2026-04-15T20:01:35-05:00 2025-06-30 420714325 RSM US LLP 919 EAST MAIN STREET SUITE 1800 RICHMOND VA 23219 990 2024-07-01 455261064 MARINES' MEMORIAL FOUNDATION MARI 4156736672 609 SUTTER STREET 2M SAN FRANCISCO CA 941021021 LT GEN MICHAEL ROCCO USMC RET PRESIDENT AND CEO 4156736672 2026-04-15 1 1 MEREDITH BELL P01696827 8042822121 2026-04-15 2024 2025-03-06 01:10:19Z LT GEN MICHAEL ROCCO US 609 SUTTER STREET 2M SAN FRANCISCO CA 941021021 1296558 0 X HTTPS://MARINESMEMORIAL.ORG X 2012 CA THE MISSION OF THE FOUNDATION IS TO HONOR THE LEGACY OF MILITARY SERVICE THROUGH ITS PROGRAMS AND BY ITS DIRECT SUPPORT OF THE MARINES' MEMORIAL ASSOCIATION IN FULFILLING ITS MISSION TO COMMEMORATE THE SACRIFICES OF OUR NATION'S VETERANS, EDUCATE THE PUBLIC ABOUT THOSE SACRIFICES, AND SERVE VETERANS OF ALL ERAS, TO INCLUDE CURRENTLY SERVING MEMBERS OF THE ARMED FORCES AND THEIR FAMILIES. 16 16 0 0 0 0 579005 1284719 0 0 23152 11839 0 0 602157 1296558 500000 500000 0 0 0 0 0 0 0 19527 22899 519527 522899 82630 773659 518272 1305909 0 8871 518272 1297038 X THE MISSION OF THE FOUNDATION IS TO HONOR THE LEGACY OF MILITARY SERVICE THROUGH ITS PROGRAMS AND BY ITS DIRECT SUPPORT OF THE MARINES' MEMORIAL ASSOCIATION IN FULFILLING ITS MISSION TO COMMEMORATE THE SACRIFICES OF OUR NATION'S VETERANS, EDUCATE THE PUBLIC ABOUT THOSE SACRIFICES, AND SERVE VETERANS OF ALL ERAS, TO INCLUDE CURRENTLY SERVING MEMBERS OF THE ARMED FORCES AND THEIR FAMILIES. 0 0 500000 500000 0 NON-PROFIT ENTITIES: THE FOUNDATION HOSTS AND DIRECTLY SUPPORTS A VARIETY OF NON-PROFIT ORGANIZATIONS BOTH LOCAL AND FROM AFAR. THESE ORGANIZATIONS PROVIDE CULTURE AND ENTERTAINMENT OPPORTUNITIES TO EDUCATE AND A LOCATION TO EXPAND THEIR MISSION. FOR EXAMPLE, ANNUAL GOLD STAR PARENTS SHOW HONOR AND REMEMBRANCE AT MARINES' MEMORIAL, AN EVENT THAT PROVIDES A SAFE AND COMPASSIONATE ENVIRONMENT WHERE FAMILIES COME TOGETHER TO COMMEMORATE THEIR LOVED ONES KILLED IN ACTION, BOND OVER THEIR SHARED GRIEF, RECEIVE SUPPORT SERVICES AND COUNSELING SPECIFIC TO THEIR CURRENT SITUATION AND BUILD A LASTING COMMUNITY AT LITTLE TO NO COST TO THEM. WHAT STARTED AS A FEW FAMILIES INFORMALLY COMING TOGETHER FOR A REPRIEVE FROM GRIEF HAS GROWN TO MORE THAN 100 GOLD STAR PARENTS AND THEIR CHILDREN PARTICIPATING IN A PROFESSIONAL SUPPORT OFFERING. LIVING MEMORIAL:THE MARINES' MEMORIAL LIVING MEMORIAL SPANS 12 FLOORS OF EXHIBITS AND DISPLAYS THAT HONOR THE MEN AND WOMEN OF ALL BRANCHES OF THE U.S. ARMED FORCES. EACH ARTIFACT AND STORY HELPS FUTURE GENERATIONS UNDERSTAND THE SERVICE, SACRIFICE, AND ENDURING SPIRIT OF AMERICA'S MILITARY COMMUNITY. THE LIVING MEMORIAL CONTINUES TO EVOLVE WITH NEW ARTIFACTS AND EXHIBITS DONATED BY VETERANS, FAMILIES, AND SUPPORTERS THROUGHOUT