Victims of Communism Memorial Foundation Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
TO EDUCATE FUTURE GENERATIONS ABOUT THE IDEOLOGY, HISTORY, AND LEGACY OF COMMUNISM AND TO ADVOCATE FOR THE FREEDOM OF THOSE STILL HELD CAPTIVE BY COMMUNIST REGIMES.
- Income
- $5.3 million
- Spending
- $7.2 million
- Spent on programs
- 82%
- Reserves
- -3.9 months of spending
- Largest source of income
- donations and private grants, 100%
- Employees
- 28
- Volunteers
- 12
- Highest pay
- $267,342, chief financial officer
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
Weak: 35 out of 100. Higher than 7% of charities in its peer group (arts and culture, $1m to $10m).
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
5 of 20It owes 54% of what it owns.
Living within its means
0 of 15Spending exceeded income by 37% of income.
Income trend
15 of 15Income rose 16% on the year before.
Spending floor
15 of 1582% of spending went to programs and raising each dollar of donations cost 10 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
Good: 85 out of 100. Higher than 38% of charities in its peer group (arts and culture, $1m to $10m).
Independent board
25 of 2512 of 12 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
0 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports 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 (7)
- $3.2 million spent. HUMAN RIGHTS - VOC ACTIVELY EDUCATES THE PUBLIC ABOUT HUMAN RIGHTS ABUSES IN CHINA, CUBA, VENEZUELA, VIETNAM, NORTH KOREA, NICARAGUA, AND ELSEWHERE WHERE COMMUNISM AND SOCIALISM HAVE LED TO WIDESPREAD OPPRESSION. THROUGH IN-DEPTH RESEARCH, PARTNERSHIPS, ART EXHIBITS, AND PUBLIC CAMPAIGNS, VOC SHEDS LIGHT ON THE HUMAN RIGHTS VIOLATIONS CARRIED OUT BY THESE REGIMES AND GIVES A VOICE TO CIVIL SOCIETY AND PRO-DEMOCRACY GROUPS AND ACTIVISTS THAT SEEK JUSTICE AND FREEDOM. OUR CHINA STUDIES PROGRAM HAS BEEN RESEARCHING AND UNCOVERING NEW EVIDENCE OF CHINA'S USE OF UYGHUR FORCED LABOR IN XINJIANG, GENERATING VAST GLOBAL MEDIA COVERAGE AND SWIFT ACTION FROM INTERNATIONAL POLICY AND ADVOCACY COMMUNITIES. VOC'S LATIN AMERICA STUDIES PROGRAM HAS BEEN DOCUMENTING VICTIMS TORTURED BY THE COMMUNIST AND SOCIALIST REGIMES IN CUBA AND VENEZUELA. IN CUBA, VOC'S WORK HAS BEEN BRINGING CRITICAL ATTENTION TO THE CUBAN REGIME'S HUMAN TRAFFICKING AND FORCED LABOR SCHEMES THAT EXPLOIT THE CUBAN PEOPLE. FURTHER, VOC'S CAPTIVE NATIONS COALITION PROVIDES A POWERFUL PLATFORM FOR TODAY'S DISSIDENTS BY PARTNERING WITH LIKE-MINDED ADVOCATES AND ORGANIZATIONS TO CONVENE PUBLIC RALLIES, FOSTER DIALOGUE, BRIEF POLICYMAKERS, AND BESTOW VOC'S HUMAN RIGHTS AWARDS (TRUMAN-REAGAN MEDAL OF FREEDOM, DISSIDENT HUMAN RIGHTS AWARD).
