2021-04-05T13:34:19-05:00 2020-09-30 541498950 RENNER AND COMPANY CPA PC 700 NORTH FAIRFAX STREET SUITE 400 ALEXANDRIA VA 22314 990 2019-10-01 521149668 VIETNAM VETERANS MEMORIAL FUND INC VIET 2023930090 1235 S CLARK ST NO 910 ARLINGTON VA 22202 JIM KNOTTS CHIEF EXECUTIVE OFFICER 2023930090 2021-03-31 1 JOAN M RENNER CPA P00456765 7035351200 2021-03-31 2019 2022-09-23 18:48:47Z JIM KNOTTS 1235 SOUTH CLARK STREET SUITE 910 ARLINGTON VA 22202 9768622 0 X WWW.VVMF.ORG X 1979 DC TO HONOR AND PRESERVE THE LEGACY OF SERVICE AND EDUCATE ALL GENERATIONS ABOUT THE IMPACT OF THE VIETNAM WAR. 11 11 19 35 0 0 6087226 6233628 307500 120000 447474 -409246 4842885 172169 11685085 6116551 4537271 0 0 0 1547993 1628703 361584 361584 1670155 4986690 4438636 11433538 6428923 251547 -312372 15255878 11609279 4078984 785158 11176894 10824121 X TO HONOR AND PRESERVE THE LEGACY OF SERVICE AND EDUCATE ALL GENERATIONS ABOUT THE IMPACT OF THE VIETNAM WAR. 0 1 2858697 THE ORGANIZATION PRESERVES THE LEGACY OF THE MEMORIAL AND PROMOTES HEALING THROUGH CEREMONIES, ACTIVITIES, REMEMBRANCE EVENTS AND VISITOR ENGAGEMENT BY THE GENERAL PUBLIC AT THE MEMORIAL. IN PERSON, ONLINE AND THROUGH PUBLIC SERVICE ANNOUNCEMENTS THE ORGANIZATION PROVIDES INFORMATION ABOUT THE HISTORY OF THE MEMORIAL AND RESPONDS TO QUESTIONS FROM POTENTIAL VISITORS. THE ORGANIZATION MAINTAINS A COMMEMORATIVE WEB SITE CALLED THE WALL OF FACES, THAT ALLOWS FAMILIES, FRIENDS AND VETERANS TO POST REMEMBRANCES OF THOSE WHOSE NAMES ARE INSCRIBED ON THE MEMORIAL, EXTENDING THE HEALING POWER AND EMOTIONAL IMPACT OF THE WALL TO MILLIONS OF PEOPLE THROUGH THE INTERNET. 582873 120000 THE ORGANIZATION PROMOTES HEALING AND PROVIDES EDUCATION ABOUT THE IMPACT OF THE VIETNAM WAR THROUGH ITS TRAVELING MOBILE EXHIBIT CALLED "THE WALL THAT HEALS". THE ORGANIZATION EXHIBITS A THREE-QUARTER SCALE REPLICA OF THE VIETNAM VETERANS MEMORIAL IN LOCATIONS THROUGHOUT THE UNITED STATES, MAKING IT POSSIBLE FOR MILLIONS OF INDIVIDUALS WHO ARE UNABLE TO TRAVEL TO WASHINGTON, D.C., TO RECOGNIZE, REMEMBER, AND HONOR THOSE WHO SERVED AND DIED AND TO EXPERIENCE A CONNECTION WITH LOST COMRADES AND LOVED ONES. THE TRAVELING MEMORIAL ALSO INCLUDES A MOBILE EDUCATION CENTER. 