E-mail:
ktiemey@co.frederick.va.us
~r3:!~~
f'.V) ~- .,90 \.
V ~\
( 1:1.') ...,.,. \
I ti . ~.~~.
\0 n: ~
,:,I":\! "D':ii"~ ,,'IS:
.'.,1 .
TO:
Ellen E. Murphy, Commissioner of the Revenue
Kris C. Tierney, Assistant County Administrat~
Request of Fort Collier for Tax Exempt Status
FROM:
RE:
DATE:
December 23, 2002
.to ~ ......."_,...~..~,.. .,". a. I:. '" "t"'j .,....... ,:'..,,", . : ~ .'; ~'..~ '";.. .... . .' ~ "j" >.." .' ~r~' ~ ; ".... ..L'p '''. .. ....r.~.. I.... ""~-"" 'f . .
. ".
The Fort Collier Civil War Center has submitted a request to be granted tax exempt status
by the Board. The Center is a 501-(c)3 non-profit corporation which purchased the Fort Collier
property in April of2oo2. The information provided indicates that the 2001 real estate taxes on the
property is $3,092.09. Can you confinn this for me?
The request is tentatively scheduled to go before the Board at their second meeting in
January.
Please let me know if you require any additional information.
PD-^W off A
a~,Q.(lj.MllNW\"Ct" Zoo 2.
~(<Q
t~ ~ 'ZDD'2., =
~\~@,
~ ~ S-Ola1900
:! . bY~Il)(:)
1,.( ~ A.lUe."Co 3 oq ~. 09
~~ ~~.Jc-l:Z~)b'Z
c-\T.lJ'lrnls<mcmaMioaCaunrtAdmirds1nl~E1leo1'onColli..Ileq_"Jld
107 North Kent Street · Wmchester, Vrrginia 22601-5000
ATTACHMENT 2
2 N. CAMERON ST. . WINCHESTER, VA 22601' 540-667'3577
December 16, 2002
County ofFrederick
Attn: Kris Tierney
107 North Kent Street
Winchester, VA 22601
Dear Mr. Tierney:
The Fort Collier Civil War Center, Inc. purchased historic Fort Collier on April 1, 2002. This
organization is a 501-( c)3 non-profit corporation and would like to request that this ten-acre
parcel of land, valued at $506,900 be exempt local real estate taxation by the County of
Frederick. For the year 2001, real estate taxes paid on this parcel by our oragnization totaled
$3,092.09. Please find enclosed the following documents:
1. A copy of IRS exemption allowance letter
2. A copy of the Articles of Incorporation and By Laws, including the mission statement
3. A copy of the 2002 tax return
4. A copy of our recent financial statements
We also wish to thank the Frederick County Board of Supervisors for the recent grant of
$25,000. This has been applied to the Deed of Trust which has been reduced to $4,000, due
April 1, 2003.
Any further questions can be addressed to Stephen Butler at (540)662-3486.
Thank you for your consideration of this matter.
S~2C'
U~. 'tesell, President
The Fort Collier Civil War Center, Inc.
A'ITACBMENT 3
INTERNAL REVENUE SERVICE
P. O. BOX 2508
CINCINNATI, OH 45201
DEPARTMENT OF THE TREASURY
FORT COLLIER CIVIL WAR CENTER INC
C/O PRESERVATION OF HISTORIC WINCHEST
2 N CAMERON ST
WINCHESTER, VA 22601
Employer Identification Number:
54-2023981
DLN:
17053095006001
Contact Person:
NANCY L PRATHER ID# 31306
Contact Telephone Number:
(677) 829-5500
Accounting Period Ending:
January 31
Form 990 Required:
Yes
Addendum Applies:
No
Date:
APR 302001
Dear Applicant:
Based on information supplied, and assuming your operations will be as
stated in your application for recognition of exemption, we have determined
you are exempt from federal income tax under section 501 (a) of the Internal
Revenue Code as an organization described in section 501(c) (3).
We have further determined that you are not a private foundation wit~in
the meaning of section 509(a) of the Code, because you are an organization
described in sections 509 (a) (1) and 170 (b) (1) (A) (vi) .
If your sources of support, or your purposes, character, or method of
operation change, please let us know so we can consider the effect of the
change on your exempt status and foundation status. In the case of an ame~d-
ment to your organizational document or bylaws, please send us a copy of t~e
amended document or bylaws. Also, you should inform us of all changes in your
name or address.
As of January 1, 1984, you are liable for taxes under the Federal
Insurance Contributions Act (social security taxes) on remuneration of $100
or more you pay to each of your employees during a calendar year. You are
not liable for the tax imposed under the Federal Unemployment Tax Act (YU~A)
Since you are not a private foundation, you are not subject to the excise
taxes under Chapter 42 of the Code. However, if you are involved in an excess
benefit transaction, that transaction might be subject to the excise taxes of
section 4958. Additionally, you are not automatically exempt from other
federal excise taxes. If you have any questions about excise, emplo:nnent, ~r
other federal taxes, please contact your key district office.
Grantors and contributors may rely on this determination unless the
Internal Revenue Service publishes notice to the contrary. However, if yo~
lose your section 509(a) (1) status, a grantor or contributor may not rely
on this determination if he or she was in part responsible for, or was awa~e
of, the act or failure to act, or the substantial or material change on the
Letter 947 (DC/CG)
-2-
FORT COLLIER CIVIL WAR CENTER INC
part of the organization that resulted in your loss of such status, or if he or
she acquired knowledge that the Internal Revenue Service had given notice that
you would no longer be classified as a section 509(a) (1) organization.
Donors may deduct contributions to you as provided in section 170 of the
Code. Bequests, legacies, devises, transfers, or gifts to you or for your use
are deductible for federal estate and gift tax purposes if they meet the
applicable provisions of Code sections 20S5,2106, and 2522.
Contribution deductions are allowable to donors only to the extent that
their contributions are gifts, with no consideration received. Ticket pur-
chases and similar payments in conjunction with fundraising events may not
necessarily qualify as deductible contributions, depending on the circum-
stances. See Revenue Ruling 67-246, published in Cumulative Bulletin 1967-2,
on page 104, which sets forth guidelines regarding the deductibility, as chari-
table contributions, of payments made by taxpayers for admission to or other
participation in fundraising activities for charity.
, In the heading of this letter we have indicated whether you must file Form
990, Return of Organization Exempt From Income Tax. If Yes is indicated, you
are required to file Form 990 only if your gross receipts each year are
normally more than $25,000. However, if you receive a Form 990 package in the
mail, please file the return even if you do not exceed the gross receipts test.
If you are not required to file, simply attach the label provided, check the
box in the heading to indicate that your annual gross receipts are normally
$25,000 or less, and sign the return.
If a return is required, it must be filed by the 15th day of the fifth
month after the end of your annual accounting period. A penalty of $20 a day
is charged when a return is filed late, unless there is reasonable cause for
the delay. However, the maximum penalty charged cannot exceed $10,000 or
5 percent of your gross receipts for the year, whichever is less. For
organizations with gross receipts exceeding $1,000,000 in any year, the penalty
is $100 per day per return, unless there is reasonable cause for the delay.
The maximum penalty for an organization with gross receipts exceeding
$1,000,000 shall not exceed $50,000. This penalty may also be charged if a
return is not complete, so be sure your return is complete before you file it.
You are required to make your annual information return, Form 990 or
Form 990-EZ, available for public inspection for three years after the later
of the dUe date of the return or the date the return is filed. You are also
required to make available for public inspection your exemption application,
any supporting documents, and your exemption letter. Copies of these
documents are also required to be provided to any individual upon written or in
person request without charge other than reasonable fees for copying and
postage. You may fulfill this requirement by placing these documents on the
Internet. penalties may be imposed for failure to comply with these
requirements. Additional information is available in Publication 557,
Tax-Exempt Status for Your Organization, or you may call our toll free
number shown above.
Letter 947 (DO/CGI
)
-3-
FORT COLLIER CIVIL WAR CENTER INC
You are not required to file federal income tax returns unless you are
subject to the tax on unrelated business income under section 511 of the Code.
If you are subject to this tax, you must file an income tax return on Form
990-T, Exempt Organization Business Income Tax Return. In this letter we are
not determining whether any of your present or proposed activities are unre-
lated trade or business as defined in section 513 of the Code.
You need an employer identification number even if you have no employees.
If an employer identification number was not entered on your application, a
number will be assigned to you and you will be advised of it. Please use that
number on all returns you file and in all correspondence with the Inter~al
Revenue Service.
If we have indicated in the heading of this letter that an addendum
applies, the enclosed addendum is an integral part of this letter.
Because this letter could help resolve any questions about your exempt
status and foundation status, you should keep it in your permanent reco=ds.
We have sent a copy of this letter to your representative as indicated in
your power of attorney.
If you have any questions, please contact the person whose name and
telephone number are shown in the heading of this letter.
Sin~?~
Steven T. Miller
Director, Exempt Organizations
Letter 947 'DO/CG)
Charitable Contributions -: _
Substantiation and Disclosure Requirements
UNDER THE NEW LAW, CHARITIES WILL NEED TO PRO-
VIDE NEW KINDS OF INFORMATION TO DONORS. Failure to
do so may ",.u1t in denial of deduotions to dano.. and tho imposition of
penalties on charities.
Legislation signed into law by the President an August ] 0, 1993, con.
t3ins a nwnbc:r of significant provisions affecting tax-exempt oIwitable
organizations dosoribod in sootion SOl (0)(3) of tho Intemal RevOllue
Code. Those provisions include: (I) DeW substantiation teqUin:menlS for
dona... and (2) DeW publio disclosure roquiremen.. for oIwities (with
potential penalties for failing to comply). Additionally, charities should
nolO that donolS oould be pc:nalizcd by loss of the deduction if !boy fail
to substantialO. THE SUBST ANTlA TION AND DISCLOSURE
PROVISIONS APPLY TO CONTRIBUIlONS MADE AFTER
DECEMBER 31, 1993. .
Charities need to familiarize themselves with those tax law chang.. in
order to bring thomselves into compliance. This PublIcation alens you
to the new provisions a!footing Wt-exempt oharitable orgailizations. Set
forlb below ate brief dc:soriptions of the now law's key provisions. The
InlemllJ RevOllue Service plaDs to provide further guidance in the noar
Nturo.
Donor's Substantiation Requirements
DoCllmenliDc Certain Charitable Cnntribntio.... - Beginning Janu.
ory I, 1994, no deduction will be allowed lIDder section ]70 of tho inter-
nal Revenue Code for any obaritable contribution of $250 or more un-
less tho dooor bas oantcmp<mmeous wrillen subSlaDtiation from lbe
oharity. In oases where tho obarlty bas provided goads or services to the
donor in =<:hange far making the oontribution, this eantemporaneous
wrimm acknowledgement must include a Joad faith estimate of lbe
value of sueh goods or services. Thus, taxpayetS may no longer rely
solely on . cancelled obeok to substantiate a cash contribution of S2S0
or more.
The substantiation must be "eDDlCIlIporaneous." That is, it must be ob-
.tained by tho donor no later than tho date-tho donor lOtWllly files a re-
turn for tho tax year in whiob tho contribution was made. If the return is
filed after lbe due date or e"tended due date, then tho substantiation
must have been obtained by lbe due dalO or ""tended due dalO.
The responsibility for obtaining thiJ .nbstanliation Ii.. witb the do-
nor, who Dlust request it from the eharity. The charity is not required
to record or repon this infannation to the IRS on behalf of danolS.
The legislalion provid.. that subStantiation will ml! be required if, in
aocordanoe with regulations pn:seribed by the SOOTetary, the oharity
reports direotly to the IRS the information required to be provided in the
wrinen substantiation. At present, there are nO ~gulations establishinJ
procedures far direct reporting by ohariti.. to the IRS of oharitable oon-
tributions made in 1994. Consequently, charities and dano," should be
prepared to provide/obtain tho described substantiation far 1994 oantri.
butions of S250 or more.
There is no prescribed fOlmSt far the written aoknowledgement Far
elWDple, 1=, posu:ards or oomputer-gene"lled fanas may be aooept-
able. 1ne acknowledgement does nOI have to include the donor's social
security or tax identification nwnber. It must. however,. provide suffi..
Clcnt lnfonnauon to substantiate the amount of the deductible contribu-
lI~n. The acknowledgement should note lhe amount of any cash canDi..
bUllan. However. if the donation is in the fonn of pro perry. then the
aokno,,'ledgement musl describe, but need not value. such property.
Valu:mon of the donated propcrry is the responsibility or the donor.
The written substantia.tion should also note whether the donee organiza-
tion provided any goods or scrv1Ces in consideration, in whole: or in part.
for the oontributian and, if sa, must provide a description and good-faith
estimate of lbe value of the goods or servioes. In the new law these are
referred to as "quid pro quo contributions."
Please Dote that there is a new la" requiriDI charities to furnish
diJdosure statements to donors for IUob quid pro quo donations in
exeess of S1S. ThIs iJ addressed In lbe next sec:lion reJarding Disclo-
sure By Cbarily.
If the goods or servie.. consist OIltirely of intangible religious benefits,
the statement should indicate this, but tho statement need not dosenbe or
provide an estimalO of tho value of these benefits. "lntanglble religious
benefits" ate also disc:ussed in the following sootion on Disclosure By
Charity. u: on lbe otbor band, tho donor received nothing in return for
the contribution. the written substantiation must so stale.
