2024-10-25T17:13:07-05:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 901 NORTH GLEBE ROAD SUITE 200 ARLINGTON VA 22203 990 2023-01-01 432018221 PENTAGON MEMORIAL FUND INC PENT 2024176590 901 NORTH GLEBE ROAD 200 ARLINGTON VA 22203 MICHAEL J MCCARTHY EXECUTIVE DIRECTOR 2024176590 2024-10-24 1 0 ROBERT WILLIAMS P01345960 5712279500 2024-10-24 2023 2024-10-15 13:58:12Z MICHAEL J MCCARTHY 901 NORTH GLEBE ROAD 200 ARLINGTON VA 22203 1123805 0 1 X WWW.PENTAGONMEMORIAL.ORG X 2003 VA TO SUPPORT THE MAINTENANCE OF THE PENTAGON MEMORIAL AND EDUCATE THE PUBLIC ON THE EVENTS OF 9/11. 9 9 2 20 0 0 4799775 198464 0 0 569626 327393 0 0 5369401 525857 350000 350000 0 0 296049 327362 272000 192580 564074 667728 1069013 1585777 1938955 3783624 -1413098 18732890 18385405 117613 296260 18615277 18089145 RAISE FUNDS FOR THE CONSTRUCTION AND MAINTENANCE OF THE PENTAGON MEMORIAL AND A VISITOR EDUCATION CENTER AS WELL AS EDUCATE THE PUBLIC ABOUT THE EVENTS AND IMPACT OF THE TERRORIST ATTACKS ON SEPTEMBER 11, 2001. 0 0 711370 VISITOR EDUCATION CENTER:WITH THE PENTAGON MEMORIAL COMPLETE, THE PENTAGON MEMORIAL FUND FOCUSES ON DEVELOPING EDUCATION RESOURCES THAT ENHANCE THE VISITORS' EXPERIENCE AT THE MEMORIAL BY HELPING THEM UNDERSTAND THE 9/11 EVENTS, THE HISTORIC SIGNIFICANCE OF THE MEMORIAL SITE AND THE UNIQUE ELEMENTS OF THE PENTAGON MEMORIAL. 350000 350000 PENTAGON MEMORIAL MAINTENANCE:THE FUND SUPPORTS THE YEARLY MAINTENANCE OF THE PENTAGON MEMORIAL. 83909 EDUCATION AND OUTREACH:CONTINUING EFFORTS TO EDUCATE AND INFORM THE PUBLIC ON THE EVENTS OF 9/11 AS THEY RELATE TO THE ATTACK ON THE PENTAGON. 1145279 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 0 2 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MD VA DC NY CA X X LANE & COMPANY CPAS 2026172615 5335 WISCONSIN AVE NW STE 440 WASHINGTON DC 20015 JAMES J LAYCHAK ED-UNTIL 06/2023/SENIOR ADVISOR 40.00 X 146811 0 22022 MICHAEL J MCCARTHY EXECUTIVE DIRECTOR-START 07/2023 40.00 X 123977 0 5858 SEAN T CONNAUGHTON BOARD CHAIR & PRESIDENT 1.00 X X 0 0 0 MICHAEL DISCENZA VICE PRESIDENT-UNTIL 11/2023 1.00 X X 0 0 0 SALLY MOTT FREEMAN VICE PRESIDENT-START 12/2023 1.00 X X 0 0 0 JOHN P LANGAN CPA TREASURER 1.00 X X 0 0 0 KAREN MAUDE SECRETARY 1.00 X X 0 0 0 TARA ALLISON DIRECTOR 1.00 X 0 0 0 TERESA CARLSON DIRECTOR 1.00 X 0 0 0 KELLY DUPONT DIRECTOR 1.00 X 0 0 0 BEAU MEMORY DIRECTOR 1.00 X 0 0 0 THEODORE B OLSON DIRECTOR 1.00 X 0 0 0 CEDRIC GEORGE DIRECTOR-UNTIL 08/2023 1.00 X 0 0 0 270788 0 27880 2 0 1 0 MARK G ANDERSON CONSULTANTS INC 730 11TH ST NW WASHINGTON DC 20001 PROGRAM MANAGEMENT SERVICES 317932 FENTRESS ARCHITECTS LTD 421 N BROADWAY DENVER CO 80203 ARCHITECTURAL DESIGN SERVICES 241697 ORR GROUP INC 3000 K ST NW STE 280 WASHINGTON DC 20007 FUNDRAISING CONSULTING 192580 YELLOW ROOK LLC 66 W FLAGLER ST PH-1 MIAMI FL 33130 MARKETING AND WEBSITE MANAGEMENT 136347 4 198464 198464 278014 278014 647327 597948 49379 49379 49379 525857 0 0 327393 X 350000 350000 298667 119467 89600 89600 4213 1685 1264 1264 3760 1504 1128 1128 20722 8289 6216 6217 52955 52955 192580 192580 