294019 THE ORGANIZATION EDUCATES STUDENTS ABOUT THE IMPACT OF THE VIETNAM WAR AND PRESERVES THE LEGACY OF THE VIETNAM VETERANS MEMORIAL THROUGH ITS PROGRAMS RELATED TO THE EDUCATION OF STUDENTS AND TEACHERS REGARDING THE VIETNAM WAR, THE VIETNAM VETERANS MEMORIAL AND THE MEMORIAL'S LEGACY IN CULTURE AND SOCIETY. THE ORGANIZATION'S EDUCATION PROGRAMS REACH TEACHERS AND STUDENTS FROM GRADES 7 TO 12 AS WELL AS HIGHER EDUCATION. THE HOMETOWN HEROES EDUCATION PROGRAM, DEVELOPED TO PROMOTE A GREATER UNDERSTANDING OF THE VIETNAM WAR, THE VIETNAM ERA, AND THE PERSONAL SACRIFICE OF THE INDIVIDUALS WHOSE NAMES ARE INSCRIBED ON THE MEMORIAL, PROVIDES PROGRAM INFORMATION TO SCHOOLS AND COMMUNITY ORGANIZATIONS ENCOURAGING STUDENTS TO WRITE BIOGRAPHIES OF MEN AND WOMEN FROM THEIR COMMUNITY WHOSE NAMES ARE INSCRIBED ON THE MEMORIAL. ONLINE, THE ORGANIZATION PROVIDES A WEB-BASED REPOSITORY FOR CONTENT AND EXHIBITS ORIGINALLY DEVELOPED FOR A PHYSICAL MUSEUM. THE ONLINE VERSION EXTENDS THE ORIGINAL CONCEPT IN WAYS THAT TAKE ADVANTAGE OF THE CAPABILITIES OF THE INTERNET. PRIMARY EXHIBITS INCLUDE THE WALL OF FACES GALLERY, SPECIAL TOPIC COLLECTION, ITEMS LEFT AT THE WALL COLLECTION, AND TOOLS TO PLAN A VISIT TO THE MEMORIAL. THE INFORMATION ALSO ENABLES A PHONE-BASED MOBILE APP AND EXHIBITS FOR THE TRAVELING REPLICA OF THE WALL AND ITS MOBILE EDUCATION CENTER. 168025 CEREMONIES AND EVENTS:THE ORGANIZATION PLANS, ORGANIZES, AND CONDUCTS A NUMBER OF CEREMONIES AT THE MEMORIAL AND ELSEWHERE TO BRING PEOPLE TOGETHER TO REMEMBER AND HONOR THE MEN AND WOMEN WHO SERVED IN THE VIETNAM WAR AND THOSE WHO DIED. CEREMONIES ARE CONDUCTED EACH YEAR ON MEMORIAL DAY, VETERANS DAY, NATIONAL VIETNAM WAR VETERANS DAY, AGENT ORANGE AWARENESS DAY, NATIONAL POW/MIA REMEMBRANCE DAY AND FATHERS DAY WEEKEND TO RECOGNIZED, REMEMBER, AND HONOR THOSE WHO SERVED AND DIED AS WELL AS TO BRING HEALING TO THEIR FAMILIES, THEIR FRIENDS, AND OUR NATION. 177470 IN MEMORY:VVMF'S IN MEMORY PROGRAM HONORS VIETNAM VETERANS WHOSE LIVES WERE CUT SHORT AS A RESULT OF THEIR SERVICE IN VIETNAM BUT ARE NOT ELIGIBLE FOR INSCRIPTION ON THE WALL UNDER DEPARTMENT OF DEFENSE GUIDELINES. EXAMPLES OF CAUSES OF DEATH THAT FIT THE CRITERIA FOR INCLUSION IN THE PROGRAM INCLUDE: EXPOSURE TO AGENT ORANGE, PTSD/SUICIDE, CANCER, DIABETES, AND HEART ATTACK. THE IN MEMORY PROGRAM ALSO CONDUCTS A READING OF THE NAMES AND IN MEMORY EVENTS. 128043 MEMORIAL MAINTENANCE:THE ORGANIZATION WORKS IN COOPERATION WITH THE NATIONAL PARK SERVICE TO PROVIDE FOR ROUTINE AND SPECIAL MAINTENANCE NEEDS OF THE VIETNAM VETERANS MEMORIAL IN WASHINGTON, D.C., INCLUDING THE ADJACENT THREE SERVICEMAN STATUE, IN MEMORY PLAQUE, FLAGPOLE AND THE THREE-ACRE SITE WHERE THE VIETNAM VETERANS MEMORIAL IS LOCATED, TO MAINTAIN THE SITE'S FUNCTION AS A PLACE OF REFLECTION ON THE VIETNAM WAR, A PLACE