The presenllaw remains in effect that, generaIly, if tho value of an item
or group oflilce items e"ooeds S5,OOO, the donor must obtain a qualified
appraisal and submit an apptaisaJ summary with the return olaiming the
deduction.
The organization may either provide separate statements far eacb oontri-
bution of S2S0 or more from a taxpayer, or fumisb periodio statements
subStantiating oontributions of $250 or more.
Sep""'lO payments ate regarded as independent oontributions and ate
not aggregated for purposes ofmcasuring tho $250 threshold. However,
tho Service is authorized to eslablisb anti-abuse rules to proven! avoid.
ance of the substantiation requirement by taxpayers writing separate
smaller obecks on tho same date.
If doftat;ODS ate made tbrough paymll deductions, the deduction from
eacb payoheck is regarded as a sep""'lO paymenL
A oharity that knowingly provides false writlOn substantiation to a donor
may be subjec:t to the penalties far aiding and abetting an undemace.
ment ofWt liability under section 670] aflbe Code.
Disclosure by Charity of Receopt of
Quid Pro Quo Contribution
Be&inning Januory I, 1994, under now sec:tion 6IIS oflbelnternal Rev.
enue Code, a oharitable orpnization must provide a writlOll disclosure
staternentto donors who make a payment, doseribod as a "quid pro qua
oontribution," in e"cess ofS75. This requirement is separate from the
wriaen subStantiation required for deductibility purposes as disc:ussed
above. While, in oertain oirownstanoes, an organization may be able to
meet both requirements with the same wrinen document, an organiza-
tion must be oarefullO satisfy lbe sootion 6115 wrinen disclosure stalO.
ment requirement in a timely manner because of the penalties involved.
A quid pro qua oontributian is a payment made panty as a oontribution
and panly for goods or servio.. provided to the donor by the oharity. An
e"""'ple of a quid pro quo oantribution is where the donor gives a ohar-
ity S I 00 in oonsideration for a oonoen tioket valued at $40. In this ",,-
ample, S60 would be deductible. Because tho donor's paymOllt (quid pro
quo oontributian) e"c:eeds S75, the disclosure statement must be fur.
nished, even though the deduotible arnaunt docs nOI eltOOed S75.
Separate payments of S75 or less made at different times of the year far
separate fund-raising events will not be aggregalOd far purposes aflbe
S7S threshold. However. the Service is authorized to develop anti-abuse
n.des to prevent avoidance or this disclosure requirement in situations
such as the writing or multiple checks for the same transaction.
The required written disclosure stau:ment must:
(I) infoz:m me donor that the amount of the contribution that IS de-
ductible for federal inoome tax purposes i. limilOd to tho ""=
of any money (and tho value of any property ather than maney)
contributed by the donor aver lbe value of goods or services pr0-
vided by tho oharity, and
(2) provide the donor with a good-failb estimate of the value of the
goods or Kr'Vic:c:s that the donor received.
The oharity must furnish lbe Stalemcnt in oOMeoDon with eilber lbe
solicitation or the receipt of th~ quid pro quo contribution. Ifthc: discIo..
sure statement is furnished in connection. with a particular solicitation. it
is oat necessary for the organi%ation to provide another stalement whOll
lbe assoc:ialOd contribution i. aotually received.
The disclosure must be in writing and must be made in a manner !bat i.
reasonably likely to come to the atlOIItion of tho donor, For enmpl.. .
disclosure in small print within a larger dac:umenl might not meet this
requirement.
In tho following three eircumstanoe.. the disclosure .tatoment is not
required.
(I) Where the only goods or services given to . donor meet lb. stan-
dards for "insubstantial value" set OUt in sootion 3.0 I, paragraph
2 of Rev. Rroo. 90-12, 1990-1 e.B. 471, as amplified by .cotian
2.01 ofRov. Proc. 92-49, 1992-1 C.B. 9g7 (or any updalOS or
revisions thereof);
(2) Where there is DO danati~ clement involved in . particular
transaction with a charity, such as in a typical museum gift shop
sale.
(3) Where thore i. only an inlangible religious benetit provided to
lbe donor. The intangible religious benetit must be provid.d to
Internal Revenue Service
1111 Constitution Avenue, NW
Washington, D.C. 20224
the donor by an organization organized exolusively for religious
purpo.... and must be of a type that generally i. nOl sold in 0
amuncrcial tranSaCtion outside the donative contcxL An ex-
ample of an intangible religious benefit would be admission to .
religious oeremony. The exoeptio. also generally opplie. to de
miDimiJ tangible benefits. suc:b as win., provided in oonnection
wilb a religious oeremony. The intangible religious benetit ex-
oeption, however, does not ipply to sueh'ilOlDS as payments for
tuition for education leading to 0 ",co,gnized degroe. or for IrlIvel
scMces, or consumer goods.
A penalty is imposed on oharities that do not meet !be disclosure re-
quirements. Far failure to make the required disclosure in conneetio. with a quid pro quo oontnbutian of mare than S7S, there is a penalty of
S I 0 per oontnbutian, not to el<OOed S5,OOQ per filndtaising event or
mailing. The charity lI1llY avoid the penalty if it can shaw that the failure
was due to reasonable cause.
Pi.... note tbatlhe prevstillng ..wc rule allewlng ole..". deductions
only to the extent that tbe payment exceeds tbe fair Dlarket value of
the goods or service. reoeived iD return still applies gen.raJly to all
quid pro quo eonlributionL The S7S thresbold pertain. only to tbe
obligation to dis<los. aDd the imposition ofth. SIO per oontribution
penalty, DOt the rul. on decluctibility of th. paym.nt.
~
Department 01 the Treasury
Intemal Revenue Service
Publication 1n1 (11-93)
Catalog Number 2oo54Q
, ,
Bulk Rate
Postage and Fees Paid
IRS
Penni! No, G-4i
ATTACHMENT 4
--=-------- -
ARTICLES OF INCORPORATION
OF
FORT COLLIER CIVIL WAR CENTER, INC.
The undersigned acting to fonn Fort Collier Civil War Center, Inc., a non-stock
corporation under the provisions of Chapter 10 of Title 13.1 of the Code ofVrrginia, 1950, as
amended, adopts the following Articles of Incorporation for such corporation:
ARTICLE I .
NAME
The name of this non-profit corporation is Fort Collier Civil War Center, Inc., (hereinafter
referred to as "the Corporation").
ARTICLE II
PURPOSE
The Corporation is organized exclusively for charitable and eduCational purposes including
for such purposes the making of distri1?utions to organizations that qualifY as exempt
organizations under Section 501 (c) (3) of the Internal Revenue Code (or the corresponding
provision 'Of anyiUrther United States Internal Revenue Law), and also including, but not limited
to, among such purposes the following:
(a) acquisition and preservation of the Fort Collier and other historic properties and
resources;
(b) education of the public on the History of the Civil War and other aspects of American
History;
(c) fonnulation and implementation of resource management plans to promote historic
preservation and education; and
(d) promotion of other charitable activities including but not limited to provision of
technical assistance and infonnation to participating individuals and other organizations in
addressing common educational goals and other charitable objectives.
ARTICLE ill
REGISTERED OFFICE AND AGENT
The address and location of the initial registered office and the City in which it is located is
112 South Cameron Street, Winchester, Viiginia 22601, which address is located in the City of
Winchester, Vrrginia and the initial registered agent is Stephen G. Butler who is located at the
same address and is a resident ofVrrginia, a director of the Corporation, and a member of the
VIrginia State Bar Association.
ARTICLE IV
DIRECTORS
,
The Corporation shall be managed by a Board of fifteen Directors who shall be elected bi-
annually from the membership of the Corporation. The names and addresses of the people who
are to serve as initial directors are:
Mrs. Patricia Ashby
501 South Street
Winchester, Vrrginia 22601
Dr. Winston Cameron
536 Courtfield
Winchester, Vrrginia 22601
Mr. Scott Brooks-Miller
Va. Dept. Historic Resources
107 North Kent Street
Winchester, Vrrginia 22601
Mr. Stephen Gyurisin
1733 Brandon Place
Winchester, Vrrginia 22601
Mrs. Vrrginia McCormick
400 Grand Ave.
Front Royal, Vrrginia 22630
Mr. John Stevens
Shenandoah University
1460 University Drive
Winchester, Vrrginia 22601
Miss Eloise Strader
21 South Washington Street
Winchester, Vrrginia 22601
Mrs. Katherine Whitesell
5600 Middle Road
Winchester, Vrrginia 22602
Dr. Brandon B~k
Shenandoah University
1460 University Drive'
Winchester, Vrrginia 22601
Mr. Stephen G. Butler
Registered Agent
112 South Cameron Street
Winchester, Vrrginia 22601
Mr. Anthony Coogan
9816 Middle Road
Strasburg, Virginia 22657
Mr. William W. Layton
1311 Delaware Avenue S. W.
Washington, D.C. 22024
Mrs. Margarette Smith
248 West Redoubt Lane
Winchester, Vrrginia 22601
Mr. William E. Stine, Jr.
1600 Caroline Street
Wmchester, Vrrginia 22601
Mrs. Anna Thomson
Preservation of Historic Winchester
2 N. Cameron Street
Winchester, Virginia 22601
/
/
ARTICLE V
MEMBERS
Membership shall be open to any individual interested in furthering the objectives of the
Corporation, as determined by the Board of Directors, upon application to the Corporation.
Initially there will be only one class of membership. Different classes of membership may be
determined by the Board of Directors in the future and set forth in the bylaws of the Corporation;
however, only members shall have the right to vote and each member shall have one (1) vote.
The amount of membership dues, if any, shall be determined according to categories designated
by the Board of Directors.
ARTICLE VI
CORPORATE EXISTENCE
The corporate existence ofthe Corporation shall begin on the date these Articles of
Incorporation are accepted by the State Corporation Commission, and this Corporation shall have
a perpetual existence from the date of incorporation.
ARTICLE VII
TAX EXEMPT STATUS
No part of the net earnings of the Corporation shall inure to the benefit o~ or be
distributable to its members, trustees, directors, officers, or other private persons, except that the
Corporation shall be authorized and empowered to pay reasonable compensation for services
rendered and to make payments and distributions in furtherance of purposes designated under
Section Sill ( c) 0) of the Internal Revenue Code (or the corresponding provision of any future
United States Internal Revenue Law).
No substantial part of the activities of the Corporation shall be carrying on of propaganda,
or otherwise attempting to influence legislation, and the Corporation shall not participate in or
intervene in (including the publishing or distribution of statements) any political campaign on
behalf of any candidate for public office.
Notwithstanding any other provision of these articles, the Corporation shall not carry on
any other activities not permitted to be carried on (a) by a corporation exempt from Federal
Income tax under Section 501 (c) (3) of the Internal Revenue Code (or the corresponding
provision of any future United States Internal Revenue Law) or (b) by a corporation,
contributions to which are deductible under Section 170 (c) (2) of the Internal Revenue Code (or
the corresponding provision of any future United States Internal Revenue Law).
ARTICLE VITI
DISSOLUTION
Upon the dissolution of the Corporation, the Directors shall, after paying or making
provision for the payment of all liabilities of the Corporation, dispose of all of the assets of the
Corporation exclusively for the purposes of the Corporation in such manner, or to such
organizations organized and operated exclusively for charitable, education, religious, or scientific
purposes as shall at the time qualifY as an exempt organization or organizations under Section 501
(c) (3) of the Internal Revenue Code (or the corresponding provision of any future United State
Revenue Law), as the Board of Directors shall determine. Any such assets not so disposed of
shall be disposed of by the Circuit Court of the City or County in which the principal office of the
Corporation is then loca.ted exclusively for such purposes or to such organization or
organizations, as said Court shall determine, which are organized and operated exclusively for
such purposes.
IN WITNESS WHEREOF, the undersigned incorporator does hereby further certify that
the facts hereinabove state are truly set forth and accordingly have hereunto set her hand and seal
this fourteenth day of April, 2000.
~ [SE/-'
therine Whitesell, Incorporator
COMMONWEALTH OF VIRGINIA at-large;
CITY OFWINCHES~R, to-wit:
1, the undersigned, a Notary Public in and for the Commonwealth and City aforesaid, do
certify that Katherine Whitesell, whose name is signed to the foregoing Articles of Incorporation,
bearing date on the fourteenth day of April, 2000, has personally a.ppeared before me and
acknowledged the same to be her true act and deed,
. Given under my hand this fourteenth day of April, 2000, . / j' _
~iu~L{ $~.,j~.~..
.~ .
Notary Public : ',: .<.,; , .' ~
'. ~ u. .
........ C .r)- :~o 0 ~
My commission expires: b.Q - .") \. 2 cO .;:> '. ? Q:
" ..,.... +'0 ..,
"'''''~''' J ...
~'-t~""~""',' I
........ ..
ATTACHMENT 5
BYLAWS OF THE
FORT COLLIER CIVIL WAR CENTER, INC.
ARTICLE I: NAME
The name of this Corporation and the name by which it shall be
known is the Fort Collier Civil War Center, Inc. referred to below
as "the corporation".
ARTICLE II: PURPOSE AND OBJECTIVES
section 1. The purpose and objectives of the corporation
shall be to engage exclusively in any such educational, scientific,
literary, historical, and charitable pursuits to conform to the
provision of Section SOl(c)(3) of the Internal Revenue Code.
section 2. This Corporation is not organized, nor shall it be
operated, for pecuniary gain or profit, and it does not contemplate
the distribution of gains, profits, or dividends to the members
thereof, or to any pri vate shareholder or indi vidual. The
property, assets, profits, and net income of this corporation are
irrevocably dedicated to charitable purposes and no part of the
property, assets, profits, or net income of this Corporation shall
ever inu:Le to the bene! it of any director, off icer or member
thereof or to the benefit of any private shareholder or individual.
