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The Vii Foundation Inc

EIN 51-0427657 · New York, NY

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthFair56 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE VII FOUNDATION'S MISSION IS TO TRANSFORM VISUAL JOURNALISM BY EMPOWERING NEW VOICES AND CREATING STORIES THAT ADVOCATE CHANGE. IN A WORLD WHERE BELIEFS AND ACTIONS ARE INCREASINGLY OUT-OF-SYNC WITH FACTS AND REALITIES, TRANSFORMING VISUAL JOURNALISM IS AN URGENT TASK.

Income
$1.9 million
Spending
$2.3 million
Spent on programs
74%
Reserves
1.4 months of spending
Largest source of income
donations and private grants, 92%
Employees
5
Highest pay
$175,200, director

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Fair: 56 out of 100. Higher than 28% of charities in its peer group (arts and culture, $1m to $10m).

  • Reserves

    10 of 35

    Spendable reserves would cover 1.4 months of spending.

  • Debt

    16 of 20

    It owes 27% of what it owns.

  • Living within its means

    0 of 15

    Spending exceeded income by 20% of income.

  • Income trend

    15 of 15

    Income rose 62% on the year before.

  • Spending floor

    15 of 15

    74% of spending went to programs and raising each dollar of donations cost 12 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 65% of charities in its peer group (arts and culture, $1m to $10m).

  • Independent board

    25 of 25

    8 of 8 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (5)
  1. $502,249 spent. AS THE EDUCATIONAL WING OF THE VII FOUNDATION, VII ACADEMY PROMOTES, TEACHES, AND FOSTERS HIGH QUALITY JOURNALISM. VII ACADEMY PROVIDES REAL- WORLD, TUITION-FREE TRAINING AND PRACTICE AS A NEW GENERATION OF JOURNALISTS AND VISUAL PRACTITIONERS BUILD A CONTEMPORARY GLOBAL MEDIA ENVIRONMENT. IT TEACHES AND MENTORS VISUAL JOURNALISTS ACROSS MEDIA PRACTICE, PHOTOJOURNALISM, ETHICS, AND MEDIA ENTREPRENEURSHIP, THEREBY ENABLING IN THE LONG TERM A CULTURE WHERE THE INFORMATION NARRATIVE IS DEMOCRATIZED.
  2. $251,124 spent. THE PEACE PROJECT EXPLORES THE CONDITIONS OF PEACE PROCESSES IN LEBANON, NORTHERN IRELAND, BOSNIA, RWANDA, INDOCHINA, AND COLOMBIA. LEADING PHOTOGRAPHERS AND WRITERS OF WAR WILL RETURN TO THOSE COUNTRIES WHERE THEY FIRST REPORTED DURING CONFLICT. OTHERS WHO LIVED THROUGH WAR WILL ADD THEIR VOICES TO THE PROJECT. PROJECT WILL EXAMINE FAILURES AND SUCCESSES OF THE PAST TO BUILD PEACE THAT WILL ENDURE INTO THE FUTURE. THE PEACE PROJECT IS A BOOK, EXHIBITION, EDUCATION, AND ADVOCACY PROJECT.
  3. $251,124 spent. VII INSIDER IS A FREE ONLINE PLATFORM THAT TAKES THE GENERAL PUBLIC INSIDE THE PROFESSION OF VISUAL JOURNALISM TO ADVANCE THE PRODUCTION AND ANALYSIS OF NEW STORIES. VII INSIDER OFFERS REGULAR LIVE PRESENTATIONS, A VIDEO COLLECTION OF PREVIOUS EVENTS AND PUBLISHES WRITING ON THE ROLE OF IMAGES IN ITS BLOG, DISPACHES.
  4. $669,666 spent. GRANTS TO ORGANIZATIONS SUPPORTING THE MISSION OF THE VII ASSOCIATION, INC. PROJECT TO ARCHIVE IMAGES FROM THE PUBLIC'S LOST ROLLS OF FILM LOST ROLLS AMERICA LOST ROLLS AMERICA ENSURES THE CREATION OF A NATIONAL ARCHIVE OF IMAGES FROM THE PUBLIC'S LOST ROLLS OF FILM, AND ACTS AS A DIGITAL REPOSITORY OF VISUAL MEMORIES. EQUITY FROM THE FRONTLINES IN PARTNERSHIP WITH THE CENTER FOR HEALTH EQUITY OF THE NYC HEALTH DEPARTMENT AND COMMUNITY STAKEHOLDERS, PHOTOGRAPHERS FROM VII FOUNDATION DOCUMENTED COMMUNITY HEALTH WORKERS WORKING WITH RESIDENTS LIVING IN NYC NEIGHBORHOODS THAT HAVE EXPERIENCED STRUCTURAL RACISM AND HAVE BEEN MARKED BY DISINVESTMENT. MILLENNIUM VILLAGES PROJECT- BUS TOURS TO EDUCATE 8TH -12TH GRADES VII INSIDER PROMOTES DEBATE AND DISCUSSION TO ADVANCE THE PRODUCTION AND ANALYSIS OF DOCUMENTARY STORIES ADDRESSING COMPLEX SOCIAL, ECONOMIC, ENVIRONMENTAL AND HUMAN RIGHTS ISSUES.
  5. GRANTS TO ORGANIZATIONS SUPPORTING THE MISSION OF THE VII ASSOCIATION, INC. PROJECT TO ARCHIVE IMAGES FROM THE PUBLIC'S LOST ROLLS OF FILM LOST ROLLS AMERICA LOST ROLLS AMERICA ENSURES THE CREATION OF A NATIONAL ARCHIVE OF IMAGES FROM THE PUBLIC'S LOST ROLLS OF FILM, AND ACTS AS A DIGITAL REPOSITORY OF VISUAL MEMORIES. EQUITY FROM THE FRONTLINES IN PARTNERSHIP WITH THE CENTER FOR HEALTH EQUITY OF THE NYC HEALTH DEPARTMENT AND COMMUNITY STAKEHOLDERS, PHOTOGRAPHERS FROM VII FOUNDATION DOCUMENTED COMMUNITY HEALTH WORKERS WORKING WITH RESIDENTS LIVING IN NYC NEIGHBORHOODS THAT HAVE EXPERIENCED STRUCTURAL RACISM AND HAVE BEEN MARKED BY DISINVESTMENT. MILLENNIUM VILLAGES PROJECT- BUS TOURS TO EDUCATE 8TH -12TH GRADES VII INSIDER PROMOTES DEBATE AND DISCUSSION TO ADVANCE THE PRODUCTION AND ANALYSIS OF DOCUMENTARY STORIES ADDRESSING COMPLEX SOCIAL, ECONOMIC, ENVIRONMENTAL AND HUMAN RIGHTS ISSUES.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since September 2010.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

  7. Could it be confused with another charity? Worth knowing.

    A much larger organization has a similar name: The Foundation (Houston, TX), EIN 92-0742101. If that is the one you meant, check the EIN before giving.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

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