OF HONOR, RECOGNITION AND REMEMBRANCE OF THOSE WHO SERVED AND THOSE WHO DIED, A PLACE OF SPIRITUAL CONNECTION WITH LOST COMRADES AND LOVED ONES, AND A SYMBOL OF HEALING FOR OUR NATION. THE MEMORIAL HAS BEEN VISITED BY MORE THAN 90 MILLION PEOPLE, MAKING IT ONE OF THE MOST VISITED MEMORIALS ON THE NATIONAL MALL. IN A TYPICAL YEAR, MORE THAN FIVE MILLION PEOPLE VISIT THE VIETNAM VETERANS MEMORIAL IN WASHINGTON, D.C. 116161 OUTREACH 589699 4325288 1 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 19 0 1 19 1 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AK AZ AR CA CT DC FL GA HI IL IA KS KY LA ME MD MA MI MN MS MO MT NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN UT VA WV WI WY X X THE ORGANIZATION 2023930090 1235 S CLARK STREET SUITE 910 ARLINGTON VA 22202 JOHN C DIBBLE CHAIRMAN 1.00 X X 0 0 0 FRANCIS HOANG TREASURER 1.00 X X 0 0 0 SHARON BANNISTER DIRECTOR 1.00 X 0 0 0 ALAN BUCKELEW DIRECTOR 1.00 X 0 0 0 MARTY MARKS DIRECTOR 1.00 X 0 0 0 ALLEN MCCABE DIRECTOR 1.00 X 0 0 0 KIM MITCHELL DIRECTOR 1.00 X 0 0 0 MICHAEL J NARDOTTI JR DIRECTOR 1.00 X 0 0 0 JANIS NARK DIRECTOR 1.00 X 0 0 0 HARRY G ROBINSON III DIRECTOR 1.00 X 0 0 0 JOHN WOODS DIRECTOR 1.00 X 0 0 0 JIM KNOTTS PRESIDENT & CEO 50.00 X 226564 0 25989 VIKTORAS ZIKAS CHIEF DEVELOPMENT OFFICER 40.00 X 197675 0 28915 ADAM ARBOGAST SENIOR DIRECTOR 40.00 X 103731 0 17366 527970 0 72270 3 0 1 0 ROBBINSKERSTEN DIRECT LLC 201 SUMMER STREET PO BOX 5838 HOLLISTON MA 01746 DIRECT MAIL CONSULTING 397665 DIRECT MAIL PROCESSORS 1150 CONRAD COURT HAGERSTOWN MD 21740 CAGING SERVICES 188092 CORPORATE ZEN INC 4001 9TH STREET NORTH SUITE 221 ARLINGTON VA 22203 WEBSITE 176970 DATA MANAGEMENT INC 160 STONE STREET PO BOX 2 STONEVILLE NC 27048 MANAGEMENT OF DIRECT MAIL DATA 159984 4 6233628 6233628 SITE FEES - THE WALL THAT HEALS 900099 120000 120000 120000 179121 179121 151972 151972 3063704 3652071 -588367 -588367 -588367 MISCELLANEOUS REVENUE 900099 20197 20197 20197 6116551 120000 0 -237077 286273 203214 26859 56200 1073373 764132 84007 225234 24336 24336 150813 121228 10664 18921 93908 67577 6944 19387 29026 29026 3410 3410 77735 77735 361584 361584 47631 47631 214271 105350 37386 71535 143395 107987 3429 31979 160157 151091 2651 6415 178557 142877 12979 22701 63181 56423 419 6339 12159 10422 600 1137 769465 756213 4820 8432 36306 2700 33276 330 DIRECT MAIL AND CALLING 2364846 1725669 2 639175 CAGING-DIRECT MAIL-FUND 172502 172502 REPAIRS & MAINTENANCE 58921 58921 BANK AND MERCHANT FEES 43829 120 16374 27335 63245 47954 