Friends of Flight 93 National Memor

Nonprofit profile at a glance

EIN
270505853
IRS 990 coverage
2014–2024
Forms available
Form 990 2024, Form 990-EZ 2012, Form 990-N 2010
Location
Shanksville, PA, USA
Phone
8148936322
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Historical Societies, Related Historical Activities

Official website

Reported finances

Revenue
$769,883
Expenses
$820,811
Assets
$4,710,046
Liabilities
$74,238

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • DAVID FINUI (PRESIDENT)

People named in this filing

  • DAVID FINUI (PRESIDENT)
  • MATTHEW WILSON (VICE PRESIDE)
  • ADAM RODGERS (SECRETARY)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization collects funds through donations, contributions, and merchandise sales in order to fund the construction and maintenance of the flight 93 national memorial in shanksville, Pennsylvania and to support its programs.

Operating model

Revenue model
Donor-supported. 74% 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.

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: 70
  • Transparency & Controls: 84
  • Accountability: 94
  • Sustainability: 52
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.5%; rating input score 80
  • Program expense ratio: 72.8%; rating input score 73
  • Fundraising efficiency: $4.54 raised per $1 spent on fundraising; rating input score 15; 15th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: -6.6%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 5.74; rating input score 86; 86th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 65; 65th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 1.9% per year; rating input score 100; 26th percentile among comparable filings
  • Revenue growth: 12.7% per year; rating input score 100; 74th percentile among comparable filings
  • Asset growth: 22.3% per year; rating input score 100; 84th percentile among comparable filings

Details

  • Where the money goes: 79.5% of revenue deployed · 72.8% of spending went to programs
  • Governance: 14 of 14 board members independent · 6 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $597K in reported program spending
  • Leadership: top reported pay $0 · 13 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 11 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • High — Financial Efficiency: Fundraising efficiency scored 15/100.
  • High — Sustainability: Operating margin scored 21/100.
  • Review — Transparency & Controls: Schedule G fundraiser detail did not reconcile in the filed values.
  • Review — Accountability: Governance controls: Document-retention policy not reported.