Form 990 for tax year 2024
Filed by VICTIMS OF COMMUNISM MEMORIAL FOUNDATION INC.
Totals
- Total revenue
- $5,260,712
- Total expenses
- $7,223,173
- Contributions and grants received
- $5,246,383
- Grants paid
- $1,256,506
- Program service revenue
- $0
- Investment income
- $14,329
- Other revenue
- $0
- Total assets, end of year
- $12,089,405
- Total liabilities, end of year
- $6,526,582
- Net assets or fund balances, end of year
- $5,562,823
- Program services expenses (Part IX)
- $5,937,192
- Management and general expenses
- $769,470
- Fundraising expenses
- $516,511
- Program service expenses (Part III)
- $5,937,192
Program services were 82.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1f · All other contributions, gifts and grants
$5,246,383
-
3 · Investment income
total $13,717 · excluded $13,717
-
7a · Gross sales of assets other than inventory
securities $612
-
7b · Less cost or other basis and sales expenses
securities $0
-
7c · Gain or loss
securities $612
-
7d · Net gain or loss
total $612 · excluded $612
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $1,235,698 · program services $1,235,698
-
3 · Grants to foreign organizations and individuals
total $20,808 · program services $20,808
-
5 · Compensation of officers, directors and key employees
total $983,311 · program services $763,495 · management and general $120,275 · fundraising $99,541
-
7 · Other salaries and wages
total $1,527,465 · program services $1,188,007 · management and general $184,339 · fundraising $155,119
-
8 · Pension plan contributions
total $43,124 · program services $33,526 · management and general $5,276 · fundraising $4,322
-
9 · Other employee benefits
total $265,448 · program services $203,633 · management and general $35,488 · fundraising $26,327
-
10 · Payroll taxes
total $192,875 · program services $150,151 · management and general $23,485 · fundraising $19,239
-
11b · Fees: legal
total $113,416 · program services $5,351 · management and general $108,065
-
11c · Fees: accounting
total $121,979 · management and general $121,979
-
11g · Fees: other
total $833,412 · program services $706,437 · management and general $10,520 · fundraising $116,455
-
12 · Advertising and promotion
total $1,500 · program services $1,500
-
13 · Office expenses
total $168,261 · program services $128,394 · management and general $15,243 · fundraising $24,624
-
14 · Information technology
total $79,152 · program services $64,856 · management and general $7,992 · fundraising $6,304
-
16 · Occupancy
total $687,164 · program services $660,436 · management and general $15,562 · fundraising $11,166
-
17 · Travel
total $182,124 · program services $155,334 · management and general $10,655 · fundraising $16,135
-
20 · Interest
total $63,034 · management and general $63,034
-
22 · Depreciation, depletion and amortization
total $406,986 · program services $392,851 · management and general $14,029 · fundraising $106
-
23 · Insurance
total $20,470 · program services $15,841 · management and general $2,695 · fundraising $1,934
-
24a · Other expenses: OTHER DIRECT COSTS
total $101,508 · program services $95,410 · management and general $6,098
-
24b · Other expenses: PRINTING & REPRODUCTION
total $56,027 · program services $37,655 · management and general $604 · fundraising $17,768
-
24c · Other expenses: DUES AND SUBSCRIPTION
total $51,278 · program services $33,695 · management and general $10,874 · fundraising $6,709
-
24d · Other expenses: TAXES
total $25,500 · program services $19,733 · management and general $3,358 · fundraising $2,409
-
24e · All other expenses
total $42,633 · program services $24,381 · management and general $9,899 · fundraising $8,353
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $550,133 · end of year $339,916
-
2 · Savings and temporary cash investments
beginning of year $532,370 · end of year $126,553
-
3 · Pledges and grants receivable
beginning of year $1,994,582 · end of year $525,368
-
4 · Accounts receivable
end of year $571,285
-
9 · Prepaid expenses and deferred charges
beginning of year $24,499
-
10a · Land, buildings and equipment: cost or other basis
$8,415,324
-
10b · Land, buildings and equipment: accumulated depreciation
$1,714,445
-
10c · Land, buildings and equipment, net
beginning of year $7,107,863 · end of year $6,700,879
-
15 · Other assets
beginning of year $4,336,935 · end of year $3,825,404
-
17 · Accounts payable and accrued expenses
beginning of year $365,820 · end of year $425,499
-
25 · Other liabilities
beginning of year $6,728,759 · end of year $6,101,083
-
27 · Net assets without donor restrictions
beginning of year $6,434,901 · end of year $4,327,815
-
28 · Net assets with donor restrictions
beginning of year $1,016,902 · end of year $1,235,008
Mission and programs · 2024
Mission
TO EDUCATE FUTURE GENERATIONS ABOUT THE IDEOLOGY, HISTORY, AND LEGACY OF COMMUNISM AND TO ADVOCATE FOR THE FREEDOM OF THOSE STILL HELD CAPTIVE BY COMMUNIST REGIMES.