14342 949 6428923 4325288 433480 1670155 X 2726430 1725669 0 1000761 676059 1529366 3978102 558488 5000 15100 159667 163649 741275 320065 495761 421210 6604942 6234724 74316 33850 3262031 2652892 15255878 11609279 324381 255282 52000 141000 3702603 388876 4078984 785158 X 8497054 8505468 2679840 2318653 11176894 10824121 15255878 11609279 X -312372 33396 -73797 X X 1 X 1 X 1 0 X 11127473 16502382 6346565 6087225 6233628 46297273 11127473 16502382 6346565 6087225 6233628 46297273 46297273 755201 671971 907755 566032 331092 3232051 49529324 3052320 0.93470 0.93660 X 0 0 0 2726430 2726430 286322 71581 0 0 525429 533665 494813 286322 1840229 2760344 131357 133416 123703 71581 460057 690086 2679840 0 361187 2318653 4068775 61522 1450457 2679840 3948632 251430 131287 4068775 3099204 1005355 155927 3948632 2901466 850 397537 200649 3099204 0 0 100160 79705 20455 641115 240360 400755 421210 SECURITY DEPOSIT 14127 WALL OF FACES 2638765 2652892 DEFERRED RENT 188876 GRANTS TO BE REPAID PER DONOR CONTRACTS 200000 388876 X 9735418 33396 3706899 -73797 3666498 6068920 47631 47631 6116551 10088191 3706899 3706899 6381292 47631 47631 6428923 PART V, LINE 4: THE PURPOSE OF THE ENDOWMENT FUNDS IS TO PROVIDE A SOURCE OF FUNDS TO FURTHER THE MISSION OF THE ORGANIZATION INCLUDING MAINTENANCE OF THE MEMORIAL AND EDUCATION PROGRAMS. PART X, LINE 2: THE FUND IS GENERALLY EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). IN ADDITION, THE FUND QUALIFIES FOR CHARITABLE CONTRIBUTION DEDUCTIONS AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. THE FUND HAD NO UNRELATED BUSINESS INCOME FOR THE YEARS ENDED SEPTEMBER 30, 2020 AND 2019. MANAGEMENT HAS EVALUATED THE FUND'S TAX POSITIONS AND HAS CONCLUDED THAT THE FUND HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FOREIGN CURRENCY EXCHANGE LOSS -73,797. X X X X X X X 1 ROBBINSKERSTEN DIRECT LLC 201 SUMMER STREET HOLLISTON MA 01746 DIRECT MAIL CONSULTING 0 4714916 361584 4353332 4714916 361584 4353332 AL AK AZ AR CA CO CT DE FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY SCHEDULE G, PART I, LINE 2B, COLUMN (V) THE AGREEMENTS BETWEEN VVMF AND ROBBINSKERSTEN DIRECT, LLC PROVIDES FOR THE REIMBURSEMENT OF EXPENSES SEPARATE FROM THE PAYMENT OF FEES RELATED TO FUNDRAISING SERVICES. ROBBINSKERSTEN DIRECT, LLC LISTS THESE EXPENSES AS DIFFERENT LINE-ITEMS ON INVOICES TO DISTINGUISH THEM FROM FUNDRAISING SERVICE FEES. PART IV LINE (V) THE ORGANIZATION HAS CONTRACTED WITH ROBBINSKERSTEN DIRECT,LLC, A FUNDRAISING CONSULTANT FOR THE PURPOSE OF BUILDING AND CULTIVATING A QUALITY DONOR CONSTITUENCY AND OBTAINING FOR VIETNAM VETERANS MEMORIAL FUND, THE MAXIMUM POSSIBLE DIRECT RESPONSE GIFT FROM SUCH DONORS. 