2020-11-13T12:30:15-06:00 2019-12-31 061667465 PRAGER METIS CPAS 1360 BEVERLY ROAD SUITE 300 MCLEAN VA 22101 990 2019-01-01 521920858 VICTIMS OF COMMUNISM MEMORIAL FOUNDATION INC VICT 2026299500 300 NEW JERSEY AVENUE NW NO 90 WASHINGTON DC 20001 MARION SMITH EXECUTIVE DIRECTOR & CEO 2026299500 2020-11-03 1 MATTHEW FRANK P01277196 7038210702 2020-11-03 96.255.69.170 2020-11-03 13:08:22 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 056E0A7B8DDB993821D785215A218842C2B22625 2019 2021-01-29 14:40:06Z MARION SMITH 300 NEW JERSEY AVENUE NW NO 900 WASHINGTON DC 20001 10980146 0 X WWW.VICTIMSOFCOMMUNISM.ORG X 1994 VA EDUCATE AMERICANS ABOUT COMMUNISM AND MAINTAIN THE VICTIMS OF COMMUNISM MEMORIAL. 14 13 29 13 0 0 12932043 11953267 0 0 -1519 10996 7868 -984117 12938392 10980146 0 0 0 0 1525837 1999694 0 0 649972 2116304 3412901 3642141 5412595 9296251 5567551 10975675 16530970 261718 249028 10713957 16281942 X TO EDUCATE THIS GENERATION AND FUTURE GENERATIONS ABOUT THE IDEOLOGY, HISTORY, AND LEGACY OF COMMUNISM. 0 0 1223500 CITIZEN ENGAGEMENT - THESE PROGRAMS FOCUS ON WARNING THE PUBLIC BROADLY ABOUT THE IDEOLOGY, HISTORY, AND LEGACY OF COMMUNIST REGIMES THROUGH ADVERTISING, VIDEO CONTENT INCLUDING THE WITNESS PROJECT, AN ANNUAL POLL ON US ATTITUDES TOWARD COMMUNISM, SOCIALISM, AND COLLECTIVISM, MEDIA CAMPAIGNS, LOCAL COMMISSIONS, AND PUBLIC EVENTS AND EXHIBITIONS. 1142313 EDUCATION - THESE PROGRAMS INCLUDE THE PUBLICATION OF CURRICULUM RESOURCES FOR MIDDLE SCHOOL AND HIGH SCHOOL TEACHERS, CONDUCTING PROFESSIONAL DEVELOPMENT PROGRAMS FOR TEACHERS, SCHOLARSHIP ESSAY AND VIDEO CONTESTS FOR STUDENTS, ORGANIZING COLLEGE AND UNIVERSITY CAMPUS EVENTS, PROVIDING COLLEGE STUDENTS WITH EDUCATIONAL MATERIAL, AND HOSTING SYMPOSIA FOR SCHOLARS AND EXPERTS. 698481 ANNUAL COMMEMORATION EVENTS, CONFERENCE, AND GALA - THIS PROGRAM MARKS THE NATIONAL DAY FOR THE VICTIMS OF COMMUNISM EVERY NOVEMBER WITH SPECIAL COMMEMORATIVE EVENTS AROUND THE COUNTRY INCLUDING A CONFERENCE AND GALA DINNER IN WASHINGTON, DC. 484038 HUMAN RIGHTS PROGRAMS - THESE PROGRAMS SUPPORT THE EFFORTS OF DISSIDENTS AND DISSIDENT GROUPS TO EDUCATE AMERICANS ABOUT HUMAN RIGHTS ABUSES OCCURING UNDER COMMUNIST REGIMES OR BECAUSE OF COMMUNIST REGIMES, INCLUDING CHINA, CUBA, LAOS, NORTH KOREA, VENEZUELA, AND VIETNAM. 317994 OTHER PROGRAMS - THESE PROGRAMS INCLUDE MAINTAINING THE MEMORIAL STATUE, MUSEUM COLLECTIONS AND EXHIBITS, AND RESEARCH. 262042 GOVERNMENT RELATIONS - THIS PROGRAM ENGAGES STATE LEGISLATURES, CONGRESS, THE ADMINISTRATION, AND THE DIPLOMATIC COMMUNITY THROUGH OUR BIPARTISAN CONGRESSIONAL CAUCUS, BRIEFINGS, RALLIES, CONGRESSIONAL TESTIMONY, AND EDUCATIONAL PROGRAMMING. 