Activities or mission (Part I)
EDUCATE AMERICANS ABOUT THE MORE THAN 100 MILLION VICTIMS OF COMMUNISM.
-
HUMAN RIGHTS - VOC ACTIVELY EDUCATES THE PUBLIC ABOUT HUMAN RIGHTS ABUSES IN CHINA, CUBA, VENEZUELA, VIETNAM, NORTH KOREA, NICARAGUA, AND ELSEWHERE WHERE COMMUNISM AND SOCIALISM HAVE LED TO WIDESPREAD OPPRESSION. THROUGH IN-DEPTH RESEARCH, PARTNERSHIPS, ART EXHIBITS, AND PUBLIC CAMPAIGNS, VOC SHEDS LIGHT ON THE HUMAN RIGHTS VIOLATIONS CARRIED OUT BY THESE REGIMES AND GIVES A VOICE TO CIVIL SOCIETY AND PRO-DEMOCRACY GROUPS AND ACTIVISTS THAT SEEK JUSTICE AND FREEDOM. OUR CHINA STUDIES PROGRAM HAS BEEN RESEARCHING AND UNCOVERING NEW EVIDENCE OF CHINA'S USE OF UYGHUR FORCED LABOR IN XINJIANG, GENERATING VAST GLOBAL MEDIA COVERAGE AND SWIFT ACTION FROM INTERNATIONAL POLICY AND ADVOCACY COMMUNITIES. VOC'S LATIN AMERICA STUDIES PROGRAM HAS BEEN DOCUMENTING VICTIMS TORTURED BY THE COMMUNIST AND SOCIALIST REGIMES IN CUBA AND VENEZUELA. IN CUBA, VOC'S WORK HAS BEEN BRINGING CRITICAL ATTENTION TO THE CUBAN REGIME'S HUMAN TRAFFICKING AND FORCED LABOR SCHEMES THAT EXPLOIT THE CUBAN PEOPLE. FURTHER, VOC'S CAPTIVE NATIONS COALITION PROVIDES A POWERFUL PLATFORM FOR TODAY'S DISSIDENTS BY PARTNERING WITH LIKE-MINDED ADVOCATES AND ORGANIZATIONS TO CONVENE PUBLIC RALLIES, FOSTER DIALOGUE, BRIEF POLICYMAKERS, AND BESTOW VOC'S HUMAN RIGHTS AWARDS (TRUMAN-REAGAN MEDAL OF FREEDOM, DISSIDENT HUMAN RIGHTS AWARD).
Expenses $3,220,011 · Grants $1,256,506
-
RESEARCH- VOC MAINTAINS A DEEP BENCH OF AFFILIATED SCHOLARS WHO PRODUCE LEADING RESEARCH ON THE HISTORY OF COMMUNISM AND ITS CONTINUING CRIMES AND THREATS TODAY. VOC'S RESEARCH PROGRAMS ON CHINA AND LATIN AMERICA SUPPORT ORIGINAL ACADEMIC RESEARCH AND PUBLIC AND PRIVATE EVENTS ON HISTORICAL AND CONTEMPORARY QUESTIONS IN THE AREAS OF HUMAN RIGHTS, POLITICAL DEVELOPMENT, TRADE AND ECONOMICS, FOREIGN POLICY, AND SECURITY STUDIES. FOR EXAMPLE, VOC'S ANNUAL CHINA FORUM BRINGS TOGETHER EXPERTS, SCHOLARS, AND THE POLICY COMMUNITY TO DISCUSS KEY ISSUES IN U.S.-CHINA RELATIONS. THE WORK OF VOC'S CHINA STUDIES PROGRAM CONTINUES TO GENERATE CRITICAL INSIGHTS INTO UYGHUR FORCED LABOR IN GLOBAL SUPPLY CHAINS THAT CONTINUE TO INFORM INTERNATIONAL POLICY AND MAJOR MEDIA COVERAGE ON THIS ISSUE. OUR RESEARCH PLAYED A KEY ROLE IN TWO MAJOR WESTERN CORPORATIONS LEAVING XINJIANG LAST YEAR FOLLOWING REPORTS BY VOC LINKING THESE COMPANIES TO COMPLICITY IN FORCED LABOR PRACTICES AND HUMAN RIGHTS ABUSES IN XINJIANG. VOC'S LATIN AMERICA PROGRAM HAS BEEN PUBLISHING IN-DEPTH RESEARCH ON LABOR RIGHTS IN VENEZUELA AND THE SYSTEMATIC USE OF TORTURE AND USE OF FORCE BY COMMUNIST AND SOCIALIST REGIMES IN THE REGION. OUR TEAM ALSO SPONSORS EVENTS AND BRIEFINGS TO PRESENT OUR RESEARCH FINDINGS TO INTERNATIONAL HUMAN RIGHTS ORGANIZATIONS AND GOVERNMENT AGENCIES, AND WE SUPPORT THE PARTICIPATION OF CIVIL SOCIETY GROUPS AND PRO-DEMOCRACY GROUPS IN THESE DISCUSSIONS.