Upon the dissolution, or upon abandonment, the assets of this
corporation remaining after payment of or provision for all debts
and liabilities of this Corporation shall be donated to such
corporation or corporations, association or associations, fund or
funds, or foundation or foundations having similar objects and
purposes as this Corporation as the Board of Directors of this
Corporation may designate, subject to the Order of a Court as
provided by law; provided that none of such assets shall be donated
to any organization other than one organized and operated
exclusively for charitable purposes as presently set forth in
section SOlCc) (3) of the Internal Revenue Code.
section 3. No substantial part of the Corporation's
activities shall consist of carrying on propaganda, or otherwise
attempting to influence legislation, nor shall the corporation
participate in, or intervene in any political campaign on behalf of
any candidate for public office.
ARTICLE III: MEMBERSHIP
Section 1. Any person interested - in the purposes of the
corporation is eligible for membership.
section 2. Annual dues for membership shall be determined by
the Board of Directors. Membership shall begin upon payment of
dues.
Section 3. Should dues for renewal of membership not be paid
within 30 days after the second notice of payment due has been
mailed to the member, the member shall be dropped from the rolls.
ARTICLE IV: MEETINGS
section 1. There shall be an annual meeting of the
Corporation held each year within two months before or after the
close of the fiscal year of the Corporation. The full membership
of the corporation shall be given written notice of the annual
meeting at least two weeks prior to the annual meeting.
Section 2. Members of the Board of Directors shall be elected
at the annual meeting of the corporation.
section 3. Those members of the corporation present and voting
at any meeting of the corporation shall constitute a quorum for the
transaction of business at any duly called regular meeting or
special meeting, provided that notice of such meeting has been
mailed to each member at least two weeks in advance of a meeting in
the case of a regular meeting and at least ten days in advance of
a meeting in the case of a special meeting.
Section 4. Special meetings may be called by the President or
pursuant to a resolution of the Board. The written notice of a
special meeting shall state the objectives for such special
meeting.
Section 5. Notice shall be given or mailed to each member at
his or her last known post office address.
Section 6. All meetings of the general membership shall be
open to the public.
ARTICLE V: BOARD OF DIRECTORS
Section 1. The control and conduct of business of the
corporation-shall be vested in its Board of Directors. The Board
shall include no less than nine and no more than seventeen members.
Directors shall be elected by the members for terms of three years
each with up to five or six Directors elected in each year. For
the first Board, up to five Directors shall be elected for a term
of one year, up to six Directors shall be elected for a term of
two (2) years, and up to six Directors shall be elected for a term
of three (3) years. A Director may serve two full (three year)
consecutive terms. A Director may serve additional terms after an
interval of one year.
Section 2. Regular meetings of the Board of Directors shall
be held on a date agreeable to the membership of the Board; special
meetings may be called by the President or upon the request of a
majority of the Board.
section 3. A majority of the Board shall constitute a quorum
at any meeting.
section 4. Special Meetings of the Board may be held by means
of telephone conferences or equipment of similar communications by
means of which all Directors participating in the meeting can hear
each other. participating in a meeting by telephone or similar
communications equipment shall constitute presence in person at the
special meeting, except where a Director participates in a meeting
for the sole purpose of objecting to the transaction of any
business on the ground that the special meeting is not lawfully
convened or called.
Section 5. If in the op~n~on of the president or the Vice
President there is an emergency or action needs to be taken before
an imminent time deadline, the President may conduct a vote of the
Board of Directors by telephone or in person. Under such
circumstances, a majority plus one of the board shall be required
to authorize actions.
Section 6. Policies of this corporation shall be determined
by the Board of Directors.
ARTICLE VI: OFFICERS
Section 1. The elected officers of the Corporation shall be
a President, a Chairman of the Board, a Vice-President, a Secretary
and a Treasurer.
The President shall hold office for a three year term and may
serve two consecutive terms. All other officers shall serve for
one year terms, but no individual may hold the same office for more
than three consecutive terms.
Section 2. In the case of a vacancy in the office of
President, the Vice President shall automatically assume the office
of President for the remainder of the former President's term. A
vacancy in any other office shall be filled by the majority vote of
the Board of Directors to complete the unexpired term.
section 3. The President shall as general executive officer
of the Corporation, serve as an ex-officio member of all
committees, coordinate activities of the corporation in concert
with the Chairman of the Board, and shall perform all other duties
associated with the office of President. -
Section 4.
The Chairman of the Board shall preside at all
meetings of the Board of Directors and at all meetings of the
general membership; the Chairman of the Board shall also coordinate
activities of the Corporation in concert with President.
section 5. The Vice President shall assist the President in
the carrying out of his or her duties.
section 6. The secretary shall keep a record of all
proceedings of the Board and the corporation and have primary
responsibility for conducting the correspondence of the
corporation. The Secretary shall have responsibility for sending
notice of all meetings to the membership and its Directors and
Officers.
section 7. The Treasurer shall have custody of the
Corporation's funds. He or she shall disburse the funds as may be
ordered by the Board. He or she shall report to the Board of
Directors at their regular meetings, or as requested. He or she
will prepare an annual report on the financial condition of the
Corporation for distribution to the members at the annual Meeting
of the members. He or she may serve as Chairman of the Finance
Committee.
section 8. All checks and drafts of the Corporation shall be
signed by the Treasurer, or if the Treasurer is not reasonably
available, by the President. The signatures of the Treasurer and
the President shall be required on checks or drafts in excess of
five thousand dollars or for payments of any amount in excess of
five hundred dollars that is not in the budget of the corporation.
ARTICLE VII: NOMINATING COMMITTEE
Section 1. The Board of Directors shall annually appoint a
Nominating Committee to consist of not less than three members.
Section 2. The Nominating committee shall nominate candidates
for officers to succeed those whose terms of office expire.
Section 3. Nothing herein contained shall prevent nominations
of officers from the floor at the time of the meeting at which
elections are to be held.
ARTICLE VIII: ELECTIONS
Section 1. The election of officers shall take place at a
regular meeting of the Board of Directors.
Section 2. Officers presented by the Nominating committee
shall be elected by a voice vote of the Board of Directors;
provided, however, if there is more than one candidate for any
office, the election to such office shal+ be by ballot with the
winner receiving the majority vote of the ballots cast.
~
ARTICLE IX: COMMITTEES
Section 1. The President, with the approval of the Board of
Directors, shall appoint chairpersons of committees.
section 2. Standing Committees of this Corporation will
include but not be limited to: Executive, Special Events/Public
Relations, Fund-raising, and such other Committees as become
necessary to carry out the functions of this Corporation. special
Committees can be established as needed.
ARTICLE X: PARLIAMENTARY AUTHORITY
In matters not covered by these Bylaws or the Articles of the
Corporation, Robert's Rules of Order shall govern.
ARTICLE XI: AMENDMENTS
The Bylaws may be amended by a majority vote of the Board of
Directors present at any regular meeting or any special meeting
thereof, regularly called, provided a quorum is present, and
provided further that notice of such amendments shall have been
mailed to each member of the Board of Directors of this corporation
at his or her last known address at least fifteen days before the
said meeting.
ATTACHMENT 6
542023981,11/14/2002 1:55 AM
Form 990
OMS No, 1545-0047
Departmenl or the Treasury
lnlernal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code [except black lung
benefit trust or private foundation)
have 10 use a co of this relum to salisf state re ortin
2001
Open t9 PubliC';
I spectlon " ,
"'or the 2001 calendar ear and endin
~- Check if applicable: Please C Name of organization 0
use IR
Address change label 0
Name change print or Fort Collier Civil War Center E
Initial return type, Number and street (or P.O. box if mall is nol delivered to street address) Room/suile
Final return See 2 North Cameron Street F
Amended return Speclfi City or town, stale or counlry. and ZIP + 4 0
Instrucp
Application tions. Winchester ,VA 22601 ~
pending
Employer 10 number
54-2023981
Telephone number
540-323-0221
Accounting method: Cash
Accrual 0 Olher (specify)
· Section 501(c)(3) organizations and 4947(a)(1) nonexempt charitabl
trusts must attach a completed Schedule A (Form 990 or 990-EZ).
H and I Bre no! applicable to section 527 organizations.
H(a) Is this a group return lor arriliates? 0 Yes ~ No
H(b) If "Yes," enter no, of efflliales ~ NIA
H(c) Are aUamUales included? Ijg N/A' '0' ~e. No
(If "No" aU. a list. See instr.)'
No
G Web site: ~
J Organization type
check onl one .. 527
K Check here if lhe organization's gross receipts are nomlally not more than
$25,000. The organization need not file a relurn with the IRS; bul if the organization
received a Form 990 Package in Ihe mail, it should file a relum without financial data,
Some states re uire a com lete return.
H(d)
L
..
543 135
I Enter 4-di it GEN
M Check" if the organization is not required
to allach Sch, 8 Form 990 990-EZ, or 990-PF ,
Part I Revenue Exoenses and Changes in Net Assets or Fund Balances (See Soecific Instructions on paqe 16,)
1 Contributions, gifts, grants, and similar amounts received:
a Dlrecl pubtic support 1a 308 117
.... ....... .... .... .....
b Indirecl public support ,', '" .... " 1b
c Government contributions (grants) . 1c 166 000
d Total (add lines 1a through 1c) (cash $ 280,622 noncash $ 193,495 ) 1d 474 117
2 Program service revenue including government fees and contracts (from Pa,1 VII, tine 93) 2
........... " .... .....
3 Membership dues and assessments 3
." '" '" "... ........ ......... '" "
- 4 Interest on savings and temporary cash investments 4
" ". ...... '" '" '" ..... 1,132
5 Dividends and interest from securities '" '" .... '" I ~al" . - . . . . . . . . .... '" " 5
6a Gross rents
. . . . . . . . . . . '" I 6b I
b Less: rental expenses
" .... '" ..... ....
c Nel rental income or (loss) (subtract line 5b from line 5a) 6c
'" ....... ..... . . . . . . . . . .....
R 7 Other investment income (describe .. ) '" 7
. 8a Gross amounl from sales of assets olher (AI IBI Other
v Securities
e than inventory 67.886 8a
n .............. ...... .... .... .......
u b Less: cost or other basis and sales expenses 68 495 8b
e " '"
c Gain or (loss) (allach schedule) -609 8c
d Nel gain or (loss) (combine line Bc, columns (A) and (8)) , See Stmt 1 Bd -609
.................. .... ....... "
9 Special events and activities (allach schedule) .
a Gross revenue (not including $ of
contributions reported on line 1 a) .... '" ......... I 9a I
b Less: direct expenses olher than fund raising expenses 9b
" '"
c Net income or (loss) from special events (subtract line 9b from line 9a) ..... '" ....... " 9c
lOa Gross sales of inventory, less returns and allowances '''11~~ 'i
..... ...... " 110b I
b Less: cost of goods sold
"
c Gross profit or (loss) from sale8 01 invenlory (all. sch,) (subtraclline 'lUb from line 10a) 10c
", " '" .,
11 Other revenue (from Pari VII, line 103) 11
Total revenue (add lines ld. 2, 3, 4 ...... " '" ....... '" ........
12 5, 6c, 7, Bd, 9c, 10c and 11)" 12 474 640
E 13 Program services (from line 44, column (6)) 13
x .....
p 14 Management and general (from line 44, column (C)) 14 718
...... .......
e 15 Fundraising (from line 44, column (D)) 15
n ..... ......... ...... " ........ ....
s 16 Payments 10 affiliates (attach schedule) 16
Total exoenses (add lines 16 and 44, c~I~~n 'tAli' '" ........ ........... " " .... ..... .... '"
17 17 718
'-A 18 Excess or (deficit) for Ihe year (subtraclline 17 from line 12) 18 473 922
N~ .......
19 Net assets or fund batances at beginning of year (from line 73, column (A)) 19
· e " " ...... " ".
t t 20 Other changes in net assets or fund balances (attach explanation) 20
..... '" ". "
s 21 Net assels or fund balances al end of vear (combine lines 18 19, and 20), , 21 473 922
For Paperwork Reduction Act Notice, see the separete instructions.
OM
Form 990 (2001)
54202398111/14/20021:55 AM
'orm990(2001) Fort Collier Civil War Center, Inc. .54-2023981 . PaQe2
Part II Statement of AM organizations must complele column (A). Columns ~S), (e), and (D) are required for'seollon 501(c)(3) and (4) organizations
Functional Exoenses and section -4947Ia"1 \ nonexernol charitable trusts but ootional for others. (See Snecific Instructions on pane 21.\
Do not include amounts reported on line (6) Program (c) Management (D) Fundraising _.,~
(A) Total
6b 8b 9b 10b or 16 of Part I. services and aeneral
22 Grants and allocalions (attach schedule) j
non- ,., .. . .. . . '"
(cash $ cash $ ) 22 -
23 Specific assistance 10 individuals 23
. . . . . , ." ......
24 Benefits paid to or for members, ' , 24
" " " .....
25 Compensation of officers, directors, etc, .... 25
"
26 Olher salaries and wages 26
'" '" ...... '" '" " ....
27 Pension plan contributions 27
..... " ..... " ", " .....
28 Other employee benefits 28
" .... ..... ..... .... .......
