American Battle Monuments Foundation

Nonprofit profile at a glance

EIN
831213860
IRS 990 coverage
2022–2025
Forms available
Form 990 2025, Form 990-EZ 2020, Form 990-N 2018
Location
Denver, CO, USA
Phone
3033285193
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Service Organizations

Official website

Reported finances

Revenue
$1,083,631
Expenses
$1,083,925
Assets
$754,067
Liabilities
$3,697

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

15 people listed

Executive titles in this filing

  • CHRISTINE Q BURTT (EXECUTIVE DIRECTOR)

Highest reported compensation

  • CHRISTINE Q BURTT (EXECUTIVE DIRECTOR): $132,666 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

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.

What it reported doing in 2025

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.

Operating model

Revenue model
Donor-supported. 83% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 90% 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.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 90
  • Accountability: 100
  • Sustainability: 35
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.6%; rating input score 86
  • Program expense ratio: 85.7%; rating input score 86
  • Fundraising efficiency: $11.81 raised per $1 spent on fundraising; rating input score 40; 40th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 78th percentile among comparable filings
  • 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: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: -0%; rating input score 30; 30th percentile among comparable filings
  • Total-asset coverage ratio: 0.7; rating input score 33; 33rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 65; 65th percentile among comparable filings
  • Officer compensation ratio: 12.2%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: 30.9% per year; rating input score 100; 89th percentile among comparable filings
  • Revenue growth: 28.5% per year; rating input score 100; 90th percentile among comparable filings
  • Asset growth: 20.8% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: 85.6% of revenue deployed · 85.7% of spending went to programs
  • Governance: 14 of 14 board members independent · 8 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $929K in reported program spending
  • Leadership: top reported pay $133K · 15 people listed
  • Highest-paid contractors: 3 contractors listed · $492K reported
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 40/100.
  • Moderate — Sustainability: Operating margin scored 30/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 33/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.