THE MEMORIAL FOUNDATION: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- THE MEMORIAL FOUNDATION (EIN 46-0758941)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-10-06
- IRS object ID
- 202532799349301578
- Schema version
- 2024v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-10-06T20:00:45-04:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 521094722 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BERT SMITH & CO | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1101 15TH ST NW STE 202 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 200055002 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 460758941 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE MEMORIAL FOUNDATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MEMO | BusinessNameControlTxt |
| Phone | 2027375420 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 633 PENNSYLVANIA AVE NW | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 200054018 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | HARRY JOHNSON SR | PersonNm |
| Person Title | PRESIDENT AND CEO | PersonTitleTxt |
| Phone | 2027375420 | PhoneNum |
| Signature | 2025-10-06 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | STEPHANIE LANE CPA | PreparerPersonNm |
| PTIN | P00606886 | PTIN |
| Phone | 2023935600 | PhoneNum |
| Preparation | 2025-10-06 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | HARRY JOHNSON SR | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 633 PENNSYLVANIA AVENUE NW | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20004 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,635,698 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.THEMEMORIALFOUNDATION.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2012 | FormationYr |
| Legal Domicile State | DC | LegalDomicileStateCd |
| Activity Or Mission | THE MEMORIAL FOUNDATION MISSION IS TO PROMOTE AWARENESS OF THE MARTIN LUTHER KING JR. MEMORIAL LOCATED IN WASHINGTON,D.C. AND ITS TENETS OF DEMOCRACY, JUSTICE, HOPE, AND LOVE AS WELL AS TO SUPPORT THE GENERAL UPKEEP OF THE MEMORIAL IN FUTURE YEARS. THE MEMORIAL FOUNDATION WILL ACHIEVE ITS MISSION BY CREATING INNOVATIVE EDUCATIONAL PROGRAMS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 3 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $983,780 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,635,698 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $983,780 | PYTotalRevenueAmt |
| CY Total Revenue | $1,635,698 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $525,301 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $506,334 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $99,750 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $130,500 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $159,680 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $713,713 | PYOtherExpensesAmt |
| CY Other Expenses | $1,071,314 | CYOtherExpensesAmt |
| PY Total Expenses | $1,338,764 | PYTotalExpensesAmt |
| CY Total Expenses | $1,708,148 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$354,984 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$72,450 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,035,555 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,252,342 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $113,684 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $402,921 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $921,871 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $849,421 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE MEMORIAL FOUNDATION'S MISSION IS TO PROMOTE AWARENESS OF THE MARTIN LUTHER KING JR. MEMORIAL LOCATED IN WASHINGTON,D.C. AND THE TENETS OF DEMOCRACY; CREATE INNOVATIVE EDUCATIONAL PROGRAMS; PROVIDE OPPORTUNITIES FOR MEANINGFUL EXCHANGE OF IDEAS;HONOR INDIVIDUALS WHO IMPLEMENT THE FOUR TENTS; AND TO ENCOURAGE TRAFFIC TO AN UPKEEP OF THE MARTIN LUTHER KING JR. MEMORIAL | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $1,229,024 | ExpenseAmt |
| Desc | THE MEMORIAL FOUNDATION PLANNED, ORGANIZED, AND HOSTED SEVERAL EVENTS AND PROGRAMS TO PROMOTE AWARENESS OF THE MARTIN LUTHER KING MEMORIAL AND ITS IMPORTANCES IN AMERICAN HISTORY AND THE EDUCATION OF THE CIVIL RIGHTS ERA. | Desc |
| Total Program Service Expenses | $1,229,024 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | Yes (true) | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (true) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 97 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 3 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | false | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | false | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | DC | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE MEMORIAL FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2027375420 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 633 PENNSYLVANIA AVENUE 3RD FL | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20001 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| HARRY JOHNSON SR | |||||||