29 Payroll taxes 29
..... ............... ...... ,,, "
30 Professional fund raising fees ,.. 30
.............. .... "
31 Accounting fees, . 31
............ " " "
32 Legal lees 32
.... " " '" '" .... "
33 Supplies 33
., " .... "......
34 Telephone 34
" , ............ .... "
35 Postage and shipping, 35 18 18
.........,.,. ...... " .... ....
35 Occupancy , . '" 36
.... .... " .......... .....
37 Equipment renlal and mainlenance 37 220 220
'" .... , " 455
38 Printin9 and publications 38 455
.... ......
39 Travel '" 39
..... ....... .... " .......
40 Conferences, conventions, and meetings 40
.... .... .....
41 Interest 41
" .... .......... ...... '"
42 Depreciation, depletion. elc. (all sc:h,) 42
........ ...... '"
43 Other expenses not covered above (itemize): a 43.
.....
b See Statement 2 43b 25 25
................,... .......
c 43c
...... ....' ," ....... ......
d 43d "-
...... ", " ........ .....
e ..... 43e
.... ........
44 Total functional e.llpenses (add lines 22.43) Organizations
comoletino columns /SI.tD' carrY these totals to lines 13,15 44 718 0 718 0
Joint Costs. Check ~ U if you are following SOP 98-2,
Are any joint costs from a combined educational campaign and fundraising solicitation reported in (BJ Program services? .,...,............
If "Yes,. enter Ii) the aggregate amount of these joint costs $ : (Ii) the amount allocated to Program services
fiii) the amount allocaled lO Management and Qeneral $
Part III Statement of Pro ram Service Accom
VVhat is the organizalion's primary exempl purpose?
l> Ci :vi],. ,W:a.r , .eci'I.1c::Cl t,i,oIl" Cl.Ilcl, ,i,n,~~;r::pr.e1;-,a,tiC>Il, . . . . . . , . . . . . . . .. , . , . , , . , , . , . , , . , .
AJI organizalions must describe lheir exempt purpose achievemenls in a clear and concise manner, Stale the number
of c1ienls served. pUblications issued, elc, Oiscuss achievements that are not measurable, (Seclion 501 (c)(3) and (4)
Dr anizations and 4947 a 1 nonexem I charitable trusts must also enler Ihe amount of ranis and allocalions to others,
a . ,J?~:r;~~~s.~. . ~~. . ~<?~.t. . ~~~~~.~.J;'. . ~~~ ~t?~.~.t? . P~~P~,;.~Y. . '!J:~.?-:~.g. . g;t:~~ ~~. . .
. and.cc>n,t.:t;,i!:)'ll~io,n,~" ;r::~c::e,iveci" ,(C:O,s,t,. . ~5,0'+,1.~,~?)"",. ."",...
~ DYes D No N/A
$
Program Service
Expenses
(Required for 501(c)(3) and
(4) mgs., and 4947(a)(1)
trus.ts; but oplional for
o
Grants and allocations
e Other ro attach schedule Grants and allocations
f Total of Program Service Expenses (should equal line 44, column (B), ProQram services)
OAA
$
$
o
Form 990 (2001)
Grants and allocations $
b
Grants and allocations $
c
Granls and allocalions $
d
54202398111/14120021:55 AM
Form 990 (2001) Fort Collier Civil War Center. Inc. 54-2023981 .
Part IV Balance Sheets (See Specific Instructions on page 24.)
Paoe 3
" ~e: Where required, aUached schedules and amounts within the descr~ion (A) (B)
column should be for end-of-vear amounts onlv. Beoinnino of vear End of vear
45 Cash-non-inlerest-bearing .. . . 45 1.962
.... ....... ...... ..... .....,. .... ..... .. .
46 Savings and temporary cash investmenls 46
........ ,.... ......... .. .
47a Accounts receivable .. . 47a
..... ...............
b Less: allowance for doubtful accounts 47b 47c
.. . ... ....
48a Pledges receivable 48a
................. ..
b Less: allowance for doubtful accounts 4Gb 4Gc
..... ..' ....
49 Grants receivable 49
... ................ ....... ... ........ .. .. ..... ..
50 Receivables from officers, directors, trustees, and key employees
A (attach schedule) 50
... .................... ... .... .......... ...... ..... .. ....
s 51a Olher noles and loans receivable (aUach
s schedule) . . I 51a I
................... .. .....
e b Less: allowance for doubtful accounts 151b I 51c
...... .. .
t 52 Inventories for sale Dr use 52
....,...... ...... .... ... ... ..... .. ..' .....
s 53 Prepaid expenses and deferred charges .' ... .... .. 53
....... n C~~t' U
54 Investments-securities ~ FMV 54
.... ..... .... ....
5Sa Investments-land, buildings, and
equipment: basis ... 55a 501.697
... ...... .......... ........
b Less: accumulaled depreciation (aUach
schedule) 55b 5Se 501.697
.. ..... .............. ... .....
56 Investments-olher (allach schedule) 56
..... ... .... ... ...,.. .' ... ... . . . . . .
57a Land, buildings, and equipment: basis. . . . 57a
.........
b Less: accumulated depreciation (allach
schedule) 57b 57c
........ ... ..... .. .........,...
58 Olher assets (describe .. ) , 58
59 Total assets (add lines 45 lhrouoh 58\ (must enualline 74) . 0 59 503.659
60 Accounts payable and accrued expenses 60
L ........, .. ..... ,... .........,
i 61 Grants payable 61
.. ... ..",..... ...., ..' .,... .." .... .... ....
a 62 Deferred revenue 62
b ..' ...... .... ....... ... .,.. ...
63 Loans from officers, directors, trustees, and key employees (allach
j
I schedule) . 63
......."....... ... '" ...
i 64a Tax-exempt bond liabilities (allach schedule) 64a
............. ..., .. ..."...
t b Mortgages and other notes payable (attach schedule) 64b
i .... .......,.
e 65 Other liabiiities (describe .. See StInt 3 ) 55 29 737
s
66 Total liabilities (add lines 60 lhrouoh 65\ 0 66 29 737
Organizations that follow SFAS 117, check here ~ U and complete lines
67 through 69 and lines 73 and 74.
NF 67 Unrestricted 67
e U ... ..,....,.,.. ...,. ....,.",., ...... .... .... ......"... '"
68 Temporarily restricted 68
t n .,..,' ...... ....,..,...,... .,.. . .. ......"......
d 69 Permanently restricted 69
...... ... .. .....,..."... .....~..~;,d. .,......,.
A Organizations that do not follow SFAS 117, check here
s B complete lines 70 through 74.
s a 70 Capital stock, trust principat, or currenl funds 70
el .' ..... .... . . , . . . . . . .
t 71 Paid-in or capital surplus, or land, building, and equipment lund ... 71
a ...
s n 72 Retained earnings, endowment, accumulaled Income, or other funds 72 473.922
... .... ...,
c 73 Total net assets or fund balances (add lines 67 through 69 OR lines
r
'l 70 through 72:
column (A) must equal line 19; column (B) must equal line 21) 0 73 473 922
Total liabilities and net assets / fund balances (add lines 66 ~~d '73; . . . . . .........
74 0 74 503.659
Form 990 is available for public inspection and, for some people, serves as the primary or sole source of information about a
particular organiz.ation. How the public perceives an organizalion in such cases' may be detennined by the informalion presented
on its 'eturn. Therefore, please make sure Ihe return is complele and accurate and fully describes, in Part III, the organization's
programs and accomplishments.
OM
542023981 11/1412002 1:55 AM
Form 990 (2001\ Fort Colli.er Civil War Center Inc. 54-2023981. Pane 4
Part IV-A Reconciliation of Revenue per Audited Part IV-B Reconciliatlon'of Expenses per Audited
N/A Financial Statements with Revenue per N/A Financial Statements ,:"ith Expenses per
Return (See SDecific Instructions DaDe 26,) Return
a Total revenue, gains, and other support a Total expenses and losses per
per audited financial statements. . . . . ~ audited financial statements ~ a ~
a .. ....
b Amounts included on line a but not on b Amounts included on line a but not
line 12, Form 990: on line 17, Form 990:
(1) Net unrealized gains on (1) Donated services and use
investments $ ollacilities $
(2) Donated services and use (2) Prior year adjustments
01 facilities $ reported en line 20,
(3) Recoveries or prior Form 990 $
year grants $ (3) Losses reported on line 20,
(4) Other (specify); Form 990 $
(4) Other (speciry):
$ ........ ..
Add amounts on lines (1) through (4) ~ b ... .... $
.. .
Add amounts on lines (1) through (4) ~ b
c Line a minus line b ~ c c Line a minus line b ~ c
.. . .. ........... ............ ...
d Amounts included on line 12, d Amounts included on line 17,
Form 990 but nol on line a: Form 990 bul not on line a:
(1) Investmenl expenses (1) Investment expenses
not included on iine 6b, not included on line 6b,
Form 990 $ Form 990 $
(2) Other (specify); (2) Other (speciry):
........ ...
$ ..-....... .. $
Add amounls on lines (1) and (2) ~ d ~dd amounts on lines (1) and (2) ~ d -
.... ...
a Total revenue per line 12, Form 990 e Total expenses per line 17, Form 990
r1ine C olus line dl .......... ~ (line c olus line dl ~ -..
..,.,.. e e
Part V
List of Officers, Directors, Trustees, and Key Employees (List each one even if not compensated; see Specific
Instructions on nane 26.1
(A) Name and address
(B) Tille and average (C) Compensalion (0) Contrlb. to (E) Expense
hours per week (If not)?a!d, enter emplov.ee benefit account and other
devoted to position plana & defe{red allowances
Presi.dent
15 0 0 0
Vice Pres
2 0 0 0
Secretary
2 0 0 0
Treasurer
2 0 0 0
Director
1 0 0 0
Director
1 0 0 0
Director
1 0 0 0
Director
1 0 0 0
Director
1 0 0 0
p;:a.tJ:?,€!z:j,l"le. Wh:i t:Ease:q................................
Winchester. VA
Brandon Beck
. ..... ... .. ..... ..........................................
Winchester. VA
St.epJ:?,eIl. .G . .Btl :t:L~~ .. . . ... . . . . . .. . . . . . . . . .
Winchester VA
Anna Thomson
.. . .. . .. .. .. .. .. .. .. .. .. .. . . .. .. .. . .. .. .. .. .. .. .. . .
Winchester. VA
pat:r:ic:::ia,. :A.sl1J:Jy........................................
Winchester. VA
Winston Cameron
Wincheste;~~' .VA.......... .................... ..........
StePl1ElIl. .Gytl:r:is;i,l"l..................
Winches ter. VA
John stevens
W.inchest~.~.~. .VA..........................
Virginia McCormick
F~o~tRovai:'VA"" ... ..... ............ ........ ....
Se.e. Sta t;eIlleIl:t.. 4........................................
75 Did any officer, director, trustee; or key employee receive aggregate compensation 01 more Ihan $100,000 rrom your
organization and all relaled organizalions, of which more than $10,000 was provided by lhe relaled organizalions?
If "Yes," allach schedule-see Specific Instructions on page 27. .
~ 0 Yes ~ No
Form 990 (2001)
DAA
542023981 11/14/20021.55 AM
Form 990 fZ0011 Fort Colli.er Civ~l War Center. Inc. 54-2023981
Part VI Other Information (See SDecific Instructions on naae 27.) ,
76
Paoe 5
Yes No
7Ba
Did the organization engage in any aclivily not previously reported to the IRS? If "Yes," aUa::h a detailed description of
each activity . . . . . . . . . . . . . . . . . . . , . . . . . . .
"lIere any changes made in the organizing or governing documents but not reported to the IRS? , . . . , ' " "".
"Yes." allach a conformed copy of the changes,
Did the organization have unrelated business gross inc. of $1 ,000 or more during the year covered by this retum?
If "Yes," has it filed a tax return on Form 990.T for this year? , . . , . . ' .. ,..".".,
Was there a liquidation, dissolution, termination, or substantial contraction during lhe year? If ''Yes,'' attach a
statement
......... ..... .... '" ....... ,. .................. ..... ..............
Is the organization related (other than by associalion with a statewide or nationwide organization) through common
membership, governing bodies, trustees, Qlficers, etc., to any other exempt or nonexempt organization? .. ' . , , . , . ' , , , . . . ., ..."...
b If "Yes: enter the name of the organization ~ .' , . . , , , ' . , , '
76
77
x
X
77
b
79
78a
78b
x
X
79
x
BOa
80a
x
and check whether II is
. . D,~~~~~i OR . .
I 81a I
u .....
nonexempt
81b X
..............
82a X
........
83a X
.. .... '::~t.~
83b
84a X
..". .........
81a Enter direct or indirect political expenditures, See line 81 instr. , . . . . ' . , . , . . ' , , , ,
b Did Ihe organization file Form 1120-POL for this year? ......,.,."" .",.."."
82a Did the organization receive donated services or the use of materials. equipment, Of facilities at no charge
or at substantially less Ihan fair rental value? .,',.,,' . , , , .. .....,.. '"." . . . . . , . . . . . .
b If "Yes: you may indicate the value of these items here. Do not include this amount as revenue
In Part I or as an expense in Part II. (See instructions in Part III.) . , . , .. ..,.,""'" ' . , . . ' . . I 82b I
B3a Did the organization comply with the public inspection requirements for returnS and exemption applications? ,. . , ., , "
b Did the organization comply wilh the disclosure requirements relating to quid pro quo contributions? """"" ...