THE YEAR. 75TH ANNIVERSARY OF THE KOREAN WAR MEMORIAL:IN JUNE 2025, THE FOUNDATION COMMEMORATED THE 75TH ANNIVERSARY OF THE KOREAN WAR MEMORIAL AT THE PRESIDIO OF SAN FRANCISCO. THE CEREMONY HONORED THE SERVICE AND SACRIFICE OF KOREAN WAR VETERANS AND THEIR FAMILIES AND RECOGNIZED THE ENDURING PARTNERSHIP BETWEEN THE UNITED STATES AND THE REPUBLIC OF KOREA. THE EVENT WAS ATTENDED BY VETERANS, MEMBERS OF THE KOREAN CONSULATE OF SAN FRANCISCO, COMMUNITY LEADERS, AND MARINES' MEMORIAL MEMBERS AND STAFF. 500000 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 CA AL AR CT FL GA HI IL KS KY MD MA MN MS NH NJ NM NY NC OK PA RI SC TN VA WV WI AK AZ CO ND X MICHAEL ALLEN 4156736672 609 SUTTER STREET 2M SAN FRANCISCO CA 941021021 LUCAS BABBITT USN CHAIRMAN 2.00 0.00 X X 0 0 0 VADM JODY BRECKENRIDGEUSCGRET SECRETARY 2.00 0.00 X X 0 0 0 LTCOL SANDY ALDERSONUSMCRET DIRECTOR 2.00 0.00 X 0 0 0 BRADFORD DAVIS DIRECTOR 2.00 0.00 X 0 0 0 MAJ GEN ROBIN FONTESUSARET DIRECTOR 2.00 0.00 X 0 0 0 RICK HARTNACK USMC DIRECTOR 2.00 0.00 X 0 0 0 TIM HSIA DIRECTOR 2.00 0.00 X 0 0 0 JIM HAYNES DIRECTOR 2.00 0.00 X 0 0 0 SONYA JINDAL DIRECTOR 2.00 0.00 X 0 0 0 MAUREEN LOGAN DIRECTOR 2.00 0.00 X 0 0 0 TOM LYONS DIRECTOR 2.00 0.00 X 0 0 0 NICOLE NOLLETTE DIRECTOR 2.00 0.00 X 0 0 0 PETER J PAFFRATH DIRECTOR 2.00 0.00 X 0 0 0 DON REID DIRECTOR 2.00 0.00 X 0 0 0 RYAN SMITHUSMCRET DIRECTOR 2.00 0.00 X 0 0 0 CARL M TAYLOR DIRECTOR 2.00 0.00 X 0 0 0 LTCOL JEFFREY TICEUSAFRET DIRECTOR 2.00 0.00 X 0 0 0 JOE VOLLONO DIRECTOR 2.00 0.00 X 0 0 0 LTGEN MICHAEL ROCCOUSMCRET PRESIDENT & CEO 2.00 38.00 X 0 294622 15860 MICHAEL ALLEN TREASURER 2.00 38.00 X 0 235291 24042 0 529913 39902 0 0 1 0 0 1284719 86476 1284719 11839 11839 1296558 0 0 11839 500000 500000 21220 21220 1629 1629 50 50 522899 500000 22899 0 0 33353 456059 497804 62213 774752 518272 1305909 0 8871 0 8871 X -207821 402524 726093 894514 518272 1297038 518272 1305909 773659 5107 0 X 0 1 X 1 0 X 443548 441733 511917 579005 1284719 3260922 443548 441733 511917 579005 1284719 3260922 75271 21000 42475 16690 136250 291686 0 75271 21000 42475 16690 136250 291686 2969236 331 419 10039 23152 11839 45780 331 419 10039 23152 11839 45780 190 1283 1473 443879 442342 523239 602157 1296558 3308175 0.89750 0.92150 0.01380 0.01180 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2021 AMOUNT: $ 190. 2022 AMOUNT: $ 1,283. