VICTIMS OF COMMUNISM MEMORIAL FOUNDATION INC (EIN 521920858) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1994

Legal Domicile

Principal Officer

DR ERIC PATTERSON

Phone

2026299500

Tax Period

2023-01-01 to 2023-12-31

VICTIMS OF COMMUNISM MEMORIAL FOUNDATION INC, founded in 1994, is a community nonprofit in the Arts, Culture & Humanities sector that reported $4.5M in total revenue in fiscal year 2023. Revenue fell 36% from the prior year — a significant decline worth monitoring. Expenses of $8.1M exceeded revenue, resulting in a 78% operating deficit.

Mission

EDUCATE AMERICANS ABOUT THE MORE THAN 100 MILLION VICTIMS OF COMMUNISM.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $4,479,955

Program Service Revenue $0

Investment Income $45,002

Other Revenue $0

TOTAL REVENUE $4,524,957

Expense Breakdown

Grants Paid $1,319,811

Salaries & Benefits $2,823,957

Fundraising Expenses $404,485

Program Expenses $6,616,699

Other Expenses $3,923,741

TOTAL EXPENSES $8,067,509

Year-over-Year Comparison

	2023	2022	Change
Revenue	$4,524,957	$7,094,499	-0.4%
Expenses	$8,067,509	$6,965,313	+0.2%
Net Income	$-3,542,552	$129,186	-28.4%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✓ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$766,170

Total Directors

$86,755

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ELIZABETH SPALDING PHD	CHAIRMAN	1.00	Officer Director	$2,000	$0	$2,000
RANDAL TEAGUE	VICE-CHAIRMAN	1.00	Officer Director	$0	$0	$0
HON JAMES BURNLEY IV	TREASURER	1.00	Officer Director	$0	$0	$0
INGRID GREGG PHD	SECRETARY	1.00	Officer Director	$0	$0	$0
EDWIN J FEULNER PHD	CHAIRMAN EMERTIUS	1.00	Officer Director	$0	$0	$0
LEE EDWARDS PHD	FOUNDING CHAIRMAN	1.00	Officer Director	$0	$0	$0
AMB ALDONA WOS MD	TRUSTEE	1.00	Director	$0	$0	$0
HON PAULA DOBRIANSKY PHD	TRUSTEE	1.00	Director	$0	$0	$0
EDITH LAUER	TRUSTEE	1.00	Director	$0	$0	$0
HON TIDAL W MCCOY	TRUSTEE	1.00	Director	$0	$0	$0
AMB CARLOS TRUJILLO	TRUSTEE	1.00	Director	$0	$0	$0
W BRUCE WEINROD	TRUSTEE	1.00	Director	$0	$0	$0
AMBASSADOR ANDREW BREMBERG	PRESIDENT	50.00	Officer Director	$54,607	$30,148	$84,755
KEN POPE	CHIEF EXECUTIVE OFFICER	50.00	Officer	$190,986	$7,680	$198,666
ILONA TELEKI	CHIEF FINANCIAL OFFICER	50.00	Officer	$228,270	$36,119	$264,389
BRITTANY BALMER REILLY	CHIEF OPERATING OFFICER	50.00	Officer	$200,000	$16,360	$216,360
MICHAL HARMATA	DIRECTOR OF COMMUNICATION	50.00	Highest	$107,774	$13,498	$121,272
ROBERT WILLIAMS	DIRECTOR OF ACADEMIC PROGRAMS	50.00	Highest	$130,000	$0	$130,000
DR ADRIAN ZENZ	DIRECTOR OF CHINA STUDIES	50.00	Highest	$155,518	$34,687	$190,205
ABRAHAM P ARMSTRONG	ASSOCIATE DIRECTOR OF CHINA PROGRAMS	50.00	Highest	$112,612	$32,237	$144,849
YURI PEREZ VAZQUEZ	DIRECTOR OF LATIN AMERICAN STUDIES	50.00	Highest	$118,233	$22,793	$141,026

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$4,524,957	$8,067,509	$14,546,382	$-3,542,552
2022	$7,094,499	$6,965,313	$18,471,661	$129,186
2021	$4,238,783	$5,698,400	$17,153,978	$-1,459,617
2020	$5,010,670	$5,815,722	$14,208,226	$-805,052
2019	$10,980,146	$5,412,595	$16,530,970	$5,567,551
2018	$12,938,392	$3,642,141	$10,975,675	$9,296,251

VICTIMS OF COMMUNISM MEMORIAL FOUNDATION INC