B4a Did the organization solicit any contributions or girts that were 110t tax deductible? ,.,.... . , . . . . . . . , , . . . . . _ _ . . .
b If "Yes: did the organization include with every solicitation an express statement that such contributions
or.girts were noltax deductible? . , . , , . . , , . , . , . , . , . , . . . . . . " ,.,.,.".
B5 501(C)(4). (5), or (6) organizations, a Were substantially all dues nondeductible by members? ". , . , , .' . . , . .. " ,......
b Did the organization make only in-house lobbying expenditures of $2,000 or less? .. , . . , , . . ' . . . . '
If ''Yes'' was answered 10 either 85a or 85b, do 1101 complete B5c through B5h below unless the organization
received a waiver for proxy lax owed for the prior year.
r lues. assessments, and similar amounts from members ,...",.., . . . . . . , . , . . . . . . . 85e
'- ._,ection 162(e) lobbying and political expendilures . . . . , ' , , . . . . , . . ' " "" 85d
e Aggregale nondeductible amount of section 6033(e)(1)(A) dues notices ,.....,..',..,., " " . , 85e
f Taxable amount of lobbying and political expenditures (line 85d less 85e) . , . , ' . .. . , ."" . . . .. 85f
g Does the organization elect to pay the section 6033(e) tax on the amount in 85f7 , . . , . . , . . . , , , ' . , . , ' , . . . , . ,
h If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount in 85f to its reasonable
estimate of dues allocable to nondeductible lobbying and pOlitical expenditures for the following tax year? ."
86 501(c)(7) orgs, Enter: a Initialion fees and capital contributions included on line 12 , . . , . 86a
b Gross receipts, included on line 12, for public use of club facilities. . . , 86b
87 501 (c)(12) orgs, Enter: a Gross income from members or shareholders, . . , , . ' . . . . . , , . . . , . ' ' . 87a
b Gross income from other sources. (Do nol net amounts due or paid to other
sources against amounls due or received from them.) ,.."..,.".,..".,. '.,. . . . . , . . . . . , , . 87b
BB At any time during the year, did the organizalion own a 50% or greater interest in a taxable corporation or
partnership, or an en lily disregarded as separate from the organization under Regulations sections
301.7701-2 and 301,7701-37 tf "Yes," comptete Part IX , . , , . , . , , . , ' . , ... . .. , , , .. .., ",,,..,.... ,.......,...
B9a 501 (c)(3) organizations, Enler: Amount of tax imposed on the organizalion during the year under:
section 4911 ~ 0 ; section 4912 ~ 0 ; section 4955 ~
b 501 (c}{3) and 501(c)(4} orgs. Did the organization engage in any section 4956 excess beneOt Iransaclion
during the year or did ii become aware of an excess benefil transaction from a prior year? If "Yes," attach
a statement explaining each transaction ,....,., , , . . . , . . . , . , . , . , ' ,
N/A
.......NjA
,:::~/~
84b
85a
85b
..~!~
850
..~!~
8Sh
88
X
o
89b
X
c Enter: Amount of tax imposed on the organizalion managers or disqualified persons during the year under
sections 4912, 4955, and 4958 . , .... . . , , . . , . .. , , . . ,
d Enter: Amounl of tax on line 89c, above, reimbursed by the organization,
90a list the stales with which a copy of this return is med ~ l-I9n.E!.
b Number of employees employed in the pay period that includes March 12, 2001 (See instructions.) , ,
91 The books are in care of ~ Lewis M Costello
.. .......... ........
Jcated at ~ :W,i.n.c:l1e.l!l. ~.~:rl.. VA; ,
92 -Section 4947(a)(1) nonexempt charitable trusts ming Form 990 in lieu of For0l1041- Check here
and enler the amount of tax-exempt interest received or accrued durinq the tax year , , '
~
~
o
o
~IO
Telephone no. .. .5;40:-:7.22::-5288
ZIP+4'" 22601
.....,.......
... ~r92.1'"
"""0
Form 990 (2001)
DM
,4202398111/14/20021:55 AM
arm 990 (2001)
Fort Collier Civil War Center, Inc. 54-2023981
PaQe 6
Part VII Analvsis of Income-ProducinQ Activities (See SDecific Instructions on Daoe 32.)
Note: Enler gross. amounts unless otherwise Unrelaled busines.s Income Excluded bv sec. 512..513, or 51<11 (E)
Related or
indicated. (A) (B) leI (D) e;w;empt function
Business code Amount FxClusion Amount
93 Program service revenue: code income
-'
a
b
c
d
e
f MedicarelMedicaid payments . . .. '"
9 Fees and conlracls from government agencies .,'....
94 Membership dues and assessments. . ... ... ...
95 Interest on savings and temporary cash investments ....
96 Dividends and interest from securilies 14 1,132
... . . . . . . . .. ...
97 Net rental income or (loss) from real estate:
a debt. financed property .. .... .... .. ..... ... ..
b not debt.financed properly ... .. .... .... ..'
98 Net rental income or (lass) (rom persona' property .....
99 Other investment income .... ..... ............. ..... ".,.
100 Gain or (loss) from sales 01 assets olher Ihan invenlory 35 -609
101 Net income or (loss) (rom special events. . .... ........ ..
102 Gross profit or (loss) (rom sales of inventory .. ",., "" .....
103 01her revenue: a
b
c
d
e
104 Sublotal (add columns (8), (D), and (E)) 0 523 0
.......... .,....
5:
~
~.
Line No.
.
N A
P
IX
I f
d'
T
bid'
d dE
art n ormation Reaar InQ axable Su s larJes and Dlsreoar e ntitles (See SpecifiC Instructions on DaQe 33.)
(A) (B) (C) (D) (E)
Name, address, and EIN of corporation, Percentage of Nature of activities Tolal income End-of-year
oartnership, or disreoarded entitv ownership inlerest assets
N/A oj,
'l\
0;,
oj,
Part X Transfers Associated with Personal Benefit Contracts See S
(a) Did the organization, during the year. receive any funds, directly Of Indirectly, to pay premiums on 8 p'5!rsonal benefit contract?
(b) Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefil contract?
Note: II"Yes"to b me Form 8870 and Form 4720 see instructions.
No
No
Please
Sign
Here
Under penalJies pf perjury, J declare (hall have examined this relurn, including accompanying schedules and statements, and to the best of my knowledge
and beliel, it is true, correct. and complete. Dedaration of preparef (other thall officer) is based on all information of which preparer has any knowledge..
~ Si~nalure 01 ollicer
~
Dale
Paid
Preparer's
Use Only
if seI1-employed),
address, and ZIP + 4
Lewis M.
P.O. Box 2527
Winchester VA
Pre parer's SSN or PTIN (See Gen. Insk. \".,.....
227 76 0757
EIN ~ 54-1746648
22604
Phone
_ ~ 540-722 5288
Form 990 (2001)
DM
542023981 11/14/2002 1:55 AM
SCHEDULE A
(Form 990 or 990-EZ)
Dep. 01 of the Treasury
Intel evenue Service
Organization Exempt Under Section 501 (c)(3)
(Except Private Foundation) and Section 501(e), 501(f), 501(kl,
501(n), Dr Section 4947(a)(1) Nonexempt Charitable Trust
Supplementary Inforrnation-(See separate instructions.)
~ MUST be comoleted bv the above oroanizations and attached to their Form 990 or 990-EZ
Employer identification number
OMS No. 1545-0047
2001
Name of the organization
Fort Collier Civil War Center. Inc. 54-2023981
Part I Compensation of the Five Highest Paid Employees Other T",n Officers, Directors, and Trustees
(See Dace 1 of the instructions. List each one. If there are none enter "None."
la) Name and address of each employee paid more (b) Title and average hours. (d) Contributions to (eJ Expense
(e) Compensation employee ben. plans & account and other
than $50,000 per week devoted to position deferred comoensalion allowances
None
........".,...
.
. . . . . . .
. . . . . . . ..... ..... .......
..... ...
.........,.
Total number of other empfoyees paid Over
$50 ~n~ ....... .. ..
F
II
Compensation of the Five Highest Paid Independent Contractors for Professional Services
See a e 2 of the instr. List each one whether individuals or firms If there are none enter "None."
(a) Name and address of each independenl contraclor paid mol's than $ 50,000
(b) Type of service
(c) Compensation
None
Total number of others receiving over $50,000 for
rofessional services ..
For Paperwork Reduction Act Notice, see the Instructions for Form 990 and Form 990-EZ.
Schedule A (Form 990 or 990-EZI 2001
DM
542023981 11114120021:55 AM
Schedule A (Form 990 or 990-EZl 2001
Fort Collier Civil War Center
Inc"_ 54-2023981
Paoe 2
Part III
Statements About Activities (See page 2 of the instructions.)
Yes No
2
During the year, has the organization attempted to influence national, state, or local legislation, including any
attempt to influence public opinion on a legislative matter or referendum? If "Yes," enter the total expenses paid
Dr incurred in connection with the lobbying activities ~$ (Must equal amount on line 38,
Part VI-A. or line I of Part VI-B.)
Organizalions that made an election under section 501 (h) by filing Form 5768 must~mplete Part VI-A. Other
organizalions checking "Yes," must complete Part VI-B AND attach a statement giving a detailed description of
the lobbying activities.
During the year, has the organization, either directly Dr indirectly, engaged in any of the fotlowing acts with any
subslantial contributors, trustees, directors, officers, crealors, key employees, or members of their families, or
with any taxable organizalion with which any such person is affiliated as an officer, director, trustee, majority
owner, Dr principal beneficiary? (If the answer to any question is "Yes," attach a detailed statement explaining the
transactions.)
Sale, exchange, or leasing of property? . . . . . . . . . . . . . . . . . .
.
.----'-
a
2a
x
b
Lending of money or other extension of credit?
2b
x
c Furnishing of goods, services, or facilities?
2c
x
d Payment of compensation (or payment or reimbursement of expo if more than $1,OOOJ? .
2d
x
e Transfer of any part of its income or assets?
28
x
3 Does the organization make grants for scholarships, feliowships, student loans, etc.? (See Note below.) ..
4 Do you have a section 403(b) annuity plan for your employees? ...... . .. ........."......
Note; Attach a slatementlo explain how the organization delermines that individuals or organizaliMs receiving grants
Dr loans from it in furtherance of its charitable proQrams "Qualify" to receive paymenls.
3
4
x
X
Part IV
Reason for Non-Private Foundation Status (See pages 3 through 6 of the instructions.)
The organization is not a private foundation because II is: (Please check only ONE applicable box.)
5 ~ A church, convention of churches, or association of churches. Section 170(b)(1)(A)(i).
6 A school. Section 170(b)(1 )(A)(ii). (Also complete Pari V.l
7 A hospital or a cooperative hospital service organization. Section 170(b)(1}(A}(i1i).
8 A Federal, slate, or local government or governmental uniL Section 170(b)(1)(A)(v).
9 A medical research organization operated in conjunction wilh a hospital. Section 170(b)('I)(A)(iii). Enter the hospital's name, city,
10
and state ~
o An organization opera led for Ihe t;~~~iil' ~f a college or university owned or op~r~'t~d' by'a governmental unit. Section 170(b)(1 )(A)(iv).
(Aiso complete the Support Schedule in Part IV-A.)
~ An organization thai normally receives a substanlial part of its support from a governmental unit or from the general public.
Section 170(b)(1)(A)(vi). (Also complete the Support Schedule in Part IV-A.)
8 A community trust. Seclion 170(b)(1)(A)(vi). (Also complete the Support Schedule in Pari IV-A.)
An organization thai normally receives: (1) more than 33 113% of its support from contributions, membership fees, and gross
receipts from activities relaled to Its charitable, etc., funclions-subjeclto certain exceptions, and (2) no more than 33 113% of
its support from gross inveslment income and unrelated business taxable income (less section 511 tax) from businesses acquired
by the organization afler June 30, 1975. See section 509(a)(2). (Also complete lhe Support Schedule in Part IV-A.)
o An organization that is not controlled by any disquatified persons (other than foundation managers) and supports organizations
described in: (1) lines 5 through 12 above; or (2) section 501(c)(4), (5), Dr (6), iflhey meet the lest of section 509(a)(2). (See
section 509(a)(3Ll
Provide the followinQ information about fhe suooorted oroanizations. (See paoe 5 of the instructions.l
11a
11b
12
13
(a) Name(s) Dr suppurted organization(s)
(b) line number
from above
14
)AA
e 6 of the instructions.
Schedule A (Form 990 Dr 990-EZ) 2001
54202398111114/20021:55 AM
Schedule A (Form 990 or 990-EZ) 2001 Fort Collier Civil War Center, Inc. 54-2023981
Part IV-A Support Schedule (Complete only jfyou checked a box on line 10,11, or 12.) Use cash method'ofaccounling.
Paqe 3
Note: You may use the worksheet in the instructions for convertino from the accrual to the cash melhod of accountin
~'d.ry..rforfjsc.ly..rb.ojnnjnalnl ~ tal 2000 {b11999 fc\ 1998
15 ifls, grants, and contributions
"received. (Do not include unusual
Qrants. See line 28.)
Membershio fees received
(d\ 1997
(e) Tolal
,
16
17
Gross receipts from admissions, merchandise
scHd or services performed. or furnishing of
facilities in any activity thai is related to
the oroanizalion's charitable. elc.. purpose
18
Gross inc. from int., dividends. amounts
received from pymt. on sec:urilies
loans (section 512(a){5)), rents, royalties. &
unrelated busn. taxable tnc:. (less
sec. 511 taxes) from businesses aCCluu-ed
bv the oraaniZaHon after June 30. 1975 .