1064074 4128368 1 1 0 0 0 0 0 1 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 98 0 1 29 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 13 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 VA NY AL AK AR CA CT CO FL GA IL KS KY MD MA MI MN MS NH NM NC ND OH OK OR PA RI SC TN UT WV WI X THE ORGANIZATION 2026299500 300 NEW JERSEY AVENUE NW NO 900 WASHINGTON DC 20001 LEE EDWARDS CHAIRMAN 4.00 X X 0 0 0 ALONDA Z WOS VICE CHAIRMAN 1.00 X X 0 0 0 JAMES BURNLEY IV TREASURER 1.00 X X 0 0 0 ELIZABETH SPALDING SECRETARY 1.00 X X 0 0 0 MARION SMITH TRUSTEE, EXECUTIVE DIRECTOR, & CEO 50.00 X X 269447 0 25524 PAULA J DOBRIANSKY TRUSTEE 1.00 X 0 0 0 EDWIN J FEULNER JR TRUSTEE 1.00 X 0 0 0 INGRID GREGG TRUSTEE 1.00 X 0 0 0 EDITH K LAUER TRUSTEE 1.00 X 0 0 0 THOMAS PETERFFY TRUSTEE 1.00 X 0 0 0 DONALD RITTER TRUSTEE 1.00 X 0 0 0 RANDAL C TEAGUE TRUSTEE 1.00 X 0 0 0 W BRUCE WEINROD TRUSTEE 1.00 X 0 0 0 DAVID TALBOT CHIEF OF STAFF 50.00 X 228668 0 14193 KRISTINA OLNEY DIRECTOR OF GOVT RELATIONS 50.00 X 127725 0 11768 CARLOS PONCE DIRECTOR OF LATIN AMERICA PROGRAMS 50.00 X 123867 0 0 MURRAY BESSETTE DIRECTOR OF ACADEMIC PROGRAMS 50.00 X 113887 0 8938 863594 0 60423 5 0 1 0 SPECIAL EVENTS AT UNION STATION PO BOX 6638 ARLINGTON VA 22206 SPECIAL EVENT PLANNING & EXECUTION 515975 CARR WORKPLACES PREFERRED OFFICE 300 NEW JERSEY AVE NW SUITE 900 WASHINGTON DC 20001 OFFICE RENT AND SERVICES 289087 K&L GATES 1601 K ST NW WASHINGTON DC 20006 LAW SERVICE 269183 OFFIT KURMAN PA PO BOX 69165 BALTIMORE MD 21264 LAW SERVICE 160968 MARK G ANDERSON CONSULTANTS INC 730 ELEVENTH ST NW 4TH FL WASHINGTON DC 20001 MUSEUM PROJECT MANAGEMENT 123082 5 11953267 4089155 11953267 10996 10996 RELEASED CAPITAL ASSETS MUSEUM 900099 -984117 -984117 -984117 10980146 0 0 -973121 X 289570 207944 35371 46255 1479714 1070584 172751 236379 31967 21172 5691 5104 69799 46229 12427 11143 128644 91708 14748 22188 83240 83240 777319 703360 32041 41918 43120 38265 3957 898 205995 48746 34330 122919 33496 17845 12043 3608 515535 388228 53754 73553 340063 212005 68255 59803 59563 59563 4039 4039 53926 53926 11555 8839 841 1875 EVENTS 776612 764633 9479 2500 PRINTING & REPRODUCTION 256502 250074 3947 2481 DUES AND SUBSCRIPTION 64793 47522 16654 617 RECORDING & VIDEO PROD. 53787 53787 133356 97864 16761 18731 5412595 4128368 634255 649972 1190 13133 1209248 2632731 7887032 12107927 0 35037 51245 43275 2017542 352393 1793242 1665149 33718 33718 10975675 16530970 261718 214116 0 34912 261718 249028 X 1159640 2424204 9554317 13857738 10713957 16281942 10975675 16530970 5567551 434 0 X X 0 1 X 1 0 X 1068416 655124 2126163 12932043 11953267 28735013 1068416 655124 2126163 12932043 11953267 28735013 11049919 17685094 98 2463 846 270 10966 14643 7868 7868 28757524 0.61500 0.94050 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER MISCELLANEOUS INCOME - 2018 AMOUNT: $ 7,868. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 0 166495 59183 107312 1851047 293210 1557837 1665149 DEFERRED RENT 34912 34912 X 10980580 434 434 10980146 0 10980146 5412595 0 5412595 0 5412595 PART III, LINE 4: THE VICTIMS OF COMMUNISM MEMORIAL WAS DEDICATED BY PRESIDENT GEORGE W. BUSH ON JUNE 12, 2007. THE DEDICATION CEREMONY FEATURED THE UNVEILING OF THE "GODDESS OF DEMOCRACY," A BRONZE REPLICA OF A STATUE ERECTED BY CHINESE STUDENTS IN TIANANMEN SQUARE, BEIJING, CHINA IN THE SPRING OF 1989. MANY WORLD LEADERS HAVE ALREADY VISITED THE MEMORIAL SITE TO PAY THEIR RESPECTS AND LAY WREATHS. IT IS LOCATED AT THE INTERSECTION OF MASSACHUSETTS AVENUE AND NEW