Marine Corps Heritage Foundation

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Preserve and promulgate the history, traditions, and culture of the Marine Corps and educate all americans in its virtues.

501(c)(3) charity; gifts are tax-deductible.
72¢ of each $1 spent went to programs.
Run by 17 volunteers and 47 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
0 of 5
filings with a surplus
Average deficit $3.2M a year · 31% of revenue · last 5 filings
Concern: a surplus in 0 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
72%
of spending
Fine: 72% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$467K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
4 mo
of spending, in cash
Plus $17.2M in investments, Pt X · Ln 11–13
Looks good: 4.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $32K
Looks good: 4 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$1.0M
0.9% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
18
of 18 voting members
Looks good: 18 of 18 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$11.1M
+14% vs prior year
Spent
$15.5M
To programs
72%
Net assets
$108.4M
By yearFY2020–FY2024
Revenue
$11.1M
FY2024▲ +14%
Tap a bar for its year
Revenue by fiscal year
FY2020$9.1M
FY2021$11.8M
FY2022$9.7M
FY2023$9.7M
FY2024$11.1M
Expenses
$15.5M
FY2024▲ +8%
Tap a bar for its year
Expenses by fiscal year
FY2020$12.1M
FY2021$12.3M
FY2022$12.9M
FY2023$14.3M
FY2024$15.5M
Net assets
$108.4M
FY2024▼ -3%
Tap a bar for its year
Net assets by fiscal year
FY2020$119.9M
FY2021$120.4M
FY2022$114.2M
FY2023$111.6M
FY2024$108.4M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Apr 2008.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

72 cents of each dollar spent went to programs.

Program services 72% · $11.1M Management & general 9% · $1.4M Fundraising 19% · $3.0M

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

20 people listed on the 990; $467K paid to officers and key staff.

Part VII, Section A · reportable compensation
President & CEO
$250,788Pt VII · Sec A
$216,133Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Majgen James W Lukeman’s $251K as President & CEO is at the 63rd percentile of top reported officer pay among 3122 $10–100M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 5 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Majgen James a Kessler————$263,099
Majgen James W Lukeman$250,788$245,785$243,282$228,264—
Jennifer Vanderveld$216,133$205,130$197,435$186,272$171,139
Susan L Hodges————$117,446
Holly Devendorf—$107,201$100,964——

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Marine Corps Heritage Foundation executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Preserves and shares Marine Corps history, traditions, and culture, educating Americans on its virtues.

Questions for Marine Corps Heritage Foundation

Tap to ask. Marine Corps Heritage Foundation sees how many people are interested.

Your first name shows with your question. Marine Corps Heritage Foundation answers here, for everyone.

3 programs · $11.1M · in their own filed words · FY2024
01

Programs for the national museum of the marine corps include support for museum COLLECTIONS/EXHIBITS, artwork, educational programs, community outreach efforts, a volunteer docent program, payroll support for interns and special assistants, marketing, and heritage center PROPERTY/GROUNDS maintenance.

$9.6Mprogram expense
02

Other foundation programs include support for annual national history day (NHD) competitions, grants for usmc historical projects; usmc band concerto and "call for scores" music competitions and staff assistance; events honoring significant dates in usmc history, and an annual awards program recognizing exemplary work that furthers the…

$1.4Mprogram expense
03

Historical programs include support for the marine corps university history division's interns, research grants and fellowships, and academic degree scholarships. During 2024, 1 educational grant was awarded totaling $40,833; and the usmc history division intern / special assistant program had 4 staff members with support totaling…