1 X X 0 1 0 0 0 0 0 0 0 JIM KNOTTS PRESIDENT & CEO 226564 0 0 0 0 0 6851 0 19138 0 252553 0 0 0 VIKTORAS ZIKAS CHIEF DEVELOPMENT OFFICER 197675 0 0 0 0 0 5928 0 22987 0 226590 0 0 0 SCHEDULE J, PART 11 (A) THE EXECUTIVE COMMITTEE REVIEWS THE EMPLOYMENT TERMS AND SALARY REQUIREMENTS BASED ON SALARY COMPARISON DATA AND CONTEMPORANEOUS DOCUMENTATION OF THE DECISION IS MADE BY THE COMMITTEE FOR THE PRESIDENT/CEO. THE EXECUTIVE COMMITTEE ALSO APPROVES SALARY REQUIREMENTS OF OTHER STAFF OFFICERS AND KEY EMPLOYEES OF THE ORGANIZATION. THE EXECUTIVE COMMITTEE MAKES RECOMMENDATIONS TO THE FULL BOARD RELATED TO EXECUTIVE COMPENSATION. THE COMPENSATION PHILOSOPHY OF THE BOARD IS TO PAY AT MARKET RATE FOR BASE SALARY, OFFER COMPETITIVE BENEFITS AS COMPARED TO SIMILAR NONPROFITS, AND TO REWARD EXEMPLARY PERFORMANCE WITH BONUSES BASED ON THE ANNUAL PERFORMANCE REVIEW. SINCE 2014, THE STAFF HAS BEEN REDUCED BY 1/2. THE PRESIDENT AND CEO HAS ASSUMED RESPONSIBILITIES FOR REQUIRED DUTIES FROM SEVERAL OF THESE POSITIONS. IN ADDITION TO HIS PRIMARY DUTIES, THE PRESIDENT AND CEO CURRENTLY SERVES AS CHIEF OPERATING OFFICER, CHIEF INFORMATION OFFICER, AND DIRECT OVERSEER OF THE OUTSOURCED CHIEF FINANCIAL OFFICER AND IN-HOUSE FINANCE STAFF. THE COST AVOIDANCE RELATED TO ASSUMPTION OF THESE ADDITIONAL POSITIONS IS WELL OVER $300,000 ANNUALLY THAT THE ORGANIZATION IS NO LONGER PAYING IN PERSONNEL COSTS. FORM 990, PART III, LINE 3 DUE TO THE COVID-19 PANDEMIC, THE ORGANIZATION HAD TO POSTPONE ALMOST EVERY STOP OF THE SCHEDULE FOR THE WALL THAT HEALS, WHICH ELIMINATED A MAJOR SOURCE OF INDIVIDUAL DONATIONS. ALSO, ALL CEREMONIES AND ACTIVITIES AT THE MEMORIAL BECAME VIRTUAL EVENTS. WHILE A COUPLE HAD STAFF MEMBERS LAYING ROSES ON FATHERS' DAY OR LAYING CANDLES ON AGENT ORANGE AWARENESS DAY, LARGE CROWDS OF VETERANS AND OTHER VISITORS WERE NOT ALLOWED TO GATHER AT THE MEMORIAL. THE ORGANIZATION PIVOTED QUICKLY, AND USING ONLY INTERNAL STAFF, WAS ABLE TO PRODUCE NINE VIRTUAL EVENTS. WE TOOK ADVANTAGE OF INTERNET CAPABILITIES TO INCLUDE ASPECTS WE NORMALLY COULDN'T DO AT IN-PERSON EVENTS, LIKE A TRIBUTE TO MILITARY WORKING DOGS THROUGH INTERVIEWS WITH THEIR HANDLERS. AS A RESULT, MORE PEOPLE WERE ABLE TO BE A PART OF OUR VIRTUAL EVENTS THAN NORMALLY WOULD ATTEND IN-PERSON CEREMONIES. FORM 990, PART VI, SECTION B, LINE 11B A CPA FIRM PREPARES THE FORM 990 AND