2023-11-13T14:57:15-06:00 2023-06-30 541953476 DAVIDSON DOYLE & HILTON LLP PO BOX 800 LYNCHBURG VA 245050800 990 2022-07-01 541504679 NATIONAL D-DAY MEMORIAL FOUNDATION NATI 5405863329 PO BOX 77 BEDFORD VA 24523 APRIL CHEEK-MESSIER PRESIDENT 5405863329 2023-11-09 1 APRIL CHEEK-MESSIER XXX-XX-XXXX 1 AMY A GALLAGHER CPA P00884747 4348467611 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z APRIL CHEEK-MESSIER PO BOX 77 BEDFORD VA 24523 4687122 0 X WWW.DDAY.ORG X 1989 VA TO MEMORALIZE THE VALOR, FIDELITY, AND SACRIFICES OF THE ALLIED FORCES ON D-DAY, 06/06/44. 10 9 31 93 0 0 3214236 2870377 289092 269464 -10205 140138 133376 124116 3626499 3404095 2000 6000 0 0 964553 1071439 0 75036 997283 1860692 1740956 2827245 2893431 799254 510664 19151128 19852858 214714 231039 18936414 19621819 TO PRESERVE THE LESSONS AND LEGACY OF D-DAY. 0 0 1472903 6000 393580 ACTIVITIES RELATING TO THE ESTABLISHMENT AND MAINTENANCE OF A MEMORIAL TO THE ALLIED ARMED FORCES WHO PARTICIPATED IN THE 1944 NORMANDY, FRANCE INVASION. THE FOUNDATION RECOGNIZES THAT INTERGENERATIONAL AWARENESS OF D-DAY'S SIGNIFICANCE AND SUSTAINED APPRECIATION OF ITS LEGACY, MORE THAN A HALF-CENTURY AFTER THE FACT DEPEND ON EDUCATION. DURING THE COURSE OF THE YEAR, THE FOUNDATION SPONSORS INNOVATIVE COMMEMORATIONS, EDUCATIONAL PROGRAMS, PROJECTS, SEMINARS, OUTREACH EVENTS, ORAL HISTORY INITIATIVES AND RESEARCH THAT FOSTER AN AWARENESS OF D-DAY'S HISTORICAL SIGNIFICANCE TO FURTHER PRESERVE, INTERPRET, AND ILLUMINATE THE HISTORY AND LESSONS OF D-DAY AND WORLD WAR II. 1472903 1 1 0 0 0 0 0 1 0 1 1 1 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 28 0 1 31 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 10 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 VA AL AK AZ AR CA CT FL GA IL KS KY LA ME MD MA MI MN MS MO NH NJ NM NY NC OH OK OR PA RI TN SC UT WA WV WI CO X X CORPORATE OFFICE 5405863329 133 WEST MAIN STREET BEDFORD VA 24523 KATHERINE WILLIAMS DIRECTOR 4.00 X 0 0 0 JOHN ELNITSKY VICE CHAIRPERSON 4.00 X X 0 0 0 HERSCHEL KELLER DIRECTOR 4.00 X 0 0 0 REX GEVEDEN DIRECTOR 4.00 X 0 0 0 GARY MIGNOGNA DIRECTOR 4.00 X 0 0 0 JOHN MCMANUS SECRETARY 4.00 X X 0 0 0 CHET MCPHATTER DIRECTOR 4.00 X 0 0 0 DAN STODDARD CHAIRPERSON 4.00 X X 0 0 0 MARY A ZIRKLE TREASURER 4.00 X X 0 0 0 APRIL CHEEK-MESSIER PRESIDENT 50.00 X 128462 0 3854 128462 0 3854 1 0 0 0 0 2870377 149537 2870377 SITE OPERATIONS 561520 269464 269464 269464 95893 95893 1172942 49750 1165858 12589 7084 37161 44245 44245 218413 104580 113833 113833 MISCELLANEOUS INCOME 561499 10283 10283 10283 3404095 393580 0 140138 X 6000 6000 128462 56576 32707 39179 835042 367763 212602 254677 14876 2548 8963 3365 19906 16122 3784 73153 31116 19233 22804 11994 11994 18690 18690 75036 75036 25938 4409 19161 2368 53484 53484 24711 8984 7156 8571 42140 21047 11599 9494 60575 6193 3092 51290 494304 490976 2209 1119 51267 35502 11212 4553 DIRECT MAIL EXPENSES 357923 357923 CONTRACTED LABOR 122489 122042 447 FACILITY OPERATIONS 89278 89278 UTILITIES 78406 69587 3946 4873 309757 91276 60234 158247 2893431 1472903 423245 997283 391698 980745 977335 535275 1642578 1770542 49750 76961 85974 86589 40233 22479732 11263095 11172366 11216637 4147255 4443045 4000 3000 652346 727657 19151128 19852858 127590 140639 87124 90400 214714 231039 X 12513188 12318842 6423226 7302977 18936414 19621819 19151128 19852858 510664 174741 0 X 0 1 X 1 0 X 2155839 4729194 3598782 3432839 3139841 17056495 2155839 4729194 3598782 3432839 3139841 17056495 3668718 13387777 1409 1240 60699 87930 95893 247171 8615 7521 7696 10283 34115 17337781 0.77220 0.73160 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 0 372139 41473 12608 401004 442875 -57638 13098 372139 364123 90405 11653 442875 381196 -5259 11814 364123 382475 9192 10471 381196 1.00000 0 0 410744 410744 21082627 10692089 10390538 6863 6863 0 686968 564143 122825 292530 292530 11216637 INVESTMENTS 2574681 F INVESTMENTS HELD BY OTHERS 1868364 F 4443045 DIRECT MAIL LIABILITY 26685 OPERATING LEASE OBLIGATIONS 63715 90400 X 3843428 174741 10475 254117 439333 3404095 0 3404095 3008486 10475 104580 