Victims of Communism Memorial Foundation, Inc.: Single Audit Reports and Findings

Victims of Communism Memorial Foundation, Inc.'s most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2024, accepted February 4, 2026; the auditor observed on that filing is Prager Metis CPAs, LLC. It reported no findings. 5 filings from 2020 to 2024 are on record. Data as of 2026-11-06.

Data as of Nov 6, 2026 · Source: Federal Audit Clearinghouse (public data)

Single audits by year

One row per audit year as the Federal Audit Clearinghouse accepted it. The auditor named is the one observed on that filing; Victims of Communism Memorial Foundation, Inc. is recorded in WASHINGTON, District of Columbia under EIN 521920858, and the Clearinghouse records it as a nonprofit. Each report opens on the Clearinghouse itself; how to search the Federal Audit Clearinghouse explains the rest of the reporting package.

Single audits filed by Victims of Communism Memorial Foundation, Inc.
Audit yearFiscal year endFederal expendedThreshold appliedAuditor observedOpinionFindingsMW / SDFAC report
20242024-12-31$3,036,803$750,000Prager Metis CPAs, LLCUnmodified0—2024-12-GSAFAC-0000402030
20232023-12-31$2,736,930$750,000Prager Metis CPAs, LLCUnmodified0—2023-12-GSAFAC-0000065758
20222022-12-31$4,487,935$750,000Prager Metis CPAs, LLCUnmodified0—2022-12-CENSUS-0000251806
20212021-12-31$1,605,885$750,000Prager Metis CPAs, LLCUnmodified0—2021-12-CENSUS-0000251806
20202020-12-31$844,962$750,000Prager Metis CPAs, LLCUnmodified0—2020-12-CENSUS-0000251806

When is the next single audit due?

If Victims of Communism Memorial Foundation, Inc. is again required to have a single audit for the fiscal year ending Dec 31, 2025, the reporting package is due to the Federal Audit Clearinghouse by Sep 30, 2026 at the latest.

No filing for that fiscal year appears in the Clearinghouse data as of Nov 6, 2026. The data does not show why: an organization below the threshold is not required to file, and a filing can be accepted after the due date.

Whether an audit is required depends on federal awards expended in that year (the single audit threshold). The rule, 2 CFR 200.512(a): the reporting package is due within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period, whichever is earlier; the date above is the nine-month date, moved to Monday when it falls on a weekend. Last verified: 2026-11-15.

Which federal programs did this organization report?

From the most recent accepted report, as listed on its schedule of expenditures of federal awards (SEFA). "Major" is the designation the auditor made under 2 CFR 200.518, not ours.

Federal programs on the most recent report
ALNProgramExpendedMajor
19.345INTERNATIONAL PROGRAMS TO SUPPORT DEMOCRACY, HUMAN RIGHTS AND LABOR$3,036,803Yes

What findings did the auditor report?

The reference is the auditor’s; the requirement is the Compliance Supplement category the auditor selected. The finding text itself is not reproduced here; the FAC report linked above carries it in full. What the two severity levels mean: material weakness vs significant deficiency.

The most recent report lists no finding.

Form 990 and IRS registration

Form 990 "accounting fees" (Part IX line 11c) cover all accounting services reported by the organization and are not the price of an audit engagement.

Where to find the return itself, and what our Form 990 data covers: Form 990 lookup.

Most recent return
990 for 2024-12
Total revenue
$5,260,712
Total assets
$12,089,405
Accounting fees (Part IX line 11c)
$121,979
Paid preparer
PRAGER METIS CPAS LLC
IRS object id
202543189349313309
NTEE code
A80
Exempt under
501(c)(3)
Ruling year
1995
BMF release
2026-10-20

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How we computed this

Every row comes from the Federal Audit Clearinghouse record named beside it, one report per audit year, with a resubmission superseding the filing it replaces. The auditor is the one named on that filing — it is not a statement about who audits Victims of Communism Memorial Foundation, Inc. now. Form 990 figures come from the IRS e-filed return named by its object id. This page exists because the organization filed at least two single audits, or one with a finding.

Cite this page

AuditRadar. “Victims of Communism Memorial Single Audit FY2024 (DC).” https://getauditradar.com/single-audits/dc/victims-of-communism-memorial-foundation-inc-521920858/. Data as of 2026-11-06.