- $629,996 spent. RESEARCH- VOC MAINTAINS A DEEP BENCH OF AFFILIATED SCHOLARS WHO PRODUCE LEADING RESEARCH ON THE HISTORY OF COMMUNISM AND ITS CONTINUING CRIMES AND THREATS TODAY. VOC'S RESEARCH PROGRAMS ON CHINA AND LATIN AMERICA SUPPORT ORIGINAL ACADEMIC RESEARCH AND PUBLIC AND PRIVATE EVENTS ON HISTORICAL AND CONTEMPORARY QUESTIONS IN THE AREAS OF HUMAN RIGHTS, POLITICAL DEVELOPMENT, TRADE AND ECONOMICS, FOREIGN POLICY, AND SECURITY STUDIES. FOR EXAMPLE, VOC'S ANNUAL CHINA FORUM BRINGS TOGETHER EXPERTS, SCHOLARS, AND THE POLICY COMMUNITY TO DISCUSS KEY ISSUES IN U.S.-CHINA RELATIONS. THE WORK OF VOC'S CHINA STUDIES PROGRAM CONTINUES TO GENERATE CRITICAL INSIGHTS INTO UYGHUR FORCED LABOR IN GLOBAL SUPPLY CHAINS THAT CONTINUE TO INFORM INTERNATIONAL POLICY AND MAJOR MEDIA COVERAGE ON THIS ISSUE. OUR RESEARCH PLAYED A KEY ROLE IN TWO MAJOR WESTERN CORPORATIONS LEAVING XINJIANG LAST YEAR FOLLOWING REPORTS BY VOC LINKING THESE COMPANIES TO COMPLICITY IN FORCED LABOR PRACTICES AND HUMAN RIGHTS ABUSES IN XINJIANG. VOC'S LATIN AMERICA PROGRAM HAS BEEN PUBLISHING IN-DEPTH RESEARCH ON LABOR RIGHTS IN VENEZUELA AND THE SYSTEMATIC USE OF TORTURE AND USE OF FORCE BY COMMUNIST AND SOCIALIST REGIMES IN THE REGION. OUR TEAM ALSO SPONSORS EVENTS AND BRIEFINGS TO PRESENT OUR RESEARCH FINDINGS TO INTERNATIONAL HUMAN RIGHTS ORGANIZATIONS AND GOVERNMENT AGENCIES, AND WE SUPPORT THE PARTICIPATION OF CIVIL SOCIETY GROUPS AND PRO-DEMOCRACY GROUPS IN THESE DISCUSSIONS.
- $1.4 million spent. VICTIMS OF COMMUNISM MUSEUM - THE VOC MUSEUM IS THE WORLD'S FIRST MUSEUM DEDICATED TO MEMORIALIZING THE MORE THAN 100 MILLION PEOPLE KILLED BY COMMUNISM AROUND THE WORLD AND HONORING THOSE INDIVIDUALS STRIVING FOR FREEDOM FROM TOTALITARIAN REGIMES. OPENED IN 2022, THE MUSEUM IS LOCATED TWO BLOCKS FROM THE WHITE HOUSE IN WASHINGTON, D.C. THE VOC MUSEUM FEATURES THREE PERMANENT GALLERIES, TEMPORARY EXHIBITS, INTERACTIVE NARRATIVES, ARTWORK, AND FILMS DESIGNED TO REACH AUDIENCES FROM MIDDLE SCHOOL TO ADULTS. EXHIBITS, GUEST LECTURES, AND BOOK READINGS TELL THE DEVASTATING HISTORY OF COMMUNIST IDEOLOGY AND PRACTICE, BRINGING WITNESS STORIES TO LIFE AND MAKING THE MUSEUM A VALUABLE RESOURCE FOR STUDENTS AND VISITORS OF ALL AGES. TEMPORARY EXHIBITS HAVE INCLUDED "OPERATION PEDRO PAN," "HOLODOMOR THEN, GENOCIDE NOW, JUSTICE WHEN," "VIETNAM: THE TRUTH," "TIANANMEN 1989," "CUBAN COMMUNIST PRISON," "VACLAV HAVEL: FROM DISSIDENT TO PRESIDENT," "FROM THE SOVIET RED FLAG TO THE LITHUANIAN TRICOLOR, AND "VENEZUELA: THE DEADLY TOLL OF SOCIALISM." SINCE ITS OPENING, THE MUSEUM HAS EDUCATED THOUSANDS OF VISITORS AND HOSTS STUDENT GROUPS, DIPLOMATS, AND SPECIAL EVENTS WEEKLY.