115055 2893431 0 2893431 PART X, LINE 2: THE FINANCIAL ACCOUNTING STANDARDS BOARD ISSUED ASC 740-10, FORMERLY FASB INTERPRETATION NO. 48, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH PRESCRIBED A COMPREHENSIVE MODEL FOR HOW AN ORGANIZATION SHOULD MEASURE, RECOGNIZE, PRESENT, AND DISCLOSE IN ITS FINANCIAL STATEMENTS UNCERTAIN TAX POSITIONS THAT AN ORGANIZATION HAS TAKEN OR EXPECT TO TAKE ON A TAX RETURN. THE ORGANIZATION HAS ADOPTED ASC 740-10. THE ORGANIZATION HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND ALL STATE JURISDICTIONS WHERE IT OPERATES. THE ORGANIZATION BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE AFFECT ON THE ORGANIZATION'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE ORGANIZATION HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT JUNE 30, 2023. FISCAL YEARS ENDING ON OR AFTER JUNE 30, 2020 REMAIN SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAX AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: GIFT SHOP COST OF GOODS SOLD STOCK DONATION PART XII, LINE 2D - OTHER ADJUSTMENTS: GIFT SHOP COST OF GOODS SOLD X X X X 0 CAPITAL DEVELOPMENT 133 W MAIN ST BEDFORD VA 24523 0 0 45036 -45036 ROY JONES 133 W MAIN ST BEDFORD VA 24523 0 0 30000 -30000 75036 -75036 0 SCHOLARSHIPS 3 6000 X 5 149537 FMV 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE AUDIT COMMITTEE MEETS WITH AUDITORS AND FOUNDATION OFFICERS TO REVIEW THE FORM 990 BEFORE IT IS SIGNED BY THE CEO AND SUBMITTED TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS MUST COMPLETE AND SIGN A DISCLOSURE FORM THAT CERTIFIES THEY HAVE READ THE FOUNDATION'S CONFLICT OF INTEREST POLICY AND AGREE TO ABIDE BY IT, AND THAT THE FOREGOING INFORMATION IS TRUE AND COMPLETE TO THE BEST OF THEIR KNOWLEDGE. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION IS DETERMINED BY THE FINANCE COMMITTEE AFTER CONSULTING WITH A THIRD PARTY RECRUITING AGENCY AND IS THEN VOITED ON BY THE BOARD OF DIRECTORS AND DOCUMENTED IN THE MINUTES OF THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE FOUNDATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE FOR REVIEW IN THE FOUNDATION BUSINESS OFFICE UPON REQUEST. FORM 990, PART IX, LINE 24E EVENTS AND PROGRAMS: PROGRAM SERVICE EXPENSES 38,297. MANAGEMENT AND GENERAL EXPENSES 150. FUNDRAISING EXPENSES 21,812. TOTAL EXPENSES 60,259. PRINTING: PROGRAM SERVICE EXPENSES 5,125. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 53,674. TOTAL EXPENSES 58,799. COMPUTER EXPENSES: PROGRAM SERVICE EXPENSES 4,791. MANAGEMENT AND GENERAL EXPENSES 15,585. FUNDRAISING EXPENSES 36,981. TOTAL EXPENSES 57,357. POSTAGE: PROGRAM SERVICE EXPENSES 1,137. MANAGEMENT AND GENERAL EXPENSES 1,033. FUNDRAISING EXPENSES 25,823. TOTAL EXPENSES 27,993. SMALL TOOLS AND EQUIPMENT: PROGRAM SERVICE EXPENSES 11,973. MANAGEMENT AND GENERAL EXPENSES 8,161. FUNDRAISING EXPENSES 931. TOTAL EXPENSES 21,065. BANK CHARGES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 20,517. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,517. DUES & SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 8,956. MANAGEMENT AND GENERAL EXPENSES 4,910. FUNDRAISING EXPENSES 892. TOTAL EXPENSES 14,758. REPAIRS & MAINTENANCE: PROGRAM SERVICE EXPENSES 8,565. MANAGEMENT AND GENERAL EXPENSES 2,503. FUNDRAISING EXPENSES 2,195. TOTAL EXPENSES 13,263. PUBLIC RELATIONS: PROGRAM SERVICE EXPENSES 1,939. MANAGEMENT AND GENERAL EXPENSES 926. FUNDRAISING EXPENSES 8,007. TOTAL EXPENSES 10,872. TELEPHONE: PROGRAM SERVICE EXPENSES 5,689. MANAGEMENT AND GENERAL EXPENSES 993. FUNDRAISING EXPENSES 2,481. TOTAL EXPENSES 9,163. STAFF DEVELOPMENT: PROGRAM SERVICE EXPENSES 1,165. MANAGEMENT AND GENERAL EXPENSES 4,055. FUNDRAISING EXPENSES 2,882. TOTAL EXPENSES 8,102. EQUIPMENT RENTAL: PROGRAM SERVICE EXPENSES 3,634. MANAGEMENT AND GENERAL EXPENSES 1,376. FUNDRAISING EXPENSES 2,344. TOTAL EXPENSES 7,354. PARKING: PROGRAM SERVICE EXPENSES 5. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 225. TOTAL EXPENSES 230. TAXES & LICENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 25. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 25.