Expenses $629,996
-
VICTIMS OF COMMUNISM MUSEUM - THE VOC MUSEUM IS THE WORLD'S FIRST MUSEUM DEDICATED TO MEMORIALIZING THE MORE THAN 100 MILLION PEOPLE KILLED BY COMMUNISM AROUND THE WORLD AND HONORING THOSE INDIVIDUALS STRIVING FOR FREEDOM FROM TOTALITARIAN REGIMES. OPENED IN 2022, THE MUSEUM IS LOCATED TWO BLOCKS FROM THE WHITE HOUSE IN WASHINGTON, D.C. THE VOC MUSEUM FEATURES THREE PERMANENT GALLERIES, TEMPORARY EXHIBITS, INTERACTIVE NARRATIVES, ARTWORK, AND FILMS DESIGNED TO REACH AUDIENCES FROM MIDDLE SCHOOL TO ADULTS. EXHIBITS, GUEST LECTURES, AND BOOK READINGS TELL THE DEVASTATING HISTORY OF COMMUNIST IDEOLOGY AND PRACTICE, BRINGING WITNESS STORIES TO LIFE AND MAKING THE MUSEUM A VALUABLE RESOURCE FOR STUDENTS AND VISITORS OF ALL AGES. TEMPORARY EXHIBITS HAVE INCLUDED "OPERATION PEDRO PAN," "HOLODOMOR THEN, GENOCIDE NOW, JUSTICE WHEN," "VIETNAM: THE TRUTH," "TIANANMEN 1989," "CUBAN COMMUNIST PRISON," "VACLAV HAVEL: FROM DISSIDENT TO PRESIDENT," "FROM THE SOVIET RED FLAG TO THE LITHUANIAN TRICOLOR, AND "VENEZUELA: THE DEADLY TOLL OF SOCIALISM." SINCE ITS OPENING, THE MUSEUM HAS EDUCATED THOUSANDS OF VISITORS AND HOSTS STUDENT GROUPS, DIPLOMATS, AND SPECIAL EVENTS WEEKLY.
Expenses $1,407,288
-
EDUCATION- VOC'S EDUCATIONAL INITIATIVES TEACH ALL GENERATIONS ABOUT THE BRUTAL IDEOLOGY, HISTORY, AND LEGACY OF COMMUNISM. VOC HAS DEVELOPED FIVE CURRICULA FOR STUDENTS FROM 4TH GRADE THROUGH COLLEGE. OUR CURRICULUM FOR YOUNGER STUDENTS INTRODUCES THEM TO THE VALUES OF LIBERTY AND DANGERS OF COMMUNISM. RESOURCES FOR OLDER STUDENTS INCLUDE VOC'S 4TH EDITION TEXTBOOK AND A VOLUME OF SPEECHES FROM WINSTON CHURCHILL, RONALD REAGAN, MARTIN LUTHER KING, JR. AND OTHERS WITH EXPLANATORY ESSAYS TO SHOW STUDENTS HOW THOUGHT-LEADERS CHALLENGED COMMUNISM BOTH PHILOSOPHICALLY AND POLITICALLY. VOC ALSO HOSTS IN-PERSON AND ONLINE PROFESSIONAL DEVELOPMENT WORKSHOPS NATIONWIDE TO TRAIN TEACHERS IN THE MOST EFFECTIVE WAYS TO UTILIZE OUR CURRICULAR RESOURCES IN THEIR CLASSROOMS. OUR