- $384,696 spent. EDUCATION- VOC'S EDUCATIONAL INITIATIVES TEACH ALL GENERATIONS ABOUT THE BRUTAL IDEOLOGY, HISTORY, AND LEGACY OF COMMUNISM. VOC HAS DEVELOPED FIVE CURRICULA FOR STUDENTS FROM 4TH GRADE THROUGH COLLEGE. OUR CURRICULUM FOR YOUNGER STUDENTS INTRODUCES THEM TO THE VALUES OF LIBERTY AND DANGERS OF COMMUNISM. RESOURCES FOR OLDER STUDENTS INCLUDE VOC'S 4TH EDITION TEXTBOOK AND A VOLUME OF SPEECHES FROM WINSTON CHURCHILL, RONALD REAGAN, MARTIN LUTHER KING, JR. AND OTHERS WITH EXPLANATORY ESSAYS TO SHOW STUDENTS HOW THOUGHT-LEADERS CHALLENGED COMMUNISM BOTH PHILOSOPHICALLY AND POLITICALLY. VOC ALSO HOSTS IN-PERSON AND ONLINE PROFESSIONAL DEVELOPMENT WORKSHOPS NATIONWIDE TO TRAIN TEACHERS IN THE MOST EFFECTIVE WAYS TO UTILIZE OUR CURRICULAR RESOURCES IN THEIR CLASSROOMS. OUR TEACHER TRAINING PROGRAM INCORPORATES LECTURES BY SCHOLARLY EXPERTS AND TESTIMONIALS BY WITNESSES OF COMMUNISM, OFFERING EDUCATORS THE OPPORTUNITY TO LEARN DIRECTLY FROM THOSE WHO HAVE SUFFERED UNDER COMMUNISM. WE PARTNER WITH VARIOUS ORGANIZATIONS AND A RANGE OF PUBLIC, PRIVATE, AND CHARTER SCHOOLS TO PROVIDE TEACHERS AND STUDENTS WITH IN-PERSON AND WEB-BASED COURSES, CLASSES, AND SEMINARS. VOC HAS OVER 13,200 TEACHER ALUMNI IN 41 STATES WHO HAVE COLLECTIVELY REACHED MORE THAN 1.32 MILLION STUDENTS IN CLASSROOMS ACROSS THE COUNTRY SINCE 2013. AS PART OF VOC'S EDUCATIONAL INITIATIVES, VOC'S AWARD-WINNING MINI-DOCUMENTARY SERIES WITNESS PROJECT TELLS THE CAUTIONARY AND INSPIRING STORIES OF MEN AND WOMEN WHO HAVE WITNESSED COMMUNISM FIRSTHAND, GIVING A HUMAN FACE TO THE STAGGERING NUMBER OF VICTIMS. VOC'S WITNESS PROJECT VIDEOS HAVE RECEIVED OVER 12 MILLION VIEWS ON YOUTUBE AND ARE USED IN CLASSROOMS AROUND THE COUNTRY. VOC'S MESSAGE IN THE CLASSROOM ENSURES THAT THE MORE THAN 100 MILLION PEOPLE MURDERED BY COMMUNIST REGIMES ARE NOT FORGOTTEN, THAT PRESENT-DAY ATROCITIES BEING COMMITTED BY COMMUNIST GOVERNMENTS ARE EXPOSED, AND THAT HISTORY IS NOT REPEATED.
- $23,587 spent. MEMORIAL - IN 1993, THE U.S. CONGRESS PASSED LEGISLATION THAT WAS SIGNED INTO LAW BY PRESIDENT BILL CLINTON THAT BOTH FOUNDED THE VICTIMS OF COMMUNISM MEMORIAL FOUNDATION AND AUTHORIZED THE DESIGN AND CONSTRUCTION OF THE VICTIMS OF COMMUNISM MEMORIAL IN WASHINGTON, D.C. THE STATUE IS LOCATED AT THE INTERSECTION OF MASSACHUSETTS AVENUE, NEW JERSEY AVENUE, AND G STREET, NW, TWO BLOCKS FROM UNION STATION AND WITHIN VIEW OF THE U.S. CAPITOL. THE MEMORIAL'S FRONT PEDESTAL READS, "TO THE MORE THAN ONE HUNDRED MILLION VICTIMS OF COMMUNISM AND TO THOSE WHO LOVE LIBERTY." ITS BACK PEDESTAL READS, "TO THE FREEDOM AND INDEPENDENCE OF ALL CAPTIVE NATIONS AND PEOPLES." VOC HOSTS COMMEMORATIVE EVENTS AT THE MEMORIAL, SUCH AS THE ANNUAL ROLL CALL OF NATIONS AND TIANANMEN SQUARE REMEMBRANCE VIGIL.
- $45,683 spent. EXTERNAL EVENTS
- $225,931 spent. CITIZEN ENGAGEMENT
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
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.
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 October 13, 2026.
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.
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.
How long has it been tax-exempt? Passed.
Recognized by the IRS since October 1995.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
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 October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.