45298 45298 443531 441064 2467 57045 56700 345 10060 9430 630 54775 17370 37405 6080 4864 912 304 168633 134906 25295 8432 3837 3837 FUNDRAISING EXPENDITURE 226799 226799 1938955 1145279 229602 564074 934594 690660 4741890 3606605 10375 6407 5226190 436327 4578327 4789863 8008680 8832846 459024 459024 18732890 18385405 117613 284622 0 11638 117613 296260 X 18615277 14482540 3606605 18615277 18089145 18732890 18385405 -1413098 886966 0 X 0 1 X 0 0 X 1221049 1551092 2806609 4799775 198464 10576989 1221049 1551092 2806609 4799775 198464 10576989 8782474 1794515 262368 224465 211324 239857 278014 1216028 11793017 0.15220 0.18770 X THE PENTAGON MEMORIAL FUND (PMF) WAS CREATED TO EDUCATE THE GENERAL PUBLIC ABOUT THE EVENTS OF 9/11. TO ACHIEVE THIS GOAL, PMF SUPPORTS THE PENTAGON MEMORIAL'S YEARLY MAINTENANCE AND IS IN THE PROCESS OF CREATING A VISITOR EDUCATION CENTER TO IMPROVE THE EDUCATIONAL EXPERIENCE FOR VISITORS. THESE ACTIVITIES ARE FUNDED BY THE GENERAL PUBLIC, AND PMF HAS A CONTINUOUS AND BONA FIDE PROGRAM FOR THE SOLICITATION OF FUNDS THROUGH ONGOING EMAIL APPEALS, WEBSITE DONATIONS, AND OUTREACH VIA SOCIAL MEDIA AND IN-PERSON SOLICITATIONS WITH POTENTIAL DONORS. THE RESULTS OF PMF'S OPERATIONS, ACCESS TO THE PENTAGON MEMORIAL AND EDUCATION THROUGH THE PLANNED VISITOR EDUCATION CENTER ARE A BENEFIT TO SOCIETY AT LARGE AND ARE DRIVEN BY A BOARD OF DIRECTORS THAT REPRESENTS THE BROAD INTERESTS OF THE GENERAL PUBLIC. THE PMF ENGAGED IN APRIL 2022 WITH THE COMMISSION OF FINE ARTS REGARDING THE BUILDING DESIGN AND SITE. THIS IS PARTICULARLY IMPORTANT, GIVEN THE LOCATION NEAR ARLINGTON NATIONAL CEMETERY AND THE PENTAGON ON DEPARTMENT OF DEFENSE LAND. WE HAVE RECEIVED CONCEPT APPROVAL FROM THE COMMISSION OF FINE ARTS AND THE NATIONAL CAPITAL PLANNING COMMISSION FOR THE VISITOR EDUCATION CENTER. THIS IS IMPORTANT AS IT ENABLES CONSTRUCTION TO BEGIN WITHIN A YEAR AND WOULD BE AN IMPORTANT ACCOMPLISHMENT.SECONDLY, THE PMF, IN CONCERT WITH OUR VENDOR PRD, HAS COMPLETED THE PRELIMINARY EXHIBIT DESIGN FOR THE VEC ON THE PROGRAMMATIC SIDE. THIS PROVIDES CLARITY FOR DONORS AND PUBLIC CONSTITUENCIES ON THE MISSION EMPHASIS OF THE VEC AS OF 2023.LASTLY, THE VISITATION TO THE MEMORIAL CONTINUED WITH THE TANGIBLE PMF ANNUAL SUPPORT TO THE PENTAGON ($350K) AND OUR VOLUNTEER, EDUCATIONAL AND COMMUNICATION EFFORTS TO THE PUBLIC IN SUPPORT OF THE MEMORIAL.BY THESE MEASURES, PMF MEETS THE FACTS-AND-CIRCUMSTANCES TEST AND QUALIFIES AS A PUBLICLY SUPPORTED ORGANIZATION. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 0 0 0 0 0 0 0 0 0 0 PART II-B, LINE 1: THE ORGANIZATION USED PRO BONO ADVOCACY TO SECURE FEDERAL FUNDING FOR THE CONSTRUCTION OF THE VISITOR EDUCATION CENTER. 