JERSEY AVENUE, NW ON CAPITOL HILL IN WASHINGTON, D.C. PART X, LINE 2: VICTIMS OF COMMUNISM MEMORIAL FOUNDATION, INC. IS A NONPROFIT CORPORATION CLASSIFIED AS A 501(C)(3) ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES EXCEPT ON UNRELATED BUSINESS INCOME. CURRENTLY, VICTIMS OF COMMUNISM MEMORIAL FOUNDATION, INC. HAS NO OBLIGATION FOR ANY UNRELATED BUSINESS INCOME TAX. THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT VICTIMS OF COMMUNISM MEMORIAL FOUNDATION, INC. IS NOT A PRIVATE FOUNDATION. VOC'S FEDERAL RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) IS OPEN TO EXAMINATION BY THE IRS GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. 1 X X X X X X 0 0 0 0 0 0 0 0 0 MARION SMITH TRUSTEE, EXECUTIVE DIRECTOR, & CEO 269447 0 0 0 0 0 10800 0 14724 0 294971 0 0 0 DAVID TALBOT CHIEF OF STAFF 228668 0 0 0 0 0 8550 0 5643 0 242861 0 0 0 X 3 4089155 FMV 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B THIS FORM 990 IS PREPARED BY A CERTIFIED PUBLIC ACCOUNTING FIRM AND A DRAFT IS PROVIDED TO MANAGEMENT FOR THEIR REVIEW. MANAGEMENT AND THE BOARD FINANCE COMMITEE REVIEW THE FORM 990 PRIOR TO ITS FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C TRUSTEES SIGN A CONFLICT OF INTEREST POLICY AGREEMENT AND DISCLOSE ANY KNOWN CONFLICTS OF INTEREST UPON THEIR ELECTION TO THE BOARD. EMPLOYEES SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY IN JANUARY. PER THE POLICY, DIRECTORS AND OFFICERS NOTIFY THE CHAIRMAN OF THE BOARD OF ANY CONFLICT OF INTEREST OR PERCEIVED CONFLICT OF INTEREST AND EMPLOYEES NOTIFY THE EXECUTIVE DIRECTOR OF ANY CONFLICT OF INTEREST OR PERCEIVED CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION COMMITTEE APPROVES THE EXECUTIVE DIRECTOR'S COMPENSATION. THEY REVIEW A REPORT PREPARED BY A THIRDPARTY FIRM THAT COMPARES RELEVANT DATA ACROSS COMPARABLE ORGANIZATIONS. THE SALARY AMOUNT IS INCLUDED IN THE WRITTEN EMPLOYMENT CONTRACT ALONG WITH BENEFITS TO BE PROVIDED. THE CONTRACT IS APPROVED BY THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION COMPLIES WITH IRC SECTION 6104 AND MAKES ITS FORM 1023 AND FORM 990 AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G CONSULTING: PROGRAM SERVICE EXPENSES 680,353. MANAGEMENT AND GENERAL EXPENSES 23,829. FUNDRAISING EXPENSES 24,292. TOTAL EXPENSES 728,474. PAYROLL PROCESSING: PROGRAM SERVICE EXPENSES 23,007. MANAGEMENT AND GENERAL EXPENSES 8,212. FUNDRAISING EXPENSES 17,626. TOTAL EXPENSES 48,845. 990, PART XII, LINE 2C THE ORGANIZATION HAS NOT CHANGED EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE YEAR. PART VIII, LINE 11A, MISCELLANEOUS REVENUE VOC IS BUILDING THE WORLD'S FIRST MUSEUM DEDICATED TO THE COMPREHENSIVE STORY OF COMMUNISM. THE MUSEUM, PHYSICALLY LOCATED IN THE HEART OF WASHINGTON, D.C., WILL BE DIGITALLY INTEGRATED, PROVIDING A CAPTIVATING VISITOR EXPERIENCE FOR INPERSON VISITORS AND MILLIONS MORE ONLINE USERS PER YEAR. THE LOCATION OF THE MUSEUM CHANGED MID-YEAR AND THE CAPITALIZED EXPENDITURES FOR THAT SPACE WERE RELEASED. A NEW LEASE FOR THE MUSEUM'S HOME HAS BEEN SIGNED AND THE MUSEUM IS SCHEDULED TO OPEN IN THE SPRING OF 2021.