| PRESIDENT AN | 40.00 | Yes (X) | $270,000 | $0 | $31,097 | ||
| JAMES SIMMONS | |||||||
| FINANCE MANA | 40.00 | $103,334 | $0 | $0 | Yes (X) | ||
| MICHAEL BENNETT | |||||||
| DIRECTOR | 0.50 | $0 | $0 | $0 | Yes (X) | ||
| KEN BENTSEN | |||||||
| DIRECTOR | 0.50 | $0 | $0 | $0 | Yes (X) | ||
| JOE BINES | |||||||
| DIRECTOR | 0.50 | $0 | $0 | $0 | Yes (X) | ||
| LA DAVIA DRANE | |||||||
| DIRECTOR | 0.50 | $0 | $0 | $0 | Yes (X) | ||
| SANDRA EVERS-MANLY | |||||||
| DIRECTOR | 0.50 | $0 | $0 | $0 | Yes (X) | ||
| REV JOE RATLIFF JR | |||||||
| DIRECTOR | 0.50 | $0 | $0 | $0 | Yes (X) | ||
| WILL JURIST | |||||||
| DIRECTOR | 0.50 | $0 | $0 | $0 | Yes (X) | ||
| RITA SAMPSON | |||||||
| DIRECTOR | 0.50 | $0 | $0 | $0 | Yes (X) | ||
| GUY VICKERS | |||||||
| BOARD CHAIRM | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| LARRY YOUNG | |||||||
| DIRECTOR | 0.50 | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $373,334 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $31,097 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $1,635,698 | AllOtherContributionsAmt |
| Total Contributions | $1,635,698 | TotalContributionsAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,635,698 | TotalRevenueColumnAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $441,423 | TotalAmt |
| Program Services | $322,221 | ProgramServicesAmt |
| Management And General | $92,202 | ManagementAndGeneralAmt |
| Fundraising | $27,000 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $64,911 | TotalAmt |
| Program Services | $26,017 | ProgramServicesAmt |
| Management And General | $36,714 | ManagementAndGeneralAmt |
| Fundraising | $2,180 | FundraisingAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $130,500 | TotalAmt |
| Fundraising | $130,500 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $151,197 | TotalAmt |
| Program Services | $114,503 | ProgramServicesAmt |
| Management And General | $36,694 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,155 | TotalAmt |
| Management And General | $2,155 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,520 | TotalAmt |
| Management And General | $11,520 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $75,632 | TotalAmt |
| Management And General | $75,632 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,675 | TotalAmt |
| Management And General | $25,675 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,674 | TotalAmt |
| Management And General | $2,674 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,433 | TotalAmt |
| Management And General | $7,433 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| PROGRAM EXPENSES | $766,283 | $766,283 | |
| OTHER EXPENSES | $13,851 | $13,851 | |
| TELECOMMUNICATION | $7,672 | $7,672 | |
| DATA PROCESSING | $7,222 | $7,222 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,708,148 | TotalAmt |
| Program Services | $1,229,024 | ProgramServicesAmt |
| Management And General | $319,444 | ManagementAndGeneralAmt |
| Fundraising | $159,680 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,032,110 | BOYAmt |
| EOY | $1,025,871 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $30,000 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $12,417 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,445 | BOYAmt |
| EOY | $184,054 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,035,555 | BOYAmt |
| EOY | $1,252,342 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,512 | BOYAmt |
| EOY | $17,766 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,000 | BOYAmt |
| EOY | $200,000 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,636 | BOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,536 | BOYAmt |
| EOY | $185,155 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $113,684 | BOYAmt |
| EOY | $402,921 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $921,871 | BOYAmt |
| EOY | $849,421 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $921,871 | BOYAmt |
| EOY | $849,421 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,035,555 | BOYAmt |
| EOY | $1,252,342 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$72,450 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | false | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,264,620 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,446,154 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,794,212 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $983,780 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,635,698 | CurrentTaxYearAmt |
