390Th Memorial Museum Foundation Inc
Nonprofit profile at a glance
- EIN
- 942764158
- IRS 990 coverage
- 2010–2025
- Forms available
- Form 990 2025
- Location
- Tucson, AZ, USA
- Phone
- 5205740287
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Museum, Museum Activities
Reported finances
- Revenue
- $1,433,674
- Expenses
- $1,093,369
- Assets
- $9,158,223
- Liabilities
- $116,210
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
13 people listed
Executive titles in this filing
- CHARLOTTE JAMES (PRESIDENT)
- CAROL WARNER (VICE-PRESIDENT)
- WILLIAM BUCKINGHAM (EXECUTIVE DIRECTOR)
Highest reported compensation
- WILLIAM BUCKINGHAM (EXECUTIVE DIRECTOR): $114,005 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To honor and memorialize those veterans who provided ground support and flew the b-17 in the 390th bombardment group of the 8th air force during wwii, to serve as a window on the air war over europe by the 390th and related bomb groups in that conflict.
What it reported doing in 2025
The museum cares for a rich historic collection of photos, documents, and artifacts that are used in displays, exhibits, and educational programs. The collections tell the story of the united states 390th bomb group that carried out 301 combat missions against the third reich during world war two. In 2025 110,656 visitors -- travelers, families, school students -- experienced the museum with no admission fee charged. The museum is open 363 days per year. Our website provides access by a global audience to our collections and archives, as well as a number of recorded educational programs. In 2024, we added a special program featuring guest speakers who experienced world war two as children in europe. We also undertook a major building renovation, adding a new roof, insulation, and full climate control throughout.
Operating model
- Revenue model
- Donor-supported. 92% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 60
- Transparency & Controls: 92
- Accountability: 95
- Sustainability: 73
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 59%; rating input score 59
- Program expense ratio: 69.1%; rating input score 69
- Fundraising efficiency: $9.64 raised per $1 spent on fundraising; rating input score 34; 34th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 7 of 8 controls in place; rating input score 88
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 23.7%; rating input score 76; 76th percentile among comparable filings
- Total-asset coverage ratio: 8.38; rating input score 90; 90th percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 58; 58th percentile among comparable filings
- Officer compensation ratio: 10.4%; rating input score 36; 36th percentile among comparable filings
Growth
- Program expense growth: 4% per year; rating input score 100; 31st percentile among comparable filings
- Revenue growth: 3.5% per year; rating input score 100; 28th percentile among comparable filings
- Asset growth: 5% per year; rating input score 100; 35th percentile among comparable filings
Details
- Where the money goes: 59% of revenue deployed · 69.1% of spending went to programs
- Governance: 11 of 11 board members independent · 7 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $755K in reported program spending
- Leadership: top reported pay $114K · 13 people listed
- Consistency: 35 of 35 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 15 filing years from 2010 to 2025
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Financial Efficiency: Mission deployment rate scored 59/100.
- Moderate — Financial Efficiency: Fundraising efficiency scored 34/100.
- Review — Accountability: Governance controls: CEO compensation review process not reported.
- Moderate — Sustainability: Officer compensation ratio scored 36/100.
- Review — Sustainability: Liabilities to assets ratio scored 58/100.