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 DUE FROM AFFILIATE 774752 774752 X PART X, LINE 2: MARINES' MEMORIAL ASSOCIATION AND ITS AFFILIATE, MARINES' MEMORIAL FOUNDATION, ARE NOT-FOR-PROFIT ORGANIZATIONS AS DESCRIBED UNDER INTERNAL REVENUE CODE SECTIONS 501(C)(19) AND 501(C)(3), RESPECTIVELY. THE ASSOCIATION IS SUBJECT TO TAXATION AT REGULAR CORPORATE RATES ON INCOME UNRELATED TO ITS EXEMPT FUNCTION. THE ASSOCIATION HAS IMPLEMENTED THE GUIDANCE FOR INCOME TAXES IN ACCORDANCE WITH ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC 740 AS IT RELATES TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH CLARIFIES THE TREATMENT OF THE ENTITIES' POSITION OF ACCOUNTING FOR INCOME TAXES RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE GUIDANCE ALSO PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT STANDARD FOR THE CONSOLIDATED FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF AN INCOME TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN THE TAX RETURN. IN ADDITION, IT PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. MANAGEMENT EVALUATED THE ENTITIES' TAX POSITIONS AND CONCLUDED THAT THE ENTITIES HAVE NO UNCERTAIN TAX POSITIONS AT JUNE 30, 2025 OR 2024. WITH FEW EXCEPTIONS, THE ASSOCIATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR FISCAL YEARS BEFORE 2022. 1 MARINES' MEMORIAL ASSOCIATION 609 SUTTER STREET SAN FRANCISCO CA 94102 941055967 501(C)(19) 500000 0 SUPPORT OF MMA MARINES' EVENTS 0 1 PART I, LINE 2: GRANT FUNDS ARE SOLELY PROVIDED AS PROGRAM SUPPORT TO MARINES' MEMORIAL ASSOCIATION, A RELATED 501(C)(19) ORGANIZATION. GRANTS ARE APPROVED AND MONITORED BY THE BOARD OF DIRECTORS. 0 0 0 0 0 0 0 0 0 LTGEN MICHAEL ROCCOUSMCRET PRESIDENT & CEO 0 292246 0 0 0 2376 0 14621 0 1239 0 310482 0 0 MICHAEL ALLEN TREASURER 0 231577 0 0 0 3714 0 11620 0 12422 0 259333 0 0 PART I, LINE 3: EMPLOYEES ARE COMPENSATED BY THE MARINES' MEMORIAL ASSOCIATION, A RELATED ORGANIZATION. THE MARINES' MEMORIAL ASSOCIATION USES THE FOLLOWING METHOD FOR ESTABLISHING COMPENSATION: APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. X 2 86476 FAIR MARKET VALUE 0 0 0 0 PART I, COLUMN (B): THE AMOUNTS REPORTED ON COLUMN (B) REPRESENT THE NUMBER OF CONTRIBUTIONS. FORM 990, PART V, LINE 2A: THE THEATRE IS A UNION HOUSE OPERATION AND IS STAFFED BY THE UNION WITH 3-6 EMPLOYEES PER EVENT THAT ARE ASSIGNED TO OPERATE THE SOUND, LIGHTS AND PROJECTORS FOR EACH PERFORMANCE. TO ENSURE THEY ARE PAID APPROPRIATELY, WITH APPROPRIATE LOCAL BENEFITS, THE UNION ASSIGNS THEM TO THE MARINES' MEMORIAL ASSOCIATION. NEITHER THE THEATRE NOR THE FOUNDATION HAVE THE ADMINISTRATIVE OR ACCOUNTING CAPABILITIES TO PAY WAGES AND THEREFORE THESE WAGES HAD TO BE PAID THROUGH THE ASSOCIATION. THE ASSOCIATION THEN INVOICED THE THEATRE FOR THE WORK PERFORMED, RESULTING IN THE EXPENSES LISTED. FORM 990, PART VI, SECTION B, LINE 11B THE TAX RETURN IS REVIEWED BY THE CHIEF FINANCIAL OFFICER AND CHIEF EXECUTIVE OFFICER BEFORE A FINAL COPY IS PROVIDED TO THE BOARD OF DIRECTORS FOR FINAL APPROVAL. ONCE THE RETURN IS APPROVED, IT IS SUBMITTED TO THE CHIEF EXECUTIVE