8130166 1214222 350000 36071 8958317 10208747 -1330811 700000 47770 8130166 9441975 1166711 350000 49939 10208747 9438367 1000604 950000 46996 9441975 8912369 1173816 599564 48254 9438367 1.00000 0 0 5061100 396237 4664863 40090 40090 0 125000 125000 4789863 PAYROLL LIABILITIES 11638 11638 X 1759269 886966 391744 1278710 480559 45298 45298 525857 2285401 391744 391744 1893657 45298 45298 1938955 PART V, LINE 4: THE ENDOWMENT WAS ESTABLISHED FOR THE PURPOSE OF PROVIDING A PERMANENT SOURCE OF FUNDS TO MAINTAIN THE PENTAGON MEMORIAL, IN PERPETUITY, THROUGH THE PMF'S ANNUAL CONTRIBUTION TO THE US GOVERNMENT. PART X, LINE 2: THE FUND ACCOUNTS FOR THE EFFECT OF ANY UNCERTAIN TAX POSITIONS BASED ON A "MORE LIKELY THAN NOT" THRESHOLD TO THE RECOGNITION OF THE TAX POSITIONS BEING SUSTAINED BASED ON THE TECHNICAL MERITS OF THE POSITION UNDER SCRUTINY BY THE APPLICABLE TAXING AUTHORITY. IF A TAX POSITION OR POSITIONS ARE DEEMED TO RESULT IN UNCERTAINTIES OF THOSE POSITIONS, THE UNRECOGNIZED TAX EFFECT IS ESTIMATED BASED ON A "CUMULATIVE PROBABILITY ASSESSMENT" THAT AGGREGATES THE ESTIMATED TAX LIABILITY FOR UNCERTAIN TAX POSITIONS. INTEREST AND PENALTIES, IF ANY, ARE ACCRUED AS A COMPONENT OF GENERAL AND ADMINISTRATIVE EXPENSES WHEN ASSESSED. THE FUND IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS OTHER THAN A PRIVATE FOUNDATION. SIMILAR TO OTHER TAX-EXEMPT ORGANIZATIONS, THE FUND IS SUBJECT TO TAX ON UNRELATED BUSINESS INCOME. TAX YEARS PRIOR TO 2020 ARE NO LONGER SUBJECT TO EXAMINATION BY TAXING AUTHORITIES. X X X 1 ORR GROUP INC 3000 K ST NW STE E280 WASHINGTON DC 20007 SOLICITATION OF FUNDS FROM MAJOR DONORS 0 0 192580 -192580 192580 -192580 DC MD NY VA CA 1 US TREASURY 1500 PENNSYLVANIA AVE NW WASHINGTON DC 20220 720564834 350000 0 N/A N/A 9/11 PENTAGON MEMORIAL MAINTENANCE 1 0 PART I, LINE 2: THE PENTAGON MEMORIAL FUND MONITORS THE USE OF GRANT FUNDS THROUGH COMMUNICATION AND MEETINGS WITH THE GRANTEE. X 0 0 0 0 0 0 0 0 0 JAMES J LAYCHAK ED-UNTIL 06/2023/SENIOR ADVISOR 146811 0 0 0 0 0 4016 0 18006 0 168833 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS CIRCULATED TO AND REVIEWED BY ALL MEMBERS OF PMF'S BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD, OFFICERS, STAFF AND VOLUNTEERS ARE ALL SUBJECT TO A CONFLICT OF INTEREST POLICY. SPECIFIED PARTIES MUST ANNUALLY SIGN THE POLICY AND DISCLOSURE FORM. OUTSIDE COUNSEL REVIEWS THE DISCLOSURES AND DETERMINES IF A CONFLICT EXISTS. IN THE EVENT A CONFLICT IS DISCOVERED, THE BOARD SHALL VOTE TO AUTHORIZE OR REJECT THE TRANSACTION OR TAKE ANY OTHER ACTION DEEMED NECESSARY TO ADDRESS THE CONFLICT AND PROTECT THE ORGANIZATION'S BEST INTERESTS. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE DIRECTOR IS COMPENSATED UNDER AN ANNUAL EMPLOYMENT CONTRACT EXECUTED IN JUNE OF 2023. THE EMPLOYMENT CONTRACT INCLUDES A YEARLY COMPENSATION INCREASE OF 2%. BEFORE THE CONTRACT WAS SIGNED, THE TREASURER CONDUCTED AN INDEPENDENT REVIEW TO DETERMINE THE APPROPRIATENESS OF THE ANNUAL COMPENSATION FOR THE EXECUTIVE DIRECTOR AS OUTLINED IN THE EMPLOYEMENT AGREEMENT. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON THE WEBSITE. GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G VEC DESIGN SERVICES: PROGRAM SERVICE EXPENSES 441,064. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 441,064. OPERATIONAL SUPPORT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,467. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,467.