Net income from unrelaled business
activities not included in line 18
19
20
21
Tax revn. levied for the organiZation's ben.
& either pafd to it or exoended on its behalf
The value of servo or fad. furnished to the
org. by a governmenlal unit without charge.
Do not indo the value of serv, or fac, gen.
erallv furnished to the nublic without charne
Other income, Attach a schedule. Do not
.indude gain or (loss)
from sale of caP. assets
Total of lines 15 lhrouah 22 .
Line 23 minus line 17
Enter 1 % of line 23
)rganizations described on lines 10 or 11:
a Enter 2% of amount in column (e), line 24
~
26a
22
23
24
25
26
b Prepare a list for your records 10 show the name of and amount contributed by each person (other than a
governmenlal unit or publicly supported organization) whose tolal girts for 1997 through 2000 exceeded the
amount shown in line 26a. Do not file this list with your return. Enler the lolal of all these excess amounts
c Tolal support for section 509(a)(1) test: Enter line 24, column (e) ..
d Add: Amounts from column (e) for lines: 18
22
~
~
26b
26c
19
26b
~
~
~
26d
26e
26f
%
e Public support (line 26c minus line 26d total) .. ..
f Public suooort oercentaae {line 26e (nume~~i~;l di~i'ci~d'bvli~~'26~'(der;~;';il;~t~;li':.""'.":':"'"
27
Organizations described on line 12: a For amounts Included in lines i5, 16, and 17 that were received from a "disqualified
person," prepare a list for your records 10 show the name or, and total amounts received in each year from, each "disqualified person."
Do not file this list with your return. Enter the sum or such amounts for each year:
N/A
(2000) (1999) (1998) ................. (1997).....
b For any amounl included in line 17 that was received from each person (other lhan "disqualified persons"), prepare a list for your records to
show the name of, and amount received for each year, that was more lhan the larger of (1) the amount on line 25 for the year or (2) $5,000.
(Include in the list organizations described in lines 5 through 11, as wetl as individuals.) Do not file this list with your return. Aller computing
the difference between the amount received and lhe larger amount described in (1) or (2), enter Ihe sum of these differences (the excess
amounts) lor each year:
(2000) (1999) .
c Add: Amounls from column (e) for lines: 15
17 20
N/A
(1998)
(1997) .
16
21
~
~
~
27c
27d
27.
d Add: Line 27a tolal and line 27b total
e Public support (line 27c tolal minus line 27d lotal) . . . . . . . . . . . . .
Total support for section 509(a)(2) test: Enter amount on line 23, column (e) ~ 27f
.'ublic support percentage (line 27e (numerator) divided by line 27f (denominator)) ~ 27
h Investment income ercenta e line 18 column e numerator divided b line 27f denominator ~ 27h
28 Unusuat Grants: For an organlzallon described in line 10, 11, or 12 thai received any unusual grants during 1997 through 2000,
prepare a list for your records to show. for each year, tile name of the contributor, tl,e date and amount of the grant, and a brief
description of the naLure of the Qra"" Do not file this list with your return. Do not include these arants in line 15,
Schedule A (Form 990 or 990-EZ) 2001
%
%
DAA
54202398111114120021:5SAM
Schedule A (Form 990 orS90-EZ) 2001 Fort Collier Civi~ War Center, Inc. 54-2023981
Part V Private School Questionnaire (See page 7 of the instructions.)
To be com letedONL Y b schools that checked the box on line 6 in Part IV
Paoe 4
29
Does the organization have a racially nondiscriminatory policy toward students by statement in Its charter, bylaws,
other governing instrument, or in a resolution of iLs governing body? . . . . . . . . . . .
Does the organizalion include a statement of its racially nondiscriminatory policy toward students in all its
brochures, catalogues, and other written communications with the public dealing with student admissions,
programs, and scholarships? . . . . . . . . . . . . . . . . . . .. . . . . . . .
Has the organization publicized its racially nondiscriminatory policy through newspaper or broadcast media during
the period of solicitation for students, or during the regislralion period if it has no solicitation program, in a way
that makes lhe policy known 10 all parts of the general community it seNes? . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . .
If "Yes," please describe; if "No," please explain. (If you need more space, attach a separale slalemeht.)
N/A Ves
29
30
30
31
31
32 Does the organization maintain the following:
a Records indicating the racial composilion of the sludent body, faculty, and adminislrative staff?
b Records documenting that scholarships and olher financial assislance are awarded on a racially nondiscriminatory
basis?
32a
32b
c Copies of all catalogues, brochures, announcements, and other written communications to the public dealing
wilh student admissions, programs, and scholarships?
d Copies of all material used by the organization or on its behalf to solicit contributions?
32c
32d
If you answered "No" to any of the above, please explain. (If you need more space, attach a separate statement.)
33 Does the organization discriminate by race in any way wilh respecl to:
a Students' rights or privileges? .
33a
b Admissions policies?
33b
c Employment of faculty or administrative stafr?
33c
d Scholarships or other financial assislance?
33d
e Educational policies?
33e
Use of facilities?
33f
g Athletic programs?
33
h Olher ex Ira curricular aclivilies?
33h
If you answered "Yes" to any of the above, please explain. (If you need more space, altach a separale statement)
34a Does the organization receive any financial aid or assistance from a governmental agency?
34a
b Has the organization's righllo such aid ever been revoked or suspended?
If you answered "Ves" to eilher 34a or b, please explain using an attached ~iate';'~~t. .
34b
35
Does lhe organizalion cerlify that il has complied with tile applicable requirements of seclions 4.01 through 4.05 ul Rev.
Prac. 75-50 1975-2 C.B. 587, coverin racial nondiscrimination? If "No" altach an ex lanation
35
Schedule A (Form 990 or 900-El) 2001
OM
542023961111'412002':55 AM
Schedule A (Form 990 or 990-EZ) 2001 Fort Collier Civil War Center, Inc', 54-2023981
Part Vl-A Lobbying Expenditures by Electing Public Charities (See page 9 of the instructions.)
Paoe 5
(To be comoleted ONLY bv an elioible oroanization that filed Form 5768) N/A
Check ~ a I I If the oroanizalion belonos to an affiliated orouP. Check l0- b I I if vou checked "au and "limited control" provisions aDolv.
Limits on Lobbying Expenditures (a) (b)
- Affiliated group totals To be comp\eted
" for ALL electing
(The term "exoendilures" means amounts oard or incurred.) organizations
36 TolallobbYlIlg expenditures to influence public opinion (grassrools lobbying) . 36 .
. . . . , . ...
37 Total lobbying expenditures to influence a legislative body (direct lobbying) 37
. . . . . . .
38 Total lobbying expendilures (add lines 36 and 37) 38
..
39 Other exempt purpose expenditures 39
.. ..
40 Total exempl purpose expenditures (add lines 38 and 39) . 40
.... .. ....... ..... ...
41 Lobbying nontaxable amount. Enter the amount from the foflowing table-
If the amount on line 40 is. The lobbying nontaxable arnount is- -
Not over $500,000 20% of lhe amount on line 40 . . . . . .
Over $500.000 but not over $1,000,000 .. $100,000 ptus 15% of the excess over $500,000
Over $1,000,000 but not Over $1,500,000 $175,000 plus 10% of the excess over $1,000,000 41
Over $1,500,000 bul nol over $17,000,000 $225,000 piUS 5% of the excess over $1,500,000
Over $17,000.000 .. ......... $1,000,000 ... . . , . . ..... -
42 Grassfoots nontaxable amount (enler 25% of line 41) 42
.. "". .....
43 Subtract line 42 from line 36. Enter -0. if line 42 is more than line 36 43
..
44 Sublract line 41 from line 38. Enter -0. if line 41 is more than line 38 44
" . ...
Caution: If there is an amounl on eilher line 43 or line 44, vou must file Form 4720.
4-Year Averaging Period Under Section 501(h)
(Some organizations that made a section 501 (h) election do not have 10 complele all of the five columns below.
See the instructions for lines 45 throuoh 50 on DaDe 11 of the instructions.)
Lobbying Expenditures During 4-Year Averaging Period
-
mdar year (or (a) (b) (c) (d) (e)
nscat vear beainnina inl ~ 2001 2000 1999 1998 Total
45 Lobbvino nontaxable amount
46 l.obbYlng ceiling amounl (150% of
line 45(e))
47 Tolallobbvinq eXDendilures
~B Grassroots nontax.able amount
\9 Grassroots ceiling amounl (150% of
line 48te)) .
;0 Grassrools iobbvino eXDenditures
Part VI-B
e 12 of the instr.
lele Part VI-A
)urrng the year, did the organization attempt 10 influence national, stale or local legislation, including any
lllempt to rnfluence pUblic opinion on a legislalive mailer or referendum, through the use of:
a Volunteers . . . . . . . . .
b Paid staff or management (include compensation in expenses reported on lilies c lhrough h. 1
c Media advertisements
d Mailings to members. legislators, Of the public. .
e Publications, or publiShed or broadcasl statements. .
Granls 10 other organizations for lobbying purposes
9 Drrecl conlact wilh legislators, their staffs, governmenl oflicials, or a legislative body
h llies. demonslralions. seminars. conventions, speeches. lectures, or any olher means. .
_.,ai lobbying expenditures (add lines c thr,ough n.) .' ..
If "Yes" to any or the above. also altach a stalement Qiving a delailed description of the lobbvinQ aclivilies.
Yes No
Amount
Schedule A (Form 990 or 990-EZ) 2001
'"
5<2023961 1111412002 1 :55 AM
Schedule A (Form 9g00rggO-EZ) 2001 Fort Collier Civil War Center, Inc. 54-2023981
Part VII Information Regarding Transfers To and Transactions and Relationships Wittl Noncharitable
Exempt Organizations (See paqe 12 of the instructions.)
51 Did the reporting organizalion directly or indirectly engage in any of the following with any other organization described in section
50l(c) of the Code (other lhan section 501(c)(3) organizalions) or in section 527. relaling to political organizations?
a Transfers from the reporting organizalion to a noncharilable exempt organization of:
(I) Cash
(ii) Olher asselS
b Olher transactions:
(i) Sales or exchanges of assets with a noncharilable exempt organizatioll _
(ii) Purchases of assets Irom a noncharitable exempt organizalion
(Iii) Rental olfacililies, equipment. or olher assets
(iv) Reimbursement arrangements
(v) Loans or loan guarantees
(vi) Performance of services or membership or fundraising solicitaLions . .
e Sharing of facilities. equipment, mailing lists. other assets, or paid employees c
d If the answer 10 any of the above is "Yes," complele Ihe following schedule. Coiumn (b) should always show the fair market value 01 the
goods. other assels. or services given by the reporting organization. If the organization received less than lair market value in any
PaQe 6
NO
X
X
X
X
X
X
X
X
X
transaction or sharinQ arranaement show in column ldlthe value of the ooods, other assets. or services received:
lal (b) (e) (d)
Line no. Amount invol~d Name of noncharitable exemDt orcanizatiol1 Descrintion of transfers, transactions. and sharinn arranQements
N/A
.
..
52a Is the organizatIOn directly or ,ndlrectly affrhaled w,th, or relaled 10, one or more tax-exempt organizations
described in section 501(c) 01 Ihe Code (other than section 501(c)(3)) Dr in section 5277
~
DYes !i9 No
b If "Yes," comnlele the followino schedule: ..... ... ...... ..
(a) (b) (e)
Name of ofQanization Type of oroanizalion Description of relationship
N/A
-
DAA
Schedule A (Form 990 or 990-EZ) 2001
54202395111/14/20021:55AM
5chedule B
(Form 990, 990-EZ,
or 990-PF)
)epartmenl ot the Treasury
ntern' '!'venue Servic.e
Schedule of Contributors
OMB No. 1545-0047
-
Supplementary Information for
line 1 of Form 990 990-EZ and 990-PF Isee Instructlonsl
2001
\4ame rganiz.ation
Employer Identification number
Fort Collier Civil War Center. Inc.
Jrganizatlon type (check one):
54-2023981
Filers of:
Seetion:
Form 990 or 990-EZ
~ 501 (c) ( 3) (enlernumber) organization
o 4947(a)(1) nonexempt charitable trust not ireated as a private foundation
o 527 political organization
o 501 (c)(3) exempt private foundalion
o 4947(a)(1) nonexempt charitable Irust treated as a private foundation
o 501 (c)(3) taxable privale foundation
Form 990-PF
Check if your organization is covered by (he General rule or a Speeial rule. (Nole: Only a section 501 (c)(7), (8), or (10)
organIZation can check box(es) for both the General rule and a Special rule-see instructions.)
General Rule-
~ For organizations fiting Form 990. 990-EZ, or 990-PF that received, during the year, $5,000 or more (in money or
property) Irom anyone contributor. (Complete Parts I and 11.)