$110Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 4 funders$32K
See all 4 funders →
Grants paid · 23 grants · $1.0M · 2020–2024
Unitemized GrantFY2024$60,050
Unitemized GrantFY2024$5,000
Unitemized GrantFY2023$58,500
Unitemized GrantFY2023$40,833
Unitemized GrantFY2022$122,500
Unitemized GrantFY2022$48,500
Unitemized GrantFY2022$10,507
Unitemized GrantFY2021$100,140
Unitemized GrantFY2021$45,000
Unitemized GrantFY2021$43,333
Unitemized GrantFY2021$3,500
See all 23 grants →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$11.1M
Ln 12
Gifts and grantsLn 1h$9.3M
Fees for servicesLn 2g$1.1M
Investment incomeLn 3$745K
Money outPt IX
$15.5M
Ln 25
Programscol B$11.1M
Managementcol C$1.4M
Fundraisingcol D$3.0M
Owns and owesPt X
$108.4M
net assets · Ln 32
Cash and savingsLn 1–2$5.4M
Total assetsLn 16$109.4M
LiabilitiesLn 26$1.0M
PeoplePt VI, VII
20
listed · VII A
PaidVII A2
Voting boardVI 1a18
IndependentVI 1b18
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$9.3M
Noncash giftsLn 1g$196K
Fees for servicesLn 2g$1.1M
Investment incomeLn 3$745K
Other incomeLn 4–11$4K
Gains on assetsLn 7−$4K
Total revenueLn 12$11.1M
Assets in detailPt X, end of year
CashLn 1$2.5M
SavingsLn 2$2.9M
Cash and savings togetherLn 1–2$5.4M
Pledges and grants receivableLn 3$3.9M
Accounts receivableLn 4$45K
Prepaid expenses and deferred chargesLn 9$260K
Land, buildings, equipmentLn 10c$78.8M
InvestmentsLn 11–13$17.2M
Other assetsLn 15$3.8M
Total assetsLn 16$109.4M
LiabilitiesLn 26$1.0M
Net assetsLn 32$108.4M
OperationsPt I, VI
EmployeesI 547
VolunteersI 617
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3More from this return
Abroad and in kindSch F, M
Noncash gifts receivedSch M Pt I$196K
Investment feesPt IX, Sch D
Investment fees, as reportedPt IX 11f$102K
Share of the $871K endowmentSch D 1g11.7%
Typical, median of 2,202 orgs0.44%
EndowmentSch D · Pt V
LineFY24FY23FY22FY21FY20
End of yearLn 1g$871K$808K$771K$1.0M$1.1M
SpentLn 1d–1f$14K$46K$118K$113K$68K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$8.5M$5.4M
InvestmentsLn 11–13$15.5M$17.2M
Land, buildings, equipmentLn 10c$58.7M$78.8M
Total assetsLn 16$114.4M$109.4M
LiabilitiesLn 26$2.8M$1.0M
Net assetsLn 32$111.6M$108.4M
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$41K$41K
Grants to domestic individualsLn 2$65K$65K
Pay of current officers, directors and key staffLn 5$513K$262K$73K$177K
Other salaries and wagesLn 7$1.6M$831K$212K$518K
Pension plan contributionsLn 8$76K$22K$17K$37K
Other employee benefitsLn 9$100K$30K$22K$48K
Payroll taxesLn 10$146K$78K$20K$48K
Accounting feesLn 11c$83K$40K$12K$31K
Investment management feesLn 11f$102K$102K
Other fees for servicesLn 11g$1.9M$1.4M$81K$380K
Advertising and promotionLn 12$181K$141K$39K
Office expensesLn 13$196K$79K$67K$50K
Information technologyLn 14$323K$208K$48K$68K
OccupancyLn 16$307K$279K$24K$4K
TravelLn 17$8K$3K$4K
Conferences, conventions and meetingsLn 19$60K$942$58K$1K
InterestLn 20$10K$9K$797
Depreciation, depletion and amortizationLn 22$6.0M$6.0M$8K$20K
InsuranceLn 23$110K$94K$16K
Other expenses (24a–d)Ln 24$3.6M$1.5M$597K$1.6M
Total functional expensesLn 25$15.5M$11.1M$1.4M$3.0M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest ViewingFiled with the IRS Oct 16, 2025 $11.1M$15.5M−$4.4M$108.4M 990 PDF
FY2023Filed with the IRS Nov 5, 2024 $9.7M$14.3M−$4.6M$111.6M 990 PDF
FY2022Filed with the IRS Nov 6, 2023 $9.7M$12.9M−$3.3M$114.2M 990 PDF
FY2021Filed with the IRS Nov 7, 2022 $11.8M$12.3M−$478K$120.4M 990 PDF
FY2020Filed with the IRS Jun 28, 2021 $9.1M$12.1M−$3.1M$119.9M 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support M · Noncash J · Pay O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $11,058,052 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $7,905,507$9,250,308
I-9 Program service revenuePrior year $1,000,809$1,059,541
I-10 Investment incomePrior year $747,448$744,627
I-11 Other revenuePrior year $8,038$3,576
I-12 Total revenuePrior year $9,661,802$11,058,052
I-13 Grants and similar amounts paidPrior year $144,858$106,011
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $2,554,031$2,393,529
I-16a Professional fundraising feesPrior year $506,848$0
I-17 Other expensesPrior year $11,061,141$12,966,248
I-18 Total expensesPrior year $14,266,878$15,465,788
I-19 Revenue less expensesPrior year −$4,605,076−$4,407,736
Part VI · Governance 18 of 18 board members independent, no flags
