Army Ground Forces Association

“The Association receives funds from the public as donations. As part of the Philanthropic Agreement with the National Park Service, all funds received at Fort Hancock (Gateway National Recreation Area) are expended in direct support of operations at Fort Hancock to include liability insurance and direct operational costs. In 2025, the Association received $2,924 in direct donations at Fort Hancock with an additional $393 carried over from 2024 for a total of $2,418. All donations collected at Fort Hancock are expended upon direct costs for operations at Fort Hancock (insurance, security monitoring, materials for restoration of fortifications at Fort Hancock). Donations received at events unconnected to Fort Hancock and the National Park Service totaled $1,732.”

“Cost share 50% with National Park Service for Security Monitoring contract ($300); Liability and Directors and Officer's Insurance ($3,023); purchase of historic insignia for the 245th Coast Artillery Regiment which was the primary organization at Fort Hancock in 1943 ($600); purchase of a 1943 manufactured demilitarized M1 Garand Rifle ($450). This value represents all expenses for the organization and is appropriately spread between lines 28, 29 and 30 on Form 990-EZ, Part III.”

“Net change in association property value by removing the value of non-historic items over five years old that have no resale value remaining due to degradation through use or age. Majority of items are reproduction "loaner closet" uniforms that are old, stained, damaged or otherwise of no significant cash value.”

“This value represents the cash on hand at the end of the year. Unlike 2024, there is no carry-over of funds donated at Fort Hancock during operations in support of the National Park Service. Those funds were used to support direct costs of Fort Hancock NPS support operations (insurance and security monitoring at Battery Gunnison/New Battery Peck).”

“Value of association owned historic and non-historic property at the end of the year. Major items of valuable historic property includes (and is not limited to) three M1910A1 Azimuth Instruments (value approximately $3,000 each); two M1904 3-inch telescopic sights (value approximately $600 each); forty-four EE-91 harbor defense telephones (value approximately $200 each); various telephone components such as handsets and head & chest sets valued at about $2,000; three telephone switch boards, fire control timing systems (value approximately $3,000); period electrical tools such as two Sawzall, three drills, one circular saw, two bench grinders (value approximately $2,000); seven vintage 1920s-40s electrical heaters (value approximately $1,500); six demilitarized M1903 Springfield Rifles dated between 1917 to 1942 (value approximately $500 each) and one 1943 manufactured demilitarized M1 Garand (value $500). These are the highlights of our valued property inventory. Reduction from previous year resulted from revaluation of property and removal of non-historic property values older than five years.”

“The Association's primary purpose is historic restoration, preservation and interpretation of US Army harbor defense fortifications, equipment and operations in the 1930 to 1945 time period. The majority of the Association's work is performed at Fort Hancock (Sandy Hook Unit, Gateway National Recreation Area, National Park Service) under the authority of a philanthropic agreement with the NPS. Other aspects of Army operations such as communications, medical support and logistics services are also addressed in interpretive presentations. The expenditures reflected in lines 28 include purchase of historic property, public event entertainment services, 50% cost security monitoring; 50% of 89% of the cost of liability insurance. Expenditures for line 29 are 50% cost security monitoring; 50% of 89% of the cost of liability insurance. This year there were no supplies and materials purchases supporting work periods. Expenditures for Line 30 are 11% of insurance to account for the 11% of activities that are outside of the Fort Hancock location and unrelated to the NPS. The philanthropic agreement with the NPS requires a specific level of liability insurance in order to conduct operations.”