1.He is gone. 2.Are you finished? (is it past or not?)
1.She is bored 2.She is tired (i know that is adjective but it's past ??)
As I see it, all these past participles ("gone", "finished", "bored", "tired") are being used adjectivally to describe a present state. With "gone" and "finished", there is a lingering sense that the present state has been caused by a past action (that of going and finishing). "bored" and "tired" seem purely "in the present".

In my usage, "He has gone" (usually contracted to "He's gone") is much more common than "He is gone". "Have you finished?" is rather more common that "Are you finished?". "She is/She's bored/tired" are standard.
Along Mr. W's comments, allow me to touch on the other characteristic of past particples.

Bored, exhausted, humiliated, perplexed, amused, saddened, and many more like them are taught as " participle adjectives" in many regions, including regions of US. These usages, however, are passive in nature which is disapporved by those with traditional grammar rules. I personally hold the views that these past participles (while being used as adjectives) do bear passive elements in construction.

Example: I was completed exhausted from the clean up after the flood. Exhausted - is used adjectively.

But the "clean up" was the agent that made me exhausted. Therefore, I hold my view on this construction passive while agreeing to it's adjectival property.