Special Rules-
o For a section 501(c)(3) organization filing Form 990, or Form 990-EZ, that met the 33 1/3% support lest of the regulations
under sections 509(a)(1)/170(b)(1)(A)(vi) and received from anyone contributor, during t~,e year, a contribution of the
grealer of $5,000 or 2% of the amount on line 1 of these forms. (Complete Parts t and 11.)
o For a section 501(c)(7). (8), or (10) organization filing Form 990, ur Form 990-EZ, lhat received from anyone contributor,
during the year, aggregate contributions or bequests of more Ihan $1,000 fur use exclusively for religious, charitable,
SCIentific. literary, or educational purposes, or [he prevention of cruelly to children or animals. (Complete Parts I, Il, and
111.)
o For a section 501 (c)(7), (8). or (10) organization filing Form 990, or Form 990-EZ, that received from anyone conlributor,
during the year, some contributions for use exclusively for religious, charitable, etc., purpc>ses, but these contributions did
not aggregale to more than $1,000. (If this box is checked, enler here the total cuntributions that were received during
the year for an exclusively religious, charitable, etc., purpose. Do not complele any of the Paris unless the General rule
applies to this organization because it received nonexclusively religious, charitable, etc" contributions of $5,000 or more
during the year.) ~ $
Caution: Organizations that are not covered by the General rule and/or the Special rules do not file Schedule B (Form 990.
990-EZ. or 990-PF), but they musl check (he box in Ihe heading of their Form 990, Form 990-EZ, or on line 1 of their Form
990-PF. 10 certify thai they do not meet [he fJling requirements or Schedule B (Form 990, 990-EZ, or 990-PF).
Sehedule B (Form 990, 990-EZ, or 990-PF) (2001)
OM
542023981'1/14/20021:55 AM
Schedule B Form 990. 990-EZ or 990.PF 2001
Pa e 1 10 1 of Part I
Employer identification number
54-2023981
Name of organization
Fort Collier Civil War Center Inc.
Part I
Contributors (See Specific Instructions.)
- ~J---
(a) (b) (c) (d)
No. Name address and ZIP + 4 Aooreoate contributions Tvoo of contribution
-L Pre.serYa.t:i.~.n.. .of,. )ii.s.t.o,r,i,~,. Winchester Person ~
,...................
Pllyroll
2 North Cameron street S ..,...... .1.0.3.. 3.7.1. Noncash
....... .... ................. ,.....".... ... ..... .. ........... .. ...
(Complete Part II if !here is
.Win.che~:tElI: I.. V~ .:2:2 6.0.1... ....,... .......,. a nDncash contribution.)
(a) (b) (c) (d)
No. Name address and ZIP + 4 Aoarenate contributions Tvoe of contribution
-L Civil War Preservation Trust PerSDn ~
......................................... .... . . . . . . . .
Payroll
... S .. ..' ...... .1.0... Cl9.0. Noncash
... .... ,." ... ................,.............
(Complete Part II if there is
.W.a,sh,in.g:t~~ r. DC a nDncash contribution.)
......... ".... ...-.... ...... ...... ........,
(a) (b) (c) (d)
No. Name address and ZIP + 4 AODreoate cDntributions Tvoe Df cDntributiDn
4 Iiarry W Aikens LP Person ~
..........,............. .......,..................
Payroll
-....................,. .... S . . . , . . , . . . . .2 .~f. g 7. 3. Noncash
... ....." ...................
(CDmplele Pari II if ther~ ..../
.W..:!-:n.cl1~!'i:t~I: I.. iJ~. .:2? ?O.~...... . . . . . . .............,.. a noncash conlribution.)
(al (b) (c) (d)
No. Name, address and ZIP + 4 Aoareaate contributions Tvoe of contributiDn
5 YirgiI"l,iCi. .H. .l'1.cC:ClJ:IO.ic,~. PerSDn ~
............ . . . . .
Payroll
4. 0.0 . G,r ClIlcl. ':p..y,en.:UE! . . .... ..... . . . . . . . . . . . . . . . . . . . . . S . . . . . . . . . . . .3.~ .f. ~ 0.8. NDncash
(CDmplele Part II if Ihere is
Front :R,oya.l (" 'lA .2.2.?3.0.. a noncash contribution.)
......... ...,............ .,..
(a) (b) (c) (d)
No. Name, address and ZIP + 4 Aooreaate contributions Tvae Df cDntribution
6 .C>lllIli, . . r.c: . . . Person ~
.......... ........................ ..... ... .....
Payroll
112. ~():Z:t:~ .C.al1l~J;~n street S ... ...... .~.~.~,f.999. NDncash
................ . . . . . . . . ..... ....'
(Complete Part II If there is
Win.cl1~~ t:ElI: r.. iJA 22601 a noncash contribution.)
............. ......... .... ...
ta) (b) (c) (d)
ND. Name address and liP + 4 Aaareaate cDntributiDns Tvoe Df cDntributiDn
7 ~a. ti.on.~l.. P.a.r.ks.. ~ElJ:v:i.c~.... Person ~
.......... .... ........
Payroll
.1, 8.49. .C . ~ t:I:~.e.tf. .N.w...... .. .. .... ........ $ .... .1.6.~.f. 90.0. Noncash -
.. .....
Washin.g:t~~ r. (Complete Pari II if there is
DC 20240 a noncash contribution.)
................. ............
Schedule B (Form 990, 990-EZ, or 990-PF) (2001)
OM
542023981. '''14120021:55 AM
Schedule B Form 990. 990-EZ or 990-PF 2001
Name of organization
Fort Collier C~vil War Center
Inc.
Pa e 1 to 1 of Part II
Employer identification number
54-2023981
Part II
Noncash Property (See Specific Insructions.)
fa) No. (c)
from (b) FMV (or estimate) (d)
Description of noncash property given Date received
Part I (see instructions)
F&M N.a :ti,~~~.l. stock - 635 sh
.............. ............. .... ...
4
... .... ,.... ....,. ..., ,........ ,..... .. .. ,...
.. . .. .... .. ... .... ... ... ... ...... ...7/o.:2.l0~
... .. .. ... ... ..... .. ...... .... .. ....0. $ ,....... ..., ?;;.1.2.?~
(a) No. (c)
from (b) FMV (or estimate) (d)
Description of noncash property given . Date received
Part I (see instructions)
F&M National stock - 980 sh
................ .......... ................ ... .....,
5
......... .. ... .. .. . ....... .... .. ...... ... .. ... ..'
.. .... .... .. . .. ..... .......... ..... .......... .. . ....... .....7. f1: 7./.0.1
.. .. ..... .. .. ..... .... ..... ... .... .. .. .. . .... $ .... .. ......~?1.~.0.l:1
(a) No. (c)
from (b) FMV (or estimate) (d)
Description of noncash property given Date received
Part I (see instructions)
B.arg.ain.. .s.Cile.. .of,. .:z:::ea~. ~~:ta,~e...-:....
6 reduction .i.n.. .s:ta,:tElcl. .s,;~J,Ea~.. p..:;:.i.c<e.
..................
...... .., .. .. ... ..... ..., .... .. .... .. . "., ..........,.... .~/~?/9.~
- $ .:i??I.O.O.q
... ...... ... ... .. ...... .. ....... .. . ....... ,....,..... ......... ....
(a) No. (c)
from (b) FMV (or estimate) (d)
Oescription of noncash property given Oate received
Part I (see Instructions)
.. ... ... ... ... .... ... ...... .. .. .....
- ... ....... ........ " .... ..
.. ... .. .. .. ... .... ... " .. ... ... ...
.. .. .. .. .. ...... ... $ ..,. .. .. .....,.. .. .... ... .. ....
(a) No. (c)
from (b) FMV (or estimate) (d)
Description of noncash property given Date received
Part I (see instructions)
........... .. .. .. ...... .. .....,. .. .... ....... ...... ..,
- ....... .. .. .. ... ... .. .... .. ,... .. ....
.. .. .. ... .. . ... ..... ... .. ......,. .. . ..
... .. .. .. ..... .. .. .... ....... .. .... $ ... .... ..... ....... .... .... .. .. .. .. .....
(a) No. (c)
from (b) FMV (or estimate) (d)
Description of noncash property given Date received
Part I (see instructions)
..... ...... ... .. .. ..........,..,.... ... ... ... ... ... .. .. ....
Io.~._ - ... .,.. ... .............. ,..... .. . . . . . , ... ......
.. .. ..... ..... .. ... ..
.. ... .... ........ .. .... '" .. $ ......... ... ... ........ ...... .. ..... .. ..
DAA
Schedule B (Form 990, 990-EZ, or 990-PF) (2001)
11/14/2002 1:55 AM '
542023981 Fort Collier Civil VV..... Center, Inc.
54-2023981 Federal Statements
FYE: 3/31/2002
Statement 1 - Form 990. Part I. Line 8c - Sale of Assets Other Than Inventory - Securities
How Whom
Rec'd Sold
Sale Cost &
Price Expense Deprec
Donation
24,910 $ 25,273 $ $
Donation
38,444 38,808
Donation
4,532 4,414
67,886 $ 68,495 $ 0 $
Desc
Date Date
Acquired Sold
f&M National common stock - 635 sh
7/02/01 7/17/01 $
f&M National common stock - 980 sh
7/17/01 7/17/01
CISCO common stock - 230 sh
7/03/01 11/15/01
Total $
Gain/
-Loss
-363
-364
118
-609
Statement 2 - Form 990. Part II. Line 43 - Other Functional Expenses
Total Program Mgt & Fund-
Description Expenses Service General Raising
$ $ $ $
Taxes/licenses 25 25
Total $ 25 $ 0 $ 25 $ 0
Statement 3 - Form 990. Part IV. Line 65 - Other Liabilities
Description
Deferred real estate taxes
Note payable
Total
Beginning
of Year
End of
Year
$ 737
29,000
$ 29,737
:;0
$ 0
1-3
542023981 Fort Collier Civil Woo Center, Inc.
54-2023981 Federal Statements
FYE: 3/31/2002
11/14/2002 1:55 AM
Statement 4 - Form 990. Part V - List of Officers. Directors. Trustees. and Key Employees
Name
Address
Title
Average
Hours Compensation Benefits
Winchester, VA
1
Strasburg, VA
1
Washington, DC
1
Winchester, VA
1
Winchester, VA
1
Winchester, VA
1
Winchester, VA
1
Expenses
E:loise Strader
Director
AnthonY Coogan
Director
William W Layton
Director
william E: Stine Jr
Director
Margarette Smith
Director
Dorothy Overcash
Director
I Fred Stine
Director
4
542023981 Fort Collier Civil WOI Center, Inc.
54-2023981 Federal Statements
FYE: 3/31/2002
11/14/2002 1:55 AM
Contributor
Direct Public Support
Cash
Contribution
$ 1,251
$ 1,251
Noncash
Contribution
$ 4,414
$ 4,414
Various
Total
Form 8868
Application for Extension of Time To File
Exempt Organization Return
(December 2000)
OMS No. 1545.1709
Depanmenl ollhe lreasury
r' """at Revenue Sel"llice
.... File a separate applicEltion for eacll return.
. " you are filing for an Automatic 3-Month Extension, complete only Part I and check this box. . . . . . . . . . . . . . . . . . .. ~ llil
. If you are filing for an Additional (not automatic) 3-Month Extension, complete only Part II (on page 2 of this form).
Note: Do not complete Part /I unless you have already been granted an automatic 3-month extension on a previously filed
Form 8868.
1~~}r.#lYI Automatic 3-Month Extension of Time - Only submit original (no copies needed)
Note: Form 990-T corporations requesling an automatic 6-month extension- check this box and complete Part I only. . .. ~ 0
All ot/Jer co/porations (including Form 990-C filers) must use Form 7004 to request an extension of time to fjle income tax returns.
Partnerships, REMICs and trusts must use Form 8736 to request an extension of time to file Form '1065, 1066, or 1041.
Name of Exempt Organization I Employer identification number
Type or
print FORT COLLIER CIVIL WAR CEN'I'ER( INC. 54-2023981
File by (he Number, street, and room or sulle no. If a P.O. box, see instructions.
due cia Ie lor
filing your
return. See
ins Iructions.
2 NORTH CAMERON STREET
City, town or post office, slale, and ZIP code. For a foreign address, see instructions.
WINCHESTER VA 22601
Check type of return to be filed. (file a separate application for each return):
o Form 990 0 Form 990-T (corporation) 0 Form 4720
o Form 990-BL 0 Form 990- T (sec. 401 (a) or 408(a) trust) D Form 5227
o Form 990-EZ 0 Form 990-T (trust other than above) 0 FNm 6069
o Form 990-PF 0 Form 1041-A 0 Form 8870
. if the organization does not have an office or place of business in the United States, check this box. . . . . . . . . . . . . . . . .. .... 0
. If this is for a Group Return, enter the organization's four digit Group Exemption Number (GEN) . If this is
for tile whole group, check this box.... O. If it is for part of the group, check this box.... 0 and attach a list with the names and
EINs of all members the extension will cover.
I request an aulomatic 3-monlh (6-month, for 990-T corporation) extension of time unlil November .15 ,20 02 ,
\0 file the exempt organization relurn for the organization named above. The extension is for the ol'ganization's return for:
... 0 calendar year 20 _ or
.... llil tax year beginning Apr i 1 1 ,20 01 ,and ending Ma rch 31 ,20.Q.f....
2 If tills tax year is for iess than 12 months, check reasoll: [] initi81 return 0 Final return D Change in accounting period
3a If Ihis application is for Forln 990-BL, 990-PF, 990- T, 4720, Or 0069, ell tel' the tentative tax, less allY
nonrefundable credits. See instructions ..............................................
b If this application is for Form 990-PF or 990- T, enter any refundable credits and estimated tax payments
made. Include any prior year overpayment allowed as a credit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c Balance Due. Subtract line 3b from line 3a. Include your paymellt wilh this form, or, if required, deposit
WIlh FTD coupon or, if required, by using EFTPS (Electronic Federal Tax Payment System). See
IIlslruclions .... . . . . . . . . . . . . . . . . . . . . . . . . . . .