VI-1a Voting members of the governing body18
VI-1b Independent voting members18
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $11,058,052 across 9 lines filed
VIII-1f All other contributions, gifts and grants$9,250,308
VIII-1g Noncash contributions (included above)$195,631
VIII-1h Total contributions, gifts and grants$9,250,308
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,059,541$1,059,541
VIII-3 Investment incomeExcluded from tax $748,848$748,848
VIII-5 RoyaltiesExcluded from tax $2,758$2,758
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$4,221−$4,221
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $818$818
VIII-12 Total revenueRelated to mission $1,059,541 · Unrelated business $0 · Excluded from tax $748,203$11,058,052
Part IX · Statement of functional expenses $15,465,788 across 20 lines filed
IX-1 Grants to domestic organizationsPrograms $40,961$40,961
IX-2 Grants to domestic individualsPrograms $65,050$65,050
IX-5 Pay of current officers, directors and key staffPrograms $262,167 · Management $73,297 · Fundraising $177,080$512,544
IX-7 Other salaries and wagesPrograms $830,556 · Management $211,521 · Fundraising $517,650$1,559,727
IX-8 Pension plan contributionsPrograms $22,395 · Management $16,512 · Fundraising $36,607$75,514
IX-9 Other employee benefitsPrograms $29,661 · Management $21,869 · Fundraising $48,482$100,012
IX-10 Payroll taxesPrograms $77,603 · Management $19,763 · Fundraising $48,366$145,732
IX-11c Accounting feesPrograms $40,120 · Management $12,329 · Fundraising $30,991$83,440
IX-11f Investment management feesManagement $102,059$102,059
IX-11g Other fees for servicesPrograms $1,438,739 · Management $81,372 · Fundraising $380,012$1,900,123
IX-12 Advertising and promotionPrograms $141,246 · Fundraising $39,398$180,644
IX-13 Office expensesPrograms $79,178 · Management $66,801 · Fundraising $49,961$195,940
IX-14 Information technologyPrograms $207,548 · Management $47,665 · Fundraising $67,667$322,880
IX-16 OccupancyPrograms $279,166 · Management $23,657 · Fundraising $4,477$307,300
IX-17 TravelPrograms $3,358 · Fundraising $4,236$7,594
IX-19 Conferences, conventions and meetingsPrograms $942 · Management $58,081 · Fundraising $1,073$60,096
IX-20 InterestPrograms $9,424 · Management $797$10,221
IX-22 Depreciation, depletion and amortizationPrograms $6,009,193 · Management $7,981 · Fundraising $20,058$6,037,232
IX-23 InsurancePrograms $94,206 · Management $16,008$110,214
IX-24 Other expenses (24a–d)Programs $1,474,353 · Management $596,888 · Fundraising $1,577,264$3,648,505
IX-25 Total functional expensesPrograms $11,105,866 · Management $1,356,600 · Fundraising $3,003,322$15,465,788
Part X · Balance sheet $109,397,838 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $2,057,278$2,478,053
X-2 Savings and temporary cash investmentsStart of year $6,476,691$2,899,881
X-3 Pledges and grants receivableStart of year $3,462,285$3,928,337
X-4 Accounts receivableStart of year $67,843$44,620
X-9 Prepaid expenses and deferred chargesStart of year $225,356$259,545
X-10c Land, buildings and equipment, netStart of year $58,669,828$78,793,784
X-11 Publicly traded securitiesStart of year $15,194,098$17,191,394
X-12 Other securitiesStart of year $344,970$41,158
X-15 Other assetsStart of year $27,909,339$3,761,066
X-16 Total assetsStart of year $114,407,688$109,397,838
X-17 Accounts payable and accrued expensesStart of year $1,717,637$421,377
X-18 Grants payableStart of year $27,985$30,485
X-24 Unsecured notes and loans payableStart of year $620,603$100,000
X-25 Other liabilitiesStart of year $480,408$459,264
X-26 Total liabilitiesStart of year $2,846,633$1,011,126
X-27 Net assets without donor restrictionsStart of year $109,899,224$106,617,947
X-28 Net assets with donor restrictionsStart of year $1,661,831$1,768,765
X-32 Total net assets or fund balancesStart of year $111,561,055$108,386,712
X-33 Total liabilities and net assetsStart of year $114,407,688$109,397,838
Part XI · Reconciliation of net assets $108,386,712 net assets at year end
XI-1 Total revenue$11,058,052
XI-2 Total expenses$15,465,788
XI-3 Revenue less expenses−$4,407,736
XI-4 Net assets at start of year$111,561,055
XI-5 Net unrealized gains (losses) on investments$1,359,969
XI-9 Other changes in net assets−$126,576
XI-10 Net assets at end of year$108,386,712

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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