TEACHER TRAINING PROGRAM INCORPORATES LECTURES BY SCHOLARLY EXPERTS AND TESTIMONIALS BY WITNESSES OF COMMUNISM, OFFERING EDUCATORS THE OPPORTUNITY TO LEARN DIRECTLY FROM THOSE WHO HAVE SUFFERED UNDER COMMUNISM. WE PARTNER WITH VARIOUS ORGANIZATIONS AND A RANGE OF PUBLIC, PRIVATE, AND CHARTER SCHOOLS TO PROVIDE TEACHERS AND STUDENTS WITH IN-PERSON AND WEB-BASED COURSES, CLASSES, AND SEMINARS. VOC HAS OVER 13,200 TEACHER ALUMNI IN 41 STATES WHO HAVE COLLECTIVELY REACHED MORE THAN 1.32 MILLION STUDENTS IN CLASSROOMS ACROSS THE COUNTRY SINCE 2013. AS PART OF VOC'S EDUCATIONAL INITIATIVES, VOC'S AWARD-WINNING MINI-DOCUMENTARY SERIES WITNESS PROJECT TELLS THE CAUTIONARY AND INSPIRING STORIES OF MEN AND WOMEN WHO HAVE WITNESSED COMMUNISM FIRSTHAND, GIVING A HUMAN FACE TO THE STAGGERING NUMBER OF VICTIMS. VOC'S WITNESS PROJECT VIDEOS HAVE RECEIVED OVER 12 MILLION VIEWS ON YOUTUBE AND ARE USED IN CLASSROOMS AROUND THE COUNTRY. VOC'S MESSAGE IN THE CLASSROOM ENSURES THAT THE MORE THAN 100 MILLION PEOPLE MURDERED BY COMMUNIST REGIMES ARE NOT FORGOTTEN, THAT PRESENT-DAY ATROCITIES BEING COMMITTED BY COMMUNIST GOVERNMENTS ARE EXPOSED, AND THAT HISTORY IS NOT REPEATED.
Expenses $384,696
-
MEMORIAL - IN 1993, THE U.S. CONGRESS PASSED LEGISLATION THAT WAS SIGNED INTO LAW BY PRESIDENT BILL CLINTON THAT BOTH FOUNDED THE VICTIMS OF COMMUNISM MEMORIAL FOUNDATION AND AUTHORIZED THE DESIGN AND CONSTRUCTION OF THE VICTIMS OF COMMUNISM MEMORIAL IN WASHINGTON, D.C. THE STATUE IS LOCATED AT THE INTERSECTION OF MASSACHUSETTS AVENUE, NEW JERSEY AVENUE, AND G STREET, NW, TWO BLOCKS FROM UNION STATION AND WITHIN VIEW OF THE U.S. CAPITOL. THE MEMORIAL'S FRONT PEDESTAL READS, "TO THE MORE THAN ONE HUNDRED MILLION VICTIMS OF COMMUNISM AND TO THOSE WHO LOVE LIBERTY." ITS BACK PEDESTAL READS, "TO THE FREEDOM AND INDEPENDENCE OF ALL CAPTIVE NATIONS AND PEOPLES." VOC HOSTS COMMEMORATIVE EVENTS AT THE MEMORIAL, SUCH AS THE ANNUAL ROLL CALL OF NATIONS AND TIANANMEN SQUARE REMEMBRANCE VIGIL.
