American Battle Monuments Foundation
Public records show a registered, tax-exempt organization in good standing.
What it says it does
THE AMERICAN BATTLE MONUMENTS FOUNDATION (ABMF.ORG) SUPPORTS THE EDUCATION AND OUTREACH EFFORTS OF THE AMERICAN BATTLE MONUMENTS COMMISSION (ABMC.GOV) ABMC IS THE FEDERAL AGENCY RESPONSIBLE FOR ALL 26 AMERICAN MILITARY CEMETERIES AND 31 MONUMENTS OR MEMORIALS IN 17 FOREIGN COUNTIES. MORE THAN 233,000 AMERICAN SERVICE MEMBERS ARE BURIED OR MEMORIALIZED (REMAINS MISSING) AT ABMC HALLOWED SITES AWAY FROM THE HOMELAND.
- Income
- $1.1 million
- Spending
- $1.1 million
- Spent on programs
- 86%
- Reserves
- 7.9 months of spending
- Largest source of income
- donations and private grants, 84%
- Employees
- 0
- Volunteers
- 274
- Highest pay
- $132,666, executive director
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 86 out of 100. Higher than 74% of charities in its peer group (human services, $1m to $10m).
Reserves
28 of 35Spendable reserves would cover 7.9 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
8 of 15Spending exceeded income by 0% of income.
Income trend
15 of 15Income rose 89% on the year before.
Spending floor
15 of 1586% of spending went to programs and raising each dollar of donations cost 8 cents.
Source: Form 990 for the year ending December 31, 2025, 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 (human services, $1m to $10m).
Independent board
25 of 2514 of 14 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
15 of 15Its accounts were audited 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, 2025, 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 (3)
- $24,984 spent. COMMEMORATIVE EVENTS- TO COMMEMORATE THE 80TH ANNIVERSARY OF THE END OF WWII, ABMF HOSTED EVENTS AT THE MANILA AMERICAN CEMETERY IN THE PHILIPPINES AND A V-E DAY EVENT IN PARIS. WE HONORED VETERANS OF WWII AND WERE PRIVILEGED TO HAVE SEVERAL PARTICIPATE IN THESE SPECIAL ACTIVITIES.
- $148,270 spent. PAST IS PROLOGUE ESSAY CONTEST- OUTREACH TO THE YOUNGER GENERATION MANIFESTED IN TWO PROGRAMS, THE ABMF 2025 PAST IS PROLOGUE ESSAY CONTEST, AND THE ABMF /ABMC FELLOWS PROGRAM. IN THE FORMER, 803 STUDENTS FROM 46 STATES AND 13 COUNTRIES COMPETED WITH ESSAYS ABOUT A DAY IN THE LIFE OF A SPECIFIC PERSON ON PEARL HARBOR ON DECEMBER 7, 1941. IN THE FELLOWS PROGRAM, SIX COLLEGE-AGED STUDENTS WERE EMBEDDED AT ABMC CEMETERIES FOR TWO WEEKS AROUND MEMORIAL DAY WORKING TO PREPARE THE SITES FOR THESE SIGNIFICANT COMMEMORATIONS.
- HISTORICAL COLLECTION ACQUISITION- ABMF ASSISTED IN THE ACQUISITION OF A HISTORICALLY SIGNIFICANT COLLECTION OF UNIFORMS AND MEMORABILIA OF AMERICA'S FIRST COMBAT AVIATORS. SOME OF THE ARTICLES WILL BE DISPLAYED AT THE LAFAYETTE ESCADRILLE MEMORIAL, RESTING GROUND OF SOME MEMBERS OF THE WWI LAFAYETTE FLYING CORPS
Source: Form 990 for the year ending December 31, 2025, 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 September 7, 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 September 30, 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 September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since March 2019.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 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 7, 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.