| Total | $9,124,464 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,264,620 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,446,154 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,794,212 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $983,780 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,635,698 | CurrentTaxYearAmt |
| Total | $9,124,464 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $9,124,464 | PublicSupportTotal170Amt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $103,837 | CurrentTaxYearMinus3YearsAmt |
| Total | $103,837 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $9,228,301 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $41,446 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.98870 | PublicSupportCY170Pct |
| Public Support PY170 | 0.98700 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II, LINE 10 | FormAndLineReferenceDesc |
| Explanation | REIMBURSEMENTS 103,837 | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OPERATING LEASE RIGHT USE | Desc |
| Book Value | $184,054 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $184,054 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OPERATING LEASE LIABILITY | Desc |
| Amt | $185,155 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $185,155 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,635,698 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $1,635,698 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $1,635,698 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,708,148 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $1,708,148 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $1,708,148 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | FormAndLineReferenceDesc |
| Explanation | THE MEMORIAL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, EXCEPT FOR TAXES ON UNRELATED BUSINESS INCOME, IF ANY. U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REQUIRE THAT A TAX POSITION BE RECOGNIZED OR DERECOGNIZED BASED ON A "MORE-LIKELY-THAN-NOT" THRESHOLD. THIS APPLIES TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. AS OF DECEMBER 31, 2024, THE MEMORIAL HAS ASSESSED ITS VARIOUS TAX POSITIONS, AND IT BELIEVES THERE ARE NO LIABILITIES FOR UNCERTAIN TAX POSITIONS. | ExplanationTxt |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Special Fundraising Events | Yes (X) | SpecialFundraisingEventsInd |
| Agrmt Prof Fundraising Acty | Yes (true) | AgrmtProfFundraisingActyInd |
Fundraiser Activity Info FundraiserActivityInfoGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Fundraiser Control Of FundsFundraiserControlOfFundsInd | Gross ReceiptsGrossReceiptsAmt | Retained By ContractorRetainedByContractorAmt | Net To OrganizationNetToOrganizationAmt |
|---|---|---|---|---|---|---|---|
| COMMON LINES CONSULTING LLC | |||||||
| 4141 SOUTHWEST FREEWAY ST 390 | HOUSTON | TX | 77027 | false | $460,000 | $69,000 | $391,000 |
| SPECIAL PROJECTS MAK LLC | |||||||
| 133 S FLORES STE 4D | LOS ANGELES | CA | 90048 | false | $200,000 | $30,000 | $170,000 |
| THE WILLIAMS GROUP | |||||||
| 1845 MONROE STREET NE | WASHINGTON | DC | 20018 | false | $175,000 | $26,250 | $148,750 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Gross Receipts | $835,000 | TotalGrossReceiptsAmt |
| Total Retained By Contractors | $125,250 | TotalRetainedByContractorsAmt |
| Total Net To Organization | $709,750 | TotalNetToOrganizationAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | HARRY JOHNSON SR | PersonNm |
| Title | PRESIDENT AND CEO | TitleTxt |
| Base Compensation Filing Org | $270,000 | BaseCompensationFilingOrgAmt |
| Deferred Compensation Flng Org | $1,097 | DeferredCompensationFlngOrgAmt |
| Nontaxable Benefits Filing Org | $30,000 | NontaxableBenefitsFilingOrgAmt |
| Total Compensation Filing Org | $301,097 | TotalCompensationFilingOrgAmt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COMMONS LINE CONSULTING LLC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | CEO SON BUS | RelationshipDescriptionTxt |
| Transaction | $69,000 | TransactionAmt |
| Transaction | FUNDRAISING FEE | TransactionDesc |
| Sharing Of Revenues | false | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | THE MEMORIAL FOUNDATION'S MISSION IS TO PROMOTE AWARENESS OF THE MARTIN LUTHER KING JR. MEMORIAL LOCATED IN WASHINGTON,D.C. AND THE TENETS OF DEMOCRACY; CREATE INNOVATIVE EDUCATIONAL PROGRAMS; PROVIDE OPPORTUNITIES FOR MEANINGFUL EXCHANGE OF IDEAS;HONOR INDIVIDUALS WHO IMPLEMENT THE FOUR TENTS; AND TO ENCOURAGE TRAFFIC TO AN UPKEEP OF THE MARTIN LUTHER KING JR. MEMORIAL |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE MEMORIAL FOUNDATION 990 TAX RETURN IS REVIEWED BY THE PRESIDENT AND CEO PRIOR TO FILING THE RETURN. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE MEMORIAL FOUNDATION MAKES ITS GOVERNING AND CONFLICT OF INTEREST DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART VII | THE PRESIDENT/CEO'S 2023 W-2 SALARY INCLUDES RETROACTIVE PAY OF 379,604 FROM 2020 AND 2021. |
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