Expenses $23,587
-
EXTERNAL EVENTS
Expenses $45,683
-
CITIZEN ENGAGEMENT
Expenses $225,931
As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Elizabeth Spalding PhDELIZABETH SPALDING PHD
CHAIRMAN
- Total calculated
- $0
- Hours/week
- 1
-
Randal TeagueRANDAL TEAGUE
VICE-CHAIRMAN
- Total calculated
- $0
- Hours/week
- 1
-
Hon James Burnley IVHON JAMES BURNLEY IV
TREASURER
- Total calculated
- $0
- Hours/week
- 1
-
Ingrid Gregg PhDINGRID GREGG PHD
SECRETARY
- Total calculated
- $0
- Hours/week
- 1
-
Edwin J Feulner PhDEDWIN J FEULNER PHD
CHAIRMAN EMERTIUS
- Total calculated
- $0
- Hours/week
- 1
-
Lee Edwards PhDLEE EDWARDS PHD
FOUNDING CHAIRMAN- PASSED AWAY IN DEC 2024
- Total calculated
- $0
- Hours/week
- 1
-
Amb Aldona Wos MDAMB ALDONA WOS MD
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Hon Paula Dobriansky PhDHON PAULA DOBRIANSKY PHD
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Edith LauerEDITH LAUER
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Hon Tidal W McCoyHON TIDAL W MCCOY
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Amb Carlos TrujilloAMB CARLOS TRUJILLO
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
W Bruce WeinrodW BRUCE WEINROD
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Ambassador Andrew BrembergAMBASSADOR ANDREW BREMBERG
PRESIDENT EMERITUS
- Total calculated
- $88,306
- From this org
- $54,553
- From related orgs
- $0
- Other
- $33,753
- Hours/week
- 50
-
Ken PopeKEN POPE
SENIOR FELLOW
- Total calculated
- $159,297
- From this org
- $151,955
- From related orgs
- $0
- Other
- $7,342
- Hours/week
- 50
Schedule J breakdown matched by us
- Base
- $151,955
- Bonus
- $0
- Other
- $0
- Deferred
- $6,510
- Nontaxable benefits
- $832
- Filer's total
- $159,297
-
Ilona TelekiILONA TELEKI
CHIEF FINANCIAL OFFICER
- Total calculated
- $267,342
- From this org
- $228,216
- From related orgs
- $0
- Other
- $39,126
- Hours/week
- 50
Schedule J breakdown matched by us
- Base
- $228,216
- Bonus
- $0
- Other
- $0
- Deferred
- $6,900
- Nontaxable benefits
- $32,226
- Filer's total
- $267,342
-
Brittany Balmer ReillyBRITTANY BALMER REILLY
CHIEF OPERATING OFFICER
- Total calculated
- $238,492
- From this org
- $198,660
- From related orgs
- $0
- Other
- $39,832
- Hours/week
- 50
Schedule J breakdown matched by us
- Base
- $198,660
- Bonus
- $0
- Other
- $0
- Deferred
- $8,000
- Nontaxable benefits
- $31,832
- Filer's total
- $238,492
-
Eric PattersonERIC PATTERSON
PRESIDENT & CEO
- Total calculated
- $229,876
- From this org
- $206,002
- From related orgs
- $0
- Other
- $23,874
- Hours/week
- 50
Schedule J breakdown matched by us
- Base
- $206,002
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $23,874
- Filer's total
- $229,876
-
Michal HarmataMICHAL HARMATA
DIRECTOR OF COMMUNICATION
- Total calculated
- $123,094
- From this org
- $111,764
- From related orgs
- $0
- Other
- $11,330
- Hours/week
- 50
-
Dr Adrian ZenzDR ADRIAN ZENZ
DIRECTOR OF CHINA STUDIES
- Total calculated
- $200,646
- From this org
- $161,902
- From related orgs
- $0
- Other
- $38,744
- Hours/week
- 50
Schedule J breakdown matched by us
- Base
- $161,902
- Bonus
- $0
- Other
- $0
- Deferred
- $6,518
- Nontaxable benefits
- $32,226
- Filer's total
- $200,646
-
Yuri Perez VazquezYURI PEREZ VAZQUEZ
DIRECTOR OF LATIN AMERICAN
- Total calculated
- $145,283
- From this org
- $119,700
- From related orgs
- $0
- Other
- $25,583
- Hours/week
- 50
-
Ashlee DavisASHLEE DAVIS
DIRECTOR OF DEVELOPMENT
- Total calculated
- $145,095
- From this org
- $108,502
- From related orgs
- $0
- Other
- $36,593
- Hours/week
- 50
-
Karina LipsmanKARINA LIPSMAN
DIRECTOR OF GOVERNMENT RELATIONS
- Total calculated
- $124,088
- From this org
- $110,000
- From related orgs
- $0
- Other
- $14,088
- Hours/week
- 50
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 3 · Compensation committee
- 3 · Written employment contract
- 3 · Approval by the board or compensation committee
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
-
$274,988
SUPPORT FOR HUMAN RIGHTS PROGRAM
-
$231,701
SUPPORT FOR HUMAN RIGHTS PROGRAM
-
$183,958
SUPPORT FOR HUMAN RIGHTS PROGRAM
-
$153,613
SUPPORT FOR HUMAN RIGHTS PROGRAM
-
$125,652
SUPPORT FOR HUMAN RIGHTS PROGRAM
-
$110,000
SUPPORT FOR HUMAN RIGHTS PROGRAM
-
$77,403
SUPPORT FOR HUMAN RIGHTS PROGRAM
-
SUPPORT FOR HUMAN RIGHTS PROGRAM
-
SUPPORT FOR HUMAN RIGHTS PROGRAM
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 14 November 2025
- IRS schema version
- 2024v5.2
- Source object
- 202543189349313309
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