$
o
$
o
.....$
o
Signature and Verification
Under penalties of perjury, I ueclare thai I have examined Illis form, including accompanying schedules and statements, and to the best of my knowledge and belief, il is true,
COI reel. and complete, and that I am authorized 10 prepare this ronn,
Si9IlaIUle~/-~~.lZ?~
. -
For Paperwork Reduction Act Notice, see Illstruction
TilIejl>- CPA
Dale ~ 0 8 / 1 5 / 02
Form 8868 (12-2000)
ISA
S IF F"EDYU5GF. I
A'l'TACBMENT 7
Member
Virginia Society of
Certified Public Accountants
Lewis M. Costello, C.P.A, P.C.
P.O. Box 2527
Winchester, Virginia
22604
Telephone (540) 722-5288
Fax (540) 722-3564
Member
American Institute of
CertIfied Public Accountants
To the Board of Directors
Fort Collier Civil War Center, Inc.
Winchester, VA
We have compiled the accompanying statement of assets, liabilities, and fund balance - income tax basis of Fort
Collier Civil War Center, Inc. (a nonprofit organization) as of 19 September 2002, and the related statement of
revenues and expenses - income tax basis for the period then ended, and the accompanying supplementary
information - income tax basis contained in Schedule I, which is presented only for supplementary analysis
purposes, in accordance with Statements on Standards for Accounting and Review Services issued by the
American Institute of Certified Public Accountants. The financial statements and supplementary schedule have
been prepared on the income tax basis of accounting, which is a comprehensive basis of accounting other than
generally accepted accounting principles.
A compilation is limited to presenting in the form of financial statements and supplementary schedules information
that is the representation of management. We have not audited or reviewed the accompanying financial
statements and supplementary schedule and, accordingly, do not express an opinion or any other form of
assurance on them.
Management has elected to omit substantially all of the disclosures ordinarily included in financial statements
prepared on the income tax basis of accounting. If the omitted disclosures were included in the financial
statements, they might influence the user's conclusions about the organization's assets, liabilities, fund balance,
revenues, and expenses. Accordingly, these financial statements are not designed for those who are not informed
about such matters
4 ~~~#rc!-
20 September 2002
Fort Collier Civil War Center, Inc.
Assets, Liabilities and Fund Balance - Income Tax Basis
As of September 19,2002
ASSETS
Current Assets
Checking/Savings
Cash. checking
Total Checking/Savings
Total Current Assets
Fixed Assets
Property. Ft Collier
Total Fixed Assets
TOTAL ASSETS
LIABILITIES & EQUITY
Liabilities
Current Liabilities
Other Current Liabilities
N/P - Omn!, LLC
Deposit - rent
Total Other Current Liabilities
Total Current Liabilities
Total Liabilities
Equity
Fund Balance
Net Income
Total Equity
TOTAL LIABILITIES & EQUITY
See accountants' report
Sep 19, '02
5,527,83
5,527,83
5,527.83
501,697.00
501,697,00
507,224.83
29,000,00
900.00
29,900,00
29,900.00
29,900.00
473,922.46
3,402.37
477,324.83
507,224.83
See accountants' report
Fort Collier Civil War Center, Inc.
Revenues and Expenses - Income Tax Basis
April 1 through September 19, 2002
Income
Contributions
In Cash
Total Contributions
Event fees
Gift sales
Rents received
Total Income
Cost of Goods Sold
Souvenir cost
Total COGS
Gross Profit
Expense
Advertising
Dues & subscriptions
Fees
Insurance
Liability
Property
Tota/lnsurance
Interest expense
Office supplies
Postage & shipping
Printing
Professional fees
Repairs and maintenance
Supplies
Taxes & licenses
Utilities
Tota/ Expense
Net Income
Apr 1 - Sep 19, '02
6,200,00
6,200.00
630.00
198.50
4,500,00
11,528,50
339.32
339.32
11,189,18
201.00
29.49
475.00
389.00
634.00
1,023,00
845,85
19.84
639.19
555,37
500,00
1,262,69
1,402.24
809.05
24.09
7,786,81
3,402.37
U>
..
..
~
=
a
..
~
Cil
'0
"
~
z
~
S"
"
"
3
..
....
S. c.....CI):a~.."""ooS"
; $=.a-3a;-~:;;-
M ~:~~:5ii>>~i
"i "'QIIC'D;!UlCC'iCtJ-
i ::;UlDlO'Ra-5=
~ ~ a& rn""=-"..
~ - 'J-
= i;, -6':;:
'" a:~ ~ m
.. '"
"
!l
"
..
In
..
..
..
..
co
'" -
-m CD"":"'Ol.llo.eD Q)
o t.JcO.....OA.w.....,f.lo.
CD .a.COh,).....OOlOlOc.n
. oO~COOJ;..=-i>>m
c.n fD"'t.JOONtO.a.tn
;..
...
...
;"
..
'"
... ...
m 0001000000
o 0,00000000
c 0000000000
....
-
..
'"
'"
~ ~
o 0000000010 0
ht gg~gggggg g
I
I
I
~ I~
... -
OO,f.lo.OOJlo..OOO 0
gg~gg~g~g 8
-
-...
..
o
~
-
:., <0
<0 <0 -
o OOtOOO';"Ooo 0
~ ggfsgg~ggg g
c;,
m a
.. g:
ci i ~ :?~"i ""D
er ~cs;mm~~ i3
5"o:'~ poaal~
III i == C") In!.
" 3;':<" c:o
~ i'"
~ ~
-s:
o
:0
..
I
I
I"''''
"''''
..... :P-!D
-B g g
'"
o
..
,
I
I
I!"!"
00
0..
o
o
..
,
I
I
10..
10'0
00
...
b
'"
...
:..
..
. 00
: gg
'=' 000000000 !='
o 000000000 0
o 0000000010 0
'"
0,,"0
8$8
'"
o
00-
88g
00
00.
00
000
000
000
...
~C)O
6b"o
000
00
00
00
... '"
... 0
"'0-
6co
000
a g ~
!. ~=- i:
(") c: 0 ~
o :i C; n
fh ~g ~
"e. ..
o ..
=-~
;;:
I
I
I I
~ I~I~
I
I
~ I ~ ~
I
I
i
,
,
:; I:;
o ,0
~ 19 g
o i 0 0
I
I
i
I
,
! I ~
o 10
-~ [Co) (.0)
~ I~ ~
~~~
:0 " ..
-..:0
....-
r;;-C;O
" .. ..
.. III
"
..
e.
:;1~g6 0
o 000 :5
o 000 0
g ggg g
o
o
o
,
~16g~
o 000
;;
...
.... <1 0
i 5"a~
n &,6:
g fII s.
~ :r 5'
CT i:
5-
o
:0
III
,
i
I:;
'0
o
o
o
'"
;.,
g
~ g
o
o
o
o
'"
is
i>
Ie.
.3
5'
i
a
"
..
000
000
000
o
, 8
!I~$~ ~
o
o
o
o
o
~I:~'o~ 00
o 000 0
o 000 0
n
..
<
~~
..
a~
\.!!!. ~
I ill
o
is
i ~
=
i'iii ::I
< g.
~ Ci1
g~
-a
III
-E:I' -
'" '"
!XI ~!X'P
~I ggg
I
1m ~
< ..
) g &>
I'g a
. ."
i
<}
it
m
<
CD
;a.
..
,
!"T1
;c
.:0
, e.
:OJ
liE
I"
,'"
i
::0
..
: 00 i ~I~ 0 ;a.
1> ,. . J> !8 !!!.
i 00 I
... ,00 '"
- ~ '" 0 0 I~ o 0
.. 000....,00000 000 0 0 ~ P? P 0
:.. Co ggg~ggg88 0 ggg 0 0 o 000 0
- '" '" 0 0 o 000 0
'" ....
'" ~ -~ S
"''''
'" ... ...'" -I'" '" ~
be 8
.. :., CI)'".t..~U1U'1CD CI) -0 00 ... '" '" '" 0.. ~t.JI...... CD ;.,
.. .. f\Joomothw-.,.. '" "''''0 '" '" '" N OU)(A) 0
.. '" J:a,.(gI\,)I\,)OUlfDCOUl '" ",co- '" '" '" CXI 0 OD 0 0
.... '!1 oo~mow:""a,to '" o~o a; '" '" 0, 0 i:n 6 0
... fDUI...wo....,m.to.01 0 0<00 N '" o 000 '"
en
n
::r
(I)
a-
t:
(I)
I
;0
(I)
<
(I)
::I
> t: "11
~g:~
.....ino
:;:><2-
., ~ -.
o (I) CD
C ::I ...
~Ul9.
00(1)
lI> UI
-aC"~
~ '< ...
cr>O
lI> n CD
~~~
"'~-:.
g ::I
I\) I !'
::I
n
o
3
(I)
-l
III
><
OJ
III
UI
iii'
ATTACHMENT 8
Member
Virginia Society of
Certified Public Accountants
Lewis M. Costello, C.P.A., P.C.
P.O. Box 2527
Winchester, Virginia
22604
Telephone (540) 722-5288
Fax (540) 722-3564
Member
American Institute of
Certified Public Accountants
To the Board of Directors
Fort Collier Civil War Center, Inc.
Winchester, VA
We have compiled the accompanying statement of assets, liabilities, and fund balance - income tax basis of Fort
Collier Civil War Center, Inc. (a nonprofit organization) as of 31 March 2002, and the related statement of
revenues and expenses - income tax basis for the period then ended, and the accompanying supplementary
information - income tax basis contained in Schedule I, which is presented only for supplementary analysis
purposes, in accordance with Statements on Standards for Accounting and Review Services issued by the
American Institute of Certified Public Accountants. The financial statements and supplementary schedule have
been prepared on the income tax basis of accounting, which is a comprehensive basis of accounting other than
generally accepted accounting principles.
A compilation is limited to presenting in the form of financial statements and supplementary schedules information
that is the representation of management. We have not audited or reviewed the accompanying financial
statements and supplementary schedule and, accordingly, do not express an opinion or any other form of
assurance on them.
Management has elected to omit substantially all of the disclosures ordinarily included in financial statements
prepared on the income tax basis of accounting. If the omitted disclosures were included in the financial
statements, they might influence the user's conclusions about the organization's assets, liabilities, fund balance,
revenues, and expenses. Accordingly, these financial statements are not designed for those who are not informed
about such matters
4-~~d/#rt!-
20 September 2002
Fort Collier Civil War Center, Inc.
Assets, Liabilities and Fund Balance - Income Tax Basis
As of March 31, 2002
ASSETS
Current Assets
Checking/Savings
Cash - checking
Total Checking/Savings
Total Current Assets
Fixed Assets
Property - Ft Collier
Total Fixed Assets
TOTAL ASSETS
LIABILITIES & EQUITY
Liabilities
Current Liabilities
Other Current Liabilities
Deferred real estate taxes
NIP - Omnl, LLC
Total Other Current Liabilities
Total Current liabilities
Total Liabilities
Equity
Net Income
Total Equity
TOTAL LIABILITIES & EQUITY
See accountants' report
Mar 31, '02
1,962.46
1 ,962.46
1,962.46
501,697.00
501,697.00
503,659.46
737.00
29,000.00
29,737.00
29,737.00
29,737.00
473,922.46
473,922.46
503,659.46
See accountants' report
Fort Collier Civil War Center, Inc.
Revenues and Expenses - Income Tax Basis
April 2001 through March 2002
Income
Contributions
In Cash
In Kind
Grants
Total Contributions
Investment income
Dividends
Sales of securities
Cost of securities sold
Sales price
Total Sales of securities
Total Investment income
Total Income
Gross Profit
Expense
Postage & shipping
Printing
Repairs and maIntenance
Taxes & licenses
Total Expense
Net Income
Apr '01 - Mar '02
114,621.42
193,494.70
166,000.00
474,116.12
1,132.36
-68,494.70
67,886.01
-608.69
523.67
474,639.79
474,639.79
18.11
454.58
219.64
25.00
717.33
473,922.46
Fort Collier Civil War Center, Inc.
Schedule I-Revenues/Expenses by Activity-Income Tax Basis
April 2001 through March 2002
Administrative Fundraising Investments TOTAL
Income
Contributions
In Cash 0.00 114,621.42 0.00 114,621.42
In Kind 0.00 193,494.70 0.00 193,494.70
Grants 0.00 166,000.00 0.00 166,000.00
Total Contributions 0.00 474,116.12 0.00 474,116.12
Investment income
Dividends 0.00 0.00 1,132.36 1,132.36
Sales of securities
Cost of securities sold 0.00 0.00 -68,494.70 -68,494.70
Sales price 0.00 0.00 67,886.01 67,886.01
Total Sales of securities 0.00 0.00 -608.69 -608.69
Totallnvestrnent income 0.00 0.00 523.67 523.67
Total Income 0.00 474,116,12 523.67 474,639.79
Gross Profit 0.00 474,116.12 523.67 474,639.79
Expense
Postage & shipping 18.11 0.00 0.00 18.11
Printing 454.58 0.00 0.00 454.58
Repairs and maintenance 219.64 0.00 0.00 219.64
Taxes & licenses 25.00 0.00 0.00 25.00
Total Expense 717.33 0.00 0.00 717.33
Net Income -717.33 474,116.12 523.67 473,922.46
See accountants' report