OFFICER FOR SIGNATURE. FORM 990, PART VI, SECTION B, LINE 12C PRIOR TO BOARD OR COMMITTEE ACTION ON A CONTRACT OR TRANSACTION INVOLVING A CONFLICT OF INTEREST, ANY DIRECTOR OR COMMITTEE MEMBER HAVING A CONFLICT OF INTEREST AND WHO IS IN ATTENDANCE AT THE MEETING SHALL DISCLOSE ALL FACTS MATERIAL TO THE CONFLICT OF INTEREST. SUCH DISCLOSURE SHALL BE REFLECTED IN THE MINUTES OF THE MEETING. IF BOARD MEMBERS ARE AWARE THAT STAFF OR OTHER VOLUNTEERS HAVE A CONFLICT OF INTEREST, RELEVANT FACTS SHOULD BE DISCLOSED BY THE BOARD MEMBER OR BY THE INTERESTED PERSON HIMSELF OR HERSELF IF INVITED TO THE MEETING AS A GUEST FOR PURPOSES OF DISCLOSURE. A PERSON WHO HAS A CONFLICT OF INTEREST SHALL NOT PARTICIPATE IN OR BE PERMITTED TO HEAR THE BOARD'S OR COMMITTEE'S DISCUSSION OF THE MATTER EXCEPT TO DISCLOSE MATERIAL FACTS AND TO RESPOND TO QUESTIONS. SUCH PERSON SHALL NOT ATTEMPT TO EXERT HIS OR HER PERSONAL INFLUENCE WITH RESPECT TO THE MATTER, EITHER AT OR OUTSIDE THE MEETING. A PERSON WHO HAS A CONFLICT OF INTEREST MAY NOT VOTE ON THE CONTRACT OR TRANSACTION AND SHALL NOT BE PRESENT AT THE MEETING ROOM WHEN THE VOTE IS TAKEN, UNLESS THE VOTE IS BY SECRET BALLOT. SUCH PERSON'S INELIGIBILITY TO VOTE SHALL BE REFLECTED IN THE MINUTES OF THE MEETING. IN THE EVENT IT IS NOT CLEAR WHETHER A CONFLICT OF INTEREST EXISTS, THE INDIVIDUAL WITH THE POTENTIAL CONFLICT SHALL DISCLOSE THE CIRCUMSTANCES TO THE CHAIR OR THE CHAIR'S DESIGNEE, WHO SHALL DETERMINE WHETHER FULL BOARD DISCUSSION IS WARRANTED OR WHETHER THERE EXISTS A CONFLICT OF INTEREST THAT IS SUBJECT TO THIS POLICY. EACH DIRECTOR, OFFICER, EMPLOYEE AND VOLUNTEER SHALL BE PROVIDED WITH AND ASKED TO REVIEW A COPY OF THIS POLICY AND TO ACKNOWLEDGE IN WRITING THAT HE OR SHE HAS DONE SO. EACH DIRECTOR, OFFICER AND EMPLOYEE SHALL ANNUALLY COMPLETE A DISCLOSURE FORM IDENTIFYING CERTAIN RELATIONSHIPS, POSITIONS OR CIRCUMSTANCES IN WHICH SHE OR HE IS INVOLVED, AND WHETHER SHE OR HE BELIEVES ANY SUCH RELATIONSHIPS, POSITIONS OR CIRCUMSTANCES COULD CONTRIBUTE TO A CONFLICT OF INTEREST. THIS POLICY SHALL BE REVIEWED ANNUALLY BY EACH MEMBER OF THE BOARD OF DIRECTORS. ANY CHANGES TO THE POLICY SHALL BE COMMUNICATED TO ALL STAFF AND VOLUNTEERS. FORM 990, PART VI, SECTION C, LINE 19 THE PUBLIC CAN REQUEST AND RECEIVE COPIES OF THE ARTICLES OF INCORPORATION, THE BY-LAWS, THE CONFLICT OF INTEREST POLICY, AND THE AUDITED FINANCIAL STATEMENTS FOR THE SAME PERIOD OF TIME AS SET FORTH IN THE INTERNAL REVENUE CODE SECTION 6104(D). MARINES' MEMORIAL ASSOCIATION 609 SUTTER ST SUITE 2M SAN FRANCISCO CA 94102 941055967 SERVICING VETERANS OF THE ARMED FORCES CA 501(C)(19) 0 0 1 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 MARINES' MEMORIAL ASSOCIATION B 500000 FMV