PROVIDES A DRAFT COPY TO THE CEO FOR REVIEW AND APPROVAL. THE DRAFT IS THEN SENT TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO THE 990 BEING ISSUED FINAL. THE CEO THEN APPROVES THE 990 FOR ASSEMBLY AND SIGNS THE FINAL FORM. FORM 990, SCHEDULE A, PART II (SUPPORT SCHEDULE FOR ORGANIZATIONS) P 569 87 27 FORM 990, PART VI, SECTION B, LINE 12C A FORMAL PROCESS IS IN PLACE TO IDENTIFY AND REVIEW POTENTIAL CONFLICTS OF INTEREST WITH A REQUIRED ANNUAL DISCLOSURE. ADDITIONALLY, AN INFORMAL PROCESS IS IN PLACE WHEREBY KEY EMPLOYEES VALIDATE ANY POTENTIAL CONFLICTS DURING THE INDEPENDENT AUDIT. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE REVIEWS THE EMPLOYMENT TERMS AND SALARY REQUIREMENTS BASED ON SALARY COMPARISON DATA AND CONTEMPORANEOUS DOCUMENTATION OF THE DECISION IS MADE BY THE COMMITTEE FOR THE PRESIDENT/CEO AND OTHER STAFF OFFICERS AND KEY EMPLOYEES OF THE ORGANIZATION AS APPROPRIATE. THE EXECUTIVE COMMITTEE MAKES RECOMMENDATIONS TO THE FULL BOARD RELATED TO EXECUTIVE COMPENSATION. THE COMPENSATION PHILOSOPHY OF THE BOARD IS TO PAY AT MARKET RATE FOR BASE SALARY, OFFER COMPETITIVE BENEFITS AS COMPARED TO SIMILAR NONPROFITS, AND TO REWARD EXEMPLARY PERFORMANCE WITH BONUSES BASED ON THE ANNUAL PERFORMANCE REVIEW. SINCE 2014, THE STAFF HAS BEEN REDUCED BY 1/2. THE PRESIDENT AND CEO HAS ASSUMED RESPONSIBILITIES FOR REQUIRED DUTIES FROM SEVERAL OF THESE POSITIONS. IN ADDITION TO HIS PRIMARY DUTIES, THE PRESIDENT AND CEO CURRENTLY SERVES AS CHIEF OPERATING OFFICER, CHIEF INFORMATION OFFICER, AND DIRECT OVERSEER OF THE OUTSOURCED CHIEF FINANCIAL OFFICER AND IN-HOUSE FINANCE STAFF. THE COST AVOIDANCE RELATED TO ASSUMPTION OF THESE ADDITIONAL POSITIONS IS WELL OVER $300,000 ANNUALLY THAT THE ORGANIZATION NO LONGER PAYS IN PERSONNEL COSTS. FORM 990, PART VI, SECTION C, LINE 18 VVMF COMPLIES WITH SECTION 6104 AND MAKES ITS FORM 1023, 990 AND 990-T (IF APPLICABLE) AVAILABLE FOR PUBLIC INSPECTION. FORM 990 AND 990-T (IF APPLICABLE) IS AVAILABLE ON THE VVMF WEBSITE, VVMF.ORG, ON GUIDESTAR.COM, AND ON THE WEBSITE OF THE BETTER BUSINESS BUREAU, WWW.BBB.ORG. FORM 1023 IS AVAILABLE UPON REQUEST FROM THE VVMF OFFICE. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS SUCH AS GOVERNING DOCUMENTS, AND A COPY OF VVMF'S FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST FROM THE VVMF OFFICE. FORM 990, PART XI, LINE 9: LOSS ON FOREIGN CURRENCY EXCHANGE -73,797. FORM 990, PART XII, LINE 2C THE PROCESS FOR OVERSIGHT OF THE ORGANIZATION'S AUDIT HAS NOT CHANGED FROM THE PRIOR YEAR.